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Shire of Perenjori Special Council Meeting

MINUTES 9th August 2017

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Shire of Perenjori

MINUTES

Special Council Meeting

Held in the Shire of Perenjori Council Chambers, Fowler Street, Perenjori on 9th August 2017, commenced at 5.00 pm.

Table of Contents

17081.1 DECLARATION OF OPENING AND ANNOUNCEMENT OF VISITORS ........... 2

17081.2 OPENING PRAYER ............................................................................................. 2

17081.3 DISCLAIMER READING ...................................................................................... 2

17081.4 RECORD OF ATTENDANCE, APOLOGIES AND LEAVE OF ABSENCE ......... 2

17081.5 NOTATIONS OF INTEREST ............................................................................... 2

17081.6 CONFIRMATION OF MINUTES .......................................................................... 2

17082 GOVERNANCE ........................................................................................................ 3

17082.1 DRAFT BUDGET 2017/18 FOR ADOPTION ...................................................... 3

17083 OTHER BUSINESS ............................................................................................... 17

17083.1 MOTIONS OF WHICH DUE NOTICE HAS BEEN GIVEN ................................ 17

17083.2 QUESTIONS BY MEMBERS OF WHICH DUE NOTICE HAS BEEN GIVEN .. 18

17083.3 URGENT BUSINESS APPROVED BY THE PERSON PRESIDING OR BY .... 18

DECISION .......................................................................................................... 18

17083.4 DATE OF NEXT MEETING / MEETINGS ......................................................... 18

17083.5 CLOSURE .......................................................................................................... 18



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17081.1 DECLARATION OF OPENING AND ANNOUNCEMENT OF VISITORS

Cr L Butler declared the meeting open at 5.00 pm.

17081.2 OPENING PRAYER

Cr L Butler led the opening prayer.

17081.3 DISCLAIMER READING

17081.4 RECORD OF ATTENDANCE, APOLOGIES AND LEAVE OF ABSENCE

Cr L Butler – Presiding Member

Cr L Smith

Cr J Cunningham

Cr K Pohl

Cr R Spencer

Cr R Desmond

Cr J Hirsch

Cr P Waterhouse

Cr G Reid

Stephen Tindale – Acting CEO

Peter Money – MCDS

Rose Jones - SFO

17081.5 NOTATIONS OF INTEREST

Financial Interest – Local Government Act s 5.60A

Proximity Interest – Local Government Act s 5.60B

Interest Affecting Impartiality – Local Government - Code of Conduct.

Nil

17081.6 CONFIRMATION OF MINUTES

Council Resolution – Item 17081.6

That Council accepts the Minutes from the Special Council Meeting of the 31st July 2017 as a true and correct record of that Meeting.



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Moved: Cr P Waterhouse Seconded: Cr J Hirsch That Council accepts the Minutes from the Special Council Meeting of the 31st July 2017 as a true and correct record of that Meeting. Carried: 9/0

17082 GOVERNANCE

17082.1 DRAFT BUDGET 2017/18 FOR ADOPTION

APPLICANT: SHIRE OF PERENJORI

FILE: ADM 0339

DISCLOSURE OF INTEREST: NIL

AUTHOR: ALI MILLS - CEO

RESPONSIBLE OFFICER ALI MILLS - CEO

REPORT DATE: 9TH AUGUST 2017

ATTACHMENTS DRAFT BUDGET, FEES & CHARGES

Executive Summary

Council is asked to consider the draft budget for the 2017/18 financial year.

Background

The budget has been developed by the administration to reflect decisions taken by Council, our strategic priorities and ensuring the efficient and effective management of our assets.

Surplus

The 2016/17 Surplus is estimated to be $995,318 this is calculated as follows:

Current Assets

Unrestricted cash $521,257

Restricted Cash $1,878,575

Stock $21,422

Receivables $766,681

Total $3,187,935

Current Liabilities

Payables + Prov $801,476

Net Current Assets $2,386,459

Less Restricted Cash $1,878,575

Add Leave not required to be Funded

$237,673

Current Loan Liability $249,761



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Estimated Surplus/(Deficiency C/Fwd

$995,318

Rates Revenue $2,620,800

The budget has been developed by the administration to reflect decisions taken by Council, our strategic priorities and ensuring the efficient and effective management of our assets.

In accordance with the requirements of the Local Government Act 1995 the Shire advertised its proposed Differential Rates for 2017/18.

Arising out of the Special General Meeting held on the 31st July 2017 the following rates are submitted for formal adoption:

UV General (Rural) = 1.9169 cents in the dollar

UV Mining = 34.8736

GRV General = 7.95

GRV Mining = 7.95

UV Minimum General = $335

UV Minimum Mining = $335

GRV Minimum = $335

GRV Minimum Mining = $335

Projected rate income:

Category

2016/17

Actual income

2017/18

Projected income

UV Rural General Rates $1,710,610 $1,796,103

GRV General Rates $88,264 $100,447

UV Minimum Rates $3,509 $3,350

GRV Minimum Rates * $11,484 $10,385

GRV Mining Rates $341,772 $249,948

Ex Gratia Rates $11,536 $12,722

UV Mining Rates $615,952 $646,749

UV Mining Minimum Rates $9,251 $7,035

Total (Before Discount) $2,814,352



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Rates Discounts

Council has considered the option of altering its current discount arrangements. The existing arrangement provides a discount of 10% on all rates and charges including arrears, paid within 35 days from the date of issue; this is a common arrangement amongst local governments. No discounts will apply after that date.

Financial Assistance Grants (FAGS) – General Purpose

FAGS grants are Federal Grants to Local Government delivered via a State based Local Government Grants Commission. Funding is distributed in two components, the first of which is General Purpose funding. General Purpose funding which is delivered by a complex series of calculations based around “horizontal equalisation” to ensure that small local governments retain the capacity to deliver services.

2014-15 2015-16 2016-17 2017-18

FAGS Grant $1,022,627 $528,864 1,594,290 $505,450

Advance Paid $0 $511,132 544,420

Total $1,022,627 $1,039,996 $1594,290 $1,049,870

Financial Assistance Grants (FAGS) – Untied Road Grant

Untied Road Grants are provided based on the asset preservation model. The information provided by Local Governments to Main Roads through the Roman’s Road Database is collated by the Grants Commission. The funding is required to maintain that asset base is calculated to ensure Local Governments receive a share based on their proportion of the asset base. The Government has not increased this funding this financial year.

2014-15 2015-16 2016-17 2017-18

Untied Road Grant $820,792 $373,077 $1,243,523 $351,587

Advance Paid $0 $438,605 0 $445,995

Total $820,792 $820,792 $1,243,523 $797,582

Fees and charges have been reviewed with the following areas requiring changes:

Park Home reduced from $990 to $750 per week

Park Home weekend special rate $200 for two nights

Chalets reduced from $726 to $700 per week

Chalet weekend special rate $160 for two nights

Village Units

Units up from $80 to $100 per one night - $80 for each night thereafter

Units down from $480 per week to $440 per week

Eco House

Eco House fee down from $1,200 per week to $1,000 per week

Eco House special weekend 2 nights for $300



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Waste Management

Domestic bins have increased to $340.00 and commercial bin service to $355.00

$30,000 has been included in the budget to cover the $30,000 development cost for 2017/18 as presented in the plan.

Planning

Planning fees have been confirmed as applying as per statutory limits.

Other fees have been left as per 2017/2018 fees schedule.

Significant projects in 2017-18 include:

Funding proposals for projects

Account Item Reserve Council Other funds

income

Total

Expend

4021 Asset management Development and Implementation

$25,000 $25,000

Procurement $5,000 $5,000

Long Term Financial Plan Review

$6,000 $6,000

04258 Admin Building – rising dampness (contractors)

$160,000 $160,000

05250 Perenjori Fire Brigade – Training Room

$25,000 $25,000

Telecommunications Towers $150,000 removed from Reserve

10132 Waste Management Development

$30,000 $30,000

10416 Tourism Strategy Implementation

$10,000 $10,000

10412 RSL Project $10,000 Community benefit

$10,000

11300 Swimming Pool – wheel chair and equipment

DSR - $35,000

$35,000

11450 Pavilion – Stage 1

$50,000

$200,000 MGM 14/15

$250,000



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11455 Oval Renewal Program 127,000 Potential for CSRFF - DSR

$127,000

14980 Caron Dam – Re-Roofing $100,000 DOW Grant

Loan $200,000

$300,000

11484 Playground Upgrade $48,000 In kind labour MEEDAC

$48,000

11602 Library – Software upgrade $9,000 $9,000

11857 Housing – Capital Works - renewal

$39,850 $27,500

12283 Plant and Equip $553,768 $553,768

13602 Standpipe Project - swipe card $10,000 $20,000 $30,000

TOTAL 0 $1,108,618 $716,000 $1,672,268

Roads Program

The roads program for 17/18 has been developed at $2,723,073 and includes:

Direct Grant of $112,166

Regional Road Group funding of $446,000

Roads to Recovery funding of $776,700

Black Spot $73,333

Council funds of $517,292

Plant Replacement Program

Plant replacement is in accordance with the 10 year plan and includes:

PLANT YEAR COST EXPECTED TRADE ACTION PROPOSED

CEO Vehicle 2015 $43,000 $27,000 Trade Existing, Buy new

Volvo Grader 2011 $80,950 Lease Buy at end of Lease March 2018

Jetmaster 2012 $81,818 Lease Buy at end of Lease Feb 2018

Side Tipper 2006 $98,000 $25,000 Trade Existing buy new

$303,768 $52,000

Debentures

The budget is proposing one new loan to support the re-roofing of the Caron Dam, for $200,000.



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The loan will be no 103, over a five year period, commencing in November 2017 at estimate interest rate of 2.9%.

Operational Expenses

Overall operational costs have been kept the same as last year or less than with improvements in practices and purchasing efficiencies are paying off.

Staffing

There have been no changes to staffing numbers with an estimated increase of 2% across staffing positions to cover for agreed increases annually in the EBA conditional to satisfactory performance (account: 14800).

General Operations

IT – with stage three proposed to go to the Cloud, there will be some one-off costs this year at approx. $13,000. The overall computer maintenance expense is expected to be reduced with less requirements and will be sourced as needed (account 04214).

Housing – there are some houses which are planned to have new flooring and kitchen alterations, taking advantage of them whilst they are vacant, with other works to be minor. ($289,301)

Buildings – Building maintenance will include Perenjori and Latham Halls, Latham CWA, Museum and the Perenjori Pavilion toilet upgrades.

Licensing and Stamp Duty – A new cost to the Shire has been predicted to cost close on $70,000, $50,000 being for the cost of full registration fees and $20,000 stamp duty (account 14407). Income has been included to offset $50,000 of this as the Government has indicated rebates will be provided.

The rebate is now to be offset by a reduction in Main Roads direct grant of approx $82,000. The road program has been reduced accordingly.

Elected Members Fees and Allowances The Salary and Allowances Tribunal released the review on the 11th April 2017. 37. The Tribunal has determined there will be no increase at this time in the remuneration, fees expenses or allowances ranges provided to CEOs and elected members in light of the serious economic conditions facing Western Australia at this time. 38. The economic conditions will impose on all members of the community some measure of economic restraint. As community leaders, it is incumbent on CEOs and elected members to lead in this respect.

1. Council Meeting Attendance Fees – Per Meeting

RECIPIENT MINIMUM MAXIMUM PROPOSED

President

$90 $485

$400

Councillor (other than President) $90 $232 $200



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2. Committee Meeting and Prescribed Meeting Attendance Fees – Per Meeting

RECIPIENT MINIMUM MAXIMUM Current

Council member including President $45 $118 $118

3. Annual Allowance for a President

RECIPIENT MINIMUM MAXIMUM Current

President $509 $19,864 $19,864

4. Annual Allowance for a Deputy President

RECIPIENT Current

Deputy President 25 per cent of President

Rate

$4,966

5. Expenses to be Reimbursed

Travel costs to be calculated at the same rate applicable to the reimbursement of travel costs in the same or similar circumstances of Schedule F of the Public Service Award 1992 issued by the Western Australian Industrial Relations Commission as at the date of this determination.

Statutory Environment

Local Government Act 1995 S6.2 sets out the requirement for an annual budget as follows:

6.2. Local government to prepare annual budget

(1) During the period from 1 June in a financial year to 31 August in the next financial year, or such extended time as the Minister allows, each local government is to prepare and adopt*, in the form and manner prescribed, a budget for its municipal fund for the financial year ending on the 30 June next following that 31 August.

* Absolute majority required.

(2) In the preparation of the annual budget the local government is to have regard to the contents of the Community Strategic Plan made in accordance with section 5.56 and to prepare a detailed estimate for the current year of —

(a) the expenditure by the local government;

(b) the revenue and income, independent of general rates, of the local government; and

(c) the amount required to make up the deficiency, if any, shown by comparing the estimated expenditure with the estimated revenue and income.

(3) For the purposes of subsections (2)(a) and (b) all expenditure, revenue and income of the local government is to be taken into account unless otherwise prescribed.



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(4) The annual budget is to incorporate —

(a) particulars of the estimated expenditure proposed to be incurred by the local government;

(b) detailed information relating to the rates and service charges which will apply to land within the district including —

(i) the amount it is estimated will be yielded by the general rate; and

(ii) the rate of interest (if any) to be charged by the local government on unpaid rates and service charges;

(c) the fees and charges proposed to be imposed by the local government;

(d) the particulars of borrowings and other financial accommodation proposed to be entered into by the local government;

(e) details of the amounts to be set aside in, or used from, reserve accounts and of the purpose for which they are to be set aside or used;

(f) particulars of proposed land transactions and trading undertakings (as those terms are defined in and for the purpose of section 3.59) of the local government; and

(g) such other matters as are prescribed.

(5) Regulations may provide for —

(a) the form of the annual budget;

(b) the contents of the annual budget; and

(c) the information to be contained in or to accompany the annual budget.

Policy Implications

Nil

Financial Implications:

Specific financial implications are as outlined in the detail section of this report and as itemised in the draft 2017/2018 budget attached for adoption for the Future and Strategic planning documents adopted by Council.

Strategic Implications

The draft 2017/18 budget has been developed based on the Draft Community Strategic Plan documents.

Consultation

Consultations conducted for the review of the Community Strategic Plan have been used in the formation of the budget.

Comment A mixture of the increase and a loan has assisted in getting the budget to a surplus.

Efforts from all staff have assisted with getting the budget to a balanced point which has required a great deal of work from all. I thank all who have contributed and appreciate the extra efforts Council have made to be a part of the process and give special thanks to our Accountant Debbie Barndon who has taken this challenge on and managed it very well.

Voting Requirements – Absolute Majority



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Officer Recommendation – Item 17082.1

That:

Part A – Municipal Fund Budget for 2017/2018

Pursuant to the provisions of section 6.2 of the Local Government Act 1995 and Part 3 of the

Local Government (Financial Management) Regulations 1996, the council adopt the Municipal

Fund Budget as contained in Attachment 17082.1 of this agenda for the Shire of Perenjori

for the 2017/2018 financial year which includes the following:

• Statement of Comprehensive Income by Nature and Type • Statement of Comprehensive Income by Program • Statement of Cash Flows • Rate Setting Statement • Notes to and Forming Part of the Budget • Budget Program Schedules • Transfers to/from Reserve Accounts

Voting Requirements - Absolute Majority

Moved: Seconded:

Carried:

Part B – General and Minimum Rates, Instalment Payment Arrangements

1. For the purpose of yielding the deficiency disclosed by the Municipal Fund Budget adopted at Part A above, council pursuant to sections 6.32, 6.33, 6.34 and 6.35 of the Local Government Act 1995 impose the following differential general rates and minimum payments on Gross Rental and Unimproved Values.

1.1 DIFFERENTIAL GENERAL RATES:

Differential General Rates Cents in the Dollar

Rural (UV) 1.9169

Mining (UV) 34.8736

Mining (GRV) 7.95

Townsite (GRV) 7.95

1.2 MINIMUM RATES:

Minimum Rates Per Assessment

Rural (UV) $335

Mining (UV) $335

Townsites (GRV) $335

2. Pursuant to sections 6.45 and 6.50 of the Local Government Act 1995 and regulation

64(2)(3) of the Local Government (Financial Management) Regulations 1996, council nominates the following due dates for the payment in full by instalments:



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Full payment and 1st instalment due date 22nd September 2017 2nd Quarterly instalment due date 22nd November 2017 3rd Quarterly instalment due date 22nd January 2018 4th Quarterly instalment due date 23rd March 2018

3. Pursuant to Section 6.46 of the Local Government Act 1995, the Council offers a discount of 10% to ratepayers who have paid their rates in full, including, waste and service charges and any arrears, on or before 22nd September 2017.

4. Pursuant to section 6.45 of the Local Government Act 1995 and regulation 67 of the Local Government (Financial Management) Regulations 1996, council adopts an instalment administration charge where the owner has elected to pay rates (and service charges) through an instalment option of $10 for each instalment after the initial instalment is paid.

5. Pursuant to section 6.45 of the Local Government Act 1995 and regulation 68 of the Local Government (Financial Management) Regulations 1996, the Council adopts an interest rate of 5.5% where the owner has elected to pay rates and service charges through an instalment option and the payments are overdue.

6. Pursuant to section 6.51(1) and subject to section 6.51(4) of the Local Government Act 1995 and regulation 70 of the Local Government (Financial Management) Regulations 1996, the Council adopts an interest rate of 11% for rates (and service charges) and costs of proceedings to recover such charges that remains unpaid becoming due and payable.

Voting Requirements - Absolute Majority Moved: Seconded:

Carried:

Part C – General Fees and Charges for 2017/2018

Pursuant to section 6.16 of the Local Government Act 1995, council adopts the Fees and Charges

included as Attachment 17082.1.1 of this agenda.


Moved: Seconded:

Carried:

Part D – Other Statutory Fees for 2017/2018

1. Pursuant to section 67 of the Waste Avoidance and Resources Recovery Act 2007, council adopts the following charges for the removal and deposit of domestic and commercial waste: 1.1 Residential Premises – per bin for a weekly collection

240ltr bin $340 pa

240ltr bin – eligible pensioner $170 pa



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1.2 Commercial Premises – per bin for a weekly collection

240ltr bin $355 pa

Voting Requirements – Simple Majority Moved: Seconded: Carried:

Part E – Elected Members’ Fees and Allowances for 2017/2018

1. Pursuant to section 5.99 of the Local Government Act 1995 and regulation 34 of the Local Government (Administrations) Regulations 1996, council adopts the following schedule of payments to elected members:

Per Meeting Attendance Fee: Council

RECIPIENT MINIMUM MAXIMUM Perenjori Proposed

President $88 $477 $400

Councillor

(other than President)

$88 $232 $200

Per Meeting Attendance Fee: Committee


Council member

including President

$44 $118 $118

2. Pursuant to section 5.98(5) of the Local Government Act 1995 and regulation 33 of the

Local Government (Administration) Regulations 1996, council adopts the following annual local government allowances to be paid in addition to the annual meeting allowance:

RECIPIENT MINIMUM MAXIMUM Proposed

President $500 $19,846 $19,846

3. Pursuant to section 5.98A of the Local Government Act 1995 and regulation 33A of the

Local Government (Administration) Regulations 1996, council adopts the following annual local government allowance to be paid in addition of the annual meeting allowance:


Deputy President $125 $4,966 $4,966




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Travel costs to be calculated at the same rate applicable to the reimbursement of travel costs in the

same or similar circumstances under Schedule F of the Public Service Award 1992 issued by the

Western Australian Industrial Relations Commission as at the date of this determination. Voting Requirements – Absolute Majority

Moved: Seconded:

Carried:

Part F – Material Variance Reporting for 2017/2018

In accordance with regulation 34(5) of the Local Government (Financial Management) Regulations 1996, and AASB 1031 Materiality, the level to be used in statements of financial activity in 2017/2018 for reporting material variances shall be 10% or $10,000 whichever is the greater.

