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Annual Report
2011-2012Gympie Regional Council
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GRC004 Gympie Regional Council Annual Report 2011-2012
Gympie Regional Council Annual Report 2011-2012
Regional Profile ............................................................................................................................................ 2
Message from the Mayor .............................................................................................................................. 3
Our Councillors ............................................................................................................................................. 4
Chief Executive Officer’s Report ................................................................................................................... 5
Our Organisation .......................................................................................................................................... 6
What we do .................................................................................................................................................. 7
Why we do it ................................................................................................................................................ 9
How we report it ......................................................................................................................................... 10
Strategic Planning Framework ..................................................................................................................... 11
Report Card 2011-2012 ................................................................................................................................ 12
Corporate Governance ................................................................................................................................ 15
Engineering Services ................................................................................................................................... 21
Water and Sewerage .................................................................................................................................. 25
Community Services ................................................................................................................................... 27
Planning and Development ......................................................................................................................... 35
Legislative Information ................................................................................................................................ 39
Financial Report .......................................................................................................................................... 45
Community Financial Report ....................................................................................................................... 46
Appendix A ................................................................................................................................................. 53
Appendix B ................................................................................................................................................. 55
Appendix C ................................................................................................................................................. 61
Appendix D ................................................................................................................................................. 79
Appendix E ................................................................................................................................................. 80
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GRC004 Gympie Regional Council Annual Report 2011-2012
Regional Profile The Gympie Region in South East Queensland includes a combination of rural, urban and coastal areas across 6,900 square kilometres. Gympie is the main population centre but a considerable proportion of the population live in many smaller communities. These include Imbil, Kandanga and Amamoor; Tin Can Bay, Cooloola Cove and Rainbow Beach; Goomeri, Kilkivan and Woolooga; Gunalda, Curra and Miva; Kybong and Traveston. More than 50,000 residents live in the Gympie Region, with an increase in population of 20,000 expected over the next 20 years. Agriculture remains a key industry with a focus on beef production and forestry. The Region has maintained a tourism sector drawn to the unique heritage, scenic and coastal attractions of the area.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Cr Ron DyneMayor
Message from the Mayor Welcome to the fourth Annual Report for Gympie Regional Council and the last for the 2008-2012 term of the amalgamated Council. This Annual Report will provide a snapshot of Council activities undertaken in the previous year and as such, covers the period 1 July 2011 to 30 June 2012. Last year I commented on the challenges facing Council related to the January flood event of 2011. The impact of this flood and the following event in March 2012 is still being felt across the Region. Vital repairs to roads damaged during these events were and are being undertaken progressively. They will continue to impact on Council’s works program for the next 12 months. The challenge remains to manage these repairs while staying abreast of regular maintenance and improvements, as well as managing projects related to key responsibilities such as waste management, recreational facilities and important economic development initiatives. It is vital that Council establish a firm footing for developing the Region’s long term sustainability, delivering infrastructure and services which reflect the diverse needs of the community and meet the expectations of the residents of any regional centre and its surrounds. This is a strong community supported by individuals and community groups who continually band together to promote the Region, its people and activities and basically take pleasure in the lifestyle we have developed over the years. I never cease to be amazed by the generosity and dedication of the volunteers throughout this Region. It is fair to say that the result of this year’s Council elections for Gympie Regional Council as compared to other regional centres reflected a view from the community that the first Gympie Regional Council had served the community well and there was no need for drastic change. I would like to recognise the great work and commitment that Councillors and staff have shown over the previous year, thank those Councillors who completed their term at election time and welcome new Councillors as we commence the 2012–2016 term of Council. We will continue to strive to achieve our goals of a vibrant community, sustainable economy and a responsibly managed environment all with strong Council leadership. Working together, Council and residents will continue to make this an area that we are all proud to call home. I look forward to working with each and every one of you to keep this, our home, a place we are proud of.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Our Councillors
For the Period 1 July 2011 to 28 April 2012
From Left to Right: Back: Mayor Ron Dyne, Cr Tony Perrett, Cr Graham Engeman, Cr Ian Petersen, Cr Larry Friske
Front: Cr Rae Gâté, Cr Julie Walker, Cr Donna Neilson, Cr Jan Watt.
For the Period 29 April 2012 to 30 June 2012
From Left to Right: Back: Cr Larry Friske, Cr Ian Petersen, Cr Tony Perrett, Cr Mick Curran.
Front: Cr Wayne Sachs, Cr Rae Gâté, Mayor Ron Dyne, Cr Julie Walker, Cr Mark McDonald.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Bernard Smith CEO
Chief Executive Officer’s Report Every year provides its challenges and the last 12 months have been no different. The only constant has been change. Council has progressed well with the restoration of flood damaged infrastructure, but progress has been impacted by subsequent flooding earlier this year. It is expected to be another 12 months before infrastructure will be fully restored. Council has made excellent progress in terms of implementing a new planning scheme and will be one of the first Councils in Queensland to complete the process. This will be a great demonstration of Regional Local Government at work with Council setting in place a planning scheme which will have a key role in determining the future shape of the community. Local Government elections were held in 2012 and the result has been interpreted by some as an endorsement of the way the first term of Gympie Regional Council managed the difficult amalgamation process. The bringing together of former Council areas was a complex and difficult task which presented many challenges and required many difficult decisions by the Council. Queensland is entering a new era with the new State Government acknowledging the role of Local Government by restoring previously held powers. It is hoped that this will lead to Local Government being even more relevant to its community. Vigilance will be needed to ensure that any increase in decision making power is not accompanied by cost shifting from other spheres of Government to Local Government. Council will continue to play a key role in the Gympie Region, being a major business in its own right, the custodian of major community assets and the provider of important services. With this role comes the responsibilities of providing a high level of customer service, being accountable, demonstrating the provision of value for money and continuing to provide community advocacy. The Gympie Region has a committed Council, and a skilled and professional workforce, where every single person is making a positive contribution to the future of the Region. While the challenges ahead are many, there are also tremendous opportunities and I am confident in the ability of the Gympie Regional Council to seize these opportunities.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Michael Grant Director of
Community Services
Yvonne Oliver Director of
Financial Services
Mike Hartley Director of
Planning and Development
Craig Manson Deputy CEO and Director
of Corporate Services
Bob Fredman Director of
Engineering Services
Our Organisation The Chief Executive Officer and Directors make up Council’s executive management team. This team has the shared responsibility for providing the organisation with leadership and direction to achieve the outcomes determined by Council.
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GRC004 Gympie Regional Council Annual Report 2011-2012
What we do
Administration Governance and policy Information systems Change management Media and public relations Human resources
Complaints and investigations Elected representative support Customer service
Finance
Community Art Gallery and arts development Museums Civic Centre and The Pavilion Community halls Library services Community events Community development Community grants Youth development Caravan parks (public and private) Cemeteries Community leases Pensioner units
Public amenities Heritage conservation Swimming pools Mosquito control Regulated parking operation and control Rural fire brigades Immunisation Health inspections Local disaster coordination Disaster recovery and resilience building Recreation planning Parks use approvals
Environment Environmental planning Trade waste regulation River and foreshore protection Fire hazard management Environmental licenses Parks and gardens management Dogs, cats, birds, poultry control/registration Rainwater tank installation Beach services Landfill operations Litter enforcement
Overgrown allotments Footpath use (street dining) Footpath trees Natural resource management Noxious weeds spraying Waste collection contract services Street cleaning, litter collection and public refuse collection Rainwater tanks Inspections (vector control) EPA (pollution control) Chemical licensing
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GRC004 Gympie Regional Council Annual Report 2011-2012
Development Material Change of Use applications Reconfiguration of lots Operational works applications Survey plan endorsements Planning scheme building works assessments Planning and Development certificates Advertising sign regulations Planning advice Planning scheme reviews/consolidation Land use policy Building certification and inspections
Building regulations Plumbing approvals and inspections Building/plumbing advice Strategic regional planning Land development Regional development Business and economic development Industry sector development Mary Valley economic development Business confidence Regional promotion and marketing
Infrastructure Fleet and workshops Footpaths and bikeways Bridges and drains Major and local roads Airport maintenance Boat ramps maintenance Depot operations Licensed gates and grids Operation and maintenance of water supply and sewerage systems Quarries operations Saleyards Stock control and stock permits Workshop operations
Subdivision contract work Sign manufacturing unit Foreshores construction and maintenance Road closures Street lighting Street names and numbers On-site sewerage and septic Composting toilets Water quality assurance systems Plant purchase and management GIS – maps and plans Parking design Asset management Water and Sewerage reticulation and treatment
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GRC004 Gympie Regional Council Annual Report 2011-2012
Why we do it Council Vision A Vision aims to unite the Region with a sense of purpose and a focus on the future. “Gympie is the Region that people are proud to call home.” This is a Region that – is friendly and a great place to live. provides people with access to vibrant towns, rural and coastal lifestyle opportunities. is family orientated. maintains a strong culture and history. values and protects its natural environment.
Council Mission A mission sets out the purpose of our organisation and demonstrates how we will achieve the community Vision. “A progressive Council that enjoys the confidence of its community.” Key focus – We work with our community. We provide strong leadership to our community. We provide certainty for our community. We are accountable to our community.
Council Values Key Values which will govern our behaviours as a Council. Key Values – We are here for the wellbeing of our community. We have mutual respect between Council, our community and between the Councillors and staff. We have a team‐based approach. We are ethical, open and accountable in our decision making. We focus on getting results but we don’t lose sight of our fiscal responsibility.
Lake Alford Park
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GRC004 Gympie Regional Council Annual Report 2011-2012
How we report it Corporate and Operational Objectives The purpose of this Annual Report is to provide an assessment of Council’s progress against the outcomes, goals and strategies identified in Council’s planning documents.
Five Year Corporate Plan 2009‐2014 The Gympie Regional Council formally adopted its first Corporate Plan on 25 March 2009 covering the period 2009‐2014. The plan identifies four key outcomes for Council.
1. A Vibrant Community Being a family focused community that has a good demographic balance.
2. A Sustainable Economy Continuing to develop a strong and diverse economy that is growing steadily.
3. A Responsibly Managed Environment Sustaining our Region's healthy lifestyle by responsibly managing our environment.
4. Strong Council Leadership Council is working as a team in providing leadership to the Region.
Operational Plan 2011‐2012 Council’s Operational Plan is prepared for each financial year to outline the specific activities to be undertaken to meet the Corporate Plan’s direction. The Operational Plan consists of the six separate programs which detail the works and services to be provided during the financial year.
Program 1 Corporate Governance Program 2 Engineering Services Program 3 Community Services Program 4 Planning and Development Program 5 Water Program 6 Sewerage
The goals of each program area outlined in the Operational Plan have been reviewed and assessed and form the basis of this Annual Report, as per the Strategic Planning Framework on the following page.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Strategic Planning Framework
A Vibrant Community
A Sustainable Economy
A Responsibly ManagedEnvironment
Strong Council Leadership
Corporate Governance
Engineering Services
Community Services
Planning and Development
Water and Sewerage
Corporate Governance
Engineering ServicesWater and Sewerage
Community Services
Planning and Development
Organisational andFinancial Reporting
Infrastructure
Economic Development
Engaged Governance
Environment
Social Wellbeing
Corporate Plan 2009-2014
Operational Plan 2011-2012Annual Report 2011-2012
Gympie Region Community Plan 2030
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GRC004 Gympie Regional Council Annual Report 2011-2012
Report Card 2011-2012 A Vibrant Community Being a family focused community that has a good demographic balance.
Deliverable: ResultNumber of library loans 426,664Number of library memberships 24,867Number of visitors to The Gallery 14,169Number of volunteer hours (Mary Street information booth, Gallery and Library) 9,525Total number of functions held in Council facilities 682Number of youth and community organisations supported by Council 585Number of facility and land agreements with community organisations 149Number of visitors to Mary Street Information Booth 5,600Total number of copies of ‘The Noise’ magazine published 19,000Number of young people participating in school holiday programs 2,200Number of recreation and school holiday activities 36Number of participants involved in Community Recovery and Wellbeing program 5,000Total length of Council controlled footpaths 101.1 km
A Sustainable Economy Continuing to develop a strong and diverse economy that is growing steadily with a focus on planning and managing our infrastructure.
Deliverable: ResultNumber of business development meetings and workshops held 56Number of workshop participants 819Total length of Council maintained roads 2,266Total length of pipes and mains 5,017 kmNumber of Council’s major contracts (over $100,000) 22Investment in capital infrastructure $41 mTotal spent on road maintenance $5 mNumber of building applications approved 866Number of development applications approved 197Number of organisations showcasing at Regional Career Expo 60Number of young people attending Careers Expo 2,000Number of staff employed by Council 479
A Responsibly Managed Environment Sustaining our Region's healthy lifestyle by responsibly managing our environment.
Deliverable: ResultTotal area of reserves controlled by Council 28.2 km²Tonnes of recycled cardboard and paper 1,393Number of environmentally relevant activities 150Number of dogs registered 4,798Number of cats registered 13,007Number of dogs impounded 683Number of cats impounded 542Number of students participating in animal responsibility program 1,800Number of licensed food businesses 308Number of licensed premises storing flammable and combustible liquids 58Total mega litres of water supplied 3,481Total mega litres of sewage treated 2,250
Strong Council Leadership Council is working as a team in providing leadership to the Region.
Deliverable: ResultNumber of unique visits to Council’s website 72,272Number of media releases and press statements issued 300Number of meetings (Ordinary and Standing Committee) held 61
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GRC004 Gympie Regional Council Annual Report 2011-2012
Performax
Corporate Governance
Our Goal
To set and achieve the Council’s goals and objectives for the citizens of the Gympie Region by providing direction, support, coordination, sound resource management policy and achieve effective and efficient management of Council’s assets and resources.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Corporate Governance Regional Economic Development Regional development activities undertaken by Council include the promotion of business and industry growth opportunities through investment attraction as well as information documents including the Gympie Region Economic Brief and the Gympie Region Investment Prospectus. Partnerships which have been developed with organisations including Regional Development Australia, Australian and Queensland Government Departments and business and industry organisations also facilitate the identification of regional development opportunities and assistance available to businesses in our Region. Gympie Region Economic Development Strategy Gympie Regional Council commissioned the preparation of the Gympie Regional Council Economic Development Strategy, Vision and Implementation Plan (The Strategy) in 2010. This document and the subsequent Mary Valley Addendum and Summary Document were adopted by Council in February and March 2011 respectively. As part of the ongoing review of the Strategy, formation of the Gympie Region Economic Development Advisory Group was approved by Council with expressions of interest being called for membership in June 2012.
Mary Valley Economic Development Fund (MVEDF) The Queensland State Government committed $500,000 to Gympie Regional Council to undertake the study and implementation of job creation, new agricultural businesses and possible economic incentives to attract new businesses to support the growth of the Mary Valley and Gympie environs. An overarching Memorandum of Understanding was executed on 29 July 2011. Stage one was a $200,000 funding allocation for an Economic Development Strategy, Vision and Implementation Plan to guide Council’s actions in facilitating economic development that will complement the relevant Wide Bay Burnett Region and the Queensland State Government economic and planning strategies. Stage one is now complete. Stage two is a $300,000 funding allocation over two years for Council to work collaboratively with the Department of Employment, Economic Development and Innovation, for implementation of Mary Valley job creation and business opportunity projects under the Council's Economic Development Strategy, Vision and Implementation Strategy. Applications for projects through the MVEDF were called in November 2011. Eight applications totalling $266,167 in funding were recommended for approval. These projects have the potential to create employment opportunities for an estimated 109 persons and return in excess of $50 million investment into the Region. Industry Sector Development Established industry sectors underpin our regional economy while emerging industries provide the opportunity to explore additional industry diversification prospects. Funding received through the Queensland Government’s Blueprint for the Bush initiative greatly facilitated the development of the agribusiness, value adding and food processing industry sectors in the Gympie Region. This funding, together with funding from Council, enabled a series of targeted industry development workshops to be held and the industry to be represented at major marketing events. The Gympie Gold Regional Produce website and Facebook page were developed, providing free opportunities for regional businesses to promote themselves, their products and their services. As part of this industry development strategy, the Gympie Region was represented at the 2011 Good Food and Wine Show in Brisbane, where the Gympie Region’s range of regional produce and producers was showcased and promoted to over 15,000 attendees. Funding was also received through the Blueprint for the Bush initiative to assist in the development and promotion of the creative and knowledge base industry sector. This project was implemented as a result of the potential identified by business operators in this sector to promote the Gympie Region as a home for innovation and creativity and so
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GRC004 Gympie Regional Council Annual Report 2011-2012
build opportunities for industry diversification. In 2011 a network of creative and knowledge based businesses was formed under the banner of Creative Unlimited. Manufacturing industry development was facilitated through collaborations with the Australian Government Department of Industry, Innovation, Science, Research and Tertiary Education, the Australian Government’s Local Employment Coordinator program and the State Government. A key feature of this collaboration was the coordination of workshops delivered to businesses in the Region which focussed on continuous improvement, team and staff development and improving manufacturing processes. Industry Opportunities A Major Projects Forum held in November 2011 was attended by 60 Gympie Regional business and industry representatives, Local, State and Federal Government representatives. This Forum highlighted opportunities for businesses to take advantage of major infrastructure projects planned and underway in and around the Gympie Region. These included the Bruce Highway upgrade, mining industry sector employment and business opportunities. Presentations from Regional Development Australia and the Industry Capability Network also highlighted strategies businesses can implement to stay informed about networking, major projects and supply prospects. Industry Skills Development Council was successful in receiving funding of $105,000 from the Queensland Government for the engagement of a Jobs and Skills Development Officer as part of the 2011 Queensland Natural Disasters Jobs and Skills Package, to work with Council to develop industry linkages and to identify and implement skills and training strategies. This project delivered successful outcomes through the approval of three projects totalling approximately $1.9 million in funding for the Gympie Region. Business Development Providing information and assistance about business growth and development opportunities is a significant focus for the Economic Development Unit. Intending and existing business operators are encouraged to contact Council to discuss plans for business establishment or expansion. The Economic Development Unit is often the first point of call for people seeking to establish or expand their business. 52 meetings were held with people seeking to expand or establish businesses in the Region to discuss business development opportunities. Information provided as a result of these discussions is intended to help the business operator make informed decisions and provide direction regarding future steps to take in the development of their ideas. Business Workshops 56 business workshops and meetings were held throughout the Gympie Region during the period with 819 attendees. These events covered topics ranging from core business skills of marketing, financial management and business planning, to export market development, tendering for Government business and digital marketing. Business leaders meetings were also held throughout the Region to seek information from business organisations about Regional issues and opportunities. A very successful Turning Business Waste into Profit forum was held in April 2012. This forum showcased innovative strategies which regional businesses are implementing to recycle, reuse and reduce the waste and by-products of their business operations. Business Confidence Survey Council has collaborated with stakeholders to design and execute three successful Regional Business Confidence Surveys, averaging 250 respondents per survey, to capture business responses about issues and opportunities within the Gympie Regional Council boundaries. Business Confidence is a unique barometer of the health of a Region and helps capture information about business plans for growth and development in the Region. A particular advantage of developing and designing the surveys in consultation with business and industry is that surveys can focus on topical subjects and provide relevant and up to date information.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Marketing and Public Relations Council’s marketing and public relations activities focus on providing information about Council’s initiatives, community based projects and other happenings which have the potential to impact on the community. A strong focus is also maintained to promote the Gympie Region as a preferred location to establish and grow business and industry and also as a desirable lifestyle destination. Key Activities during 2011–2012 included:
Over 300 media releases, updates and promotional information prepared and distributed to the regional community, business and industry, radio, television and print media.
Preparation and distribution of monthly Regional Roundup article through the Gympie Times. Representation at three regional trade shows. Monthly articles about Council activities contributed to community publications. Council’s weekly message aired on Radio Zinc 96.1. Promotion of the Gympie Region in business, industry and Local Government publications. Promotion of Council’s activities and initiatives in the Queensland Country Life, Local Business Directory,
Gympie Woman magazine and Councillor magazine. Operation of Mary Street information booth with over 5,600 visitors to the booth during the period.
Regional Promotion Promotion of our Region as a business and lifestyle destination has been very successfully achieved through the promotion of Gympie, Goomeri and Kandanga as recreation vehicle friendly destinations and so assist in the marketing of these localities as destinations for travellers to stay and enjoy our Region’s attractions. Preparation of regional economic information and marketing publications assists in helping to monitor the economic health of our Region and also provide independent information for existing and intending business operators. Documents prepared include the Gympie Region Business Confidence Survey, Regional Economic Profile, Investment Prospectus, Business eNews and the establishment of the Gympie Regional Council Business and Industry Facebook page. Community and Corporate Planning The Gympie Region Community Plan 2030 was adopted by Council in August 2011. As the Region's first ever Community Plan, this significant project has provided Council with a shared 20 year vision for the Region. Following the adoption of the Community Plan, Council has undertaken a full review of its five year Corporate Plan and annual Operational Plan. The new look format of these key planning and accountability documents provides a clear line of sight from the long term vision of the Community Plan through to Council's annual Budget. With the establishment of Portfolio Councillor responsibilities for the newly elected Council, work to consider and progress the many actions identified within the Community Plan is underway.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Elected Representatives In November 2011 the Queensland Electoral Commission (QEC) delivered their final findings on a review of divisional boundaries for Gympie Regional Council, recommending the introduction of eight divisions and a Mayor. These divisions came into effect at the election held 28 April 2012. Newly elected Councillors were assisted through the maze of legislation impacting on their roles as elected representatives working in a contemporary Local Government environment. The new Council is committed to regional development and strategic thinking. Therefore, eight Portfolios were identified and adopted in May 2012 to ensure that each Councillor has a core set of Region wide responsibilities. Council's existing processes for delivering electronic business papers to elected representatives and the technology used 'live' at Council's Ordinary meetings were also reviewed. From the first meeting of the newly elected Council in May 2012, proceedings at all Council meetings have largely been ‘paperless’. The introduction of the latest in iPad technology has allowed easy delivery of Council business papers to elected representatives in a cost effective electronic format. Councillors now receive all relevant meeting documents on their iPads and directly interact with this technology during Council meetings. Information Management Council continues to evaluate its information technology (IT) disaster management processes in light of recent natural disasters. Significant work in establishing a fully mirrored data storage and server facility remote from Council's main administration centre has been finalised. This remote IT disaster recovery facility utilises the latest in server virtualisation software/hardware further strengthening Council's capacity to minimise system down time in the face of a significant natural disaster. Council's IT networks were expanded to include a new major facility for Planning and Development staff located at the Channon Street premises. Key software upgrades continued to occur across the period including migration to the latest versions of the InfoXpert Records Management product, and the Civica Authority suite of Local Government application software. A significant task of assessing and relocating Council's considerable volume of hard copy records to a centralised, long term records archival and storage area has commenced. When complete, this dedicated records storage area will allow for improved ease of access for staff to essential records information together with enhanced security for public records in accordance with current legislative requirements and expectations. A full revision of the IT systems in place at the Town Hall boardroom, incorporating use of the latest in large format digital TV technology, has further enhanced the public's capacity to view meeting proceedings from the public gallery when attending Council meetings.
Property Council has implemented its Standard Freehold and Trustee Lease documents system. This allows Council to provide all community groups with a consistent and uniform lease. As a result of the standardisation, an improved timeframe and reduction in registration costs have been achieved. Council manages almost 150 leases/agreements with community groups.
Risk Management It continues to be Council's policy to minimise risk while maximising opportunity. As per the Local Government Act 2009 reporting requirements in this area, Council has a published Risk Management Plan and a Strategic Risk Register. Council has identified significant strategic risks and assigned roles and responsibilities for the tasks associated with risk management. Lower level operational risk will continue to be managed within operational teams and management. Progress on risk management and emerging significant risks are reported to the Audit and Risk Management Committee.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Governance Training and awareness sessions associated with legislative, governance and complaints management related issues were undertaken across the period. Over 90 front counter, administrative and professional staff participated in the training. Right to Information (RTI) Under Queensland’s Right to Information Act 2009 (RTI Act) members of the community are able to apply for access to documents held by Council (subject to certain statutory exemptions). The Information Privacy Act 2009 (IP Act) further allows members of the community to apply to have their personal information details amended, where it is believed such information is incomplete, out-of-date, inaccurate or misleading. Gympie Regional Council has a nominated Officer ensuring applications are processed in a timely manner and in accordance with legislative requirements. Council’s Right to Information and Information Privacy Unit received a total of seven RTI applications during 2011-2012 Financial year. In total, 480 document pages were considered, with 404 document pages being released in full or in part. Details of documents released to applicants under the RTI Act since 1 July, 2009 will be progressively published online via Council’s Disclosure Log. The Disclosure Log makes details of information which has been disclosed to an applicant under the RTI Act available to a wider public audience. Furthermore, the Act requires that Council publish a scheme setting out the classes of information for release and the terms by which it will make the information available. Council’s Publication Scheme has been developed in accordance with the requirements of ss 21 and 78 of the RTI Act and is available on Council’s website. Human Resources Council has a workforce of 479 full time, part time and casual employees. A new Certified Agreement was successfully negotiated and began operating in June 2012. Council will continue to consult with staff and unions to monitor the ongoing implementation of the Agreement. Work Health and Safety Council continues to monitor Work Health and Safety to ensure that high standards are being met. Gympie Regional Council manages Work Health and Safety risks in accordance with the safety management system SAFEPLAN. Staff training Council remains committed to a highly trained and skilled workforce with training needs assessed annually. Staff participation in training and skills development remains high thus ensuring Council’s culture of continuous improvement is implemented. Council have eight cadets and 24 registered trainees and apprentices employed as at 30 June 2012. Throughout the year, 34 staff have completed training leading to a formal qualification. An additional 17 are currently working towards completion of formal qualifications. Code of Conduct As required under the Public Sector Ethics Act 1994 (the Act), Council has reviewed its Officer Code of Conduct resulting in the implementation of a new Code based on the principles outlined in the Act. The review process entailed consultation and engagement with staff and unions, liaising with peak bodies and networking and researching with other similar sized Local Governments. To ensure that all staff are aware of their responsibilities and obligations under the revised Code, extensive training and awareness raising was undertaken by a contracted service provider in May 2012.
Engineering Services
Our Goal
To provide well-constructed safe efficient infrastructure networks and engineering services that will meet community needs.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Engineering Services Roads and Reserves In the 2011-2012 financial year, Council spent more than $5 million on road maintenance. $1.2 million alone was spent on bitumen reseals. The remaining funds were spent on major road construction projects including:
Gympie bus stop upgrades. Neusavale Road bridge replacement. Kinbombi Road culvert replacement. One Mile State School parking facility. Mary Valley State College road works. Moy Pocket Road widening - stage five. Rainbow Beach centre block parking. Wilsons Pocket Road bridge replacement. Gympie asphalt road resurfacing. William Street Imbil drainage. Essex Court drainage.
An ongoing reseal programme to improve waterproofing of road pavement and skid resistance was also undertaken in the 2011-2012 financial year as per the Council’s works program. This program included annual line marking to maintain visibility and safety and shoulder grading on sealed roads. Other Major Projects
2012 flood response and recovery. Gympie Woolooga Road upgrade for Department of Transport and Main Roads. The Natural Disaster Relief and Recovery Arrangements road repair program, where expenditure of $16
million was achieved. Maintenance Program Council’s annual works program ensured pavement defect repairs based on inspections and evaluations were addressed. As part of the annual program, bridges around the Region were inspected and maintenance was carried out to ensure load bearing capacity. Other activities aimed at ensuring resident safety included:
Vegetation Control – an ongoing program to maintain clear view corridors for driver visibility was a priority for Council. Drainage – constructed new drains and maintained existing drains to protect road infrastructure and mitigate localised flooding. Signage – A night audit was undertaken to assess reflectability of signs which impact on road safety. An ongoing maintenance program to repair and replace damaged, vandalised or missing signs has been addressing these safety concerns.
