toowoomba regional council annual report

Annual Report 2013-14

Opportunity

Fintan Magee - First Coat Street Art Project in Union Lane, Toowoomba City

CHAPTER 1 / Our Region at a Glance / TOOWOOMBA REGIONAL COUNCIL Annual Report 2013-14 2

Property, plant & equipment 96%

Cash assets & cash equivalents 3%

Trade & other receivables 1%

Community Services 22%

Planning & Development 5%

Finance & Business Strategy 5%

Depreciation & Amortisation 27%

Waste Management 5%

Transport and other Infrastructure 10%

Water Infrastructure 15%

Wastewater Infrastructure 8%

Corporate Governance 3%

Road & bridge network 53%

Site improvements 2%

Water 4%

Watewater 19%

Drainage 1%

Other assets 1%

Buildings 2%

Land 8%

Plant & equipment 10%

Employee costs 38%

Materials & services 32%

Finance costs 3%


Borrowings 50%

Other 1%

Trade & other payables 9%

Provisions 40%

Investment in capital assets 60%

Asset revaluation surplus 40%

Recurrentexpenses

What areour assets

Capitalexpenditure

by assetclass

What do we owe

Where the money is

spent

Equity (net wealth)

Rates & levies 57%

Fees & charges 10%

Contract works 2%

Grants, subsidies & contributions 4%

Interest revenue 2%

Capital revenue 25%






Water 4%

Watewater 19%

Drainage 1%

Other assets 1%

Buildings 2%

Land 8%


Employee costs 38%


Finance costs 3%


Borrowings 50%

Other 1%


Provisions 40%



What we have received

Recurrentexpenses

What areour assets

Capitalexpenditure

by assetclass

What do we owe

Equity (net wealth)

A year in reviewPerformance Highlights As we look back over the last financial year, it seems fitting that the 2013-14 Annual Report has the theme of ‘opportunity.’ Toowoomba Region has it all, a family friendly place with four distinct seasons, beautiful natural environment and endless business and lifestyle offerings. This year alone, we have seen a number of exciting major projects started including the Second Range Crossing, Toowoomba’s Outer Circulating Road, a new City Library, the Wellcamp Airport Precinct and a number of much needed flood mitigation works projects. This year’s report tells the narrative of a maturing organisation, six years on from local government amalgamation and details some of our key achievements throughout the financial year against our Corporate Plan.

Financial highlights


Rates & levies 57%

Fees & charges 10%

Contract works 2%


Interest revenue 2%

Capital revenue 25%

Where the money is

spent





Waste Management 5%






The View from Mt Kynoch, Toowoomba

Contents Chapter 1 – Our Region at a Glance . . . . . . . . . . . . . . . . 5

1.1 Mayor and CEO Welcome Message . . . . . . . . . . . . . . . . . . . . . . 6 1.2 Our Vision, Mission, Goals & Values . . . . . . . . . . . . . . . . . . . . . . . . 8 1.3 Toowoomba Region Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 1.4 Council Performance Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 1.5 Fast Facts about our Community . . . . . . . . . . . . . . . . . . . . . . . . 14

Chapter 2 – Our Council. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

2.1 Mayor’s Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 2.2 Council’s Governance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 2.3 Councillors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

Chapter 3 – Our Organisation . . . . . . . . . . . . . . . . . . . . . . . . . . 25

3.1 CEO’s Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 3.2 Organisational Structure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 3.3 Our Executive Team . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 3.4 Our Corporate Planning Framework and Process . . 33 3.5 Our Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34

Water and Waste Services. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 Infrastructure Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 Planning and Development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Environment and Community Services. . . . . . . . . . . . . . 40 Finance and Business Strategy . . . . . . . . . . . . . . . . . . . . . . . . . . . 42

Chapter 4 – Our Goals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44

4.1 GOAL 1- Community: A safe healthy and equitable community, enjoying a quality lifestyle . . 46

4.2 GOAL 2 - Governance: A well-governed Council respecting community values . . . . . . . . . . . . . . . 56

4.3 GOAL 3 - Built Environment: Well-managed and integrated regional growth. . . . . . . . . . . . . . . . . . . . . . . . . . . 62

4.4 GOAL 4 - Natural Environment: A highly valued, diverse, liveable and sustainable environment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70

4.5 GOAL 5 - Economy: A dynamic economy providing employment and opportunity. . . . . . . . . . . . 76

Chapter 5 – Our Governance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79

5.1 Our Legislative Information 2013-2014 . . . . . . . . . . . . . . 80

Chapter 6 – Financial Statements . . . . . . . . . . . . . . . . . . . 85

6.1 Community Financial Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86 6.2 Financial Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93

Auditors Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 140 Sustainability Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 142

Chapter 1Our Region at a Glance This chapter provides a broad overview of the Toowoomba region and its many offerings with a high level summary of our performance over the last financial year against our Corporate Plan. An introduction to Council’s vision and mission includes some interesting information about key trends, demographics and our future directions.

TOOWOOMBA REGIONAL COUNCIL Annual Report 2013-14 / Our Region at a Glance / CHAPTER 1 5

1.1 Mayor and CEO Welcome Message Welcome to the Toowoomba Regional Council 2013-14 Annual Report. It is with great pleasure and pride that we present our key achievements from the last financial year. This year’s Annual Report is aptly themed ‘opportunity’.

It’s an exciting time for us to be leading this organisation and contributing to shaping the future of this region. This year clearly demonstrates the valuable contribution that the Toowoomba Regional Council makes. Now more than ever, the Toowoomba region is poised for an exciting future with a strong, united Council and Executive that will continue to put our community first in the delivery of services, projects and programs.

This year’s focus reflected a financially sustainable plan which addressed the pressing needs of our community, particularly following the 2011 flood event.

This plan included the delivery of a range of major projects - $78 million in roads and bridges, $45 million in water and $25 million in wastewater.

This past year, we have also sought to increase our engagement across the region with the aim of understanding what our residents expect.

Crows Nest

The Councillors and Executive continue to work to ensure we deliver value-for-money services that our community want and can afford.

We have also made it a priority to look to those things that residents enjoy, as well as essential services. As such, Council has spent funds on sporting fields, pools and indoor fitness, and the new city library is underway.

We see this as yet another indicator of the ‘opportunity’ we are experiencing in this region and a sign of what lies ahead. It’s an exciting time to be part of building the future of the Toowoomba region, and we would like to thank our residents, businesses, visitors and Council staff for the valuable contribution they make towards shaping this region.

Brian Pidgeon Paul Antonio Mayor Chief Executive Officer


Mayor Paul Antonio and CEO Brian Pidgeon

This past year we have also sought to increase our

engagement across the region with the

aim of understanding what our residents expect. The

Councillors and Executive continue to work to ensure

we deliver value-for-money services that

our community want and can afford.


8 CHAPTER 1 / Our Region at a Glance / TOOWOOMBA REGIONAL COUNCIL Annual Report 2013-14

1.2 Our Vision, Mission, Goals & Values Vision: A vibrant, inclusive, environmentally rich and prosperous region that embraces the future while respecting the past.

Mission: Working with the community, Toowoomba Regional Council will lead with good governance and sustainable practices to achieve the Vision.

Goals: Community: A safe, healthy and equitable community, enjoying a quality lifestyle.

Governance: A well-governed Council respecting community values.

Built Environment: Well-managed and integrated regional growth.

Natural Environment: A highly valued, diverse, liveable and sustainable environment.

Economy: A dynamic economy providing employment and opportunity.

Values: • Integrity

• Respect

• Accountability and transparency

• Collaboration and teamwork

• Innovation

• Sustainability.

9

1.3 Toowoomba Region Overview Our location: The Toowoomba Regional Council (TRC) area is uniquely located in the south-east corner of Queensland and offers its residents the best of both city and country lifestyles. Established around an agricultural sector that takes advantage of the incredible fertile farming land, the region’s economy has grown and diversified to the point that Toowoomba is now the second largest inland city in Australia and the service centre for southwest Queensland and north-west New South Wales. Toowoomba is also the service centre for the Surat Basin which is one of Australia’s richest accessible resource reserves which will see almost $200 billion invested in projects now and in the future.

The Toowoomba Regional Council covers an area of 12,973km2 and includes the main urban centre of Toowoomba, the regional centres of Clifton, Crows Nest, Goombungee, Greenmount, Highfields, Millmerran, Oakey, Pittsworth and Yarraman, along with numerous smaller townships. The region is located in South East Queensland approximately 125km west of Brisbane.

TOOWOOMBA

QUEENSLAND

THE TOOWOOMBA REGIONAL COUNCIL

BOUNDARY MAP

Our history: The main Aboriginal language groups in the Toowoomba region are Barunggam, Jarowair, Giabal and Kienjan tribes.

Early European settlement was based around the region’s highly fertile farming land.

There are a number of suggested sources for the name Toowoomba, including an Aboriginal word meaning ‘place where water sits’, ‘place of melon’, ‘place where reeds grow’, ‘berries place’, ‘white man’ or alternatively the name given to a property in the area in the 1850s

Toowoomba Region today: Toowoomba has built upon its Garden City image, and become the hub of one of Australia’s most attractive regions blending the best of both a city and country lifestyle.

The temperate climate, strong economy, community spirit, access to arts, culture, health and education services, beautiful parks and the broader landscape is attracting new residents and business investment.

Toowoomba Regional Council is the ninth largest local government area in Queensland with an estimated population of 160,297 persons as at 30 June 2013.

The Toowoomba region has experienced increasing cultural diversity over the last decade and is predicted to continue into the future.

In 2006, the number of residents born overseas was 12,838 or 9.0% of the total population and 4.2% were from non-English speaking backgrounds.

In 2011, 15,753 residents of the Toowoomba region (or 10.4% of the population) were born overseas and 5.3% were from non-English speaking backgrounds.

Toowoomba region contributes approximately 2.84% ($8.233 billion) of Queensland’s Gross Regional Product of $290.158 billion.

In 2013, the industry sectors that drove the region’s economy in terms of exports, employment, value adding and local expenditure on goods and services were education and training; finance, oil and gas servicing; agriculture; health care and social assistance; wholesale and retail trade; public administration; manufacturing (meat products) and coal mining.

TOOWOOMBA REGIONAL COUNCIL Annual Report 2013-14 / Our Region at a Glance / CHAPTER 1

1.4 Council Performance Overview About our scorecard This scorecard summarises progress towards long-term targets central to our Vision and the implementation of our corporate objectives. It also provides an overview relating to the implementation of our Corporate Plan 2009-14. Overall performance is determined by our achievement against established performance measures and the progress of major initiatives. Our figures are based on the following:

Greater than or equal to 85% - is recognised as being on track Greater than or equal to 50%, but below 85% - is recognised as being in need of increased attention Below 50% - is recognised as underperforming Activity not commenced in period

OVERALL SCORE CARD PERFORMANCE 87%

GOAL 1 - COMMUNITY: A safe, healthy and equitable community, enjoying a quality lifestyle.

88%

1.1 Opportunities for creative expression, cultural exchange and life long 85%learning are accessible community wide.

100%1.1.1 Identify and promote opportunities for creative expression.

1.1.2 Ensure cultural facilities and services, such as theatres, art galleries and museums, meet the needs of our growing and diverse community.

87%

1.1.3 Facilitate equitable access to appropriate social and cultural activities to promote community interaction.

94%

1.1.4 Provide library services across the region to meet the needs of the community.

76%

1.2 A community involved in sport and recreational activities. 82%

1.2.1 Strategically plan for and provide facilities that enable community participation in sport and recreation activities.

76%

1.2.2 Collaborate with external agencies to encourage physical activity in the community.

98%

1.3 The Toowoomba Region has high quality environmental health standards. 100%

1.3.1 Ensure high quality environmental standards are maintained, including animal and pest management, site management, pollution control and waste minimisation.

100%

1.3.2 Ensure high-quality health standards are maintained, including food safety, immunisation and public health. 100%

1.4 A community that is safe, friendly, resilient and informed. 86%

1.4.1 Support collaborative approaches to improve community safety. 65%

1.4.2 Develop and deliver initiatives to enhance disaster management preparedness and capability.

82%

1.4.3 Strengthen social networks and provide appropriate social infrastructure to build resilience and connectivity of the community.

100%

1.4.4 Develop an effective community information and education program in collaboration with key community stakeholders.

75%

1.5 Our communities value and share cultural diversity and intergenerational knowledge and skills.

94%

1.5.1 Advocate for the availability of a comprehensive range of services and facilities for seniors and people with disabilities. 100%

1.5.2 Encourage and support activities to achieve Indigenous, multicultural and intergenerational understanding and equity. 100%

1.5.3 Promote a sense of community among young people and encourage them to participate and remain in their community. 83%


Tabletop Mountain, Toowoomba

GOAL 2 - GOVERNANCE: A well-governed Council respecting 88%

community values. 2.1 An organisation centred on good governance and community participation. 90%

2.1.1 Develop and maintain quality, dependable and innovative information, knowledge and management systems.

83%

99%2.1.2 Ensure sound financial management and procurement practices.

2.1.3 Recognise, review and manage corporate risk, including workplace health and safety, internal audit services.

100%

2.1.4 Continually review and enhance corporate and environmental performance to ensure achievement of corporate, legislative and community outcomes.

85%

2.1.5 Review and ensure compliance with policies, standards, codes and other legislative requirements.

84%

2.1.6 Maintain and value an excellent workforce through adoption of contemporary human resource practices.

79%

2.1.7 Maintain effective communication processes to promote community participation/ engagement.

87%

2.2 Efficient, effective and responsive Council service delivery. 82%

2.2.1 Continuously review and enhance service delivery to meet customer and community expectations.

76%

99%2.2.2 Promote and provide services external to the organisation.

2.2.3 Ensure Council has a high profile, strong brand and excellent reputation. 70%

2.3 A well-managed and efficient organisation centred around an appropriate corporate culture.

100%

2.3.1 Provide a solid foundation for management and efficient administrative support for Councillors.

100%

2.3.2 Foster an appropriate corporate culture matched to the Council’s values, principles and strategies. 100%

2.3.3 Build and maintain productive and innovative partnerships within Council and work collaboratively with all levels of government for the betterment of the region. 100%


Centenary Park, Crows Nest

1.4 Council Performance Overview (continued)

GOAL 3 - BUILT ENVIRONMENT: Well-managed and integrated 89%

regional growth. 3.1 Planning and development for regional growth and change is based on

sustainability principles, cultural heritage and community engagement. 87%

3.1.1 Undertake integrated land use and infrastructure planning to facilitate sustainable development.

69%

3.1.2 Utilise a whole of community partnership approach to develop and implement the community plan for the Toowoomba Regional Council area.

75%

100%3.1.3 Integrate community planning, Council planning and operations.

3.1.4 Ensure development accords with the Toowoomba Regional Council ‘s planning scheme, planning instruments, codes and legislation. 94%

3.1.5 Protect and create a greater awareness of Toowoomba Region’s Indigenous and diverse cultural heritage.

100%

3.2 Toowoomba Region has a well-planned, safe and functional transportation system. 83%

100%3.2.1 Actively pursue regional, state and national transport connections.

3.2.2 Facilitate the development of an integrated transport system for the region, including safe and accessible walking and cycling network.

82%

75%3.2.3 Improve the safety and serviceability of the region’s road network.

3.3 Toowoomba Region’s infrastructure networks and assets are developed and maintained in a coordinated and integrated manner.

90%

3.3.1 Facilitate coordination with infrastructure asset providers to deliver well-planned integrated infrastructure.

91%

3.3.2 Undertake master planning that integrates infrastructure requirements with environmental and heritage aesthetics.

100%

3.3.3 Ensure the provision and management of infrastructure (roads, water mains, pump stations etc.) meet the needs and priorities of the Council and the community.

90%

3.3.4 Ensure that the provision and management of Council facilities (buildings, pools, cemeteries, child care and medical centres) meet the needs and priorities of the Council and the community.

87%


(continued)

GOAL 4 - NATURAL ENVIRONMENT: A highly-valued, diverse, liveable and sustainable environment. 4.1 The region has an accessible network of green spaces and its land

and water assets are conserved and managed.

77%

66%

4.1.1 Develop plans and manage parkland/greenspace to promote accessible networks. 71%

4.1.2 Maintain and improve the region’s streetscapes.

4.1.3 Protect and manage air, land and water quality.

4.1.4 Identify, protect and establish functional biodiversity corridors.

100%

100%

75%

4.1.5 Progressively review and implement the region’s catchment management strategies.

Not commenced in period

Not commenced in period 4.1.6 Manage stormwater and surface water sources.

84%4.2 The Toowoomba Region has safe and sustainable water networks.

4.2.1 Increase the region’s water source capacity and diversity. 54%

89%4.2.2 Manage and maintain efficient and high-quality water supply systems.

4.2.3 Advance water use efficiency and water cycle innovation throughout the region.

100%

80%

73%

4.2.4 Provide and maintain high-quality sewerage networks and treatment facilities.

4.3 The Toowoomba Region is climate change responsive.

100%4.3.1 Develop and implement a Council response to climate change.

60%4.3.2 Encourage environmentally sustainable choices for community mobility.

60%4.3.3 Encourage development to be increasingly resource-use efficient.

4.4 The Toowoomba Region’s environment is managed to minimise degradation.

72%

72%4.4.1 Develop and maintain a pest management plan for the region.

4.4.2 Implement and maintain environment management systems across high- risk aspects of Council’s operations. 100%

25%4.4.3 Deliver efficient and compliant waste management services.

51%4.4.4 Develop and implement a regional waste management plan.

4.4.5 Develop a program to monitor and report on urban and natural environmental conditions and sustainability outcomes.

100%

GOAL 5 - ECONOMY: A dynamic economy providing employment and opportunity.

5.1 Toowoomba Region has a strong economy fostering innovation and diverse business opportunities with Toowoomba as the key regional service centre.

95%

95%

70%

70%

5.1.1 Facilitate the implementation of a regional economic development strategy.

5.1.2 Facilitate the development of appropriate industrial land.

5.1.3 Facilitate the development of activity centres that meet community, visitor and business needs.

100%

5.1.4 Advocate for the business community to have greater access to information technology and communications infrastructure.

100%

5.1.5 Promote the Toowoomba Region as a place for business and encourage the establishment of new businesses.

100%

5.1.6 Promote the region as a tourist destination. 100%

100%5.1.7 Explore opportunities for the region to host a variety of festivals and events.


1.5 Fast Facts about our Community 160,251

Population. Jet-capable airport

opening in November 2014.

Commencement of the

Toowoomba Second Range Crossing.

Approximately 74.4%74,883 jobs travel by car to work. in the region.

700m above sea level on top of the

Great Dividing Range. 1,918,000 Overall visitor numbers

visitors. increased by 1.3%.

Toowoomba is the fourth most 84 schools family friendly city in Australia. in the region.


City Hall, Toowoomba

Chapter 2Our Council This chapter provides an overview of our elected Councillors, their portfolios and includes an overview from Mayor Paul Antonio. At the Local Government election in 2012, 11 Councillors were elected and each is responsible for a distinct portfolio area. Councillors are elected as representatives of the broader Toowoomba region.

TOOWOOMBA REGIONAL COUNCIL Annual Report 2013-14 / Our Council / CHAPTER 2 15

16 CHAPTER 2 / Our Council / TOOWOOMBA REGIONAL COUNCIL Annual Report 2013-14

2.1 Mayor’s Report Opportunity Knocks The last year has resonated with ‘opportunity’ for the Toowoomba Region with a number of exciting projects underway and more on the horizon. The advent of a jet-capable airport at Wellcamp and the announcement that the Toowoomba Second Range Crossing will go ahead has set this region on an unprecedented journey. Our residents and business community have long recognised that with connectivity, opportunity will abound and finally, that connectivity is being realised.

Indeed, the Queensland State Government has declared the Second Range Crossing “One of Queensland’s highest priority road infrastructure projects” because it will help drive the State’s economic growth in providing a gateway to the resource-rich Surat Basin and the agricultural food bowl of the Darling Downs.

With more than 40% of the Port of Brisbane’s trade emanating from, or travelling through Toowoomba, Council also continues to advocate for the Melbourne to Brisbane Inland Rail link to pass through our region. Such a development would secure the infrastructure trifecta for Toowoomba and see our vision for the region to develop into an inter-modal freight hub come to fruition.

Work is already underway on seizing this opportunity, with several large industrial parks becoming operational in the Charlton Wellcamp area, set to be buoyed by the airport and bypass. We expect industries like agriculture, logistics, aviation, mining and corporate services to continue and prosper and we are always looking for new ways to expand business links both nationally and internationally.

Whilst we work to harness and nurture economic development, Council also recognises very clearly that this growth needs to complement the quality of life we are well-known for here in the Toowoomba Region. Our laid-back lifestyle, rich agricultural heritage, close-knit communities and beautiful natural experience have long been a feature, and we are committed to preserving what makes us unique for future generations. Council sees the careful planning of community parks and gardens, ongoing flood mitigation works, cultural experiences, significant infrastructure projects, high profile events such as The Toowoomba Carnival of Flowers as key in leaving such a legacy.

There’s a lot to be proud of this year. We have followed up on our promise to make it easier to communicate with Council. Council is one of the first local governments in Australia to unveil video conferencing capabilities. This point-to-point conferencing allows residents and business to speak with staff in specialist

areas, while viewing relevant documents. But it’s not all about high-tech communication. Council realises the value of face-to-face conversation and, as a result, have set up scheduled community engagement sessions across the region and Friday catch ups with Councillors. These sessions have been valuable in understanding the diverse needs in all of our communities and provide an important presence in our regional communties.

We’ve also maintained a strong focus on preserving and enhancing our green vision. After taking a beating from storms in 2010/11 and 2013, our escarpment and bushland parks are being restored. Trails around Toowoomba, Crows Nest and Highfields have been upgraded throughout the year allowing residents and visitors alike to enjoy the natural beauty we have on offer.

We are maintaining a focus on fostering strong tourism growth for the region, and the new airport opens up a wealth of opportunity to further showcase our beautiful and diverse region to national and international visitors. The construction of the $5.7m Toowoomba Regional Arts and Community Centre (TRACC), as part of the iconic Empire Theatre precinct, will further enhance the cultural life of this community. Family fun and youth activities also remain high on the agenda with our support of high-profile sporting events, New Year’s fireworks, Carols in the Park and Easterfest.

We’re excited to begin building our new city library and this past 12 months has seen an investment of $680,000 in books and materials. Our arts and culture scene also continues to grow offering a variety of experiences to residents and people coming to the region. The recent ‘First Coat’ arts project offered an opportunity for local artists to paint our many laneways in the city and has added a new and exciting dynamic as you walk through our streets.

Reflecting our region’s growth, our shopping precincts are growing and we are assessing more and more development applications. Our road networks are improving, and of particular note is the state-funded Outer Circulating Road project which will greatly improve traffic flow in and around Toowoomba’s CBD. Flood mitigation remains an ongoing priority and the next financial year will see the completion of two major detention basins where we have planned for improved public spaces as a result of these projects.

Management of our water and waste services has remained a key focus through this financial year with significant new projects in Crows Nest and Hampton.

Council remains committed to prudent budget planning as we strive to do more with less. We have delivered significant benefit to our region whilst working hard to keep our Rates reasonable given the cost of living pressures faced by our residents.

I also want to pay tribute to Toowoomba Regional Council’s workforce for their ongoing efforts in ensuring this organisation continues to strive for excellence in all we do.

Toowoomba is fast becoming the hub of one of Australia’s most attractive regions and this Council is ready to harness the opportunities that are set to unfold in the year ahead.

Cr Paul Antonio Toowoomba Regional Council Mayor Paul Antonio was born in Toowoomba and grew up on his family farm in the Millmerran district.

Paul was educated at the local one-teacher school before attending the Queensland Agricultural College, graduating with a Diploma of Agriculture before commencing his farming career. He is a Fellow of the Australian Institute of Company Directors.

Previously, Paul served as Deputy Mayor of the Toowoomba Regional Council in its first amalgamated term, and as Mayor of Millmerran Shire Council for eight years having served continuously on Council from 1982-2008. He was Deputy Mayor of Millmerran from 1997-2000.

Councillor Antonio is a former foundation board member of the Condamine Alliance, former Deputy Chair of the Darling Downs Regional Organisation of Councils and former board member of the Qld Fire and Rescue Authority.

He is joint patron of the Toowoomba Rugby League, patron of the Toowoomba Eisteddfod, the local Motor Neurone Association and the Darling Downs Sailing Club. He is also a White Ribbon Ambassador.

Councillor Antonio continues his interest in the family farming operation west of Millmerran which concentrates on producing Angus beef and growing grain.

City Hall, 541 Ruthven Street, Toowoomba PO Box 3021, Toowoomba Qld 4350 P 07 4688 6433 F 07 4631 9170 M 0429 954 109 E [email protected] W www.toowoombaRC.qld.gov.au

We look forward to working with you to deliver our new 2014-2019 Corporate Plan and thank you for your contribution in making our region such a fantastic place to live, work and play!

Paul Antonio Mayor Toowoomba Regional Council

www.toowoombaRC.qld.gov.au

Councillors, Toowoomba Regional Council

2.2 Council’s Governance Roles & responsibilities At Toowoomba Regional Council, we are responsible for the transparent and effective management of the Toowoomba Region’s local government area.

Queensland councils are empowered by section 9 of the Local Government Act, 2009 to ensure the sound governance of their local authority.

Councillor roles and responsibilities are wide-ranging with Council responsible for providing key infrastructure developments, as well as strategic leadership and sustainable future planning.

With its various touch points to the community, local government is regarded as the grassroots level of government and is the most accessible to the people it represents.

Councillors are elected to directly represent the interests of our community, with each Councillor offering an individual perspective to decisions the region makes on behalf of residents and ratepayers.

We encourage community members to get involved by participating in community engagement programs, as well as informing Councillors of community issues and concerns. Information and contact details are provided for each Councillor on pages 17-23.


2.3 Councillors

Cr Mike Williams DEPUTY MAYOR CHAIR - FINANCE & BUSINESS STRATEGY

Deputy Mayor Cr Mike Williams is chair of the Finance and Business Strategy Committee. He served as a Councillor and head of the Financial and Sporting Services portfolio in Council’s previous term.

Prior to local government amalgamations he was Deputy Mayor of the former Cambooya Shire Council. Cr Williams has lived in the Cambooya shire for more than 30 years including eight years as a councillor in that area.

He and his wife Jo-Anne have run the successful Mike Williams Country Clothing business for more than 20 years. He and his family also breed and train horses at their Hodgson Vale farm and compete in show jumping and polocrosse.

Cr Anne Glasheen PORTFOLIO - CUSTOMER SERVICES

Cr Anne Glasheen is serving her second term on Toowoomba Regional Council. She heads up the Customer Services portfolio, assisting the Chair of the Finance and Business Strategy Committee. Some aspects of her role includes community engagement, Chair of the Pest Management Advisory Committee and COMSEQ Rural Taskforce Committee.

Anne also sits on the Darling Downs Moreton Rabbit Board. She was Deputy Mayor of the Former Clifton Shire Council prior to local government amalgamations in 2008. She was born in Allora and has more than 20 years’ experience in local government.