Voting Requirements – Simple Majority

Moved: Seconded:

Carried:


That:

Part A – Municipal Fund Budget for 2017/2018

Pursuant to the provisions of section 6.2 of the Local Government Act 1995 and Part 3 of the

Local Government (Financial Management) Regulations 1996, the council adopt the Municipal

Fund Budget as contained in Attachment 17082.1 of this agenda for the Shire of Perenjori

for the 2017/2018 financial year which includes the following:

• Statement of Comprehensive Income by Nature and Type • Statement of Comprehensive Income by Program • Statement of Cash Flows • Rate Setting Statement • Notes to and Forming Part of the Budget • Budget Program Schedules • Transfers to/from Reserve Accounts


Moved: Cr R Desmond Seconded: Cr L Smith

Carried: 9/0 By absolute majority

Part B – General and Minimum Rates, Instalment Payment Arrangements

1. For the purpose of yielding the deficiency disclosed by the Municipal Fund Budget adopted at Part A above, council pursuant to sections 6.32, 6.33, 6.34 and 6.35 of the Local Government Act 1995 impose the following differential general rates and minimum payments on Gross Rental and Unimproved Values.



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1.3 DIFFERENTIAL GENERAL RATES:

Differential General Rates Cents in the Dollar

Rural (UV) 1.9169

Mining (UV) 34.8736

Mining (GRV) 7.95

Townsite (GRV) 7.95

1.4 MINIMUM RATES:

Minimum Rates Per Assessment

Rural (UV) $335

Mining (UV) $335

Townsites (GRV) $335

2. Pursuant to sections 6.45 and 6.50 of the Local Government Act 1995 and regulation

64(2)(3) of the Local Government (Financial Management) Regulations 1996, council nominates the following due dates for the payment in full by instalments:

Full payment and 1st instalment due date 22nd September 2017 2nd Quarterly instalment due date 22nd November 2017 3rd Quarterly instalment due date 22nd January 2018 4th Quarterly instalment due date 23rd March 2018

3. Pursuant to Section 6.46 of the Local Government Act 1995, the Council offers a discount of 10% to ratepayers who have paid their rates in full, including, waste and service charges and any arrears, on or before 22nd September 2017.

4. Pursuant to section 6.45 of the Local Government Act 1995 and regulation 67 of the Local Government (Financial Management) Regulations 1996, council adopts an instalment administration charge where the owner has elected to pay rates (and service charges) through an instalment option of $10 for each instalment after the initial instalment is paid.

5. Pursuant to section 6.45 of the Local Government Act 1995 and regulation 68 of the Local Government (Financial Management) Regulations 1996, the Council adopts an interest rate of 5.5% where the owner has elected to pay rates and service charges through an instalment option and the payments are overdue.

6. Pursuant to section 6.51(1) and subject to section 6.51(4) of the Local Government Act 1995 and regulation 70 of the Local Government (Financial Management) Regulations 1996, the Council adopts an interest rate of 11% for rates (and service charges) and costs of proceedings to recover such charges that remains unpaid after 31st January 2018.




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Moved: Cr L Smith Seconded: Cr J Hirsch

Carried: 9/0 by absolute majority

NOTE: The Officer Recommendation in point 6 was amended to reflect that in accordance with

Policy, interest does not accrue on overdue rates until after 31st January 2018.

Part C – General Fees and Charges for 2017/2018

Pursuant to section 6.16 of the Local Government Act 1995, council adopts the Fees and Charges

included as Attachment 17082.1.1 of this agenda.


Moved: Cr G Reid Seconded: Cr J Cunningham


Part D – Other Statutory Fees for 2017/2018

Pursuant to section 67 of the Waste Avoidance and Resources Recovery Act 2007, council adopts the following charges for the removal and deposit of domestic and commercial waste: 1.3 Residential and Commercial Premises – per bin for a weekly collection

240ltr bin $330 pa

240ltr bin – eligible pensioner $165 pa Voting Requirements – Simple Majority Moved: Cr J Hirsch Seconded: Cr G Reid Carried: 7/2 NOTE: The Officer Recommendation was amended to retain the $330 fee for both residential and commercial users on the basis there is no reason for the argument for the commercial bin fee to be greater than the residential bin fee.

Part E – Elected Members’ Fees and Allowances for 2017/2018

1.Pursuant to section 5.99 of the Local Government Act 1995 and regulation 34 of the Local Government (Administrations) Regulations 1996, council adopts the following schedule of payments to elected members:

Per Meeting Attendance Fee: Council


President $88 $477 $400

Councillor

(other than President)

$88 $232 $200

Per Meeting Attendance Fee: Committee




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Council member

including President

$44 $118 $118

5. Pursuant to section 5.98(5) of the Local Government Act 1995 and regulation 33 of the

Local Government (Administration) Regulations 1996, council adopts the following annual local government allowances to be paid in addition to the annual meeting allowance:


President $500 $19,846 $19,846

6. Pursuant to section 5.98A of the Local Government Act 1995 and regulation 33A of the

Local Government (Administration) Regulations 1996, council adopts the following annual local government allowance to be paid in addition of the annual meeting allowance:


Deputy President $125 $4,966 $4,966


Travel costs to be calculated at the same rate applicable to the reimbursement of travel costs in the

same or similar circumstances under Schedule F of the Public Service Award 1992 issued by the

Western Australian Industrial Relations Commission as at the date of this determination. Voting Requirements – Absolute Majority

Moved: Cr J Hirsch Seconded: Cr R Spencer


Part F – Material Variance Reporting for 2017/2018

In accordance with regulation 34(5) of the Local Government (Financial Management) Regulations 1996, and AASB 1031 Materiality, the level to be used in statements of financial activity in 2017/2018 for reporting material variances shall be 10% or $10,000 whichever is the greater.

Voting Requirements – Simple Majority

Moved: Cr J Cunningham Seconded: Cr L Smith

Carried: 9/0

17083 OTHER BUSINESS

17083.1 MOTIONS OF WHICH DUE NOTICE HAS BEEN GIVEN



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17083.2 QUESTIONS BY MEMBERS OF WHICH DUE NOTICE HAS BEEN GIVEN

17083.3 URGENT BUSINESS APPROVED BY THE PERSON PRESIDING OR BY DECISION

The Shire President Cr Butler drew the attention of the Meeting to the correspondence from the Department of Local Government, Sport and Cultural Industries which was circulated to all Councillors on Tuesday morning 8th August 2017. There was some discussion on the UV Mining rate and the 10% discount in particular.

Late motion move by Cr Reid and accepted by the Meeting:


Moved: Cr G Reid Seconded: Cr J Hirsch That the CEO writes to the Department of Local Government, Sport and Cultural Industries to advise them why the Council has determined that the 10% discount on rates is appropriate for the Perenjori Shire. Carried: 9/0

17083.4 DATE OF NEXT MEETING / MEETINGS

17083.5 CLOSURE

Cr L Butler declared the meeting closed at 5:38 pm.

Attachments


9th August 2017

Attachment

17082.1

Draft Budget 2017/18


9th August 2017

SHIRE OF PERENJORI

BUDGET

FOR THE YEAR ENDED 30 JUNE 2018

TABLE OF CONTENTS

Statement of Comprehensive Income by Nature or Type 2

Statement of Comprehensive Income by Program 3

Statement of Cash Flows 4

Rate Setting Statement 5

Notes to and Forming Part of the Budget 6 to 34

SHIRE OF PERENJORI

STATEMENT OF COMPREHENSIVE INCOME

BY NATURE OR TYPE


NOTE 2017/18 2016/17 2016/17

Budget Actual Budget

$ $ $

Revenue

Rates 8 2,620,800 2,601,371 2,590,889

Operating grants, subsidies and

contributions 2,961,251 4,831,468 2,528,605

Fees and charges 14 940,730 987,531 1,050,550

Service charges 11 0 0 0

Interest earnings 2(a) 52,726 33,137 64,861

Other revenue 2(a) 174,200 223,962 136,500

6,749,707 8,677,469 6,371,405

Expenses

Employee costs (2,456,346) (2,640,375) (2,222,271)

Materials and contracts (2,712,498) (2,630,767) (1,349,691)

Utility charges (210,162) (201,446) (211,745)

Depreciation on non-current assets 2(a) (2,561,632) (2,610,746) (3,155,150)

Interest expenses 2(a) (65,308) (80,908) (74,483)

Insurance expenses (120,982) (117,240) (128,228)

Other expenditure (354,150) (279,119) (300,470)

(8,481,078) (8,560,601) (7,442,038)

(1,731,371) 116,868 (1,070,633)

Non-operating grants, subsidies and

contributions 1,456,033 1,522,339 2,168,346

Profit on asset disposals 6 0 535 10,155

Loss on asset disposals 6 (24,653) (88,481) (22,182)

Loss on revaluation of non current assets 0 0 0

NET RESULT (299,991) 1,551,261 1,085,686

Other comprehensive income

Changes on revaluation of non-current assets 0 0 0

Total other comprehensive income 0 0 0

TOTAL COMPREHENSIVE INCOME (299,991) 1,551,261 1,085,686

Notes:

All fair value adjustments relating to remeasurement of financial assets at fair value through

profit or loss (if any) and changes on revaluation of non-current assets are impacted

upon by external forces and not able to be reliably estimated at the time of budget adoption.

Fair value adjustments relating to the re-measurement of financial assets at fair value through

profit or loss will be assessed at the time they occur with compensating budget amendments

made as necessary.

It is anticipated, in all instances, any changes upon revaluation of non-current assets will relate to

non-cash transactions and as such, have no impact on this budget document.

This statement is to be read in conjunction with the accompanying notes.

Page 2

SHIRE OF PERENJORI


BY PROGRAM


NOTE 2017/18 2016/17 2016/17


Revenue (Refer Notes 1,2,8,10 to 14) $ $ $

Governance 132,076 74,912 100,811

General purpose funding 3,500,437 5,460,112 4,475,643

Law, order, public safety 24,600 21,336 24,100

Education and welfare 135,000 126,565 129,940

Housing 188,000 285,946 165,000

Community amenities 49,700 59,900 68,500

Recreation and culture 305,700 581,507 431,833

Transport 1,772,094 1,375,591 204,978

Economic services 313,500 325,011 279,000

Other property and services 326,000 363,990 489,000

6,749,707 8,677,470 6,371,405

Expenses Excluding Finance Costs Refer Notes 1, 2 & 15)

Governance (366,853) (286,733) (217,722)

General purpose funding (134,824) (144,050) (151,310)

Law, order, public safety (207,773) (239,122) (186,842)

Health (90,457) (119,777) (131,919)

Education and welfare (459,109) (478,114) (418,521)

Housing 0 (66,273) (81,568)

Community amenities (446,471) (371,800) (367,113)

Recreation and culture (1,237,900) (1,538,656) (1,365,791)

Transport (4,514,912) (3,966,786) (3,372,429)

Economic services (726,424) (752,450) (689,724)

Other property and services (231,047) (515,931) (384,616)

(8,415,770) (8,479,692) (7,367,555)

Finance Costs (Refer Notes 2 & 9)

Housing (18,067) (22,504) (20,963)


Recreation and culture (19,636) (27,136) (25,550)

Transport (5,041) (8,294) (6,450)

(65,308) (80,908) (74,483)

Non-operating Grants, Subsidies and Contributions

Law, order, public safety 30,000 0 30,000

Housing 0 0 368,000

Community amenities 0 6,232 147,570

Recreation and culture 10,000 0 6,667

Transport 1,296,033 1,516,107 1,516,109

Economic services 120,000 0 100,000

1,456,033 1,522,339 2,168,346

Profit/(Loss) On Disposal Of Assets (Refer Note 6)

Governance 0 (18,487) (8,500)

Transport (24,653) (69,459) (3,527)

(24,653) (87,946) (12,027)

NET RESULT (299,991) 1,551,263 1,085,686

Total other comprehensive income 0 0 0

TOTAL COMPREHENSIVE INCOME (299,991) 1,551,263 1,085,686

Page 3

SHIRE OF PERENJORI


BY PROGRAM


STATEMENT OF COMPREHENSIVE INCOME (Continued)

Notes:

All fair value adjustments relating to remeasurement of financial assets at fair value through

profit or loss (if any) and changes on revaluation of non-current assets are impacted

upon by external forces and not able to be reliably estimated at the time of budget adoption.

Fair value adjustments relating to the remeasurement of financial assets at fair value through

profit or loss will be assessed at the time they occur with compensating budget amendments

made as necessary.

It is anticipated, in all instances, any changes upon revaluation of non-current assets will relate to

non-cash transactions and as such, have no impact on this budget document.


Page 4

SHIRE OF PERENJORI

STATEMENT OF CASH FLOWS


NOTE 2017/18 2016/17 2016/17


$ $ $

CASH FLOWS FROM OPERATING ACTIVITIES

Receipts

Rates 2,620,800 2,613,409 2,570,889

Operating grants, subsidies and

contributions 3,661,251 4,306,753 2,528,605

Fees and charges 940,730 987,531 1,050,550

Service charges 0 0 0

Interest earnings 52,726 33,137 64,861

Goods and services tax 771,000 647,583 600,000

Other revenue 188,490 209,672 136,500

8,234,997 8,798,085 6,951,405

Payments

Employee costs (2,485,732) (2,619,461) (2,122,271)

Materials and contracts (2,762,498) (2,529,240) (1,236,991)

Utility charges (210,162) (201,446) (224,445)

Interest expenses (101,969) (79,508) (74,483)

Insurance expenses (120,982) (117,240) (128,228)

Goods and services tax (771,000) (612,318) (600,000)

Other expenditure (354,150) (279,118) (300,470)

(6,806,493) (6,438,330) (4,686,888)

Net cash provided by (used in)

operating activities 3(b) 1,428,504 2,359,755 2,264,517

CASH FLOWS FROM INVESTING ACTIVITIES

Payments for development of

land held for resale 5 0 0 0

Payments for purchase of

property, plant & equipment 5 (881,618) (1,620,562) (2,014,125)

Payments for construction of

infrastructure 5 (2,509,350) (2,237,930) (3,102,981)

Non-operating grants,

subsidies and contributions

used for the development of assets 1,456,033 1,522,339 2,168,346

Proceeds from sale of

plant & equipment 6 52,000 84,364 95,000

Net cash provided by (used in)

investing activities (1,882,935) (2,251,789) (2,853,760)

CASH FLOWS FROM FINANCING ACTIVITIES

Repayment of debentures 7 (267,943) (237,676) (238,737)

Advances to community groups 0 0 0

Proceeds from self supporting loans 0 0 0

Proceeds from new debentures 7 200,000 0 0

Net cash provided by (used In)

financing activities (67,943) (237,676) (238,737)

Net increase (decrease) in cash held (522,374) (129,711) (827,980)

Cash at beginning of year 2,399,832 2,529,542 2,521,307

Cash and cash equivalents

at the end of the year 3(a) 1,877,458 2,399,831 1,693,327


Page 5

SHIRE OF PERENJORI

RATE SETTING STATEMENT


NOTE 2017/18 2016/17 2016/17


$ $ $

Net current assets at start of financial year - surplus/(deficit) 4 995,318 659,135 749,960

Revenue from operating activities (excluding rates 1,2

and non-operating grants,subsidies and contributions)

Governance 132,076 74,912 100,811

General purpose funding 891,752 2,870,857 1,896,290


Health 2,600 2,600 2,600


Housing 188,000 285,946 165,000



Transport 1,772,094 1,376,126 215,133



4,141,022 6,088,750 3,802,207

Expenditure from operating activities 1,2

Governance (366,853) (286,733) (217,722)

General purpose funding (134,824) (162,537) (159,810)

Law, order, public safety (207,773) (239,122) (186,842)

Health (90,457) (119,777) (131,919)

Education and welfare (459,109) (478,114) (418,521)

Housing (18,067) (88,777) (102,531)


Recreation and culture (1,257,536) (1,565,792) (1,391,341)

Transport (4,544,606) (4,045,074) (3,365,861)

Economic services (729,300) (752,450) (689,724)

Other property and services (231,047) (515,931) (411,316)

(8,505,731) (8,649,081) (7,464,219)

Operating activities excluded from budget

(Profit)/Loss on asset disposals 6 24,653 87,946 12,027


Depreciation on assets 2(a) 2,561,632 2,610,746 3,155,150

Movement in employee benefit provisions (non-current) 0 67,203 0

Amount attributable to operating activities (783,106) 864,699 255,125

INVESTING ACTIVITIES

Non-operating grants, subsidies and

contributions 1,456,033 1,522,339 2,168,346

Purchase land held for resale 5 0 0 0

Purchase property, plant and equipment 5 (881,618) (1,620,562) (2,014,125)

Purchase and construction of infrastructure 5 (2,509,350) (2,237,931) (3,102,981)

Proceeds from disposal of assets 6 52,000 84,364 95,000

Amount attributable to investing activities (1,882,935) (2,251,790) (2,853,760)

FINANCING ACTIVITIES

Repayment of debentures 7 (267,943) (237,676) (238,737)

Proceeds from new debentures 7 200,000 0 0

Proceeds from self supporting loans 0 0 0

Transfers to cash backed reserves (restricted assets) 9 (231,576) (613,670) (132,861)

Transfers from cash backed reserves (restricted assets) 9 368,110 644,500 452,500

Amount attributable to financing activities 68,591 (206,846) 80,902

Budgeted deficiency before general rates (2,597,450) (1,593,937) (2,517,733)

Estimated amount to be raised from general rates 8 2,608,685 2,589,255 2,579,353

Net current assets at end of financial year - surplus/(deficit) 4 11,235 995,318 61,620


Page 6

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NOTES TO AND FORMING PART OF THE BUDGET


1. SIGNIFICANT ACCOUNTING POLICIES

(a) Basis of Preparation

The budget has been prepared in accordance with applicable Australian Accounting Standards

(as they apply to local government and not-for-profit entities), Australian Accounting

Interpretations, other authorative pronouncements of the Australian Accounting Standards

Board, the Local Government Act 1995 and accompanying regulations. Material accounting

policies which have been adopted in the preparation of this budget are presented below and

have been consistently applied unless stated otherwise.

Except for cash flow and rate setting information, the budget has also been prepared on the

accrual basis and is based on historical costs, modified, where applicable, by the

measurement at fair value of selected non-current assets, financial assets and liabilities.

The Local Government Reporting Entity

All funds through which the Shire controls resources to carry on its functions have been

included in the financial statements forming part of this budget.

In the process of reporting on the local government as a single unit, all transactions and

balances between those Funds (for example, loans and transfers between Funds) have been

eliminated.

All monies held in the Trust Fund are excluded from the financial statements. A separate

statement of those monies appears at Note 16 to this budget document.

(b) 2016/17 Actual Balances

Balances shown in this budget as 2016/17 Actual are as forecast at the time of budget

preparation and are subject to final adjustments.

(c) Rounding Off Figures

All figures shown in this budget, other than a rate in the dollar, are rounded to the nearest dollar.

(d) Rates, Grants, Donations and Other Contributions

Rates, grants, donations and other contributions are recognised as revenues when

the Shire obtains control overt he assets comprising the contributions.