Plant Operations Council spent approximately $2.1 million in the 2011-2012 financial year on upgrading road building plant, equipment and related fleet.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Parks Improvement Projects More than $190,000 was spent on significant upgrades to parks and reserves in the Region in the 2011-2012 financial year. Gunalda Playground and Park Upgrade Council undertook construction of a picnic shelter, provided a barbeque, replaced old playground equipment, constructed a shade structure to a district level standard, planted shade trees, installed picnic table/seat settings and constructed a concrete pedestrian path linking the new shelter to the existing public amenities. Nelson Reserve Community and Events Hardstand With design input from Queensland Health, the construction of a purpose designed hardstand with the provision of lighting, electricity, water and waste services has been undertaken on the site of the original public amenities in Nelson Reserve. The facility will allow the Red Cross Blood Donation Van and the Sunshine Coast Health District Dental Van to service the public successfully. The site will also be able to be used during large community events by event management, first aid providers etc. Nelson Reserve Drainage and Lighting Improvements Further improvements at Nelson Reserve include:
storm water drainage installed from behind the public amenities to existing pipe work. replacement of a low section of pedestrian path that was often inundated during rain events with a wider
section constructed to required access standards. replacement of old and poorly functioning lighting equipment with improved layout and capabilities to
provide better lighting for large and varied community events utilising the entire event area or only sections of it.
replacement of lighting poles beyond economic repair and not of required relevant Australian standards. Nelson Reserve Shelter and Seating This project enabled the provision of a medium sized shelter, furniture and associated lighting in Nelson Reserve. The positioning of the shelter will encourage use by the public attending community events, awaiting pick-up by family or friends and general park use. Goomeri Town Centre Shelter and Landscaping Improvements Works were undertaken in conjunction with the construction of the new public amenities. A number of parks operational works were also completed at the same time to improve outcomes and to address outstanding issues. Works included:
removal of large woody weed trees and replacement with suitable trees to provide shade and improved aesthetics.
irrigation upgrades. new pedestrian paths and steps that now comply with current Australian access Standards. new shelter and furniture, including an accessible drinking fountain. improved landscaping to highlight the town centre and to provide a better presentation of the town to
visitors and residents alike.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Chatsworth Park A major upgrade of parking and park facilities catering towards the travelling public was completed over the summer months by Council. Improvements included:
constructed/sealed parking bays and turn around area. widening of the central road with additional parking areas sealed. installation of traffic control barriers to prevent vehicles from damaging grassed areas. installation of furniture in central locations. drainage improvements. planting of shade trees.
Six Mile AFL Grounds Improvements With assistance from a Federal training programme initiative, Council undertook major improvements to the surrounds of the AFL oval, addressing drainage, vehicle access, storm water erosion and safety issues. The outcomes have dramatically improved the ability to maintain the surrounds, reduced the possibility of unauthorised vehicles damaging the playing surface and surrounds, improved the spectator seating area and safety, the condition of the internal access roads as well as access during flood events. Imbil Memorial Park Council, in partnership with the Imbil Chamber of Commerce, has completed the following projects in the village: completion of new pedestrian paths and seating area. installation of park furniture. landscape planting. installation of electricity and lighting to shelters.
Memorial Park
Water and Sewerage
Our Goal
Water- To meet the community needs for potable water by the efficient purchase, treatment, storage and distribution of water to consumers.
Sewerage- To protect public health, safety and the environment by the provision of an efficient system for safe collection, transportation, treatment and disposal of sewage waste.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Water and Sewerage Quality Assurance Council values quality service to customers and aims for high standards, prompt and effective service and has a commitment to continuous improvement. The process of water and sewerage treatment is quality assured under a range of legislative and reporting requirements set by the Queensland State Government. Water Sampling of all Council operated water supplies occurs on a monthly basis and is monitored for compliance with relevant Australian Drinking Water Guidelines. In the 2011-2012 financial year work commenced on increasing the capacity of the Jones Hill Water Treatment Plant. Since January 2011, fluoride dosing has been legislated by the Queensland Government for Gympie and Tin Can Bay schemes. Council regularly monitors fluoride dosing in real time from sensors located at the treatment plants to ensure safe dosing levels. To assist Council in collecting quality data, smart metering of domestic services has been ongoing. This allows Council to collect data remotely and measure more accurate water usage trends that help identify leaks and wastage. Sewerage Council is in the process of a comprehensive sewer main infrastructure assessment program. This program involves CCTV inspection of sewers and smoke testing to detect illegal connections. This program is part of Council’s ongoing Asset Management Program. Projects Construction of the new Gympie Sewage Treatment Plant was substantially completed during the period. This plant provides for a much higher standard of treatment and greater volumes than the old plant. Reticulation extension of the Southside sewer was completed in Johnston Road and Timothy Court precincts. Appendix C contains a detailed report on Water and Sewerage activities for the 2011-2012 financial year.
Jones Hill Water Treatment Plant
Community Services
Our Goal- To enhance and preserve the lifestyle of all the Gympie Region’s residents and visitors by providing services and facilities for recreation, leisure, sport and cultural enrichment and preserving the entire Region’s heritage.- To provide and preserve a safe and attractive natural and built environment by preservation, protection, maintenance and development of the Region’s open spaces and foreshores in accordance with community needs.- To provide opportunities for the Region’s residents and visitors to access information that will enhance quality of life and facilitate lifelong learning.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Community Services Youth Development Council have supported 585 youth and community organisations to develop suitable, sustainable organisations and initiatives. This support included assisting with funding applications, event management, training and governance. In December 2011, changes were made to the Region’s youth magazine ‘The Noise’ to improve both the print format and increase the capacity to engage with young people. A committee was formed hosting in excess of 14 recreational events per year and promoting local performance artists through provision of performance spaces at events. ‘The Noise’ magazine is now circulated through a partnership with The Gympie Times, and each quarterly edition boasts 6,000 full colour copies. Currently ‘The Noise’ magazine has a team of 40 young people who actively contribute to the development of the magazine, participate in the planning and implementation of a range of community based projects, provide a forum for young people within the Gympie Region to express ideas, promote initiatives and put forward proposals. In May 2012, ‘The Noise’ magazine project was awarded as the number one youth engagement project in Australia by winning the ‘National Award for Local Government’ in the Youth Engagement and Participation category. Four issues and over 19,000 copies of ‘The Noise’ magazine were published and disseminated throughout the area. The magazine provided young people with relevant information which includes issues that affect them both globally and locally. Council provided 36 recreational and school holiday activities across the Region with more than 2,200 young people participating. Young people were engaged in the planning, development and implementation of these activities as a means of engagement. As a valued and valuable part of the community, young people were promoted throughout National Youth Week. A live concert was held at Nelson Reserve in Gympie featuring three local upcoming bands and two high profile bands from across the state. Council also implemented the Gympie Regional Careers Expo that attracted over 2,000 students from eight of the Region’s high schools. The Expo involved over 60 organisations and service providers showcasing a diverse range of career pathways.
Community Capacity Building Council facilitated nine training sessions and seven forums throughout the Gympie Region with 530 people participating. The Gympie Regional Arts Development Fund held two rounds during 2011-2012 with eight projects funded. The Community Resource Lending Library includes a large variety of sport and recreational resources available for loan to community organisations. In 2011-2012, 34 community organisations utilised the library with 240 items resourced. Housing Council administers a total of 32 pensioner units. These units are located in the townships of Goomeri, Kilkivan, Imbil, Kandanga and Tin Can Bay. Furthermore, Council administers the operations of caravan parks located at Imbil, Gympie and Tin Can Bay. During 2011-2012, Council resolved to enter into 30-year leases for the operation and management of the Gympie Caravan Park and Kingfisher Caravan Park at Tin Can Bay. These arrangements will result in significant infrastructure improvements at both facilities over the term of the leases.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Community Facilities Council maintained four function venues throughout the Region - Gympie Civic Centre, The Pavilion, Kilkivan Hall and Goomeri Hall. All venues are available for hire to members of the community. Functions held at these venues range from small meetings, through to weddings, balls, live theatre and concerts, large expos and shows. Total functions held:
Gympie Civic Centre 245 The Pavilion 268 Kilkivan Hall 117 Goomeri Hall 52
Council has continued to maintain 35 community managed public halls throughout the Region. Two Gympie Regional Halls Forums were established and held as a way to further support and develop this community infrastructure. These Forums are held twice a year with topics being identified by the hall committees and local service providers. The forums are used as a way for the hall committees to engage with Council, raise issues and work collaboratively.
Sport and Recreation The Sport, Recreation and Parks Coordinating Committee have presented a project plan to Council relating to future development on the old Tozer Park depot site. The plan reflects a preferred site for Gympie and District Netball, an aquatic centre and a youth facility. Council staff participated in the development of the Wide Bay Burnett Regional Recreation and Sport Strategy. The strategy seeks to identify the Region’s recreation and sport requirements for the future, including noisy and hard-to-locate sports such as shooting ranges. Beaches Council continues to facilitate contract lifesaving patrols at Rainbow Beach ensuring the provision of patrols during peak swimming periods including school holidays. Swimming Pools Council’s public swimming pools are located in the townships of Gympie, Kandanga, Tin Can Bay, Goomeri and Kilkivan. Public swimming pools under Council’s control are operated and maintained to a standard that is not only safe but also provides for the enjoyment of users of the facilities. This is achieved through ensuring that all pool managers hold current lifesaving, resuscitation and swimming qualifications as well as ensuring all equipment used in the water disinfection process is operational and maintained to a suitable standard. Council continues to sample and monitor water quality at all Council public swimming pools during the swimming season. During 2011-2012, refurbishment works were undertaken at the Gympie Memorial Swimming Pool including the replacement of filter media in the water treatment system and the replacement of cupboards in the centre. At the Goomeri Pool, the outdoor lighting was upgraded as well as the purchase of new pool blankets and a new pool butler (a device used to handle the pool blankets). A new pool butler was also purchased for use at the Kilkivan Swimming Pool.
Museums Council has continued to support the cataloguing of the Kilkivan Museum collection and general support of the museum. Council’s supporting role in the Woodworks Museum has been ongoing. Council has also continued its interest in maintaining Elgin Vale Mill as a static display. These facilities play an important role in attracting visitors to the Region.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Heritage Advisory Committee The function of this Committee is to advise Council on matters relating to components of the built and natural environment which have cultural heritage significance, including objects of material culture, buildings and structures, streetscapes and natural landscapes with the aim of conserving cultural heritage for the benefit of the present community and future generations. The Committee continued its assessment of development applications pertaining to the heritage and character places of the Region. Gympie Regional Council is among the first Local Governments in Queensland to complete a Local Heritage Register in accordance with the Queensland Heritage Act 1992. In partnership with the State Government, the Committee is embarking on a research project about the history of Bullock Point Jetty at Rainbow Beach. Gympie Region Heritage Trails Project The heritage and history of buildings and other significant sites in the Gympie Region have come to life thanks to funding received through the Queensland Government’s Building Rural Communities Fund to develop an Interactive Heritage Trail covering the entire Gympie Region. The first stage of the project focused on 23 State Heritage listed places and involves the installation of interpretive signage to provide information about the site and its history. An innovative addition to the sign is a Quick Response Code, commonly referred to as a QR Code, which is designed to be read by a smart phone and will link the user of the trail directly to the Gympie Region Heritage Trail website. The website was been designed to provide the trail user with a photo gallery of the place they are visiting and also enable the user, and more broadly the Gympie Regional community, to tell their story and share their
experience about a place on the trail. Accompanying the website will be the traditional hardcopy brochure displaying maps of how to locate heritage places and details on how to utilise the website and QR Codes. The overall aim of the project is to inform the community about the past and help to give people a sense of connectedness to the Region. It will help tour operators and locals to better inform people and visitors of a place and its history, and give the community a sense of ownership over the heritage place encouraging the community to be more active in the conservation and preservation of its heritage.
Conservation Management Plan for Memorial Park, Gympie Memorial Park in Gympie was recognised as a place of cultural significance to Queensland and was included in the State Heritage Register. As a result of the listing, Council is now obligated by the Queensland Heritage Act 1992 to ensure that the heritage significance of Memorial Park is retained and where possible, enhanced. A Conservation Management Plan helps to inform Council on its future planning of the park, taking into consideration the culturally significant aspects of the park and how these elements can best be conserved. Council has already held community meetings with key stakeholders of the park and will now seek to engage a professional heritage architect to help complete the management plan.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Regional Gallery The Gympie Regional Gallery is a popular community oriented, facility, celebrating its own professional and amateur artists while introducing a range of high quality exhibitions from elsewhere in Australia. In the last twelve months the Gallery has provided a varied and balanced exhibition program of 38 exhibitions which included:
11 community, 12 local and regional artists, eight from out of the Region and eight touring exhibitions. A couple of highlights were:
o a billboard presence on the highway south of Gympie to promote the Gallery. o the inaugural Youth+Art=Connections project, which involved four professional artists mentoring eight
high school students towards an exhibition. o Our first dinner event with an artist as guest speaker. o The first Suitcase Market on the verandah.
Educational and Public programs included the annual Great Art Debate at Gold Rush, two dedicated Family Day activities linked to the Queensland Art Gallery, and a week of activities for Adult Learners Week. The Gallery also linked with the Gympie Regional Council Heritage Committee to celebrate Heritage Week with a day of speakers and displays and were part of the Heritage Dinner in October.
We managed to accommodate 17 school and community groups for Gallery visits, nine lunchtime talks and artist floor talks and eight short artist-in-residence opportunities.
The school holiday workshops saw 612 children enjoy 45 different workshops, and the young artists enjoyed the eight monthly Friends of the Gallery (FOG-lets) programmes. The Gallery ran its own workshops in connection with separate exhibitions.
The Gallery has maintained a solid base of volunteers who contributed 4,984 hours to carry out various activities including the front desk, installing exhibitions, light maintenance, catering, office and educational activities. Two of our installation volunteers received funding to attend the Museums and Galleries Conference in Mackay.
The Friends of the Gallery (FOGs) provided several opportunities for social interaction through events like the Biggest Morning Tea, the Melbourne Cup and other events. They also ran four successful art groups at the Gallery.
The Gallery continued to provide space for up to 12 regular community groups to meet for many different art workshops, as well as providing a venue for other hirers throughout the year.
In total 14,169 people visited the Gallery over the year.
Disaster Management In accordance with the Disaster Management Act 2003, Council’s Disaster Management Plan needs to be tested at least once a year. Major flooding events in January 2011 and February and March 2012 were significant tests for Council’s disaster response. During these events, the Local Disaster Management Group activated the Disaster Coordination Centre to coordinate responses to the community, and successfully managed these events. Council will continue to support the community in their time of need. Council Disaster Management Plans are reviewed on an annual basis to ensure that emergencies are managed well. During this period two new State Emergency Services buildings have been constructed; the buildings are located on the Southside of Gympie and at Tin Can Bay.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Community Recovery and Wellbeing Program Since October 2011, the Gympie Community Recovery and Wellbeing Program has involved over 5,000 participants across over 70 various projects and community engagement activities. The Community Development and Engagement Initiative Program received Auditor Approval, as being in full compliance with the Funding Agreements. To date the program has seen Gympie recognised as leaders for:
The Resilience Toolkit (adopted by Cassowary Coast Regional Council with Bundaberg, North Burnett and others to follow). The Toolkit has been nominated for the Resilience Australia Awards.
Peace Begins at Home event (adopted by Mildura Regional Council, Case Study Department of Communities). The Women’s Wellness Days have grown in popularity (300 women) and the establishment of the Woolooga
Community Club and Curra Social and Sports Club have been welcome local community additions. Council’s website now provides significant information on Community Recovery and Wellbeing to assist the community in preparing for disasters.
Local Laws Compliance The Compliance unit deals with various issues, the main concerns the Council addresses for the community are animal nuisances, overgrown allotments, regulated parking, footpath use, abandoned vehicles and visual pollution. As part of animal control regulation, Council registered 13,007 cats and 4,798 dogs across the region. During the period 683 dogs and 542 cats were impounded and held at the Gympie Regional Council Pound Facility.
Gympie Get Ready in the park
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GRC004 Gympie Regional Council Annual Report 2011-2012
Community Health A comprehensive community immunisation service continues to be facilitated by Council working with local health professionals to ensure that residents within the Gympie Region have ready access to vaccinations. Council further continues to assist in the facilitation of the schools immunisation campaign by assisting service providers. Council receives and processes applications for annual renewal of licenses/permits for:
Food Act 2006; Dangerous Goods Safety Management Regulation 2001; Public Health (Infection Control for Personal Appearance Services) Act 2003; Environmental Protection Act 1994; and Local Government Act 2009 and Council’s Local Laws.
As of 30 June 2011, there were 308 licensed food businesses operating in the Gympie Regional Council area and 58 premises were licensed to store flammable and combustible liquids in accordance with the Dangerous Goods Safety Management Regulation 2001.
Animals and Pets Council delivers an education program to the primary schools of the Gympie Region in regards to animal responsibility. Some of the topics addressed are animal identification, leading your dog on public land, how to avoid a dog attack and playing with your dog etc. All primary Schools were visited with approximately 1,800 students attending the presentations given by Council staff.
Hamish Ellis
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GRC004 Gympie Regional Council Annual Report 2011-2012
Public Conveniences Council is responsible for the cleaning and maintenance of numerous public conveniences throughout the Region. In the last financial year Council constructed new toilet facilities at Rainbow Beach (near the Surf Lifesaving Tower) and at “Digger Perrett Park”, Goomeri.
Cemeteries Council managed cemeteries are maintained at a standard to provide pleasant and acceptable burial and memorial facilities. During 2011-2012 a “Memorial Garden” for the interment of ashes was constructed at the Goomeri Cemetery.
Libraries The Gympie Regional libraries aim to deliver a library service which provides information to promote knowledge, lifelong learning, leisure, and cultural enrichment for all people in the Gympie Region. Furthermore the service also provides ready access to information and associated new technologies, while also supporting historical initiatives and museums. During the past year, Gympie Regional libraries issued 426,664 library items to members across the Region. Membership at 30 June 2012 was 24,867. These borrowed items included fiction and non-fiction resources, large print titles, audio books, community language materials, literary resources, magazines, indigenous materials and downloadable e-books. The Council’s libraries also offer internet access, internet tutorials, wireless connection and computers which house Microsoft based software programs, free of charge. The Young People’s Services area conducts weekly story-time sessions for pre-schoolers, Baby Bounce sessions, regular school holiday activities and workshops. Due to their popularity, the number of these sessions has increased by 10% in the 2011-2012 financial year. Participant numbers also increased, revealing that our Region is not only growing in size, but that the library service is meeting appropriate targets. Highlights over the past twelve months included:
Adult Learners Week, with over 230 people learning new skills at the variety of activities held at the libraries and the Art Gallery.
The Gold Rush Literary Awards and Bendigo Literary Awards Evening, which drew a crowd of 113 creative people and showcased the literary talent of residents within the Gympie Region.
The official opening of the new and expanded Rainbow Beach Library and Community Hall Complex. A Queensland Day celebration at the Gympie Library, attended by over 70 people who were keen to
acknowledge the history of our state. A number of book launches, including that of “Midnight Express”, written by Geoff Barlow and “Gympie and
the Shamblers: an historical account” written by Keith Parker – both of whom are local residents. 3,221 hours of volunteer time donated to the library service by The Friends of the Gympie Regional Libraries.
Planning and Development
Our Goal
To provide a planning framework that stimulates and coordinates investments in the Region while respecting the environmental and community values and infrastructure needs and the enhancement of lifestyles of residents.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Planning and Development Planning Scheme The new planning scheme for the Gympie Region was submitted for a State interest review in April 2012. The document was revised in regard to State requirements and legislative changes, and resubmitted seeking approval to proceed to public notification. Public notification will commence in October 2012, with adoption of the new planning scheme anticipated by late 2012/early 2013. Priority Infrastructure Plans Given the advanced stage of the new planning scheme, Council discontinued the preparation of the three individual Priority Infrastructure Plans and proceeded to prepare a single, consolidated Region-wide document. The new Priority Infrastructure Plan forms a mandatory part of the new planning scheme and will be publicly notified in October 2012 and subsequently adopted by late 2012/early 2013. Development Applications A total of 197 development applications were approved and issued in the period 1 July 2011 to the 30 June 2012, as outlined below.
Type of Application Nature of Application Applications approved
Material Change of Use Residential 50 Commercial 11 Industrial 12 Environmentally relevant 12 Other 7
Reconfiguring a Lot Subdivisions 42 Boundary realignments 18 Access easements 2
Operational Works Works 34 Advertising devices/signs 9
TOTAL 197
Open Space and Recreation Strategy Review 2012 Council is nearing the completion of its consolidated Open Space and Recreation Strategy. The project has been undertaken to provide a regional approach to open space and recreation planning and will help to complement the existing Wide Bay Burnett Regional Sport and Recreational Strategy which forms part of the Wide Bay Burnett Regional Plan. Recently, an additional component of the strategy involved Council undertaking a comprehensive engagement process with the residents of Imbil. The consultation focused on two areas, firstly for residents to comment on the proposed development of a Village Park on the banks of the Yabba Creek, and secondly to seek advice on the strengths and weaknesses of sport and recreation facilities in the Imbil area. The results of the consultation process will be made available in the final Open Space and Recreation Strategy. Imbil Village Park Planning Forming part of the Open Space and Recreation Strategy review is the development of a conceptual plan to create a recreational park on the banks of Yabba Creek. Due to the pending growth of Imbil and coupled with the limitations of Bert Smith Park, an alternative site for a district level park was required. Council has now progressed to a detailed planning phase of the project. Park construction will occur over several stages, dependent on available funding.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Gympie Region Walk and Cycle Strategy 2012 Council has officially adopted the new Gympie Region Walk and Cycle Strategy 2012. Council developed the strategy in partnership with the Department of Transport and Main Roads (TMR). The benefits of developing the strategy include:
Council and TMR undertaking a co-coordinated approach to the future development of pedestrian and cyclist facilities on the local and state controlled road networks within the Gympie Regional area;
Identification of gaps or shortfalls in the existing pedestrian and cycle network, highlight constraints along potential routes and provide guidance on the most appropriate cycle and pedestrian treatments; and
Provision of a safe and reliable pedestrian and cycle network which will encourage local communities to adopt a more environmentally friendly form of travel while improving the community’s overall health and wellbeing.
Regional Shooting Facility in the Gympie Region Council continues to advocate for the development of a regional standard shooting facility to house a variety of shooting disciplines at one central location. Council has been actively working with the State Government to secure suitable land to develop such a facility. Council has also been working collaboratively with the Corella Range Complex Association Incorporated to help progress the project.
Albert Park and One Mile Ovals Master Planning Council has commenced a master planning exercise for two of its prominent sporting grounds in the Region, Albert Park and One Mile Ovals. The master planning process is intended to improve the synergy between multiple sports, guide the expansion and improvement of existing playing fields, facilitate the upgrade of sporting facilities and its associated infrastructure, and to ensure that peak body sporting association standards are met. In short, Council wishes to maintain Albert Park and One Mile Ovals as the premier sports grounds in the Region. The development of the master plans prepared by Council will be dependent on the availability of external funding.
Environment Strategy Council adopted the Environment Strategy in December 2011. An Environment Strategy Team has been formed and actions from the Environment Strategy have been progressed.
Cooloola Coastal Reserves and Foreshore Management Plan Mapping for the Cooloola Coastal Reserves and Foreshore Management Plan is progressing with the assistance of Council’s geographic information services section. Separate maps for management and maintenance issues are being drafted ready for community comment and feedback.
Property Management Plans Council engaged a consultant to collect data to inform the property management plans for 40 properties with high environmental values in the Gympie Region. Sustainable Gympie Website The Sustainable Gympie website went live in 2011. The website is designed to help residents of the Region take action and live more sustainably at home and in the community. It contains ideas, tips and inspiration about how small, easy changes can have positive impacts on the environment, health and wellbeing, and may also help to save money. A brochure and magnets were also designed and printed for distribution to residents. Environment Levy Local Environment Community Groups of the Gympie Region received $116,700.00 from the Environment Levy to undertake environmental programs and projects.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Gladstone Street, Gympie
Legislative Information
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GRC004 Gympie Regional Council Annual Report 2011-2012
Legislative Information Councillors Information Remuneration: In accordance with s 114(1)(a)(b) and (c) of the Local Government Finance Plans and Reporting Regulation 2010 (the Regulation), the tables below outline the payments made to each Councillor.
For the Period 1 July 2011 to 28 April 2012
Councillor Salary Loading Committee Remuneration
Net Superannuation
Reimburse-ments
Gross Total
Dyne 111,825.75 2,503.61 0.00 114,329.36 13,719.52 0.00 128,048.88Perrett 75,770.05 1,753.57 1,672.45 79,196.07 9,503.53 357.29 89,056.89Neilson 66,677.62 1,536.43 1,672.45 69,886.50 8,386.38 109.09 78,381.97Gâté 66,677.62 1,536.43 0.00 68,214.05 8,185.69 0.00 76,399.74Friske 66,677.62 1,536.43 1,672.45 69,886.50 8,386.38 236.17 78,509.05Engeman 66,677.62 1,536.43 0.00 68,214.05 8,185.69 463.97 76,863.71Petersen 66,677.62 1,536.43 3,345.00 71,559.05 8,587.09 28.60 80,174.74Walker 66,677.62 1,536.43 0.00 68,214.05 8,185.69 0.00 76,399.74Watt 66,677.62 1,536.43 0.00 68,214.05 0.00 0.00 68,214.05Total $654,339.14 $15,012.19 $8,362.35 $677,713.68 $73,139.97 $1,195.12 $752,048.77
For the Period 29 April 2012 to 30 June 2012
Councillor Salary Remuneration Superannuation Reimbursements Gross Total
Dyne 15,613.85 15,613.85 1,873.66 44.55 17,532.06Perrett 9,758.75 9,758.75 1,171.05 0.00 10,929.80Curran 8,294.84 8,294.84 995.38 0.00 9,290.22Friske 8,294.84 8,294.84 995.38 0.00 9,290.22R Gâté 8,294.84 8,294.84 995.38 2314.45 11,604.67McDonald 8,294.84 8,294.84 995.38 0.00 9,290.22Petersen 8,294.84 8,294.84 995.38 0.00 9,290.22Sachs 8,294.84 8,294.84 995.38 0.00 9,290.22Walker 8,294.84 8,294.84 995.38 0.00 9,290.22 Total $83,436.48 $83,436.48 $10,012.37 $2,359.00 $95,807.85
Appendix A contains the Council Resolution for the Remuneration Schedule of Councillors, as required by s 113(a) of the Regulation. Appendix B further outlines Council’s Councillor Expenses Reimbursement Policy as per s 114(1)(d) of the Regulation.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Meeting Attendance Section 114(1)(e) of the Regulation requires Council to provide details of the number of meetings attended by each Councillor during the year. These particulars are contained in the tables below. Identifies the Chair of the respective committee.
For the Period 1 July 2011 to 28 April 2012
Special General
General Planning and Development
Corporate Governance and Finance
Works and Services
Community and
Economic Development
Dyne 1 17 14 8 7 6Perrett 1 16 14 7 8 6Engeman 1 18 14 8 6 7Gâté 1 18 15 8 8 7Petersen 1 17 11 8 7 6Neilson 1 18 14 8 7 7Walker 1 16 14 7 7 6Watt 1 17 13 8 6 6Friske 0 14 12 6 7 6
For the Period 29 April 2012 to 30 June 2012
Statutory Special Ordinary
Dyne 1 1 2Perrett 1 1 2Curran 1 1 2Gâté 1 1 2Petersen 1 1 2Sachs 1 1 2Walker 1 1 1McDonald 1 1 2Friske 1 1 2
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GRC004 Gympie Regional Council Annual Report 2011-2012
Complaints about Councillors: Pursuant to s 114(1)(f)(g) and (h) of the Regulation, one complaint received regarded the conduct and performance of all Councillors, including the Mayor. Specifically the complaint was about a perceived conflict of interest and possible official misconduct. This was investigated by the Department and the Crime and Misconduct Commission and found not be official misconduct. A recommendation was made that future community engagement activities be appropriately resourced.