Anne has served a number of terms on two government boards at a National and State level. Her contribution to one of these committees saw her awarded with Life Membership of the Australian Local Government Women’s Association.

She serves on a number of community committees in executive positions and has received a 10-year long service award with the Clifton Local Ambulance Committee.

Anne and her husband were local business operators for more than 25 years. In her spare time, Anne enjoys

Society and dog grooming.


motorcycle riding , participating in the Red Hatters



2.3 Councillors (continued)

GO GREEN AND KEEP IT CLEAN

Cr John Gouldson CHAIR - WATER & WASTE

Cr John Gouldson was elected to Toowoomba Regional Council in 2012. He chairs the Water and Waste Committee. John served as a Toowoomba City Council Councillor from 1986 to 1993.

Born in Allora, he grew up on a farm at Goomburra and completed high school at Warwick. He graduated from Teacher Training College / University of Queensland and taught in Brisbane and Mt Isa from 1965 to 1969.

John moved to Toowoomba in 1970 and taught at Harristown State High School between 1970 and 1974, Toowoomba State High School from 1975 to 1978 and was Regional Physical Education Officer from 1979 to 1989.

Resigning from the Department of Education in 1990, John has since been a financial planner with Dornbusch Partners. John and his wife Kathy have two sons and six grandchildren.

Cr Nancy Sommerfield PORTFOLIO - WATER & WASTE PROJECTS

In her first term on Council, Cr Nancy Sommerfield leads the Water and Waste portfolio.

Originally from Cunnamulla, where she was a partner in a successful family farming and grazing entity, Nancy was active in local community groups such as the Sacred Heart Parents & Friends, Polo and Show Society before her family moved to Toowoomba in 1994.

Prior to being elected, Nancy developed a marketing career in the health sector and then moved to education where she was the Development Coordinator at Downlands College for five happy years.

Active memberships within the community have included Zonta, the YWCA and the Toowoomba Chamber of Commerce, of which she was a director for two years.

Nancy is a former board member of Fairholme College, graduate of the Company Directors Course, has authored and published a book and is a qualified Life Coach.

As part of her role on Council, Nancy has taken an active interest in the resources sector engaging with landholders and is a member of the Gasfields Commission Leaders Council, Arrow Energy Community Reference Group and New Acland Community Reference Group.

Committee and the TRC Pest

Nancy is also a member of the Council of Mayors Waterways & Environment Committee, SEQ Catchments Member Assoc, Toowoomba Airport Advisory

Management Advisory Group.

Nancy has two adult children.




-

Cr Carol Taylor CHAIR - INFRASTRUCTURE

Cr Carol Taylor was re-elected to Toowoomba Regional Council for her second term. She continues her involvement with infrastructure services by chairing the Infrastructure Committee. Cr Taylor was the last Mayor of the former Cambooya Shire Council, having been a Councillor since 2000. Her previous roles have included being vice-president of the Australian Local Government Women’s Association, Queensland branch.

Her current roles include: Toowoomba Regional Council’s representative on Council of Mayors South East Queensland Infrastructure Committee; and Chair of the Eastern Downs Regional Road Group (The Roads Alliance Qld).

Cr Taylor is also Chair of the Regional and Active Public Transport Advisory Committee, Chair of the Toowoomba Aerodrome Advisory Committee and is Chair of the LGAQ Roads and Transport Advisory Committee. Cr Taylor and husband Roger have a daughter, son and three grandchildren.

Cr Geoff McDonald CHAIR - TOURISM & EVENTS, PROPERTY SERVICES

Cr Geoff McDonald was elected to Toowoomba Regional Council in 2012. He chairs the Environment and Community Committee and is Portfolio Leader for Tourism and Events together with Property.

Born and educated in Toowoomba, Geoff is a fifth-generation business owner with his parents John (Cracker) and Joan McDonald and wife Lisa, operating Cracker Print and Paper which has a trading history that traces back to 1901. Geoff was awarded the Queensland Printing and Graphic Arts Apprentice of the Year in 1992 on graduating as a Pre-Press tradesman.

An immediate past president and Life Member of the Toowoomba Chamber of Commerce and Industry, Geoff is actively involved in a diverse range of organisations including Chair of Safer Toowoomba Regional Partnerships, director for Southern Queensland Country Tourism and director for Sports Darling Downs Inc.


City Hall, 541 Ruthven Street, Toowoomba PO Box 3021, Toowoomba Qld 4350 P 07 4688 6615 F 07 4631 9158 M 0417 723 948 E [email protected] W www.toow oombaRC.qld.gov.au


2.3 Councillors (continued)

Cr Sue Englart PORTFOLIO - ENVIRONMENTAL HEALTH, PARKS & RECREATION

Cr Sue Englart was elected to Toowoomba Regional Council at the 2012 elections. She leads the Environmental Health, Parks and Recreation portfolio, assisting the Chair of the Environment and Community Committee.

Cr Englart was elected to Toowoomba City Council at her first attempt in 1997 and was re-elected to Council in 2000 and 2004 during which time she took a particular interest in environmental matters and heritage values.

Sue Englart (nee O’Connor) was born and educated in Toowoomba. She attended Holy Name School and St Saviour’s College.

Her families were early settlers in Toowoomba, Cabarlah and Clifton. She grew up in the Mort Estate.

Sue chairs Council’s Regional Access and Disability Committee, is Patron of the Toowoomba Art Society and chairs the Spring Bluff Railway Station Trust Management Committee.

Cr Ros Scotney PORTFOLIO - LIBRARY & CULTURAL SERVICES, COMMUNITY DEVELOPMENT & FACILITIES

Cr Ros Scotney is serving her second term on the Toowoomba Regional Council. She leads the Facilities, Libraries and Cultural Services portfolio assisting the Chair of the Environment and Community Committee.

Previously, Cr Scotney served on the Pittsworth Shire Council for 14 years, including 10 years as Mayor. A fourth-generation resident of Pittsworth, Ros was elected to Toowooomba Regional Council following amalgamation in 2008.

Cr Scotney remains a highly active member of her community, holding executive positions on several committees. Her involvement has included five years as President of the Pittsworth Chamber of Commerce, and continuing involvement in Rotary, including her appointment as a Paul Harris Fellow.

Ros was educated at the Ipswich Girls Grammar School before becoming a dental nurse for 23 years. Her business interests include breeding and racing thoroughbred horses, residential and commercial property interests and producing boer goats.




Cr Bill Cahill CHAIR - PLANNING & DEVELOPMENT

Cr Bill Cahill was elected to Toowoomba Regional Council for a second term. Cr Cahill chairs the Planning and Development Committee and led the Environment and Community Services portfolio in his previous term.

Prior to local government amalgamations in 2008, Cr Cahill was a councillor on the former Crows Nest Shire Council.

Cr Cahill brings technical and corporate management skills, as well as small business experience, to his role as councillor.

He is actively involved in voluntary roles with community organisations and has been a member of the Darling Downs Regional Organisation of Councils.

Bill is a former panel member on a State Ministerial Regional Community Forum for the Darling Downs and South Western Region. Currently, he is the Federal/State appointment as the Chair of Regional Development Australia (RDA) for the Darling Downs and South Western Region.

Cr Cahill and his wife Kim have two children. He is also the very proud poppy to his two little grandsons and maintains an interest in classic cars and visual arts.

Cr Chris Tait PORTFOLIO - DEVELOPMENT ASSESSMENT

Cr Chris Tait was elected to Toowoomba Regional Council in 2012. He leads the Development Assessment portfolio, assisting the Chair of the Planning and Development Committee.

Cr Tait has extensive legal experience with 35 years as a solicitor in a large regional legal firm, the last 14 years as senior partner.

He also brings previous local government experience to Council, having served as a Councillor with the Jondaryan Shire Council from 1989 to 1998, the last three years as Deputy Mayor.

His community involvement includes service clubs, including terms as president of Apex and Rotary, other community clubs and a school board. Chris is married to Jane and has two adult children.




Chapter 3Our Organisation This chapter provides an overview of the organisation, its Executive Team and the diverse services offered by Council to our community. The CEO offers his perspectives on the year gone by and on our organisational performance.

TOOWOOMBA REGIONAL COUNCIL Annual Report 2013-14 / Our Organisation / CHAPTER 3 25

3.1 CEO’s Report Seizing opportunity Our 2013 -14 Annual Report theme of ‘opportunity’ couldn’t be more reflective of the feeling and undercurrent being experienced by the people in the Toowoomba Region. It’s an exciting time for us and the ‘buzz’ of this region is reverberating across the nation. We all know that there’s interesting times ahead for our communities and as CEO of the Toowoomba Regional Council, I feel honoured to be part of it.

Council completed $178M of new infrastructure works and infrastructure maintenance and renewal in line with priorities identified in Council’s asset management planning. It is essential that Council continues to invest in maintaining and renewing its asset base, now valued at around $4b.

All of us who work for the Toowoomba Regional Council are committed to a set of values that are the foundation for how we do business – integrity, respect, accountability & transparency, collaboration & team work, innovation and sustainability. In delivering the actions outlined in the 2009-2014 Corporate Plan, we have set our sights on having motivated and skilled staff in a customer-focused organisation. We pride ourselves on providing efficient service delivery, responsible financial management and giving priority to a safe working environment.

In 2013-14, Council set an ambitious agenda and this Annual Report provides a snapshot of what we have achieved. It also marks the finalisation of our 20092014 Corporate Plan which has resulted in a concerted effort over four years by Council and its Executive to respond to regional needs and issues. Our efforts have been complemented by the ongoing support of our residents, our government partners, the many businesses (small and large) who call Toowoomba Region home, the community organisations who strive to make this a liveable, welcoming and supportive community and of course all of our employees who proudly work for the Toowoomba Regional Council.

Four years ago, we assessed our regional issues and from that point have worked to ensure these issues and themes stay squarely on the agenda.

Council continues to focus on key elements for the region’s infrastructure in order to sustainably manage growth and future change and to capitalise on the economic development potential of the area. This has included management of our water and waste systems, transportation and connectivity, and ensuring infrastructure is developed in an integrated way.

All of us who work for the Toowoomba Regional Council

are committed to a set of values that are

the foundation for how we do business – integrity,

respect, accountability & transparency, collaboration &

team work, innovation and sustainability.

Office of the CEO 88%

Governance 87%

Legal Services 100%

26 CHAPTER 3 / Our Organisation / TOOWOOMBA REGIONAL COUNCIL Annual Report 2013-14

corporations have also played a big role in defining

2013-14 has come in at 87% – a pleasing result.

The organisation is in a very strong position. We continue to invest in our corporate systems and

Our distinctive, community influenced arts sector was something we wanted to develop and to help flourish. We wanted to ensure that there continues to be an enormous range of cultural opportunities and experiences for visitors and people within our region. Some great achievements in this area have included plans underway for a new city library and civic square, a Carnival of Flowers that goes from strength to strength and the recent opening of the Armitage Centre which provides an additional performance and community venue at The Empire Theatres precinct. The value of arts and culture has been reflected in our sense of community pride and the high quality of life we enjoy throughout the region.

Disaster management also continues to be a focus for our organisation. We all want a liveable community but we also need to continue our focus on resilience, preparedness, and mitigation following the events of 2011 and more recent years.

On the economic front, we have worked tirelessly with our government partners to help secure game-changing projects like the Toowoomba Second Range Crossing and and the Outer Circulating Road. Improved air access through the construction of the new privately funded airport will also be a catalyst for business, agricultural and tourism opportunities throughout the region. Key

the Toowoomba Region’s economic position and we continue to work with them to get the best outcomes for our community.

Overall our organisational performance scorecard for

Looking back, I can say it’s been a very busy but fruitful year.

processes to ensure we can enhance service delivery and our overall customer experience. Our customers and

community are at the heart of everything we do. A lot of hard work goes into keeping our region great and to continue building on the work of the past to enhance Toowoomba Region for the future.

I would like to thank our staff, including my Executive Management team, for their professional service to all the people of the Toowoomba Region. I would also like to thank our Mayor, Deputy Mayor and Councillors. As a team, I feel tremendous pride of what we have worked towards and achieved in 2013-14. I look forward to the year ahead as we begin to implement our 2014 – 2019 Corporate Plan.

Brian Pidgeon Chief Executive Officer Toowoomba Regional Council

Queens Park, Toowoomba


3.2 Organisational Structure TRC Groups TRC Branches

Toowoomba Regional Council

TRC Chief Executive Officer

Legal Services Governance

Finance & Business Strategy Corporate Services

Water Infrastructure Services

Development Assessment

Tourism & Events

Construction & Maintenance North

Central

South

Water Operations

Building & Compliance

Community Development & Facilities

Transport & Drainage Planning

Strategy & Coordination (Water & Waste)

Strategic Planning & Economic Development

Library & Cultural Services

Project Services

Water Project Services

Parks & Recreation Services

Property Services

Plant & Fleet

Waste Services

Environmental Health Services

Infrastructure Services

Environment & Community Services

Water & Waste Services

Planning & Development Services

Financial Services

People & Organisational Development

Customer Service

Stakeholder Engagement & Communication

Information, Communications & Technology



3.3 Our Executive Team

Brian Pidgeon Chief Executive Officer

Brian Pidgeon has over 30 years experience in local government, as well as extensive management experience and professional qualifications in environmental health.

He was appointed as Acting Chief Executive Officer in September 2012, a position he has subsequently undertaken as a full-time appointment. He has held previous roles including Manager of Health and Director of Environment and Community Services at Toowoomba City Council and subsequently General Manager Environment and Community Services Group with the Toowoomba Regional Council following amalgamation.

He has previously worked at Ipswich City Council in various environmental health roles and as a manager of waste services. Brian has three children and is an avid motor sports enthusiast.

Arun Pratap General Manager

Finance & Business Strategy

Arun brings to Council a background in finance, strategic business planning and stakeholder management in government and quasi-government sectors.

Most recently, he was Executive General Manager Corporate and Stakeholder Management with the Queensland Bulk Water Authority. Prior to that, he was Chief Financial Officer with the former Caboolture Shire Council.

Arun Pratap is charged with charting the financial sustainability of Council. The Finance and Business Strategy Group consists of Financial Services, Information and Communication Technology Services, People and Organisational Development, Stakeholder Engagement and Communications and Customer Services branches.

Arun’s particular expertise is in implementing and integrating asset management systems into longer-term financial planning and service delivery.

Kevin Flanagan General Manager

Water & Waste Services

Kevin Flanagan has extensive local government practice and experience spanning 36 years in the design, construction, maintenance and operation of Engineering Infrastructure. He is a Fellow of the Institution of Engineers Australia and holds graduate and post-graduate qualifications in Engineering Science and Management. Before starting work at Toowoomba City Council in 1989, Kevin previously worked at Murweh, Moree Plains and Kilkivan Shires and in private practice. Kevin was promoted to Deputy City Engineer in 1990, rising to Director of Engineering Services in 1999. Post amalgamation in 2008, Kevin was appointed to his current role as General Manager Water and Waste Services.

Kevin and his wife Libby have four adult children and six grandchildren. In his spare time he enjoys watching all sport and is a keen rugby follower having retired as a first grade referee in 2007.

Mike Brady

General Manager Infrastructure Services

Mike Brady brings over 30 years of engineering, management, design and construction experience in government and the private sector to Council. Most of his career has been spent in local government in both New South Wales and Queensland as well as senior roles in Queensland Department of Transport and Main Roads.

Prior to joining Toowoomba Regional Council in September 2011, Mike was employed with Brisbane City Council as Manager Civil, and Acting Manager Asphalt Operations Group for Brisbane City Works.

He also acted in a number of senior roles in Council’s City Business Division and as part of Brisbane City Council’s Water Resources team assisting in the recovery from the January 2011 flood.

Mike currently sits on the Queensland division of Engineers Australia and the board of Professional Engineers Queensland.

Stewart Somers General Manager

Planning & Development Services

Stewart Somers has worked since the early 1970s as an urban planner and senior manager in local and state government organisations, and as a consultant to the private and public sectors in Qld, Victoria, NSW, South Australia and Yanchi (China).

He has coordinated and managed multi-disciplinary professional teams on diverse projects such as environmental impact studies for major projects, strategy plans, structure plans, urban master plans and feasibility studies.

Stewart has also been involved in master planning projects in China, involving detailed programming, resource planning, budgeting and ongoing project performance analysis. Stewart has a Degree in Planning, a Diploma in Town Planning from RMIT University and a Masters Degree in Business Administration from Griffith University.

He is married with three grown-up children.

Nick Hauser General Manager

Environment & Community Services

Nick Hauser has worked in local government for the last nine years, joining Toowoomba Regional Council in 2008 as the Manager of Parks and Recreation branch. He previously worked for the Rockhampton Regional Council and in the field of sports management.

Nick was schooled in Toowoomba and was School Captain of St Joseph’s College in 1993. He is married to Katie with three young children. In his spare time he is involved in his children’s sporting pursuits and enjoys playing touch football.



Ground Up, Searles Walk, Toowoomba

3.4 Our Corporate Planning Framework and Process This is Toowoomba Regional Council’s final year of reporting for its 2009-2014 Corporate Plan. This Plan provided a vision, mission, goals and values for the region. It identified the priorities that Council would direct its efforts to over the life of the Plan.

The corporate planning process began in July 2008 following the amalgamation of eight previous councils into Toowoomba Regional Council. The Corporate Plans of the eight previous councils had been reviewed and incorporated into this plan. It is the result of long-term community planning programs, customer satisfaction and liveability surveys, and an assessment of local and regional issues. Council then conducted a series of

internal organisational workshops involving Councillors and the Executive Management Team to identify the goals and desired outcomes for the region and develop strategic actions to achieve these outcomes.

In addition to external consultation undertaken in relation to development of Community Plans and the Corporate Plan, Council is continually consulting with the community on a broad range of issues including Council services, community well-being, infrastructure and economic development of the region. It also conducts customer surveys through a highly responsive customer feedback system that provides important insights into the needs and concerns of the community.

Long term desired state - vision focus

Strategic priorities - 5 year focus

Output focus

Input focus

Toowoomba Region Community Vision (e.g. Previous Corporate Plans, Community

Plans, Long Term Infrastructure and Financial Plans)

Corporate Plan

Annual Operational Plan

Annual Financial Plan (budget)

Quarterly Performance Reporting

Annual Reporting

Assessment of local and regional issues

Recurrent programs review

Branch Business Plans

Branch Financial Plans

Staff Development & Performance Plans

Looking forward During 2014, a new Corporate Plan for 2014-2019 was adopted by Council; the six new goals are: 1. COMMUNITY: A safe, healthy and equitable 4. INFRASTRUCTURE AND ASSET MANAGEMENT:

community that celebrates diversity and enjoys a A well-planned and maintained infrastructure quality lifestyle. network that is sustainable and enhances local

character and identity. 2. NATURAL ENVIRONMENT: The region’s environmental assets including natural areas and 5. ECONOMY: A dynamic and diverse economy resources, open space and agricultural lands, are creating industry development and employment conserved and enhanced for future generations. opportunities.

3. BUILT ENVIRONMENT: Well-managed, integrated 6. GOVERNANCE: A well-governed, responsive and connected growth, respecting community, Council, providing effective leadership and environmental and heritage values. management, and respecting community values.


3.5 Our Services Toowoomba Regional Council prides itself on delivering quality services to improve our community and we commit to planning for a sustainable and liveable future by engaging with our residents. Year upon year, we aim to set the bar higher in the delivery of services and the Executive Team sets aspirational targets for their respective areas. In the following section, we outline some of the key functions of our services, as well as provide a high-level overview of how our service areas are tracking.

Our figures are based on the following:

Greater than or equal to 85% - is recognised as our service area being on track

Greater than or equal to 50%, but below 85% - is recognised as our service area being in need of increased attention

Below 50% - is recognised as our service area underperforming

There are a number of factors which may affect service areas annually and this may impact results for some areas, in particular if they experience unplanned works or events.

1) Water and Waste Services WATER AND WASTE SERVICES Directorate - Water & Waste Services 100%

80%

Strategy and Coordination (Water and Waste)

Waste Services

Water Infrastructure Services

Water Operations

Water Project Services

92%

58%

78%

88%

71%

Toowoomba Regional Council (TRC) is the registered Service Provider (TRC SP499) for Water Supply and Sewerage Services to the Toowoomba Region area.

Our Water and Waste Services group provides quality water supply and wastewater collection services to connected customers in the Toowoomba Region and is responsible for the collection and disposal of domestic and commercial waste. The group is made up of five functional branches including Water Operations, Water and Waste Strategy and Coordination, Water Infrastructure Services, Water Project Services and Waste Services.

Waste Services manage solid waste (including recycling) in the Toowoomba Regional Council area including:

• Management, operation and control of the waste management facilities.

• Co-ordination and management of waste collection services.

• Training, education and awareness campaigns associated with waste services to the community.

• Rehabilitation and maintenance of closed waste facilities.

In the 2013-14 period,

7,495,691

kerbside collection services were provided

throughout the

Toowoomba region.


Water Infrastructure Services has the functional and regional responsibility for maintenance of Council’s water and waste water trunk and reticulation networks, dams, dam safety, fixed plant and equipment and associated SCADA systems for water and wastewater infrastructure.

Council provides drinking water and wastewater treatment, distribution and collection services to connected populations of approximately 136,000 and 112,000 respectively.

The Water Operations branch is responsible for the operation of Council’s water and wastewater

infrastructure and systems.

This service provision is underpinned and guided by Water and Waste Strategy and Coordination who provide strategic planning, coordination and business support to the Water and Waste Services group and other internal business units, ensuring excellence in service delivery.

The branch has an active education unit committed to ensuring our community is up to date with topics including water conservation, recycling, new trends in waste management and good environmental practices.

In 2013-14, our

laboratory services received and tested a record

number of samples – we

conducted over 202,000

tests on 18,700 samples.


3.5 Our Services (continued)

2) Infrastructure Services INFRASTRUCTURE SERVICES Construction & Maintenance 100%

89%

Construction & Maintenance - Central

Construction & Maintenance - North

Construction & Maintenance - South

Directorate - Infrastructure Services

Plant & Fleet

Project Services

Transport and Drainage Planning

86%

97%

97%

100%

82%

95%

78%

The Infrastructure Services Group (ISG) of Toowoomba Regional Council has responsibility for the delivery of safe and sustainable transport infrastructure and drainage across our region.

Council has identified key elements in relation to infrastructure across the region to manage growth and capitalise on the economic development potential of the area. This includes providing a safe and functional transportation system with strong connections to the region and beyond, ensuring that infrastructure is developed and maintained in an integrated manner.

In 2013-14, Council’s

Infrastructure division

delivered more than

78 million worth of

infrastructure developments and

improvements across

the region.

This includes the operation and maintenance of all road and drainage networks, flood mitigation, footpaths, bikeways, streetlighting, aerodromes, parking facilities, plant and equipment and also includes maintenance works on State Controlled Roads on behalf of the Department of Transport and Main Roads (DTMR).

The Infrastructure Services Group has responsibility for managing a constructed road network of 6500km as well as 83 bridges, 1608km kerb and channel, 463km footpaths, 55km bikeways and three aerodromes (Pittsworth, Millmerran and Toowoomba).

One of the biggest challenges facing Council, is how to fund vital infrastructure projects. A key question which must be addressed in managing roads, is whether the rate of improvement of the road network is keeping pace with the growth in road needs, including restoration of the ageing elements of the network.

Roads continue to be at the heart of our community as every journey, whether it is moving freight to markets, children to schools or exports to ports, begins and ends on a local road. With a constructed road network of 6500km, a high priority is to provide well-maintained roads to meet community expectations.

The Infrastructure Services group includes the Construction and Maintenance, Project Services, Plant and Fleet and Transport and Drainage Planning branches.

The Construction and Maintenance (C&M) branches have been established to deliver and provide all transport infrastructure and construction and maintenance requirements for Council. The delivery of these services is generally by day labour staff. C&M efficiently and economically manages the extensive construction and maintenance program for the community by utilising well-proven control mechanisms.



Josh Martin and Alan Madden at the West Creek Channel works between

James and Herries Streets, Toowoomba

Since 2011, there has been a capital investment of

$175.1 million to upgrade, repair

transport and drainage infrastructure and finalise

flood recovery works. �The Project Services branch is responsible for managing all aspects associated with the delivery of major infrastructure projects that are generally undertaken by contract. Project Service’s brief is to efficiently manage projects on behalf of Council to ensure fit for purpose infrastructure that contributes to a liveable region.

The Plant and Fleet branch provides fleet management, and boilermaking services to Council. Council’s fleet has an asset value of approximately $65.3 million. The mechanical services section is responsible for all servicing, repairs and maintenance of Council’s extensive range of plant and equipment. Council also operates a fully equipped boilermaking workshop which handles many

of Council’s welding and steel fabrication requirements. The procurement section of Plant and Fleet is responsible for replacing Council’s plant and fleet assets based on established asset management principles.

The Transport and Drainage Planning branch is responsible for infrastructure planning and design of the regional transport and drainage networks, management of those asset networks and management of road corridor activity and aerodromes. This branch supports the Construction and Maintenance branches and Project Services branch by using both internal and external resources to deliver key infrastructure outcomes and services for our growing region.


3) Planning and Development Services PLANNING & DEVELOPMENT SERVICES Building Compliance 100%

84%

Development Assessment

Directorate - Planning and Development

Strategic Planning & Economic Development

72%

100%

84%

The Planning and Development area is responsible for three distinct service areas, Development Assessment, Building and Compliance, and Strategic Planning and Economic Development.

The Development and Assessment branch is responsible for the assessment and determination of development applications throughout the Toowoomba Regional Council area. The branch performs a key customer service role in providing specialist information and advice to the community and to the development industry on development matters. It also is responsible for the delivery of significant water, sewer, storm water, road and park assets to service the existing and future growth of our region.

In 2013-14, a total of 1255

customer requests were responded to by

Planning & Development

Services and 4768 related

inspections undertaken.

The Building and Compliance branch is made up of three functional services that perform a key customer service in providing information, advice and approvals to the development industry and general public. The three functional services are Building Certification, Plumbing and Drainage and Development Compliance. The branch is responsible for the protection of the amenity and safety of the municipality in respect to building and development compliance.

The Strategic Planning and Economic Development (SPED) branch prepares the statutory guidelines for planning and development in the Toowoomba Region. The branch also produces strategies that inform Council’s forward-planning work, which facilitates a quality of life to the Toowoomba Region. The SPED branch regularly consults with government agencies, local business, community group representatives and residents to get their views on how to ensure the Toowoomba Region grows in a sustainable way that protects and enhances the quality of the built, rural and natural environments, and creates opportunities for work and leisure.

The SPED branch is responsible for the new Regional Planning Scheme, including amending the scheme to ensure its currency. The new planning scheme also includes the Priority Infrastructure Plan, which is responsible for determining the type, scale, timing and location of growth in the region, as well as helping to determine what infrastructure charges need to be recovered from developers.