Control over assets acquired from rates is obtained at the commencement of the rating period

or, where earlier, upon receipt of the rates.

(e) Goods and Services Tax (GST)

Revenues, expenses and assets are recognised net of the amount of GST, except where the

amount of GST incurred is not recoverable from the Australian Taxation Office (ATO).

Receivables and payables are stated inclusive of GST receivable or payable. The net amount of

GST recoverable from, or payable to, the ATO is included with receivables or payables in the

statement of financial position.

Cash flows are presented on a gross basis. The GST components of cash flows arising from

investing or financing activities which are recoverable from, or payable to, the ATO are

presented as operating cash flows.

(f) Superannuation

The Shire contributes to a number of superannuation funds on behalf of employees.

All funds to which the Shire contributes are defined contribution plans.

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1. SIGNIFICANT ACCOUNTING POLICIES (Continued)

(g) Cash and Cash Equivalents

Cash and cash equivalents include cash on hand, cash at bank, deposits available on demand

with banks, other short term highly liquid investments that are readily convertible to known

amounts of cash and which are subject to an insignificant risk of changes in value and bank

overdrafts.

Bank overdrafts are shown as short term borrowings in current liabilities in Note 4 - Net Current

Assets.

(h) Trade and Other Receivables

Trade and other receivables include amounts due from ratepayers for unpaid rates and service

charges and other amounts due from third parties for goods sold and services performed in the

ordinary course of business.

Receivables expected to be collected within 12 months of the end of the reporting period are

classified as current assets. All other receivables are classified as non-current assets.

Collectability of trade and other receivables is reviewed on an ongoing basis. Debts that are

known to be uncollectible are written off when identified. An allowance for doubtful debts is

raised when there is objective evidence that they will not be collectible.

(i) Inventories

General

Inventories are measured at the lower of cost and net realisable value.

Net realisable value is the estimated selling price in the ordinary course of business less the

estimated costs of completion and the estimated costs necessary to make the sale.

Land Held for Resale

Land held for development and sale is valued at the lower of cost and net realisable value. Cost

includes the cost of acquisition, development, borrowing costs and holding costs until

completion of development. Finance costs and holding charges incurred after development is

completed are expensed.

Gains and losses are recognised in profit or loss at the time of signing an unconditional

contract of sale if significant risks and rewards, and effective control over the land, are passed

on to the buyer at this point.

Land held for sale is classified as current except where it is held as non-current based on

Council’s intentions to release for sale.

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(j) Fixed Assets

Each class of fixed assets within either property, plant and equipment or infrastructure, is

carried at cost or fair value as indicated less, where applicable, any accumulated depreciation

and impairment losses.

Initial Recognition and Measurement between Mandatory Revaluation Dates

All assets are initially recognised at cost and subsequently revalued in accordance with the

mandatory measurement framework detailed above.

In relation to this initial measurement, cost is determined as the fair value of the assets given

as consideration plus costs incidental to the acquisition. For assets acquired at no cost or for

nominal consideration, cost is determined as fair value at the date of acquisition. The cost of

non-current assets constructed by the Shire includes the cost of all materials used in

construction, direct labour on the project and an appropriate proportion of variable and fixed overheads.

Individual assets acquired between initial recognition and the next revaluation of the asset class

in accordance with the mandatory measurement framework detailed above, are carried at cost

less accumulated depreciation as management believes this approximates fair value. They will

be subject to subsequent revaluation of the next anniversary date in accordance with the

mandatory measurement framework detailed above.

Revaluation

Increases in the carrying amount arising on revaluation of assets are credited to a revaluation

surplus in equity. Decreases that offset previous increases of the same asset are recognised

against revaluation surplus directly in equity. All other decreases are recognised in profit or loss.

Land Under Roads

In Western Australia, all land under roads is Crown land, the responsibility for managing which,

is vested in the local government.

Effective as at 1 July 2008, Council elected not to recognise any value for land under roads

acquired on or before 30 June 2008. This accords with the treatment available in Australian

Accounting Standard AASB 1051 Land Under Roads and the fact Local Government (Financial

Management) Regulation 16(a)(i) prohibits local governments from recognising such land as an

asset.

In respect of land under roads acquired on or after 1 July 2008, as detailed above, Local

Government (Financial Management) Regulation 16(a)(i) prohibits local governments from

recognising such land as an asset.

Whilst such treatment is inconsistent with the requirements of AASB 1051, Local Government

(Financial Management) Regulation 4(2) provides, in the event of such an inconsistency, the

Local Government (Financial Management) Regulations prevail.

Consequently, any land under roads acquired on or after 1 July 2008 is not included as an asset

of the Shire

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(j) Fixed Assets (Continued)

Depreciation

The depreciable amount of all fixed assets including buildings but excluding freehold land, are

depreciated on a straight-line basis over the individual asset’s useful life from the time the asset

is held ready for use. Leasehold improvements are depreciated over the shorter of either the

unexpired period of the lease or the estimated useful life of the improvements.

Major depreciation periods used for each class of depreciable asset are:

Buildings 30 to 50 years

Furniture and Equipment 4 to 10 years

Plant and Equipment 5 to 15 years

Sealed roads and streets

formation not depreciated

pavement 50 years

seal

- bituminous seals 20 years

- asphalt surfaces 25 years

Gravel roads


pavement 50 years

gravel sheet 12 years

Formed roads


pavement 50 years

Footpaths - slab 20 years

Sewerage piping 100 years

Water supply piping & drainage systems 75 years

The assets residual values and useful lives are reviewed, and adjusted if appropriate, at the end

of each reporting period.

An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s

carrying amount is greater than its estimated recoverable amount.

Gains and losses on disposals are determined by comparing proceeds with the carrying

amount. These gains and losses are included in profit or loss in the period which they arise.

Capitalisation Threshold

Expenditure on items of equipment under $5,000 is not capitalised. Rather, it is recorded on an

asset inventory listing.

(k) Fair Value of Assets and Liabilities

When performing a revaluation, the Shire uses a mix of both independent and management

valuations using the following as a guide:

Fair Value is the price that the Shire would receive to sell the asset or would have to pay to

transfer a liability, in an orderly (i.e. unforced) transaction between independent, knowledgeable

and willing market participants at the measurement date.

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(k) Fair Value of Assets and Liabilities (Continued)

As fair value is a market-based measure, the closest equivalent observable market pricing

information is used to determine fair value. Adjustments to market values may be made having

regard to the characteristics of the specific asset. The fair values of assets that are not traded

in an active market are determined using one or more valuation techniques. These valuation

techniques maximise, to the extent possible, the use of observable market data.

To the extent possible, market information is extracted from either the principal market for the

asset (i.e. the market with the greatest volume and level of activity for the asset or, in the

absence of such a market, the most advantageous market available to the entity at the end of

the reporting period (ie the market that maximises the receipts from the sale of the asset after

taking into account transaction costs and transport costs).

For non-financial assets, the fair value measurement also takes into account a market

participant’s ability to use the asset in its highest and best use or to sell it to another market

participant that would use the asset in its highest and best use.

Fair Value Hierarchy

AASB 13 requires the disclosure of fair value information by level of the fair value hierarchy,

which categorises fair value measurement into one of three possible levels based on the lowest

level that an input that is significant to the measurement can be categorised into as follows:

Level 1

Measurements based on quoted prices (unadjusted) in active markets for identical assets or

liabilities that the entity can access at the measurement date.

Level 2

Measurements based on inputs other than quoted prices included in Level 1 that are observable

for the asset or liability, either directly or indirectly.

Level 3

Measurements based on unobservable inputs for the asset or liability.

The fair values of assets and liabilities that are not traded in an active market are determined

using one or more valuation techniques. These valuation techniques maximise, to the extent

possible, the use of observable market data. If all significant inputs required to measure fair

value are observable, the asset or liability is included in Level 2. If one or more significant inputs

are not based on observable market data, the asset or liability is included in Level 3.

Valuation techniques

The Shire selects a valuation technique that is appropriate in the circumstances and for

which sufficient data is available to measure fair value. The availability of sufficient and relevant

data primarily depends on the specific characteristics of the asset or liability being measured.

The valuation techniques selected by the Shire are consistent with one or more of the

following valuation approaches:

Market approach

Valuation techniques that use prices and other relevant information generated by market

transactions for identical or similar assets or liabilities.

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(k) Fair Value of Assets and Liabilities (Continued)

Income approach

Valuation techniques that convert estimated future cash flows or income and expenses into a

single discounted present value.

Cost approach

Valuation techniques that reflect the current replacement cost of an asset at its current service

capacity.

Each valuation technique requires inputs that reflect the assumptions that buyers and sellers

would use when pricing the asset or liability, including assumptions about risks. When

selecting a valuation technique, the Shire gives priority to those techniques that maximise

the use of observable inputs and minimise the use of unobservable inputs. Inputs that are

developed using market data (such as publicly available information on actual transactions) and

reflect the assumptions that buyers and sellers would generally use when pricing the asset or

liability and considered observable, whereas inputs for which market data is not available and

therefore are developed using the best information available about such assumptions are

considered unobservable.

The mandatory measurement framework imposed by the Local Government (Financial Management)

Regulations requires, as a minimum, all assets to be revalued at least every 3 years. Relevant

disclosures, in accordance with the requirements of Australian Accounting Standards have been

made in the budget as necessary.

(l) Financial Instruments

Initial Recognition and Measurement

Financial assets and financial liabilities are recognised when the Shire becomes a party to

the contractual provisions to the instrument. For financial assets, this is equivalent to the date

that the Shire commits itself to either the purchase or sale of the asset (ie trade date

accounting is adopted).

Financial instruments are initially measured at fair value plus transaction costs, except where

the instrument is classified ‘at fair value through profit or loss’, in which case transaction costs

are expensed to profit or loss immediately.

Classification and Subsequent Measurement

Financial instruments are subsequently measured at fair value, amortised cost using the

effective interest rate method, or cost.

Amortised cost is calculated as:

(a) the amount in which the financial asset or financial liability is measured at initial

recognition;

(b) less principal repayments and any reduction for impairment; and

(c) plus or minus the cumulative amortisation of the difference, if any, between the amount

initially recognised and the maturity amount calculated using the effective interest

rate method.

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(l) Financial Instruments (Continued)

The effective interest method is used to allocate interest income or interest expense over the

relevant period and is equivalent to the rate that discounts estimated future cash payments or

receipts (including fees, transaction costs and other premiums or discounts) through the

expected life (or when this cannot be reliably predicted, the contractual term) of the financial

instrument to the net carrying amount of the financial asset or financial liability. Revisions to

expected future net cash flows will necessitate an adjustment to the carrying value with a

consequential recognition of an income or expense in profit or loss.

(i) Financial assets at fair value through profit and loss

Financial assets are classified at “fair value through profit or loss” when they are held for

trading for the purpose of short term profit taking. Assets in this category are classified as

current assets. Such assets are subsequently measured at fair value with changes in

carrying amount being included in profit or loss.

(ii) Loans and receivables

Loans and receivables are non-derivative financial assets with fixed or determinable

payments that are not quoted in an active market and are subsequently measured at

amortised cost. Gains or losses are recognised in profit or loss.

Loans and receivables are included in current assets where they are expected to mature

within 12 months after the end of the reporting period.

(iii) Held-to-maturity investments

Held-to-maturity investments are non-derivative financial assets with fixed maturities and

fixed or determinable payments that the Shire management has the positive intention

and ability to hold to maturity. They are subsequently measured at amortised cost. Gains or

losses are recognised in profit or loss.

Held-to-maturity investments are included in current assets where they are expected to

mature within 12 months after the end of the reporting period. All other investments are

classified as non-current.

(iv) Available-for-sale financial assets

Available-for-sale financial assets are non-derivative financial assets that are either not suitable

to be classified into other categories of financial assets due to their nature, or they are

designated as such by management. They comprise investments in the equity of other entities

where there is neither a fixed maturity nor fixed or determinable payments.

They are subsequently measured at fair value with changes in such fair value (i.e. gains or

losses) recognised in other comprehensive income (except for impairment losses). When the

financial asset is derecognised, the cumulative gain or loss pertaining to that asset previously

recognised in other comprehensive income is reclassified into profit or loss.

Available-for-sale financial assets are included in current assets, where they are expected to

be sold within 12 months after the end of the reporting period. All other available for sale

financial assets are classified as non-current.

(v) Financial liabilities

Non-derivative financial liabilities (excl. financial guarantees) are subsequently measured at

amortised cost. Gains or losses are recognised in the profit or loss.

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(l) Financial Instruments (Continued)

Impairment

A financial asset is deemed to be impaired if, and only if, there is objective evidence of impairment

as a result of one or more events (a “loss event”) having occurred, which has an impact on the

estimated future cash flows of the financial asset(s).

In the case of available-for-sale financial assets, a significant or prolonged decline in the market

value of the instrument is considered a loss event. Impairment losses are recognised in profit or

loss immediately. Also, any cumulative decline in fair value previously recognised in other

comprehensive income is reclassified to profit or loss at this point.

In the case of financial assets carried at amortised cost, loss events may include: indications that

the debtors or a group of debtors are experiencing significant financial difficulty, default or

delinquency in interest or principal payments; indications that they will enter bankruptcy or other

financial reorganisation; and changes in arrears or economic conditions that correlate with

defaults.

For financial assets carried at amortised cost (including loans and receivables), a separate

allowance account is used to reduce the carrying amount of financial assets impaired by credit

losses. After having taken all possible measures of recovery, if management establishes that the

carrying amount cannot be recovered by any means, at that point the written-off amounts are

charged to the allowance account or the carrying amount of impaired financial assets is reduced

directly if no impairment amount was previously recognised in the allowance account.

Derecognition

Financial assets are derecognised where the contractual rights for receipt of cash flows expire or

the asset is transferred to another party, whereby the Shire no longer has any significant

continual involvement in the risks and benefits associated with the asset.

Financial liabilities are derecognised where the related obligations are discharged, cancelled or

expired. The difference between the carrying amount of the financial liability extinguished or

transferred to another party and the fair value of the consideration paid, including the transfer of

non-cash assets or liabilities assumed, is recognised in profit or loss.

(m) Impairment of Assets

In accordance with Australian Accounting Standards the Shire assets, other than inventories,

are assessed at each reporting date to determine whether there is any indication they may be

impaired.

Where such an indication exists, an impairment test is carried out on the asset by comparing the

recoverable amount of the asset, being the higher of the asset’s fair value less costs to sell and

value in use, to the asset’s carrying amount.

Any excess of the asset’s carrying amount over its recoverable amount is recognised immediately

in profit or loss, unless the asset is carried at a revalued amount in accordance with another

standard (e.g. AASB 116) whereby any impairment loss of a revaluation decrease in accordance

with that other standard.

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(m) Impairment of Assets (Continued)

For non-cash generating assets such as roads, drains, public buildings and the like, value in use

is represented by the depreciated replacement cost of the asset.

At the time of adopting this budget, it is not possible to estimate the amount of impairment losses

(if any) as at 30 June 2017.

In any event, an impairment loss is a non-cash transaction and consequently, has no impact on

this budget document.

(n) Trade and Other Payables

Trade and other payables represent liabilities for goods and services provided to the Shire

prior to the end of the financial year that are unpaid and arise when the Shire becomes obliged

to make future payments in respect of the purchase of these goods and services. The amounts

are unsecured, are recognised as a current liability and are normally paid within 30 days of

recognition.

(o) Employee Benefits

Short-Term Employee Benefits

Provision is made for the Shire's obligations for short-term employee benefits. Short-term

employee benefits are benefits (other than termination benefits) that are expected to be settled

wholly before 12 months after the end of the annual reporting period in which the employees

render the related service, including wages, salaries and sick leave. Short-term employee

benefits are measured at the (undiscounted) amounts expected to be paid when the obligation is

settled.

The Shire’s obligations for short-term employee benefits such as wages, salaries and sick

leave are recognised as a part of current trade and other payables in the statement of financial

position. The Shire’s obligations for employees’ annual leave and long service leave

entitlements are recognised as provisions in the statement of financial position.

Other Long-Term Employee Benefits

Provision is made for employees’ long service leave and annual leave entitlements not expected to

be settled wholly within 12 months after the end of the annual reporting period in which the

employees render the related service. Other long-term employee benefits are measured at the

present value of the expected future payments to be made to employees. Expected future

payments incorporate anticipated future wage and salary levels, durations or service and

employee departures and are discounted at rates determined by reference to market yields at the

end of the reporting period on government bonds that have maturity dates that approximate the

terms of the obligations. Any remeasurements for changes in assumptions of obligations for other

long-term employee benefits are recognised in profit or loss in the periods in which the changes

occur.

The Shire’s obligations for long-term employee benefits are presented as non-current provisions

in its statement of financial position, except where the Shire does not have an unconditional right

to defer settlement for at least 12 months after the end of the reporting period, in which case the

obligations are presented as current provisions.

Page 15

SHIRE OF PERENJORI




(p) Borrowing Costs

Borrowing costs are recognised as an expense when incurred except where they are directly

attributable to the acquisition, construction or production of a qualifying asset. Where this is the

case, they are capitalised as part of the cost of the particular asset until such time as the asset is

substantially ready for its intended use or sale.

(q) Provisions

Provisions are recognised when the Shire has a legal or constructive obligation, as a result of

past events, for which it is probable that an outflow of economic benefits will result and that outflow

can be reliably measured.

Provisions are measured using the best estimate of the amounts required to settle the obligation at

the end of the reporting period.

(r) Leases

Leases of fixed assets where substantially all the risks and benefits incidental to the ownership of

the asset, but not legal ownership, are transferred to the Shire, are classified as finance leases.

Finance leases are capitalised recording an asset and a liability at the lower amounts equal to the

fair value of the leased property or the present value of the minimum lease payments, including

any guaranteed residual values. Lease payments are allocated between the reduction of the lease

liability and the lease interest expense for the period.

Leased assets are depreciated on a straight live basis over the shorter of their estimated useful

lives or the lease term.

Lease payments for operating leases, where substantially all the risks and benefits remain with

the lessor, are charged as expenses in the periods in which they are incurred.

Lease incentives under operating leases are recognised as a liability and amortised on a straight

line basis over the life of the lease term.

(s) Interests in Joint Arrangements

Joint arrangements represent the contractual sharing of control between parties in a business venture

where unanimous decisions about relevant activities are required.

Separate joint venture entities providing joint venturers with an interest to net assets are classified

as a joint venture and accounted for using the equity method. Refer to note 1(o) for a description

of the equity method of accounting.

Joint venture operations represent arrangements whereby joint operators maintain direct interests in

each asset and exposure to each liability of the arrangement. The Shire’s interests in the assets,

liabilities, revenue and expenses of joint operations are included in the respective line items of the

financial statements. Information about the joint ventures is set out in Note 19.

Page 16

SHIRE OF PERENJORI




(t) Current and Non-Current Classification

In the determination of whether an asset or liability is current or non-current, consideration is given

to the time when each asset or liability is expected to be settled. The asset or liability is classified

as current if it is expected to be settled within the next 12 months, being the Shire’s operational

cycle. In the case of liabilities where the Shire does not have the unconditional right to defer

settlement beyond 12 months, such as vested long service leave, the liability is classified as

current even if not expected to be settled within the next 12 months. Inventories held for trading

are classified as current even if not expected to be realised in the next 12 months except for land

held for sale where it is held as non-current based on the Shire’s intentions to release for sale.

(u) Comparative Figures

Where required, comparative figures have been adjusted to conform with changes in presentation

for the current budget year.