(i) Complaints about the conduct or performance of Councillors assessed as frivolous or vexatious under s 177(4) of the Local Government Act 2009 (the Act);
Nil
(ii) Complaints referred to the department’s chief executive under s 177(5)(a) of the Act; 1
(iii) Complaints referred to the mayor under s 177(5)(b) of the Act; Nil
(iv) Complaints referred to the department’s chief executive under s 177(6) of the Act; 1
(v) Complaints assessed by the chief executive officer as being about official misconduct; 1
(vi) Complaints heard by a conduct review panel; 1
(vii) Complaints heard by the tribunal; Nil
(viii) Complaints dealt with by the chief executive officer under s 177(8) of the Act. Nil
Administrative Action Complaints Section 115 of the Regulation requires Council to report Administrative Action Complaints. Gympie Regional Council is committed to providing a level of customer service that does not attract complaints but acknowledges the right of affected persons to provide feedback, both positive and negative, on its services and/or to lodge a complaint about a decision or other action it takes. Council has developed an Administrative Actions Complaint Process in recognition of the need to manage complaints efficiently, effectively, objectively and fairly, as well as to ensure compliance with relevant legislation. An Administrative Action Complaint Process was adopted by Council on 30 June 2011. This process replaced Council’s General Complaints process. The process consists of a procedure document, information for staff on receiving and recording written and verbal complaints, an Administrative Action Complaints Form. Training for over 90 frontline staff was provided during the period. The Administrative Complaints procedure is available to staff on Council’s Intranet and to the public via the Council website. Between 1 July 2011 and 30 June 2102, Council received 19 Administrative Action Complaints. At 30 June 2012, 18 of the complaints submitted had been resolved with only one complaint outstanding.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Reserves and Controlled Roads In accordance with s 118 of the Regulation, the following is a table of information about reserves and controlled roads.
Type of Reserve Area in Hectares
All Council reserves 2,883.51 ha
Reserves leased 1,214.52 ha
Reserves not leased 1,668.98 ha
Gympie Regional Council has control of:
1,288 kilometres of sealed roads 978 kilometres of unsealed roads 2,266 total kilometres of road maintained.
Annual Strategic Review Section 119(1)(a) of the Regulation, requires an assessment of the Local Government’s performance in implementing its long-term community plan, five year corporate plan and annual operational plan. In August 2011 Council adopted the Gympie Region Community Plan 2030. This is a 20 year strategic plan that identifies five visions for the Region:
Infrastructure that is planned, connected and safe. Economic Development that is vibrant, strong and resilient. Engaged Governance that is cohesive, responsible and transparent. An environment that is sustainable, managed and healthy. Social wellbeing that is active, diverse, creative and empowered.
The adoption of the Community Plan lead to a review of the Corporate Plan. Significant work was undertaken to develop a new Corporate Plan 2012-2017 that aligns with the Community Plan and ensures the progression of the Community Plan’s visions and objectives. The new Corporate Plan was adopted in June 2012. Council also undertook a review of its Operational Plan parallel to the Corporate Plan review. Subsequently a new Operational Plan was developed based on the new Corporate Planning Framework of five Community Plan visions and 18 Corporate Plan strategic directions. The new look Operational Plan 2012-2013 was adopted in June 2012. To support the implementation of the Community, Corporate and Operational Plans, a new reporting framework has also been developed. Future Annual Reports will be based on this framework and as such will directly report on the progression of all three key planning documents referred to above.
Council Registers Section 119(1)(e) of the Regulation requires Council to report a list of the registers it keeps. These registers are as outlined below:
Councillor’s Interests Register Delegations Register Fees and Charges Register Road Register Local Heritage Register Building Statistics of Monthly Approvals Gifts/Hospitality Register
Register of Impounded Dogs Restricted Dogs Register Register of Development Applications Register of Road Maps Local Laws Register Register of Environmentally Relevant Activities
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GRC004 Gympie Regional Council Annual Report 2011-2012
Internal Auditor’s Report Section 105 of the Local Government Act 2009 requires that each Local Government must establish an internal audit function. Section 119(1)(g) of the Regulation requires a report on the internal audit for the year. The functions and responsibilities of the internal audit function are set out in Part 10 of the Local Government (Finance, Plans and Reporting) Regulation 2010. Internal Audit operates as an independent function within Council, reporting directly to the Chief Executive Officer and the Audit and Risk Management Committee with respect to audit/investigation findings. The primary role of the Internal Audit function is to assist the Local Government, Chief Executive Officer, management team and Audit Committee to meet their obligations relating to corporate governance, the system of internal controls and to identify more efficient, effective and economical processes. The system of internal control includes all methods and procedures adopted by management and includes management policies for the safeguarding of assets, the prevention and detection of fraud or error, the accuracy and completeness of accounting records and the timely preparation of reliable financial information. The majority of Internal Audit’s effort is directed towards providing assurance that the Council’s network of risk management, control and governance processes as designed and represented by management, is adequate and functioning in a manner that ensures:
risks are appropriately identified and managed; interaction with the various governance groups occurs as needed; significant financial, managerial and operating information is accurate, reliable and timely; activities and actions are in compliance with policies, standards, procedures and applicable laws and
regulations; resources are economically acquired, efficiently used and adequately protected; quality and continuous improvements are fostered in Council’s control processes; significant legislative or regulatory issues impacting Council are recognised and addressed properly; and opportunities for improving management control, sound resource management, and the Council’s image are
communicated to the appropriate level of management.
During the 2011‐2012 financial year, Internal Audit conducted a number of reviews and investigations as well as providing advice on a number of issues. Reviews completed during the year included:
Pre-qualified suppliers. Contracting arrangements. Procurement process. Quarry operations. Business continuity plans. Disaster recovery plans.
Various issues were identified and have been, or are currently being addressed. Internal Audit, the Chief Executive Officer and the Audit Committee continue to monitor any unresolved issues.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Equal Employment Opportunity Council has implemented an Equal Employment Opportunity (EEO) Management Plan. Gympie Regional Council reviews this plan as it refines its policies and procedures. Council regularly undertakes a number of activities to eliminate unlawful discrimination against, and harassment of, Council employees. These activities include:
Recruitment and selection based on the principle of merit. It is the policy of the Gympie Regional Council to recruit the best person for each vacancy, regardless of race, religion, sex or disability.
The implementation of training and development programs to ensure all managers and staff are aware of their EEO obligations.
All employment procedures and practices continue to focus on clearly defined EEO principles. A staff survey every three years which establishes a target group profile, using a self-determination method.
This survey assists with providing data and identifying issues and actions required. As part of Gympie Regional Council’s induction program, new employees are made aware of their rights and obligations relating to EEO and harassment free workplaces. Employees are also made aware of practices which eliminate discrimination and other unacceptable employer/employee behaviour. Senior Contract Employees Remuneration Pursuant to s 201 Local Government Act 2009 the following table outlines the number of senior contract staff paid at nominated salary package levels.
Number of Senior Contract Employees Remuneration Package Range
4 $160,000 - $229,999
2 $230,000 – $300,000
Grants to Community Organisations Grants to Community Organisations in the 2011/2012 financial year equated to $324,560 All funding for grants to Community Organisations is in accordance with Council’s policy, available on Council’s website. A summary of the allocations to the various categories is as follows:
Culture 40,020
Education 1,350
Public Facilities 94,440
Safety 13,540
Sport & Recreation 58,140
Regional Promotion/Economic Development 115,570
Welfare 1,500
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GRC004 Gympie Regional Council Annual Report 2011-2012
Financial Report Details of Special Rates and Charges A Rural Fire Brigade Levy – as authorised under s 28 of Local Government (Finance, Plans and Reporting) Regulation 2010 (the Regulation) and ss 106 and 128(a) of the Fire and Rescue Service Act 1990 – in the amount of $25.00 applies to all rateable properties not situated in an urban fire brigade area (as defined by the Queensland Fire and Rescue Service). Summary of Rate Rebates and Concessions Pensioner Remissions Council’s pensioner rate remission to eligible pensioners shall be allowed under s 54(1)(a) of the Regulation. The pensioner remission will be $140.00 per annum. Total expenditure for 2011-2012 was $506,335. Deferment of Liability to Pay Rates In accordance with s 55(b) of the Regulation, the Council may grant a deferral of the time in which to make payments of overdue rates in respect of:
(a) A dwelling in which the applicant resides as his/her principal place of residence; or (b) All other land, where it can be substantiated in writing to the Chief Executive Officer’s satisfaction that the
applicant will not be able to pay all rates and charges within the prescribed period. The Chief Executive Officer shall be authorised to request further evidence that may be necessary in order to substantiate any such claim.
Total expenditure for 2011-2012 was nil. Early Payment Discount Discounts for prompt payments shall be allowed on the Rates and Charges stipulated in Council’s Revenue Statement as having discount applying to them. Such discounts are allowed pursuant to s 64(1) of the Regulation. Discount will be 5% if all rates and charges are paid within 30 days of the issue date. Total expenditure for 2011-2012 was $2,162,055.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Community Financial Report The Community Financial Report is presented in accordance with the Local Government (Finance, Plans and Reporting) Regulation 2010, s 103, which requires that this report accompany the Financial Statements in the Annual Report. The Community Financial Report is intended to simplify complex financial information, assisting readers to evaluate Council’s financial performance and financial position in a form which is easily understood by the community. The General Purpose Financial Statements are a record of Council’s financial performance for the year ended 30 June 2012. The report highlights areas of importance to allow interested stakeholders the opportunity to make their own informed decisions. The four key financial statements for 2012 and the key performance indicators are described as follows:
Statement of Comprehensive Income - shows revenue, expenses and asset revaluation adjustments for the 2011-2012 year.
Statement of Financial Position - shows the assets and liabilities which make up the community equity as at 30 June 2012.
Statement of Changes In Equity - shows the movement in total community equity as at 30 June 2012. Statement of Cash Flows - shows the nature and amount of Council's cash inflows and outflows from all
activities. Financial Sustainability Ratios – for reviewing Council performance and sustainability.
Statement of Comprehensive Income This statement shows Council's financial performance for the year. It reflects how the money received from Council operations is spent providing services to the community.
Revenue in - Expenses out = Result for the year
2011-2012 2010-2011
Operating Revenue 92,267,722 79,669,013
Operating Expenses -86,668,157 -77,986,347
Operating Result 5,599,565 1,682,666
Net Capital Items 10,327,838 16,913,978
Net result attributable to Council 15,927,403 18,596,644
Asset Revaluation in period -1,016,555 -6,987,920
Total comprehensive income for the period $14,910,848 $11,608,724
The Statement of Comprehensive Income includes both operating revenue and expenses, and capital revenue and expenses. Operating revenue is income from Council’s day to day operations, such as rates, fees and charges etc. Operating expenses are the day to day costs of running the organisation, such as wages, maintenance, materials, depreciation and finance costs. Capital revenue includes grants and developer contributions for funding capital construction projects. Capital expenditure is monies spent on assets and infrastructure, such as parks, roads, water and sewerage, land, buildings, plant and equipment.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Council's Revenue Total income (revenue) for 2011-2012 was $109 million, being $92 million from operations and $17 million from capital sources. The major source of operating revenue was rates and utility charges of $55 million or around 60% of the total. The number of rateable properties in the Region was 24,111 (2010-2011 23,765).
Operating Revenue 2011-2012 2010-2011
Rates and charges 55,247,835 51,317,497
Fees and other income 11,631,998 13,582,514
Interest received 5,137,501 5,374,301
Grants and subsidies 20,250,388 9,394,701
Total $92,267,722 $79,669,013
A high dependence on rate revenue and low dependence on grant revenue puts the Council in a strong financial position in these uncertain economic times. Grant revenue was extraordinarily high due to grant assistance for repair of flood damaged infrastructure in the previous year.
Operating Revenue 2011-2012
Rates & Charges
60%
Fees & Charges3%
Recoverable Works
9%
Grants & Subsidies
22%
Interest6%
Other<1%
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GRC004 Gympie Regional Council Annual Report 2011-2012
Council's Expenses Council provides a wide range of more than 100 different services to the Community. The work is done by Council staff and contractors. Council policy is to encourage the use of local suppliers so that the money stays within our community and boosts the local economy. Services provided by Council include planning and development, economic development, tourism, recreation and sport, airport, saleyards, community and culture, health and environment, waste management, water and sewerage, and roads infrastructure.
Operating Expenses 2011-2012 2010-2011
Employee costs 29,547,522 28,316,738
Materials and services 42,758,146 36,084,922
Depreciation 12,609,218 11,756,287
Finance costs and other 1,753,271 1,828,400
Total $86,668,157 $77,986,347
Operating Expenses 2011-2012
Depreciation is the annual consumption of assets or the decline in value of the assets controlled by Council. Council needs to raise sufficient revenue each year to cover the amount of depreciation so that the future replacement of those assets can be funded. The Council has achieved this through the reporting of an operating surplus.
Employee Costs 34%
Materials & Services
49%
Depreciation15%
Finance Costs2%
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GRC004 Gympie Regional Council Annual Report 2011-2012
Statement of Financial Position The Statement of Financial Position shows what Council owns (assets), what Council owes (liabilities) and our net community wealth (equity). Council's Assets The total value of assets was $1,015 million (2010-2011 $1,000m). Council's assets include land and buildings, roads, water and sewerage infrastructure, and plant and equipment. In addition Council holds other short term assets including cash held in bank accounts and has investments of approximately $83 million. These cash reserves fund future operations of Council including the provision of infrastructure projects. The value of community assets has increased due to revaluations, replacements and assets being provided to support the growing population. Council's funding of these assets is provided through cash resources, grants, contributions and where appropriate, loan funding. Council's Liabilities The total liabilities of Council were $42 million (2010-2011 $42m). Council's liabilities include amounts owing to employees for annual leave, long service leave and sick leave entitlements of $11.1 million (2010-2011 $11.7m), amounts payable to suppliers and contractors $3 million (2010-2011 $3m), monies paid in advance to Council $0.280 million (2010-2011 $0.236m) and loans $26.2 million (2010-2011 $27.2m). Affordability indicators show that Council is well placed to service its debt position. Council's Community Equity Council's Community Equity is the result of Council's assets less Council's liabilities - the wealth of the Region or what our community owns. The Community Equity was $973.4 million (2010-2011 $958.5m).
2011-2012 2010-2011
Assets 1,015,910,984 1,000,837,734
less Liabilities -42,500,743 -42,338,341
Equity 973,410,241 958,499,393
Represented by:
Retained Surplus/Deficit 584,542,405 574,917,994
Asset Revaluation Surplus 309,078,492 310,095,047
General Reserves 79,789,344 73,486,352
$973,410,241 $958,499,393
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GRC004 Gympie Regional Council Annual Report 2011-2012
Council's Capital Works Council's investment in community infrastructure or completed Capital Works was $34 million (2010-2011 $37m).
Capital Works 2011-2012
Statement of Cash Flows The Statement of Cash Flows shows how Council receives and spends money during the year. Council's cash held at the end of the reporting period was $83.9 million (2010-2011 $77.2m). Cash on hand consists of:
Working capital cash - to meet the day to day funding requirements; and Reserves - funds set aside by Council to meet future identified capital and operating projects.
2011-2012 2010-2011
Cash Opening Balance 77,276,186 84,849,732
Plus Cash Received 120,473,853 95,383,505
Less Cash Spent -113,847,823 -102,957,051
Cash Closing Balance $83,902,216 $77,276,186
Site Improvements2%
Buildings19%
Plant & Equipment10%
Road, Bridge & Drainage
31%
Water9%
Sewerage25%
Other Infrastructure
3%
Other Assets1%
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GRC004 Gympie Regional Council Annual Report 2011-2012
Council’s Financial Sustainability Relevant Measures The Council’s key measure of sustainability revolves around the maintenance of its capital value and capacity. Council’s Financial Statements and Long Term Financial Forecast are prepared on the consistent basis of identifying its capital value and monitoring the maintenance of that value. The main indicator that capital capacity is being maintained is the achievement of an operating surplus for the reporting period. The Financial Statements for the year to June 2012 show an operating surplus of $5.5 million and for the year to June 2011 $1.6 million. It is forecast that operating surpluses will continue to be achieved each year. Council's capital value at June 2012 was $918 million compared to $908 million at June 2011, with further increases over the next 10 years. Financial Management Strategy The Council’s financial management strategy is focused on the maintenance of the capital value required to deliver community services at a sustainable level into the future. The asset management plans forecast replacement and renewal costs over the next ten years. Funds required to cover this expenditure are compared to the funds provided from the funding of depreciation expense on existing assets. If a shortfall (gap) is identified then alternative strategies are investigated to bridge this funding gap. These include:
1. Surplus funds that may exist from current operating surpluses; 2. Increasing pricing for services rendered; 3. Rescheduling of maintenance and capital works; 4. Long term borrowing; 5. Evaluating the level of service that is affordable.
These strategies are applied within individual business units, eg water and sewerage and the rest of Council programs. Council’s Financial Sustainability Ratios Asset Sustainability Ratio - Capital Expenditure on Replacement Assets divided by Depreciation Expense
Indicator suggests percentage should be >90% This indicator should be averaged over at least 10 years. Not an annual expectation. Shows the amount spent on replacement/renewal assets compared to the annual depreciation of those
assets. Asset Consumption Ratio - Written Down Value of Infrastructure Assets divided by Gross Replacement Cost of those Assets
Indicator Range is between 40% and 80%. The lower the percentage the older the assets and therefore closer to replacement.
Interest Coverage Ratio - Net Interest Expense on debt service divided by Total Operating Revenue
Indicator range is between 0% and 5%. This shows Council’s capacity to fund additional borrowings. Gympie Regional Council has greater interest income than expense, hence the negative percentage result.
Working Capital Ratio - Current Assets divided by Current Liabilities
Guidance range is 1:1 to 4:1. Indicates ability to fund current liabilities from current asset sources.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Operating Surplus Ratio - Net Result divided by Total Operating Revenue Guidance range is 0% to 10%. Indicates ability to maintain and expand Council’s capital value and services from own resources.
Net Financial Liability Ratio - Total Liabilities less Current Assets divided by Total Operating Revenue
Guidance range is – not greater than 60%. Gympie Regional Council has a negative percentage because current assets exceed total liabilities. This
indicates a very strong financial position.
Actual Results Long Term Financial Plan Projections - Budget Years
Ratio Target 2010-2011
2011-2012
2012-2013
2013-2014
2014-2015
2015-2016
2016-2017
2017-2018
2018-2019
2019-2020
2020-2021
2021-2022
Asset Sustainability
>90% 224.1% 175.7% 155.3% 104.1% 94.6% 87.4% 82.4% 83.4% 78.4% 77.9% 76.6% 80.0%
Asset Consumption
40% - 80%
76.2% 76.1% 75.7% 74.7% 74.0% 73.4% 72.8% 71.6% 71.0% 70.1% 69.5% 68.7%
Interest Coverage
0% - 5% -4.5% -3.7% -1.6% -2.2% -2.0% -1.4% -0.9% -0.6% -0.6% -0.8% -1.1% -1.6%
Working Capital
1:1 - 4:1 7.0:1 4.2:1 4.9:1 4.4:1 4.1:1 4.1:1 4.1:1 4.1:1 4.2:1 4.2:1 4.6:1 4.3:1
Operating Surplus
0% - 10% 2.1% 6.1% 7.1% 3.2% 3.8% 4.4% 4.8% 5.3% 6.2% 7.9% 9.2% 10.6%
Net Financial Liability
<60% -64.8% -59.9% -33.5% -28.3% -16.9% -9.5% -3.8% -2.3% -6.0% -10.5% -20.4% -18.5%
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Councillor Remuneration Resolution G08/01/12
Appendix A
RESOLUTIONS REGARDING COUNCILLOR REMUNERATIONS G08/01/12 - General Meeting 25 January 2012 That in accordance with the determination of the Local Government Remuneration and Discipline Tribunal, Council adopts the 2012 Remuneration Schedule (based on per annum amounts). Further, as detailed in Note 5 to the Schedule, the Mayor, Deputy Mayor and Councillors holding office as at 1 January 2012 shall continue to receive the remuneration and the amalgamation loading determined for a Category 5 Council (as per the 2012 Remuneration Schedule) for the period from 1 January, 2012 through to the conclusion of the 2012 quadrennial election. Mayor - 95% of the rate payable ($137,149 pa) to a Member of the Queensland Legislative Assembly in
accordance with the remuneration range for a Category 5 Local Government. Amalgamation loading $2,770 pa.
Deputy Mayor - 62.5% of the rate payable ($137,149 pa) to a Member of the Queensland Legislative Assembly in
accordance with the remuneration range for a Category 5 Local Government. Amalgamation loading $1,940 pa.
Councillor - 55% of the rate payable ($137,149 pa) to Member of the Queensland Legislative Assembly in
accordance with the remuneration range for a Category 5 Local Government. Amalgamation loading $1,700 pa.
Further, that Council adopts the following remuneration levels as per the Local Government Remuneration and Discipline Tribunal’s Remuneration Schedule for a Category 4 Council to be payable from the conclusion of the 2012 quadrennial election. Mayor - 80% of the rate payable ($137,149pa) to a Member of the Queensland Legislative Assembly in
accordance with the remuneration range for a Category 4 Local Government. Deputy Mayor - 50% of the rate payable ($137,149pa) to a Member of the Queensland Legislative Assembly in
accordance with the remuneration range for a Category 4 Local Government. Councillor - 42.5% of the rate payable ($137,149pa) to Member of the Queensland Legislative Assembly in
accordance with the remuneration range for a Category 4 Local Government. G09/01/11 General Meeting 25 January 2011 That Council adopts the following remuneration levels in accordance with the determination of the Local Government Remuneration and Discipline Tribunal in the Remuneration Schedule effective from 01/01/2011. Mayor - 90% of the rate payable ($133,800pa) to a Member of the Queensland Legislative Assembly in accordance with the remuneration range for a Category 5 Local Government Deputy Mayor - 62.5% of the rate payable ($133,800pa) to a Member of the Queensland Legislative Assembly in accordance with the remuneration range for a Category 5 Local Government. Councillor - 55% of the rate payable ($133,800pa) to Member of the Queensland Legislative Assembly in accordance with the remuneration range for a Category 5 Local Government.
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Councillor Remuneration Resolution G08/01/12
Committee Chairpersons - 2.5% of the rate payable ($133,800pa) to a Member of the Queensland Legislative Assembly in accordance with the remuneration range for a Category 5 Local Government for the Chairpersons of the following Committees:
- Works & Services - Corporate Governance & Finance - Community & Economic Development
In recognition of the additional workload undertaken by the Chairperson of the Planning and Development Committee 5% of the rate payable ($133,800pa) to a member of the Queensland Legislative Assembly in accordance with the remuneration range for a Category 5 Local Government.
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Councillor Expenses Reimbursement Policy Resolution G13/01/11
Appendix B
COUNCILLOR EXPENSES REIMBURSEMENT POLICY
G13/04/11 - General Meeting 25 January 2011 1.1 Legislative requirements: Section 45(1) of the Local Government (Operations) Regulation 2010 states, a Local Government must adopt, by resolution, an expenses reimbursement policy or an amendment of the expenses reimbursement policy. This policy should be read in conjunction with the Local Government (Operations) Regulation 2010 and specifically ss 44-47. In summary the regulation states:
A Local Government must adopt by resolution, an expenses policy that complies with the principles of the Local Government Act 2009 (the Act) and the financial sustainability criteria under s 102 of the Act.
The Local Government must give public notice of the Expenses Reimbursement Policy by publishing a public notice of the policy in a newspaper circulating in the Local Government area and on the Local Government’s website as soon as practicable after adopting the Expenses Reimbursement Policy.
The Local Government’s Annual Report must contain a copy of the Council’s Expenses Reimbursement Policy and a copy of any resolution made during the year authorising payment of expenses or provision of facilities to councillors of the Local Government. Particulars of the reimbursements and facilities provided to Councillors will be included in the Annual Report.
The Local Government may amend, by resolution its Expenses Reimbursement Policy ensuring the same public accountability and transparency requirements are followed. Minor amendments such as spelling and grammatical errors may be made to the policy by Council.
Pursuant to s 44(2) of the Local Government (Operations) Regulation 2010, Local Governments’ Expenses Reimbursement Policy must provide: o Payments to Councillors for reasonable expenses incurred, or to be incurred, for discharging their
duties and responsibilities as Councillors. o The facilities that are to be provided to Councillors for the purpose of discharging their civic duties.
Definitions CEO: Council’s Chief Executive Officer. Expenses: These expenses relate to actual expenses deemed necessary and required for the business of Gympie Regional Council. In addition, expenses are payments reasonably incurred, or to be incurred, in connection with Councillors discharging their duties. The expenses may be either reimbursed to Councillors or paid direct by Council. Expenses are not included as remuneration. Facilities: Facilities provided to Councillors are the “tools of trade” required to enable them to perform their duties with relative ease and at a standard appropriate to fulfil the community expectation of their role. Official Council Business: Activities conducted on behalf of Council where a Councillor is required to undertake certain tasks to satisfy legislative requirements or achieve business objectives for the Council. Official Council business should result in a benefit being achieved either for the Local Government and/or the local community: This includes:
Attendance at Council, Committee and Briefing Meetings; Attendance at prescribed Local Government training/workshops, seminars and conferences; Attendance at civic ceremonies and community events where a formal invitation has been received inviting
Councillors in their capacity to undertake official duty; Attending public meetings, annual meetings or presentation dinners where invited as a Councillor; Attending meetings of community groups where invited to speak about Council programs or initiatives; Attending private meetings with constituents, where arranged through official council channels and details of
discussions are documented in official records or diaries; Attending Civic Reception functions on behalf of the Mayor; and
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Councillor Expenses Reimbursement Policy Resolution G13/01/11
Attending organised meetings/inspections/community consultations pertaining to Committee responsibilities.
Private Use of Council Vehicle: Use of a Council vehicle for other than official Council business is private use. For the purposes of this policy only, however, private use does not include:
Travel between a Councillor’s home and official Council business; Any incidental deviations from the direct travel route where the distance travelled is not material (eg. a
Councillor who is attending official Council business could stop en route at the corner store, provided that the Councillor does not make a significant deviation from the most direct route.)
The home garaging of a Council vehicle is permitted. Professional Development:
(a) Mandatory Training: Where one or more Councillors are required to attend training courses, workshops, seminars or conferences for skills development related to a Councillor’s role. Examples of this type of training include Councillor induction, code of conduct, meeting procedures and legislative obligations. Attendance at conferences includes major industry events eg Australian Local Government Association (ALGA), Local Government Association of Queensland (LGAQ) and Australian Local Government Women’s Association (ALGWA) or specific events that are relevant to all Councillors or Committee members.
(b) Discretionary training: Where a Councillor identifies a need to attend a conference, seminar, workshop or training to improve skills relevant to their role as a Councillor, other than mandatory training, the Council may allow for the expenses to be covered to a limit of $5,000 available to each Councillor during their current term in office. The Mayor or Chief Executive Officer is to approve the attendance of a Councillor to the conference, seminar, workshop or training prior to the expense being incurred.
Policy: 1.2 Statement of Principles: Gympie Regional Council acknowledges the core principles underpinning the Local Government Act 2009, those being:
(a) transparent and effective processes, and decision-making in the public interest; (b) sustainable development and management of assets and infrastructure, and delivery of effective services; (c) democratic representation, social inclusion and meaningful community engagement; (d) good governance of, and by, Local Government; (e) ethical and legal behaviour of Councillors and Local Government employees.
Council has formulated this policy in line with the above principles and the financial sustainability criteria referred to in s 102 of the Local Government Act 2009. 2. Expenses: 2.1 Professional Development Council will reimburse expenses incurred for mandatory professional development; and discretionary professional development. Council will meet registration fees, course fees and entrance fees together with reasonable travel, accommodation and sustenance expenses.
Registrations should, where practicable, be made in sufficient time to take advantage of “early bird” discounts.
Councillors will provide a verbal or written report on the outcomes of any Professional Development. 2.2 Travel as Required to Represent Council: Councillors may incur travel costs to attend statutory Council meetings, committee meetings, briefings, and travel to attend conferences, training workshops and seminars.
Any vehicle usage must comply with section 3.1 of this policy. If using their own private vehicles, Councillors are required to keep a log book with details to substantiate
the relevance and distance of the travel. Where appropriate Councillor’s private vehicle usage may be reimbursed by Council if the total travel claim does not exceed the cost of the same travel using economy flights plus the cost of all related taxi transfers.
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Councillor Expenses Reimbursement Policy Resolution G13/01/11
Councillors are to maintain the log book and are to calculate the amount of reimbursement in accordance with the scale prescribed by Directive Number 06/07 (or the most current directive) made pursuant to the section 34 of the Public Service Act 1996.
For Councillor purposes a reference in the above Directive to headquarters can be interpreted as individual Councillor residences.