As well as developing guidelines and providing advice on agricultural, natural and cultural heritage values, the SPED branch co-ordinates Council submissions on State Government planning, environmental legislation and environmental impact assessments.

This branch also looks after economic development and infrastructure, urban design projects, business and community group start-ups, promoting economic activity and promoting the region to new residents, businesses and investors.


3) Planning and Development Services

In 2013-14, flood studies

were completed in

35 locations to the

value of $850,000.

Building works undertaken

in the region for

2013-14 is valued at $573 million.



4) Environment and Community Services ENVIRONMENT & COMMUNITY SERVICES Community Development & Facilities

Directorate - Environment & Community Services

Environmental Health

Library & Cultural Services

Parks & Recreation

Property Services

Tourism & Events

100%

89%

100%

97%

81%

79%

81%

100%

The Environment and Community Services group is responsible for a diverse portfolio which supports the liveability and diversity of our region. Six key branches contribute to this service area which include: Tourism and Events, Library and Cultural Services, Community Development and Facilities, Parks and Recreation, Environmental Health Services and Property Services.

The Tourism and Events branch looks after major events like The Toowoomba Carnival of Flowers; facilities such as Visitor Information Centres and are active in many local tourism groups helping to promote the region.

More than 61,000 enquiries were received through the Toowoomba Regional Council Visitor Information Centres.

The Library and Cultural Services branch manages libraries, art galleries and other facilities which residents can enjoy free of charge. This area makes an ongoing contribution to the Toowoomba Region’s cultural and artistic offering.

In 2013-14, 515,695 people visited Toowoomba Regional Council libraries.

More than11,217 people participated in our diverse events offered by libraries.

The Community Development & Facilities service of Council provides information, guidance and oversight to the following functional areas:

• Aboriginal and Torres Strait Islander People

• Access and Disability Services

• Aquatic Centres

• Cemeteries

• Commercial Function Venues (Cultural Centres)

• Community Development Services

• Community Support Services

• Fitness Centres

• HACC (Home & Community Care) and Community Housing

• Indoor Sports Centres

• Multicultural Services

• Older Person Services

• Volunteer Management Services

• Youth Services.

A key focus of the branch is to ensure efficient and effective performance management frameworks to ensure quality service delivery to cusotmers in a competitive environment.

In 2013-14, 19,041 people attended our Toowoomba Regional Council fitness centres.

This financial year, a Toowoomba CBD disability parking map was created.


4) Environment and Community Services

22,146 people attended the 2013 Ergon Energy

Flower, Food and Wine Festival over the 3-day event.

The Parks and Recreation Services branch is responsible for the operation of:

• Conservation and Pest Management

• Grass Control

• Nursery Operations

• Park Facilities

• Parks Strategy

• Planning and Design

• Public Gardens

• Sport Facilities

• Street and Park Trees

• Management and Support.

The Environmental Health Services branch aims to provide an effective Environmental and Public Health Service that promotes a culture of compliance and meets Council’s legislative obligations.

Council worked closely with RSPCA this year and succeeded in re-homing more than 30% of lost and abandoned pets.

The Property Services branch provides Toowoomba Regional Council with a central building and property management group that ensures the most effective and efficient use of these resources.


In 2013-14, approximately

26,903 dogs were registered .


5) Finance and Business Strategy FINANCE & BUSINESS STRATEGY Customer Service 85%

90%

Directorate - Finance and Business Strategy

Financial Services

Information, Communications & Technology

People and Organisational Development

Stakeholder Engagement & Communication

98%

98%

97%

84%

81%

The Finance and Business Strategy group is the corporate arm of Council, responsible for the areas of Financial Services and Corporate Services including People and Organisational Development, Customer Service, Information, Communications and Technology and Stakeholder Engagement and Communication.

The Customer Service branch has implemented an organisation-wide commitment to our customers in the form of a Customer Promise.

Our customers are our priority in the business of local government and we are committed to providing excellence in customer service.

All 23 ICT Service

Availability KPIs for the full

year exceeded 99.7%.

We will:

• provide you with prompt and convenient access to our services

• provide you with clear, accurate, consistent and complete information that is easy to understand

• listen to you and fully discuss your concerns

• take ownership of the issue

• keep you informed of any further actions required and outcomes

• strive to deliver and maintain professional and responsive service standards

• rigorously monitor and assess our service standards both internally and externally by independent review

• constantly look for ways to improve our service for you, our customer.

The People and Organisational Development branch is focused on providing support and assistance to all Toowoomba Regional Council employees in order to maximise their potential. The branch is also responsible for Workplace Health and Safety and learning and development opportunties for all staff.

The Financial Services branch looks after the following functions across Council:

• Accounts Receivable

• Accounts Payable

• Payroll

• Financial Reporting

• Budgeting

• Procurement.

The Stakeholder Engagement & Communication branch (SE&C) seeks to build productive, trusting and collaborative relationships with all stakeholders on behalf of elected representatives and Council staff


5) Finance and Business Strategy

This financial year, 156,032

telephone calls were answered by

customer service officers.

via a number of functions including media liaison, online community engagement, coordination of paid advertising, direct mail and newsletters.

SE&C also produces posters and other materials in support of specific campaigns, as well as maintaining promotional merchandise for official use.

SE&C is responsible for reputation management on behalf of the organisation and, as such, maintains responsibility for all website content on both the intranet and external website pages.

The Information, Communications and Technology branch is responsible for the delivery of strategic, project and operational services based upon technical infrastructure, applications systems and information management. They also guide whole of organisational strategy, investments and business improvement projects involving the application of information and technology, whilst ensuring related security and risk issues are carefully managed.

Implementation of Council’s

queue management

system in Customer Service

- approx. $28,000.


I

!' 44 CHAPTER 4 / Our Goals / TOOWOOMBA REGIONAL COUNCIL Annual Report 2013-14

Chapter 4Our Goals This chapter reviews some of the major achievements and outcomes for our community over the last financial year against goals within our Corporate Plan. It outlines some key highlights that Council is proud of and provides an overview of some significant milestones and deliverables.

TOOWOOMBA REGIONAL COUNCIL Annual Report 2013-14 / Our Goals / CHAPTER 4 45

Children enjoying Heller Street Park, in Toowoomba

4.1 Goal 1 COMMUNITY: A safe healthy and equitable community, enjoying a quality lifestyle

OVERALL GOAL 1 PERFORMANCE 88%

1.1 Opportunities for creative expression, cultural exchange, and lifelong learning are accessible community wide.

1.1.1 Identify and promote opportunities for creative expression.

85%

100%

1.1.2 Ensure cultural facilities and services, such as theatres, art galleries and museums, meet the needs of our growing and diverse community. 87%

1.1.3 Facilitate equitable access to appropriate social and cultural activities to promote community interaction.

94%

1.1.4 Provide library services across the region to meet the needs of the community. 76%

In the Toowoomba Region, we have a lifestyle which is balanced and has extensive opportunities when it comes to culture, diversity, equity and great community services. We are striving to ensure our residents have continued cultural options, but we are also aiming to attract more visitors through our cultural offer and arts and community venues. Our challenge is to financially maintain our many galleries, libraries, theatres, art hubs and make an ongoing commitment to ensure these are accessible, contemporary and affordable to our broad community. With a growing community, we need to also ensure that there are adequate facilities to meet future needs.

46 CHAPTER 4 / Our Goals / TOOWOOMBA REGIONAL COUNCIL Annual Report 2013-14


Our Challenges: • Ensuring a high utilisation of our function venues

through exceptional service delivery while competing in a commercial environment.

• Operating our fitness centres in a commercial environment while meeting community service obligations.

• Temporarily relocating our library services.

• Continuing to support our regional galleries and museums to remain vibrant and commercially viable.

• Ensuring ample and appropriate open space availability.

Our Achievements: • Completed detail design for the proposed new

Toowoomba City Library community facility and Civic Square and successfully relocated the Toowoomba City Library to the transition location at 618 Ruthven Street with just a two-week close down.

• The NBN Digital Hub in Toowoomba City Library exceeded its KPIs and is referred to as the flagship Hub in Australia.

• The Queens Park Masterplan was adopted in August, 2013.

• The Mothers Memorial Gardens concept was endorsed by Council in March, 2014.

• Delivered a draft open space Local Government Infrastructure Plan (PIP) in collaboration with the Planning and Development Services group.

• As part of the First Coat street art festival, 15 murals were painted across the city.

Community Outcomes: Creative expression From an arts and culture perspective, Council continues to play a key role in supporting the Empire Theatre. We hosted and provided financial support for a number of key events and programs across the region including ANZAC Day, QLD Day, the Empire Theatres Community Access Scheme, First Coat laneway program, and the annual Toowoomba Carnival of Flowers.

First Coat was a particular creative highlight of the 201314 financial year and demonstrated our commitment to innovation and public art. First Coat happened over a weekend in February and involved 26 artists working

Toowoomba City Library

on 15 walls around the city. It was a street art festival brought to the community by Toowoomba Regional Council and the State Government initiative GraffitiSTOP, in partnership with Toowoomba Youth Service and Kontraband Studios. Over three days, First Coat consisted of multiple large scale murals being painted by a variety of artists. As a result of this program, Council has created a street art walk that encourages community ownership and respect of public spaces.

Our parks and open space The use of Queens Park as a recreational park has been further supported this financial year with the release of the Queens Park Masterplan. The vision will be to continue to create a ‘quality community regional recreation park with appropriate and sufficient park facilities, while conserving, enhancing and promoting the layered history of the park’. We are also seeking to further activate the western suburbs of Toowoomba through the Glenvale Park Concept Masterplan which aims to promote active recreation and exercise for this area. In regards to pet owners, Council has also undertaken extensive consultation and park area analysis for the further consideration of dog off-leash areas.

More broadly, Council needs to take into account the open space needs of our growing community and future communities across the region. This financial year, the draft Local Government Infrastructure Plan was delivered as a collaborative project. The intent was to

deliver a product that achieved an even distribution of open space across the region in response to existing and future population projections. The process required an extensive audit of all open space land across the region to ascertain if existing land will meet our communities open space needs.

Facilitating community interaction The continued delivery of the Healthy Communities Initiative in our region is important to Council. The aim is to provide equitable opportunity for residents to lead healthy, active lifestyles and to promote increased social connectedness. Some examples of programs delivered this financial year include: Healthy and Active, Heartmoves, AustCycle, Heart Foundation Walking, Active Parks, Parkrun, and Hello Parks. Programs such as Foodcents, Seed to Feed and Jamie’s Ministry also supported healthy eating initiatives.

Engaging with our Councillors This financial year, Council held monthly Community Engagement Forums across our region to enable residents to have their say on local issues of importance to them. These sessions were extremely well attended and assisted us to continue to focus on distinct areas of the region and their needs. The introduction of video conferencing and regional rotational visits by Councillors has also allowed residents to have more contact options with Council than ever before.


Our libraries Our libraries provide spaces for our community to connect and we are driven to ensure there is a diverse range of programs and classes.

To provide this support, a digital hub at the Oakey Library was completed and classes commenced at this location. In addition to this, Council held craft classes for adults with a disability and their carers on a monthly basis.

English classes commenced at the Toowoomba City Library and Millmerran Library, along with a Together We Grow program. The purpose of this class was to include migrant parents and children into a specifically developed story time and library program.

This year, there has been extensive work completed to ensure our library services meet the needs of our community and are safe and welcoming. A condition report provided recommendations to implement a contemporary look and feel at all district libraries.

Construction of the

Toowoomba Regional Arts & Community Centre

is nearing completion.

1.2 Community involved in sport and recreational activities.

1.2.1 Strategically plan for and provide facilities that enable community participation in sport and recreation activities.

82%

76%

1.2.2 Collaborate with external agencies to encourage physical activity in the community.

98%

The Toowoomba Regional Council plays a key role in strategically planning for and providing facilities that enable participation in sport and recreation activities. Our population is changing and more young families with children are moving into bordering growth areas which now need to accommodate for the provision of sports grounds and areas to play and interact.

Our Challenges: • Providing diverse sporting and recreational

opportunities for new and emerging communities.

• Ensuring we maintain and enhance existing facilities which are fit for purpose.

• Ongoing negotiations for land acquisition to ensure future open space.

Our Achievements: • Land acquisition for Highfields sporting park.

• Delivery of draft Highfields Sports Park Masterplan.

• Review and evaluation of options for Charlton Sports Precinct.

• 76% of recommendations completed as per the Regional Strategic Sport and Recreation Plan 2010-2030.

• Delivery of Healthy Community Initiatives in collaboration with external agencies.

Community Outcomes: Planning for Sport and Recreation Council is committed to addressing a shortage of sports fields in specific areas. In 2013-14, community consultation progressed regarding the delivery of the Highfields Sports Park Master Plan. Once the draft is endorsed Council will undertake the lodgment of a development application and commence construction of Stage 1 subject to available funding. Work also progressed on the development of preliminary design options for the Charlton Sport Precinct, which will be a major sports precinct for Toowoomba in the future.

To ensure a continued high level of sports service delivery across the region, Council also implemented property tenure guidelines which allow clubs to have a clear understanding and certainty of tenure relating to Council-owned property.

To achieve the vision for sports and recreation, we have also been successful in securing partnership funding


The Change Project is helping residents to live a healthy active lifestyle

through state government, federal government and local sporting club contributions. In the 2013-14, year a total of $2.1M in projects were completed. This collaborative approach has helped to achieve higher quality outcomes for the broader community.

Policy to support healthy living Council has developed a number of policy initiatives to support our residents in leading healthy, active lifestyles. These have included:

• New procedures for fitness permits for fitness providers in parks.

• A Healthy Spaces and Places workshop conducted.

• The preliminary research into a ‘Eat Well Be Active’ Strategy which involved surveys and over 477 responses to date.

Programs to encourage healthy living Under our Healthy Communities Initiative, The Change Project, Council has delivered a range of programs in partnership with various local providers with the aim of supporting our residents in leading healthy, active lifestyles. Since project inception in 2012, over 6000 participants have been involved in more than 2000 activity sessions. Key healthy living initiatives delivered to support residents in leading active and healthy lifestyles across the region have included:

• Heartmoves and Healthy & Active: Over 2800 participants at 1300 weekly physical activity sessions in Toowoomba, Nobby, Cambooya, Highfields, Oakey, Gowrie Junction, Crows Nest,

Clifton, Pittsworth and Millmerran Downs, Yarraman and Goombungee.

• parkrun Toowoomba: A weekly, volunteer-led 5km run held each Saturday in Queens Park. Over 2000 people have registered in the program, with over 200 attendees each week.

• Jamie’s Ministry of Food: 480 people and 40 volunteers participated in a Jamie’s Ministry of Food Mobile Kitchen course to learn how to prepare tasty and healthy meals for themselves and their families.

• Seed to Feed - Over 200 participants learnt how to grow fruit and vegetables in their backyards at eight Seed to Feed workshops held in Toowoomba and Highfields with local horticulturist Brian Sams.

• FOODcents - 180 participants in 17 FOODcents (healthy-eating) courses / workshops delivered in Millmerran, Toowoomba, Cecil Plains, Oakey, Crows Nest and Pittsworth.

Aquisition of the

Highfields Sport Precinct

site.


100%

100%

1.3 The Toowoomba Region has high-quality environmental health standards.

1.3.1 Ensure high-quality environmental standards are maintained, including animal and pest management, site management, pollution control and waste minimisation.

1.3.2 Ensure high-quality health standards are maintained, including food safety, immunisation and public health.

100%

As a regional area, pest and animal management remains a priority for Council. It is also our duty to ensure that our community and businesses maintain a high quality of environmental health standards in their operations and that we provide the necessary support mechanisms to ensure this happens. Human health is also a key area and Council ensures annual administration of our immunisation program and general support to public health issues.

Our Challenges: • Resourcing our pest management efforts with

appropriate staffing levels.

• Ensuring a high level of food safety knowledge for businesses.

• Animal registration across the region and responsible pet ownership capacity building.

• Future planning and funding for review of depots across the region and environmental risk.

• Ability to resolve regulatory issues.

Our Achievements: • Investment in a web-based food safety awareness

program for local food businesses which was used over 2000 times this financial year.

• Gaining committment to additional resources to meet requirements for the effective delivery of conservation and pest management services across the region.

• Innovative regulatory vehicle designs implemented for animal management.

• During 2013-14, 961 babies were immunised as part of the National Immunisation Program with a total of 2182 vaccinations being provided.

• Provided a school-based vaccination program with 27 high schools successfully visited, and 14,431 vaccinations provided through this program.

Community Outcomes: Ensuring high-quality environmental standards This year, Council continued to collaborate with other South East Queensland councils to ensure the provision of consistent environmental health community and business-related information. This financial year, our Toolbox web page had over 2466 views by the public and also provided a valuable internal Council resource with over 7260 views.

Following on from the success of the web-based food safety program, Council invested in a responsible dog ownership training program.

Council also partnered with the RSPCA to support their animal de-sexing program, which assisted in managing pet registrations.

This year, a new vehicle canopy was designed for safer collection and transportation of lost and homeless animals. This new design has since been adopted by a number of other Councils.

In regards to pollution control and waste minimisation, we received state funding for litter reduction across the region. The funding was used to purchase surveillance cameras which have assisted in the monitoring and regulation of illegal dumping.


Council undertakes licensed premises checks

Ensuring high-quality health standards Council is responsible for undertaking licensed premises inspections under the Food Act 2006, Environmental Protection Act 1994 and the Public Health (Infection Control for Personal Appearances Services) Act 2003. During this financial year, 93% of the 836 licensed premises were inspected across the region. Where breaches of legislation were found, appropriate action was taken to ensure that corrective actions were implemented.

To enhance safe food handling in the community, Council has invested in a successful web-based food safety awareness program which is available to local

business and community members. To ensure regulatory disputes are resolved, officers in Environmental health Services have been issued with cameras and recorders. This equipment is to ensure officer consistency as well as dispute resolution.

In 2013-14, Council’s immunisation program continued with success. Immunisation services which are offered to the community include Wednesday childhood clinics from 9am until 1.30pm and monthly evening clinics on the first Thursday of every month from 5.30pm until 7pm. Council also provides a school-based program and this year 27 high schools were successfully visited.

1.4 A community that is safe, friendly, resilient and informed. 86%

1.4.1 Support collaborative approaches to improve community safety. 65%

1.4.2 Develop and deliver initiatives to enhance disaster management preparedness and capability. 82%

1.4.3 Strengthen social networks and provide appropriate social infrastructure to build resilience and connectivity of the community. 100%

1.4.4 Develop an effective community information and education program in collaboration with key community stakeholders. 75%

Toowoomba Regional Council supports collaborative approaches to city safety and in 1995 officially launched our City Safe Program. We are also committed to developing and delivering initiatives to enhance our disaster management efforts. We also want to ensure that the Toowoomba region remains welcoming and connected, placing us in an ideal position to welcome new residents to the area who feel connected with their communities and with Council.



Our Challenges: • Ensuring our community is prepared for a disaster

and ensuring staff skills are up to date to manage various disaster scenarios.

Our Achievements: • Completed 40 Flood Studies as the second step to

enable Council to complete a flood risk assessment and planning scheme amendment.

• 10 new camera installations were completed as part of Council’s City Safe Program .

• Initiation of My Community Directory communication tool.

• Pandemic training conducted with senior environmental health officers.

• Held a Local Disaster Management Coordination Centre tactical exercise called “BLOCKIE” to test key agency response in the event of a fire in the Millmeran Estates.

• The former Quinalow SES shed re-opened as a depot for sandbags for community use in the event of flooding.

• Emergency water tanks purchased.

Community Outcomes: Improving safety Safety has been a long-held priority for Council. Originally, the network consisted of 13 Pan/Tilt/Zoom (PTZ) capable and nine fixed cameras in and around Toowoomba’s CBD. Over the years, the network has been expanded to over 50 PTZ and 12 fixed cameras which are linked to a central monitoring station.

This financial year, a total of 10 new camera installations were completed; two cameras in the Annand Street Car Park, six cameras in Clewley Park, one camera on Russell Street and one camera near Bank Lane. The cameras on Russell Street and Bank Lane were subsidised through government grants. Five original cameras were also replaced with new integrated PTZ cameras. In collaboration with our local police, these cameras play a key role in maintaining the safety of our region.

Enhancing disaster management preparedness and capability In 2011, the Toowoomba Region experienced a flood event which devastated the community and Council resolved to ensure that Disaster Management remained a key priority going forward. To ensure ongoing conversation and agency connection, Council has convened the Local Disaster Management Group regularly in 2013-14. Council works teams at Harristown, Millmeran, Oakey, Crows Nest, Pittsworth, Clifton, and Greenmount works depots received training from the Queensland Fire and Rescue Services. Our preparedness for disaster scenarios also remains a priority with the purchase of emergency bedding, sandbags, and emergency water tanks for our community in the event of isolation.

A connected community A highlight each year for Council is welcoming our new residents from across Australia and the world. New resident’s packs are provided as well as opportunities to get involved with Council familiarisation programs. This year, Australia Day and Queensland Day activities were again held across the Council area, including the acknowledgement and achievement of 53 citizens via the Australia Day awards. This year, 486 people became Australian citizens at five ceremonies presided over by the Mayor.

Annual Languages and Cultures Festival

1.5 Our communities value and share cultural diversity and intergenerational knowledge and skills.

1.5.1 Advocate for the availability of a comprehensive range of services and facilities for seniors and people with disabilities.

94%

100%

1.5.2 Encourage and support activities to achieve Indigenous, multicultural and intergenerational understanding and equity.

100%

1.5.3 Promote a sense of community among young people and encourage them to participate and remain in their community.

83%

Council continues to advocate for a community that is inclusive and seeks to provide a range of services that meets the needs of our population. This includes engaging young people and encouraging them to stay, providing facilities and services for older people and ensuring that people with a disability can access their community with ease and appropriate support. Council actively encourages a community that is diverse, multicultural, and we work closely with our indigenous community members to celebrate their heritage and key events.



community and networks. An exciting project is the Our Challenges: imminent release of the Draft Inclusive Community Plan

• The coordination of the recruitment, retention, training, risk management and recognition of volunteers associated with Council.

• Securing ongoing funding to continue and expand our community programs to meet changing expectations.

Our Achievements: • Delivered Home and Community Care (HACC) to

meet 2903 service requests in Oakey, Millmeran, and Clifton.

• 1713 older people attended Council’s programs for engagement.

• The Youth Connect Program ran a total of 345 programs for young people and 13,500 young people attended these.

• 15,500 people attended the annual Languages and Cultures Festival in August, 2013.

• Participated in indigenous events, including NAIDOC week.

• Distributed 83 community grants to the funding value of $400,005.

• Provided core support to 83 organisations totalling $238,354 community housing clients.

• Supported 12 community housing clients.

Community Outcomes: Engaging our seniors Our population is ageing and Council strives to ensure that our older residents and people with a disability are included and connected. In 2013-14, 11 key participatory events were held across the region to encourage older people to socialise and remain engaged with their

2015-2019 planned for next financial year.

Encouraging our diverse community Council is proud to host the annual Languages and Cultures Festival and we were excited to see 15,500 people attend the event. We are also excited to see the involvement of so many culturally and linguistically diverse (CALD) groups who bring the festival to life. This year 27,000 people from CALD backgrounds attended events aimed at promoting multiculturalism and diversity in our community.

Celebrating Volunteerism Many of our programs and community groups wouldn’t survive without the tireless efforts of our volunteer workforce. During the year, volunteers have continued to provide highly valued services and support to Toowoomba Regional Council through various programs including: • Visitor Information Centres • Libraries • Galleries • Community centres and facilities • Events and project-based activities.

Council employed a volunteer management officer to ensure these valuable people are supported and recognised.

Young People This year, 1550 young people attended the regional national Youth Week Celebrations and 13,434 attended our Youth Connect Programs. Council also supported the development of a Regional Youth Advisory Committee. The PCYC Traffic Training was very successful with an attendance of over 7135 students with Council providing $43,791 in support.

Natasha Metzroth assisting a customer in our Toowoomba Cusomter Service Centre

4.2 Goal 2 GOVERNANCE: A well-governed Council respecting community values


2.1 An organisation centred on good governance and community participation.

2.1.1 Develop and maintain quality, dependable and innovative information, knowledge and management systems.

83%

90%

99%2.1.2 Ensure sound financial management and procurement practices.

2.1.3 Recognise, review and manage corporate risk, including workplace health and safety, internal audit services.

100%

2.1.4 Continually review and enhance corporate and environmental performance to ensure achievement of corporate, legislative and community outcomes.

85%

2.1.5 Review and ensure compliance with policies, standards, codes and other legislative requirements.

84%

2.1.6 Maintain and value an excellent workforce through adoption of contemporary human resource practices.

79%

2.1.7 Maintain effective communication processes to promote community participation/ engagement.

87%



Good governance is at the heart of Council service delivery. As representatives of the community, we ensure sound financial management and procurement to get the best value for our ratepayers. We also work to ensure our corporate risk is managed and we seek to continually review and enhance the performance of our services and programs against legislative and community outcomes. The wellbeing and safety of our workforce and contractors is also a key priority to ensure we are efficient, effective and have a positive corporate culture. Getting feedback from our community on a regular basis is important to us and we seek to enhance and review the way we communicate and engage with our stakeholders. Toowoomba Regional Council works to an agreed set of values and behaviours and aims to attract talented employees to the region.

Our Challenges: • Managing one of Queensland’s largest Council IT

networks due to our large geographic area and staff spread of 69 network connection locations.

• Reaching diverse audiences in our community engagement efforts.

• Staff attraction and retention to our region in a competitive employer market.

• Investigations into administrative action complaints identified a number of non-compliance and opportunities for improvement.

Our Achievements: • Undertook a full review of park assets.

• Developed Council’s first Business Continuity Plan to reinstate Council services on a priority basis in an emergency.

• Safe Work Australia included Toowoomba Regional Council amongst the top six companies in Australia with exemplary early intervention and return to work practices.

• Initiated the My Community Directory communication tool.

• Council adopted its second Corporate Plan and reviewed its Community Plan.

• Fleet purchasing was reviewed in line with Q-Fleet contract.

Ian Burrows, Technical Support Officer

Community Outcomes: Managing our Information Technology At Council, we have one of the largest IT networks amongst Queensland Councils and we must ensure that these are up to date with industry and are available to our 69 locations across the region. Our teams manage and deliver value out of a portfolio of 84 information systems ranging from large corporate systems through to specialist systems. This financial year, all Information Communications Technology service availability KPIs exceeded 99.7%. We successfully obtained $371,000 of Federal Government funding to implement our video conferencing solutions for our customers across the region. We enhanced our E-Pathway customer service system to offer more online solutions including: online registers for impoundments for animals, vehicles and equipment. We also introduced an online booking system for parks and function centres.

Making safety a priority The health and safety of workers, volunteers, contractors and members of the public affected by Council activities, continues to be a major priority. Council has implemented a system of continuous improvement in work health and safety that relies on audits and reviews

to identify areas for improvement. Through this, Council’s work health and safety performance has undergone significant changes with strong emphasis on worker involvement through structured consultation and work health and safety promotion.