(v) Budget Comparative Figures

Unless otherwise stated, the budget comparative figures shown in this budget document relate to

the original budget estimate for the relevant item of disclosure.

Page 17

SHIRE OF PERENJORI



2017/18 2016/17 2016/17


2. REVENUES AND EXPENSES $ $ $

(a) Net Result

The net result includes:

(i) Charging as an expense:

Auditors remuneration

Audit services 26,000 28,352 25,000

Other services

Depreciation By Program

Governance 87,719 91,580 61,553

General purpose funding 0 0 0


Health 9,400 9,296 10,674


Housing 97,150 95,929 101,546



Transport 1,618,838 1,620,837 2,339,506



2,561,632 2,610,746 3,155,150

Depreciation By Asset Class

Buildings 399,434 407,092 422,241

Furniture & Equipment 14,693 14,975 13,087

Plant & Equipment 328,817 335,121 245,357

Infrastructure Assets - Roads 1,477,334 1,505,659 2,239,033

Infrastructure Assets - Footpaths 15,949 16,255 13,594

Infrastructure Assets - Parks , Ovals & Dams 234,039 238,526 138,680

Infrastructure Assets - Other 37,401 38,118 33,824

Infrastructure Assets - Airfield 53,965 55,000 49,334

2,561,632 2,610,746 3,155,150

Interest Expenses (Finance Costs)

- Debentures (refer note 7(a)) 65,308 80,908 74,483

65,308 80,908 74,483

(ii) Crediting as revenues:

Interest Earnings

Investments

- Reserve funds 31,576 13,670 32,861

- Other funds 18,150 15,886 26,000

Other interest revenue (refer note 12) 3,000 3,582 6,000

52,726 33,137 64,861

(iii) Other Revenue

Reimbursements and recoveries 145,000 107,208 50,000

Other 29,200 116,754 86,500

174,200 223,962 136,500

Page 18

SHIRE OF PERENJORI



2. REVENUES AND EXPENSES (Continued)

(b) Statement of Objective

In order to discharge its responsibilities to the community, Council has developed a set ofoperational and financial objectives. These objectives have been established both on an overallbasis, reflected by the Shire's Community Vision, and for each of its broad activities/programs.

Council has adopted a 'Plan for the future' comprising a Strategic Community Plan and Corporate Business Plan to provide the long term community vision, aspirations and objectives.

Based upon feedback received from the community the vision of the Shire is:"A wonderful place to live, work, invest and visit with the community working togetherto achieve shared objectives"

The Strategic Community Plan defines the key objectives of the Shire as:"Economic: A strong, resilient and balanced economy.Environment: Our unique natural and built environment is protected and enhanced.Social: Our community enjoys a high quality of life.Civic Leadership: A collaborative and engaged community."

GOVERNANCE

Activities:

Expenses associated with provision of services to members of council and elections. Also included are costsassociated with computer operations, corporate accounting, corporate records and asset management. Costsreported as administrative expenses are redistributed in accordance with the principle of activity basedcosting (ABC).

GENERAL PURPOSE FUNDING

Activities:

Rates and associated revenues, general purpose government grants, interest revenue and other miscellaneous revenues such as commission on Police Licensing. The costs associated with raising the above mentioned revenues, eg. Valuation expenses, debt collection and overheads.

LAW, ORDER, PUBLIC SAFETY

Activities:

Enforcement of Local Laws, fire prevention, animal control and provision of ranger services.

HEALTH

Activities:

Health inspection services, food quality control, mosquito control and contributions towards provision ofmedical health services.

EDUCATION AND WELFARE

Activities:

Assists with the provision of Child Care at the Perenjori Child Care Centre and Youth Activities withinthe Shire.

HOUSING

Activities:

Provision and maintenance of rented housing accommodation for pensioners and employees.

Page 19

SHIRE OF PERENJORI



2. REVENUES AND EXPENSES (Continued)

(b) Statement of Objective (Continued)

COMMUNITY AMENITIES

Activities:

Sanitation, sewerage, stormwater drainage, protection of the environment, public conveniences, cemeteriesand town planning.

RECREATION AND CULTURE

Activities:

Parks, gardens and recreation reserves, library services, television and radio re-broadcasting, swimmingfacilities, walk trails, youth recreation, public halls.

TRANSPORT

Activities:

Construction and maintenance of roads, footpaths, drainage works, parking facilities, traffic control, depotoperations, plant purchase, marine facilities and cleaning of streets.

ECONOMIC SERVICES

Activities:

Tourism, community development, pest control, building services, caravan parks and private works.

OTHER PROPERTY & SERVICES

Activities:

Plant works, plant overheads and stock of materials.

Page 20

SHIRE OF PERENJORI



3. NOTES TO THE STATEMENT OF CASH FLOWS

(a) Reconciliation of Cash

For the purposes of the statement of cash flows, cash includes cash and cash equivalents,

net of outstanding bank overdrafts. Estimated cash at the end of the reporting period

is as follows:

2017/18 2016/17 2016/17


$ $ $

Cash - unrestricted 135,417 521,257 103,561

Cash - restricted 1,742,041 1,878,575 1,589,766

1,877,458 2,399,832 1,693,327

The following restrictions have been imposed by regulation or other externally imposed requirements:

Leave Reserve 61,017 59,800 60,376

Plant Reserve 226,835 237,583 152,487

Reserve - Computer 8,621 8,621 8,522

Reserve - Staff Housing 36,572 31,631 33,114

Reserve - Local Group Interest Free Loan 16,684 16,345 16,448

Reserve - Local Achievement 2,677 2,677 2,646

Reserve - Refuse Site 199,252 197,517 98,129

Reserve - Swimming Pool 84,804 83,311 84,429

Reserves - Gravel Pit Rehabilitation 19,336 18,998 19,117

Reserves - Joint Venture Housing 293,172 288,010 291,902

Reserve - Tourism - Caravan Park 8,410 8,263 8,316

Reserve - Tourism - CVP Village 31,844 31,287 31,841

Reserve - Sport & Recreation Amenities 2,739 2,739 2,756

Reserve - Mt Gibson Infrastructure 524,854 515,647 520,690

Reserve - Airstrip Development 3,069 3,015 3,033

Reserve - Water Harvesting Control 141,091 140,373 40,627

Reserve - Vocal History 7,683 7,549 7,597

Reserve - Water Supply 18,729 18,402 18,518

Reserve - Community Bus & Maintenance 18,485 18,162 18,276

Reserve - Road 10,607 10,422 10,487

Reserve - Community Amenities 25,560 25,113 5,271

Reserve - Communications (0) 153,110 155,187

1,742,041 1,878,575 1,589,766

(b) Reconciliation of Net Cash Provided By

Operating Activities to Net Result

Net result (299,991) 1,551,263 1,085,686

Depreciation 2,561,632 2,610,746 3,155,150

(Profit)/loss on sale of asset 24,653 87,946 12,027


(Increase)/decrease in receivables 714,290 (475,668) 80,000

(Increase)/decrease in inventories 0 33,868 0

Increase/(decrease) in payables (116,047) 31,448 100,000

Increase/(decrease) in employee provisions 0 42,491 0

Grants/contributions for the development

of assets (1,456,033) (1,522,339) (2,168,346)

Net Cash from Operating Activities 1,428,504 2,359,755 2,264,517

Page 21

SHIRE OF PERENJORI



3. NOTES TO THE STATEMENT OF CASH FLOWS (Continued)

2017/18 2016/17 2016/17


$ $ $

(c) Undrawn Borrowing Facilities

Credit Standby Arrangements

Bank overdraft limit 0 0 300,000

Bank overdraft at balance date 0 0 0

Credit card limit 20,000 20,000 20,000

Credit card balance at balance date (3,000) (3,429) 0

Total Amount of Credit Unused 17,000 16,571 320,000

Loan Facilities

Loan facilities in use at balance date 1,181,142 1,249,084 1,224,845

Unused loan facilities at balance date 0 0 0

2017/18 2016/17

Note Budget Actual

4. NET CURRENT ASSETS $ $

CURRENT ASSETS

Cash - unrestricted 3(a) 135,417 521,257

Cash - restricted reserves 3(a) 1,742,041 1,878,575

Receivables 52,391 766,681

Inventories 21,422 21,422

1,951,271 3,187,935

LESS: CURRENT LIABILITIES

Trade and other payables (197,995) (314,042)

Long term borrowings 0 (249,761)

Provisions (237,673) (237,673)

(435,668) (801,476)

Unadjusted net current assets 1,515,603 2,386,459

Differences between the net current assets at the end of each

financial year in the rate setting statement and net current

assets detailed above arise from amounts which have been

accordance with FM Reg 32 as movements for these items

have been funded within the budget estimates.

These differences are disclosed as adjustments below.

Adjustments

Less: Cash - restricted reserves 3(a) (1,742,041) (1,878,575)

Add: Current portion of debentures 0 249,761

Add: Current liabilities not expected to be cleared at end of year 237,673 237,673

Adjusted net current assets - surplus/(deficit) 11,235 995,318

Page 22

5. ACQUISITION OF ASSETS

The following assets are budgeted to be acquired during the year.

Governance

General

Purpose

Funding

Law, Order

& Public

Safety Health

Education

& Welfare Housing

Community

Amenities

Recreation

& Culture Transport

Economic

Services

Other

Property

and

Services

2017/18 Budget

Total

2016/17

Actual

Total

Asset Class $ $ $ $ $ $ $ $ $ $ $ $ $

Property, Plant and Equipment

Land 0 0 0 0 0 0 0 0 0 0 0 0 0

Buildings 160,000 0 25,000 0 0 49,850 9,000 285,000 0 33,000 0 561,850 1,057,976

Plant & Equipment 0 0 11,000 0 0 0 0 0 303,768 0 0 314,768 562,586

Furniture & Equipment 0 0 0 0 0 0 0 5,000 0 0 0 5,000 0

160,000 0 36,000 0 0 49,850 9,000 290,000 303,768 33,000 0 881,618 1,620,562

Infrastructure

Infrastructure Assets - Roads 0 0 0 0 0 0 0 0 1,994,350 0 0 1,994,350 2,109,306

Infrastructure Assets - Footpaths 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0

Infrastructure Assets - Parks , Ovals & Dams 0 0 0 0 0 0 0 185,000 0 330,000 0 515,000 59,229

Infrastructure Assets - Other 0 0 0 0 0 0 0 0 0 0 0 69,396

Infrastructure Assets - Airfield 0 0 0 0 0 0 0 0 0 0 0 0

Infrastructure Assets - Subdivision 0 0 0 0 0 0 0 0 0 0 0

Infrastructure Assets - Caravan Park 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 185,000 1,994,350 330,000 0 2,509,350 2,237,931



Total Acquisitions 160,000 0 36,000 0 0 49,850 9,000 475,000 2,298,118 363,000 0 3,390,968 3,858,493

SHIRE OF PERENJORI



Reporting Program

Page 23

6. DISPOSALS OF ASSETS

The following assets are budgeted to be disposed of during the year.

By Program Net Book Sale Profit Loss

Value Proceeds

$ $ $ $

Transport

Side Tipper PE124 45,418 25,000 0 (20,418)

Holden Colarado PE217 31,235 27,000 0 (4,235)

76,653 52,000 0 (24,653)

By Class Net Book Sale Profit Loss

Value Proceeds

$ $ $ $

Plant and Equipment

76,653 52,000 0 (24,653)

76,653 52,000 0 (24,653)

SHIRE OF PERENJORI



2017/18 Budget

2017/18 Budget

Page 24

7. INFORMATION ON BORROWINGS

(a) Debenture Repayments

Movement in debentures and interest between the beginning and the end of the current financial year.

Principal Principal Interest

Repayments Outstanding Repayments

Principal New 2017/18 2016/17 2017/18 2016/17 2017/18 2016/17

Particulars 1-Jul-17 Loans Budget Actual Budget Actual Budget Actual

$ $ $ $ $ $

Loan 94 Industrial Land 9,341 9,341 8,839 0 9,341 517 1,277

Loan 96 CHA Housing 100,197 11,704 10,866 88,494 100,197 6,365 7,509

Loan 97 Flat Pack Housing 122,436 22,328 21,319 100,108 122,436 5,472 7,273

Loan 98 John St Subdivision 279,029 17,615 16,463 261,414 279,029 19,171 21,697

Loan 99 Aquatic Centre 192,806 73,725 69,439 119,081 192,806 10,645 15,389

Loan 100 Acquatic Centre 195,504 35,510 33,867 159,994 195,504 8,991 11,747

Loan 101 - 2 X Duplex Housing 139,392 25,361 24,214 114,031 139,392 6,230 7,723

Loan 102 - Grader 210,379 54,080 52,670 156,299 210,379 5,041 8,294

Loan 103 - Caron Dam 200,000 18,279 0 181,721 0 2,876 0

1,249,084 200,000 267,943 237,676 1,181,142 1,249,084 65,308 80,908

All debenture repayments will be financed by general purpose revenue.

SHIRE OF PERENJORI



7. INFORMATION ON BORROWINGS (Continued)

(b) New Debentures - 2017/18

Amount Institution Loan Term Total Interest Amount Balance

Particulars/Purpose Borrowed Type (Years) Interest & Rate Used Unspent

Budget Charges % Budget $

Caron Dam 200,000 WATC Debenture 5 16,270 2.90% 200,000 0

16,270 200,000 0

(c) Unspent Debentures

The Shire has no unspent debenture funds as at 30th June 2017, nor is it expected to have unspent debentures funds as

at 30th June 2018.

(d) Overdraft

Council does not have an overdraft overdraft facility.

SHIRE OF PERENJORI



Page 25

8. RATING INFORMATION - 2017/18 FINANCIAL YEAR

Rate in Number Rateable 2017/18 2017/18 2016/17

$ of Value Budgeted Budgeted Actual

RATE TYPE Properties $ Rate Total $

Revenue Revenue

$ $

Differential general rate or general rate

GRV - Townsite 7.9500 105 1,263,496 100,448 100,448 88,570

GRV - Mining 7.9500 1 3,144,000 249,948 249,948 342,091

UV - Rural/Pastoral 1.9169 268 93,698,300 1,796,103 1,796,103 1,702,626

UV - Mining 34.8736 58 1,854,551 646,749 646,749 622,292

Sub-Totals 432 99,960,347 2,793,248 2,793,248 2,755,579

Minimum

Minimum payment $

GRV - Townsite 335 31 28,041 10,385 10,385 11,484

GRV - Mining 335 1 20 335 335 0

UV - Rural/Pastoral 335 10 69,100 3,350 3,350 3,509

UV - Mining 335 21 11,973 7,035 7,035 9,251

Sub-Totals 63 109,134 21,105 21,105 24,244

Rates paid in advance adjustment 15,100

Discounts (Note 13) (205,668) (205,668)

Total amount raised from general rates 2,608,685 2,589,255

Exgratia rates 12,115 12,116

Total Rates 2,620,800 2,601,371

SHIRE OF PERENJORI



Page 26

8(a). RATING INFORMATION - 2017/18 FINANCIAL YEAR (CONTINUED)

All land except exempt land in the Shire of Perenjori is rated according to its Gross Rental Value (GRV) in townsites or Unimproved Value (UV)

in the remainder of the Shire of Perenjori.

The general rates detailed above for the 2017/18 financial year have been determined by Council on the basis of raising the revenue required to meet the deficiency

between the total estimated expenditure proposed in the budget and the estimated revenue to be received from all sources other than rates and also considering the

extenet of any increase in rating over the level adopted in the previous year.

The minimum rates have been determined by Council on the basis that all ratepayers must make a reasonable contribution to the cost of the Local Government

services/facilities.

OBJECTIVES AND REASONS FOR DIFFERENTIAL RATING

To provide equity in the rating of properties across the Shire the following rate categories have been determined for the implementation

of differential rating.

Differential General Rate

Description Characteristics Objects Reasons

UV - Rural/Pastoral

UV - Mining

Differential Minimum Payment

Description Characteristics Objects Reasons

SHIRE OF PERENJORI



Properties within the Shire that are

for broad acre farming

Properties within the Shire with a mining,

exploration or prospecting tenement lease

The 4.3% decrease in the UV Rural rate in the $ will

result in revenue yield being 4.6% higher than the

previous year for this rating category as the decrease

is offset by the increase in valuations pf around 12%.

The UV rate reflects the significant contribution by the rural

industries to the Shire income and is kept as reasonably low

as possible.

Council has increased the rate in the dollar by 1.63%

resulting in an increase in revenue compared to the

previous year of 6.44%.

The UV Mining category is rated higher to reflect the

higher infrastructure maintenance & renewal costs the Shire

bears due to mining in the area. It also reflects the

advantage that mining companies enjoy being able to utilise

already established services and facilties in the area.

UV - Rural/PastoralProperties within the Shire that are

for broad acre farming The object of the minimums is to raise a reasonable

contribution from all ratepayers towards the cost of

providing municipal services.

The minimum is a realistic contribution that any property

should make towards the cost of services provided.

UV - MiningProperties within the Shire with a mining,

exploration or prospecting tenement lease.