From an insurance viewpoint Councillor’s own vehicles should be covered by either a comprehensive or a third party property damage insurance policy. Councillors are required to produce evidence that the insurance policy has been endorsed to indemnify Gympie Regional Council. It is understood this is a standard type endorsement available on request from all insurance companies. Council will refund any endorsement fees.
The amount reimbursed will be calculated on the actual mileage travelled by the Councillor. Councillors are required to travel via the most direct route using the most economical and efficient mode of
transport. All Councillor travel approved by Council will be booked and paid for by Council. This will occur as soon as
practicable after the decision to attend the event to ensure the most economical method of travel is attained.
Airline tickets are not transferable and can only be procured for the Councillor’s travel on Council business. They cannot be transferred to offset any other unapproved expenses (eg the costs of a spouse accompanying the Councillor).
Economy class is to be used where possible unless a specific resolution of Council specifies another class. 2.3 Accommodation: Councillors may need to stay away overnight to attend to Council business, however for this to be considered as an expense of Council written approval must be obtained from the Mayor/CEO prior to incurring any expense. When attending conferences, seminars, training workshops or courses, and where available, Councillors must utilise the package offered by the conference organisers, unless a more suitable or more economical venue convenient to the event can be obtained. In all other cases, written approval must be obtained from the Mayor/CEO prior to the incurring of the expense for accommodation costs to be reimbursed. All Councillor accommodation for Council business will be booked and paid by Council. Council will pay for the most economical deal available, however where possible the standard for Councillors’ accommodation should be four star rating. 2.4 Hospitality Expenses: Councillors may have occasion to incur hospitality expenses while conducting Council business apart from civic receptions organised by Council. The maximum amount of hospitality expenses which may be reimbursed:
for Councillors is $500 per financial year. for the Mayor is $4,000 per financial year. Reimbursement for hospitality expenses may include alcoholic beverages when supply of such beverages
meets established social customs. 2.5 Meal allowance: Gympie Regional Council shall reimburse the cost of sustenance for Councillors who are travelling for Council business related reasons including professional development when:
the Councillor incurs the cost personally and a meal is not provided within the registration costs of the approved activity/event or during a flight.
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Councillor Expenses Reimbursement Policy Resolution G13/01/11
The amount reimbursed shall be: The actual amount, or; For meals the following limits shall apply:
o Breakfast $25.00 o Lunch $30.00 o Dinner $38.00 o whichever is the lesser and to be adjusted with CPI (Brisbane All Ordinaries, March Quarter figures) on
an annual basis.
No alcohol shall be paid for by Council as part of the meal allowance. 2.6 Incidental Allowance: Up to $20 per day may be paid by Gympie Regional Council to cover any incidental costs incurred by Councillors required to travel and who are away from home overnight for official Council business. Examples of incidentals include but may not be limited to: tea/coffee; newspapers; telephone. Incidental expenses must be verified by providing receipts. 2.7 Travel Transfer Costs: Any travel transfer expenses associated with Councillors travelling for Council approved business will be reimbursed. Examples of travel transfer expenses include train, taxi, bus and ferry fares. Cab charge vouchers may also be used where Councillors are required to undertake duties relating to the business of Council. 3. Facilities: Provision of Facilities All facilities provided to Councillors remain the property of Council and must be returned when a Councillor’s term expires. Private Use of Council Owned Facilities. The provision of facilities for use by Councillors is based upon the principle that no private benefit is to be gained from the facilities provided to Councillors. The facilities are to be used for Council business only unless prior written approval has been granted by the Mayor or CEO. 3.1 Gympie Regional Council Office based Administrative tools: For the Mayor specifically:
An office. An administration officer for secretarial support. Use of a Council maintained six cylinder vehicle, as detailed below.
Mayor’s Vehicle: The Mayor shall be provided with use of a Council owned vehicle for use on Council business:
The vehicle shall be a six cylinder vehicle equivalent to a Holden Berlina or Ford Fairmont standard. At all times the vehicle is to be driven by only the Mayor, the Mayor’s spouse or partner, a Councillor or a
Gympie Regional Council employee. In an emergency situation another person may drive the vehicle. Private use of the motor vehicle may be utilised by one of the following options:
Option 1: The Mayor may purchase private use rights of a motor vehicle for private use within Queensland subject to contribution of 2% of the base Mayoral salary.
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Councillor Expenses Reimbursement Policy Resolution G13/01/11
Option 2: If option 1 is not chosen private use of the vehicle should be minimal and in line with the principle that no private benefit be gained from the facilities provided to the Councillors. Incidental private use of the Council owned vehicle is to be reimbursed to Council on a monthly basis.
The Mayor is to maintain a log book and the amount of reimbursement will be in accordance with the scale prescribed by Directive Number 14/10 (or the most current directive) made pursuant to the s 54(1) of the Public Service Act 2008.
Fuel for the Council owned vehicle will be provided by Council. Car parking at the Local Government office premises and when away from that premises reimbursement of
parking costs paid by the Mayor when attending to official Council business. Council will be responsible for the ongoing maintenance and wear and tear costs of the Council owned
vehicle. Any fines incurred while travelling in a Council owned vehicle or a privately owned vehicle while attending to
Council business will be the responsibility of the Mayor or other driver if applicable. It is the Mayor’s responsibility to ensure that he/she or any other driver as is applicable, are legally licensed
to drive the Council vehicle or to drive a private vehicle while attending to official Council business. Gympie Regional Council will accept no responsibility for unlicensed or illegal driving matters.
For all Councillors:
Communal office space - with an office provided in Gympie, Imbil library, Kilkivan Branch office and Tin Can Bay library and basic stationery for use in that office.
Postage for items of Council business. Use of a Council landline. Name badge. Safety equipment (eg safety helmet, vest safety shoes, safety glasses where necessary.) Internet access for use with Councillor’s lap top. Email access for use with Councillor’s lap top. Publications. Stationery. Shared access to office equipment.
For Councillors (excluding the Mayor):
A Council maintained vehicle for Council business, as detailed below. Councillor Vehicle (excluding the Mayor): Each Councillor (excluding the Mayor) shall be provided with use of a Council owned vehicle for use on Council business:
The vehicle shall be a four cylinder vehicle equivalent to a Mazda 3 or Ford Focus. At all times the vehicle is to be driven by a Councillor or Gympie Regional Council employee. The Councillor's spouse or partner may drive the vehicle only at such a time as the Councillor is
incapacitated or in such other circumstances as would reasonably require that the Councillor’s spouse or partner drive the vehicle.
In an emergency situation another person may drive the vehicle. Private use of the motor vehicle may be utilised by one of the following options:
Option 1: A Councillor may purchase private use rights of a Council vehicle for private use within Queensland subject to contribution of 2% of the base Councillor salary. Option 2: If option 1 is not chosen private use of the vehicle should be minimal and in line with the principle that no private benefit be gained from the facilities provided to the Councillors. Incidental private use of the Council owned vehicle is to be reimbursed to Council on a monthly basis.
The Councillor is to maintain a log book and to calculate the amount of reimbursement in accordance with the scale prescribed by Directive Number 14/10 (or the most current directive) made pursuant to the s 54(1) of the Public Service Act 2008.
Fuel for the Council owned vehicle will be provided by Council.
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Councillor Expenses Reimbursement Policy Resolution G13/01/11
Car parking at the Local Government office premises and when away from that premises reimbursement of parking costs paid by Councillors while attending to official Council business.
Council will be responsible for the ongoing maintenance and wear and tear costs of the Council owned vehicle.
Any fines incurred while travelling in a Council owned vehicle or privately owned vehicle while attending to Council business will be the responsibility of the Councillor or other driver if applicable.
It is the Councillor’s responsibility to ensure that he/she or any other driver as applicable, are legally licensed to drive the Council vehicle or to drive a private vehicle while attending to official Council business.
Gympie Regional Council will accept no responsibility for unlicensed or illegal driving matters. Use of Council pool vehicles for Council business: Councillors, when necessary, may have access to a Council pool vehicle for official Council business. 3.2 Home Office: Council shall provide each Councillor with:
A fax machine A laptop computer with appropriate software as decided by the CEO. A mobile telephone and car kit. Where personal calls are made on this telephone, Councillors shall reimburse
the costs of the private calls on a monthly basis. Internet access or where Councillors have an existing home office set up with internet access, Council shall reimburse the equivalent cost of monthly internet access at a level set by the CEO.
Basic stationery. Maintenance of Council owned equipment.
3.3 Legal Costs and Insurance Cover: Council may decide to cover costs incurred through any inquiry, investigation, hearing or legal proceeding into the conduct of a Councillor, or arising out of or in connection with, the Councillor’s performance of his/her functions. Councillors may be covered under Council insurance policies while discharging civic duties. Specifically insurance cover may be provided for public liability, professional indemnity, Councillor’s liability, personal accident, international and domestic travel insurance. 3.4 Other: The Chief Executive Officer will provide an administration process to facilitate payment of private reimbursement costs to Council.
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GRC016 Annual Water Report - SAMP and CSS 2011-2012
Appendix C
ANNUAL REPORT ON STRATEGIC ASSET MANAGEMENT PLAN AND CUSTOMER SERVICE STANDARD
2011-2012
Registered Service Provider No: SP485 1. INTRODUCTION The Water Supply (Safety and Reliability) Act 2008 requires registered service providers, such as Gympie Regional Council, to prepare an annual report on their approved Strategic Asset Management Plan (SAMP) and Customer Service Standard (CSS). The Customer Service Standard and Strategic Asset Management Plan outline the level of service that Council will provide and the measures Council plans to take to ensure the long term viability of its infrastructure. This annual report includes:
Comparison of actual performance against targets set in the SAMP and CSS; Key actions taken to implement the SAMP including funding; Results of reviews and audits of the SAMP; and Results of reviews of the CSS.
2. OVERVIEW OF SERVICES Council operates and maintains water supply schemes in Gympie, Imbil, Kandanga, Amamoor, Kilkivan, Goomeri, Rainbow Beach and Tin Can Bay/Cooloola Cove and sewerage schemes in Gympie, Imbil, Kilkivan, Goomeri, Rainbow Beach, Tin Can Bay and Cooloola Cove. Summaries of scheme statistics are shown in the following tables. Detailed scheme statistics are presented in Appendix A. Table 1: Water Supply Summary
No of Assessments
Total Water Used (ML)
Average Metered Yearly Water Use Per Assessment (kL)
Total Length of Water Mains (m)
13,278 3481 183 437,539 Table 2: Sewerage Summary
No of Assessments
Sewage Treated (DWF-ML)
Average Annual Dry Weather Flow Per Assessment (kL)
Total Length of Sewer Mains (m)
13,960 2,250 158 394,892 3. PERFORMANCE ASSESSMENT - STRATEGIC ASSET MANAGEMENT PLAN AND
CUSTOMER SERVICE STANDARD A summary of performance indicators, targets, actual performance and confidence levels for Council's water supply and sewerage schemes are presented in Tables 3 and 4 below. A commentary is provided for non-compliance with SAMP and CSS targets, outlining explanations and further actions. The confidence levels (reliability and accuracy bands) used in our annual report are based on those in the Department of Environment and Resource Management Guidelines for Preparing Strategic Asset Management Plans. An excerpt explaining the application of these confidence levels is included in Appendix B.
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Table 3 Gympie Regional Council – Water Services Performance Assessment
Performance Indicator
Performance Measure
Target Actual Target
Reached (Yes/No)
Confidence Grading
Reliability Accuracy
Day to day continuity -Extent of unplanned
interruptions (incidents)
Number/ 100 km mains/
year <10 9.87 Y C 3
Time for restoration of services
% restored within 5 hours
90% 95 Y C 3
Relative incidence of planned incidents
Ratio of unplanned:
planned 1:1 1:0.88 Y C 3
Response/Reaction time to incidents
Average response time for complaints
< 1.5 hrs
1.5 Y C 4
Adequacy and quality of normal supply -
Minimum pressure/flow
m head
L/min
>12m head
>20 L/ minute
100% Y A 1
Drinking water quality (physical and
chemical parameters)
% compliance >98% 100% Y A 1
Drinking water complaints [#1]
Number/1000 connections/
year <10 27 N D 6
Drinking water quality complaints
[#2]
Number incidents/
year <10 33 N C 5
Continuity in the long term -Water main breaks
and leaks Per year <50 27 Y A 2
System water loss litres/
connection/ day
<100 86 Y A 2
Number of customers
experiencing 3 repeat interruptions in 12 month period
Number of customers
<3 0 Y C 3
Provision of Services -
Provide 48 hours notice for
interruptions
% of planned interruptions
where 48 hours notice given
90% 95% Y C 2
Installation or connection within 10 working days
% of connections completed within 10
working days
90% 95% Y C 2
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[#1] Drinking Water Complaints A change to the corporate customer management system has resulted in an increase for this indicator. Further training of customer service staff in transitioning to and using the system is required to improve record keeping and accuracy. Some real increase in customer calls has been received as a result of the commencement of the Meter Replacement Program. Many older poorly maintained internal services tend to leak after being disturbed when the meter is replaced. [#2] Drinking Water Quality Complaints The quality of water was good. Availability of water supplies has allowed mains flushing programs to be continued. Resultant higher chlorine residuals in many areas led to complaints. Discolouration of water resulted from sediment disturbance caused by the flushing of mains which had not experienced regular flushing velocities for a number of years. Table 4 Gympie Regional Council – Sewerage Services Performance Assessment
Performance Indicator
Performance Measure
Target Actual Target
Reached (Yes/No)
Confidence Grading
Reliability Accuracy
Effective transport of waste effluent
Total sewage overflows
Number/ 100 km
mains/year <10 3.26 Y B 2
Odour complaints Number/1000
connections/year <5 1.6 Y B 2
Response/Reaction time to incidents
Average-Hours < 1.5 hrs 1.5 Y C 3
Continuity in the long term -
Sewer main breaks and chokes[#1]
Number/ 100 km mains/
Year <10 1.86 Y B 2
Sewer inflow/ infiltration
Ratio of peak day flow:average day
flow <8 6.34 Y A 2
Provision of Services -Installation or
connection within 10 working days
% of connections completed within 10 working days
90% 95% Y B 3
IMPROVEMENTS IN 2011-2012 Improvements to service performance compared to 2010-2011 include:
More sewerage pump stations have been upgraded and refurbished. New pump stations have been brought into service to accommodate growth in residential populations in the
area and the expansion of the sewer network to parts of Southside. Overflows have decreased. Sewer Inflow and Infiltration levels have been controlled by remediation work to more serious network faults
and follow up work to illegal connections uncovered in the smoke testing program. Ongoing CCTV program will identify more areas where preventative action would be beneficial.
4. ACTIONS TAKEN TO IMPLEMENT THE SAMP INCLUDING FUNDING Actions to implement the SAMP are detailed in Table 5 Status of SAMP Actions, together with current status, comments and budget estimates.
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GRC016 Annual Water Report - SAMP and CSS 2011-2012
Table 5: Status of SAMP Actions
Action Status Comments Budget
Allocation Actual Future Operations Actions
Operate system to meet CSS and
regulatory requirements
In place Ongoing - Included in Operational
Budget
Included in Operational
Budget
Develop database for collection of operational data
Implemented in early 2009
Training and Optimisation Continuing; State-wide application developed;
implementation possible soon
- Included above
Included above
Merge Job Sheets with Council’s
Authority System Implemented
Further training and development
required
- Included above
Included above
Carry out regular performance monitoring on
schemes
Enabled by New Database and Job
Sheet Systems
Ongoing -Authority System requires
refinement
- Included in
Admin Budget Included in
Admin Budget
Develop operational manuals and procedures
Commenced
Ongoing -considerable work required and changes to systems
- Included in
Admin Budget Included in
Admin Budget
Review IEMS Obsolete-no longer
required New system to be developed
- Included in
Admin Budget Included in
Admin Budget
Develop and implement risk
assessment model and procedures
Review commenced.
Drinking Water Quality
Management Plan under review by
Regulator
Ongoing (Awaiting
directions from Regulator)
- Included in
Admin Budget Included in
Admin Budget
Develop failure management plans
As identified under DWQMP
Ongoing awaiting final approval of DWQMP
- Included in
Admin Budget Included in
Admin Budget
Maintenance Actions
Develop computer based maintenance
management system
Under Investigation –
Awaiting Outcomes
New Council-wide system
proposed -
Included in Admin Budget
Included in Admin Budget
Develop maintenance
manual & procedures
Ongoing- Awaiting provision of new
system
New Council-wide system
proposed -
Included in Maintenance
Budget
Included in Maintenance
Budget
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GRC016 Annual Water Report - SAMP and CSS 2011-2012
Action Status Comments Budget
Allocation Actual Future Develop
preventative maintenance
program
Data collection underway
New Council-wide system
proposed -
Included in Maintenance
Budget
Included in Maintenance
Budget
Implement asset condition
assessment program
Mains Assessment program
progressing
10-year program
$270,000 $270,000 $270,000+/year
Renewals Actions Update asset register to incorporate condition
assessment
New Programs under assessment
and review
Council not incorporating
condition assessment at
this stage
- - -
Evaluate options for condition assessment.
Collection and assessment of data underway
Ongoing Incl in Admin
Budget Incl in Admin
Budget Incl in Admin
Budget
Develop asset management plan
for rehab/replacement
of assets
Deferred due to new regulator requirements
Council considering
options
Included in Admin Budget
Included in Admin Budget
Included in Admin Budget
Update 10 year financial plans annually for all
schemes
Deferred Incorporated in SAMP- review
in 2012-13
Included in Admin Budget
Included in Admin Budget
Included in Admin Budget
Replace Imperial Meters
Commenced Remote smart meters being
fitted $400,000 $400,000 $400,000/annum
Water Supply Renewals Actions GWTP1 - Jones Hill
WTP Upgrading Works
Upgrades almost complete
Completion expected 2012/13
$2,700,000 $2,700,000 $1,200,000
TCBW1 - Tin Can Bay WTP Upgrade
Planning complete Building
Completed Works deferred
Plant upgrade 2012/13
- $100,000 -
W6 - Mains replacement
Program Commenced
Reduced failures due to system change
$360,000 $230,000 $300,000/annum
Bulk water main Teewah Creek to
TCB/CC WTP Duplication
Delayed by EPA. Pipeline now Commenced
In progress - complete 2012-
13 $450,000 $450,000 $1,800,000
Sewerage Renewals Actions
Implement Infiltration/Inflow
Reduction Program Commenced
CCTV and smoke testing 80% complete;
Data Assessment
Pending
$37,654 $200,000 $200,000/annum
GS1 - Gympie STP Upgrade
Construction Completed
Plant operating
$16,000,000 $16,000,000 $6,500,000
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GRC016 Annual Water Report - SAMP and CSS 2011-2012
Action Status Comments Budget
Allocation Actual Future GS2 - Gympie
Sewage Transport System
Upgrade/Rehab/ replacement
Planning commenced and
some stages complete
Awaiting results of I/I
studies $200,000 $200,000 $200,000/annum
GS5 - Combined Drain Replacement
Program in place Ongoing $50,000 $50,000 $50,000/annum
CCS1 - Tin Can Bay STP Upgrade
Commissioning Completed
Completed $22,882 $15,000 -
CCS2 - Cooloola Cove STP Upgrade
Commissioning Completed
Completed $65,790 $15,000 -
CCS3 - Rainbow Beach STP Upgrade
Commissioning Completed
Completed $30,000 $30,000 -
CCS5 - Replacement of Rising Main from
PS R1 to Treatment Plant
Completed
Rising main performance
being monitored
- - -
Mains Replacement
In place - - - $400,000/annum
Maintain up to date planning reports on all
schemes
Deferred -
Included in Admin Budget
and capital works
- Included in
Admin Budget
Develop capital and maintenance
work plans In place In SAMP
Included in Admin Budget
- Included in
Admin Budget
Tin Can Bay Pump Station
Refurbishment Completed Completed $75,000 $45,000 -
3 Tin Can Bay Pump Station
Upgrade Completed Completed $293,464 $170,000 -
Rainbow Beach Pump Station Refurbishment
Completed Completed $80,000 $80,000 -
5. REVIEWS Review of SAMP Council's SAMP was approved in June 2008. It was reviewed, updated and submitted to the regulator in that operating year. This review of the SAMP meets timeframes set by the Regulator. Review of CSS A review of the CSS was undertaken prior to the completion of the Budget in July 2012. The General Manager of Water and Sewerage Division undertook the review in consultation with the Director of Engineering. No revisions were made to the Customer Service Standard.
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GRC016 Annual Water Report - SAMP and CSS 2011-2012
6. AUDITS Council’s SAMP and CSS complied fully with the regulator’s requirements during the last specified audit period. No Audits were specified by the regulator in this reporting cycle. GLOSSARY
AD Average Day
CSS Customer Service Standard
EP Equivalent Population
MD Maximum Day
MDMM Mean Day Maximum Month
SAMP Strategic Asset Management Plan
kL Kilolitre
ML Megalitre
L Litre
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GRC016 Annual Water Report - SAMP and CSS 2011-2012
APPENDIX A
SCHEME STATISTICS 2011-2012 Gympie Water Supply
Scheme Name Gympie Water Supply SchemeSource Mary River
Allocation 3455 ML/annum - High Priority
Treatment Plant Process Coagulation, sedimentation, filtration, pH correction and
disinfection and fluoridation. Capacity 18,000 kL/day (20 hours)
Reservoirs Number 8Capacity (ML) 27.88
Reservoir Details
Zone Location Capacity (ML)North Side Low Zone Ferguson Hill 9.1 x 2North Side High Zone Ferguson Hill 0.27
South Side Low Zone Jones HillJones Hill
Lindsay Street LL
3.7 4.4 0.68
South Side High Zone Lindsay Street HL 0.14 Noosa Road Zone Noosa Road 0.49
Pump Stations 3 Length of Mains (km) 253.5Scheme Statistics
2011-2012 2010-2011Population Serviced 21487 19,430Connections 8953 8,096Annual Water Consumption (ML) 2,493 2,186 Estimated Unaccounted Water (kL)[*1] 791 449 Consumption:Allocation 0.72:1 0.63:1MDMM:Plant Capacity 0.48:1 0.35:1No of Years Growth at 1% Before Allocation Exceeded 15 23 MD (kL/day) 12,096 7,938MDMM (kL/day) 8,607 6,367AD (kL/day) 6,829 5,990Average Water Consumption (L/EP/day) [*2] 342 308 Rainfall (mm) 1,400 1,877
Chemical UsageChemical 2011-2012 2010-2011 Use/ML Treated Alum (kg) 71,125 59,025 28.5 27
Chlorine (kg) 8,343 8,738 3.35 4.0 Lime (kg) - 59,025 - 7.3
Polyelectrolyte (L) - - - - PACL (L) 5,774 8,474 2.3 3.9 Soda (kg) 26,500 34,450 10.6 15.8
Power Used (kWh) 1,341,337 1,242,083Sludge Produced 521,668 469,595
[*1] Total of all unmetered water. [*2] Average water use per equivalent person, including unaccounted water and non-residential uses. Includes water supplied to large industrial users.
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GRC016 Annual Water Report - SAMP and CSS 2011-2012
Imbil Water Supply
Scheme Name Imbil Water Supply SchemeSource Yabba Creek
Allocation 160 ML/annum - High and Medium Priority
Treatment Plant Process Contact Filtration and disinfection
Capacity 600 kL/day
Reservoirs Number 1Capacity (ML) 0.7
Pump Stations 1 Length of Mains (km) 7.9 Scheme Statistics
2011-2012 2010-2011 Population Serviced 646 577 Connections 269 240 Annual Water Consumption (ML) 80.1 58 Estimated Unaccounted Water (kL) [*1] 8,306 13,300 Consumption:Allocation 0.5:1 0.36:1 MDMM:Plant Capacity 0.48:1 0.32:1 Years Growth at 1% until system capacity exceeded 109 MD (kL/day) 271 252 MDMM (kL/day) 289 194 AD (kL/day) 220 160 Average Water Consumption (l/EP/day) 340 277 Rainfall (mm) 1,242 1,840 Power Used (kWh) 40,519 49,195
Chemical UsageChemical Used (L) 2011-2012 2010-2011 Use per ML Treated (L/ML)
Chlorine 6,305 4,607 78.8 79.4 Polymer 466 337 5.8 5.8 PACL 75 196 0.94 3.4
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GRC016 Annual Water Report - SAMP and CSS 2011-2012
Kandanga Water Supply
Scheme Name Kandanga Water Supply SchemeSource Kandanga Creek and Kandanga Bore
Allocation 59 ML/annumTreatment Plant Process Contact filtration and disinfection
Capacity 400 kL/dayReservoirs Number 1
Capacity (ML) 0.255 Pump Stations 2 Length of Mains (km) 3.4
Scheme Statistics 2011-2012 2010-2011 Population Serviced 269 263 Connections 112 110 Annual Water Consumption (ML) 19.8 22 Estimated Unaccounted Water (kL)[*1] 2,076 6,100 Consumption:Allocation 0.34:1 0.37:1 MDMM:Plant Capacity 0.28:1 0.2:1 No of Years Growth at 1% Before Allocation Exceeded[*3] 197 59 MD (kL/day) 158 108 MDMM (kL/day) 73 80 AD (kL/day) 54 61 Average Water Consumption (L/EP/day) 202 231 Rainfall (mm) 972 1,522 Power Used (kWh) 10,566 11,735
Chemical UsageChemical Used (L) 2011-2012 2010-2011 Use per ML Treated (L/ML)
Chlorine 1,654 1,048 83.5 47.6 Polymer 156.5 58.5 7.9 2.7 PACL 38.3 62.4 1.9 2.8
[*1] Total of all unmetered water. [*2] Average water use per equivalent person including unaccounted water and non-residential uses. [*3] Growth rate changed between years.
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GRC016 Annual Water Report - SAMP and CSS 2011-2012
Amamoor Water Supply
Scheme Name Amamoor Water Supply SchemeSource Amamoor Creek
Allocation 31.78 ML/annum
Treatment Plant Process Contact filtration and disinfectionCapacity 400 kL/day
Reservoirs Number 1Capacity (kL) 90
Pump Stations 1 Length of Mains (Km) 2.9 Scheme Statistics
2011-2012 2010-2011Population Serviced[*3] 221 206 Connections[*3] 92 86 Annual Water Consumption (ML) 14.5 12 Estimated Unaccounted Water (kL) [*1] 2,076 4,800 Consumption:Allocation 0.46:1 0.38:1 MDMM:Plant Capacity 0.14:1 0.09:1 No of Years Growth at 1% Before Allocation Exceeded 119 169 MD (kL/day) 89 49 MDMM (kL/day) 55 36 AD (kL/day) 40 32 Average Water Consumption (L/EP/day) 180 157 Rainfall (mm) 1,170 1,117 Power Used (kWh) 7,152 7,010
Chemical UsageChemical Used (L) 2011-2012 2010-2011 Use per ML Treated (L/ML)
Chlorine 982 589 67.7 83.1 Polymer 65.1 38.6 4.5 3.2 PACL 23.7 23.6 1.6 2.0
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GRC016 Annual Water Report - SAMP and CSS 2011-2012
Kilkivan Water Supply
Scheme Name Kilkivan Water Supply SchemeSource Wide Bay Creek
Allocation 150ML/annum plus bores
Treatment Plant Process Reverse Osmosis Filtration and Chlorination Capacity 200kL/day
Reservoirs Number 1Capacity (kL) 210,000
Pump Stations 1 Length of Mains (Km) 26.6 Scheme Statistics
2011-2012 2010-2011Population Serviced 624 596 Connections 260 248 Annual Water Consumption (ML) 37.9 28 Estimated Unaccounted Water (kL)[*1] 8,598 13,800MD (kL/day) 199 120 MDMM (kL/day) 126 117 AD (kL/day) 103.6 78 Average Water Consumption (L/EP/day) 166 131 Rainfall (mm) 897 1,978
[*1] Total of all unmetered water. [*2] Average water use per equivalent person including unaccounted water and non-residential uses. Goomeri Water Supply
Scheme Name Goomeri Water Supply SchemeSource Bores and Off-stream Storage
Allocation 150ML/annum plus bores
Treatment Plant Process BAC, Alum, OzoneCapacity 120kL/day
Reservoirs Number 2Capacity (kL) 210,000
Pump Stations 1 Length of Mains (Km) 22.9 Scheme Statistics 2011-2012 2010-2011
Population Serviced[*3] 790 758 Connections[*3] 329 316 Annual Water Consumption (ML) 53.5 41 Estimated Unaccounted Water (kL)[*1] 8,598 17,500 MD (kL/day) 217 145 MDMM (kL/day) 181 141 AD (kL/day) 147 113 Average Water Consumption (L/EP/day) 186 148 Rainfall (mm) 897 1,978
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GRC016 Annual Water Report - SAMP and CSS 2011-2012
Tin Can Bay/Cooloola Cove Water Supply
Scheme Name Tin Can Bay/Cooloola Cove Water Supply SchemeSource Teewah Creek
Allocation 1950 ML/annum
Treatment Plant Process
Coagulation, sedimentation, filtration, pH correction, chlorination and fluoridation.