In October, Toowoomba Regional Council was nominated as a finalist in the Q Comp Return to Work Awards 2013. Although Council did not win the category, the entry attracted the attention of Safe Work Australia who included Toowoomba Regional Council amongst the top six companies in Australia, to participate in a Griffith University study to highlight organisations with exemplary early intervention and return to work practices.

Toowoomba Regional Council is continuing to actively promote the early return to work for those workers who have suffered work-related injuries. Council’s vision is a “Workplace Free from Harm” but when workers are injured their early return to work is managed through suitable duties program which aids the worker in achieving a full recovery.

These efforts in the management of rehabilitation cases have assisted Council in maintaining reduced premiums for workers compensation that are below industry averages with this resulting in significant monetary savings to Council.


Encouraging a diverse workplace

Year Men Women Non-English speaking

background

Aboriginal and Torres Strait

Islander Peoples

People with

Disabilities

Total number of Employees

13-14 1151 609 59 35 8 1760

12-13 1079 562 49 30 8 1641

11-12 1093 569 47 29 11 1662

Ensuring corporate performance and integrity With the installation of 29 GPS units in Parks and Recreation Service vehicles, wider savings have been realised. These savings occur through increases in productivity, better utilisation of plant equipment, and unexpected benefits such as information on vehicle location preventing claims against Council for third party property damage. The review of Council’s park assets also provided valuable data to guide the management and upgrade of assets.

Council’s branch, group and corporate risk registers were further developed during 2013-14 acknowledging a number of elements placed on a watch list, pending better understanding of the impact on Council’s operations.

Developing our new corporate process and systems Council has recognised that in order to be a high performing organisation, we need contemporary information technology tools. This initiative replaces what we currently have with the latest in human resources, financial management and asset management corporate systems. This is a large program of work to introduce common processes and systems across Council to enable better ways of working, simplification, consistency, and efficiencies. It focuses on: asset management, financial management, human resource management and payroll, supply chain/procurement, and corporate performance (budgeting, planning and reporting).

2.2 Efficient, effective and responsive Council service delivery 82%

2.2.1 Continuously review and enhance service delivery to meet customer and 76%community expectations.

99%2.2.2 Promote and provide services external to the organisation.

2.2.3 Ensure Council has a high profile, strong brand and excellent reputation. 70%

The Toowoomba Regional Council looks to continuously review and enhance service delivery to meet customer and community expectations. Our customer service centres provide a key touch point for our community. We also ensure that we are regularly promoting our services through multiple channels including online and traditional methods to reach our diverse audiences. Our reputation is important and Council is working towards having a high profile, and strong brand through our service delivery and communications.

Our Challenges: • Ongoing concentration on debt collection. Rates

arrears position between 30 June, 2013 ($8,891,531) and 30 June, 2014 ($7,879,770) decreased by approximately $1m or .05% of Council’s overall levied rates.

Our Achievements: • Took 156,032 calls through our customer service

centres and assisted 75,744 counter-related customer enquiries.

• In a mystery shopping exercise, Toowoomba Regional Council ranked number 1 out of 46 Councils nationally.

• Stakeholder Engagement and Communication invested $1m into informing our community.

• Implemented Council’s queue management system in Customer Service at a cost of approx. $28,000.

• Committed to an increased focus on community liaison and regional services (including Community Engagement Forums) at a cost of $918,000.

Community Outcomes: Servicing our customers Toowoomba Regional Council prides itself on responsive and quality customer service. This financial year, over 230,000 customer interactions were assisted via the phone and over service counters. 83% of all calls were


answered within 20 seconds. We are proud to report that 92.23% of our customers expressed satisfaction with our Council services. We aim to continually improve and innovate when it comes to customer service and this year we have implemented a number of new systems to make our customer experience even better. These have included our Q-Flow queue management system, our new customer comment card for counter interaction feedback, participation in mystery shopper initiatives, and improved customer service reporting.

Engaging our community This financial year Council introduced regional Councillor visits and monthly community engagement forums in

Toowoomba and regional areas. This allowed members of the public to directly raise issues or seek further information from elected officials or senior staff.

Promoting our services Council is committed to ensuring that our community is aware of our key projects and services available to them. We use diverse communications channels including social media, advertising, radio, our website and regular resident newsletter. We have introduced a new innovative digital studio to Council, to enable us to have in-house productions and we are committed to airing our weekly Council News on our YouTube channel.

2.3 A well-managed and efficient organisation centred on appropriate corporate culture.

2.3.1 Provide a solid foundation for management and efficient administrative support for Councillors.

100%

100%

2.3.2 Foster an appropriate corporate culture matched to the Council’s values, principles and strategies. 100%

2.3.3 Build and maintain productive and innovative partnerships within Council and work collaboratively with all levels of government for the betterment of the region. 100%

The Toowoomba Regional Council is a great place to work and we want keep it that way. We strive to ensure our worked is underpinned through a key set of values and behaviors and we recruit the right people to make a positive contribution to our vision for the Toowoomba Region. Council also places high emphasis on having collaborative relationships with all levels of government and some of the key projects in this financial year demonstrate how collaboration results in betterment for the region.


Our Challenges: • Implementation of the local government

modern award.

• Finding innovative solutions for induction of new employees.

• Delivery of learning & development opportunities for our staff.

Our Achievements: • Recruited 284 new employees.

• Held 12 Ordinary, 3 Special and 55 Committee Meetings in 2013-14.

• Established a panel of registered suppliers for the provision of training services.

• Developed a new performance management framework for Council.

Community Outcomes: Induction program for new employees Currently, we are looking at changing some of our induction content that could be customised into short videos and typically includes text, graphics, voice over, and assessments (content is both corporate, legislative and work health and safety). The induction can be used on-line, on a desktop computer or on a stand-alone device.

Training courses pay off for Water Services staff Council is well on its way to having one of the most highly skilled workforces in the Queensland water industry. Water and Waste Services held a staff graduation ceremony at Council recently, with 13 graduates holding either a Diploma or Certificate IV in Water Industry Operations. Funding support was provided under the former Skills Queensland Strategic Investment Fund, which was secured and coordinated by the Local Government Association Queensland. Another 19 employees are undertaking similar studies under a National Workforce Development Fund (NWDF), a partially funded program brokered by the Queensland Water Directorate.

Tender – register of preferred suppliers for Training services This tender now establishes an approved list of prequalified contractors covering a two-year period of supply to various categories of training and development services to Council. Work tasks shall be allocated on a yearly basis to cover Council’s core and professional development training. The work tasks will be determined by data collated from training needs analysis, performance reviews, staff surveys and Council’s Operational Plans.

Local Government Managers Australia (LGMA) Challenge Congratulations to Council’s Synergy Effect team members for their fantastic effort to be judged the second best team in Queensland at this year’s 2014 LGMA State Challenge in Brisbane.

New Performance Management Framework In support of Council’s commitment to building a work environment that strives for and recognises high performance, a new performance management framework consisting of a new policy, procedure and other relevant forms were endorsed by the Executive Management Team and approved by the CEO. As part of the implementation of the new performance management framework, there is comprehensive training for supervisors aimed at providing a consistent and practical approach to undertaking performance reviews. Training has commenced earlier this year, and is conducted one day a week through to the end of June 2014.

New Safety and Training Initiative in how Council operates mobile, fixed and small plant Over the next three years, Council will:

• Develop and implement plant operator assessment tools, training and systems to ensure staff continue to safely operate plant.

• Assist other councils with plant operator safety.

• Fund vehicle recovery training for the State Emergency Services in the region.

Corporate Processes and Systems

is a new program of work that

includes the replacement

of ageing corporate

application technology.


Wellcamp Airport under construction

4.3 Goal 3 BUILT ENVIRONMENT: Well-managed and integrated regional growth


3.1 Planning and development for regional growth and change is based on sustainability principles, cultural heritage and community engagement.

3.1.1 Undertake integrated land use and infrastructure planning to facilitate sustainable development.

87%

69%

3.1.2 Utilise a whole of community partnership approach to develop and implement the community plan for the Toowoomba Regional Council area.

75%

100%3.1.3 Integrate community planning, Council planning and operations.

3.1.4 Ensure development accords with Toowoomba Regional Council ‘s planning scheme, planning instruments, codes and legislation. 94%

3.1.5 Protect and create a greater awareness of Toowoomba Region’s Indigenous and diverse cultural heritage.

100%



Our region is growing rapidly and Council undertakes integrated land use and infrastructure planning to ensure we can facilitate sustainable development. Our planning scheme guides the future growth patterns and we apply the relevant legislation both to our own projects and developments undertaken commercially. Input from our community is also very important to us and this year, in particular, we have successfully navigated some sensitive topics in partnership with our key stakeholders. Throughout the year, we negotiated the leasing, sale and disposal of Council-owned property. Liveability is of particular importance, and we work to ensure that the Toowoomba Region remains a place where people love to live, work, play and visit.

Our Challenges: • Managing stakeholder and Council expectations on

controversial and complex projects.

• Tight timeframes and complex risk profiles on many of the projects.

• Planning to ensure growth is appropriate in the region.

• Accommodating our staff during construction of the new library.

Our Achievements: • Recruited 284 new employees.

• Held 12 Ordinary, 3 Special and 55 Committee Meetings in 2013-14.

• Established a panel of registered suppliers for the provision of training services.

• Developed a new performance management framework for Council.

Community Outcomes: Honoring the heritage of our region In 2013-14, Council provided ongoing heritage advice to those wishing to build and develop. Council’s Heritage Advisor provided advice to 245 appointments throughout the year. This year, the CBD Heritage Buildings Incentives Grant Scheme was also introduced to encourage the restoration and retention of heritage buildings. Grants to the value of $20,000 were approved for works. Honoring the culture heritage of the Toowoomba Region is also important. This year, we re-established links with local indigenous representatives for major works. Cultural heritage assessments were undertaken on Drayton-Wellcamp and O’Mara roads. We also undertook an assessment for the flood mitigation works at Garnet Lehman Park.

Managing our properties The following tenure arrangements were finalised in 2013-14:

Leases: • Toowoomba Senior Citizens, Victoria Street • Crows Nest Rural Fire Brigade, Timber Street • Toowoomba Historical Society, Lindsay Street • Scrubby Creek Rural Fire Brigade at Camelia Court,

Millmerran Downs • Toowoomba Flexi-school at Chalk Drive • Naval Cadets in Rowena Park, Harristown • Darling Downs Field Archers, Willims Road • Hodgsonvale Sports Club, Hodgsonvale • Girl Guides – Jones Street, North Toowoomba • NBN Licence at the Nobby Water Tower • Broxburn Music Club Lease • Gold Park Sporting Club Lease • 19 new grazing leases.

Acquisitions: • Four (4) parcels of land in Pinnacle Court as a buffer

to the Waste Management Centre expansion • 95-101 Westminster Street (44.2hectares) for Mount

Peel Bushland Park • Highfields Sports Precinct land (39.412 hectares),

Barracks Road, Highfields • Nass Road, Charlton (68 hectares)

1367 Plumbing & Drainage

applications across the region.

• Aldersgate Court, 163 Hume Street • 5 Dau Road, Highfields • Lewis Street, Crows Nest.

In addition to the above list, there were numerous acquisitions for infrastructure works.

Disposal: • 107 King Street Clifton to Department of

Community Safety • Settlement of the QIC contract involving the

following properties: 27 Victoria Street, 17-19 Duggan Street, 21-23 Duggan Street, 7 Little Street, 16 Lamb Street.

Engaging our community Community engagement is a high priority for Toowoomba Regional Council. It is integral to delivering projects and services that enhance the city and the wider region and increase community participation. Council views community engagement as the key to helping residents feel connected to their community and to have a say in its future. In the past year, Council has engaged extensively with the community on a diverse range of projects. Consultation and community involvement have helped to shape the outcomes of high-profile projects such as the Outer Circulating Road Victoria Street extension and the East Creek detention basins, delivering long-lasting benefits for the city and its residents.

1082

Building Inspections across the region.


3.2 Toowoomba Region has a well-planned, safe and functional transportation system.

3.2.1 Actively pursue regional, state and national transport connections.

83%

100%

3.2.2 Facilitate the development of an integrated transport system for the region, including a safe and accessible walking and cycling network.

82%

3.2.3 Improve the safety and serviceability of the region’s road network. 75%

Toowoomba Regional Council has a responsibility for managing a constructed road network of 6500km as well as 83 bridges, 1611.7km kerbs and channels, 515km footpaths, 96.8km bikeways and three aerodromes (Pittsworth, Millmerran and Toowoomba). Council seeks to actively pursue regional, state and national transport connections and to concurrently improve the safety and serviceability of our roads. Ensuring our community has access to alternative forms of transport is a priority and we aim to facilitate the development of an integrated transport system including a safe and accessible walking and cycling network.

Our Challenges: • A key question which must be addressed

in managing roads, is whether the rate of improvement of the road network is keeping pace with the growth in road needs, including restoration of the ageing elements of the network.

• Managing our future transport needs – planning for growth in relation to parking and public transport for the future.

• Ensuring we plan for a safe and accessible walking and cycling network.

Our Achievements: • Completion of NDRRA flood Restoration works

totalling $42.7m in 2013-14. • Commencement of NDRRA Betterment works –

culvert and bridge upgrades. • Work with Qld Rail to finalise design and commence

construction of the Dent St Rail Bridge Replacement to reduce flood impacts.

• Drafted Toowoomba Regional Sustainable Transport Strategy.

• Completion of refurbishment of Neil St Bus Interchange and relocation of long-distance coaches to the interchange.

• Completion of design and commencement of construction of the Toowoomba Outer Circulating Road, Victoria Street Extension Project, including Russell St Culvert Duplication.

Community Outcomes: Staying connected now and into the future As a regional hub, it’s important to remain connected and have diverse options for how people access our region and get around. A major achievement this year, in planning for the future, has been the drafting of our Sustainable Transport Strategy, following extensive

community consultation on issues across multiple transport themes. The development of the Green Spines Project between Infrastructure Services and Planning and Development has also resulted in recommendations being made about potential active transport corridors in the Toowoomba CBD. This work forms part of our Healthy Communities Initiative, and encourages our residents to take up new forms of active transport.

In 2013-14, our Aerodrome remained active. Skytrans continued to operate five services per week between Toowoomba and Sydney, in addition to the subsidised Western 1 and Western 2 routes to outback Queensland.

Prioritising our road networks Our road networks continue to be both a challenge and opportunity. Substantial works were ongoing and completed under the NDRRA, Royalties for Regions, Roads to Recovery, and funded by Council. These have included:

• O’Mara Road, Wellcamp (Stage 1) – widening of existing road and extension culverts.

• Moonie Road (Stage 2) widening and realignment.

• Melrose Road bridge repair – refurbishment included the replacement of girders, headstock, several piles and the bridge deck.

• Kuhn Road Bridge built – this is the first concrete bridge built by Toowoomba Regional Council staff.

• Extension of various concrete footpaths across the region in Millmerran, Pittsworth, Greenmount and Clifton.

• An upgrade to pedestrian ramps at the intersection of Margaret Street and Herbert Street in Millmerran.

• Various kerb replacements in Clifton, Pittsworth and Millmerran.

• Ramsay School Road improvements including widening, set down area, and signage upgrades.

• Hadley and Perham streets, Pittsworth, Intersection upgrade.


• Concrete paths constructed including Boundary St South, Shoesmith Road and Ferguson Road (Westbrook) and Gatfield, Naranga, Loveday, Curzon, and Tor streets.

• On road cycleways installed in South Street (Drayton Road to Greenwattle Street), Nelson Street, West Street and Glenvale Road.

Some key benefits of this work have included: • Fully restored road, bridge and drainage network

from 2011 flood damage.

• Improved flood mitigation in Toowoomba by completion of Clewley Park Detention Basin and upgrade progress of West Creek Channel, Goggs St Drainage, Dent St Rail Bridge and Russell St culvert.

• Improved amenity at Neil St Bus Interchange.

• Inner north CBD traffic improvements will be delivered when the OCR is complete.

95% of Scheduled Construction and Maintenance

capital works were completed

during the year.


3.3 Toowoomba Region’s infrastructure networks and assets are developed and maintained in a coordinated and integrated manner

3.3.1 Facilitate coordination with infrastructure asset providers to deliver well-planned integrated infrastructure.

90%

91%

3.3.2 Undertake master planning that integrates infrastructure requirements with environmental and heritage aesthetics.

100%

3.3.3 Ensure the provision and management of infrastructure (roads, water mains, pump stations etc.) meet the needs and priorities of the Council and the community.

90%

3.3.4 Ensure that the provision and management of Council facilities (buildings, pools, cemeteries, child care and medical centres) meet the needs and priorities of the Council and the community.

87%

Council continues to work on funding vital infrastructure for the region and ensuring our assets are maintained to a high standard. Following floods, this has proven to be a challenge for Council, in particular to complete flood mitigation works, flood repair works and concurrently deliver new pieces of infrastructure for our community. The maintenance of our buildings, parks and other assets is also a key consideration each year.

Our Challenges: • One of the biggest challenges facing Council, is

how to fund vital infrastructure projects.

• Maintaining our assets whilst delivering new programs of work.

Our Achievements: • Commencement of works on NDRRA Category

D Gowrie Creek (Toowoomba) Flood Mitigation Project – Construction in progress on West Creek (James-Herries) Upgrade and Goggs St Drainage Upgrade (Royalties for Regions), and design of subsequent projects in the program.

• Completion and commissioning of Gowrie Creek (Toowoomba) Flood Early Warning System to monitor creek flows and alert Emergency Services and other stakeholders during flooding events.

• Commencement of Oakey Flood Early Warning System and Flood Forecasting System.

• Improved flood information and warning capability in Toowoomba by Flood Early Warning System.

• Julia Street car park designed and approved.

• Toowoomba Aerodrome Masterplan adopted in February, 2014.

• Delivery of the annual bitumen resealing program, area covered 1,017,773m2, number of roads re-sealed -191 roads, bitumen used 1,652,375L.


Community Outcomes: The issue of parking Parking continues to be an area of focus for Council. The establishment of the Julia Street Car Park is in compliance with the Toowoomba City Centre Car Parking Strategy adopted by Council in March, 2014. This area will provide 188 parking spaces for short to medium term use and compensates for spaces lost to QIC’s Grand Central & Gardentown redevelopment project which will remove Duggan Street car parking. This year, Council also introduced a number of fully electronic MasterCard and Visa compliant machines, with the additional option of PayWave card readers. An upgrade of 200 vehicle detection units within the CBD was also completed in March/April of 2014. This has had a positive result for Local Laws Officers detecting offending vehicles therefore improving traffic turnover in the city. 110 pay and display parking machines were also utilised and this has seen improved reliability and less downtime for maintenance, whilst gaining improved compliance. In an effort to deliver a more reliable parking experience for customer, the Duncan Single-space Meter refurbishment program was also completed this financial year.

Renewing our road assets An ongoing renewals program is being progressively implemented to address the condition of an ageing road network. Expenditure has been as follows: gravel re-sheets $4.7m, reseals: $5.7m, ashphalt overlays: $1.96m. Other key works have included:

• Construction of a drainage system in Ramsay Street.

• Completion of road construction works in Clifford Street as part of the Outer Circulating Road project.

• Reconstruction of a section of West Prairie Road.

• Safety improvements at the intersection of Curtis Street/Old Toll Bar Road.

• An upgrade of 540m of Highfields Road.

• An upgrade of 2940m of Crows Nest Haden Road.

• An upgrade of 1640m of Gowrie Lilyvale Road.

• The commencement of Toowoomba Regional Council’s NDRRA Flood Recovery Package works which includes 11 Betterment Projects, two Major Projects, and the repair of 117 roads under Restoration. This program will continue into 2014-15.

Flood mitigation works continue Toowoomba Regional Council is undertaking an extensive program of flood mitigation projects in the Gowrie Creek Catchment. In West Creek, projects include upgrading of the channel between Herries and James streets and upgrading of the stormwater network in nearby Goggs Street. Further north along the creek, the drainage structure under Russell Street has been doubled in size and the West Creek channel is being upgraded as part of the Outer Circulating Road Victoria Street project. Works also include construction of a new three-span

Across the nine council-owned

pools there was a total

attendance of 375,153 visitors.

bridge at the confluence of East and West creeks. On East Creek, detention basins are being constructed at Garnet Lehmann Park and Ballin Drive Park to provide significant flood mitigation benefits for the city.

Maintaining and operating our aquatic facilities Toowoomba Regional Council continues to operate and maintain our aquatics centres for community use and enjoyment. Across the nine council-owned pools there was a total attendance of 375,153 visitors which has seen an increase from last year of 14%. Milne Bay Aquatic Centre recorded a total 263,351 and underwent refurbishments during this period. The Crows Nest pool visitation increased by 107% as compared to last financial year. Rectification works were also undertaken at the Oakey Pool to its plumbing to ensure compliance to trade and waste requirements and the plumbing and drainage code. To ensure the continuous improvement of these facilities, Council will deliver an Aquatics Strategy and Masterplan next financial year.

Operating our cultural centres Centre visitation to the Highfields Cultural Centre was 24,456 from 462 events and visitation to the Oakey Cultural Centre reached 14,996 from 162 events. The Highfield Cultural Centre also provided 500 hours of subsidised community access to various organisations.

Cemetery services Interments in Toowoomba Regional Council-managed cemeteries for the financial year was 252.


Kylie Munn and Trevor Mitchell look over sheet piling works at the OCR

Victoria Street extension project site


A regional landscape view in Ravensbourne

4.4 Goal 4 NATURAL ENVIRONMENT: A highly-valued, diverse, liveable and sustainable environment


4.1 The region has an accessible network of green spaces and its land and water assets are conserved and managed.

4.1.1 Develop plans and manage parkland/greenspace to promote accessible networks. 71%

66%

100%4.1.2 Maintain and improve the region’s streetscapes.

100%4.1.3 Protect and manage air, land and water quality.

75%4.1.4 Identify, protect and establish functional biodiversity corridors.

4.1.5 Progressively review and implement the Region’s catchment management strategies.

Not commenced in period

Not commenced in period 4.1.6 Manage stormwater and surface water sources.

As our community grows, so does our need to consider and plan for green open spaces in the Toowoomba Region. We want to ensure that people in our community have natural places to play, gather and enjoy. Our region is also home to diverse wildlife and flora and we continue to place emphasis on protecting and identifying new biodiversity corridors. Water management and storm water management is also a priority and Council must ensure we progressively review and implement strategies to address this.



Our Challenges: • Planning and meeting the needs for future growth

not only in built-up areas but for an entire region.

• Wildlife planning and management.

Our Achievements: • Upgrade works in Newtown Park in Toowoomba as

part of the celebration of the centenary of the park, including $100,000 in State Government funding.

• Planning and preliminary design works for Highfields Sports Park.

• Middle Ridge playground upgrade. • Queens Park lighting upgrade to energy efficient

LED light fittings. • Continued implementation of tree avenue planting

in accordance with the Toowoomba Regional Council Street Tree Masterplan.

• Council acquired 44.2ha of remnant bushland for incorporation into Mt Peel Bushland Park.

• Ensured efficient delivery of maintenance services of parks and sport fields to high-quality standards.

• Provided a range of new and upgraded recreational amenities for the community.

• Master planned parks and sports facilities to guide future development and improvement works.

Community Outcomes: Enhanced liveability Council’s park infrastructure and design is constantly being assessed and improved to provide TRC park goers an attractive and welcoming environment for relaxation, exercise and social activities. With significant upgrades and refurbishments at Newtown and Middle Ridge parks as well as Master Plans for Queens Park and Wilsonton Heights, residents and visitors alike will embrace enhanced greenspace areas throughout the region.

Active sessions promote better health Toowoomba Regional Council’s CHANGE Project aims to assist residents by helping fit healthy changes into their lives by providing programs to help individuals be active, eat well and live well. The key is to get the right advice and motivation to make that happen. Programs like Seed to Feed, FOODcents, parkrun, Active Parks, Healthy and Active, Heartmoves and Heart Foundation Walking initiatives all contribute to a community that participates, engages and is more receptive to inclusion. With a focus on oral health, healthy cooking and numerous events to encourage visitation of our region’s exceptional parklands, Council is still eager to increase participant numbers and provide programs that are fun, interactive and offer lifelong health and well-being benefits.

Lake Cressbrook

4.2 The Toowoomba Region has safe and sustainable water networks.

4.2.1 Increase the region’s water source capacity and diversity.

84%

54%

4.2.2 Manage and maintain efficient and high-quality water supply systems. 89%

4.2.3 Advance water use efficiency and water cycle innovation throughout the region.

100%

80%4.2.4 Provide and maintain high-quality sewerage networks and treatment facilities.

The Toowoomba Region’s water supply is integral to the prosperity and growth of the area. Recent devastating droughts have highlighted that our waterways and dams not only need to be protected, but managed efficiently. The completion of the Wivenhoe pipeline has secured a guaranteed source for decades to come and continued stringent analysis of Council’s current water supply systems is helping maintain a quality lifestyle for all TRC residents while, at the same time, identifying further innovations for the future.

Our Challenges: • Enhancing security of supply.

• The cost of electricity consumed by our water and wastewater pumping and treatment operations totalled $4.48M and will continue to increase with rising electricity prices. The need to pump water uphill from our dams is a major contributor to our electricity costs. In the case of the Toowoomba water supply, electricity made up 33.1% of our total water treatment and supply costs.

• Ongoing difficulty with maintaining the quality of Yarraman’s water supply, due to poor quality of water sourced from Ted Pukallus Weir.

Our Achievements: • We achieved an overall compliance of safe drinking

water requirements of 99.9%.

• Pechey Water Treatment Plant - $3.37m in 2013-14 with an expected completion in August.

• We have collected and treated more than 8,100ML of sewerage at nine wastewater facilities.

• Western Trunk Sewerage Network (Oakey to Wetalla Water Reclamation Facility) - $3m spent completing the project.

• Repaint and refurbishment 500m of Cooby Dam raw water main.

• Continuing new and replacement program including: Gardiners Road to Yarraman water treatment plant raw water main: $523k, Sewer Relining Program: $570k, Wetalla Water Reclamation Facility – Aerobic Digester Diffuser Replacement: $603k.

• Council pumped and treated 12,900 megalitres of drinking water across the region, an increase of 15% from the previous year.

• Project work in our trunk sewerage networks servicing Glenvale, Highfields, Oakey and Westbrook was completed at a cost of $56m and included construction of gravity and pressure sewer mains and pumping stations.



Community Outcomes: Water source capacity and diversity - planning ahead This financial year, negotiations with DNRM occurred regarding water supply licensing from Cooby Dam. As a result, Council was issued with a license to take water based on full supply volume of the dam. This means that in drought years, Council has the ability to take from the total volume of the dam if required rather than an annual yield which is a much lesser figure.

Following consideration of the ‘Wyreema Water Supply Study Planning Report (August 2013)’, Council decided to provide an alternate supply to Wyreema from the Toowoomba water supply. Tenders for this project have been invited to design and construct the Wyreema to Westbrook sewerage project. Construction is expected to be completed by mid-2015.