Page 27

9. CASH BACKED RESERVES

Opening

Balance

Transfer

to Interest

Transfer

(from)

Closing

Balance

Opening

Balance Transfer to

Transfer

(from)

Closing

Balance

Opening

Balance

Transfer

to Interest

Transfer

(from)

Closing

Balance

$ $ $ $ $ $ $ $ $ $ $ $

Leave Reserve 59,800 0 1,217 0 61,017 59,114 686 0 59,800 59,114 0 1,262 0 60,376

Plant Reserve 237,583 0 4,252 (15,000) 226,835 236,246 1,337 0 237,583 236,246 100,000 4,241 (188,000) 152,487

Reserve - Computer 8,621 0 0 0 8,621 8,522 99 0 8,621 8,522 0 0 0 8,522

Reserve - Staff Housing 31,631 0 4,941 0 36,572 274,484 1,647 (244,500) 31,631 274,484 0 3,130 (244,500) 33,114

Reserve - Local Group Interest Free Loan 16,345 0 339 0 16,684 16,158 188 0 16,345 16,158 0 290 0 16,448

Reserve - Local Achievement 2,677 0 0 0 2,677 2,646 31 0 2,677 2,646 0 0 0 2,646

Reserve - Refuse Site 197,517 0 1,735 0 199,252 96,398 101,119 0 197,517 96,398 0 1,731 0 98,129

Reserve - Swimming Pool 83,311 0 1,493 0 84,804 82,940 371 0 83,311 82,940 0 1,489 0 84,429

Reserves - Gravel Pit Rehabilitation 18,998 0 338 0 19,336 18,780 218 0 18,998 18,780 0 337 0 19,117

Reserves - Joint Venture Housing 288,010 0 5,162 0 293,172 286,752 1,257 0 288,010 286,752 0 5,150 0 291,902

Reserve - Tourism - Caravan Park 8,263 0 147 0 8,410 8,168 95 0 8,263 8,169 0 147 0 8,316

Reserve - Tourism - CVP Village 31,287 0 557 0 31,844 30,927 360 31,287 30,927 0 914 0 31,841

Reserve - Sport & Recreation Amenities 2,739 0 0 0 2,739 2,707 31 0 2,739 2,707 0 49 0 2,756

Reserve - Mt Gibson Infrastructure 515,647 200,000 9,207 (200,000) 524,854 511,490 404,157 (400,000) 515,647 511,490 0 9,200 0 520,690

Reserve - Airstrip Development 3,015 0 54 0 3,069 2,980 35 0 3,015 2,980 0 53 0 3,033

Reserve - Water Harvesting Control 140,373 0 718 0 141,091 39,910 100,463 0 140,373 39,910 0 717 0 40,627

Reserve - Vocal History 7,549 0 134 0 7,683 7,463 87 0 7,549 7,463 0 134 0 7,597

Reserve - Water Supply 18,402 0 327 0 18,729 18,191 211 0 18,402 18,191 0 327 0 18,518

Reserve - Community Bus & Maintenance 18,162 0 323 0 18,485 17,954 208 0 18,162 17,954 0 322 0 18,276

Reserve - Road 10,422 0 185 0 10,607 10,302 120 0 10,422 10,302 0 185 0 10,487

Reserve - Community Amenities 25,113 0 447 0 25,560 24,825 288 0 25,113 24,825 0 446 (20,000) 5,271

Reserve - Communications 153,110 0 0 (153,110) (0) 152,450 660 0 153,110 152,450 0 2,737 0 155,187

1,878,575 200,000 31,576 (368,110) 1,742,041 1,909,405 613,670 (644,500) 1,878,575 1,909,405 100,000 32,861 (452,500) 1,589,766

2017/18 Budget 2016/17 Actual 2016/17 Budget

SHIRE OF PERENJORI



Page 28

9. CASH BACKED RESERVES (Continued)

In accordance with council resolutions in relation to each reserve account, the purpose for which the reserves are set aside are as follows:

Purpose of the reserve

Leave Reserve

Plant Reserve

Reserve - Computer

Reserve - Staff Housing

Reserve - Local Group Interest Free Loan

Reserve - Local Achievement

Reserve - Refuse Site

Reserve - Swimming Pool

Reserves - Gravel Pit Rehabilitation

Reserves - Joint Venture Housing

Reserve - Tourism - Caravan Park

Reserve - Tourism - CVP Village

Reserve - Sport & Recreation Amenities

Reserve - Mt Gibson Infrastructure

Reserve - Airstrip Development

Reserve - Water Harvesting Control

Reserve - Vocal History

Reserve - Water Supply - to be used for holding loan funds for the project to supply scheme water to the West Bogada locality

Reserve - Community Bus & Maintenance- to be used for the ongoing maintenance and eventual replacement if the Community Bus

Reserve - Road - for the purpose of completing road projects

Reserve - Community Amenities - for assisting organisations providing community amenities

Reserve - Communications – to subsidise the funding of telephone communication towers in and near Perenjori

- to be used for the refurbishment and upgrade of the Perenjori swimming pool facilities

SHIRE OF PERENJORI



- to be used to fund annual and long service leave requirements

- to be used for the purchase of major plant

- to be used to maintain the administration computer systems

- to be used for future staff housing

- to be used for community groups in purchasing equipment for their activities

- to be used as an incentive to local achievers

- to be used for a future landfill site

- to be used for the history of our pioneers

- to be used for the ongoing development and maintenance of the airstrip

- for the purpose of covering the costs of rehabilitating exhausted pits

- surplus funds to be used as per the JV housing agreement

- to be used to maintain and upgrade the facilities at the Perenjori caravan park

- to fund maintenance costs in the accommodation village

- to be used to support the maintenance an replacement of sporting & recreation facilities

- to be used for the purchase and installation of dams to increase water capacity for 'supplementing the town's parks, gardens and reserve water supply.

- to be used for the purpose of supporting the acquisition, restoration, extension or improvement of infrastructure assets including but not limited to public buildings,

recreation facilities, parks and gardens, power supply, water supply, land drainage or roads. (As per agreement)

Page 29

SHIRE OF PERENJORI



10. SPECIFIED AREA RATE - 2017/18 FINANCIAL YEAR

The Shire of Perenjori does not impose a specified area rate as prescribed under the Local Government Act WA.

11. SERVICE CHARGES - 2017/18 FINANCIAL YEAR

The Shire of Perenjori does not impose a service charge as prescribed under the Local Government Act WA.

12. INTEREST CHARGES AND INSTALMENTS - RATES AND SERVICE CHARGES - 2017/18 FINANCIAL YEAR

Instalment Unpaid

Instalment Plan Rates

Instalment Options Date Due Plan Admin Interest Interest

Charge Rate Rate

$ % %

Payment in Full 12/09/2017

Payment by Instalment

1st Instalment 12/09/2017

2nd Instalment 14/11/2017 10 5.50% 11%

3rd Instalment 16/01/2017 10 5.50% 11%

4th Instalment 17/03/2018 10 5.50% 11%

2017/18

Budget 2016/17

Revenue Actual

$ $

Interest on Unpaid Rates 0 376

Interest on Instalment Plan 3,000 3,205

Charges on Instalment Plan 1,200 1,200

4,200 4,782

Interest and Charges

Page 30

SHIRE OF PERENJORI



13. PAYMENT DISCOUNTS, WAIVERS AND CONCESSIONS

- 2017/18 FINANCIAL YEAR

Rates Discounts

Rate or Fee and Type Disc % 2017/18 2016/17

Charge to which or Budget Actual

Discount is Granted Amount ($) $ $

Current Rates & Charges

(excluding Interim Rates

and Minimum Rates)

Discount 11.00% 205,668 205,668

Waivers or Concessions

Rate or Fee and Type Disc % 2017/18 2016/17

Charge to which or Budget Actual

the Waiver or Amount ($) $ $

Concession is Granted

Photocopy and Paper

ChargesWaiver Gratis 0 unknown

A Waiver will be granted for

community groups where Council

considers support for these groups

is required for the benefit of the

overall communty.

To assist comminuty groups with

photocopying and printing

facilities

To relieve community groups

of the costs associated with

the printing of documents for

community purposes.

A discount is offered to ratepayers who pay the full amount of rates and charges including any

previous outstanding amounts, on or before the due date as stated on the rates notice; this date is

at least 35 days after the notice is issued. This discount does not apply to Interim Rates levied and

those properties to which a minimum rate applies.

Circumstances in which Objects of the Waiver Reasons for the Waiver

the Waiver or or Concession or Concession

Concession is Granted

Circumstances in which Discount is Granted

Page 31

SHIRE OF PERENJORI



2017/18 2016/17

Budget Actual

14. FEES & CHARGES REVENUE $ $

Governance 4,000 7,377

General purpose funding 1,450 1,460

Law, order, public safety 2,300 2,336

Health 2,600 2,600

Education and welfare 95,000 97,738

Housing 188,000 193,780

Community amenities 42,200 40,748

Recreation and culture 15,500 16,630

Transport 10,180 12,901

Economic services 313,500 324,950

Other property and services 266,000 287,010

940,730 987,531

2017/18 2016/17

Budget Actual

15. ELECTED MEMBERS REMUNERATION $ $

The following fees, expenses and allowances were

paid to council members and/or the Mayor/President.

Meeting fees 30,000 29,472

Mayor/President’s allowance 21,850 21,850

Deputy Mayor/President's allowance 5,500 5,500

Travelling expenses 8,000 8,257

Telecommunications allowance 0 0

65,350 65,079

Page 32

16. TRUST FUNDS

Funds held at balance date over which the local government has no control and which are not included in

the financial statements are as follows:

Estimated Estimated Estimated

Balance Amounts Amounts Balance

Detail 1-Jul-17 Received Paid 30-Jun-18

$ $ ($) $

Bus Bonds 0 1,000 (1,000) 0

Hall Bonds 0 500 (500) 0

Housing Bonds 400 0 (400) 0

Other Bonds 900 500 (500) 900

Perenjori Public Benefit Fund 203,900 50,000 (50,000) 203,900

205,200 52,000 (52,400) 204,800

SHIRE OF PERENJORI



Page 33

SHIRE OF PERENJORI



17. MAJOR LAND TRANSACTIONS

John Street/Hirshauer Street Residential Subdivision

(a) Details

2017/18 2016/17

Budget Actual

(b) Current year transactions $ $

Operating Revenue

- Profit on sale 0 0

Capital Revenue

- Sale proceeds 0 0

Capital Expenditure

- Purchase of land 0 0

- Development costs 0 0

0 0

There are no liabilities in relation to this land transaction as at 30 June 2017.

(c) Expected Future Cash Flows

2017/18 2018/19 2019/20 2020/21 2021/22 Total

$ $ $ $ $ $

Cash Outflows

0

Loan Principal Repayments 16,448 17,615 18,865 20,202 21,635 94,765

16,448 17,615 18,865 20,202 21,635 94,765

Cash Inflows

0

Sale Proceeds 0 0 50,000 50,000 50,000 150,000

0 0 50,000 50,000 50,000 150,000

Net Cash Flows 16,448 17,615 68,865 70,202 71,635 244,765

18. TRADING UNDERTAKINGS AND MAJOR TRADING UNDERTAKINGS

It is not anticipated any trading undertakings or major trading undertakings will occur in 2017/2018.

19. INTERESTS IN JOINT ARRANGEMENTS

The Shire has no Interests in Joint Arrangements

Council commenced this 21 lot sub-division on Council owned land in 2007 -2008. The sub-division

currently comprises of the following lots: 3 lots have been sold to others and 18 are owned by the Shire

of Perenjori.

It is proposed to review the market value of the lots and develop a marketing plan to sell those lots not

required by the Shire.

Page 34

Attachment

17082.1.1

Fees & Charges


9th August 2017

SCHEDULE OF FEES CHARGES

2017/18

Fees

2016/17

Proposed

Fees

2017/2018 ADMINISTRATION GENERAL

Photocopying - A4 per sheet 0.50$ 0.50$

Photocopying - A3 per sheet 0.70$ 0.70$

Facsimile per page - Incoming 1.00$ 1.00$

Facsimile per page - Outgoing first page 3.00$ 3.00$

Facsimile per page - second & consecutive pages 1.00$ 1.00$

Freedom of Information (FOI) Application Fee 33.00$ 33.00$

FOI - Labour in Processing Application per hour 44.00$ 44.00$

FOI - Labour in Supervising Access per hour 66.00$ 66.00$

FOI - Labour in Photocopying per hour 44.00$ 44.00$

FOI - Photocopying A4 per sheet 0.22$ 0.22$

Rates Property Inquiry 22.00$ 22.00$

Orders and Requisitions 33.00$ 33.00$

Carpet Cleaner (Staff Only)

Terminator Carpet Cleaner - Per day 22.00$ 22.00$

PA System Hire

Refundable Bond on return 200.00$ 200.00$

Per day (minimum fee) 55.00$ 55.00$

Projector Hire 44.00$ 44.00$

Portable Screen hire 22.00$ 22.00$

Whiteboard hire 11.00$ 11.00$

OTHER GOVERNANCE

Sale of Electoral Rolls - Complete 22.00$ 22.00$

Sale of Electoral Rolls - Ward 11.00$ 11.00$

SCHEDULE OF FEES & CHARGES


2017/18

SCHEDULE OF FEES & CHARGES LAW ORDER & PUBLIC SAFETY

ANIMAL CONTROL

DOGS (Reg 17 - Dog Regulations 2013)

Registration - Dog/Bitch 1 year 50.00$ 50.00$

Registration - Dog/Bitch 3 years 120.00$ 120.00$

Registration - Dog/Bitch Sterilised 1 year 20.00$ 20.00$

Registration - Dog/Bitch Sterilised 3 years 42.50$ 42.50$

Registration - Dog/Bitch Unsterilised Lifetime 250.00$

Registration - Dog/Bitch Sterilised Lifetime 100.00$

Dogs kept in an approved kennel establishment - per establishment 200.00$ 200.00$

Registration - (After 31st May) Dog/Bitch Unsterilised 25.00$

Registration - (After 31st May) Dog/Bitch Sterilised 10.00$

*Working Dogs registrations receive 25% off

CATS (Set by Regulations)

Registration Fee (made after 31 May) 10.00$ 10.00$

Registration Fee (full year) 20.00$ 20.00$

New or renewal of license - 3 years 42.50$ 42.50$

New or renewal for life 100.00$ 100.00$

Annual fee for breeding cats - per cat 100.00$ 100.00$

*Pensioners/Seniors are entitled to a 50% discount on animal licensing fees

GST does not apply to animal licensing fees

Impounding of Animal (Cat or dog) 110.00$ 110.00$

Sustenance per day (Cat or dog) 11.00$ 11.00$

Destruction of Animal (Cat or dog) 55.00$ 55.00$

Cat Traps - refundable hire bond no daily charge 55.00$ 55.00$

Fox Traps - Refundable hire bond no daily charge 110.00$ 110.00$


2017/18

SCHEDULE OF FEES & CHARGES MEDICAL SERVICES

Rental Doctors Surgery per week (HACC) 55.00$ 55.00$

PECC

Child Care Full Day Care Fee 75.00$ 75.00$

Child Care Half Day Fee (4 Hours max) 40.00$ 45.00$

Child Care - Casual Rate (Per hour) 12.00$ 12.00$

Child Care - Late Fee (Per notice) 1.00$ 1.00$

Child Care - Before School Care 12.00$

Child Care - After School Care (Mon, Wed, Thu & Fri) 15.00$

Child Care - After School Care (Tue) 20.00$

Family Centre Activity Room Hire – Full Day 120.00$ 120.00$

Family Centre Activity Room Hire – Half Day 60.00$ 60.00$

Family Centre Meeting Room Hire – Full Day 80.00$ 80.00$

Family Centre Meeting Room Hire – Half Day 40.00$ 40.00$

Family Centre Consulting Room Hire – Full Day 80.00$ 80.00$

Family Centre Consulting Room Hire – Half Day 40.00$ 40.00$


2017/18


COMMUNITY AMENITIES

HOUSEHOLD REFUSE

Collection 1 x 240lt Sulo Bin 330.00$ 340.00$

Eligible pensioner 50% discount

COMMERCIAL REFUSE

Commercial per pick up 1 x 240 lt 330.00$ 355.00$

BURIAL FEES

Burial 880.00$ 880.00$

Re-opening of grave 660.00$ 660.00$

Niche Wall plaque 143.00$ 143.00$

Funeral Directors Licence GST OOS 20.00$ 20.00$

Monumental Mason Licence 22.00$ 22.00$

Burial Plot Reservation Fee 27.50$ 27.50$


2017/18

SCHEDULE OF FEES & CHARGES RECREATION & CULTURE

PUBLIC HALLS

PERENJORI COMMUNITY HALL

Refundable Bonds for Functions with Alcohol 250.00$ 250.00$

Refundable Bonds for Functions without Alcohol 150.00$ 150.00$

Functions - Day 120.00$ 120.00$

- Night 180.00$ 180.00$

Hourly Rate 20.00$ 20.00$

The above hire is inclusive of kitchen facilities

PERENJORI LESSER HALL

Lesser Hall -Yarra Yarra/Nacc

Weekly Rental 176.00$ 176.00$

PERENJORI PAVILLION



Functions - Day 120.00$ 120.00$

- Night 180.00$ 180.00$



Squash Courts - per hour 5.50$ 5.50$

LATHAM HALL

Refundable Bonds for Functions with Alcohol 250.00$


Functions - Day 35.00$ 35.00$

- Night 70.00$ 70.00$

LATHAM COMMUNITY CENTRE



Functions - Day 120.00$ 120.00$

- Night 180.00$ 180.00$



CHAIR HIRE (Beige Plastic)

Refundable Bond on return 100.00$ 100.00$

Hire Fee (per chair) * 2.20$ 2.20$

*Charge only for outside hall hire

Trestle Hire (per tressle) * 11.00$ 11.00$


2017/18

SCHEDULE OF FEES & CHARGES GYM

Day Charge 5.00$ 5.00$

Weekend 10.00$ 10.00$

One month 20.00$ 20.00$

Three months 50.00$ 50.00$

Six months 90.00$ 90.00$

Twelve months 160.00$ 160.00$

A corporate rate can be negotiated

SWIMMING POOL

Family Season Ticket ( 2 Adults & 2 Children) 140.00$ 140.00$

- extra Child 12.00$ 12.00$

Adult Season Ticket (Sixteen Years & Over) 90.00$ 90.00$

Child/Senior/Concession Season Ticket 70.00$ 70.00$

Family Monthly Ticket ( 2 Adults & 2 Children) 40.00$ 40.00$

- extra Child 6.00$ 6.00$

Adult Monthly Ticket 36.00$ 36.00$

Child/ Senior/Concession Monthly Ticket 18.00$ 18.00$

Adult Daily 4.00$ 4.00$

Child/ Senior/Concession Daily 2.00$ 2.00$

Spectator Daily 2.00$ 2.00$

Children 2 years & under FREE FREE

OTHER CULTURE

Old Bankwest Building - Rental per week 44.00$ 45.00$


2017/18

SCHEDULE OF FEES & CHARGES TRANSPORT

TRAFFIC CONTROL

Local Authority Plates (Shire fee only - Dept Transport charge also) 192.50$ 25.00$


OTHER SERVICES

Service fee for sale of water per kilolitre 3.30$ 3.30$

COMMUNITY BUS

Bond 200.00$ 200.00$

Community Bus Hire - Residents - Per Km 0.55$ 0.55$

Community Bus Hire - Non Residents - Per Km 1.32$ 1.32$

Bus to be cleaned and fuel tank full on return

If the Shire refills the fuel tank the cost is the bowser price plus $0.15 cents per litre

PRIVATE WORKS

Grader per hour 185.00$ 185.00$

Loader per hour 180.00$ 180.00$

Backhoe per hour 155.00$ 155.00$

6 Wheel Truck per hour 135.00$ 135.00$

Prime Mover/Trailer per hour 170.00$ 170.00$

Low loader 140.00$ 140.00$

Skid Steer (Bobcat) per hour 125.00$ 125.00$

Vibrating Steel Roller per hour 120.00$ 120.00$

Multi Tyred Roller per hour 115.00$ 115.00$

Plate Compactor per day 60.00$ 60.00$

Labour per hour - Single Time 60.00$ 60.00$

Labour per hour - Time and a half 80.00$ 80.00$

Labour per hour - Double Time 100.00$ 100.00$

Tanker load of water 300.00$ 300.00$

- Travel $5.00 per km one way only 5.00$ 5.00$


2017/18

SCHEDULE OF FEES & CHARGES PLANT HIRE CHARGES

Scaffolding per day 60.00$ 60.00$

Scaffolding per 7 day week 290.00$ 290.00$

Gyprock Lifter per day 46.00$ 46.00$

Gyprock Lifter per 7 day week 230.00$ 230.00$

Lawn Mower/day 35.00$ 35.00$

Verti Mower/day 46.00$ 46.00$

Cement Mixer 35.00$ 35.00$

Side Tipper/day 210.00$ 210.00$

- Plus travel per km 0.20$ 0.20$

Low loader - Day rate Dry hire 240.00$ 240.00$


Dolly/day 80.00$ 80.00$


Water Tanker/Day 230.00$ 230.00$

- Plus Travel per km 0.20$ 0.20$

Jet Patcher Per Hour 195.00$ 195.00$ Small plant - mowers etc if hired for the weekend charged one day hire and the

second day free.

HEALTH (PUBLIC BUILDING) AMENDMENT REGULATIONS 2007 (Schedule 1)

Fee equal to the cost of considering application up to 832.00$ 832.00$


2017/18


HEALTH (TREATMENT OF SEWAGE AND DISPOSAL OF EFFLUENT AND

LIQUID WASTE) AMENDMENT REGULATIONS 2007 (Schedule 1)

Application for the approval of an apparatus by relevant local governments 113.00$ 118.00$

Application for the approval of an apparatus by the Executive Director-

a) with a local government report 35.00$ 51.00$

b) without a local government report 113.00$ 118.00$

Issuing of a 'Permit to Use an Apparatus' 113.00$ 118.00$

12. BUILDING CONTROL

The fee changes were included in the Building Amendment Regulations (No.