Capacity 3,600 kL/day
Reservoirs Number 3 Length of Mains (km) 91.1 Capacity (ML) 6.32
Reservoir Details
Zone Location Capacity (ML) Cooloola Cove Cooloola Cove 5.0 Tin Can Bay LZ Tin Can Bay 1.18 Tin Can Bay HZ Tin Can Bay 0.14
Pump Stations 4Scheme Statistics 2011-2012 2010-2011
Population Serviced 6,612 6,212 Connections 2,755 2,588 Annual Water Consumption(ML) 425 416 Estimated Unaccounted Water(kL)[*1] 67,243 143,500 Consumption:Allocation 0.22:1 0.21:1 MDMM:System Capacity 0.34:1 0.28:1 No of Yrs Growth at 1% ‘til Allocation Exceeded 94 97 MD kL/day 4,136 1,643 MDMM kL/day 1,220 1,018 AD kL/day 1,165 1,141 Average Water Consumption (L/EP/Day) 176 184 Rainfall (mm) 1,885 1,822 Power Used (kWh) 136,601 147,179
Chemical UsageChemical Used (L) 2011-2012 2010-2011 Use per ML Treated (L/ML)
Alum 49,400 45,000 110.8 108 Chlorine 1,545 1,507 3.5 3.6 Polymer 29 29.6 0.07 0.07 Soda Ash 42,600 37,201 95.6 89.4
[*1] Total of all unmetered water. [*2] Average water use per equivalent person including unaccounted water and non-residential uses.
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GRC016 Annual Water Report - SAMP and CSS 2011-2012
Rainbow Beach Water Supply
Scheme Name Rainbow Beach Water Supply SchemeSource 4 bores
Allocation 730 ML/annum
Treatment Plant Process pH correction and chlorinationCapacity 2,520 kL/day
Reservoirs Number 2Capacity (ML) 2.9
Reservoir Details Zone Location Capacity (ML)
Rainbow Beach Rainbow Beach 0.48 Rainbow Beach Rainbow Beach 2.25
Pump Stations 2 Length of Mains (km) 29.3 Scheme Statistics
2011-2012 2010-2011Population Serviced (Year Round Average) 2,729 2,106 Connections 1,137 916 Annual Water Consumption (ML) 357.6 317 Estimated Unaccounted Water (kL)[*1] 33,261 50,800 Consumption:Allocation 0.49:1 0.43:1 No of Years Growth at 1% Before Allocation Exceeded 21 26 MD kL/day 2,068 2,026 MDMM kL/day 1,260 1,018 AD kL/day 980 869 Average Water Consumption (L/EP/Day)[*2] 359 413 Rainfall (mm) 2,236 2,528 Power Used (kWh) 202,220 182,233
Chemical UsageChemical Used (L) 2011-2012 2010-2011 Use per ML Treated (L/ML)
Chlorine 830 1,059 2.3 3.3 Soda Ash 46,600 43,550 130.3 137.3
Lime - - 0 0
[*1] Total of all unmetered water. [*2] Average water use per equivalent person including unaccounted water and non-residential uses.
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GRC016 Annual Water Report - SAMP and CSS 2011-2012
Gympie Sewerage
Scheme Name Gympie SeweragePopulation Served 21,487 EP
Treatment Plant Process BNRCapacity 30,000 EP
EPA Effluent Standards
Advanced Secondary Treated Sewage:COD 52/40mg/L BOD5: 15/10 mg/L TSS: 20 mg/L TN: 15mg/L TP: 3/0.5mg/L pH: 6.5 – 8.5 Minimum DO: 2 mg/L min Free Chlorine Residual: <0.05 mg/L FC: av.100 Org/100mL
Pump Stations 5 main and 35 smaller pumping stationsLength of Mains 237.9km
Scheme Statistics 2011-2012 2010-2011
No of Connections 8,953 6,718 Total Annual Flow (ML) [#1] 2,106 1,801
Annual Dry Weather Flows (ML) 1,201 1,556 Peak Wet Weather Flow (kL/d) 28,845 23,897
Average Daily Flow (kL) 5,770 4,935 Rainfall (mm) 1,400 1,877
Resource Usage 2011-2012 2010-2011 Use/ML Treated Chlorine kg 27,425 28,677 13 15.9 Power kWh - 140,749 - 78.2
Sludge DetailsVolume of Sludge Produced - 26,657kL
% of Effluent Reused 0 15
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GRC016 Annual Water Report - SAMP and CSS 2011-2012
Tin Can Bay Sewerage
Scheme Name Tin Can Bay SeweragePopulation Served 3,317 EP
Treatment Plant Process BNR plant with dosing for phosphorus
removal – irrigation to natural vegetation Capacity 4,000 EP
EPA Effluent Standards
BOD: 20 mg/LES: 800 TSS: 20 mg/L FC: 4/5<200cfu/100mL pH: 6.5 – 8.5 Minimum DO: 2 mg/L TN: 10mg/L TP: 2mg/L
Pump Stations 11 Length of Mains 37.4km
Scheme Statistics 2011-2012 2010-2011
No of Connections 1,382 1,046 Total Annual Flow (ML) [#1] 559 528
Annual Dry Weather Flows (ML) 946 490 Peak Wet Weather Flow (kL/d) 4,019 4,165
Average Daily Flow (kL) 1,531 1,448 Rainfall (mm) 1,885 1,822
% of Effluent Irrigated 100 100
[#1] Includes WWF. Cooloola Cove Sewerage
Scheme Name Cooloola Cove SeweragePopulation Served 3,480 EP
Treatment Plant Process BNR plant with dosing for phosphorus
removal – irrigation to natural vegetation Capacity 4,000 EP
EPA Effluent Standards Secondary Treated Sewage Minimum Detention – 60 days
EPA Effluent Standards
BOD5: 20 mg/LES: 800 TSS: 20 mg/L FC: 4/5<200cfu/100mL pH: 6.5 – 8.5 Minimum DO: 2 mg/L TN: 10mg/L TP: 2mg/L
Pump Stations 3 Length of Mains 53.0km
Scheme Statistics 2011-2012 2010-2011
No of Connections[*2] 1,450 1,475 Total Annual Flow (ML) [#1] 347 417
Annual Dry Weather Flows (ML) 347 388 Peak Wet Weather Flow (kL/d) 4,875 4,120
Average Daily Flow (kL) 1,165 1,143 Rainfall (mm) 1,885 1,822
% of Effluent Irrigated 100 100
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GRC016 Annual Water Report - SAMP and CSS 2011-2012
Rainbow Beach Sewerage
Scheme Name Rainbow Beach SeweragePopulation Served 2,866 EP [*3]
Treatment Plant Process BNR plant with dosing for phosphorus removal –
irrigation to natural vegetation Capacity 4,000 EP
EPA Effluent Standards
BOD5: 20 mg/LES: 800 TSS: 20 mg/L FC: 4/5<200cfu/100mL pH: 6.5 – 8.5 Minimum DO: 2 mg/L TN: 10mg/L TP: 2mg/L
Pump Stations 6 Length of Mains 35.6km
Scheme Statistics 2011-2012 2010-2011
No of Connections[*2] 1,194 970 Total Annual Flow (ML) [#1] 274 216
Annual Dry Weather Flows (ML) 235 216 Peak Wet Weather Flow (kL/d) 2,136 1,349
Average Daily Flow (kL) 750 593 Rainfall (mm) 2,236 2,528
% of Effluent Irrigated 100 100
[#1] Includes WWF [*2] Better source figures became available this year for calculations. [*3] Estimated average. Kilkivan Sewerage
Scheme Name Kilkivan SeweragePopulation Serviced 722 EP
Treatment Plant Process Imhoff tank/lagoonsCapacity 800 EP
Pump Stations 0
EPA Effluent Standards
BOD5: 40 mg/LTSS: 60 mg/L pH: 6.5 – 8.5 Minimum DO: 2 mg/L FC: 80th% 1000Org/100mL TDS: 1000mg/L
Length of Mains 9.4kmConnections[*2] 301
Scheme Statistics 2011-2012 2010-2011
Total Annual Flow (ML)[#1] 32 41 Peak Wet Weather Flow (KL/d) 254 289
Average Daily Flow (KL) 87.4 113 Rainfall (mm) 897 1,978
% of Effluent Reused 0 0
78
GRC016 Annual Water Report - SAMP and CSS 2011-2012
Goomeri Sewerage
Scheme Name Goomeri SeweragePopulation Served 902 EP
Treatment Plant Process Imhoff tank/lagoonsCapacity 1000 EP
Pump Stations 1
EPA Effluent Standards
BOD5: 40 mg/LTSS: 60 mg/L pH: 6.5 – 8.5 Minimum DO: 2 mg/L FC: 80th% 1000Org/100mL TDS: 1000mg/L
Length of Mains 10.2kmConnections 376
Scheme Statistics 2011-2012 2010-2011
Total Annual Flow (ML)[#1] 37.5 58 Peak Wet Weather Flow (KL/d) 199 402
Average Daily Flow (KL) 103 158 Rainfall (mm) 897 1,978
% of Effluent Reused 0 0
[#1] Includes WWF Imbil Sewerage
Scheme Name Imbil SeweragePopulation Serviced 730 EP
Treatment Plant Process Biological Element Discs to commercial forest
irrigation Capacity 1000 EP
Pump Stations 2
EPA Effluent Standards
BOD5: 20 mg/LEC: 800 TSS: 30 mg/L pH: 6.5 – 8.5 FC: Med. 10,000 Org/100mL Minimum DO: 2 mg/L
Length of Mains 11.4kmScheme Statistics
2011-2012 2010-2011 No of Connections[*2] 304 231
Total Annual Flow (ML)[#1] 40.9 45 Peak Wet Weather Flow (kL/d) 357 240
Average Daily Flow (kL) 112 123 Rainfall (mm) 1,242 1,840
% of Effluent Reused 100 100
[#1] Includes WWF [*2] Better source figures became available this year for calculations.
79
GRC016 Annual Water Report - SAMP and CSS 2011-2012
Appendix D
ANNUAL REPORT ON SAMP AND CSS 2011-2012
APPENDIX B
DEPARTMENT OF ENVIRONMENT AND RESOURCE MANAGEMENT
GUIDELINES FOR PREPARING STRATEGIC ASSET MANAGEMENT PLANS
4.1.3 Confidence Gradings for Level of Service Data A service provider should assign a “confidence grading” when reporting the actual level of service achieved against the level of service standards. The “confidence grading” should identify a “reliability band” and an “accuracy band” for each item of data. Relevant bands include:
Reliability BandsA Highly reliable Data is based on sound records, procedures, investigations or analyses that are
properly documented and recognised as the best available assessment methods. B Reliable Generally as in “A”, but with minor shortcomings eg some of the documentation
is missing, the assessment is old, or some reliance on unconfirmed reports; or there is some extrapolation made (eg extrapolations from records that cover more than 50% of the service provider’s system).
C Unreliable Generally as in “A” or “B”, but data is based on extrapolations from records that cover more than 30% (but less than 50%) of the service provider’s system.
D Highly unreliable Data is based on unconfirmed verbal reports and/or cursory inspections or analysis, including extrapolations from such reports/inspections/analysis.
Accuracy Bands
1 +/- 1%
2 +/- 5%
3 +/- 10%
4 +/- 25%
5 +/- 50%
6 +/- 100% Example In reporting on achievement against the level of service target for the number of Drinking Water Quality Complaints per 1,000 connections, the confidence grading assigned was A1, ie the data was based on sound records. Highly reliable - Band A) estimated to be within +/- 1% (Accuracy Band - 1). The grading assigned depends on the type and sophistication of monitoring systems that are in place. For example, system water loss could be measured by comprehensive metering (higher grading) or simply by a drop test (lesser grading). The feasibility of employing different measurement tools will vary between service providers depending on the size, nature and complexity of the system and available resources.
GYMPIE REGIONAL COUNCIL
Financial Statements
For the year ended 30 June 2012
Table of contents
Note
Statement of Comprehensive Income
Statement of Financial Position
Statement of Changes in Equity
Statement of Cash Flows
Notes to the financial statements
1 Significant accounting policies
2 Analysis of results by function
3 Revenue analysis
4 Grants, subsidies, contributions and donations
5 Capital income
6 Gain (loss) on the disposal of capital assets
7 Employee benefits
8 Materials and services
9 Finance costs
10 Depreciation
11 Capital expenses
12 Loss on write-off of capital assets
13 Loss on impairments
14 Cash assets and cash equivalents
15 Trade and other receivables
16 Inventories
17 Land purchased for development and sale
18 Property, plant and equipment
19 Trade and other payables
20 Provisions
21 Borrowings
22 Other liabilities
23 Asset revaluation surplus
24 Retained surplus
25 Reserves
26 Commitments for expenditure
27 Events after balance date
28 Contingent liabilities
29 Superannuation
30 Trust funds
31 Reconciliation of net result for the year to net cash inflow (outflow) from operating activities
32 Minor correction for assets not previously recognised
33 Financial Instruments
34 National competition policy
Management Certificate
Independent Audit Report
80
GRC004 Gympie Regional Council Annual Report 2011-2012
Appendix E
GYMPIE REGIONAL COUNCIL
Statement of Comprehensive Income
For the year ended 30 June 2012
2012 2011
Note $ $
Income
Revenue
Recurrent revenue
Rates and levies 3 (a) 55,247,835 51,317,497
Fees and charges 3 (b) 3,019,392 3,632,904
Interest received 3 (c) 5,137,501 5,374,301
Sales of contract and recoverable works 3 (d) 8,468,689 9,532,969
Other income 3 (e) 143,917 416,641
Grants, subsidies, contributions and donations 4 (i) 20,250,388 9,394,701
Total recurrent revenue 92,267,722 79,669,013
Capital revenue
Grants, subsidies, contributions and donations 4 (ii) 16,896,422 21,876,035
16,896,422 21,876,035
Total revenue 109,164,144 101,545,048
Capital income 5 597,745 -
Total income 2 109,761,889 101,545,048
Expenses
Recurrent expenses
Employee benefits 7 (29,547,522) (28,316,738)
Materials and services 8 (42,758,146) (36,084,922)
Finance costs 9 (1,753,271) (1,828,400)
Depreciation 10 (12,609,218) (11,756,287)
Total recurrent expenses (86,668,157) (77,986,347)
Capital expenses
Other capital expenses 11 (7,166,329) (4,962,057)
Total expenses (93,834,486) (82,948,404)
Net result 15,927,403 18,596,644
Other comprehensive income
23 (1,016,555) (6,987,920)
Total other comprehensive income (1,016,555) (6,987,920)
Total comprehensive income for the period 14,910,848 11,608,724
The above statement should be read in conjunction with the accompanying notes and Summary of Significant Accounting Policies.
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GRC004 Gympie Regional Council Annual Report 2011-2012
GYMPIE REGIONAL COUNCIL
Statement of Financial Position
As at 30 June 2012
2012 2011
Note $ $
Current Assets
Cash assets and cash equivalents 14 83,902,216 77,276,186
Trade and other receivables 15 (a) 12,012,337 15,232,426
Inventories 16 1,861,763 2,037,138
97,776,316 94,545,750
Non-current Assets
Trade and other receivables 15 (b) 31,732 44,550
Property, plant and equipment 18 (a) 918,102,936 906,247,434
918,134,668 906,291,984
TOTAL ASSETS 1,015,910,984 1,000,837,734
Current Liabilities
Trade and other payables 19 9,153,607 8,267,757
Provisions 20 4,791,350 4,016,210
Borrowings 21 1,037,463 970,356
Other 22 280,677 235,793
15,263,097 13,490,116
Non-current Liabilities
Trade and other payables 19 925,446 1,429,931
Provisions 20 1,088,144 1,157,965
Borrowings 21 25,224,056 26,260,329
27,237,646 28,848,225
TOTAL LIABILITIES 42,500,743 42,338,341
NET COMMUNITY ASSETS 973,410,241 958,499,393
Community Equity
Asset revaluation surplus 23 309,078,492 310,095,047
Retained surplus (deficiency) 24 584,542,405 570,346,142
Reserves 25 79,789,344 78,058,204
TOTAL COMMUNITY EQUITY 973,410,241 958,499,393
The above statement should be read in conjunction with the accompanying notes and Summary of Significant Accounting Policies.
82
GRC004 Gympie Regional Council Annual Report 2011-2012
GYMPIE REGIO
NAL COUNCIL
Statement of Changes in Equity
Fo
r th
e y
ear
end
ed 3
0 J
un
e 2
01
2
To
tal
Ret
ain
ed s
urp
lus
Res
erv
es
Ass
et r
eval
uat
ion
(def
icit
)su
rplu
s
No
teNote 24
Note 25
Note 23
20
12
20
11
20
12
20
11
20
12
20
11
20
12
20
11
$$
$$
$$
$$
Bal
ance
at
beg
inn
ing
of
per
iod
95
8,4
99
,39
3
94
6,8
90
,66
9
57
0,3
46
,14
2
55
0,9
08
,89
5
78
,05
8,2
04
78
,89
8,8
07
31
0,0
95
,04
7
31
7,0
82
,96
7
Net
res
ult
15
,92
7,4
03
18
,59
6,6
44
15
,92
7,4
03
18
,59
6,6
44
-
-
-
-
Oth
er c
om
pre
hen
siv
e in
com
e fo
r th
e p
erio
d
Rev
alu
atio
ns:
Pro
per
ty,
pla
nt
& e
qu
ipm
ent
18
(9,9
76
,14
8)
(6,9
52
,01
7)
-
-
-
-
(9,9
76
,14
8)
(6
,95
2,0
17
)
Imp
airm
ents
:
Pro
per
ty,
pla
nt
& e
qu
ipm
ent
18
-
(35
,90
3)
-
-
-
-
-
(35
,90
3)
Total comprehensive income for period
5,9
51
,25
5
11
,60
8,7
24
15
,92
7,4
03
18
,59
6,6
44
-
-
(9,9
76
,14
8)
(6
,98
7,9
20
)
Gai
n a
risi
ng
fro
m a
sset
s n
ot
pre
vio
usl
y r
eco
gn
ised
32
8,9
59
,59
3
8,9
59
,59
3
-
Tra
nsf
ers
(to
) fr
om
ret
ain
ed e
arn
ing
s
and
rec
urr
ent
rese
rves
24
-
-
(2,6
68
,64
1)
-
2,6
68
,64
1
-
-
-
Tra
nsf
ers
(to
) fr
om
ret
ain
ed e
arn
ing
s
and
cap
ital
res
erv
es2
4-
-
9
37
,50
1
84
0,6
03
(9
37
,50
1)
(84
0,6
03
)
-
-
-
-
-
-
-
-
-
-
Bal
ance
at
end
of
per
iod
97
3,4
10
,24
1
95
8,4
99
,39
3
58
4,5
42
,40
5
57
0,3
46
,14
2
79
,78
9,3
44
78
,05
8,2
04
30
9,0
78
,49
2
31
0,0
95
,04
7
The above statement should be read in conjunction with the accompanying notes and Summary of Significant Accounting Policies.
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GRC004 Gympie Regional Council Annual Report 2011-2012
GYMPIE REGIONAL COUNCIL
Statement of Cash Flows
For the year ended 30 June 2012
2012 2011
Note $ $
Cash flows from operating activities :
Receipts
Receipts from customers 97,631,752 74,217,711
Interest received 5,297,213 5,257,102
Payments
Payments to suppliers (78,464,495) (69,895,400)
Interest expense (1,728,655) (1,781,825)
Net cash inflow (outflow) from operating activities 31 22,735,815 7,797,588
Cash flows from investing activities:
State Government subsidies & grants 12,653,986 10,123,450
Capital contributions 2,921,082 4,559,264
Payments for property, plant and equipment (32,685,507) (30,100,842)
Proceeds from sale of property plant and equipment 6 1,957,002 1,221,239
Net movement in loans to community organisations 12,818 4,739
Net cash inflow (outflow) from investing activities (15,140,619) (14,192,150)
Cash flows from financing activities:
Repayment of borrowings 21 (969,166) (1,178,984)
Net cash inflow (outflow) from financing activities (969,166) (1,178,984)
Net increase (decrease) in cash and cash equivalents held 6,626,030 (7,573,546)
Cash and cash equivalents at beginning of the financial year 77,276,186 84,849,732
Cash and cash equivalents at end of the financial year 14 83,902,216 77,276,186
The above statement should be read in conjunction with the accompanying notes and Summary of Significant Accounting Policies.
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GYMPIE REGIONAL COUNCIL
Notes to the Financial StatementsFor the year ended 30 June 2012
1 Significant accounting policies
1. 1 Basis of preparation
These general purpose financial statements are for the period 1 July 2011 to 30 June 2012 and have been
prepared in compliance with the requirements of the Local Government Act 2009 and the Local
Government (Finance, Plans and Reporting) Regulation 2010. Consequently, these financial statements
have been prepared in accordance with all Australian Accounting Standards, Australian Accounting
Interpretations and other authoritative pronouncements issued by the Australian Accounting Standards
Board.
These financial statements have been prepared under the historical cost convention except for the
revaluation of certain non-current assets.
1. 2 Statement of compliance
These general purpose financial statements comply with all accounting standards and interpretations
issued by the Australian Accounting Standards Board (AASB) that are relevant to Council's operations
and effective for the current reporting period. Because the Council is a not-for-profit entity and the
Australian Accounting Standards include requirements for not-for-profit entities which are inconsistent
with International Financial Reporting Standards (IFRS), to the extent these inconsistencies are applied,
these financial statements do not comply with IFRS. The main impacts are the offsetting of revaluation
and impairment gains and losses within a class of assets, and the timing of the recognition of non-
reciprocal grant revenue.
1. 3 Constitution
The Gympie Regional Council is constituted under the Queensland Local Government Act 2009 and is
domiciled in Australia.
1. 4 Date of authorisation
The financial statements are authorised for issue on the date it was submitted to the Auditors for final
signature. This is the date the management certificate is signed.
1. 5 Currency
The Council uses the Australian dollar as its functional currency and its presentation currency.
1. 6 Adoption of new and revised Accounting Standards
In the current year, Council adopted all of the new and revised Standards and Interpretations issued by
the Australian Accounting Standards Board (AASB) that are relevant to its operations and effective for
the current reporting period. The adoption of the new and revised Standards and Interpretations has not
resulted in any material changes to Council's accounting policies.
At the date of authorisation of the financial statements, the Standards and Interpretations
listed below were in issue but not yet effective.
Effective for annual
report periods
beginning on are
after:
AASB 9 Financial Instruments (December 2009) 1 January 2013
AASB 10 Consolidated Financial Statements 1 January 2013
AASB 11 Joint Arrangements 1 January 2013
AASB 12 Disclosure of interests in other entities 1 January 2013
AASB 13 Fair Value Measurement 1 January 2013
AASB 119 Employee benefits (completely replaces existing standard) 1 January 2013
AASB 127 Separate Financial Statements (replaces the existing standard together with AASB 10) 1 January 2013
AASB 128 Investments in Associates and Joint Ventures (replaces the existing standard) 1 January 2013
AASB 1053 Application of Tiers of Australian Accounting Standards 1 July 2013
2009-11 Amendments to Australian Accounting Standards arising from AASB 9 (December 2009) 1 January 2013
AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure
Requirements
1 July 2013
AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) 1 January 2013
AASB 2010-8 Amendments to Australian Accounting Standards – Deferred Tax: Recovery of Underlying
Assets
1 January 2012
AASB 2010-10 Further Amendments to Australian Accounting Standards – Removal of Fixed Dates for
First-time Adopters
1 January 2013
AASB 2011-2 Amendments to Australian Accounting Standards arising from the Trans-Tasman
Convergence Project – Reduced Disclosure Requirements
1 July 2013
AASB 2011-3 Amendments to Australian Accounting Standards – Orderly Adoption of Changes to the
ABS GFS Manual and Related Amendments
1 July 2012
AASB 2011-4 Amendments to Australian Accounting Standards to Remove Individual Key Management
Personnel Disclosure Requirements
1 July 2013
AASB 2011-6 Amendments to Australian Accounting Standards – Extending Relief from Consolidation,
the Equity Method and Proportionate Consolidation – Reduced Disclosure Requirements
1 July 2013
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GRC004 Gympie Regional Council Annual Report 2011-2012
GYMPIE REGIONAL COUNCIL
Notes to the Financial StatementsFor the year ended 30 June 2012
AASB 2011-7 Amendments to Australian Accounting Standards arising from the Consolidation and Joint
Arrangements Standards
1 January 2013
AASB 2011-8 Amendments to Australian Accounting Standards arising from AASB 13 1 January 2013
AASB 2011-9 Amendments to Australian Accounting Standards – Presentation of Items of Other
Comprehensive Income
1 July 2012
AASB 2011-10 Amendments to Australian Accounting Standards arising from AASB 119 (September
2011)
1 January 2013
AASB 2011-11 Amendments to AASB 119 (September 2011) arising from Reduced Disclosure
Requirements
1 July 2013
AASB 2011-12 Amendments to Australian Accounting Standards arising from Interpretation 20 (AASB 1) 1 January 2013
AASB 2011-13 Amendments to Australian Accounting Standard - Improvements to AASB 1049 1 July 2012
Interpretation 20 Stripping Costs in the Production Phase of a Surface Mine 1 January 2013
AASB 9, which replaces AASB 139 Financial Instruments: Recognition and Measurement, is effective
for reporting periods beginning on or after 1 January 2013 and must be applied retrospectively. The main
impact of AASB 9 is to change the requirements for the classification, measurement and disclosures
associated with financial assets. Under the new requirements the four current categories of financial
assets stipulated in AASB 139 will be replaced with two measurement categories: fair value and
amortised cost and financial assets will only be able to be measured at amortised cost where very
specific conditions are met.
As a result, Council will be required to measure its financial assets at fair value.
Consolidation Standards
The AASB issued a suite of six related accounting standards which are effective for annual reporting
periods beginning on or after 1 January 2013. These standards:
· AASB 11 Joint Arrangements
· AASB 12 Disclosure of Interests in Other Entities
· AASB 127 Separate Financial Statements
· AASB 128 Investments in Associates and Joint Ventures
· AASB 2011-7 Amendments to Australian Accounting Standards arising from the Consolidation
and Joint Arrangements Standards.
aim to improve the accounting requirements for consolidated financial statements, joint arrangements
and off balance sheet vehicles. The AASB is still considering whether these standards need to be
modified for application by not-for-profit entities. Consequently, not-for-profit entities are not currently
permitted to apply these standards prior to the mandatory application date. As council is a not-for-profit
entity, no assessment has been made of the potential impact. An assessment of the impact will be made
when the not-for-profit requirements are finalised.
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GRC004 Gympie Regional Council Annual Report 2011-2012
GYMPIE REGIONAL COUNCIL
Notes to the Financial StatementsFor the year ended 30 June 2012
AASB 13 Fair Value Measurement (AASB 13)
AASB 13 applies to reporting periods beginning on or after 1 January 2013. The standard sets out a new
definition of "fair value", as well as new principles to be applied when determining the fair value of
assets and liabilities. The new requirements will apply to all of the Council's assets and liabilities
(excluding leases) that are measured and/or disclosed at fair value or another measurement based on fair
value. The potential impacts of AASB 13 relate to the fair value measurement methodologies used, and
financial statement disclosures made in respect of, such assets and liabilities.
The Gympie Regional Council has commenced reviewing its fair value methodologies (including
instructions to valuers, data used and assumptions made) for all items of property, plant and equipment
measured at fair value to determine whether those methodologies comply with AASB 13.