In addition, the completed construction and commissioning of a 3.85km, 150mm diameter water main from Gardiners Road will provide an alternate raw water source for treatment to the Yarraman Water Treatment Plant. Ancillary works on the Ted Pukallus Weir supply system associated with the project are also in progress.

Maintaining our high-quality water supplies This financial year, the operating costs of pumping, treating and distributing drinking water totalled $12.5m. The main cost contributors were: Wivenhoe bulk water access charges of $4.3m (34.4%), Electricity charges of $2.7m (21.6%), and treatment chemicals $0.6m (4.8%).

Numerous water mains replacements and extensions were also undertaken throughout the region at a cost of $4.7m. These projects were undertaken for a number of reasons including replacements of aged water mains, network augmentation to address pressure and fire flow issues, and to provide for growth.

A number of additional works were completed throughout 2013-14 including:

• Three sections of Cooby Dam raw water main being replaced ($704,000).

• Surface protection works on above ground sections of Cooby Dam raw water supply ($337,000).

• Replacement of the Millmerran high-level reservoir roof structure and modifications to the reservoir overflow/scour pipeline.

• $187,000 was spent replacing critical valving on the Western Trunk water main adjacent to Gowrie Creek.

Planning for the future of water supply A major study to analyse the gaps in the current Water and Waste Telemetry and SCADA networks commenced this year. This will define what needs to happen now

to improve and update our systems and provide long- term strategic direction for the development of these assets. This will allow for major improvement in the control and delivery of water and waste services across Council. Internal audits of systems and processes were also undertaken in line with an annual audit schedule. Our Council officers also provided input into the State Government’s newly released 30-year strategy for Queensland’s water sector.

Educating our community We are committed to ensuring our community is up to date with topics including water conservation, recycling, new trends in waste management and good environmental practices.

Institutions Classes Students Adults

Water

Visits - Schools 32 49 1298 96

Visits - Community 0 0 0 0

Tours 32 38 591 496

Waste

Visits - Schools 84 124 2822 281

Visits - Community 4 4 0 175

Maintaining high-quality sewerage networks In 2013-14, various sewerage network studies were undertaken and these confirmed suitability of our sewerage systems to meet current and future needs as well as identifying areas of deficiency requiring augmentation works.

This financial year, we successfully implemented trade waste across all of Council’s sewerage schemes, reducing sewer blockages, and improving environmental performance. We are now managing a total of 1650 trade waste approvals, with 310 being for businesses outside of Toowoomba. Regional business owners have demonstrated strong cooperation and compliance.

This year, we also successfully decommissioned the Oakey and Westbrook wastewater treatment plants and diverted the wastewater flow to the Wetalla water reclamation facility. This improved overall efficiency and environmental performance.

4.3 The Toowoomba Region is climate change responsive. 73%

4.3.1 Develop and implement a Council response to climate change. 100%

4.3.2 Encourage environmentally sustainable choices for community mobility. 60%

4.3.3 Encourage development to be increasingly resource-use efficient. 60%

Toowoomba Regional Council is committed to addressing climate change effects across the region. Recent natural disasters and severe weather events have ensured Council staff remain diligent and will be providing a stronger focus on climate change issues now and in the coming years.

Our Challenges: • The annual National Greenhouse and Energy

Reporting (NGER) report for 2012-13 was prepared and submitted in accordance with regulatory requirements.

Our Achievements: • An emissions report for the landfill was submitted

to the Clean Energy Regulator (CER) by the 31st October 2013 as per Section 22A of the National Greenhouse and Energy Reporting Act. That report was completed on-line via EERS (Emissions and Energy Reporting System), backed up by a hardcopy supporting document.

The following results were submitted to the CER’s on-line Solid Waste Calculator for 2012-13.

• Legacy emissions of 46,619 CO2-e tonnes.

• Covered emissions of zero for 2012-13.

• Covered emissions of 5,089 CO2-e tonnes for 2013-14.

Community Outcomes: Council complies with reporting The Federal Government introduced the Carbon Pricing Mechanism in 2011 through the enactment of the Clean Energy Act 2011 and all its subordinate legislation. Under the legislation, all Australian landfills with estimated greenhouse gas emissions in excess of 25,000 tonnes Co2-e per annum are liable entities. Toowoomba Regional Council has one such landfill – the Toowoomba Waste Management Centre, located on Bedford Street on the outskirts of the city of Toowoomba.


4.4 The Toowoomba Region’s environment is managed to minimise degradation.

72%

4.4.1 Develop and maintain a pest management plan for the region. 72%

4.4.2 Implement and maintain environment management systems across high-risk aspects of Council’s operations.

100%

4.4.3 Deliver efficient and compliant waste management services. 25%

51%4.4.4 Develop and implement a regional waste management plan.

4.4.5 Develop a program to monitor and report on urban and natural environmental conditions and sustainability outcomes.

100%

As a regional area, it’s important that we appropriately support our residents to develop and maintain a pest management plan. This year, the 2014-2018 Pest Management Plan was developed in consultation with the Toowoomba Region Pest Management Advisory Committee, Industry groups and community members. The efficient and compliant delivery of our waste management services continues, and each year we look for new and better ways to deliver this through the ongoing development and implementation of a regional waste management plan.

Our Challenges: • The ongoing management of pests in the region.

• Ensuring our waste facilities accommodate regional growth in the future.

Our Achievements: • The Toowoomba Region Pest Management Plan

2014-18 received Ministerial consent in May, 2014.

• Council committed $75,000 to capital renewal of the wild dog fence in the Millmeran District.

• Completed our sewer re-lining project - $570,000.

• During the 2013-14 financial year, we delivered 7,495,691 kerbside collection services.

• In accordance with regulatory requirements all statutory reports relevant to the environmental activities of Water and Wastewater services were compiled and submitted.

• Refuse and waste contract commenced July 1, 2014 - $6m.

Community Outcomes: Managing the regions waste Each year, Council operates the region’s waste collection services and waste facilities. The following trends were observed in the 2013-14 financial year:

• 78.5% - households receiving a kerbside collection service.

• 32.19% - increase in households receiving a 240L kerbside recycling service.

• 20.9% - increase in number of households receiving a kerbside green waste service.

• 18.38 tonnes – of e-Waste diverted from landfill in 3 months.

• 0.016% - percentage of missed service reports.

• 320,255 - visits to Council waste management facilities.

• 46.8% - customers who dispose of recyclables and green waste only when visiting waste facilities.

• 46.6% - customers visiting regional waste management facilities.

Delivering efficient and compliant services In July 2013, Council initiated new general waste collection contracts as part of our Waste Management Strategic Plan. In an effort to improve our recycling services, we have introduced capability to recycle at our waste facilities similar to our kerbside service offered to households. This has increased the volume of material able to be recycled at our facilities. We have also introduced an e-waste program through our partner Lifeline and this service has been positively received and continues to grow in popularity.

Developing a waste management plan The Toowoomba Regional Council Waste Management Strategic Plan is currently under review. Some key activities have been deferred pending re-adoption which include the feasibility of extending the Toowoomba Waste Management Centre, and confirming the delivery and timing of new infrastructure for waste management. The delay in this area has been caused by some key changes in the operating environment for the Waste Services within the Toowoomba region. These include the release of the State Governments draft Queensland Waste Avoidance and Resource Productivity Strategy, the key impacts of which relate to a greater focus on the diversion of waste from landfill. Another major factor is the announcement of the Toowoomba Second Range Crossing which will impact the front end customer interface at the Toowoomba Waste Management Centre which is located within the road corridor of the Second Range Crossing. This has resulted in the need for this component of the Waste Management Centre to be relocated. The Waste Management Strategic Plan review is underway and is expected to be completed in the 2014-15 financial year.


A dining experience at Encores Restaurant, Empire Theatre, Toowoomba

4.5 Goal 5 ECONOMY: A dynamic economy providing employment and opportunity


5.1 Toowoomba Region has a strong economy fostering innovation and diverse business opportunities with Toowoomba as the key regional service centre.

5.1.1 Facilitate the implementation of a regional economic development strategy. 70%

95%

70%5.1.2 Facilitate the development of appropriate industrial land.

5.1.3 Facilitate the development of activity centres that meet community, visitor and business needs.

100%

5.1.4 Advocate for the business community to have greater access to information technology and communications infrastructure.

100%

5.1.5 Promote the Toowoomba Region as a place for business and encourage the establishment of new businesses.

100%

100%5.1.6 Promote the region as a tourist destination.

100%5.1.7 Explore opportunities for the region to host a variety of festivals and events.



Our regional economy over the last financial year has been optimistic and many positive developments have gone ahead to ensure that the Toowoomba region has maintained a strong economic position and has continued to attract new people to the region through our employment and lifestyle offer.

Our Challenges: • Supporting small local business to be successful

and sustainable in a growing market.

Our Achievements: • Prepared a Toowoomba Region Economic

Development Plan.

• Completed the Toowoomba Supply Chain Cluster Analysis to complement the work being undertaken by Toowoomba and Surat Basin Enterprise (TSBE).

• Planned, coordinated the annual Toowoomba Carnival of Flowers Event.

• Identified Regional Centre Vitality Measures to assess the sustainability and vitality of Toowoomba’s Regional Centres including the development of performance indicators to inform future strategy.


Community Outcomes: Promoting our region for events and tourism This year, we continued to work in close partnership with Southern Queensland Country Tourism to promote the Toowoomba Region as a significant tourism destination. With passenger flights now coming into the region, this effort will continue to ensure we can promote the region as a tourism destination. We have also continued to support the work of Toowoomba Conferences to assist in attracting business and event tourism to our region. In addition, we continued to provide support to key civic events including Australia Day, Queensland Day, and ANZAC Day.

A key focus this year has been sports tourism to showcase the region as a desired location to host a wide range of sporting events. A significant number of events were held this year in relation to cycling, and Toowoomba is fast becoming a regional cycling centre, not only for road biking but also mountain biking. Our many trails also

provide ample opportunities for our visitors and residents to indulge in walking activities and horse-riding. Toowoomba also plays host to our annual tennis event supported by Hutchinson Builders. And of course, this financial year The Garden City again played host to the annual Toowoomba Carnival of Flowers which showcases amazing gardens, food, wine and music over a week of activities attracting many thousands of visitors to the region.

Bringing big business to town Our continued financial support of TSBE, ensures that we have an organisation dedicated to the ongoing attraction and retention of industry and business to the Toowoomba Region. Of particular note in this financial year has been the development of Brisbane West Wellcamp Airport and the redevelopment of our central shopping district by Queensland Investment Corporation (QIC). To support access to of the Charlton Wellcamp Enterprise area road corridor, planning has been undertaken for O’Mara Road and Steger Road.

Horse riding

Chapter 5Our Governance This chapter contains the legislative information that Toowoomba Regional Council is required to provide. The aim of this chapter is to provide transparency in our reporting and this information has not been disclosed in previous chapters of this report.

TOOWOOMBA REGIONAL COUNCIL Annual Report 2013-14 / Our Governance / CHAPTER 5 79

5.1 Legislative Information 2013-14 Resolutions made during the financial year under section 250(1) Local Government Regulation 2012 Council adopted an ‘Expenses Reimbursement (Councillors)’ policy at its meeting of 20 May, 2014 (Finance and Business Strategy Committee - 14 May, 2014 - Item 02) to replace its previous policy.

Resolutions made during the financial year under section 206(2) No resolution was made pursuant to section 206(2).

Councillor Remuneration (Section 186 (a))

COUNCILLOR REMUNERATION PAID

Councillor Remuneration Superannuation paid by Council Total

Antonio, Paul Cr $ 154,636 $ 18,556 $ 173,192 Williams, Mike Cr $ 105,434 $ 12,652 $ 118,086 Cahill, Bill Cr $ 91,375 $ 10,965 $ 102,340 Glasheen, Anne Cr $ 91,375 $ 10,965 $ 102,340 Scotney, Ros Cr $ 91,375 $ 10,965 $ 102,340 Taylor, Carol Cr $ 91,375 $ 10,965 $ 102,340 Sommerfield, Nancy Cr $ 91,375 $ 10,965 $ 102,340 McDonald, Geoff Cr $ 91,375 $ 10,965 $ 102,340 Gouldson, John Cr $ 91,375 $ 10,965 $ 102,340 Tait, Chris Cr $ 91,375 $ 10,965 $ 102,340 Englart, Sue Cr $ 91,375 $ 10,965 $ 102,340

Total $ 1,082,449 $ 129,893 $ 1,212,342

Facilities provided to Councillors (Section 186 (b))

FACILITIES AND DEVICES

Councillor Laptop Computer Smart Phone iPad Motor

Vehicle Antonio, Paul Cr Williams, Mike Cr Cahill, Bill Cr Glasheen, Anne Cr Scotney, Ros Cr Taylor, Carol Cr Sommerfield, Nancy Cr McDonald, Geoff Cr Gouldson, John Cr Tait, Chris Cr Englart, Sue Cr

80 CHAPTER 5 / Our Governance / TOOWOOMBA REGIONAL COUNCIL Annual Report 2013-14

Councillor Expenses (Section 186 (b))

COUNCILLOR EXPENSES AND VEHICLES

Councillor Accommodation Professional

Development Travel

& Transfers

Council Vehicle Meals

Community Engagement

Hospitality for all

Councillors Total Councillor

Payment Cost (based on kms travelled)

Antonio, Paul Cr $1,608.54 $2,227.34 $9,597.31 -$3,097.10 $25,129.36 $2,157.63 $90.91 $37,713.99 Williams, Mike Cr $296.73 $1,813.63 -$3,097.10 $17,651.01 $313.13 $16,977.40 Cahill, Bill Cr $981.35 $639.62 -$3,097.10 $19,923.96 $18.18 $52.73 $18,518.74 Englart, Sue Cr $1,103.96 $368.18 $2,403.18 -$3,097.10 $13,011.96 $227.96 $263.18 $14,281.32 Glasheen, Anne Cr $1,090.39 $611.80 $590.91 -$3,097.10 $21,958.87 $229.74 $334.55 $21,719.16 Gouldson, John Cr $151.42 $1,993.61 -$3,097.10 $15,205.29 $289.99 $180.90 $14,724.11 McDonald, Geoff Cr $1,609.77 $848.17 $3,752.50 $5,610.41 $247.34 $61.82 $12,130.01 Scotney, Ros Cr $418.18 $17,587.23 $110.00 $50.00 $18,165.41 Sommerfield, Nancy Cr $2,447.81 $4,593.59 $1,544.90 -$3,097.10 $20,636.82 $457.49 $325.92 $26,909.43 Tait, Chris Cr $1,203.94 $1,470.74 $1,643.99 -$3,097.10 $14,293.26 $157.79 $80.45 $15,753.07 Taylor, Carol Cr $2,560.26 $2,445.43 $1,780.06 -$3,097.10 $16,633.17 $1,290.89 $432.27 $22,044.98 Unallocated $1920.09

Total $12,072.82 $17,772.02 $21,952.47 -$27,873.90 $187,641.34 $5,500.14 $1,872.73 $1,920.09 $220,857.71

Number of Local Government Meetings attended (Section 186 (c))

COUNCIL MEETING ATTENDANCE

Councillor

Meetings Attended Absent

Committee Partial attendance - committee

meeting

Ordinary/ Special

Official Council business

Ill or personal reasons

Antonio, Paul Cr 44 3 15 5 3 Williams, Mike Cr 49 0 14 0 7 Cahill, Bill Cr 47 0 13 0 10 Glasheen, Anne Cr 51 0 15 0 4 Scotney, Ros Cr 55 0 15 0 0 Taylor, Carol Cr 52 0 14 0 4 Sommerfield, Nancy Cr 53 0 15 2 0 McDonald, Geoff Cr 52 1 15 0 2 Gouldson, John Cr 55 0 15 0 0 Tait, Chris Cr 50 0 15 5 0 Englart, Sue Cr 50 2 13 0 5 Total Meetings Held 55 15

Overseas travel made by a Councillor (section 188)

OVERSEAS TRAVEL

Name Position Destination Purpose Cost

Antonio, Paul Cr Mayor Paju & Taiwan Promote Sister City Relationships $6,500.84

Takatsuki Promote Sister City Relationships $3,428.44

McDonald, Geoff Cr Councillor Takatsuki Promote Sister City Relationships $3,408.13

Tait, Chris Cr Councillor Paju & Taiwan Promote Sister City Relationships $3,569.94

Englart, Sue Cr Councillor Takatsuki Promote Sister City Relationships $3,421.01


Orders made • orders and recommendations made under section

180(2) or (4) of the Act ((Section 186 (d)(i)) Nil

• orders made under section 181 of the Act (Section 186 (d)(ii)) Nil

• details of Councillors and description of misconduct or inappropriate conduct (Section 186 (e)(i & ii)) N/A

• complaints about the conduct or performance of

quality and level of service to the community and welcomes feedback. Administrative action complaints encompass all complaints made to Council about its administrative actions. Council is committed to dealing fairly with all complaints in a timely manner and at the local level where possible.

Internal reviews of Administrative Actions are undertaken at 2 levels, with the initial review undertaken by the operational area (predominantly undertaken by the Environmental Health Branch (involving Regulated Parking and Animal Management) with the Governance Branch


Councillors for which no further action was taken under section 176C(2) of the Act (Section 186 (f )(i)) 2

• complaints referred to the department’s Chief Executive under section 176C(3)(a)(i) of the Act (Section 186 (f )(ii) Nil

• complaints referred to the Mayor under section 176C(3)(a)(ii) or (b)(i) of the Act (Section 186 (f )(iii)) Nil

• complaints referred to the department’s Chief Executive under section 176C(4)(a) of the Act (Section 186 (f )(iv)) Nil

• complaints assessed by the Chief Executive Officer as being about corrupt conduct (Section 186 (f )(v)) Nil

• complaints heard by a regional conduct review panel (Section 186 (f )(vi)) Nil

• complaints heard by the tribunal (Section 186 (f ) (vii))

Nil • complaints to which section 176C(6) of the Act

applied (Section 186 (f )(viii)) Nil

• Administrative Action Complaints (Section 187) Council is committed to providing the highest

undertaking subsequent reviews and reviews of Information Privacy, Right to Information applications and other matters. The Branch ensures fair outcomes are delivered without the need for complainants to resort to the court system.

Council’s performance in resolving administrative action complaints has been appropriate. A total of 123,584 customer requests were made to Council in 2013-14, of these, 0.66% were administrative action complaints. Of the 817 administrative action complaints received in the 2013-14 year, 97% were resolved with 39% substantiated. The number of unresolved (carry-over complaints) represents only 3% of the number received and generally represent the more complex nature of some of the complaints.

The investigation of administrative action complaints contribute to the improvement of Council services through the identification of systemic issues and recommendations to the relevant areas of Council to remedy the shortcomings.

The statistics demonstrate Toowoomba Regional Council’s commitment to undertaking reviews of administrative actions in an objective and independent manner. Where complaints are substantiated, Council endeavours to learn from its mistakes.

COMPLAINTS Unresolved as at

30 June, 2013 Received Resolved

Unresolved as at 30 June, 2014

10 821 802 29

Complaints



Registers kept (section 190 (1)(f) • Local Law Register;

• Road Register;

• Register of Cost Recovery Fees;

• Register of Interests – Councillors and Related Persons;

• Register of Interests – CEO, Senior Executive Officers and Related Persons;

• Delegations Register;

• Asset Register;

• Register of Pre-Qualified Suppliers;

• Register of Business Activities.

Report on the internal audit for the financial year (section 190 (1)(h) Council’s internal audit assesses and evaluates control measures to manage Council’s operational risks. This has been established in accordance with section 105 (1) of the Local Government Act 2009 and section 207 of the Local Government Regulation 2012.

Council has established a co-sourced model of service delivery in partnership with KPMG to assist in undertaking an independent and objective internal audit. This arrangement provides Council with access to extensive expertise and specialist skills, seamless delivery of services and the opportunity to mentor, build capacity and drive the development of new business models.

During 2013-4, 12 audits ware undertaken into:

• Lease Management;

• Asset Maintenance;

• Human Resource Management;

• Assurance Mapping;

• Project Management;

• Council Owned Entities;

• Fraud Misconduct prevention and control;

• Fuel Management;

• Procure to Pay;

• Stores (Inventory and security);

• Gravel Management; and

• Bedford Street Waste Management Centre;

Council’s Audit Committee is established in accordance with section 105(2) of the Local Government Act 2009, section 210 of the Local Government Regulation 2012. The Committee is an advisory Committee to Toowoomba Regional Council (Council) pursuant to section 264 of the Local Government Regulation 2012. The primary objective of the Committee is to assist Council in fulfilling its corporate governance role and oversight responsibilities relating to accounting and reporting practices.

A summary of investigation notices given in the financial year under section 49 for competitive neutrality complaint (section 190 (1)(i) Nil.

The local government’s responses in the financial year on the QCA’s recommendations on any competitive neutrality complaints under section 52(3) (section 190 (1)(J) Not applicable.


EXECUTIVE REMUNERATION

Number of Senior management staff Total remuneration range*

4 $200,000 - $300,000 4 $100,000 - $200,000

*The total remuneration includes annual salary, superannuation and non-cash benefits.

Executive Remuneration

Lake Cressbrook


Chapter 6Financial Statements Financial statements are formal records of an organisation’s financial performance and activities. They provide a comprehensive overview of our current financial condition. As a local government agency, we are committed to transparent reporting on our financial performance throughout the year against the delivery of our Corporate Plan Goals and operational deliverables.

TOOWOOMBA REGIONAL COUNCIL Annual Report 2013-14 / Financial Statements / CHAPTER 6 85








Waste Management 5%







Water 4%

Watewater 19%

Drainage 1%

Other assets 1%

Buildings 2%

Land 8%


Employee costs 38%


Finance costs 3%


Borrowings 50%

Other 1%


Provisions 40%



Recurrentexpenses

What areour assets

Capitalexpenditure

by assetclass

What do we owe

Where the money is

spent

Equity (net wealth)

6.1 Community Financial Report 2013-14 The purpose of the Community Financial Report is to give community members a plain English, easy to follow summary of Council’s Financial Statements. In accordance with Section 179 of Local Government Regulation 2012 the report focuses on:

• Statement of Comprehensive Income

• Statement of Financial Position

• Statement of Changes in Equity

• Statement of Cash Flows

• Measures of Financial Sustainability

Council’s Financial Statements must be certified by both the Mayor and the Chief Executive Officer as “presenting fairly” the Council’s financial results for the year. They are also required to be adopted by Council – ensuring both responsibility for and ownership of the Financial Statements by management and elected representatives.

Items of note • The federal government announced at its budget

on 13 May 2014, a cessation of the practice of paying 50% of the next year’s Financial Assistance Grant to local governments in June of each year. This resulted in grant income of $8.144m being foregone, resulting in an operating loss of $4.1m. By management of working capital and invested cash holdings, Council was able to withstand any financial shock from this reduction in cash flow.

• Over $200m of project works in progress were finalised with the majority of these being roads reconstructed from flood events. $35m related to Wastewater Infrastructure projects such as the Western Sewerage Trunk Network and Highfields to Wetalla Trunk Network.

• Capital expenses increased for this financial year, mostly as a result of the write-off of $13.9m of assets in conjunction with the capital works outlined above.

Statement of comprehensive income The Statement of Comprehensive Income is often referred to as the Profit and Loss statement. This statement shows what Council has earned (revenue) and what costs Council has incurred (expenses) throughout the year.

In summary, Council’s result for the reporting period was:

$’000’s

What we have earned (Revenue) Recurrent Revenue 268,904

Capital Revenue 88,189

Total Revenue 357,093

What we have spent (Expenses) Recurrent Expenses 273,013

Capital Expenses 20,974

Total Expenses 293,987

Net Result 63,106

The Net Result does not necessarily represent surplus cash funds available for general use as certain income items have restrictions on their use. For example, capital grants, are generally allocated to maintain or expand the Council’s infrastructure.

Some revenue is of a non-cash nature – for example, contributed infrastructure assets (such as roads, sewerage and water mains) constructed by a developer on behalf of Council in conjunction with land subdivisions or property developments.

What we have received There are two main categories of revenue for the financial year – recurrent revenue and capital revenue.

Rates & levies 57%

Fees & charges 10% What

Contract works 2%we have received Grants, subsidies & contributions 4%

Interest revenue 2%

Capital revenue 25%

Recurrent revenue Council’s recurrent revenue is money raised that is used to fund the operations of Council. Recurrent revenue is the major source of revenue for Council and primarily earned from sources such as, Rates, Fees and Charges.

8686 CHAPTER 6CHAPTER 6 // FFiinananncciial Sal Sttaattememeennttss // TTOOWOOMBA REGIONAL COOWOOMBA REGIONAL COUNCILOUNCIL Annual RAnnual Reporeport 2013-14t 2013-14

Rates & levies 57%

Fees & charges 10%

Contract works 2%


Interest revenue 2%

Capital revenue 25%








Waste Management 5%







Water 4%

Watewater 19%

Drainage 1%

Other assets 1%

Buildings 2%

Land 8%


Borrowings 50%

Other 1%


Provisions 40%




What areour assets

Capitalexpenditure

by assetclass

What do we owe

Where the money is

spent

Equity (net wealth)

Rates & levies 57%

Fees & charges 10%

Contract works 2%


Interest revenue 2%

Capital revenue 25%





Waste Management 5%







Water 4%

Watewater 19%

Drainage 1%

Other assets 1%

Buildings 2%

Land 8%


Employee costs 38%


Finance costs 3%


Borrowings 50%

Other 1%


Provisions 40%




Recurrentexpenses

Capitalexpenditure

by assetclass

What do we owe

Where the money is

spent

Equity (net wealth)

Rates & levies 57%

Fees & charges 10%

Contract works 2%


Interest revenue 2%

Capital revenue 25%






Water 4%

Watewater 19%

Drainage 1%

Other assets 1%

Buildings 2%

Land 8%


Employee costs 38%


Finance costs 3%


Borrowings 50%

Other 1%


Provisions 40%




Recurrentexpenses

What areour assets

Capitalexpenditure

by assetclass

What do we owe

Equity (net wealth)

Council also aims to maximise its revenue from other sources by actively pursuing grants and subsidies from the state and federal government and investing surplus funds to earn interest.

Capital revenue Council’s capital revenue is used to construct Council’s assets now and in the future. Council’s capital revenue consists of grants, contributions and subsidies, developer contributions as well as gain on the disposal of fixed assets.

Where the money is spent

Where the money is

spent





Waste Management 5%





TOOWOOMBA REGIONAL COUNCIL Annual Report 2013-14 / Financial Statements / CHAPTER 6 87TOOWOOMBA REGIONAL COUNCIL Annual Report 2013-14 / Financial Statements / CHAPTER 6 87

Total revenue for the year decreased by $7.5m from the previous year. The main reason for this was the reduction in Financial Assistance Grant income due to the non-receipt of the prepayment for the 2014-15 financial year.