2) 2014 (the Amendment Regulations). The Amendment Regulations

increased prescribed fixed fees in the Building Regulations 2012 to reflect the

increase in the Consumer Price Index. The 2014/15 fees are set out below.

Certified application for a building permit (s. 16(l)) — (a) for building work for a

Class 1 or Class 10 building or incidental structure (b) for building work for a

Class 2 to Class 9 building or incidental structure

Sch. 2 Div. 1 it. 1(a) and (b) $ 92.00 $ 97.70

Uncertified application for a building permit (s. 16(l)) Sch. 2

Div. 1 it. 2 $ 92.00 $ 97.70

Application for a demolition permit (s. 16(l)) —

(a) for demolition work in respect of a Class 1 or Class 10 building or incidental

structure Sch. 2 Div. 1 it. 3(a) and (b) $ 92.00 $ 97.70

Application to extend the time during which a building or demolition permit has

effect (s. 32(3)(f)) Sch. 2 Div. 1 it. 4 $ 92.00 $ 97.70

Application for an occupancy permit for a completed building (s. 46)

Sch. 2 Div. 2 it. 1 $ 92.00 $ 97.70

Application for a temporary occupancy permit for an incomplete building (s. 47)

Sch. 2 Div. 2 it. 2 $ 92.00 $ 97.70

Application for modification of an occupancy permit for additional use of a

building on a temporary basis (s. 48) Sch. 2 Div. 2 it. 3 $ 92.00 $ 97.70

Application for a replacement occupancy permit for permanent change of the

building’s use, classification (s. 49) Sch. 2 Div. 2 it. 4 $ 92.00 $ 97.70


2017/18

SCHEDULE OF FEES & CHARGES Application for an occupancy permit or building approval certificate for

registration of strata scheme, plan of re-subdivision (s. 50(1) and (2))

Sch. 2 Div. 2 it. 5

$10.25

$102

$10.80

$107.70

Application for an occupancy permit for a building in respect of which

unauthorised work has been done (s. 51(2)) Sch. 2 Div. 2 it. 6 $ 92.00 $ 97.70

Application for a building approval certificate for a building in respect of which

unauthorised work has been done (s. 51(3)) Sch. 2 Div. 2 it. 7 $ 92.00 $ 97.70

Application to replace an occupancy permit for an existing building (s. 52(1))

Sch. 2 Div. 2 it. 8 $ 92.00 $ 97.70

Application for a building approval certificate for an existing building where

unauthorised work has not been done (s. 52(2)) Sch. 2 Div. 2 it. 9 $ 92.00 $ 97.70

Application to extend the time during which an occupancy permit or building

approval certificate has effect (s. 65(3)(a)) Sch. 2 Div. 2 it. 10 $ 92.00 $ 97.70

Application as defined in regulation 31 (for each building standard in respect of

which a declaration is sought) Sch. 2 Div. 3 it. 1 $ 2,040.00 $ 2,160.15

Inspections of pool enclosures (r. 53) Regulation 53 $ 56.00 $ 56.00

Building Services Levy

Application for building permit

- value of work $45,000 or less 40.50$ 41.50$

- Value of work over $45,000

0.09% of

the value of

the work

0.09% of the

value of the

work

Application for Demolition work


- Value of work over $45,000

0.09% of

the value of

the work

0.09% of the

value of the

work


2017/18

SCHEDULE OF FEES & CHARGES Occupancy Permit or Building Approval Certificate under ss47, 49, 50 or 52 of

the Building Act 2011


- Value of work over $45,000 40.50$ 40.50$

Occupancy Permit or Building Approval Certificate for Unauthorised Work

under s. 51 of the Building Act 2011


- Value of work over $45,000 0.18% 0.18%

BCITF Levy

0.20% on

constructio

n over

$20,000

0.20% on

construction

over $20,001

MISCELLANEOUS CHARGES AND LICENSES

Lodging House 180.00$ 180.00$

Kennel License 30.00$ 30.00$


2017/18

SCHEDULE OF FEES & CHARGES Food Premises - all ex GST

Registration - All premises including mobile and itinerant

Annual renewal fee

- High Risk Premises 200.00$ 200.00$

- Medium Risk Premises 100.00$ 100.00$

- Low Risk Premises 50.00$ 50.00$

Swimming Pool Inspection per annum 20.00$ 20.00$

Home based business

New application GST OOS 100.00$ 100.00$

Renewal GST OOS 30.00$ 30.00$

Itinerant vendor

Annual license fee 550.00$ 550.00$

Occasional licence Per day) 110.00$ 110.00$

Vendors to operate from parking bay opposite the Shire office

Extractive industries license

New license GST OOS 30.00$ 30.00$

Renewal GST OOS 50.00$ 50.00$

Attachment

17082.1.2

Schedules


9th August 2017

17/18

Original

Budget

16/17

Actual

16/17

Budget

$ $ $

GENERAL PURPOSE FUNDING

Rate Revenue

Operating Expenditure

03000 Rates Written Off Expense. 500 638 500

03002 Rates Administration Salary Expense 3,500 3,448 4,000

03003 Training & Conferences Expense 1,000 0 1,000

03004 Advertising Expense 300 0 300

03005 Printing & Stationery Expense 300 301 300

03006 Postage & Freight Expense- Rates. 500 522 500

03007 Valuation Expenses 9,000 20,677 10,500

03008 Title Searches Expense. 100 0 100

03009 Rates Legal Fees. 6,500 0 6,500

03402 Write-Offs. 500 390 500

03099 Administration Allocated 33,536 35,290 37,676

55,736 61,265 61,876

Operating Revenues

3100 Rates Uv (1,796,104) (1,717,531) (1,717,531)

03101 Rates Grv (100,447) (88,570) (87,764)

03102 Minimum Rates Uv (3,350) (3,509) (3,509)

03103 Minimum Rates Grv Perenjori (10,385) (11,484) (11,484)

03106 Interim Rates. - 14,727 0

03107 Grv Mining Rates (249,948) (342,091) (341,774)

03109 Esl Interest. - (23) 0

03110 Ex Gratia Rates (12,115) (12,116) (11,536)

03111 Rates - Legal Fees - 0 0

03112 Back Rates. - 178 0

03115 Rates - Uv Mining. (646,749) (622,292) (607,608)

03116 Discount Allowed 205,668 205,668 201,163

03120 Penalty Interest - (376) (3,000)

03121 Instalment Fees. (1,200) (1,200) (1,500)

03123 Instalment Interest. (3,000) (3,182) (3,000)

03201 Minimum Rates Uv Mining. (7,035) (9,251) (10,846)

(2,624,665) (2,591,052) (2,598,389)

General Purpose Grants

03300 Grants Commission Grant (505,450) (1,594,290) (1,049,870)

03301 Untied Road Grant (351,587) (1,243,523) (801,234)

(857,037) (2,837,813) (1,851,104)

Operating Expenditure

03400 Eftpos Fees Expense 3,600 3,371 3,600

03401 Bank Fees 1,000 922 2,200

03402 Write-Offs. 500 390 500

03403 Bank Fees Gst 150 239 120


79,588 83,174 89,934

No

tes

30th June 2018

FOR THE YEAR ENDED

SHIRE OF PERENJORI DRAFT BUDGET

17/18

Original

Budget

16/17

Actual

16/17

Budget

$ $ $No

tes

30th June 2018

FOR THE YEAR ENDED


Other General Purpose Income

General Finance

03500 Telenet Saver Interest Received (18,000) (15,688) (25,000)

3505 Municipal Account Interest Received (150) (198) (1,000)

03501 Property Enquires (250) (260) (150)

03502 Admin Fees. - 0 0

(18,400) (16,146) (26,150)

Other General Purpose Income

Capital Expenses

021TT Transfer To Mt Gibson Infra Reserve 209,207 404,157 9,200

209,207 404,157 9,200

Total General Purpose Income (3,500,102) (5,445,011) (4,475,643)

Total General Purpose Expenditure 340,992 144,440 151,810

Total General Purpose Capital Income - 0 0

Total General Purpose Capital Expenditure 209,207 404,157 9,200

Total General Purpose (2,949,903) $4,896,413.88 $4,314,633.00

17/18

Original

16/17

Actual

16/17

Budget

$ $ $

GOVERNANCE

Members

Operating Expenses

04000 Presidents Allowance Expense 21,850 21,850 21,850

04001 Members Travelling Expense 8,000 8,257 15,000

04002 Refreshment & Meeting Expense 7,500 6,295 7,500

04003 Conference Expenses 25,000 22,225 31,000

04004 Subscriptions Expense 6,000 6,000 6,000

04005 Insurances Expense 1,200 1,175 5,601

04006 Members Meeting Payments Expense 30,000 29,472 30,000

04007 Council Ipad Expenses 9,000 8,575 12,000

04011 Deputy Presidents Allowance Expense 5,500 5,500 5,500

04013 Council Functions Expenses. 12,000 16,608 18,000

04016 Ceo Performance Review 1,000 0 1,000

04203 Incentive Scheme Payments Expense 140 0 140

04020 Council Chamber Cleaning Costs 470 975 450


14911 Donation Expense. 5,000 1,600 5,000

191,124 199,124 224,722

Total General Purpose Operating Income (3,500,102) (5,445,011) (4,475,643)

Total General Purpose Operating Expenditure 191,124 199,124 224,722

Total General Purpose Capital Income - #REF! #REF!

Total General Purpose (3,308,978) (5,245,887) (4,250,921)

No

tes

30th June 2018

FOR THE YEAR ENDED


17/18

Original Budget

16/17

Actual

16/17

Budget

$ $ $

Administration General

Operating Expenses

04008 Bad Debts Expense 3,000 533 3,000

04021 Compliance Reporting Expense 40,000 2,100 13,000

04200 Administration Salaries. 365,000 383,295 377,253

04201 Superannuation Expense 43,644 48,702 39,406

04202 Insurances Public & Products Liability Expense 28,000 26,191 22,688

04204 Gst Penalties & Adjustments Expense. 1,000 0 0

04205 Regional Risk Co-Ordinator Expense 15,000 14,138 7,000

04208 Printing & Stationery Expense 14,000 12,128 14,000

04209 Telephone Expense 16,000 15,839 15,000

04210 Advertising Expense 9,000 7,873 12,000

04211 Office Equipment Maintenance Expense 2,000 349 2,000

04212 Postage Expense 6,000 5,515 4,500

04213 Office Expenses Other 3,000 2,323 4,000

04214 Computer Maintenance Expense. 35,000 44,598 64,000

04215 Photocopier Expense 13,000 12,161 11,000

04216 It Vision Support Fees Expense 35,000 32,560 39,000

04217 Travelling & Accommodation. 1,500 127 2,500

04218 Admin Vehicle Running Expenses 12,500 13,568 15,000

04219 Conference Expenses 1,000 200 1,200

04220 Audit Fees 26,000 28,352 25,000

04221 Legal Fees 12,000 26,177 25,000

04222 Removal Allowance Expense 8,000 3,295 1,200

04223 Admin Training Salaries. 3,000 0 0

04224 Training Expenses 15,000 14,206 15,000

04226 Housing Allocation 163,787 79,587 78,246

04228 Loss On Sale Of Assets. - 18,487 8,500

04229 Admin Building & Mntce Expense. 26,630 25,107 17,600

04232 Record Keeping. 6,000 5,570 2,500

04233 Osh Meeting Expense 5,000 0 0

04235 Website Maintenance/Upgrade - 0 1,500

04238 Consultant Fees. 15,000 50,948 25,000

04240 Salaries - Ceo 148,750 149,119 148,750

04241 Superannuation - Ceo 22,940 21,289 22,940

04242 Insurances Accident, Fidelity & Salary Expenses 5,900 5,767 5,767

04244 Advertsing - New Employee Expense 2,400 3,736 2,000

04245 Software Expense 2,000 0 2,000

04248 Administration Staff Uniforms. 4,000 2,723 4,000

04265 Admin Building Cleaning Expenses 7,500 8,812 6,096

04266 Ceo Professional Development. 3,000 6,406 6,000

04269 Workforce Development 10,000 91 5,000

04270 Drug & Alcohol Testing. 4,000 3,890 2,500

04290 Depreciation - Admin General 40,522 44,357 44,305

04291 Depreciation - Admin Buildings 47,197 47,223 42,248

04299 Allocation To Other Services (1,071,941) (1,090,049) (1,120,984)

04328 Admin Consumables 3,500 3,611 7,000

04332 Building Insurance 8,400 8,353 12,369

04334 Admin Subscriptions 12,500 16,839 17,000174,729 106,096 53,084


No

tes

30th June 2018

FOR THE YEAR ENDED

17/18

Original Budget

16/17

Actual

16/17

Budget

$ $ $


No

tes

30th June 2018

FOR THE YEAR ENDED

Operating Revenues

04301 Sundry Income. (22,000) (32,495) (20,450)

04304 Reserve Interest Received (31,576) (13,670) (32,861)

04306 Rounding Benefit - (0) 0

04307 Reimbursements. (70,000) 0 0

04315 Grant Income - Trainee. - (20,482) (4,000)

04318 Lgiswa Scheme Member Dividend (8,500) (8,265) (3,500)

04326 Regional Council Refund - 0 0

(132,076) (74,912) (60,811)

Capital Expenses

04251 Capital -Office Equipment. - 0 5,000

04258 Capital - Admin Building. 160,000 0 0

021TT Transfer To Mt Gibson Infra Reserve 209,207 404,157 9,200

005TT Transfer To Reserves. 1,217 816 1,262

370,424 404,973 15,462

Capital Revenues

005TF Transfer From Reserves. - 0 (25,000)

021TF Transfer From Mt Gibson Infrastructure Reserve. (200,000) (400,000) 0

(200,000) (400,000) (25,000)

213,077 36,157 (17,265)

Total Admin Operating Income (132,076) (74,912) (60,811)

Total Admin Operating Expenditure 365,853 106,096 53,084

Total Admin Capital Income (200,000) (400,000) (25,000)

Total Admin Capital Expenditure 370,424 404,973 15,462

Total 404,201 36,157 (17,265)

Total (2,904,777) (5,209,729) (4,268,186)

NOTES

17/18

Original Budget

16/17

Actual

16/17

Budget

$ $ $

LAW, ORDER & PUBLIC SAFETY

Fire Prevention

Operating Expenses

05002 Volunteer Protective Clothing Expense 3,500 5,307 3,500

05003 Training Expenses 1,000 0 1,000

05004 Bush Fire Appliances Insurance. 7,500 3,000 9,000

05005 Fire Vehicles Maintenance Expense 10,000 11,223 10,000

05008 Fire Control Expenses. 3,560 741 4,060

05010 Perenjori Firestation Building Mntce Expense. 3,013 2,620 8,213

05011 Latham Firestation Building Mntce Expense. 3,000 4,659 402

05014 Community Fire Manager. 15,000 11,875 15,000

05090 Depreciation - Fire Building Vehicle. 39,478 48,875 32,600

05299 Administration Allocated. 27,276 46,219 54,643

113,327 134,520 138,418

Operating Revenues

05100 Fesa Operating Grant (22,300) (19,000) (22,300)

05106 Grant Income (30,000) 0 (30,000)

(52,300) (19,000) (52,300)

Capital Expenses

05150 Latham Firestation & Ambulance Shed. - 47,847 45,000

05250 Perenjori Fire Brigade - Building. 25,000 0 20,000

25,000 47,847 65,000

ANIMAL CONTROL

Operating Expenses

05201 Animal Control Expense. 12,275 11,435 12,000

05202 Wild Dog Control. 25,000 23,182 25,000


70,811 77,248 74,676

Operating Revenues

05300 Dog Registration Fees (1,650) (1,676) (1,650)

05301 Fines & Penalties (500) (450) 0

05302 Cat Registration Fees. (150) (210) (150)

(2,300) (2,336) (1,800)


No

tes

30th June 2018

FOR THE YEAR ENDED

17/18

Original Budget

16/17

Actual

16/17

Budget

$ $ $


No

tes

30th June 2018

FOR THE YEAR ENDED

Other Law,Order,Public Safety

Operating Expenses


05609 Depreciation - Other Law & Order. 2,635 2,595 2,748

23,635 27,355 22,748

Capital Expenses

05601 Cctv 11,000 0 5,000

11,000 0 5,000

Total Law & Order Operating Income (54,600) (21,336) (54,100)

Total Law & Order Operating Expenditure 207,773 239,122 161,166

Total Law & Order Capital Income 0 0 0

Total Law & Order Capital Expenditure 36,000 47,847 70,000

Total 189,173 265,633 177,066

Total 189,173 265,633 177,066

17/18

Original Budget

16/17

Actual

16/17

Budget

$ $ $

EDUCATION

CARE OF FAMILES & CHILDREN

Capital Expenditure

08450 Early Childhood Centre - Buildings. - 0 0

0 0 0

Other Education

Operating Expenses

08001 Donation Perenjori Primary School Expense 3,000 0 3,000

08003 Achievement Awards - Pj School 500 500 500

3,500 500 3,500

Other Welfare

Operating Expenses

08502 Youth Activities. 5,000 0 37,000

5,000 0 37,000

Operating Income

08551 Youth Activities Grant - 0 (25,000)

0 0 (25,000)

Child Care Centre

Operating Expenses

08400 Perenjori Early Childhood Building Expenditure 50,800 56,149 39,204

08421 Other Employee Costs - 2,548 0

08453 Pecc Centre Building Depreciation 118,324 118,389 103,713


08601 Pecc Salaries & Wages 145,000 156,798 120,550

08602 Pecc Superannuation Expense 11,798 14,493 11,452

08603 Housing Allocation 49,794 33,924 31,298

08604 Training Expenses 3,000 (1,331) 14,940

08606 Uniform Expense 1,000 0 0

08633 Childcare Expenses. 15,000 22,824 25,000

450,609 477,614 408,950

Operating Income

08427 Grant Income (40,000) (27,685) (55,368)

08600 Childcare Fees. (95,000) (97,738) (100,000)

08605 Sundry Income - (1,142) (6,000)

0 (126,565) (6,000)

Total Education & Welfare Operating Income 0 (126,565) (31,000)

Total Education & Welfare Operating Expenditure 459,109 478,114 449,450

Total Education & Welfare Capital Income 0 0 0

Total Education & Welfare Capital Expenditure 0 0 0

Total 459,109 351,549 418,450

Total 459,109 351,549 418,450


No

tes

30th June 2018

FOR THE YEAR ENDED

17/18

Original Budget

16/17

Actual

16/17

Budget

$ $ $

HEALTH

Health Insp And Administration

Operating Expenses

07002 Eho Expenses 10,000 8,190 10,000

10,000 8,190 10,000

Operating Revenues

07103 Food Licence Fees. - (200) 0

0 (200) 0

Total 10,000 7,990 10,000

Other Health

Operating Expenses

07202 Ambulance Building Mntce Expense. 1,760 0 660

07203 Medical Centre Building Mntce Expense. 10,000 31,854 41,181

07205 Doctors Vehicle Expenses - Travelling. 3,300 0 3,300

07206 Doctors Software Fees & Computer Maintenance. 8,000 12,866 7,000

07208 Doctor - Practice Support. 2,500 4,475 2,500

07209 Medical Centre Cleaning Costs 7,550 9,886 6,850

07290 Depreciation - Other Health 8,113 8,117 8,915


69,170 99,955 101,802

Operating Revenues

07300 Medical Centre Rent (2,600) (2,400) (2,600)

(2,600) (2,400) (2,600)