To the extent that the methodologies don't comply, changes will be necessary. While the Council is yet
to complete this review, no significant changes are anticipated, based on the fair value methodologies
presently used. Therefore, and at this stage, no consequential material impacts are expected for the
Gympie Regional Council's property, plant and equipment in 2013-14.
AASB 13 will require an increased amount of information to be disclosed in relation to fair value
measurements for both assets and liabilities. To the extent that any fair value measurement for an asset
or liability uses data that is not "observable" outside the Council, the amount of information to be
disclosed will be relatively greater.
Amendments to AASB 101 Presentation of Financial Statements
The AASB 101 Amendments require council to group items presented in other comprehensive income
into those that, in accordance with other standards: (a) will not be reclassified subsequently to profit or
loss and (b) will be reclassified subsequently to profit or loss when specific conditions are met. It is
applicable for annual periods beginning on or after 1 July 2012. The Council’s management expects this
will change the current presentation of items in other comprehensive income; however, it will not affect
the measurement or recognition of such items.
Amendments to AASB 119 Employee Benefits
A revised version of AASB 119 Employee Benefits applies from reporting periods beginning on or after
1 January 2013. The revised AASB 119 is generally to be applied retrospectively.
The revised standard includes changed criteria for accounting for employee benefits as "short-term
employee benefits".
Had the Gympie Regional Council applied the revised standard this year annual leave currently
classified as a 'short-term benefit' would have been reclassified as a 'long-term benefit'. However, no
reported amounts would have been amended as the Council already discounts the annual leave liability
to present value in respect of amounts not expected to be settled within 12 months (refer Note 1.19).
The concept of "termination benefits" is clarified and the recognition criteria for liabilities for
terminations benefits will be different. If termination benefits meet the timeframe criterion for "short-
term employee benefits", they will be measured according to the AASB 119 requirements for "short-term
employee benefits". Otherwise, termination benefits will need to be measured according to the AASB
119 requirements for "other long-term employee benefits". Under the revised standard, the recognition
and measurement of employer obligations for "other long-term employee benefits" will need to be
accounted for according to most of the requirements for defined benefit plans.
The revised AASB 119 also includes changed requirements for the measurement of employer
liabilities/assets arising from defined benefit plans, and the measurement and presentation of changes in
such liabilities/assets.
Gympie Regional Council contributes to the Local Government Superannuation Scheme (Qld) as
disclosed in note 29. The revised standard will require Gympie Regional Council to make additional
disclosures regarding the Defined Benefits Fund element of the scheme.
The reported results and position of the council will not change on adoption of the other pronouncements
as they do not result in any changes to the council’s existing accounting policies. Adoption will,
however, result in changes to information currently disclosed in the financial statements. The council
does not intend to adopt any of these pronouncements before their effective dates.
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GRC004 Gympie Regional Council Annual Report 2011-2012
GYMPIE REGIONAL COUNCIL
Notes to the Financial StatementsFor the year ended 30 June 2012
1. 7 Critical accounting judgements and key sources of estimation uncertainty
In the application of Council's accounting policies, management is required to make judgements,
estimates and assumptions about carrying values of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and
other factors that are considered to be relevant. Actual results may differ from these estimates. The
estimates and ongoing assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised and in future periods as relevant.
Judgements, estimates and assumptions that have a potential significant effect are outlined in the
following financial statement notes:
Valuation and depreciation of property, plant and equipment - note 1.16 and note 18 (b)
Impairment of property, plant and equipment - note 1.17 and note 18 (a)
Provisions - note 20
Contingencies - note 28
1. 8 Revenue
Rates, levies, grants and other revenue are recognised as revenue on receipt of funds or earlier upon
unconditional entitlement to the funds.
1. 8 (a) Rates and levies
Where rate monies are received prior to the commencement of the rating/levying period, the amount is
recognised as revenue in the period in which they are received, otherwise rates are recognised at the
commencement of rating period.
1. 8 (b) Grants and subsidies
Grants, subsidies and contributions that are non-reciprocal in nature are recognised as revenue in the
year in which Council obtains control over them. An equivalent amount is transferred from retained
earnings to the relevant reserve until the funds are expended. Unspent non-reciprocal capital grants are
placed in the constrained grants, subsidies and contributions reserve.
Generally, Council spends all recurrent grants in the year received. An exception to this has occurred for
the 2011/12 year. The Council received advance payment of part of the Financial Assistance Grant for
the 2012/13 year. A grants received in advance reserve has been created to preserve this recurrent
funding to be used in the 12/13 year.
Where grants are received that are reciprocal in nature, revenue is recognised as the various performance
obligations under the funding agreement are fulfilled. Council does not currently have any reciprocal
grants.
1. 8 (c) Non-cash contributions
Non-cash contributions with a value in excess of the recognition thresholds, are recognised as revenue
and as non-current assets. Non-cash contributions below the thresholds are recorded as revenue and
expenses.
Physical assets contributed to Council by developers in the form of road works, stormwater, water and
wastewater infrastructure and park equipment are recognised as revenue when the development becomes
"on maintenance" (i.e. the Council obtains control of the assets and becomes liable for any ongoing
maintenance) and there is sufficient data in the form of drawings and plans to determine the approximate
specifications and values of such assets. All non-cash contributions are recognised at the fair value of the
contribution received on the date of acquisition.
1. 8 (d) Cash contributions
Developers also pay infrastructure charges to construct assets such as roads and footpaths and to connect
new property developments to water and sewerage networks in the local government area. These
infrastructure charges are not within the scope of AASB Interpretation 18 because there is no
performance obligation associated with them. Consequently, the infrastructure charges are recognised as
income when received.
88
GRC004 Gympie Regional Council Annual Report 2011-2012
GYMPIE REGIONAL COUNCIL
Notes to the Financial StatementsFor the year ended 30 June 2012
1. 8 (e) Rental income
Rental revenue from investment and other property is recognised as income on a periodic straight line
basis over the lease term. Council has no revenue from investment properties in the reporting period.
1. 8 (f) Interest
Interest received from term deposits is accrued over the term of the investment.
1. 8 (g) Sale of Contract and Recoverable Works
Sale of contract and recoverable works are recognised as revenue when the service is delivered. An
invoice for the amount of works is raised at that time.
1. 8 (h) Fees and Charges
Fees and charges are recognised upon unconditional entitlement to the funds. Generally this is upon
lodgement of the relevant applications or documents, issuing of the infringement notice or when the
service is provided.
1. 9 Financial assets and liabilities
Council recognises a financial asset or a financial liability in its Statement of Financial Position when,
and only when, Council becomes a party to the contractual provisions of the instrument.
Gympie Regional Council has categorised and measured the financial assets and financial liabilities held
at balance date as follows:
Financial assets
Cash and cash equivalents (note 1.10)
Receivables - measured at amortised cost less any impairment (note 1.11)
Financial liabilities
Payables - measured at amortised cost (note 1.18)
Borrowings - measured at amortised cost (note 1.20)
Financial assets and financial liabilities are presented separately from each other and offsetting has not
been applied.
The fair value of financial instruments is determined as follows:
The fair value of cash and cash equivalents and non-interest bearing monetary financial assets and
financial liabilities approximate their carrying amounts and are not disclosed separately.
The fair value of borrowings, as disclosed in note 21 to the financial statements, is determined by
reference to published price quotations in an active market and/or by reference to pricing models and
valuation techniques. It reflects the value of the debt if the Council repaid it in full at balance date.
As it is the intention of the Council to hold its borrowings for their full term, no adjustment provision
is made in these financial statements.
The fair value of trade receivables approximates the amortised cost less any impairment. The fair
value of payables approximates the amortised cost.
Gympie Regional Council does not recognise financial assets or financial liabilities at fair value in the
Statement of Financial Position.
All other disclosures relating to the measurement and financial risk management of financial instruments
are included in note 33.
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Notes to the Financial StatementsFor the year ended 30 June 2012
1. 10 Cash and cash equivalents
Cash and cash equivalents includes cash on hand, all cash and cheques receipted but not banked at the
year end, deposits held at call with financial institutions, other short-term, highly liquid investments with
original maturities of three months or less that are readily convertible to known amounts of cash and
which are subject to an insignificant risk of changes in value, and bank overdrafts.
1. 11 Receivables
Trade receivables are recognised at the amounts due at the time of sale or service delivery i.e. the agreed
purchase price / contract price. Settlement of these amounts is required within 30 days from invoice
date.
The collectability of receivables is assessed periodically and if there is objective evidence that Council
will not be able to collect all amounts due, the carrying amount is reduced for impairment. The loss is
recognised in finance costs. The amount of the impairment is the difference between the asset’s carrying
amount and the present value of the estimated cash flows discounted at the effective interest rate.
All known bad debts were written-off at 30 June. Subsequent recoveries of amounts previously written
off in the same period are recognised as finance costs in the Statement of Comprehensive Income. If an
amount is recovered in a subsequent period it is recognised as revenue.
Because Council is empowered under the provisions of the Local Government Act 2009 to sell an
owner's property to recover outstanding rate debts, Council does not impair any rate receivables.
Loans and advances are recognised in the same way as other receivables. Terms are usually a maximum
of five years with interest charged at negotiated rates. Security is not normally obtained.
1. 12 Inventories
Stores and raw materials held for resale are valued at the lower of cost and net realisable value and
include, where applicable, direct material, direct labour and an appropriate portion of variable and fixed
overheads. Costs are assigned on the basis of weighted average cost.
Inventories held for distribution (internal consumption) are:
• goods to be supplied at no, or nominal, charge, and
• goods to be used for the provision of services at no, or nominal, charge.
Inventory for distribution is valued at cost, adjusted when applicable for any loss of service potential.
Land acquired by Council with the intention of reselling it (with or without further development) is
classified as inventory. This land is valued at the lower of cost or net realisable value. As an inventory
item, this land held for resale is treated as a current asset. Proceeds from the sale of this land will be
recognised as sales revenue on the signing of a valid unconditional contract of sale.
1. 13 Other financial assets
Other financial assets are recognised at cost.
At present Council does not have any other financial assets.
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Notes to the Financial StatementsFor the year ended 30 June 2012
1. 14 Non current assets held for sale
Items of property, plant and equipment are reclassified as non-current assets held for sale when the
carrying amount of these assets will be recovered principally through a sales transaction rather than
continuing use. Non-current assets classified as held for sale are available for immediate sale in their
present condition and management believe the sale is highly probable. Non-current assets held for sale
are measured at the lower of their carrying amount and fair value less cost to sell and are not depreciated.
On the eventual sale of these assets a gain or loss is recognised.
1. 15 Investments
As term investments are available to Council at Council's discretion, all cash investments are classed as
cash equivalents.
1. 16 Property, plant and equipment
Each class of property, plant and equipment is stated at cost or fair value less, where applicable, any
accumulated depreciation and accumulated impairment loss. Items of plant and equipment with a total
value of less than $5,000, and infrastructure assets and buildings with a total value of less than $5,000
are treated as an expense in the year of acquisition. All other items of property, plant and equipment are
capitalised.
The classes of property plant and equipment recognised by the council are reported in note 18 (a).
(a) Acquisition of assets
Acquisitions of assets are initially recorded at cost. Cost is determined as the fair value of the assets
given as consideration plus costs incidental to the acquisition, including freight in, architect's fees and
engineering design fees and all other establishment costs.
Property, plant and equipment received in the form of physical contributions, are recognised as assets
and revenues at fair value by Council valuation where that value exceeds the recognition thresholds for
the respective asset class. Fair value means the amount for which an asset could be exchanged, or a
liability settled, between knowledgeable, willing parties in an arm's length transaction.
(b) Capital and operating expenditure
Wage and materials expenditure incurred for the acquisition or construction of assets are treated as
capital expenditure. Routine operating maintenance, repair costs and minor renewals to maintain the
operational capacity of the non-current asset is expensed as incurred, while expenditure that relates to
replacement of a major component of an asset to maintain its service potential is capitalised.
(c) Valuation
Land and site improvements, buildings, other assets, heavy plant and all infrastructure assets are
measured on the revaluation basis, at fair value, in accordance with AASB 116 Property, Plant &
Equipment.
Non-current physical assets measured at fair value are revalued, where required, so that the carrying
amount of each class of asset does not materially differ from its fair value at the reporting date. This is
achieved by engaging independent, professionally qualified valuers or council engineers to determine the
fair value for each class of property, plant and equipment assets at least once every 3 years. This process
involves the valuer physically sighting a representative sample of Council assets across all asset classes
and making their own assessments of the condition of the assets at the date of inspection.
Interim valuations for periods in between formal valuations by internal experts are performed annually
using the Queensland Treasury, Engineering Construction index on the Roads, Water and Sewerage
classes where there has been a positive or negative cumulative change in the index of greater than 5% as
outlined in policy NCAP 4.3. A desktop valuation is applied to all other classes as provided by the
registered valuer who carried out the last comprehensive valuation.
Any revaluation increment arising on the revaluation of an asset is credited to the appropriate class of
the asset revaluation surplus, except to the extent it reverses a revaluation decrement for the class
previously recognised as an expense. A decrease in the carrying amount on revaluation is charged as an
expense to the extent it exceeds the balance, if any, in the revaluation surplus to that asset class.
On revaluation, accumulated depreciation is restated proportionately with the change in the carrying
amount of the asset and any changes in the estimate of remaining useful life.
Separately identified components of assets are measured on the same basis as the assets to which they
relate.
Details of valuers and methods of valuations are disclosed in Note 18 (b).
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Notes to the Financial StatementsFor the year ended 30 June 2012
(d) Capital work in progress
The cost of property, plant and equipment being constructed by the Council includes the cost of
purchased services, materials, direct labour and an appropriate proportion of labour overheads.
(e) Depreciation
Land is not depreciated as it has an unlimited useful life. Depreciation on other property, plant and
equipment assets is calculated on a straight-line basis so as to write-off the net cost or revalued amount
of each depreciable asset, less its estimated residual value, progressively over its estimated useful life to
the Council. Management believe that the straight-line basis appropriately reflects the pattern of
consumption of all Council assets.
Assets are depreciated from the date of acquisition or, in respect of internally constructed assets, from
the time an asset is completed and commissioned ready for use.
Where assets have separately identifiable components that are subject to regular replacement, these
components are assigned useful lives distinct from the asset to which they relate. Any expenditure that
increases the originally assessed capacity or service potential of an asset is capitalised and the new
depreciable amount is depreciated over the remaining useful life of the asset to the Council.
Major spares purchased specifically for particular assets that are above the asset recognition threshold
are capitalised and depreciated on the same basis as the asset to which they relate.
The depreciable amount of improvements to or on leasehold land is allocated progressively over the
estimated useful lives of the improvements to the Council or the unexpired period of the lease,
whichever is the shorter.
Depreciation methods, estimated useful lives and residual values of property, plant and equipment assets
are reviewed at the end of each reporting period and adjusted where necessary to reflect any changes in
the pattern of consumption, physical wear and tear, technical or commercial obsolescence, or
management intentions. The condition assessments performed as part of the annual valuation process for
assets measured at depreciated current replacement cost are used to estimate the useful lives of these
assets at each reporting date.
Details of the range of estimated useful lives for each class of asset are shown in note 18 (a).
(f) Land under roads
Land under roads acquired before 30 June 2008 is recognised as a non-current asset where the Council
holds title or a financial lease over the asset. The Gympie Regional Council currently does not have any
such land holdings.
Land under the road network within the Council area that has been dedicated and opened for public use
under the Land Act 1994 or the Land Title Act 1994 is not controlled by council but is controlled by the
state pursuant to the relevant legislation. Therefore this land is not recognised in these financial
statements.
1. 17 Impairment of non current assets
Each non-current physical and intangible asset and group of assets is assessed for indicators of
impairment annually. If an indicator of possible impairment exists, the Council determines the asset's
recoverable amount. Any amount by which the asset's carrying amount exceeds the recoverable amount
is recorded as an impairment loss. The recoverable amount of an asset is the higher of its fair value less
costs to sell and its value in use.
An impairment loss is recognised immediately in the Statement of Comprehensive Income, unless the
asset is carried at a revalued amount. When the asset is measured at a revalued amount, the impairment
loss is offset against the asset revaluation surplus of the relevant class to the extent available.
Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the
revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the
carrying amount that would have been determined had no impairment loss been recognised for the asset
in prior years. A reversal of an impairment loss is recognised as income unless the asset is carried at a
revalued amount, in which case the reversal of the impairment loss is treated as a revaluation surplus
increase.
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Notes to the Financial StatementsFor the year ended 30 June 2012
1. 18 Payables
Trade creditors are recognised upon receipt of the goods or services ordered and are measured at the
agreed purchase/contract price net of applicable discounts other than contingent discounts. Amounts
owing are unsecured and are generally settled on 30 day terms.
1. 19 Liabilities - employee benefits
Liabilities are recognised for employee benefits such as wages and salaries, annual leave and long
service leave in respect of services provided by the employees up to the reporting date. Liabilities for
employee benefits are assessed at each reporting date. Where it is expected that the leave will be paid in
the next twelve months the liability is treated as a current liability. Otherwise the liability is treated as
non-current.
(a) Salaries and wages
A liability for salaries and wages is recognised and measured as the amount unpaid at the reporting date
at current pay rates in respect of employees' services up to that date. This liability represents an accrued
expense and is included in note 19 as a payable.
(b) Annual leave
A liability for annual leave is recognised. Amounts expected to be settled within 12 months (the current
portion) are calculated on current wage and salary levels and includes related employee on-costs.
Amounts not expected to be settled within 12 months (the non-current portion) are calculated on
projected future wage and salary levels and related employee on-costs, and are discounted to present
values.
(c) Sick leave
A liability for sick leave is recognised where this entitlement is vested to the employee under their
employment contract. The current portion (based on the expected payment date) is calculated on current
wage and salary levels and includes related employee on-costs. The non current portion is calculated on
projected future wage and salary levels and related employee on-costs, discounted to present values.
This liability represents an accrued expense and is reported in note 19 as a payable.
(d) Superannuation
The superannuation expense for the reporting period is the amount of the contribution the local
government makes to the superannuation plan which provides benefits to its employees.
Details of those arrangements are set out in note 29.
(e) Long service leave
A liability for long service leave is measured as the present value of the estimated future cash outflows to
be made in respect of services provided by employees up to the reporting date. The value of the liability
is calculated using current pay rates and projected future increases in those rates and includes related
employee on-costs. The estimates are adjusted for the probability of the employee remaining in the
Council's employment or other associated employment which would result in the Council being required
to meet the liability. Adjustments are then made to allow for the proportion of the benefit earned to date,
and the result is discounted to present value. The interest rates attaching to Commonwealth Government
guaranteed securities at the reporting date are used to discount the estimated future cash outflows to
their present value.
This liability is reported in note 20 as a provision.
1. 20 Borrowings
Borrowings are initially recognised at fair value plus any directly attributable transaction costs.
Subsequent to initial recognition these liabilities are measured at amortised cost.
In accordance with the Local Government (Finance, Plans and Reporting) Regulation 2010, Council
adopts an annual debt policy that sets out Council's planned borrowings for the next nine years.
Council's current policy is to only borrow for capital projects and for a term no longer than the expected
life of the asset. Council also aims to comply with the Queensland Treasury Corporation's borrowing
guidelines and ensure that sustainability indicators remain within acceptable levels at all times.
All borrowing costs are expensed in the period in which they are incurred. No borrowing costs are
capitalised on qualifying assets.
Borrowings are classified as current liabilities except for the principle amount that is due and payable,
under the contractual terms of the loan agreement, 12 months after the end of the reporting period. This
amount is classified as a non current amount.
Further details are provided in note 21.
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Notes to the Financial StatementsFor the year ended 30 June 2012
1. 21 Asset revaluation surplus
The asset revaluation surplus comprises adjustments relating to changes in value of property, plant and
equipment that do not result from the use of those assets. Net incremental changes in the carrying value
of classes of non-current assets since their initial recognition are accumulated in the asset revaluation
surplus.
Increases and decreases on revaluation are offset within a class of assets.
Where a class of assets is decreased on revaluation, that decrease is offset first against the amount
remaining in the asset revaluation surplus in respect of that class. Any excess is treated as an expense.
When an asset is disposed of, the amount reported in surplus in respect of that asset is retained in the
asset revaluation surplus and not transferred to retained surplus.
1. 22 Retained surplus (deficit)
This represents the amount of Council's net funds not set aside in reserves to meet specific future needs.
1. 23 Reserves held for funding future capital expenditure
These are cash backed reserves and represent funds, from revenue sources, that are accumulated to meet
anticipated future capital asset funding requirements. In each case the amount relates to a perceived
future requirement which is not currently a liability.
Future capital asset sustainability reserve
Where the Council has accumulated unspent cash arising from the funding of depreciation, (i.e. revenues
have been received to fund the write down in the capital assets value through use (depreciation)), but
this cash has not been reinvested in capital assets at the reporting date; the Council restricts the future
use of this cash to capital asset purchases only, to ensure the maintenance of its capital capacity to
deliver future services, (future sustainability). The amounts reported in this reserve at balance date
correspond to the amount of cash (reported within cash and cash equivalents) that is held for this
purpose. Should the asset management plans indicate a shortfall in funding, additional funding can be
transferred from the retained surplus account.The timing of future expenditure from this reserve is based
on the Council's 10 year asset management plans.
Unspent loan cash reserve
The amounts reported in this reserve at balance date correspond to the amount of cash (reported within
cash and cash equivalents) which has been received in respect of approved loan funds from QTC that
have been drawn down but not expended on the specific capital projects. As the funds are expended they
are transferred to the Council's capital account. Refer notes 14 and 25 (a) .
Constrained grants and subsidy contributions reserve
This reserve is credited with all non-reciprocal grants, subsidies and contributions of monetary revenue
received during the reported period and constrained for the purpose of funding non-specific capital
expenditure (eg. Headworks). As the funds are expended on capital assets the equivalent amounts are
transferred from the reserve to the capital account. The closing balance reported at the period end
represents funds not yet expended and must be retained until the obligation is satisfied.
Grants, subsidies and contributions reimbursed reserve
This reserve is credited with grants, subsidies and contributions of monetary revenue received during the
reported period which the council has identified as being a reimbursement of capital funds expended in a
prior period.
Capital Projects reserve
This reserve was created and holds funds to contribute to the future replacement of the Council's assets.
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Notes to the Financial StatementsFor the year ended 30 June 2012
Capital Projects - Waste Management reserve
This reserve was created and holds funds to contribute to the future replacement of the Council's waste
management assets.
Sewerage reserve
This reserve was created to provide funds for future extensions to Council's Sewerage System.
Water reserve
This reserve was created to provide funds for future water reticulation services.
Special Projects reserve
This reserve was created to contribute to future funding of contingent capital works projects that will
arise from time to time.
1. 24 Reserves held for funding future recurrent expenditure:
These are cash backed reserves and represent funds that are accumulated within the Council to meet
anticipated future recurrent or operating expenditure needs. In each case the amount relates to a
perceived future requirement which is not currently a liability.
General Purpose reserve
This reserve was created to meet the unexpected operational costs thoughout the year.
Grants Received in Advance reserve
This reserve was created to preserve Federal Grant monies received in advance. These funds will be
used to fund expenditure in the 2012/13 year.
1. 25 National Competition Policy
The Council has reviewed its activities and has identified 4 activities that are business activities. Details
of these activities can be found in note 34.
1. 26 Rounding and comparatives
The financial statements have been rounded to the nearest $1.
Comparative information has been restated where necessary to be consistent with disclosures in the
current reporting period.
1. 27 Financial Risk Management
The Council minimises its exposure to financial risk in the following ways:
Investments in financial assets are only made where those assets are with a bank or other financial
institution in Australia and are for a period of less than one year. The Council does not invest in
derivatives or other high risk investments. When the Council borrows, it borrows from the Queensland
Treasury Corportation, taking into account any risk. Borrowing by the Council is constrained by the
provisions of the Statutory Bodies Financial Arrangement Act 1982.
Details of financial instruments and the associated risks are shown at note 33.
1. 28 Trust funds held for outside parties
Funds held in the trust account on behalf of outside parties include those funds from the sale of land for
arrears in rates, deposits for the contracted sale of land, security deposits lodged to guarantee
performance and unclaimed monies (e.g. wages) paid into the trust account by the Council. The Council
performs only a custodian role in respect of these monies and because the monies cannot be used for
Council purposes, they are not considered revenue nor brought to account in the financial statements.
For details see note 30.
1. 29 Taxation
Income of local authorities and public authorities is exempt from Commonwealth taxation except for
Fringe Benefits Tax and Goods and Services Tax (‘GST’). The net amount of GST recoverable from the
ATO or payable to the ATO is shown as an asset or liability respectively.
The Council pays payroll tax to the Queensland Government on certain activities.
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Notes to the financial statements
For the year ended 30 June 2012
2 (a) Components of council functions
The activities relating to the Council's components reported on in Note 2 (a) are as follows :
Corporate Governance
To set and achieve the Council's goals and objectives for the citizens of the Gympie Region by providing direction,
support, co-ordination, sound resource management policy and achieve effective and efficient management of
Council's assets and resources.
Engineering
To provide well constructed safe efficient infrastructure networks and engineering services that will meet community
needs.
Community Services
To enhance and preserve the lifestyle of all the Gympie Region's residents and visitors by providing services and
facilities for recreation, leisure, sport and cultural enrichment and preserving the entire Region's heritage.
To provide and preserve a safe and attractive natural and built environment by preservation, protection, maintenance
and development of the Region's open spaces and foreshores in accordance with community needs. To provide
opportunities for the Region's residents and visitors to access information that will enhance quality of life and
facilitate life-long learning.
Planning and Development
To provide a planning framework that stimulates and co-ordinates investments in the Region while respecting the
environmental and community values and infrastructure needs and the enhancement of lifestyles of residents.
Water Program
To meet the community needs for potable water by the efficient purchase, treatment, storage and distribution of water
to consumers.
Sewerage Program
To protect public health, safety and the environment by the provision of an efficient system for safe collection,
transportation, treatment and disposal of sewage waste.
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Notes to the financial statements
For the year ended 30 June 2012
2 Analysis of results by function
(b) Revenue, expenses and assets have been attributed to the following functions :
Functions Income Total Total Net Assets
Grants Other income expenses result
for period
2012 2012 2012 2012 2012 2012
$ $ $ $ $ $
Corporate Governance 5,332,787 32,201,374 37,534,161 9,521,066 28,013,095 142,932,140
Engineering 20,701,495 13,170,017 33,871,512 41,617,526 (7,746,014) 573,000,507
Community Services 1,451,911 12,068,288 13,520,199 20,784,020 (7,263,821) 115,088,177
Planning and Development 10,000 1,114,843 1,124,843 3,868,801 (2,743,958) 59,152
Water Program - 8,784,007 8,784,007 6,756,846 2,027,161 77,420,761
Sewerage Program 5,352,581 9,574,586 14,927,167 11,286,227 3,640,940 107,410,247
Total 32,848,774 76,913,115 109,761,889 93,834,486 15,927,403 1,015,910,984
Prior Year
Functions Income Total Total Net Assets
Grants Other income expenses result
for period
2011 2011 2011 2011 2011 2011
$ $ $ $ $ $
Corporate Governance 5,273,997 30,630,124 35,904,121 6,104,600 29,799,521 144,137,064
Engineering 8,523,100 19,898,938 28,422,038 40,062,224 (11,640,186) 559,680,247
Community Services 1,733,030 10,750,184 12,483,214 18,409,897 (5,926,683) 115,879,182
Planning and Development - 1,625,346 1,625,346 3,906,973 (2,281,627) 246,586
Water Program 531,092 8,740,851 9,271,943 6,279,796 2,992,147 76,247,500
Sewerage Program 3,337,966 10,500,420 13,838,386 8,184,914 5,653,472 104,647,155
Total 19,399,185 82,145,863 101,545,048 82,948,404 18,596,644 1,000,837,734
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Notes to the financial statements
For the year ended 30 June 2012
2012 2011
Note $ $
3 Revenue analysis
(a) Rates and levies 1.8(a)
General rates 29,012,361 27,156,018
Separate rates 4,456,198 4,254,614
Environment/Rural Fire Brigade/Waste Levy 1,053,337 904,058
Water 7,320,765 6,716,408
Water consumption, rental and sundries 745,892 761,066
Sewerage 8,239,808 7,701,440
Garbage charges 7,087,864 6,383,734
Rates and utility charge revenue 57,916,225 53,877,338
Less: Discounts (2,162,055) (2,063,170)
Less: Pensioner remissions (506,335) (496,671)
Net rates and utility charges 55,247,835 51,317,497
(b) Statutory fees and charges
Other statutory fees 1,583,475 2,106,816
User fees and charges 1,435,917 1,526,088
3,019,392 3,632,904
(c) Interest received
Investments 4,560,274 4,934,637
Over due rates and utility charges 577,227 439,664
5,137,501 5,374,301
(d) Sales of contract and recoverable works
Revenue 8,468,689 9,532,969
8,468,689 9,532,969
The amount recognised as revenue from contract works during the period is the
amount receivable in respect of invoices issued during the period.