What we have spent Council incurs both recurrent expenses and capital expenses. Capital expenditure is made to renew and expand our asset infrastructure and is therefore added to the carrying value of the assets.

Recurrent Expenses are the main expense of Council and represent the cost of providing services, operating facilities and maintaining assets. These include employee costs, materials and services, finance costs and depreciation.

Expenses are monitored constantly throughout the year. Detailed estimates are prepared at the beginning of each financial year and performance against these estimates is measured through regular budget reviews to ensure the most efficient use of Council’s funds.

Depreciation and Amortisation Expense makes up approximately one quarter of Council’s operating expenses. This item represents an allocation of the use or deterioration of the community assets over the expected life of the assets. How Council performs in managing its assets is explained in the Statement of Financial Position and Measures of Financial Sustainability sections of this report.

Statement of financial position The Statement of Financial Position is often referred to as the Balance Sheet and is a snapshot of the financial position of Council at 30 June. The statement measures what Council owns (Assets) and what Council owes (Liabilities). The difference between these two components is the net wealth (Equity) of Council and our community.

In summary, Council’s position at 30 June 2014 was:

$’000’s

Assets (what we own) 4,174,909

Liabilities (what we owe) 312,338

Equity (Community Wealth) 3,862,571

What do we own? Council’s major asset class is Property, Plant & Equipment. These assets make up 96% of Council’s assets. Infrastructure assets such as roads, drainage, water and wastewater make up the bulk of the property, plant and equipment and provide benefit direct to the community.

What did we spend on assets? What we spend to build or enhance our assets is reflected in the Statement of Financial Position as it increases the value of our assets.

Employee costs 38%


Finance costs 3%


Recurrent expenses




What are our assets

Rates & levies 57%

Fees & charges 10%

Contract works 2%


Interest revenue 2%

Capital revenue 25%








Waste Management 5%







Water 4%

Watewater 19%

Drainage 1%

Other assets 1%

Buildings 2%

Land 8%


Employee costs 38%


Finance costs 3%





Recurrentexpenses

What areour assets

Capitalexpenditure

by assetclass

Where the money is

spent

Equity (net wealth)

Rates & levies 57%

Fees & charges 10%

Contract works 2%


Interest revenue 2%

Capital revenue 25%








Waste Management 5%







Water 4%

Watewater 19%

Drainage 1%

Other assets 1%

Buildings 2%

Land 8%


Employee costs 38%


Finance costs 3%


Borrowings 50%

Other 1%


Provisions 40%


Recurrentexpenses

What areour assets

Capitalexpenditure

by assetclass

What do we owe

Where the money is

spent

Rates & levies 57%

Fees & charges 10%

Contract works 2%


Interest revenue 2%

Capital revenue 25%








Waste Management 5%





Employee costs 38%


Finance costs 3%


Borrowings 50%

Other 1%


Provisions 40%




Recurrentexpenses

What areour assets

What do we owe

Where the money is

spent

Equity (net wealth)

A significant amount of Council’s activities is focused on the maintenance, upgrade and construction of fixed assets to ensure there are adequate infrastructure services for community use. These activities are undertaken in accordance with Council’s long-term asset management plan which covers a period of ten years.

This year, Council spent $161.3m to renew, upgrade and build new assets for the community. The graph below shows the how the money was spent on different types of assets.

The asset revaluation surplus comprises amounts representing the change in the value of Council’s assets over time. Asset revaluations are completed on a cyclical basis per asset class.

Council’s retained surplus represents amounts available to be invested into assets (now or in the future) to provide services to the community. With good planning, surpluses can be used to place less reliance on loans and withstand any unforeseen financial shocks or adverse changes to our business, as seen this financial year with the reduction in the Financial Assistance Grant income.

88 CHAPTER 6 / Financial Statements / TOOWOOMBA REGIONAL COUNCIL Annual Report 2013-1488 CHAPTER 6 / Financial Statements / TOOWOOMBA REGIONAL COUNCIL Annual Report 2013-14

What do we owe? Liabilities are the amounts Council owes to suppliers, employees and lenders both now and in the future. This also includes provisions for future entitlements which comprise of money that will pay our employees in the future (e.g. Long Service Leave); and amounts set aside to fund the future rehabilitation of our refuse and quarry sites.

Long-term loans are taken out to undertake the construction and purchase of community assets. Council reviews its loan requirements on an annual basis. Total liabilities as at 30 June 2014 were $312m.

Statement of changes in equity The difference between assets and liabilities is the total community equity or the net wealth of the Council. The Statement of Changes in Equity shows the overall change in Council’s “net wealth” over the year. At 30 June 2014 this was an amount of $3.862m (that is Assets of $4,175m less Liabilities of $0.312m)

This community equity consists of an asset revaluation reserve and retained surpluses which increased by $55m and $63m respectively this year.

A portion of our retained surplus is cash-backed by an appropriate level of internally imposed restrictions to limit amounts available for future use.

Statement of cash flows The Statement of Cash Flows shows where Council’s cash came from and how it was spent throughout the year. This differs from the earlier reports as “non-cash items”, such as depreciation and donated assets, are excluded.

$’000’s

Opening Balance 163,985

Plus Cash Received 373,526

Less Cash Spent 392,850

Cash Available at End of Year 144,661

Cash available is used to invest and utilise for future outlays. Some of this is restricted for specific purposes, such as future infrastructure. Council’s cash is wisely invested in accordance with our investment policy, so the interest earned contributes to the funding of operational expenses.

Financial sustainability measures The financial sustainability statement and the associated measures (ratios) provide evidence of Council’s ability to continue operating and provide an acceptable level of service and infrastructure to the community both now and into the future. Section 168 (5) of Local Government Regulation 2012 outlines the three relevant measures of financial sustainability that Council must report. In addition, the Department of Local Government, Community Recovery and Resilience sets target ranges for each of these measures.

Borrowings 50%

Other 1%


Provisions 40%

What do we owe


Asset revaluation surplus 40% Equity

(net wealth)



Water 4%

Watewater 19%

Drainage 1%

Other assets 1%

Buildings 2%

Land 8%


Capital expenditure

by asset class

Council maintains a responsible financial management strategy to ensure its ability to maintain its community needs and infrastructure, as well as, remain financially sustainable now and for the long-term.

1. Asset Sustainability Ratio Indicates if Council is renewing or replacing existing infrastructure assets at the same rate that the assets are wearing out. The target for 2014 is a ratio of greater than 90%. If the target ratio is not reached over the medium to long term, Council may face a reduction in the asset’s service levels and/or useful lives which would create a burden on future ratepayers.

Asset Sustainability Ratio Target Range Asset Sustainability Ratio

225.00%

200.00%

175.00%

150.00%

125.00%

100.00%

75.00%

50.00%

25.00%

0.00% 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23

Council’s result of 181.72% indicates Council is investing in large infrastructure projects - such as the major wastewater pipe lines from Cambooya and Oakey to Toowoomba; other capital projects delayed since amalgamation; and the major flood reconstruction program. This is a deliberate strategy to replace essential assets in line with our asset management plan and long-term financial plan.

181.72%

77.10% 65.20%61.20 59.10% 61.30% 60.00% 58.00% 55.60% 55.20%

2. Net Financial Liabilities Ratio Indicates the extent to which operating revenue raised by Council can cover what it owes (i.e. net liabilities). The target ratio over the long-term is less than 60%. A ratio above the target level over a long-term is indicative of a Council that is undertaking or has undertaken significant infrastructure investment. Ratios over the target levels for a long period can be maintained with sound financial management systems and the ability to service current and projected debt levels.

Net Financial Liabilities Target Range is less than 60% Net Financial Liabilities Ratio

82.40% 97.40% 94.80% 80.80%

75.10%

47.74%

59.40% 55.50%

63.10%

51.50%

100.00%

80.00%

60.00%

40.00%

20.00%

0.00% 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23

Council’s result of 47.74% is within the target range and indicates that available operating revenues are available to meet liabilities.

TTOOWOOMBA REGIONAL COOWOOMBA REGIONAL COUNCILOUNCIL Annual RAnnual Reporeport 2013-14 /t 2013-14 / FFiinananncciial Sal Sttaattememeennttss // CHAPTER 6CHAPTER 6 8989

3. Operating Surplus Ratio Indicates the extent to which revenue raised by Council (excluding capital grants and contributions) covers it’s operational expenses. The target range for this ratio is between 0% and 10%. Should the target ratio not be maintained over the medium to long-term, Council may be unable to withstand unexpected financial events without needing to significantly increase rates, borrow money or reduce capital expenditure programs.

Operating Surplus Ratio Target Range = 0% to 10% Operating Surplus Ratio

5.00%

4.00%

3.00%

90 CHAPTER 6 / Financial Statements / TOOWOOMBA REGIONAL COUNCIL Annual Report 2013-14

Council’s negative result of 1.53% for the current year shows that Council’s operating revenue was less than the amount required to cover operating expenses in the current year. Again, this is directly attributable to the non-receipt of Financial Assistance Grant income of $8.144m from the federal government.

Summary Toowoomba Regional Council will continue a commitment to sound financial management through long-term financial planning to ensure the success and stability of the region.

Temporary Urban Consolidation Incentives Policy Council introduced the “Temporary Urban Consolidation Incentives Policy” (TUCIP), which commenced on 2 January, 2013 for a period of 18 months. The intent of the policy was to stimulate medium density development in existing urban areas, increase housing choice, to better utilise existing infrastructure and make public transport more viable.

The policy applied to dual occupancy, multiple dwelling unit development and small lot housing where located in the policy area (generally the urban area of Toowoomba City). The policy offered a discount on infrastructure charges to development meeting the requirements of the policy including time-frame for completion and achieving well-designed criterion.

For the duration of the policy, which ended on 30 June 2014, Council received 261 applications for a total of 897 units. A summary of the Infrastructure Charges applicable to received applications is:

Applications Received ‘000’s

Total Infrastructure Charges Calculated 14,581

Incentives calculated under TUCIP 10,041

Net Payable under TUCIP 4,540

For the period up to 30 June 2014, 32 applications were rejected, and there were 39 applications still under assessment. 190 applications received had been approved for 742 units. The approved applications resulted in $7.801m of infrastructure charges being foregone for the period from 2 January 2013 to 30 June 2014.

2.00%

1.00%

0.00%

-1.00%

-2.00% 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23

-1.53%

0.30%

0.80%

0.50%

2.30% 1.90%

2.20%2.20%

2.40%

2.20%

6.2 Financial Report For the year ended 30 June 2014

Contents Statement of Comprehensive Income . . . . . . . . . . . . . .94 Statement of Financial Position . . . . . . . . . . . . . . . . . . . . . .95 Statement of Changes in Equity. . . . . . . . . . . . . . . . . . . . . .96 Statement of Cash Flows . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .97 Notes to the financial statements . . . . . . . . . . . . . . . . . . .98 1 Significant accounting policies . . . . . . . . . . . . . . . . 98 2 Analysis of results by function . . . . . . . . . . . . . . . . 106 3 Revenue analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 108 4 Grants, subsidies, contributions and donations. . 108 5 Capital income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 109 6 Gain (loss) on the disposal of capital assets. . . . 109 7 Employee benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . 110 8 Materials and services . . . . . . . . . . . . . . . . . . . . . . . . 110 9 Finance costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111 10 Depreciation and amortisation . . . . . . . . . . . . . . . 111 11 Capital expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111 12 Loss on write-off of capital assets . . . . . . . . . . . . . 111 13 Cash assets and cash equivalents . . . . . . . . . . . . . 112 14 Trade and other receivables . . . . . . . . . . . . . . . . . . 112 15 Inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 113 16 Non-current assets classified as held for sale . . 113 17 Equity investments . . . . . . . . . . . . . . . . . . . . . . . . . . . 113 18 Property, plant and equipment . . . . . . . . . . . . . . . 114 19 Fair value measurements . . . . . . . . . . . . . . . . . . . . . 116 20 Intangible assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126 21 Trade and other payables . . . . . . . . . . . . . . . . . . . . . 126 22 Provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 126 23 Borrowings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127 24 Other liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128 25 Asset revaluation surplus . . . . . . . . . . . . . . . . . . . . . 128 26 Retained surplus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128 27 Commitments for expenditure. . . . . . . . . . . . . . . . 129 28 Events after balance date . . . . . . . . . . . . . . . . . . . . . 129 29 Contingent assets and liabilities . . . . . . . . . . . . . . 130 30 Superannuation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 130 31 Trust funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 132 32 Reconciliation of net result for the year to net

cash inflow (outflow) from operating activities. . 132 33 Controlled Entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . 133 34 Financial Instruments . . . . . . . . . . . . . . . . . . . . . . . . . 134 35 National competition policy comprising:. . . . . . 137

Type 1 and type 2 activities. . . . . . . . . . . . . . 137 Financial performance of activities subject to competition reforms . . . . . . . . . 137 CSO’s paid during the reporting year . . . . 138

Management Certificate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 139 Independent Audit Report. . . . . . . . . . . . . . . . . . . . . . . . . . . 140 Sustainability Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . 142



2013

S TAT E M E n T O F CO M P R E h E n S I V E I n CO M E For the year ended 30 June 2014

Income

Revenue

Recurrent revenue

Rates and levies

Fees and charges

Interest received

Sales of contract and recoverable works

Other recurrent income

Grants, subsidies, contributions and donations

Total operating revenue

Capital revenue

Grants, subsidies, contributions and donations

Total revenue

Capital income

Total income

Expenses

Recurrent expenses

Employee benefits

Materials and services

Finance costs

Depreciation and amortisation

Total operating expenses

Capital expenses

Other capital expenses

Total expenses

Net result

Other comprehensive income

Increase in asset revaluation surplus

Total other comprehensive income

Total comprehensive income for the year

Note

3 (a)

3 (b)

3 (c)

3 (d)

3 (e)

4 (i)

2014 $’000

201,985

37,202

6,437

8,330

1,724

13,226

$’000

190,940

32,928

8,270

9,263

18,211

268,904 260,099

4 (ii) 86,046 104,104

86,046 104,104

354,950 364,203

5 2,143

2 357,093 364,622

7 (102,554)

8 (87,784)

9 (9,184)

10 (73,491)

(99,292)

(80,396)

(9,358)

(71,233)

(273,013) (260,279)

11 (20,974) (2,075)

(293,987) (262,354)

63,106 102,268

54,967 59,810

54,967 59,810

118,073 162,078

The above statement should be read in conjunction with the accompanying notes and Summary of Significant Accounting Policies.

487

419


S TAT E M E n T O F F I n A n C I A L P O S I T I O n For the year ended 30 June 2014

Current Assets

Cash assets and cash equivalents

Trade and other receivables

Inventories

Non-current assets classified as held for sale

Non-current Assets

Equity investments

Property, plant and equipment

Intangible assets

TOTAL ASSETS

Current Liabilities

Trade and other payables

Provisions

Borrowings

Other

Non-current Liabilities


Provisions

Borrowings

TOTAL LIABILITIES

NET COMMUNITY ASSETS

Community Equity

Asset revaluation surplus

Retained surplus

TOTAL COMMUNITY EQUITY

Note

13

14

15

16

17

18 (a)

20

21

22

23

24

21

22

23

25

26

2014 2013

$’000 $’000

144,661 163,985

33,252 29,159

6,048 6,691

183,961 199,835

136

184,097 199,979

20

3,986,050 3,839,825

4,742 4,912

3,990,812 3,844,757

4,174,909 4,044,736

26,439 27,845

13,717 13,042

9,253 9,320

2,817 2,662

52,226 52,869

1,364 1,458

112,109 99,891

146,639 146,020

260,112 247,369

312,338 300,239

3,862,571 3,744,498

1,540,941 1,485,974

2,321,630 2,258,524

3,862,571 3,744,498


144

20


S TAT E M E n T O F C h A n G E S I n E q u I T y For the year ended 30 June 2014

Balance as at 1 July 2013

Net result

Other comprehensive income for the year

Revaluations:

Property, plant & equipment

Total comprehensive income for year

Balance as at 30 June 2014

Note Total Retained surplus

Note 26

Asset revaluation

surplus

Note 25

2014

$’000

3,744,498

2013

$’000

3,582,420

2014

$’000

2,258,524

2013

$’000

2,156,256

2014

$’000

1,485,974

2013

$’000

1,426,164

63,106 102,268 63,106 102,268

18 54,967 59,810 54,967 59,810

118,073 162,078 63,106 102,268 54,967 59,810

3,862,571 3,744,498 2,321,630 2,258,524 1,540,941 1,485,974



S TAT E M E n T O F C A S h F LO W S For the year ended 30 June 2014

2014 2013

Note $’000 $’000

Cash flows from operating activities :

Receipts

Receipts from customers 281,770 286,000

Interest received 6,010 9,995

Payments

Payments to suppliers (213,578) (206,014)

Interest expense (8,760) (9,079)

Net cash inflow (outflow) from operating activities 32 65,442 80,902

Cash flows from investing activities:

Commonwealth government grants 29,625 3,357

State Government subsidies & grants 18,044 87,521

Capital contributions 12,751 6,241

Payments for property, plant and equipment (160,689) (190,978)

Payments for intangible assets (575) (2,341)

Proceeds from sale of property plant and equipment 6 15,526 4,384

Net cash inflow (outflow) from investing activities (85,318) (91,816)

Cash flows from financing activities:

Proceeds from borrowings 23 9,800 12,922

Repayment of borrowings 23 (9,248) (9,315)

Net cash inflow (outflow) from financing activities 552 3,607

Net increase (decrease) in cash and cash equivalents held (19,324) (7,307)

Cash and cash equivalents at beginning of the financial year 163,985 171,292

Cash and cash equivalents at end of the financial year 13 144,661 163,985



1

n O T E S TO T h E F I n A n C I A L S TAT E M E n T S For the year ended 30 June 2014

Significant accounting policies

1. 1 Basis of preparation These general purpose financial statements are for the period 1 July 2013 to 30 June 2014 and have been prepared in compliance with the requirements of the Local Government Act 2009 and the Local Government Regulation 2012. Consequently, these financial statements have been prepared in accordance with all Australian Accounting Standards, Australian Accounting Interpretations and other authoritative pronouncements issued by the Australian Accounting Standards Board.

These financial statements have been prepared under the historical cost convention except for the revaluation of certain non-current assets.

1. 2 Statement of compliance These general purpose financial statements comply with all accounting standards and interpretations issued by the Australian Accounting Standards Board (AASB) that are relevant to Council’s operations and effective for the current reporting period. Because the Council is a not-for-profit entity and the Australian Accounting Standards include requirements for not-for-profit entities which are inconsistent with International Financial Reporting Standards (IFRS), to the extent these inconsistencies are applied, these financial statements do not comply with IFRS. The main impacts are the offsetting of revaluation and impairment gains and losses within a class of assets, and the timing of the recognition of non-reciprocal grant revenue.

1. 3 Constitution The Toowoomba Regional Council is constituted under the Queensland Local Government Act 2009 and is domiciled in Australia.

1. 4 Date of authorisation The financial statements were authorised for issue on the date they were submitted to the Auditor-General for final signature. This is the date the management certificate was signed.

1. 5 Currency The Council uses the Australian dollar as its functional currency and its presentation currency.

1. 6 Adoption of new and revised Accounting Standards In the current year, Council adopted all of the new and revised Standards and Interpretations issued by the Australian Accounting Standards Board (AASB) that are relevant to its operations and effective for the current reporting period. The adoption of the new and revised Standards and Interpretations has not resulted in any material changes to Council’s accounting policies. However, the application of AASB13 Fair Value Measurement and AASB 2011-8 Amendments to Australian Accounting Standards arising from AASB 13 for the first time this year has resulted in greater disclosures.

At the date of authorisation of the financial statements, the Standards and Interpretations listed below were in issue but not yet effective.

Effective for annual report periods beginning on or after:

AASB 9 Financial Instruments (December 2009) 1 January 2017 AASB 10 Consolidated Financial Statements 1 January 2014 AASB 11 Joint Arrangements 1 January 2014 AASB 12 Disclosure of interests in other entities 1 January 2014 AASB 127 Separate Financial Statements (replaces the existing standard together with AASB 10) 1 January 2014 AASB 128 Investments in Associates and Joint Ventures (replaces the existing standard) 1 January 2014 AASB 1055 Budgetary Reporting 1 July 2014 2009-11 Amendments to Australian Accounting Standards arising from AASB 9 (December 2009) 1 January 2015 AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) 1 January 2015 AASB 2011-7 Amendments to Australian Accounting Standards arising from the Consolidation and Joint 1 January 2014 Arrangements Standards AASB 2012-3 Amendments to Australian Accounting Standards – Offsetting Financial Assets and Financial Liabilities [AASB 132] 1 January 2014 AASB 2013-1 Amendments to AASB 1049 - Relocation of Budgetary Reporting Requirements 1 July 2014 AASB 2013-3 Amendments to AASB 136 - Recoverable Amount Disclosures for Non-Financial Assets 1 January 2014 AASB 2013-4 Amendments to Australian Accounting Standards - Novation of Derivatives and continuation 1 January 2014 of Hedge Accounting [AASB 139] AASB 2013-5 Amendments to Australian Accounting Standards - Investment Entities [AASB 1, AASB 3, 1 January 2014 AASB 7, AASB 10, AASB 12, AASB 107, AASB 112, AASB 124, AASB 127, AASB 132, AASB 134 & AASB 139] AASB 2013-6 Amendments to AASB 136 arising from Reduced Disclosure Requirements 1 January 2014 AASB 2013-8 Amendments to Australian Accounting Standards - Australian Implementation Guidance for 1 January 2014 Not-for-profit Entities - Control and Structured Entities [AASB 10, AASB 12 & AASB 1049] AASB 2013-9 Amendments to Australian Accounting Standards - Conceptual Framework, Materiality and Financial Instruments [Operative Dates: Part A Conceptual Framework - 20 December 2013; Part B Materiality - 1 January 2014; Part C Financial Instruments - 1 January 2015] Interpretation 21 Levies 1 January 2014



AASB 9 Financial Instruments (effective from 1 January 2015)

AASB 9, which replaces AASB 139 Financial Instruments: Recognition and Measurement, is effective for reporting periods beginning on or after 1 January 2015 and must be applied retrospectively. The main impact of AASB 9 is to change the requirements for the classification, measurement and disclosures associated with financial assets. Under the new requirements the four current categories of financial assets stipulated in AASB 139 will be replaced with two measurement categories: fair value and amortised cost and financial assets will only be able to be measured at amortised cost where very specific conditions are met.

As a result, Council will be required to measure its financial assets at fair value.

Consolidation Standards (effective from 1 January 2014)

The following accounting standards apply to Toowoomba Regional Council as from reporting periods beginning on or after 1 January 2014:

AASB 10 Consolidated Financial Statements AASB 11 Joint Arrangements AASB 12 Disclosure of Interests in Other Entities AASB 127 Separate Financial Statements AASB 128 Investments in Associates and Joint Ventures AASB 2011-7 Amendments to Australian Accounting Standards arising from the Consolidation and Joint Arrangements Standards AASB 2013-8 Amendments to Australian Accounting Standards - Australian Implementation Guidance for Not-for-profit Entities - Control and Structured Entities [AASB 10, AASB 12 & AASB 1049]

These standards aim to improve the accounting requirements for consolidated financial statements, joint arrangements and off balance sheet vehicles.

AASB10 redefines and clarifies the concept of control of another entity, and is the basis for determining which entities should be consolidated into another entity’s financial statements. Subject to any amendments applicable to non-for-profit entities to be made to AASB 10, Toowoomba Regional Council will reassess the nature of its relationships with other entities, including entities that aren’t currently consolidated.

AASB 11 deals with the concept of joint control and sets out new principles for determining the type of joint arrangement that exists, which in turn dictates the accounting treatment. The new categories of joint arrangements under AASB 11 are more aligned to the actual rights and obligations of the parties to the arrangement. Subject to amendments applicable to not-for-profit entities to be made to AASB 11, Toowoomba Regional Council will need to assess the nature of any arrangements with other entities to determine whether a joint arrangement exists in terms of AASB 11.

AASB 12 contains the disclosure requirements for interests in other entities including unconsolidated structured entities. While Toowoomba Regional Council is yet to complete a review of disclosure, no significant changes are anticipated, based on those presently made.

1. 7 Critical accounting judgements and key sources of estimation uncertainty In the application of Council’s accounting policies, management is required to make judgements, estimates and assumptions about carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and ongoing assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised and in future periods as relevant.

Judgements, estimates and assumptions that have a potential significant effect are outlined in the following financial statement notes:

Valuation and depreciation of property, plant and equipment - note 1.16 and note 18 & 19 Impairment of property, plant and equipment - note 1.19 and note 18 & 19 Provisions - note 1.24 and note 22 Valuation of finance leases - note 1.20 Contingent liabilities - note 29

1. 8 Revenue Rates, levies, grants and other revenue are recognised as revenue on receipt of funds or earlier upon unconditional entitlement to the funds.

1. 8 (a) Rates and levies Where rate monies are received prior to the commencement of the rating/levying period, the amount is recognised as revenue in the period in which they are received, otherwise rates are recognised at the commencement of rating period.

1. 8 (b) Grants and subsidies Grants, subsidies and contributions that are non-reciprocal in nature are recognised as revenue in the year in which Council obtains control over them. Internal restrictions that have been placed on Council’s cash and cash equivalents are disclosed in Note 13.



Where grants are received that are reciprocal in nature, revenue is recognised as the various performance obligations under the funding agreements are fulfilled. Council does not currently have any reciprocal grants.

During the financial year ended 30 June 2014 the Federal Government changed the payment arrangements for their Financial Assistance Grants. Grants will no longer be paid in advance, in comparison to previously paying two quarters in advance. Consequently Council has had a shortfall in recurrent grant income compared to prior years of approximately $8 million. The Financial Assistance Grants income is expected to return to normal operating levels for the financial year ended 30 June 2015.

1. 8 (c) Non-cash contributions Non-cash contributions with a value in excess of the recognition thresholds, are recognised as revenue and as non-current assets. Non-cash contributions below the thresholds are recorded as revenue and expenses.

Physical assets contributed to Council by developers in the form of road works, land, stormwater, water and wastewater infrastructure and park equipment are recognised as revenue when the development becomes “on maintenance” (i.e. the Council obtains control of the assets and becomes liable for any ongoing maintenance) and there is sufficient data in the form of drawings and plans to determine the approximate specifications and values of such assets. All non-cash contributions are recognised at the fair value of the contribution received on the date of acquisition.

1. 8 (d) Cash contributions Developers also pay infrastructure charges for trunk infrastructure, such as pumping stations, treatment works, mains, sewers and water pollution control works. These infrastructure charges are not within the scope of AASB Interpretation 18 because there is no performance obligation associated with them. Consequently, the infrastructure charges are recognised as income when received.

1. 8 (e) Rental income Rental revenue from investment and other property is recognised as income on a periodic straight line basis over the lease term.

1. 8 (f ) Interest and dividends Interest received from term deposits is accrued over the term of the investment. Dividends are recognised once they are formally declared by the directors of the controlled entity.