Capital Expenses

07250 Capital - Medical Centre Building. - 0 9,500

0 0 9,500

Total 66,570 97,555 108,702

Preventative Services - Pest Control

Operating Expenses

07600 Mosquito Control Expense 10,000 10,452 18,358

07690 Depreciation - Pest Control 1,287 1,179 1,759

11,287 11,631 20,117

Total Health Operating Income (2,600) (2,600) (2,600)

Total Health Operating Expenditure 90,457 119,777 131,919

Total Health Capital Income 0 0 0

Total Health Capital Expenditure 0 0 9,500

Total 87,857 117,177 138,819

Total 87,857 117,177 138,819


No

tes

30th June 2018

FOR THE YEAR ENDED

17/18

Original

16/17

Actual

16/17

Budget

$ $ $

HOUSING

Council Staff

Operating Expenses

11206 Interest On Loan 101. 6,230 7,723 7,377

09228 Housing Allocation (458,858) (299,432) (298,342)

09292 Housing Maintenance Cost. 289,301 196,290 144,311

09290 Depreciation - Council Housing 97,150 95,929 101,546


1,230 63,325 30,620

Operating Revenues

09306 Staff Housing Rent (95,000) (99,083) (90,000)

14950 Reimbursements Income. - (12,859) 0

(95,000) (111,942) (90,000)

Capital Expenses

006TT Transfer To Housing Reserve 4,941 1,647 3,130

16111 Loan 101 Repayment 25,361 24,214 24,214

30,302 25,861 27,344


No

tes

30th June 2018

FOR THE YEAR ENDED

17/18

Original

16/17

Actual

16/17

Budget

$ $ $


No

tes

30th June 2018

FOR THE YEAR ENDED

Operating Expenses

09201 Loan 96 Interest Expense. 6,365 7,509 7,094

09229 Loan 97 Housing Interest. 5,472 7,273 6,492

09291 Housing Maintenance Costs - 0 0

13109 Eco House Maintenance. 5,000 10,671 4,720

16,837 25,453 18,306

Capital Revenues

006TF Transfer From Housing Reserve. - (244,500) (244,500)

- (244,500) (244,500)

Operating Revenues

09287 Community Housing Project - Mt Gibson Funding - 0 (200,000)

09300 Housing Rent- Private (85,000) (85,555) (85,000)

09310 Proceeds Of Sale Of Asset. - (67,508) 0

09312 Housing Grant Funding - (11,800) (16,000)

13183 Eco House 1 Fees. (8,000) (9,142) 0

(93,000) (174,005) (301,000)

Capital Expenditure

09286 Capital - Housing Expenditure. 49,850 920,224 934,896

16096 Loan 96 Repayment 11,704 10,866 10,974

16097 Loan 97 Repayment 22,328 21,319 21,432

018TT Transfer To Joint Venture Housing Reserve 5,162 1,257 5,150

89,044 953,666 972,452

Total Housing Operating Income (188,000) (285,946) (391,000)

Total Housing Operating Expenditure 18,067 88,777 48,926

Total Housing Capital Income 0 (244,500) (244,500)

Total Housing Capital Expenditure 119,346 979,527 999,796

Total (50,587) 537,858 413,222

Total (50,587) 537,858 413,222

17/18

Original Budget

16/17

Actual

16/17

Budget

$ $ $

COMMUNITY AMENITIES

Sanitation-Household Refuse

Operating Expenses

10001 Refuse Site Mntce Expense. 64,725 50,065 65,090

10003 Refuse Collection Scheme Expense 34,000 33,043 34,000

10006 Cardboard Recycling Expenses. 11,900 12,734 7,430

10132 Waste Management Development 30,000 74 10,000


169,354 120,592 148,796

Operating Revenues

10100 Refuse Collection Fees (41,000) (37,651) (41,000)

(41,000) (37,651) (41,000)

128,354 82,941 107,796

Capital Expenses

10133 Capital - Land. - 0 0

009TT Transfer To Refuse Reserve 1,735 101,119 101,731

1,735 101,119 101,731

Total Comm Amen Operating Income (41,000) (37,651) (41,000)

Total Comm Amen Operating Expenditure 169,354 120,592 148,796

Total Comm Amen Capital Income 0 0 0

Total Com Amen Capital Expenditure 1,735 101,119 101,731

Total 130,089 184,060 209,527

Total 130,089 184,060 209,527


No

tes

FOR THE YEAR ENDED

30th June 2018

17/18

Original Budget

16/17

Actual

16/17

Budget

$ $ $

Town Planning & Reg Developmnt

Operating Expenses

10202 Town Planning Expense. 1,000 1,157 1,000


10205 Loan 94 Interest.Expense 517 1,277 1,182


36,798 47,016 47,637

Operating Revenues

10300 Planning Approval Fees (1,200) (832) (1,000)

(1,200) (832) (1,000)

Capital Expenses

16094 Loan 94 Repayment 9,341 8,839 8,880

16098 Loan 98 Repayment 17,615 16,463 16,690

26,956 25,302 25,570

26,956 25,302 25,570

Total Town Planning Operating Income (1,200) (832) (1,000)

Total Town Planning Operating Expenditure 36,798 47,016 47,637

Total Town Planning Capital Income 0 0 0

Total Town Planning Capital Expenditure 26,956 25,302 25,570

Total 62,554 71,486 72,207

Total 126,308 143,804 145,414

Total 62,554 71,486 72,207


No

tes

FOR THE YEAR ENDED

30th June 2018

17/18

Original Budget

16/17

Actual

16/17

Budget

$ $ $

Other Community Amenities

Operating Expenses

04017 Community Functions Expense. 12,000 11,145 10,000

04018 Banners In The Terrace Competition. 1,000 1,016 1,000

10512 Staff Housing Allocated 27,757 16,962 15,649

04231 Community Resource Centre Building Mntce Expense. 7,480 4,602 5,350

10400 Cemetery Maintenance Expense 23,091 27,114 29,317

10401 Burdekin Cemetery Expense 7,000 0 7,000

10410 Cdo Salaries. 63,844 60,756 58,764

10411 Cdo Superannuation. 6,065 5,582 5,600

10412 Cdo Project Expenses 13,000 20,496 10,000

10416 Town Marketing Costs. 15,000 2,088 15,000

10417 Cdo Vehicle Costs. 1,000 502 3,500

10419 Cdo Office Expenses. 1,000 890 1,000

10420 Cdo Training & Conferences. 3,000 1,488 2,000


10499 Depreciation - Community Services 22,706 22,631 26,478

10510 Community Bus Maintenance Expense 2,000 484 2,000

250,657 213,222 242,892

Operating Revenues

10418 Centenary Celebrations Income - Book, Cd'S Etc - (605) 0

14502 Community Bus Hire (2,500) (2,726) (1,500)

10500 Burial Fees - (2,202) 0

10505 Sundry Income (5,000) (6,885) 0

10511 Cdo Project Income - (9,000) (25,000)

10509 Grant Income - (6,232) (10,000)

(7,500) (27,650) (36,500)

Capital Expenses

014TT Transfer To Community Bus Reserve 323 208 322

019TT Transfer To Local Groups Reserve 339 188 290

024TT Transfer To History Reserve 134 87 134

025TT Transfer To Communities Amen Reserve 447 288 446

00418 Capital Expenditure - Other Infrastructure - 34,858 84,000

1,243 35,629 85,192

Capital Revenues

025TF Transfer From Community Amen Reserve - 0 (20,000)


No

tes

FOR THE YEAR ENDED

30th June 2018

17/18

Original Budget

16/17

Actual

16/17

Budget

$ $ $


No

tes

FOR THE YEAR ENDED

30th June 2018

0 0 (20,000)

Public Conveniences

Operating Expenses

10800 Public Conveniences Mntce Expense 3,000 8,222 5,070

10810 Public Conveniences Cleaning Costs 6,350 5,723 9,709

9,350 13,945 14,779

Capital Expenses

10850 Capital -Public Conveniences. 9,000 0 9,000

9,000 0 9,000

Total Other Comm Amen Operating Income (49,700) (27,650) (36,500)

Total Other Comm Amen Operating Expenditure 466,159 227,167 257,671

Total Other Comm Amen Capital Income 0 0 (20,000)

Total Other Comm Amen Capital Expenditure 10,243 35,629 94,192

Total 426,702 235,146 295,363

Total Community Amenities 619,345 490,692 577,097

17/18

Original Budget

16/17

Actual

16/17

Budget

$ $ $

RECREATION & CULTURE

Public Halls

Operating Expenses

11000 Perenjori Hall Mntce Expense. 18,175 9,240 6,100

11001 Latham Hall Mntce Expense. 11,440 8,276 6,152

11005 Pj Hall Cleaning Costs 4,996 4,603 2,900

11020 Latham Cwa Building Maintenance. 8,500 2,213 11,790

11090 Depreciation - Public Halls 15,361 15,370 14,081


92,008 65,726 78,699

Operating Revenues

11100 Hall Hire Fees (4,000) (6,390) (4,000)

(4,000) (6,390) (4,000)

SHIRE OF PERENJORY DRAFT BUDGET

No

tes

FOR THE YEAR ENDED

30th June 2018

17/18

Original Budget

16/17

Actual

16/17

Budget

$ $ $

SHIRE OF PERENJORY DRAFT BUDGET

No

tes

FOR THE YEAR ENDED

30th June 2018

Swimming Pool

Operating Expenses

11200 Swimming Pool Managers Salary. 73,000 78,710 72,694

11201 Superannuation - Pool Manager. 6,739 9,414 10,300

11202 Training & Conference - Pool. 2,000 509 8,000

11203 Pool Operating Expense 70,000 98,392 79,436


11207 Pool Managers Allowances - 0 9,000

11208 Loan 100 Interest. 8,991 11,747 10,628

11209 Minor Equipment (Expensed). 5,000 2,991 1,000

11290 Depreciation - Swimming Pools 102,646 103,243 103,646



338,769 356,652 358,480

Operating Revenues

11300 Govt Grant - Swimming Pool (35,000) (35,200) (35,000)

11301 Swimming Pool - Admission Fees (6,200) (7,570) (6,200)

(41,200) (42,770) (41,200)

Capital Expenses

11250 Capital - Swimming Pool 35,000 43,535 0

11252 Capital - Perenjori Aquatic Centre Pool & Surrounds - 0 12,000

11459 Pj Sports Facility Capital Expenditure 10,000 15,945 27,500

16099 Loan 99 Repayment 73,725 69,439 69,807

16100 Loan 100 Repayment 35,310 33,867 34,070

011TT Transfer To Swimming Pool Reserve 1,493 371 1,489

155,528 163,156 144,866

Total Rec & Culture Operating Income (45,200) (49,160) (45,200)

Total Rec & Culture Operating Expenditure 430,777 422,378 437,179

Total Rec & Culture Capital Income 0 0 0

Total Rec & Culture Capital Expenditure 155,528 163,156 144,866

Total 541,105 536,374 536,845

Total Public Halls & Swimming Pool 541,105 536,374 536,845

17/18

Original Budget

16/17

Actual

16/17

Budget

$ $ $

Other Recreation And Sport

Operating Expenses

11401 Sports Club - Insurance. 2,500 2,384 4,099

11404 Perenjori Pavillion Mntce Expense. 33,873 44,670 35,000

11405 Latham Community Centre Mntce Expense. 6,975 31,235 23,000

11407 Parks & Gardens Expense 182,500 190,251 176,760

11408 Golf & Bowls Expense 25,000 12,112 25,514

11409 Perenjori Oval Expense- Job 104,204 115,271 107,534

11411 Other Expenses - Sport & Rec 8,000 10,398 8,000

11412 Pj Pavillion Cleaning 6,800 8,235 4,932

11413 Gym Cleaning. 350 152 350

11415 Pj Oval Toilets Cleaning Costs. 4,850 2,650 1,600

11416 Pj Oval Toilets Maintenance. 9,850 10,465 15,000

11421 Gym Equipment Maintenance. 5,000 0 2,750

11425 Club Development Officer Expenses 32,685 37,629 40,000

11490 Depreciation - Other Rec & Sport 189,935 192,123 190,808



685,766 704,998 700,979

Operating Revenues

11304 Reimbursements (10,000) (10,557) (10,000)

11306 Grant - Dept Of Sport & Rec. (30,000) (32,871) (38,000)

11500 Pavilion Hire Charges (1,000) (109) (1,000)

11511 Gym Membership Fees. (1,800) (4,046) (1,800)

11517 Latham Gym Fees. (500) (18) (500)

11518 Grant Income Received (10,000) (200,000) 0

11521 Mt Gibson Funding Allocation (200,000) 0 (200,000)

(253,300) (247,601) (251,300)

Capital Expenses

007TT Transfer To Sport & Rec Reserve - 31 49

11450 Capital - Perenjori Pavillion Building 250,000 4,158 220,000

11455 Capital - Parks & Ovals. 127,000 0 0

11484 Playground Upgrade. 48,000 43,285 45,000

11815 Capital - Gym Equipment. 5,000 0 5,000

430,000 47,474 270,049

Capital Income

- 0 0

SHIRE OF PERENJOR DRAFT BUDGET

No

tes

FOR THE YEAR ENDED

30th June 2018

17/18

Original Budget

16/17

Actual

16/17

Budget

$ $ $

SHIRE OF PERENJOR DRAFT BUDGET

No

tes

FOR THE YEAR ENDED

30th June 2018

0 0 0

Total Other Rec & Sport Operating Income (253,300) (247,601) (251,300)

Total Other Rec & Sport Operating Expenditure 685,766 704,998 700,979

Total Other Rec & Sport Capital Income 0 0 0

Total Other Rec & Sport Capital Expenditure 430,000 47,474 270,049

Total 862,466 504,870 719,728

Total Other Rec & Sport 862,466 504,870 719,728

17/18

Original Budget

16/17

Actual

16/17

Budget

$ $ $

Libraries

Operating Expenses

11600 Admin Salaries 4,000 3,620 6,000

11601 Library Materials Expense. 1,900 1,874 3,400

11602 Library Amlib Licence & Support 9,000 1,449 6,000


46,200 28,744 50,564

Operating Revenues

11700 Library Books Inc (200) (70) 0

(200) (70) 0

Other Culture

Operating Expenses

11800 Community Event-Ag Society 8,000 0 8,000

11801 Old Bankwest Building. 935 882 3,105

11802 Country Arts Touring Event Expense 4,000 3,239 4,000

11803 Radio Broadcasting - Fm Tower Mntce Expense 2,478 2,020 2,478

11805 Museum/Tourist Bureau Mntce Expense. 15,000 19,569 23,360

11806 Perenjori Masonic Lodge Mntce Expense. 718 517 2,810

11822 Blues For The Bush Event Exp. 30,000 352,044 336,257

11890 Depreciation - Other Culture 9,628 9,601 9,090


94,793 409,672 416,101

Operating Revenues

11823 Blues For The Bush Event Income. (15,000) (251,254) (264,927)

11901 Bush Heritage Income - (33,000) (33,000)

11906 Country Arts Tour - Income (2,000) (422) (2,000)

(17,000) (284,676) (299,927)

Total Libraries & Other Culture Operating Income (315,700) (284,746) (299,927)

Total Libraries & Other Culture Operating Expenditure 1,257,536 438,416 466,665

Total Libraries & Other Culture Capital Income 0 0 0

Total Libraries & Other Culture Capital Expenditure 585,528 0 0

Total 1,527,364 153,670 166,738

Total Other Rec & Culture 2,930,934 1,194,915 1,423,311


No

tes

FOR THE YEAR ENDED

30th June 2018

No

t

es

17/18

Original Budget

16/17

Actual

16/17

Budget

$ $ $

TRANSPORT

Const. Sts,Rds,Bridges,Depots

Operating Revenues

12300 Direct Grant (112,166) (192,278) (192,278)

12301 Regional Road Group Funding. (446,000) (619,000) (619,000)

12303 Roads To Recovery Funding (776,700) (897,107) (897,109)

12304 Black Spot Funding (73,333) 0 0

12310 Flood Damage - Main Roads No. 3 (698,053) 0 0

(2,106,252) (1,708,385) (1,708,387)

Capital Expenses

12001 Road Construction Expense Council 759,428 355,085 472,372

12005 Road Construction Expense Black Spot - Job 110,000 0 0

12003 Road Construction Expense Rrg 351,000 935,428 928,500

12006 Road Construction R2R 773,922 818,792 897,109

1,994,350 2,109,306 2,297,981

Mtce Sts,Rds,Bridges,Depots

Operating Expenses

12200 Street Lighting Expense 21,000 20,046 20,000

12201 Romans Software Expense. 6,800 0 0

12235 Road Maintenance Flood Damage 1,841,543 1,326,646 2,274,960

12240 Depot Mntce Expense. 51,850 47,642 50,800

12250 Depot Builiding Insurance 3,600 3,502 3,436

12252 Transport Depreciation 15,694 15,655 14,127

12260 General Road Mntce Expense - Jobs 762,991 727,471 736,008

12261 Traffic Signs Expense 40,000 17,394 20,000

12262 Street Cleaning Expense 12,050 11,209 7,560

12263 Street Trees Mntce Expense. 12,000 10,325 10,000

12265 Engineers/Consultant. 3,000 1,375 3,000

12290 Depreciation - Infrastructure 1,547,634 1,549,642 1,824,522


12308 Main Roads Flood Damage Funding (949,045) (1,167,915) (2,114,960)

3,438,089 2,647,060 2,926,939

Operating Revenues

12302 Mrd Street Lighting Subsidy (2,650) (2,496) (2,650)

(2,650) (2,496) (2,650)

Capital Expenditure

010TT Transfer To Road Reserve 185 120 185

12285 Capital Expenditure - Other Infras - 34,538 14,316


30th June 2018

No

t

es

17/18

Original Budget

16/17

Actual

16/17

Budget

$ $ $


30th June 2018

185 34,658 14,501

Airport

Operating Expenses

12400 Perenjori Air Strip Mntce Expense 11,375 7,917 10,140

12490 Depreciation - Airport 55,510 55,540 51,021

66,885 63,456 61,161

Capital Expenses

013TT Transfer To Airstrip Development Reserve 54 35 53

54 35 53

Mrlgsa

Operating Expenses

12703 Main Roads Administration Costs Allocated - 2,971 0

0 2,971 0

Total Con, Sts, Rds & Bridges Operating Income (2,108,902) (1,710,881) (1,711,037)

Total Con, Sts, Rds & Bridges Operating Expenditure 3,504,974 2,713,487 2,988,100

Total Con, Sts, Rds & Bridges Capital Income 0 0 0

Total Con, Sts, Rds & Bridges Capital Expenditure 1,994,589 2,143,998 2,312,535

Total Transport 3,390,661 3,146,604 3,589,598

17/18

Original Budget

16/17

Actual

16/17

Budget

$ $ $

Road Plant Purchases

Operating Expenses

12267 Loan 102 Interest Expense 5,041 8,294 6,450

12270 Loss On Sale Of Assets 24,653 69,994 13,682

12284 Plant & Equipment - Sundry. 5,000 1,150 5,000

Total 34,694 79,438 25,132

Operating Income

12306 Profit On Sale Of Assets. - (535) (10,155)

12307 Proceeds From Sale Of Assets. - (0) 0

Total 0 (535) (10,155)