There are no contracts in progress at the period end.
The contract work carried out is not subject to retentions.
(e) Other recurrent income
Other income 143,917 416,641
143,917 416,641
4 Grants, subsidies, contributions and donations 1.8(b)
(i) Recurrent - grants, subsidies, contributions
and donations are analysed as follows:
General purpose grants 7,004,179 6,957,385
State Government subsidies & grants 13,190,609 2,318,350
Donations 50,227 107,436
Contributions 5,373 11,530
Total recurrent revenue 20,250,388 9,394,701
Part of the 2013 Financial Assistance Grant for the amount of $2,879,386 was paid
to Council in June 2012.
(ii) Capital - grants, subsidies, and contributions
are analysed as follows:
(a) Monetary revenue designated for capital funding purposes:
State Government subsidies & grants 12,653,986 10,123,450
Contributions 2,921,082 4,559,264
15,575,068 14,682,714
(b) Non-monetary revenue received is analysed as follows: 1.8(c)
Developer assets contributed by developers at fair value 1,321,354 7,193,321
1,321,354 7,193,321
Total capital revenue 16,896,422 21,876,035
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Notes to the financial statements
For the year ended 30 June 2012
2012 2011
Note $ $
(iii) Conditions over contributions
Non-reciprocal grants and contributions which were recognised as revenues during
the reporting period and which were obtained on the condition that they be
expended in a general specified manner (eg.headworks) by the contributor but had
not been expended at the reporting date:
Grants for infrastructure 3,546,576 4,785,437
Contributions for infrastructure 2,921,082 4,545,987
6,467,658 9,331,424
Non-reciprocal grants and contributions which were recognised as revenues during a
previous reporting period and were expended during the current reporting period.
Grants for infrastructure 4,749,437 4,695,100
Contributions for infrastructure 5,715,459 5,084,562
10,464,896 9,779,662
5 Capital income
Gain on the sale of capital assets 6 597,745 -
597,745 -
6 Gain (loss) on the disposal of capital assets
(a) Proceeds from the sale of plant and equipment 1,057,060 895,143
Less: Book value of plant and equipment sold (959,420) (769,138)
97,640 126,005
(b) Proceeds from the sale of land and buildings 899,942 326,096
Less: Book value of land and buildings sold (399,837) (480,000)
500,105 (153,904)
Total gain (loss) on the disposal of capital assets 5 & 11 597,745 (27,899)
7 Employee benefits
Total staff wages and salaries 22,541,464 21,812,334
Councillors' remuneration 764,477 759,594
Annual, sick and long service leave entitlements 5,174,427 4,856,509
Superannuation 29 3,184,056 2,967,099
31,664,424 30,395,536
Other employee related expenses 1,473,312 1,239,405
33,137,736 31,634,941
Less : Capitalised employee expenses (3,590,214) (3,318,203)
29,547,522 28,316,738
Councillor remuneration represents salary, and other allowances paid in respect of
carrying out their duties.
Total Council employees at June 2012: 2012 2011
Elected members 9 9
Administration staff 247 249
Depot and outdoors staff 221 225
Total full time equivalent employees 477 483
8 Materials and services
Audit of annual financial statements by the Auditor-General of Queensland 126,795 117,085
Other services provided by auditor 12,660 -
Donations paid 324,560 344,367
Legal fees 580,457 340,118
Other material and services 41,713,674 35,283,352
42,758,146 36,084,922
9 Finance costs
Finance costs charged by the Queensland Treasury Corporation 1,728,655 1,781,825
Bank charges 37,293 21,980
Impairment of receivables and bad debts written off (12,677) 24,595
1,753,271 1,828,400
99
GRC004 Gympie Regional Council Annual Report 2011-2012
GYMPIE REGIONAL COUNCIL
Notes to the financial statements
For the year ended 30 June 2012
2012 2011
Note $ $
10 Depreciation 1.16(e)
Depreciation of non-current assets
Land and Site Improvements 421,372 408,879
Buildings 722,062 731,689
Plant and equipment 1,779,834 1,948,187
Road, bridge and drainage 4,980,478 4,909,552
Water 1,872,795 1,798,802
Sewerage 2,577,930 1,704,773
Other Infrastructure 167,938 168,781
Other Assets 86,809 85,624
12,609,218 11,756,287
11 Capital expenses
Loss on the sale of capital assets 6 - 27,899
Loss on write-off of capital assets 12 7,166,329 4,934,158
Total capital expenses 7,166,329 4,962,057
12 Loss on write-off of capital assets are as follows:
Land and Site Improvements - 2,515
Buildings 2,084,606 350,740
Plant and equipment - 2,578
Road, bridge and drainage 1,460,851 2,889,090
Water 155,673 109,549
Sewerage 3,465,199 1,558,073
Other Infrastructure - 5,930
Other Assets - 15,683
11 7,166,329 4,934,158
13 Loss on impairments
Loss on impairment of property plant and equipment 18 (a)
Buildings - 35,903
Flood damage to some buildings restricted their use and market value at the
reporting date.
Total impairment losses - 35,903
Less impairment losses offset against the asset revaluation surplus - (35,903)
Impairment losses treated as an expense - -
14 Cash assets and cash equivalents 1.10
Cash in operating bank account 7,187,221 2,710,541
Cash in other banks and on hand 6,110 6,760
Investments with approved deposit taking institutions at variable interest rates 8,000,000 11,000,000
Deposits and investments held with QTC at variable interest rate 68,708,885 63,558,885
Balance per statement of cash flows 83,902,216 77,276,186
Externally imposed expenditure restrictions at the reporting date
relate to the following cash assets:
Unspent loan monies 25 (a)(ii) 3,420,012 4,571,852
Unspent government grants and subsidies 25 (a)(iii) 3,582,573 4,785,437
Unspent developer contributions 25 (a)(iii) 11,502,330 14,296,707
Total unspent restricted cash for capital projects 18,504,915 23,653,996
Cash and deposits at call are held in the Commonwealth Bank in a normal business
cheque account and by investment with various Banks and Building Societies.
100
GRC004 Gympie Regional Council Annual Report 2011-2012
GYMPIE REGIONAL COUNCIL
Notes to the financial statements
For the year ended 30 June 2012
2012 2011
Note $ $
15 Trade and other receivables 1.11
(a) Current
Rateable revenue and utility charges 6,643,932 4,808,705
Accrued interest 343,008 502,720
GST recoverable 470,816 811,470
Other debtors 3,809,100 8,737,157
Less: Impairment provision - (12,519)
11,266,856 14,847,533
Prepayments 732,535 371,947
Loans and advances to community organisations 12,946 12,946
12,012,337 15,232,426
(b) Non-current
Loans and advances to community organisations 31,732 44,550
31,732 44,550
Interest is charged on outstanding rates at a rate of 11% per annum.
No interest is charged on other debtors. There is no concentration of credit risk for
rates and utility charges, fees and other debtors receivable.
All loans and advances relate to loans made to various community bodies. These
loans arise from time to time and are subject to negotiated interest rates. The credit
risk on these loans is considered low.
Movement in accumulated impairment losses (trade and other receivables)
is as follows:
Opening balance 12,519 25,176
Impairment adjustment in period (12,519) (12,657)
Closing balance - 12,519
16 Inventories 1.12
Current
Inventories for internal use:
Stores and materials 1,800,563 1,975,938
1,800,563 1,975,938
Valued at cost, adjusted when applicable for any loss of
service potential.
Land purchased for development and sale 17 61,200 61,200
1,861,763 2,037,138
17 Land purchased for development and sale 1.14
Balance at the beginning of financial year 61,200 61,200
Balance at end of the financial year 61,200 61,200
Land purchased for development and sale is valued at the lower of cost and net
realisable value.
101
GRC004 Gympie Regional Council Annual Report 2011-2012
GYMPIE REGIO
NAL COUNCIL
Notes to the financial statements
UN
AU
DIT
ED
Fo
r th
e y
ear
end
ed 3
0 J
un
e 2
01
2
18 (a) Property, plant and equipment
Bas
is o
f m
easu
rem
ent
Val
uat
ion
Val
uat
ion
Co
stV
alu
atio
nV
alu
atio
nV
alu
atio
nV
alu
atio
nV
alu
atio
nV
alu
atio
nC
ost
20
12
20
12
20
12
20
12
20
12
20
12
20
12
20
12
20
12
20
12
20
12
Asset Values
$$
$$
$$
$$
$$
$
Op
enin
g g
ross
val
ue
95
,20
9,3
14
1
00
,59
8,6
63
19
,51
9,3
63
-
62
6,9
14
,98
3
1
16
,34
8,1
76
12
0,4
53
,06
6
7
,14
3,5
87
3,8
98
,58
9
6
6,2
74
,37
9
1,1
56
,36
0,1
20
Ad
dit
ion
s at
co
st-
-
-
-
-
-
-
-
-
32
,68
5,5
07
3
2,6
85
,50
7
Co
ntr
ibu
ted
ass
ets
at v
alu
atio
n-
36
,00
0
-
-
7
49
,06
3
17
9,2
79
3
57
,01
2
-
-
1,3
21
,35
4
Inte
rnal
tra
nsf
ers
fro
m w
ork
in
pro
gre
ss1
,65
1,7
16
2,9
09
,81
5
3
,62
5,5
46
-
2
1,7
69
,47
6
7,0
22
,87
7
3
1,2
66
,71
5
70
4,0
50
5
13
,38
3
(69
,46
3,5
78
)
-
Dis
po
sals
(3
99
,83
7)
-
(1
,70
6,7
82
)
-
-
-
-
-
-
(2,1
06
,61
9)
Wri
te-o
ffs
-
(2
,08
4,6
06
)
-
-
(1,7
77
,44
4)
(3
20
,68
3)
(11
,59
5,6
19
)
-
(1,3
69
,12
5)
-
(1
7,1
47
,47
7)
Rev
alu
atio
n a
dju
stm
ent
to t
he
AR
S*
(25
,29
8,7
20
)
4
,16
2,9
47
-
1
0,5
75
,76
2
10
,35
5,8
53
2
26
,11
1
35
,58
6
1
73
,66
4
-
2
31
,20
3
Inte
rnal
tra
nsf
ers
bet
wee
n a
sset
cla
sses
-
-
(15
,06
3,6
32
)
1
5,0
63
,63
2
(26
5,9
54
)
-
-
2
65
,95
4
-
-
Clo
sin
g g
ross
val
ue
71
,16
2,4
73
1
05
,62
2,8
19
6,3
74
,49
5
2
5,6
39
,39
4
65
7,7
45
,97
7
1
23
,45
5,7
60
14
0,5
16
,76
0
8
,28
7,2
55
3,0
42
,84
7
2
9,4
96
,30
8
1,1
71
,34
4,0
88
Accumulated depreciation and impairment
Op
enin
g b
alan
ce3
,53
0,9
84
11
,63
0,0
22
5
,47
9,5
42
-
1
27
,65
1,5
47
53
,54
4,3
32
4
3,9
62
,93
8
1,4
97
,87
9
2
,81
5,4
42
25
0,1
12
,68
6
Dep
reci
atio
n p
rov
ided
in
per
iod
42
1,3
72
7
22
,06
2
1,7
79
,83
4
-
4,9
80
,47
8
1
,87
2,7
95
2,5
77
,93
0
1
67
,93
8
86
,80
9
1
2,6
09
,21
8
Dep
reci
atio
n o
n d
isp
osa
ls-
-
(7
47
,36
2)
-
-
-
-
-
-
(74
7,3
62
)
Dep
reci
atio
n o
n w
rite
-off
s-
-
-
-
(3
16
,59
3)
(16
5,0
10
)
(8
,13
0,4
20
)
-
(1
,36
9,1
25
)
(9,9
81
,14
8)
Rev
alu
atio
n a
dju
stm
ent
to t
he
AR
S*
(2,6
59
,22
1)
(2
51
,27
2)
-
9
,89
2,2
03
(5,7
11
,88
7)
3
4,7
15
26
6
(57
,04
6)
-
1
,24
7,7
58
Inte
rnal
tra
nsf
ers
to o
ther
ass
et c
lass
es-
-
(3
,98
1,1
39
)
3,9
81
,13
9
-
-
-
-
-
-
Clo
sin
g a
ccu
mu
late
d d
epre
ciat
ion
and
im
pai
rmen
t b
alan
ce1
,29
3,1
35
12
,10
0,8
12
2
,53
0,8
75
13
,87
3,3
42
1
26
,60
3,5
45
55
,28
6,8
32
3
8,4
10
,71
4
1,6
08
,77
1
1
,53
3,1
26
25
3,2
41
,15
2
Net
val
ue
at 3
0 J
un
e 2
01
26
9,8
69
,33
8
93
,52
2,0
07
3
,84
3,6
20
11
,76
6,0
52
5
31
,14
2,4
32
68
,16
8,9
28
1
02
,10
6,0
46
6,6
78
,48
4
1
,50
9,7
21
29
,49
6,3
08
9
18
,10
2,9
36
Ran
ge
of
esti
mat
ed u
sefu
l li
fe i
n y
ears
Imp
's:
15
- 1
50
15
- 1
50
1 -
15
6 -
15
20
- 1
00
15
- 1
50
15
- 8
08
- 1
00
2 -
10
0
Ro
ad,
bri
dg
e an
d
dra
inag
e
Lan
d a
nd
Sit
e
Imp
rov
emen
tsB
uil
din
gs
Pla
nt
and
eq
uip
men
tH
eav
y p
lan
tW
ork
s in
pro
gre
ssT
ota
lW
ater
Sew
erag
eO
ther
In
fras
tru
ctu
reO
ther
Ass
ets
102
GRC004 Gympie Regional Council Annual Report 2011-2012
GYMPIE REGIO
NAL COUNCIL
Notes to the financial statements
Fo
r th
e y
ear
end
ed 3
0 J
un
e 2
01
2
18 (a) Property, plant and equipment - prior year
Bas
is o
f m
easu
rem
ent
Val
uat
ion
Val
uat
ion
Co
stV
alu
atio
nV
alu
atio
nV
alu
atio
nV
alu
atio
nV
alu
atio
nV
alu
atio
nC
ost
20
11
20
11
20
11
20
11
20
11
20
11
20
11
20
11
20
11
20
11
20
11
Asset Values
$$
$$
$$
$$
$$
$
Op
enin
g g
ross
val
ue
94
,61
9,4
88
9
9,4
90
,36
4
17
,97
6,4
12
-
62
0,4
85
,07
4
1
15
,80
6,7
78
10
2,9
99
,77
5
6
,49
8,5
12
3,8
06
,66
6
7
0,0
67
,16
3
1,1
31
,75
0,2
32
Ad
dit
ion
s at
co
st-
-
-
-
-
-
-
-
-
30
,10
0,8
42
3
0,1
00
,84
2
Co
ntr
ibu
ted
ass
ets
at v
alu
atio
n-
-
-
-
5
,49
0,8
42
58
3,2
75
1
,11
9,2
04
-
-
7,1
93
,32
1
Inte
rnal
tra
nsf
ers
fro
m w
ork
in
pro
gre
ss1
,07
6,1
26
1,5
10
,15
3
2
,90
2,3
12
-
6
,55
1,1
88
20
0,7
41
2
1,1
20
,91
2
30
6,6
88
2
25
,50
6
(33
,89
3,6
26
)
-
Dis
po
sals
(4
80
,00
0)
-
(1
,35
4,5
54
)
-
-
-
-
-
-
(1,8
34
,55
4)
Wri
te-o
ffs
(6,3
00
)
(40
1,8
54
)
(4
,80
7)
-
(5,4
41
,07
5)
(2
42
,61
8)
(4,7
86
,82
5)
(5
,93
0)
(1
33
,58
3)
-
(11
,02
2,9
92
)
Rev
alu
atio
n a
dju
stm
ent
to t
he
AR
S*
-
-
-
-
(17
1,0
46
)
-
-
3
44
,31
7
-
1
73
,27
1
Clo
sin
g g
ross
val
ue
95
,20
9,3
14
1
00
,59
8,6
63
19
,51
9,3
63
-
62
6,9
14
,98
3
1
16
,34
8,1
76
12
0,4
53
,06
6
7
,14
3,5
87
3,8
98
,58
9
6
6,2
74
,37
9
1,1
56
,36
0,1
20
Accumulated depreciation and impairment
Op
enin
g b
alan
ce3
,12
5,8
90
10
,91
3,5
44
4
,11
9,0
00
-
1
16
,75
9,7
66
51
,87
8,5
99
4
5,4
86
,91
7
2,7
38
,02
4
2
,84
7,7
18
23
7,8
69
,45
8
Dep
reci
atio
n p
rov
ided
in
per
iod
40
8,8
79
7
31
,68
9
1,9
48
,18
7
-
4,9
09
,55
2
1
,79
8,8
02
1,7
04
,77
3
1
68
,78
1
85
,62
4
1
1,7
56
,28
7
Dep
reci
atio
n o
n d
isp
osa
ls-
-
(5
85
,41
6)
-
-
-
-
-
-
(58
5,4
16
)
Dep
reci
atio
n o
n w
rite
-off
s(3
,78
5)
(5
1,1
14
)
(2
,22
9)
-
(2,5
51
,98
5)
(1
33
,06
9)
(3,2
28
,75
2)
-
(11
7,9
00
)
(6
,08
8,8
34
)
Rev
alu
atio
n a
dju
stm
ent
to t
he
AR
S*
-
-
-
-
8,5
34
,21
4
-
-
(1
,40
8,9
26
)
-
7
,12
5,2
88
Imp
airm
ent
adju
stm
ent
to t
he
AR
S*
-
3
5,9
03
-
-
-
-
-
-
-
3
5,9
03
Clo
sin
g a
ccu
mu
late
d d
epre
ciat
ion
-
-
-
-
-
-
-
-
-
and
im
pai
rmen
t b
alan
ce3
,53
0,9
84
11
,63
0,0
22
5
,47
9,5
42
-
1
27
,65
1,5
47
53
,54
4,3
32
4
3,9
62
,93
8
1,4
97
,87
9
2
,81
5,4
42
25
0,1
12
,68
6
Net
val
ue
at 3
0 J
un
e 2
01
19
1,6
78
,33
0
88
,96
8,6
41
1
4,0
39
,82
1
-
4
99
,26
3,4
36
62
,80
3,8
44
7
6,4
90
,12
8
5,6
45
,70
8
1
,08
3,1
47
66
,27
4,3
79
9
06
,24
7,4
34
Ran
ge
of
esti
mat
ed u
sefu
l li
fe i
n y
ears
Imp
's:
5 -
99
15
- 1
50
1 -
15
20
- 1
00
15
- 1
50
15
- 8
08
- 1
00
2 -
10
0N
ot
dep
reci
ated
* A
RS
den
ote
s -
Ass
et R
eval
uat
ion
Su
rplu
s
Lan
d a
nd
Sit
e
Imp
rov
emen
tsB
uil
din
gs
Pla
nt
and
eq
uip
men
tH
eav
y p
lan
tR
oad
, b
rid
ge
and
dra
inag
eW
ater
Wo
rks
in p
rog
ress
To
tal
Sew
erag
eO
ther
In
fras
tru
ctu
reO
ther
Ass
ets
103
GRC004 Gympie Regional Council Annual Report 2011-2012
GYMPIE REGIONAL COUNCIL
Notes to the financial statements
For the year ended 30 June 2012
18 (b) Property, plant and equipment valuations were determined by reference
to the following:
Land and Site Improvements
The fair value of land is measured at current market value as at 30 June 2012 as
independently determined by Australia Pacific Valuers Pty Ltd. Fair value was
derived by reference to the available market evidence. This used the direct
comparison approach to the land valuations and excludes contaminated sites and
zoning in value consideration.
The fair value of site improvements is measured at current market value as at 30
June 2012 was independently determined by Australia Pacific Valuers Pty Ltd. Fair
value was derived by reference to the available market evidence. This used the direct
comparison approach to the land valuations and excludes contaminated sites and
zoning in value consideration.
Physical inspections were completed by the 29th February 2012 and any additions
acquired since that date are recorded at cost.
Buildings
There is no market for Council's Buildings as these are held to provide essential
services to the community. Accordingly, the fair value of all buildings is measured at
written down current replacement cost. The fair value of buildings as at 30 June
2012 was independently determined by Australia Pacific Valuers Pty Ltd using a
"desktop" approach (refer note 1.16). Fair value was derived by reference to various
construction guides, data from the Australian Bureau of Statistics and their own
internal research.
This approach determined that the below index movements:
Building Category Index %
Residential 5%
Commercial 2.5%
Industrial 2.5%
Civic 4%
Amenities 4%
The last physical inspections were completed by Australia Pacific Valuers Pty Ltd in
June 2010.
Condition was assed using the below table:
Phase Points Description
0 Very high level of remaining service potential
1 High level of remaining service potential
2 Adequate level of remaining service potential
3 Adequate level of remaining service potential
but some concerns
4 Very low level of remaining service potential
5 No longer providing an acceptable level of service
(H) High end of the scale
(M) Mid-way to the next phase
Plant and equipment
Other plant and equipment is measured at original cost less accumulated
depreciation.
104
GRC004 Gympie Regional Council Annual Report 2011-2012
GYMPIE REGIONAL COUNCIL
Notes to the financial statements
For the year ended 30 June 2012
Heavy plant
The fair value of heavy plant is measured at current market value as at 30 June 2012
was independently determined by Australia Pacific Valuers Pty Ltd. Fair value was
derived by reference to costing guides and directly contacting manufacturers /
suppliers and market sale prices of heavy plant in similar condition and age.
Physical inspections were completed during February 2012 and any additions
acquired since that date are recorded at cost.
Infrastructure
There is no market for Council's infrastructure assets as these are held to provide
essential services to the community. Accordingly, the fair value of all infrastructure
assets is measured at written down current replacement costs.
Road, bridge and drainage
The fair value of road, bridge and drainage infrastructure as at 30 June 2012 was
determined by management based on the relevant indexation information.
Management has considered the movement in the Queensland Treasury Engineering
Construction index and note that the cumulative movement of 3.5% is under the 5%
materiality threshold and the uplift in the index is not recognised in the financial
statements. Asset conditions are assessed on an ongoing basis.
The valuation of road, bridge and drainage infrastructure assets was performed by
Council Engineers as at 30 June 2010. This valuation reviewed the condition rating,
unit rates, useful lives, residual values and any market conditions that impact their
values. Complex assets are reviewed at a component level. The revaluation process
was controlled by an internal expert. Any additions acquired since that date are
recorded at cost.
During January 2011 and 2012 some of Council's road and drainage network was
damaged by flooding. Any damage still outstanding as at the 30 June 2012 has been
reflected in the current values of these roads and drainage assets and the asset
revaluation surplus adjusted to reflect their condition.
Water and Sewerage
The fair value of water and sewerage infrastructure as at 30 June 2012 was
determined by management based on the relevant indexation information.
Management has considered the movement in the Queensland Treasury Engineering
Construction index and note that the cumulative movement of 3.5% is under the 5%
materiality threshold and the uplift in the index is not recognised in the financial
statements. Asset conditions are assessed on an ongoing basis.
The valuation of water and sewerage infrastructure assets was performed by Council
Engineers as at 30 June 2010. This valuation reviewed the condition rating, unit
rates, useful lives, residual values and any market conditions that impact their
values. Complex assets are reviewed at a component level. The revaluation process
was controlled by an internal expert. Any additions acquired since that date are
recorded at cost.
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Notes to the financial statements
For the year ended 30 June 2012
Other Infrastructure
There is no market for Council's Other Infrastructure as these are held to provide
essential services to the community. Accordingly, the fair value of all other
infrastructure is measured at written down current replacement cost. The fair value
of other infrastructure as at 30 June 2012 was independently determined by
Australia Pacific Valuers Pty Ltd using a "desktop" approach (refer note 1.16). Fair
value was derived by reference to various construction guides, data from the
Australian Bureau of Statistics and their own internal research.
This approach determined that the below index movements:
Building Category Index %
Other Structures 3%
Car Parks and Internal Roads 3%
Storm Water Drainage 3%
Kerb and Channelling 3%
Bridges 3%
Condition was assessed per the condition table in buildings above.
The last physical inspections were completed by Australia Pacific Valuers Pty Ltd in
June 2011.
Other Assets
Other assets were last revalued at their written down current replacement cost as at
21 June 2009 by Rushtons Asset Val Pty Ltd, Valuer. No revaluation was processed
for this class due to the change in indexation considered not to materially affect the
fair value of this class as at 30 June 2012.
Other Assets acquired since that date are recorded at cost.
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Notes to the financial statements
For the year ended 30 June 2012
2012 2011
Note $ $
19 Trade and other payables 1.19
Current
Creditors and accruals 2,837,250 3,010,823
Employee related accruals 1,564,786 1,349,968
Superannuation defined contributions 116,508 107,241
Annual leave 1.19(b) 3,164,421 2,303,148
Sick leave 1,470,642 1,496,577
9,153,607 8,267,757
Non Current
Annual leave 1.19(b) 305,585 936,388
Sick leave 619,861 493,543
925,446 1,429,931
Employee benefit expenses are calculated at current pay levels and adjusted for
inflation and likely future changes in salary level.
The non-current portion of annual leave and long service leave is then discounted to
the present value. Further details on employee entitlements are reported in Note 1.20
20 Provisions
Current
Future election costs 319,923 135,000
Long service leave 1.19(e) 4,471,427 3,881,210
4,791,350 4,016,210
Non-Current
Long service leave 1.19(e) 1,088,144 1,157,965
1,088,144 1,157,965
Details of movements in provisions:
Long service leave
Balance at the beginning of financial year 5,039,175 5,195,832
Amount provided for in the period 593,999 461,751
Amount paid in the period (73,603) (618,408)
Balance at end of the financial year 5,559,571 5,039,175
Future election costs
Opening balance 135,000 110,000
Net movement during the reporting period 184,923 25,000
Balance at end of the financial year 319,923 135,000
Current portion 319,923 135,000
Non-current portion - -
319,923 135,000
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Notes to the financial statements
For the year ended 30 June 2012
2012 2011
Note $ $
21 Borrowings 1.20
(a) Bank overdraft
The council has an approved overdraft facility with the Commonwealth Bank of
Australia of: 200,000 200,000
The unexpired balance (excess) of the facility at the reporting date was: 200,000 200,000
This facility is available in the next reporting period.
(b) Unsecured borrowings
Unsecured borrowings are provided by the Queensland Treasury Corporation.
All borrowings are in $A denominated amounts and carried at amortised cost,
interest being expensed as it accrues. No interest has been capitalised during the
current or comparative reporting period. Expected final repayment dates vary from
15 July 2013 to 19 February 2030.
Principal and interest repayments are made quarterly in arrears.
Details of borrowings at balance date are:
Current
Queensland Treasury Corporation 1,037,463 970,356
Non Current
Queensland Treasury Corporation 25,224,056 26,260,329
Details of movements in borrowings:
Queensland Treasury Corporation
Balance at the beginning of financial year 27,230,685 28,409,669
Principal repayments (969,166) (1,178,984)
Balance at end of the financial year 26,261,519 27,230,685
Classified as :
Current 1,037,463 970,356
Non-current 25,224,056 26,260,329
26,261,519 27,230,685
The loan market value at the reporting date was $29,606,879. This represents the
value of the debt if Council repaid it at that date. As it is the intention of Council
to hold the debt for its term, no provision is required to be made in these
accounts.
No assets have been pledged as security by the council for any liabilities.
Borrowings are all in $A and are underwritten by the Queensland State
Government.