1. 8 (g) Sales revenue Sale of goods is recognised when the significant risks and rewards of ownership are transferred to the buyer, generally when the customer has taken undisputed delivery of the goods.

The Council generates revenues from a number of services including contracts for road and earthworks. Revenue from contracts and recoverable works generally comprises a recoupment of material costs together with an hourly charge for use of equipment and employees. Contract revenue and associated costs are recognised by reference to the stage of completion of the contract activity at the reporting date. Revenue is measured at the fair value of consideration received or receivable in relation to that activity. Where consideration is received for the service in advance it is included in other liabilities and is recognised as revenue in the period when the service is performed.

1. 8 (h) Fees and Charges Fees and charges are recognised upon unconditional entitlement to the funds. Generally this is upon lodgement of the relevant applications or documents, issuing of the infringement notice or when the service is provided.

1. 9 Financial assets and liabilities Council recognises a financial asset or a financial liability in its Statement of Financial Position when, and only when, Council becomes a party to the contractual provisions of the instrument.

Toowoomba Regional Council has categorised and measured the financial assets and financial liabilities held at balance date as follows:

Financial assets Cash and cash equivalents (note 1.10) Receivables - measured at amortised cost less any impairment (note 1.11) Investments (note 1.15)

Financial liabilities Payables - measured at amortised cost (note 1.21) Borrowings - measured at amortised cost (note 1.23)

Financial assets and financial liabilities are presented separately from each other and offsetting has not been applied.

All other disclosures relating to the measurement and financial risk management of financial instruments are included in note 34.

1. 10 Cash and cash equivalents

Cash and cash equivalents includes cash on hand, all cash and cheques receipted but not banked at the year end, deposits held at call with financial institutions, other short-term highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value, and bank overdrafts.



1. 11 Receivables Trade receivables are recognised at the amounts due at the time of sale or service delivery (i.e. the agreed purchase price / contract price). Settlement of these amounts are required within 30 days from invoice date.

The collectability of receivables is assessed periodically and if there is objective evidence that Council will not be able to collect all amounts due, the carrying amount is reduced for impairment. The loss is recognised in finance costs. The amount of the impairment is the difference between the asset’s carrying amount and the present value of the estimated cash flows discounted at the effective interest rate.

All known bad debts were written-off at 30 June 2014. Subsequent recoveries of amounts previously written off in the same period are recognised as finance costs in the Statement of Comprehensive Income. If an amount is recovered in a subsequent period it is recognised as revenue.

Because Council is empowered under the provisions of the Local Government Act 2009 to sell an owner’s property to recover outstanding rate debts, Council does not impair any rate receivables.

1.12 Inventories Stores and raw materials held for resale are valued at the lower of cost and net realisable value and include, where applicable, direct material, direct labour and an appropriate portion of variable and fixed overheads. Costs are assigned on the basis of weighted average cost.

Inventories held for distribution (internal consumption) are: • goods to be supplied at no, or nominal, charge; and • goods to be used for the provision of services at no, or nominal, charge.

Inventory for distribution is valued at cost, adjusted when applicable for any loss of service potential.

1.13 Other financial assets Other financial assets are recognised at cost.

At present Council does not have any other financial assets.

1.14 Non current assets held for sale Items of property, plant and equipment are reclassified as non-current assets as held for sale when the carrying amount of these assets will be recovered principally through a sales transaction rather than continuing use. Non-current assets classified as held for sale are available for immediate sale in their present condition and management believe the sale is highly probable. Non-current assets held for sale are measured at the lower of their carrying amount and fair value less cost to sell and are not depreciated. On the eventual sale of these assets a gain or loss is recognised.

1.15 Investments Term deposits in excess of three months are reported as investments, with deposits of less than three months being reported as cash equivalents.

The Council’s investment in South Burnett Community Enterprises Limited is accounted for at fair value, included in Note 17. The shares were previously measured at cost as they were not traded on an active market and their fair value could not be ascertained reliably.

Details of the Council’s controlled entities, Empire Theatres Pty Ltd, Jondaryan Woolshed Pty Ltd and Toowoomba and Surat Basin Enterprises are included in Note 33.

1.16 Property, plant and equipment Each class of property, plant and equipment is stated at cost or fair value less, where applicable, any accumulated depreciation and accumulated impairment loss. Items of plant and equipment with a total value of less than $5,000, and infrastructure assets and buildings with a total value of less than $10,000 are treated as an expense in the year of acquisition. All other items of property, plant and equipment are capitalised. The classes of property plant and equipment recognised by the Council are reported in Note 18 (a).

(a) Acquisition of assets Acquisitions of assets are initially recorded at cost. Cost is determined as the fair value of the assets given as consideration plus costs incidental to the acquisition, including freight in, architect fees and engineering design fees and all other establishment costs.

Property, plant and equipment received in the form of contributions, are recognised as assets and revenues at fair value by Council valuation where that value exceeds the recognition thresholds for the respective asset class. Fair value is the price that would be received to sell the assets in an orderly transaction between market participants at the measurement date.

(b) Capital and operating expenditure

Wage and materials expenditure incurred for the acquisition or construction of assets are treated as capital expenditure. Routine operating maintenance, repair costs and minor renewals to maintain the operational capacity of the non-current asset is expensed as incurred, while expenditure that relates to replacement of a major component of an asset to maintain its service potential is capitalised.



(c) Valuation Land and improvements, buildings, major plant and all infrastructure assets are measured on the revaluation basis, at fair value, in accordance with AASB 116 Property, Plant and Equipment and AASB 13 Fair Value Measurement. Other plant and equipment and work in progress are measured at cost.

Non-current physical assets measured at fair value are revalued, where required, so that the carrying amount of each class of asset does not materially differ from its fair value at the reporting date. This is achieved by engaging independent, professionally qualified valuers to determine the fair value for each class of property, plant and equipment assets at least every three years. This process involves the valuer physically sighting a representative sample of Council assets across all asset classes and making their own assessments of the condition of the assets at the date of inspection.

In the intervening years, Council uses internal engineers and asset managers to assess the condition and cost assumptions associated with all infrastructure assets, the results of which are considered in combination with an appropriate cost index for the region. Together these are used to form the basis of a management valuation for infrastructure asset classes in each of the intervening years. With respect to the valuation of the land and site improvements, buildings and major plant asset classes in the intervening years, management engages independent, professionally qualified valuers to perform a “desktop” valuation. A desktop valuation involves management providing updated information to the valuer regarding additions, disposals and changes in assumptions such as useful life, residual value and condition rating. The valuer then determines suitable indices which are applied to each of these asset classes.

An analysis performed by management has indicated that, on average, the variance between an indexed asset value and the valuation by an independent valuer when performed is not significant and the indices used by Council are sound. Further details in relation to valuers, the methods of valuation and the key assumptions used are disclosed in Note 19.

Any revaluation increment arising on the revaluation of an asset is credited to the appropriate class of the asset revaluation surplus, except to the extent it reverses a revaluation decrement for the class previously recognised as an expense. A decrease in the carrying amount on revaluation is charged as an expense to the extent it exceeds the balance, if any, in the revaluation surplus of that asset class.

On revaluation, accumulated depreciation is restated proportionately with the change in the carrying amount of the asset and any change in the estimate of remaining useful life.

Separately identified components of assets are measured on the same basis as the assets to which they relate.

(d) Capital work in progress The cost of property, plant and equipment being constructed by the Council includes the cost of purchased services, materials, direct labour and an appropriate proportion of labour overheads.

(e) Depreciation Land is not depreciated as it has an unlimited useful life. Depreciation on other property, plant and equipment assets is calculated on a straight-line basis so as to write-off the net cost or revalued amount of each depreciable asset, less its estimated residual value, progressively over its estimated useful life to the Council. Management believe that the straight-line basis appropriately reflects the pattern of consumption of all Council assets.

Assets are depreciated from the date of acquisition or, in respect of internally constructed assets, from the time an asset is completed and commissioned ready for use.

Where assets have separately identifiable components that are subject to regular replacement, these components are assigned useful lives distinct from the asset to which they relate. Any expenditure that increases the originally assessed capacity or service potential of an asset is capitalised and the new depreciable amount is depreciated over the remaining useful life of the asset to the Council.

Major spares purchased specifically for particular assets that are above the asset recognition threshold are capitalised and depreciated on the same basis as the asset to which they relate.

The depreciable amount of improvements to or on leasehold land is allocated progressively over the estimated useful lives of the improvements to the Council or the unexpired period of the lease, whichever is the shorter.

Depreciation methods, estimated useful lives and residual values of property, plant and equipment assets are reviewed at the end of each reporting period and adjusted where necessary to reflect any changes in the pattern of consumption, physical wear and tear, technical or commercial obsolescence, or management intentions. The condition assessments performed as part of the annual valuation process for assets measured at depreciated current replacement cost are used to estimate the useful lives of these assets at each reporting date. Details of the range of estimated useful lives for each class of asset are shown in note 18 (a).

(f ) Land under roads Land under roads acquired before 30 June 2008 is recognised as a non-current asset where the Council holds title or a financial lease over the asset.

Land under the road network within the Council area that has been dedicated and opened for public use under the Land Act 1994 or the Land Title Act 1994 is not controlled by Council but is controlled by the state pursuant to the relevant legislation. Therefore this land is not recognised in these financial statements.



1. 17 Intangible Assets Intangible assets with a cost or other value exceeding $5,000 are recognised as intangible assets in the financial statements, items with a lesser value being expensed.

Expenditure on research activities relating to internally-generated intangible assets is recognised as an expense in the period in which it is incurred.

Costs associated with the development of computer software are capitalised and are amortised on a straight-line basis over the period of expected benefit to Council.

Amortisation methods, estimated useful lives and residual values are reviewed at the end of each reporting period and adjusted where appropriate. Details of the estimated useful lives assigned to each class of intangible assets are shown in note 20.

1. 18 Biological assets The Council operates a nursery to produce bedding plants and trees for its own use. In view of the immaterial nature of this operation, the accounting procedures related to biological assets have not been applied. The costs incurred in this operation are included in Council’s general operations as they are incurred.

1.19 Impairment of non current assets Each non-current physical and intangible asset and group of assets is assessed for indicators of impairment annually. If an indicator of possible impairment exists, the Council determines the asset’s recoverable amount. Any amount by which the asset’s carrying amount exceeds the recoverable amount is recorded as an impairment loss. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.

An impairment loss is recognised immediately in the Statement of Comprehensive Income, unless the asset is carried at a revalued amount. When the asset is measured at a revalued amount, the impairment loss is offset against the asset revaluation surplus of the relevant class to the extent available.

Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised as income unless the asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation surplus increase.

1.20 Leases Leases of plant and equipment under which the Council as lessee/lessor assumes/transfers substantially all the risks and benefits incidental to the ownership of the asset, but not the legal ownership, are classified as finance leases. Other leases, where substantially all the risks and benefits remain with the lessor, are classified as operating leases.

The Council has no finance leases.

Operating leases Payments made under operating leases are expensed in equal instalments over the accounting periods covered by the lease term, except where an alternative basis is more representative of the pattern of benefits to be derived from the leased property.

1.21 Payables Trade creditors are recognised upon receipt of the goods or services ordered and are measured at the agreed purchase/contract price net of applicable discounts other than contingent discounts. Amounts owing are unsecured and are generally settled on 30 day terms.

1.22 Liabilities - employee benefits Liabilities are recognised for employee benefits such as wages and salaries, annual leave and long service leave in respect of services provided by the employees up to the reporting date. Liabilities for employee benefits are assessed at each reporting date. Where it is expected that the leave will be paid in the next twelve months the liability is treated as a current liability. Otherwise the liability is treated as non-current.

(a) Salaries and wages A liability for salaries and wages is recognised and measured as the amount unpaid at the reporting date at current pay rates in respect of employees’ services up to that date. This liability represents an accrued expense and is included in Note 21 as a payable.

(b) Annual leave A liability for annual leave is recognised. Amounts expected to be settled within 12 months (the current portion) are calculated on current wage and salary levels and includes related employee on-costs. Amounts not expected to be settled within 12 months (the non-current portion) are calculated on projected future wage and salary levels and related employee on-costs, and are discounted to present values. This liability represents an accrued expense and is reported in Note 21 as a payable.

(c) Superannuation The superannuation expense for the reporting period is the amount of the contribution Council makes to the superannuation plan which provides benefits to its employees.

Details of those arrangements are set out in Note 30.



(d) Long service leave A liability for long service leave is measured as the present value of the estimated future cash outflows to be made in respect of services provided by employees up to the reporting date. The value of the liability is calculated using current pay rates and projected future increases in those rates and includes related employee on-costs. The estimates are adjusted for the probability of the employee remaining in the Council’s employment or other associated employment which would result in the Council being required to meet the liability. Adjustments are then made to allow for the proportion of the benefit earned to date, and the result is discounted to present value. The interest rates attaching to Commonwealth Government guaranteed securities at the reporting date are used to discount the estimated future cash outflows to their present value. This liability is reported in Note 22 as a provision.

1.23 Borrowings Borrowings are initially recognised at fair value plus any directly attributable transaction costs. Subsequent to initial recognition these liabilities are measured at amortised cost.

In accordance with the Local Government Regulation 2012 Council adopts an annual debt policy that sets out Council’s planned borrowings for the next nine years. Council’s current policy is to only borrow for capital projects and for a term no longer than the expected life of the asset. Council also aims to comply with the Queensland Treasury Corporation’s borrowing guidelines and ensure that sustainability indicators remain within acceptable levels at all times.

All borrowing costs are expensed in the period in which they are incurred. No borrowing costs are capitalised on qualifying assets.

1.24 Restoration provision A provision is made for the cost of restoration in respect of refuse dumps and quarries where it is probable the Council will be liable, or required, to incur such a cost on the cessation of use of these facilities. The provision is measured at the expected cost of the work required, discounted to current day values using the interest rates attaching to Commonwealth Government guaranteed securities with a maturity date corresponding to the anticipated date of the restoration.

Within each restoration provision there may be many site locations some of which can be on Council controlled land and some which are not. The following accounting treatments apply depending on the site location:

Restoration on land not controlled by Council

Where the restoration site is on State reserves or private land which the Council does not control, the cost of the provisions for restoration of these sites has to be treated as an expense in the year the provision is first recognised. Changes in the provision due to either time or expected future cost are treated as an expense or income in the reporting in which they arise.

Restoration on land controlled by Council

Restoration sites that are situated on Council controlled land and are classified as site improvement assets. The provision for restoration is, therefore, included as a site improvement asset. Changes in the provision not arising from the passing of time are added to or deducted from the asset revaluation surplus. If there is no available revaluation surplus, increases in the provision are treated as an expense and recovered out of future decreases (if any).

During the 2013 financial year, an increase in the provision for refuse sites and quarry and gravel pit sites of $87,562,382 was recognised largely due to more detailed engineering based cost inputs, inclusion of all identified refuse sites and quarry and gravel pit sites requiring rehabilitation and the inclusion of ongoing monitoring and maintenance costs post closure.

The Council has the following restoration provisions:

(a) Refuse sites The provision represents the present value of the anticipated future costs associated with the closure of the refuse sites, decontamination and monitoring of historical residues and leaching on these sites. The calculation of this provision requires assumptions such as application of environmental legislation, site closure dates, available technologies and engineering cost estimates. These uncertainties may result in future actual expenditure differing from amounts currently provided. Because of the long-term nature of the liability, the most significant uncertainty in estimating the provision is the costs that will be incurred.

The provision recognised for refuse sites is reviewed at least annually and updated based on the facts and circumstances available at the time.

(b) Quarry sites The provision represents the present value of the anticipated future costs associated with the closure of the quarry sites, reclamation and rehabilitation of these sites. The calculation of this provision requires assumptions such as application of environmental legislation, site closure dates, available technologies and engineering cost estimates. These uncertainties may result in future actual expenditure differing from amounts currently provided. Because of the long-term nature of the liability, the most significant uncertainty in estimating the provision is the costs that will be incurred.

The provision recognised for quarry sites rehabilitation is reviewed at least annually and updated based on the facts and circumstances available at the time.



1.25 Asset revaluation surplus The asset revaluation surplus comprises adjustments relating to changes in value of property, plant and equipment that do not result from the use of those assets. Net incremental changes in the carrying value of classes of non-current assets since their initial recognition are accumulated in the asset revaluation surplus.

Increases and decreases on revaluation are offset within a class of assets.

Where a class of assets is decreased on revaluation, that decrease is offset first against the amount remaining in the asset revaluation surplus in respect of that class. Any excess is treated as an expense.

When an asset is disposed of, the amount reported in surplus in respect of that asset is retained in the asset revaluation surplus and not transferred to retained surplus.

1.26 Retained surplus This represents the amount of Council’s net funds not set aside in reserves to meet specific future needs.

1.27 Reserves held for funding future capital expenditure Council’s cash and cash equivalents are subject to a number of internal restrictions that limit the amount that is available for discretionary or future use. In prior years Council accounted for these restrictions using a system of reserves.

For the 2012/13 financial year and future years, Council accounts for these restrictions using an internal management accounting system. Internal restrictions that have been placed on Council’s cash and cash equivalents are now disclosed in Note 13.

1.28 National competition policy The Council has reviewed its activities and to identify its business activities. Details of these activities can be found in Note 35.

1.29 Rounding and comparatives The financial statements have been rounded to the nearest $1,000.

Comparative information has been restated where necessary to be consistent with disclosures in the current reporting period.

1.30 Trust funds held for outside parties Funds held in the trust account on behalf of outside parties include those funds from the sale of land for arrears in rates, deposits for the contracted sale of land, security deposits lodged to guarantee performance and unclaimed monies (e.g. wages) paid into the trust account by the Council. The Council performs only a custodian role in respect of these monies and because the monies cannot be used for Council purposes, they are not considered revenue nor brought to account in the financial statements.

The monies disclosed in the notes to the financial statements are for information purposes only - for details see Note 31.

1.31 Taxation Income of local authorities and public authorities is exempt from Commonwealth taxation except for Fringe Benefits Tax and Goods and Services Tax (‘GST’). The net amount of GST recoverable from the ATO or payable to the ATO is shown as an asset or liability respectively.

The Council pays payroll tax to the Queensland Government on certain activities.

1.32 Carbon Pricing In 2011 the Australian Government introduced a Clean Energy Legislation package. One aspect of this package, which impacts Council indirectly is the introduction of a pricing mechanism for greenhouse gas emissions in the Australian economy.

The pricing mechanism commenced on 1 July 2012 and set a fixed price path for the first three years ($23 per tonne of CO2-equivalents emissions adjusted in real terms by 2.5% per annum).

This legislation was repealed by the Australian Government on 17 July 2014. Entities are still liable to pay carbon tax for emissions prior to 30 June 2014.

Accordingly Council has recognised a liability under the carbon pricing scheme for landfill emissions during the 2013/14 financial year of $112,346.



2 (a) Components of council functions The activities relating to the Council’s components reported on in Note 2 (b) are as follows :

Corporate Governance Provide a well governed Council respecting community values.

Finance and Business Strategy Provide quality, dependable and innovative information, knowledge and management systems focusing on sound financial management and procurement practices.

Community Services Provide a safe, healthy and equitable community, enjoying a quality lifestyle.

Planning and Development Ensuring that planning and development for regional growth and change is based on sustainability principles cultural heritage and community engagement.

Transport and Other Infrastructure Provide the Toowoomba region with a well planned, safe and functional transportation system as a component of coordinated and integrated infrastructure networks and assets.

Waste Management Provide efficient and compliant waste management infrastructure and services.

Water Services Provide safe and efficient systems for the supply of water by managing business operations in an efficient manner, developing programs for the supply of water infrastructure, maintaining awareness of water use and maintaining service standards.

Wastewater Services Provide safe and efficient systems for the disposal of wastewater by managing business operations in an efficient manner, developing programs for the supply of wastewater infrastructure, providing for appropriate end-uses of wastewater and maintaining service standards.


2


Year

end

ed 3

0 Ju

ne 2

014

Func

tions

G

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pro

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$’00

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2014

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2014

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0

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0

2014

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0

2014

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0

2014

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0

2014

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0

2014

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0

2014

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Corp

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e go

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-

193

--

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(7,4

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56,

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68,4

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Analysis of results by function

(b) Income and expenses defined between recurring and capital are attributed to the following functions:


2013


2014

Note $ $

3 Revenue analysis

(a) Rates and levies

General rates 113,988 108,218

Separate rates 5,073 4,693

Water 36,366 36,308

Water consumption, rental and sundries 24,678 21,407

Sewerage 26,334 24,864

Sewerage trade waste 1,603 1,401

Garbage charges 14,031 13,005

Rates and utility charge revenue 222,073 209,896

Less: Discounts (18,726) (17,611)

Less: Pensioner remissions (1,362) (1,345)

Net rates and utility charges 201,985 190,940

(b) Statutory fees and charges

User fees and charges 37,202 32,928

37,202 32,928

(c) Interest received

Investments 6,110 7,859

Over due rates and utility charges 327 411

6,437 8,270

(d) Sales of contract and recoverable works

Revenue 8,330 9,263

8,330 9,263

The amount recognised as revenue from contract works during the period is the amount receivable in respect of invoices issued during the period.

There are no contracts in progress at the period end.

The contract work carried out is not subject to retentions.

(e) Other recurrent income

Other income 1,724 487

1,724 487

4 Grants, subsidies, contributions and donations 1.8(b)

(i) Recurrent - grants, subsidies, contributions and donations are analysed as follows:

General purpose grants 9,182 16,352

Commonwealth government grants 2,418 -

State Government subsidies & grants 1,225 1,457

Donations 307 400

Contributions 94 2

Total recurrent revenue 13,226 18,211


2013


(ii) Capital - grants, subsidies, contributions and donations are analysed as follows:

(a) Monetary revenue designated for capital funding purposes:

Commonwealth government grants

State Government subsidies & grants

Contributions

(b) Non-monetary revenue received is analysed as follows:

Donations from third parties at fair value

Total capital revenue

5 Capital income

Gain on the sale of capital assets

6 Gain (loss) on the disposal of capital assets

(a) Non-current assets classified as held for sale

Less: Carrying value of asset sold

(b) Proceeds from the sale of plant and equipment

Less: Book value of plant and equipment sold

(c) Proceeds from the sale of land and buildings

Less: Book value of land and buildings sold

(d) Proceeds from sale of other non current assets

Less: Book value of other non current assets sold

Total gain (loss) on the disposal of capital assets

Note

1.8(c)

6

5

2014

$

29,625

18,044

12,751

$

3,357

87,521

6,241

60,420 97,119

25,626 6,985

25,626 6,985

86,046 104,104

2,143

2,143

122 1,283

(8) (1,059)

114

4,419 3,101

(3,866) (2,906)

553

10,566 -

(9,090) -

1,476 -

419

(419)

- -

2,143

419

419

224

195

419



7 Employee benefits

Total staff wages and salaries

Councillors’ remuneration

Annual, sick and long service leave entitlements

Superannuation

Other employee related expenses

Less : Capitalised employee expenses

Councillor remuneration represents salary and other allowances paid in respect of carrying out their duties.

Total Council employees at 30 June:

Elected members

Administration staff

Depot and outdoors staff

Total full time equivalent employees

8 Materials and services

Audit of annual financial statements by the Auditor-General of Queensland

Administration supplies & consumables

Advertising

Bulk roads and other bulk materials

Communications and IT

Conferences and seminars

Consultancy services

Contractor services

Donations paid

Electricity

Entertainment and hospitality

Equipment hire

Fuel and chemicals

Garbage collection services

Insurance

Minor equipment and other materials

Other utilities

Professional services

Rentals - Operating leases

Repairs and maintenance materials

Subscriptions and memberships

Other material and services

Note

30

2014 2013

$ $

91,747 86,369

1,082 1,068

10,681 9,460

12,569 11,511

116,079 108,408

1,803 2,605

117,882 111,013

(15,328) (11,721)

102,554 99,292

2014

11 11

818 776

681 657

1,510 1,444

279 297

1,705 1,553

1,047 1,321

3,052 4,388

3,548 3,390

1,964 2,000

7,962 6,844

8,470 6,583

3,382 2,984

9,307 8,561

7 16

3,971 2,812

7,546 6,804

9,265 9,666

1,402 1,403

2,975 3,509

4,526 32

2,440 2,567

600 569

8,342 8,021

1,293 1,534

4,701 5,541

87,784 80,396

2013



9 Finance costs

Finance costs charged by the Queensland Treasury Corporation

Bank charges

Refuse sites - change in PV over time

Quarry sites - change in PV over time

10 Depreciation and amortisation

Site improvements

Buildings

Plant and equipment

Road and bridge network

Water

Sewerage

Drainage

Other Infrastructure

Other assets

(b) Amortisation of other intangible assets

Computer software

Total depreciation and amortisation

11 Capital expenses

Loss on write-off of capital assets

Revaluation down of property, plant and equipment

Increase in rehabilitation provision, due to increase in the estimated future

cost on council controlled land, that exceeds the land revaluation reserve

Total capital expenses

12 Loss on write-off of capital assets are as follows:

Site improvements

Buildings

Plant and equipment


Water

Sewerage

Drainage

Other assets

2014

Note $

8,760

424

2013

$

8,655

424

277

2

9,184 9,358

1.16(e)

3,255

4,266

9,896

25,614

14,235

10,358

4,616

506

1,549

4,163

10,587

24,124

14,648

9,182

4,539

758

1,169

72,746 70,719

745

745

73,491 71,233

12 13,869

18 (a) 1,881

1.24 5,224

2,050

-

25

20,974 2,075

117 20

2,275 466

93 13

6,176 319

1,290 324

3,849 866

69 9

33

11 13,869 2,050

514

514



Note

13 Cash assets and cash equivalents 1.10

Cash at bank and on hand

Deposits at call

Term deposits

Councils cash and cash equivalents are subject to a number of internal and external restrictions that limit amounts available for discretionary or future use. These include:

Externally imposed expenditure restrictions at the reporting date relate to the following assets:

Unspent government grants and subsidies

Internally imposed expenditure restrictions at the reporting date relate to the following assets:

Funds set aside by council and held in reserves for future projects

Total unspent restricted cash held in reserves

Cash at bank is held in various normal business accounts at the Commonwealth Bank. Deposits at call are held at the Commonwealth Bank and Queensland Treasury Corporation. Term Deposits are held at National Australia Bank, Westpac Banking Corporation, St George Bank, ING Bank (Aust) Limited, Suncorp Bank, Bendigo Bank, Bank of Queensland and Heritage Bank.

Short term credit ratings of the above financial institutions range from A3 to A1+.

14 Trade and other receivables 1.11

Current

Rateable revenue and utility charges

Fees and charges

Accrued interest

GST recoverable

Other debtors

Less: Impairment provision

Prepayments

Interest is charged on outstanding rates at a rate of 10% per annum. No interest is charged on other debtors. There is no concentration of credit risk for rates and utility charges, fees and other debtors receivable.