Capital Expenses

008TT Transfer To Plant Replacement Reserve 4,252 1,337 104,241

017TT Transfer To Gravel Pit Reserve 338 218 337

12279 Loan 102 Repayment 54,080 52,670 52,670

12283 Plant & Equipment Purchase 303,768 562,586 555,413

Total 362,438 616,811 712,661

Capital Revenues

008TF Transfer From Plant Reserve. (15,000) 0 (188,000)

Total (15,000) 0 (188,000)

Traffic Control

Operating Expenses


Total 55,893 84,233 62,793

Operating Income

12650 Local Authority Plates (180) (173) (50)

12651 Dot Licensing Commissions (10,000) (12,728) (10,000)

12652 Traffic Management Income - 0 0

Total (10,180) (12,901) (10,050)

Total Road Plant Purchase Operating Income (2,119,082) (13,436) (20,205)

Total Road Plant Purchase Operating Expenditure 3,595,561 163,671 87,925

Total Road Plant Purchase Capital Income (15,000) 0 (188,000)

Total General Purpose Capital Expenditure 362,438 616,811 712,661

Total 1,823,917 767,046 592,381

Total Transport Total 5,214,578 3,913,650 4,181,979


No

tes

FOR THE YEAR ENDED

30th June 2018

17/18

Original Budget

16/17

Actual

16/17

Budget

$ $ $

ECONOMIC SERVICES

Caravan Park

Operating Expenses

13100 Caravan Park Salaries. 55,724 58,605 45,724

13101 Caravan Park Superannuation 5,294 3,117 5,294

13102 Caravan Park Maintenance Expense. 74,460 85,418 74,360

13103 Caravan Park Building Expense. - 0 0

13107 Backpackers/Barracks Cleaning Costs 1,000 66,225 42,600

13108 Cvp Cleaning. 112,725 69,183 61,980

13170 Caravan Park Village Salaries. 11,000 7,507 10,000

13171 Caravan Park Village Superannuation. 6,000 8,341 6,284

13172 Caravan Park Village Maintenance Expense. 13,850 21,418 9,049

13173 Midwest Transportables Commission Expense. 60,000 72,625 55,000

13177 Cp - Low Value Asset Pool 15,200 1,909 5,200

13175 Cvp Village Cleaning Costs. 45,000 57,685 37,500

13176 Caravan Park Insurance Expense. 4,100 3,908 3,835


422,353 475,152 392,492

Operating Income

13150 Caravan Park Fees. (204,000) (109,605) (135,000)

13151 Caravan Park Barracks Cleaning Fees (1,500) (80,537) (80,000)

13185 Caravan Park Village Accommodation Fees. (102,000) (123,920) (85,000)

13189 Mt Gibson Infrastructure Fund - Caravan Park Infs. - 0 0

(307,500) (314,062) (300,000)

Capital Expenses

012TT Transfer To Caravan Park Reserve 147 95 147

13190 Caravan Park - Buildings - Ablution Block. 20,000 36,801 50,000

13192 Caravan Park - New Ablutions - Apron. 8,000 0 0

13194 Caravan Park - Capital. 5,000 5,412 12,000

33,147 42,308 62,147

Rural Services

Operating Expenses

14913 Northeast Farming Future - Dry Season 5,000 0 5,000

5,000 0 5,000


No

tes

FOR THE YEAR ENDED

30th June 2018

17/18

Original Budget

16/17

Actual

16/17

Budget

$ $ $


No

tes

FOR THE YEAR ENDED

30th June 2018

Tourism And Area Promotion

Operating Expenses

13200 Area Promotion Expense. 12,000 7,673 15,000

13201 Townscape Project Expense 10,000 0 0


13202 Visitors Centre Officer 8,000 0 0

13203 Regional Tourism Officer 4,500 4,500 4,500

13204 Tourist Sites Mntce Expense 14,500 17,381 14,500

13209 Tourism Signage Interpretation Exp 6,500 0 15,000

13291 Depreciation - Tourism 66,246 66,156 59,019

153,493 132,451 169,933

Building Control

Operating Expenses

13400 Building Expense. 19,000 34,788 16,000

13404 Building Maintenance Superannuation Expense - 20,390 23,142


14990 Depreciation - 0 349

47,505 76,938 71,515

Operating Revenues

13500 Building Permit Fees (1,000) (1,979) 0

(1,000) (1,979) 0

Other Economic Services

Operating Expenses

13603 Standpipes Mntce Expense. 7,250 2,677 7,250

13604 Dams Mntce Expense 8,060 0 8,060

13614 Standpipes Water Expenses. 10,000 8,749 4,500

13615 Loan 103 Interest Expense 2,876 0 0


60,604 38,951 56,230

Operating Revenues

13700 Standpipe Water Charges. - (4,272) 0

13703 Grant Income - Standpipe Controller (20,000) 0 0

13612 Grant Funding Income (100,000) 0 (100,000)

(120,000) (4,272) (100,000)

17/18

Original Budget

16/17

Actual

16/17

Budget

$ $ $


No

tes

FOR THE YEAR ENDED

30th June 2018

Capital Expenses

015TT Transfer To Water Supply Reserve 327 211 327

020TT Transfer To Water Harvesting Reserve 718 100,463 100,717

026TT Transfer To Cvp Village Reserve 557 360 914

027TT Transfer To Communication Reserve - 660 2,737

13602 Standpipe Controller Expense 30,000 0 0

14980 Capital - Caron Dam Roof. 300,000 0 100,000

16113 Loan 103 Repayment 18,279 0 0

349,881 101,695 204,695

Capital Income

14981 Proceeds Of Loan - Caron'S Dam Roof. (200,000) 0 0

027TF Transfer From Communications Reserve (153,113) 0 0

(353,113) - -

Economic Development

Operating Expenses

13610 Business Incubator - Operating Expenses. 1,250 1,433 1,250

13611 Regional Business Support Services. 5,000 0 5,000


40,345 28,957 44,554

Operating Revenues

13909 Business Incubator - Rental Income. (5,000) (4,697) (9,000)

(5,000) (4,697) (9,000)

Total Economic Services Operating Income (432,500) (323,031) (409,000)

Total Economic Services Operating Expenditure 729,300 752,450 739,724

Total Economic Services Capital Income (353,113) 0 0

Total Economic Services Capital Expenditure 383,028 144,003 266,842

Total 326,715 573,421 597,566

Total Economic Services 326,715 573,421 597,566

17/18

Original Budget

16/17

Actual

16/17

Budget

$ $ $


Plant Depreciation

Operating Expenses

14490 Depreciation - Plant 180,000 212,625 185,866

14491 Depreciation Posted To Jobs (160,000) (150,483) (159,342)

20,000 62,143 26,524

Private Works

Operating Expenses

14000 Private Works Expense 43,100 38,666 80,000

14003 Mining Project Expense (Karara Mining). 140,000 182,314 180,000


211,047 223,568 291,396

Operating Revenues

14101 Water Cartage Charges (1,000) 0 (1,000)

14102 Private Works Income (60,000) (50,308) (115,000)

14103 Plant Hire Income (50,000) (33,781) (32,065)

14106 Mining Project Income (155,000) (202,921) (200,000)

(266,000) (287,011) (348,065)

Public Works Overheads

Operating Expenses

14200 Manager Of Infrastructure Services 108,532 138,952 108,000

14201 Superannuation 111,185 111,202 136,728

14202 Sick & Holiday Pay 165,000 244,354 170,000

14204 Protective Clothing Expense. 15,000 9,133 10,000

14205 Travel & Accommodation Exp 2,000 2,116 2,000

14206 Removal Allowance Expense 2,000 3,182 2,000

14207 Long Service Leave Expense 20,000 35,311 40,000

14208 Safety Bonus Expense. - 0 10,360

14209 Occupational Health & Safety Expenses 5,500 2,592 5,500

14210 Staff Training - Wages 15,000 38,751 36,700

14211 Staff Training - Other. 7,850 3,240 1,000

14212 Pre-Placement Medicals Expense 1,500 2,197 1,500

14213 Workers Compensation Insurance 88,000 85,187 78,465

14214 Less Allocated To Pwo. (928,156) (885,097) (897,599)

14216 Fringe Benefits Tax 30,000 26,216 30,000

14218 Housing Benefit Expense. 6,000 9,620 6,000

14220 Depot Cleaning. 5,000 4,208 6,330

14221 Depot Admin. 30,530 30,723 34,088


No

tes

FOR THE YEAR ENDED

30th June 2018

17/18

Original Budget

16/17

Actual

16/17

Budget

$ $ $


No

tes

FOR THE YEAR ENDED

30th June 2018

14222 Osh Meetings 5,000 3,998 0


14299 Administration Allocated 118,517 76,303 14

- 81,120 (73,601)

Operating Revenues

14301 Training Income - (22,575) (22,294)

Plant Operation Costs

Operating Expenses

14400 Fuels & Oils. 190,000 200,911 185,000

14401 Tyres & Tubes 25,000 26,978 30,000

14402 Tool Replacement. 5,000 3,386 5,000

14403 Parts 80,000 64,501 80,000

14404 Plant Repair Wages 50,000 78,489 90,000

14223 Minor Equipment Expensed 10,000 13,158 17,700

14405 Insurance 39,250 34,694 40,193

14406 Wearparts 18,000 11,239 18,000

14407 Licences & Stamp Duty 70,000 2,369 12,300

14410 Less Poc (684,714) (561,505) (920,287)

14412 Plant Lease Expense 177,464 240,863 233,125

14492 Ute/Motor Vehicle Expenses - 106 12,000

14499 Administration Allocated - 21,801 80,375

(20,000) 136,991 (116,594)

Materials

Operating Expenses

14601 Material Purchased Control Account. - 0 0

14604 Stock Variance. - 0 0

- - -

Operating Revenues

14700 Fuel Rebates. (40,000) (45,505) (40,000)

(40,000) (45,505) (40,000)

Salaries And Wages

Operating Expenses

17/18

Original Budget

16/17

Actual

16/17

Budget

$ $ $


No

tes

FOR THE YEAR ENDED

30th June 2018

14800 Gross Salary & Wages. 2,251,487 2,408,391 2,348,408

14803 Less Salary & Wages Allocated. (2,251,487) (2,408,391) (2,348,408)

14801 20,000 9,821 20,000

20,000 9,821 20,000

Operating Revenue

14900 Reimbursement Workers Comp Wages (20,000) (8,900) (20,000)

(20,000) (8,900) (20,000)

Unclassified

Total Economic Services Operating Income (326,000) (363,990) (388,065)

Total Economic Services Operating Expenditure231,047 513,643 147,725

Total Economic Services Capital Income - - -

Total Economic Services Capital Expenditure - - -

Total (94,953) 149,653 (240,340)

Total Other Property (94,953) 149,653 (240,340)

5 6 7

Rego Plant Item Date of Year Hours/Klms 2016-17 2017-18 2018-19 NEW TRADE Replacement Comment

Purchase Made YTD Target

ADMINISTRATION VEHICLES

1 PJ CEO Vehicle 2015 600 $12,000 $12,000 $42,000 $30,0002yr/80,000kmevery 2 years

2PJ MCDS Vehicle 2012 18000 $20,000 $20,000 $38,000 $15,0002yrs/80,000km

4PJ CDO vehicle 2013 70000 $20,000 $20,000 $36,000 $14,0004yrs/80,000km

1500PJMitsubishi dual cab

4x42012 55,000 $44,000 $20,0004yrs/80,000km

CONSTRUCTION EQUIPMENT

PJ4578 VOLVO Grader 2012 2011 4077 lease Lease 14/06/18

PJ 1524 VOLVO Grader 2009 2007 6022 lease expire 18/11/15Replace 2014-15

LEASE

PJ1558 VOLVO Grader 2007 2007 9611 $320,000 $80,0008yrs/8000hrs

PJ 1501AMMANN MultiTyred

Roller2005 2961 $170,000 $60,00010 yrs/5000hrs

PJ 1502 CJD Vib roller 2010 2010 942 $140,000 $60,00010 yrs/5000hrs

PJ 1577 Hitachi Loader 2011 2010 3009 leaseLEASE Replace

2016-17

PJ 1575 JCB Backhoe 2010 1409 $120,000 $160,000 $40,0007yrs/5000hrs

PJ 1585 Skid Steer Loader 2014 2014 297 $49,000 $65,000 $16,0005yrs/5000hrs

HEAVY TRUCKS

PJ 1551 Concrete Truck 2009 1996 18330 $80,000 $100,000 $20,000 10yrs2nd hand truck &

new bowl

PJ1503MRD Maintenance

vehicle2012 LEASE 204366 Lease

PJ 1566Nissan UD 2 Way

Tipper2009 104208 $160,000 $250,000 $90,0008yrs/500000km

PJ 1578UD Nissan Prime

mover2014 LEASE 27500 $240,000 $55,0008yrs/500,000kmLease

1DVN551 JetMaster 2012 LEASE 71271 Lease

PJ 1527UD Nissan Prime

mover2014 LEASE 29357 lease expiryLease

PJ I565 Mitsubishi Fuso 2011 2011 66314 $78,000 $18,0008yrs/200,000km

PJ1554 Tri axle water tanker 98632 $106,000 12yrskeep old tanker

as auxcillary

PJ 1535 Low Loader 2009 2009 56977 $100,000 $30,000 15yrs

PJ 1559 Side Tipper 2006 105643 $48,000 $98,000 $50,000 10yrs

PJ 1525 Side Tipper 2007 87282 $48,000 $98,000 $50,000 10yrs

PJ1583 Dolly 83586

PJ1571 New Dolly 2010 2007 $16,000 2nd hand dolly

LIGHT TRUCKS

PJ 1549ISUZU Crew Cab

Truck2012 3892 $40,000 $68,000 $28,0006yrs/150,000km

PJ 1569 Fuso Tipper 2015 2015 0 $58,000 $22,0006yrs/150,000km

PJ 1574 HINO - Mechanic 2014 2014 $48,000 $18,0006yrs/150,000km

LIGHT VEHICLES

PJ 1562 Mitsub. Triton 2012 2012 53888 $12,000 $21,000 $9,0004yrs/80,000km

PJ 1568 Mitsub. Triton 2012 2012 90900 $21,000 $9,0004yrs/80,000km

PJ 1567 Mitsub Triton 2005 90249 $24,000 $26,000 $2,0004yrs/80,000kmrelocated to

caravan park

PJ1570 Mitsu. Triton 2011 54740 $21,000 $9,0004yrs/80,000km

PJ1579 Mitsub. Triton 2011 50867 $26,000 $11,0004yrs/80,000km

PJ 1572 Mitsub. Triton 2012 2012 20731 $12,500 $21,000 $9,0004yrs/80,000km

OTHER PLANT

PJ 1563New Holland 4WD

Tractor2011 677 $75,000 $25,0008yrs/5000hrs

Dual Axle Trailer 10 years

Latham Golf Club

Slasher2007 $17,000 $22,000 $5,000 10 years

Perenjori Golf Club

slasher$17,000 $22,000 $5,000 10 years

Gang mower $17,000

Latham ride on

mower$9,000

PJ 1564 Kubota mower 2010 122 $17,000 $2,0005yrs/2000hrs

COMMUNITY VEHICLES

40,000 km

PJ 1515Toyota Coaster

Community Bus2001 108000 $170,000 $20,00080,000 km

Possible Grant

Available &

Community bus

reserve

Total $244,500 $289,000 $198,000

240678 240678 240678 240678

$0 $0 $42,678Not Including

Interest

$3,822 $48,322 $0

Not including

Community Bus -

Separate

Reserve

Budget Contribution $240,678 $240,678 $240,678

Assumptions

1 Over a 10 year period every item of plant will be replaced at least once

2 Ten years should be sufficient to average out any timing effects

3 Graders are planned to be replaced every 6-8,000 hours (6years) - the chengeover cost should be reduced accordingly

4 All calculations are in 2007 dollars, and no account has been taken of inflation or interest on the plant reserve

5 The average annual cost of plant replacement is approximately $344,100. By increasing the annual allocation to $350,000 the reserve will increase from $217,500 to over $276,500 over the life of the program.

6 Some Purchases have been delayed by one year over the course of the program to ensure that the plant reserve always maintains a credit balance.

7 Calculations DO NOT include the community bus as this is supported by a separate reserve

Transfer to Reserve

Transfer From Reserve

Balance

Notes on 2015/16 changes to 10 year plan

8 Community bus is being funded from Community bus reserve - $16,000, LotteryWest grant - $50,000 and Council contribution of $84,000

9 Council contribution to other plant replacement is $45,000

10

11

12

13

Attachment

17082.1.3

Road Program


9th August 2017

PROPOSED ROAD PROGRAMME 2017-18

Job# Priority ROAD PROGRAMME - 2017-18 COUNCIL Untied Road R to R II RRG BLACK TOTALConstruction FUNDS FUNDS FUNDS FUNDS SPOT

CC82 Oversby/ Wubin Mullewa Intersection- Stage 1 36,667$ 73,333$ 110,000$

CC59 Perenjori Rothsay Road- reseal 17.69-23 slk 36,770$ 25,730$ 125,000$ 187,500$

CC40 Coorow Latham Road- reseal 70,667$ 141,333$ 212,000$

CC68 Morawa South Road- reseal 4,500$ 50,000$ 109,000$ 163,500$

CC81 Hill Road- widen and reseal 35,333$ 70,667$ 106,000$

CC43 Keogh Road- gravel 5km 142,046$ 142,046$

CC75 Bestry Road - gravel 1.6km 61,000$ 61,000$

CC83 Pavilion- patching sealing and kerbing 47,000$ 47,000$

CC84 Memorial Park parking area- patch seal and kerb 30,000$ 30,000$

CC85 Parking bay opposite shire- patch, seal and kerb 25,000$ 25,000$

CC76 Solomon Road- Gravel 3.5km 140,673.00$ 140,673$

CC25 Fowler Street Kerbing- East side 23,400$ 23,400$ CC77 Settlement Road gravel 5km 116,853.00$ 116,853.00$ CC78 Spencer Road gravel - Bunjil Nth East to HWY 164,700.00$ 164,700.00$ CC79 Caron East Road gravel- Baxter to Bamford 130,000.00$ 130,000.00$ CC87 Seal parking across from shops 20,238.00$ 20,238.00$

CC66 North Road reseal 4.2km 121,894$ 121,894$

CC72 Coorow Maya Road gravel 78,318$ 78,318$

CC67 Cannon Road 82,428$ 82,428$ CC86 Main Street footpath 31,800.00$ 31,800.00$

Maintenance

12260 General Road Maintenance 396,639$ 254,186$ 112,166$ 762,991$

12261 Traffic Signs 20,000$ 20,000$

12262 Street Cleaning 12,050$ 12,050$

12263 Street Trees 12,000$ 12,000$

517,292$ 797,582$ 855,018$ 558,166$ 73,333$ 2,801,391$

Less Maintenance 440,689$ 254,186$ -$ 112,166$ -$ 807,041$

Total Construction 76,603$ 543,396$ 855,018$ 446,000$ 73,333$ 1,994,350$

Funds will be drawn from:

Council Funds 517,292$ 517,292$

12303 - Roads to Recovery 776,700$ 776,700$

Untied Road Grant (grants Commision) 797,582$ 797,582$

12301 - Regional Road Group 446,000$ 446,000$

12300 - Direct Grant 112,166$ 112,166$

12304 - Black Spot Funding 73,333$ 73,333$

Reserves transfer -$ -$

517,292$ 797,582$ 776,700$ 558,166$ 73,333$ 2,723,073$ Page 50

shire of perenjori special council meeting minutes 9 ... · shire of perenjori special council...

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