22 Other liabilities
Current
Unearned revenue 280,677 235,793
280,677 235,793
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Notes to the financial statements
For the year ended 30 June 2012
2012 2011
Note $ $
23 (i) Asset revaluation surplus 1.21
Movements in the asset revaluation surplus were as follows:
Balance at the beginning of financial year 310,095,047 317,082,967
(a) Adjustments to property, plant and equipment through revaluations: 18
Land and Site Improvements (22,639,499) -
Buildings 4,414,219 -
Heavy plant 683,559 -
Road, bridge and drainage 7,334,863 (8,705,260)
Other Infrastructure 230,710 1,753,243
(9,976,148) (6,952,017)
(b) Adjustments to property, plant and equipment through impairments:
Buildings - (35,903)
- (35,903)
(c) Gain on assets not previously recognised
Road, bridge and drainage 8,732,877 -
Water 191,396 -
Sewerage 35,320 -
8,959,593 -
Balance at end of the financial year 309,078,492 310,095,047
(ii) Asset revaluation surplus analysis
The closing balance of the asset revaluation surplus is comprised of the
following asset categories:
Land and Site Improvements 30,746,849 53,386,348
Buildings 54,388,085 49,973,866
Heavy plant 683,559 -
Road, bridge and drainage 193,028,196 176,960,456
Water 14,777,061 14,585,665
Sewerage 13,118,802 13,083,482
Other Infrastructure 1,983,953 1,753,243
Other Assets 351,987 351,987
309,078,492 310,095,047
24 Retained surplus 1.23
Movement in retained surplus
Balance at the beginning of financial year 570,346,142 550,908,895
Net result 15,927,403 18,596,644
586,273,545 569,505,539
Transfers (to)/ from capital reserves for future capital project funding, or from
reserves funds that have been expended:
Constrained grants and subsidy contributions reserve 3,997,241 (509,166)
Grants, subsidies and contributions reimbursed reserve - 944,127
Future capital asset sustainability reserve 1,194,813 (3,510,895)
Unspent loan cash reserve 1,151,840 6,458,416
Capital projects reserve (4,401,558) (1,470,821)
Capital Projects - waste m'gnt reserve (1,009,913) (873,440)
Sewerage reserve 5,078 -
Water reserve - 2,382
Special projects reserve - (200,000)
937,501 840,603
Transfers (to) recurrent reserves for future project funding, or from reserves
funds that have been expended:
General purpose reserve 210,745 -
Grants Received in advance reserve (2,879,386) -
(2,668,641) -
Balance at end of the financial year 584,542,405 570,346,142
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Notes to the financial statements
For the year ended 30 June 2012
2012 2011
Note $ $
25 Reserves 1.24
(a) Restricted capital reserves
(i) Future capital asset sustainability reserve
Balance at the beginning of financial year 23,172,448 19,661,553
Funded depreciation on capital assets in period 12,609,218 11,756,287
Less: Funds utilised in the period (13,804,031) (8,245,392)
Balance at end of the financial year 21,977,635 23,172,448
(ii) Unspent loan cash reserve
This cash forms part of council's capital value as the balance represents loan cash
drawn down but unspent at balance date. The cash is restricted to specific project
funding.
Balance at the beginning of financial year 4,571,852 11,030,268
Loan cash expended in period. (1,151,840) (6,458,416)
Balance at end of the financial year 3,420,012 4,571,852
(iii) Constrained grants and subsidy contributions reserve
Balance at the beginning of financial year 19,082,144 18,572,978
Transfer from retained earnings non reciprocal grants, subsidies and
contributions received and allocated to specific capital projects 15,575,068 14,682,714
Transfer to retained earnings funds expended (19,572,309) (14,173,548)
Balance at end of the financial year 15,084,903 19,082,144
Total restricted capital reserves 40,482,550 46,826,444
(b) Other reserves
(1) Summary of capital reserves held for funding future projects:
(i) Grants, subsidies and contributions reimbursed reserve - 2,702,169
(ii) Capital Projects reserve 24,824,049 20,422,491
(iii) Capital Projects - Waste M'gnt reserve 5,409,532 4,399,619
(iv) Sewerage reserve 1,822,038 120,422
(v) Water reserve 995,475 -
(vi) Special Projects reserve 1,792,638 1,792,638
34,843,732 29,437,339
(2) Summary of recurrent reserves held for funding future projects:
(i) General Purpose reserve 1,583,676 1,794,421
(ii) Grants Received in Advance reserve 2,879,386 -
4,463,062 1,794,421
Total general reserves 39,306,794 31,231,760
Movements in capital reserves are analysed as follows:
(i) Grants, subsidies and contributions reimbursed reserve
Balance at the beginning of financial year 2,702,169 3,646,296
Transfer to retained earnings funds expended - (944,127)
Reallocation of funds to other capital reserves (2,702,169) -
Balance at end of the financial year - 2,702,169
(ii) Capital Projects reserve
Balance at the beginning of financial year 20,422,491 18,951,670
Transfer from retained earnings for future expenditure 5,554,494 2,548,373
Transfer to retained earnings funds expended (1,152,936) (1,077,552)
Balance at end of the financial year 24,824,049 20,422,491
(iii) Capital Projects - Waste Management reserve
Balance at the beginning of financial year 4,399,619 3,526,179
Transfer from retained earnings for future expenditure 1,271,814 1,114,505
Transfer to retained earnings funds expended (261,901) (241,065)
Balance at end of the financial year 5,409,532 4,399,619
(iv) Sewerage reserve
Balance at the beginning of financial year 120,422 120,422
Transfer from the grants, subsidies and contributions reimbursed reserve 1,706,694 -
Transfer to retained earnings funds expended (5,078) -
Balance at end of the financial year 1,822,038 120,422
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Notes to the financial statements
For the year ended 30 June 2012
2012 2011
Note $ $
(v) Water reserve
Balance at the beginning of financial year - 2,382
Transfer from the grants, subsidies and contributions reimbursed reserve 995,475 -
Transfer to retained earnings funds expended - (2,382)
Balance at end of the financial year 995,475 -
(vi) Special Projects reserve
Balance at the beginning of financial year 1,792,638 1,592,638
Transfer from retained earnings for future expenditure - 200,000
Balance at end of the financial year 1,792,638 1,792,638
Movements in recurrent reserves are analysed as follows:
(i) General Purpose reserve
Balance at the beginning of financial year 1,794,421 1,794,421
Transfer to retained earnings funds expended (210,745) -
Balance at end of the financial year 1,583,676 1,794,421
(ii) Grants Received in Advance reserve
Balance at the beginning of financial year - -
Transfer from retained earnings for future expenditure 2,879,386 -
Balance at end of the financial year 2,879,386 -
26 Commitments for expenditure
Contractual Commitments
Contractual commitments at balance date but not recognised
in the financial statements are as follows:
Contract for Refuse Disposal - expires June 2014 - per year 3,034,850 3,580,925
Contract for Refuse Disposal - expires September 2013 - per year 72,300 203,720
3,107,150 3,784,645
Capital Commitments
Commitment for the construction of the following assets contracted for
at the reporting date but not recognised as liabilities are as follows:
Buildings 192,085 2,689,599
Infrastructure & Other infrastructure 1,571,272 7,560,110
Plant - 131,420
Land & improvements 220,168 133,940
1,983,525 10,515,069
These expenditures are payable :
Within one year 1,983,525 10,515,069
Later than 1 year but not later than 5 years - -
Later than 5 years - -
1,983,525 10,515,069
27 Events after balance date
There were no material financial adjusting events after balance date.
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Notes to the financial statements
For the year ended 30 June 2012
28 Contingent liabilities
Details and estimates of maximum amounts of contingent liabilities are as follows:
Local Government Workcare
The Gympie Regional Council is a member of the Queensland local
government workers compensation self-insurance scheme, Local Government
Workcare. Under this scheme the Council has provided a bank guarantee
to cover bad debts which may remain should the self insurance licence
be cancelled and there was insufficient funds available to cover outstanding
liabilities. Only the Queensland Government's workers compensation authority
may call on any part of the guarantee should the above circumstances arise.
The Council's maximum exposure to the bank guarantee is: 994,379 935,619
Local Government Mutual
The Council is a member of the local government mutual liability self-insurance pool,
LGM Queensland. In the event of the pool being wound up or it is unable to meet its
debts as they fall due, the trust deed and rules provide that any accumulated deficit
will be met by the individual pool members in the same proportion as their
contribution is to the total pool contributions in respect to any year that a deficit
arises.
As at 30 June 2011, the financial statements reported an accumulated surplus and it
is not anticipated any liability will arise.
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Notes to the financial statements
For the year ended 30 June 2012
2012 2011
Note $ $
29 Superannuation
The Gympie Regional Council contributes to the Local Government
Superannuation Scheme (Qld) (the scheme). The scheme is a Multi-employer Plan
as defined in the Australian Accounting Standard AASB119 Employee Benefits.
The Queensland Local Government Superannuation Board, the trustee of the scheme,
advised that the local government superannuation scheme was a complying
superannuation scheme for the purpose of the Commonwealth Superannuation
Industry (Supervision) legislation.
The scheme has two elements referred to as the Defined Benefits Fund (DBF) and the
Accumulation Benefits Fund (ABF). The ABF is a defined contribution scheme as
defined in AASB 119. Council has no liability to or interest in the ABF other than the
payment of the statutory contributions as required by the Local Government Act 2009.
The DBF is a defined benefit plan as defined in AASB119. The Council is not able to
account for the DBF as a defined benefit plan in accordance with AASB119 because
the scheme is unable to account to the Council for its proportionate share of the
defined benefit obligation, plan assets and costs.
Any amount by which either fund is over or under funded would only affect future
benefits and contributions to the DBF, and is not an asset or liability of the Council.
Accordingly there is no recognition in the financial statements of any over or under
funding of the scheme.
The audited general purpose financial report of the scheme as at 30 June 2011 (the
most recent available) which was not subject to any audit qualification, indicates that
the assets of the scheme are sufficient to meet the vested benefits.
The most recent actuarial assessment of the scheme was undertaken as at 1 July 2009.
The actuary indicated that “the DBF is in a very modest financial position with regard
to the net asset coverage of vested liabilities. Investment returns will be volatile under
the required investment strategy, particularly over short periods. The DBF therefore
needs sufficient reserves to be able to withstand a reasonable range of such influences.
Because the DBF is now running down and cash flows are negative, the VBI (vested
benefit index) should not be allowed whenever possible to retreat below 100%. Once
below 100%, benefits drawn reduce the available assets for remaining members and
hence the nest asset coverage of vested benefits declines further.
In order to withstand a one in ten ‘low return’ outcome, the DBF would need reserves
of the order of 8% to 10% having regard to the investment strategy adopted. Given the
current position of the DBF, such reserve can essentially only eventuate from either
excess investment returns over salary increases or additional employer contributions.
Council has been advised by the trustee of the scheme, following advice from the
scheme’s actuary, that additional contributions may be imposed in the future at a level
necessary to protect the entitlements of DBF members. Under the Local Government
Act 2009 the trustee of the scheme has the power to levy additional contributions
on councils which have employees in the DBF when the actuary advises such
additional contributions are payable - normally when the assets of the DBF are
insufficient to meet members' benefits.
The next actuarial investigation will be made as at 1 July 2012.
The amount of superannuation contributions paid by Gympie Regional Council
to the scheme in this period for the benefit of employees was: 3,184,056 2,967,099
30 Trust funds 1.28
Trust funds held for outside parties:
Monies collected or held on behalf of other entities yet
to be paid out to or on behalf of those entities 764,256 56,106
Security deposits 1,284,556 2,058,231
2,048,812 2,114,337
The Gympie Regional Council performs only a custodial role in respect of these
monies, and because the monies cannot be used for Council purposes, they are not
brought to account in these financial statements.
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Notes to the financial statements
For the year ended 30 June 2012
2012 2011
Note $ $
31 Reconciliation of net result for the year to net cash
inflow (outflow) from operating activities
Net result 15,927,403 18,596,644
Non-cash operating items:
Impairment of receivables and bad debts written off 9 (12,677) 24,595
Depreciation and amortisation 10 12,609,218 11,756,287
12,596,541 11,780,882
Investing and development activities:
Capital grants, subsidies and contributions 4 (16,896,422) (21,876,035)
Capital income 5 (597,745) -
Capital expenses 11 7,166,329 4,962,057
(10,327,838) (16,913,978)
Changes in operating assets and liabilities :
(Increase) decrease in receivables 3,593,354 (6,269,121)
(Increase) decrease in inventories (excluding land) 175,375 505,534
Increase (decrease) in payables 20,777 215,624
Increase (decrease) in provisions 705,319 (131,657)
Increase (decrease) in other liabilities 44,884 13,660
4,539,709 (5,665,960)
Net cash inflow from operating activities 22,735,815 7,797,588
32 Minor correction for assets not previously recognised
During the financial year Council became aware of some assets in property plant and
equipment that were not previously recognised as well as some assets previously
recognised that should not have been recognised.
The asset classes affected are disclosed in notes indicated.
Summary details of assets not previously recognised are as follows:
Gross value of property, plant and equipment 18 10,617,550 -
Less: Accumulated depreciation 18 (1,657,957) -
Gain from assets not previously recognised 5 8,959,593 -
The gain has been recognised in the asset revaluation reserve.
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Notes to the financial statements
For the year ended 30 June 2012
33 Financial Instruments
Gympie Regional Council's activities expose it to a variety of financial risks including interest rate risk, credit risk,
and liquidity risk.
Exposure to financial risks is managed in accordance with Council approved policies on financial risk management. These
policies focus on managing the volatility of financial markets and seek to minimise potential adverse effects on the financial
performance of the Council. The Council minimises its exposure to financial risk in the following ways:
- Investments in financial assets are only made where those assets are with a bank or other financial institution in
Australia. The Council does not invest in derivatives or other high risk investments.
- When the Council borrows, it borrows from the Queensland Treasury Corporation unless another financial institution
can offer a more beneficial rate, taking into account any risk. Borrowing by the Council is constrained by the
provisions of the Statutory Bodies Financial Arrangements Act 1982.
Gympie Regional Council measures risk exposure using a variety of methods as follows:
Risk exposure Measurement method
Credit risk Ageing analysis
Liquidity risk Maturity analysis
Interest rate risk Sensitivity analysis
(i) Credit Risk
Credit risk exposure refers to the situation where the Council may incur financial loss as a result of another party to a
financial instrument failing to discharge their obligations.
In the case of rate receivables, the Council has the power to sell the property to recover any defaulted amounts.
In effect this power protects the Council against credit risk in the case of these debts.
In other cases, the Council assesses the credit risk before providing goods or services and applies normal business
credit protection procedures to minimise the risk.
The Council is exposed to credit risk through its investments with the Queensland Treasury Corporation (QTC) and
deposits held with banks or other financial institutions (if applicable). The QTC Cash Fund is an asset management
portfolio that invests with a wide variety of high credit rating counterparties. Deposits are capital guaranteed.
Other investments are held with highly rated/regulated banks/financial institutions and whilst not capital guaranteed,
the likelihood of a credit failure is remote.
By the nature of the Councils operations, there is a geographical concentration of risk in the Council's area. Because
the area is largely agriculture and tourism, there is also a concentration of risk in the agriculture and tourism sectors.
sector. The maximum exposure to credit risk at balance date in relation to each class of recognized financial asset is the
gross carrying amount of those assets inclusive of any provisions for impairment.
No collateral is held as security relating to the financial assets held by the Council.
The following table represents the Council's maximum exposure to credit risk:
Note 2012 2011
Financial Assets $ $
Cash and cash equivalents - Bank 14 7,193,331 2,717,301
Cash and cash equivalents - QTC 14 68,708,885 63,558,885
Investments with approved deposit
taking institutions 14 8,000,000 11,000,000
Receivables - rates 15 6,643,932 4,808,705
Receivables - other 15 4,667,602 10,096,324
Other credit exposure
Guarantee 28 994,379 935,619
Total 96,208,129 93,116,834
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Notes to the financial statements
For the year ended 30 June 2012
33 Financial instruments - continued
Past due or impaired
No financial assets have had their terms renegotiated so as to prevent them from being past due or impaired, and are stated at
the carrying amounts as indicated.
The following table represents an analysis of the age of the Council's financial assets that are either fully performing, past due
or impaired:
Fully Past due Less Total
Performing Less than 30 31 to 60 61 to 90 Over 90 Impaired
days days days days
$ $ $ $ $ $ $
Receivables:
2012 10,601,032 350,030 6,019 354,453 - 11,311,534
2011 9,914,479 - 9,524 79,025 4,914,520 (12,519) 14,905,029
(ii) Liquidity risk
Liquidity risk refers to the situation where the Council may encounter difficulty in meeting obligations associated
with financial liabilities that are settled by delivering cash or another financial asset.
The Council is exposed to liquidity risk through its trading in the normal course of business and borrowings from the
Treasury Corporation for capital works.
The Council manages its exposure to liquidity risk by maintaining sufficient undrawn facilities, both short and long
term, to cater for unexpected volatility in cash flows. These facilities are disclosed in the borrowings note 21.
The following table sets out the liquidity risk of financial liabilities held by the Council in a format as it might be provided
to management. The amounts disclosed in the maturity analysis represent the contractual undiscounted cash flows at
balance date (excluding employee entitlements as defined by AASB132 Financial Instruments para 4(b)):
0 to 1 year 1 to 5 years Over 5 years Total contractual Carrying
cash flows amount
2012 $ $ $ $ $
Trade and other payables 4,518,544 - - 4,518,544 4,518,544
Loans QTC 2,697,821 10,624,839 29,507,996 42,830,656 26,261,519
7,216,365 10,624,839 29,507,996 47,349,200 30,780,063
2011
Trade and other payables 4,468,032 - - 4,468,032 4,468,032
Loans QTC 2,697,821 10,772,350 32,609,964 46,080,135 27,230,685
7,165,853 10,772,350 32,609,964 50,548,167 31,698,717
The outflows in the above table are not expected to occur significantly earlier and are not expected to be for
significantly different amounts than indicated in the table.
Financing Arrangements
Unrestricted access was available at balance date to the lines of credit listed below:
2012 2011
$ $
QTC unused loan facility - -
Bank overdraft facility 200,000 200,000
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Notes to the financial statements
For the year ended 30 June 2012
33 Financial instruments - continued
(iii) Interest rate risk
The Council is exposed to interest rate risk through its borrowings from the Queensland Treasury Corporation and
investments held with financial institutions.
The risk in borrowing is effectively managed by borrowing mainly from the Queensland Treasury Corporation and
having access to a mix of floating and fixed funding sources such that the desired interest rate risk exposure can
be constructed. Interest rate risk in other areas is minimal.
The Council does not undertake any hedging of interest rate risk.
Interest Rate Sensitivity Analysis
The following interest rate sensitivity analysis is based on a report similar to that which would be provided to
management, depicting the outcome to profit and loss should there be a 1% increase in market interest rates.
The calculations assume that the rate would be held constant over the next financial year, with the change occurring
at the beginning of that year.
It is assumed that interest rates on overdue rates would not change. If the rates decreased by 1%, the impact would be
equal in amount in the reverse direction.
Net carrying amount Profit/(loss) Equity
Financial assets and liabilities that are 2012 2011 2012 2011 2012 2011
held at variable interest rates total: $ $ $ $ $ $
Financial assets 76,708,885 74,558,885 767,089 745,589 767,089 745,589
Financial liabilities 26,261,519 27,230,685 (262,615) (272,307) (262,615) (272,307)
Net total 50,447,366 47,328,200 504,474 473,282 504,474 473,282
(iv) Fair Value
Gympie Regional Council does not recognise financial assets or liabilities at fair value in its Statement of Financial Position.
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Notes to the financial statements
For the year ended 30 June 2012
34 National Competition Policy
(a) Activities to which the code of competitive conduct is applied
A "business activity" of a local government is divided into two categories :
(a) Roads business activity:
(i) the construction or maintenance of State controlled roads for which the local government submits an offer to
carry out work in response to a tender invitation, other than through a sole supplier arrangement.
(ii) submission of a competitive tender for construction or road maintenance on the local government's roads which
the local government has put out to tender, or called for by another local government.
(b) Other business activity, referred to as type three activities, means the following:
(i) trading in goods and services to clients in competition with the private sector, or
(ii) the submission of a competitive tender in the local government's own tendering process in competition with others
for the provision of goods and services to its self. Excluded activities are (a) library services, and (b) an activity or
part thereof prescribed by legislation.
Local government may elect to apply a Code of Competitive Conduct (CCC) to their identified business activities. This requires
the application of full cost pricing, identifying the cost of community service obligations (CSO) and eliminating the advantages and
disadvantages of public ownership within that activity. The application of the CCC to the roads business activity is compulsory.
The CSO value is determined by Council, and represents an activities cost(s) which would not be incurred if the activities primary
objective was to make a profit. The Council provides funding from general revenue to the business activity to cover the cost of
providing non-commercial community services or costs deemed to be CSO's by the Council. Notwithstanding CSO's, the council
is committed to operating these activities as business activities in accordance with the CCC.
Recoverable Works
Building Services
Water & Sewerage
Refuse Management
The following table summaries the financial results for these, including competitive neutrality adjustments if applicable.
Full information is available for inspection at the council offices.
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GRC004 Gympie Regional Council Annual Report 2011-2012
GYMPIE REGIONAL COUNCIL
Notes to the financial statements
For the year ended 30 June 2012
34 National Competition Policy - continued
(b) Financial performance of activities subject to competition reforms:
Recoverable Works Building Services Water & Sewerage
2012 2011 2012 2011 2012 2011
$ $ $ $ $ $
Revenue for services provided to the Council
Revenue for services provided to external clients 598,572 739,115 136,756 232,797 17,070,666 15,945,272
* Community service obligations 758,471 748,765
598,572 739,115 136,756 232,797 17,829,137 16,694,037
Less : Expenditure 598,931 759,546 266,002 316,720 13,626,363 12,460,977
Surplus (deficiency) (359) (20,431) (129,246) (83,923) 4,202,774 4,233,060
Refuse Management
2012 2011
$ $
Revenue for services provided to the Council
Revenue for services provided to external clients 8,991,973 8,101,371
* Community service obligations 457,961 452,564
9,449,934 8,553,935
Less : Expenditure 7,442,040 6,795,796
Surplus (deficiency) 2,007,894 1,758,139
(c) CSO's were paid during the reporting period to the following activities.
Activities CSO description Actual
Water & Sewerage Council services 758,471
Refuse Management Cleaning & refuse collection services 457,961
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GRC004 Gympie Regional Council Annual Report 2011-2012
GYMPIE REGIONAL COUNCIL
FINANCIAL STATEMENTS For the year ended 30 June 2012
MANAGEMENT CERTIFICATE
For the year ended 30 June 2012
These general purpose financial statements have been prepared pursuant to Section 102 of the Local Government
(Finance, Plans and Reporting) Regulation 2010 (the Regulation) and other prescribed requirements.
In accordance with Section 161 of the Regulation we certify that these general purpose financial statements :
(i) have been prepared in accordance with the relevant accounting documents; and
(ii) accurately reflect the local government's financial performance and position for the financial year.
In addition we certify that, in our opinion:
(i) the prescribed requirements of the Local Government Act 2009 and associated Regulations for the
establishment and keeping of accounts have been complied with in all material respects; and
(ii) the general purpose financial statements, as set out herewith, have been prepared in accordance
with Australian accounting standards (including Australian Accounting Interpretations and other authoritative
pronouncements issued by the Australian Accounting Standards Board); and
(iii) the general purpose financial statements present a true and fair view of the Council's financial position as at
30 June 2012 and of its financial performance and cash flows for the financial year ended on that date.
Mayor Chief Executive Officer
Date: 13/09/2012 Date: 13/09/2012
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GRC004 Gympie Regional Council Annual Report 2011-2012
INDEPENDENT AUDITOR'S REPORT
To the Mayor of Gympie Regional Council
Report on the Financial Report
I have audited the accompanying financial report of Gympie Regional Council, which comprises the statement of financial position as at 30 June 2012, the statement of comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, notes comprising a summary of significant accounting policies and other explanatory information, and certificates given by the Mayor and Chief Executive Officer.
The Council's Responsibility for the Financial Report
The Council is responsible for the preparation of the financial report that gives a true and fair view in accordance with prescribed accounting requirements identified in the Local Government Act 2009 and Local Government (Finance, Plans and Reporting) Regulation 2010, including compliance with Australian Accounting Standards. The Council's responsibility also includes such internal control as the Council determines is necessary to enable the preparation of the financial report that gives a true and fair view and is free from material misstatement, whether due to fraud or error.
Auditor's Responsibility
My responsibility is to express an opinion on the financial report based on the audit. The audit was conducted in accordance with the Auditor-General of Queensland Auditing Standards, which incorporate the Australian Auditing Standards. Those standards require compliance with relevant ethical requirements relating to audit engagements and that the audit is planned and performed to obtain reasonable assurance about whether the financial report is free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial report. The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the financial report, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation of the financial report that gives a true and fair view 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 entity's internal control, other than in expressing an opinion on compliance with prescribed requirements. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the Council, as well as evaluating the overall presentation of the financial report.
I believe that the audit evidence obtained is sufficient and appropriate to provide a basis for my audit opinion.
Independence
The Auditor-Genera/ Act 2009 promotes the independence of the Auditor-General and all authorised auditors. The Auditor-General is the auditor of all Queensland public sector entities and can be removed only by Parliament.
The Auditor-General may conduct an audit in any way considered appropriate and is not subject to direction by any person about the way in which audit powers are to be exercised. The Auditor-General has for the purposes of conducting an audit, access to all documents and property and can report to Parliament matters which in the Auditor-General's opinion are significant.
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GRC004 Gympie Regional Council Annual Report 2011-2012
Basis for Qualified Opinion
As disclosed in Note 18(b ), in January 2011, flooding caused extensive damage to the Gympie Regional Council's road, bridge and drainage assets. While the Council attempted to quantify the impact the floods had on its road, bridge and drainage assets, the Council was not in a position to undertake a full condition assessment of these assets as at 30 June 2011. Accordingly, there was insufficient documentation to support the reported valuation decrement of $8,705,260 to this class of assets as at 30 June 2011 reported in Note 23(i)(a). Consequently, the Council was unable to demonstrate that the written down value of its road, bridge and drainage assets of $499,263,436 at 30 June 2011 reported in Note 18(a), did not differ materially from their fair value at that date as required by' Australian Accounting Standard AASB 116 Property, Plant and Equipment. Therefore, in my 2010-2011 report, I was unable to and did not express an opinion on the reported written down value of these assets and the associated asset revaluation surplus balance of $176,960,456 as at 30 June 2011 disclosed in Note 23(ii). The impact on the financial report was unable to be quantified due to the absence of reliable information and I still remain unable to form an opinion on these 2011 comparative balances as reported in the financial report for the year ended 30 June 2012.
Qualified Opinion
In accordance with s.40 of the Auditor-General Act 2009-
(a) I have received all the information and explanations which I have required; and
(b) in my opinion, except for the matter included in the Basis for Qualified Opinion-
(i) the prescribed requirements in relation to the establishment and keeping of accounts have been complied with in all material respects; and
(ii) the financial report presents a true and fair view, in accordance with the prescribed accounting standards, of the financial performance and cash flows of Gympie Regional Council for the financial year 1 July 2011 to 30 June 2012 and of the financial position as at the end of that year.
Other Matters - Electronic Presentation of the Audited Financial Report
This auditor's report relates to the financial report of Gympie Regional Council for the year ended 30 June 2012. Where the financial report is included on Gympie Regional Council's website the Council is responsible for the integrity of Gym pie Regional Council's website and I have not been engaged to report on the integrity of Gympie Regional Council's website. The auditor's report refers only to the subject matter described above. lt does not provide an opinion on any other information which may have been hyperlinked to/from these statements or otherwise included with the financial report. If users of the financial report are concerned with the inherent risks arising from publication on a website, they are advised to refer to the hard copy of the audited financial report to confirm the information contained in this website version of the financial report.
These matters also relate to the presentation of the audited financial report in other electronic media including CD Rom.
K JOHNSON FCA (as Delegate of the Auditor-General of Queensland) Queensland Audit Office
Brisbane
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GRC004 Gympie Regional Council Annual Report 2011-2012