Movement in accumulated impairment losses (trade and other receivables) is as follows:

Opening balance

Impairment adjustment in period

Closing balance

2014 2013

$ $

1,696 887

57,965 88,098

85,000 75,000

144,661 163,985

302 10,415

121,054 120,280

121,356 130,695

7,954 8,801

21,693 17,034

1,353 926

1,655 1,953

116 127

(207) (377)

32,564 28,464

688

33,252 29,159

377 336

(170) 41

207 377

695



2014 2013

Note $ $

15 Inventories 1.12

Current

Inventories for internal use:

Stores and materials 6,048 6,691

6,048 6,691

Valued at cost, adjusted when applicable for any loss of service potential.

16 Non-current assets classified as held for sale

Opening balance at valuation 144 1,173

Transfer from other non current asset category 30

Disposal - value of asset sold (8) (1,059)

136 144

Council has decided to sell this land as it is no longer required. This land is expected to be sold within 2 years.

The land is valued at the lower of cost and selling price less cost to sell.

17 Equity investments

Shares in South Burnett Community Enterprises Limited 20 20

(formerly known as Yarraman Financial Services) 20 20

Reconciliation of the carrying amount at the beginning and end of the current and previous period is set out below:

Shares in South Burnett Community Enterprises Limited

Carrying amount at beginning of period 20 20

Fair value at the period end 20 20

These shares are not actively traded.


Basis

of m

easu

rem

ent

Asse

t Va

lues

O

peni

ng g

ross

val

ue

Min

or c

orre

ctio

n to

ope

ning

bal

ance

Add

ition

s at c

ost

C

ontri

bute

d as

sets

at v

alua

tion

In

tern

al tr

ansfe

rs fr

om w

ork i

n pr

ogre

ssDi

spos

als

Writ

e-off

s

Rev

alua

tion

adju

stm

ent t

o th

e AR

S*

Rev

alua

tion

adju

stm

ent t

o ca

pita

l loss

Inte

rnal

tran

sfers

bet

wee

n as

set c

lass

es

R

ecog

nitio

n/ch

ange

s of f

utur

e

reha

bilit

atio

n co

sts

Clo

sing

gros

s val

ue

Accu

mul

ated

dep

reci

atio

n an

d im

pairm

ent

Ope

ning

bal

ance

M

inor

cor

rect

ion

to o

peni

ng b

alan

ce

D

epre

ciatio

n pr

ovid

ed in

per

iod

D

epre

ciatio

n on

disp

osal

s

Dep

recia

tion

on w

rite-

off s

R

eval

uatio

n ad

just

men

t to

the

ARS*

Rev

alua

tion

adju

stm

ent t

o ca

pita

l loss

In

tern

al tr

ansfe

rs to

oth

er a

sset

cla

sses

Clo

sing

accu

mul

ated

dep

recia

tion

and

im

pairm

ent b

alan

ce

Net v

alue

at 3

0 Ju

ne 2

014

Rang

e of

est

imat

ed u

sefu

l life

in ye

ars

Addi

tion

of re

new

al a

sset

sAd

ditio

n of

oth

er a

sset

sTo

tal a

dditi

ons i

n pe

riod

ARS

deno

tes -

Ass

et R

eval

uatio

n Su

rplu

s *

Land

Si

te

impr

ovem

ents

Build

ings

Pl

ant a

nd

equi

pmen

t Ro

ad a

nd

brid

ge

netw

ork

Wat

er

Sew

erag

e D

rain

age

Oth

er

Infra

struc

ture

O

ther

as

sets

W

orks

in

prog

ress

To

tal

Valu

atio

n Va

luat

ion

Valu

atio

n Co

st

Valu

atio

n Va

luat

ion

Valu

atio

n Va

luat

ion

Valu

atio

n Co

st

Cost

2014

$’00

0

176,

856

2014

$’00

0

162,

252

2014

$’00

0

307,

174

2014

$’00

0

95,6

45

2014

$’00

0

2,16

2,79

2

2014

$’00

0

863,

025

2014

$’00

0

794,

224

2014

$’00

0

349,

228

2014

$’00

0

18,6

79

2014

$’00

0

12,3

05

2014

$’00

0

168,

799

2014

$’00

0

5,11

0,97

9 -

--

--

--

--

--

--

--

--

--

--

-16

1,26

4 16

1,26

4 30

4 -

--

9,44

3 2,

328

5,63

0 7,

921

--

-25

,626

16

,839

3,

137

5,01

5 21

,672

11

2,32

0 8,

700

39,9

78

2,30

0 84

2 32

1 (2

11,6

99)

(575

) (3

,873

) -

(7,2

32)

(10,

826)

(472

) -

--

--

-(2

2,40

3)

-(9

1) (3

,625

) (4

15)

(8,8

82)

(6,7

02)

(7,1

81)

(95)

-

--

(26,

991)

360

25

7 7,

293

-52

,673

(2

3) (2

63)

--

722

-61

,019

-

--

--

--

-(4

,495

) -

-(4

,495

) -

14,3

88

(17,

114)

3,7

79

154

-1

-(1

,112

) (9

6)

--

-6,

814

--

--

--

--

-6,

814

190,

486

186,

757

291,

511

109,

855

2,32

8,02

8 86

7,32

8 83

2,38

9 35

9,35

4 13

,914

13

,252

11

8,36

4 5,

311,

238

-18

,567

43

,273

41

,106

51

5,03

8 31

0,88

7 23

4,30

1 10

3,20

3 4,

770

9 -

1,27

1,15

4 -

--

--

--

--

--

--

3,25

5 4,

266

9,89

6 25

,614

14

,235

10

,358

4,

616

506

--

72,7

46

--

(2,0

15)

(6,9

60)

(53)

-

--

--

-(9

,028

) -

26

(1,3

50)

(322

) (2

,706

) (5

,412

) (3

,332

) (2

6)

--

-(1

3,12

2)

-20

6 8,

888

-(3

,024

) (7

) (1

1)

--

--

6,05

2 -

--

--

--

-(2

,614

) -

-(2

,614

)

-3,

130

(3,2

97)

841

18

-

--

(692

) -

--

-25

,184

49

,765

44

,561

53

4,88

7 31

9,70

3 24

1,31

6 10

7,79

3 1,

970

9 -

1,32

5,18

8

190,

486

161,

573

241,

746

65,2

94

1,79

3,14

1 54

7,62

5 59

1,07

3 25

1,56

1 11

,944

13

,243

11

8,36

4 3,

986,

050

Not

depr

eciat

ed

10 -

80

15 -

150

2 - 1

5 10

un

limite

d 10

- 17

5 10

- 17

5 10

- 17

5 5

- 100

10

- 10

0

151,

596

151,

596

304

6,81

4 -

-9,

443

2,32

8 5,

630

7,92

1 -

-9,

093

41,5

33

304

6,81

4 -

-9,

443

2,32

8 5,

630

7,92

1 -

-16

0,68

9 19

3,12

9

For the year ended 30 June 2014 n O T E S TO T h E F I n A n C I A L S TAT E M E n T S

18 (a) Property, plant and equipment


Land

Site

im

prov

emen

tsBu

ildin

gsPl

ant a

nd

equi

pmen

tRo

ad a

nd

brid

ge

netw

ork

Wat

erSe

wer

age

Dra

inag

eO

ther

In

frastr

uctu

reO

ther

as

sets

Wor

ks in

pr

ogre

ssTo

tal

Basis

of m

easu

rem

ent

Valu

atio

nVa

luat

ion

Valu

atio

nCo

stVa

luat

ion

Valu

atio

nVa

luat

ion

Valu

atio

nVa

luat

ion

Cost

Cost

2014

2014

2014

2014

2014

2014

2014

2014

2014

2014

2014

2014

Asse

t Va

lues

$’00

0$’

000

$’00

0$’

000

$’00

0$’

000

$’00

0$’

000

$’00

0$’

000

$’00

0$’

000

O

peni

ng g

ross

val

ue 1

76,8

56

162

,252

3

07,1

74

95,

645

2,1

62,7

92

863

,025

7

94,2

24

349

,228

1

8,67

9 1

2,30

5 1

68,7

99

5,1

10,9

79

M

inor

cor

rect

ion

to o

peni

ng b

alan

ce-

- -

- -

- -

- -

- -

-

Add

ition

s at c

ost

- -

- -

- -

- -

- -

161

,264

1

61,2

64

C

ontri

bute

d as

sets

at v

alua

tion

304

-

- -

9,4

43

2,3

28

5,6

30

7,9

21

- -

- 2

5,62

6

Inte

rnal

tran

sfers

from

wor

k in

prog

ress

16,

839

3,1

37

5,0

15

21,

672

112

,320

8

,700

3

9,97

8 2

,300

8

42

321

(2

11,6

99)

(575

)

Disp

osal

s (3

,873

)-

(7,2

32)

(10,

826)

(472

)-

- -

- -

- (2

2,40

3)W

rite-

offs

- (9

1) (3

,625

) (4

15)

(8,8

82)

(6,7

02)

(7,1

81)

(95)

- -

- (2

6,99

1)

Rev

alua

tion

adju

stm

ent t

o th

e AR

S* 3

60

257

7

,293

-

52,

673

(23)

(263

)-

- 7

22

- 6

1,01

9

Rev

alua

tion

adju

stm

ent t

o ca

pita

l loss

- -

- -

- -

- -

(4,4

95)

- -

(4,4

95)

In

tern

al tr

ansfe

rs b

etw

een

asse

t cla

sses

- 1

4,38

8 (1

7,11

4) 3

,779

1

54

- 1

-

(1,1

12)

(96)

- -

R

ecog

nitio

n/ch

ange

s of f

utur

e

reha

bilit

atio

n co

sts

- 6

,814

-

- -

- -

- -

- -

6,8

14

C

losin

g gr

oss v

alue

190

,486

1

86,7

57

291

,511

1

09,8

55

2,3

28,0

28

867

,328

8

32,3

89

359

,354

1

3,91

4 1

3,25

2 1

18,3

64

5,3

11,2

38

Accu

mul

ated

dep

reci

atio

n an

d im

pairm

ent

O

peni

ng b

alan

ce-

18,

567

43,

273

41,

106

515

,038

3

10,8

87

234

,301

1

03,2

03

4,7

70

9

- 1

,271

,154

Min

or c

orre

ctio

n to

ope

ning

bal

ance

-

- -

- -

- -

- -

- -

-

Dep

recia

tion

prov

ided

in p

erio

d-

3,2

55

4,2

66

9,8

96

25,

614

14,

235

10,

358

4,6

16

506

-

- 7

2,74

6

Dep

recia

tion

on d

ispos

als

- -

(2,0

15)

(6,9

60)

(53)

- -

- -

- -

(9,0

28)

D

epre

ciatio

n on

writ

e-off

s-

26

(1,3

50)

(322

) (2

,706

) (5

,412

) (3

,332

) (2

6)-

- -

(13,

122)

R

eval

uatio

n ad

just

men

t to

the

ARS*

- 2

06

8,8

88

- (3

,024

) (7

) (1

1)-

- -

- 6

,052

Rev

alua

tion

adju

stm

ent t

o ca

pita

l loss

- -

- -

- -

- -

(2,6

14)

- -

(2,6

14)

In

tern

al tr

ansfe

rs to

oth

er a

sset

cla

sses

- 3

,130

(3

,297

) 8

41

18

- -

- (6

92)

- -

-

Clo

sing

accu

mul

ated

dep

recia

tion

and

im

pairm

ent b

alan

ce-

25,

184

49,

765

44,

561

534

,887

3

19,7

03

241

,316

1

07,7

93

1,9

70

9

- 1

,325

,188

Net v

alue

at 3

0 Ju

ne 2

014

190

,486

1

61,5

73

241

,746

6

5,29

4 1

,793

,141

5

47,6

25

591

,073

2

51,5

61

11,

944

13,

243

118

,364

3

,986

,050

Ra

nge

of e

stim

ated

use

ful li

fe in

year

sN

ot

depr

eciat

ed10

- 80

15 -

150

2 - 1

510

- un

limite

d10

- 17

510

- 17

510

- 17

55

- 100

10 -

100

Addi

tion

of re

new

al a

sset

s 1

51,5

96

151

,596

Ad

ditio

n of

oth

er a

sset

s 3

04

6,8

14

- -

9,4

43

2,3

28

5,6

30

7,9

21

- -

9,0

93

41,

533

Tota

l add

ition

s in

perio

d 3

04

6,8

14

- -

9,4

43

2,3

28

5,6

30

7,9

21

- -

160

,689

1

93,1

29

* ARS

den

otes

- As

set R

eval

uatio

n Su

rplu

s

Basis

of m

easu

rem

ent

Asse

t Va

lues

O

peni

ng g

ross

val

ue

M

inor

cor

rect

ion

to o

peni

ng b

alan

ce

A

dditi

ons a

t cos

t

C

ontri

bute

d as

sets

at v

alua

tion

In

tern

al tr

ansfe

rs fr

om w

ork i

n pr

ogre

ss

Disp

osal

s

Writ

e-off

s

R

eval

uatio

n ad

just

men

t to

the

ARS*

In

tern

al tr

ansfe

rs b

etw

een

asse

t cla

sses

R

ecog

nitio

n/ch

ange

s of f

utur

e

re

habi

litat

ion

cost

s

C

losin

g gr

oss v

alue

Accu

mul

ated

dep

reci

atio

n an

d im

pairm

ent

Ope

ning

bal

ance

M

inor

cor

rect

ion

to o

peni

ng b

alan

ce

D

epre

ciatio

n pr

ovid

ed in

per

iod

D

epre

ciatio

n on

disp

osal

s

D

epre

ciatio

n on

writ

e-off

s

R

eval

uatio

n ad

just

men

t to

the

ARS*

In

tern

al tr

ansfe

rs to

oth

er a

sset

cla

sses

C

losin

g ac

cum

ulat

ed d

epre

ciat

ion

and

impa

irmen

t bal

ance

Net v

alue

at 3

0 Ju

ne 2

013

Rang

e of

est

imat

ed u

sefu

l life

in ye

ars

Land

Si

te

impr

ovem

ents

Build

ings

Pl

ant a

nd

equi

pmen

t Ro

ad a

nd

brid

ge

netw

ork

Wat

er

Sew

erag

e D

rain

age

Oth

er

Infra

struc

ture

O

ther

as

sets

W

orks

in

prog

ress

To

tal

Valu

atio

n Va

luat

ion

Valu

atio

n Co

st

Valu

atio

n Va

luat

ion

Valu

atio

n Va

luat

ion

Valu

atio

n Co

st

Cost

2013

20

13

2013

20

13

2013

20

13

2013

20

13

2013

20

13

2013

20

13

$’00

0 $’

000

$’00

0 $’

000

$’00

0 $’

000

$’00

0 $’

000

$’00

0 $’

000

$’00

0 $’

000

174

,929

8,

658

296,

691

75,8

84

2,13

5,37

1 84

6,54

6 80

3,65

2 34

7,81

1 20

,560

57

,093

69

,490

4,

836,

685

--

--

--

(25)

-

--

-(2

5)

--

--

--

--

--

193,

319

193,

319

--

-41

26

9 2,

856

3,51

0 30

9 -

-6,

986

1,95

7 1,

794

2,08

5 15

,999

58

,368

7,

329

1,15

0 1,

129

1,27

4 58

4 (9

4,01

0) (2

,342

)

--

-(7

,388

) -

--

--

-(7

,388

)

-(2

2) (6

09)

(88)

(910

) (1

,773

) (1

,380

) (2

1)

-(7

5)

-(4

,878

)

-22

,664

(8

,541

) -

(29,

423)

18,

333

(1,3

87)

--

(252

) 1

,394

(30)

41,

900

17,5

48

11,1

97

(883

) (1

0,26

6) (1

1,29

6)

-(3

,155

) (4

5,04

5) (3

0)

87,

258

--

--

--

--

87,2

58

176,

856

162,

252

307,

174

95,6

45

2,16

2,79

2 86

3,02

5 79

4,22

4 34

9,22

8 18

,679

12

,305

16

8,79

9 5,

110,

979

-2,

369

33,9

46

29,6

35

501,

469

329,

463

250,

191

98,6

76

5,25

1 15

,188

1,

266,

188

--

--

-(2

5)

--

-(2

5)

1,5

49

4,16

3 10

,587

24

,124

14

,648

9,

182

4,53

9 75

8 1,

169

70,7

19

--

(4,4

82)

--

--

--

(4,4

82)

(2)

(143

) (7

5) (5

91)

(1,4

49)

(516

) (1

2)

-(4

2) (2

,830

)

1,4

48

(3,8

41)

-(9

,898

) (2

7,29

9) (1

8,73

0)

--

(96)

(58,

416)

13,

203

9,14

8 5,

441

(66)

(4,4

76)

(5,8

01)

-(1

,239

) (1

6,21

0)

-

-18

,567

43

,273

41

,106

51

5,03

8 31

0,88

7 23

4,30

1 10

3,20

3 4,

770

9 1,

271,

154


18 (a) Property, plant and equipment - prior year

176,

856

143,

685

263,

901

54,5

39

1,64

7,75

4 55

2,13

8 55

9,92

3 24

6,02

5 13

,909

12

,296

16

8,79

9 3,

839,

825

Not

depr

eciat

ed

10

10 -

100

2 - 1

5 10

un

limite

d 5-

100

10 -

70

50 -

60

5 - 1

00

10 -

100



18 (b) Property, plant and equipment valuations were determined by reference to the following:

Plant & Equipment - measured at original cost less accumulated depreciation.

Other Assets - measured at original cost less accumulated depreciation.

All other asset classes are measured at fair value as disclosed in Note 19.

Reserve land does not have a value for the purpose of a Local Government’s financial statements.

19 Fair Value Measurements

(i) Recognised fair value measurements

Council measures and recognises the following assets at fair value on a recurring basis: - Land - Site Improvements - Buildings - Road and bridge network - Water - Sewerage - Drainage - Aerodromes Infrastructure - Equity Investments

Council does not measure any liabilities at fair value on a recurring basis.

Council has assets and liabilities which are not measured at fair value, but for which values are disclosed in other notes.

Council borrowings are measured at amortised cost with interest recognised in profit or loss when incurred. The fair value of borrowings disclosed in Note 23 is provided by the Queensland Treasury Corporation and represents the contractual undiscounted cash flows at balance date (Level 2).

The carrying amounts of trade receivables and trade payables are assumed to approximate their fair values due to their short-term nature (Level 2).

Council also has assets measured at fair value on a non-recurring basis as a result of being reclassified as assets held for sale. This comprises of land which is no longer required by Council which is held for resale as disclosed in Note 16. A description of the valuation techniques and the inputs used to determine the fair value of this land is included below under the heading “Land (Level 2)”.

In accordance with AASB 13 fair value measurements are categorised on the following basis: - Fair value based on quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1). - Fair value based on inputs that are directly or indirectly observable for the asset or liability (Level 2). - Fair value based on unobservable inputs for the asset and liability (Level 3).

The following table categorises fair value measurements as either Level 2 or Level 3 in accordance with AASB 13. Council does not have any assets or liabilities measured at fair value which meet the criteria for categorisation as Level 1.

The fair values of the assets are determined using valuation techniques which maximise the use of observable data, where it is available, and minimise the use of entity specific estimates. If all significant inputs required to fair value an asset are observable, the asset is included in Level 2. If one or more of the significant inputs is not based on observable market data, the asset is included in Level 3. This is the case for Council infrastructure assets, which are of a specialist nature for which there is no active market for similar or identical assets. These assets are valued using a combination of observable and unobservable inputs.

The table presents all assets and liabilities that have been measured and recognised at fair value at 30 June 2014. Comparative information has not been provided as allowed by the transitional provisions of AASB 13 Fair Value Measurement.



As at 30 June 2014

RECURRING FAIR VALUE MEASUREMENTS

Financial Assets

Investment in South Burnett Community Enterprises Limited

(formerly known as Yarraman Financial Services)

Property, Plant & Equipment Class

Land

Site Improvements - Parks & Recreation, Depots & Community Facilities

Buildings

Buildings







Water

Water

Wastewater

Wastewater

Drainage

Other Infrastructure

Sub-Type

Residential

Specialised

Bus Shelters

Car Parks

Roundabouts

Traffic Lights

Bridges

Roads

Active Assets

Passive Assets

Active Assets

Passive Assets

Stormwater

Aerodrome Infrastructure

Note

17

18

18

18

18

18

18

18

18

18

18

18

18

18

Level 1

(quoted prices

in active markets)

$’000’s

Level 2

(significant other

observable inputs)

$’000’s

20

190,486

24,600

Level 3

(significant unobservable

inputs)

$’000’s

161,573

217,146

1,705

3,546

4,195

4,152

37,873

1,741,671

208,813

338,812

96,679

494,390

251,560

11,944

Total

$’000’s

20

190,486

161,573

24,600

217,146

1,705

3,546

4,195

4,152

37,873

1,741,671

208,813

338,812

96,679

494,390

251,560

11,944

NON-RECURRING FAIR VALUE MEASUREMENTS

Non-Current Assets classified as “Held for Sale”

Land held for resale 16 136 136

There were no transfers between Levels 1 and 2 during the year, nor between Levels 2 and 3.

Council’s policy is to recognise transfers in and out of the fair value hierarchy Levels as at the end of the reporting period.

(ii) Valuation techniques used to derive fair values for Level 2 and Level 3 valuations

Council adopted AASB13 Fair Value Measurement for the first time this financial year and has reviewed each valuation to ensure compliance with the requirements of the new standard. There have been no changes in valuation techniques as a result of this review.

Specific valuation techniques used to value Council assets comprise:

Financial Assets

Equity Investment - South Burnett Community Enterprises Limited (Level 2) (formerly known as Yarraman Financial Services)

Fair value was derived by reference to Level 2 market based evidence. The share price as at 30 June 2014 published by the National Stock Exchange of Australia was used.

These shares are not actively traded.



Land (Level 2)

Land fair values were determined by independent, external Registered Valuers as at 30 June 2012. Fair value was derived by reference to Level 2 market based evidence including observable historical sales data for properties of similar nature and specification with the Toowoomba Regional Council and surrounding areas. The fair value as at 30 June 2014 has been determined using the same evidence and assumptions used in determining the fair value as at 30 June 2012. There was considered to be no material change during the financial year which would affect these assumptions or valuation.

Land classified as held for sale during the reporting period was measured at the lower of the carrying amount and the greater of the value in use and fair values less costs to sell. The fair value of the land was determined using the sales comparison approach described in the preceding paragraph.

Buildings - Residential and Specialised Buildings (Levels 2 & 3)

The fair value of buildings (excluding Water and Wastewater buildings) were determined by independent, external Registered Valuers as at 31 March 2014. Disclosures relating to Water and Wastewater buildings are included in this note under the headings Water - Active and Wastewater - Active.

Market approach (direct comparison approach) - Level 2 valuation inputs

Level 2 inputs where used to determine the fair value of a range of properties. This included the bulk of residential and commercial properties. The residential properties fair value has been derived from sales prices of comparable properties after adjusting for differences in key attributes such as property size. The most significant inputs into this valuation approach are price per square metre.

Cost Approach - Depreciated Replacement Cost - Level 3 valuation inputs

Specialised buildings were valued using the cost approach using professionally qualified external Registered Valuers. The approach estimated the replacement cost for each building by componentising the buildings into significant parts with different useful lives and taking into account a range of factors. While the unit rates based on square metres could be supported from market evidence (Level 2) other inputs (such as estimates of residual value, useful life, pattern of consumption and asset condition) required extensive professional judgement and impacted significantly on the final determination of fair value. As such these assets were classified as having been valued using Level 3 valuation inputs.

The main Level 3 inputs used are derived and evaluated as follows: Relationship between asset consumption rating scale and the Level of consumed service potential – Under the cost approach the estimated cost to replace the asset is calculated and then adjusted to take account of an accumulated depreciation. Replacement cost is determined by actual construction or purchase prices for recent projects, Registered Valuers’ database, Rawlinson’s Construction Guide or similar guides, benchmarking against other valuations, development of costs using Registered Valuers’ models for specific asset types. Adjustment for accumulated depreciation is achieved by the valuer determining an asset consumption rating scale for each asset type based on the inter-relationship between a range of factors. These factors and their relationship to the fair value require profession judgment and include asset condition, legal and commercial obsolescence and the determination of key depreciation related assumptions such as residual value, useful life and pattern of consumption of the future economic benefit. The consumption rating scales were based initially on the past experience of the valuation firm and industry guides and were then updated to take into account the experience and understanding of council’s own engineers, asset management and finance staff. The results of the valuation were further evaluated by confirmation against council’s own understanding of the assets and the Level of remaining service potential.

While the unit rates based on square metres could be supported from market evidence (Level 2), other unobservable inputs (such as estimates of residual value, useful life, pattern of consumption and asset condition) required extensive professional judgement and impacted significantly on the final determination of fair value. As such these assets were classified as having been valued using Level 3 valuation inputs. The valuation’s sensitivity to these inputs is summarised below:

Significant unobservable input Range of inputs Relationship of unobservable inputs to fair value

Useful Life 15 - 150 years The longer the useful life, the higher the fair value.

Consumption Score Scale from 0H - 0M (New or very good condition) - to

6 - End of Life

The higher the consumption score, the lower the fair value as the asset is close to the end of its life.



Site Improvements - Park & Recreation, Depots and Community Facilities (Level 3)

The fair values of parks & recreation facilities, depots and community facilities were determined by independent, external Registered Valuers as at 31 March 2014.

Specialised buildings and site improvements were valued using the cost approach using professionally qualified external Registered Valuers. The approach estimated the replacement cost for each structure by componentising the structure into significant parts with different useful lives and taking into account a range of factors including materials used in construction. While the unit rates based on square metres could be supported from market evidence (Level 2) other inputs (such as estimates of residual value, useful life, pattern of consumption and asset condition) required extensive professional judgement and impacted significantly on the final determination of fair value. As such these assets were classified as having been valued using Level 3 valuation inputs.

The main Level 3 inputs used are derived and evaluated as follows: Condition of the asset where based on condition as supplied by Council - Under the cost approach the estimated cost to replace the asset is calculated and then adjusted to take account of an accumulated depreciation. Replacement cost is determined by actual construction or purchase prices for recent projects, Registered Valuers’ database, Rawlinson’s Construction Guide or similar guides, benchmarking against other valuations, development of costs using Registered Valuers’ models for specific asset types. Adjustment for accumulated depreciation is achieved by the valuer determining an asset consumption rating scale for each asset type based on the inter-relationship between a range of factors. These factors and their relationship to the fair value require professional judgment and include asset condition, legal and commercial obsolescence and the determination of key depreciation related assumptions such as residual value, useful life and pattern of consumption of the future economic benefit. The consumption rating scales were based initially on the past experience of the valuation firm and industry guides and were then updated to take into account the experience and understanding of council’s own engineers, asset management and finance staff. The results of the valuation were further evaluated by confirmation against council’s own understanding of the assets and the Level of remaining service potential.





6 - End of Life


Other Site Improvements (Level 3)

The fair values of Other Site Improvements were determined by independent, external Registered Valuers as at 30 June 2013.

These site improvements were valued using the cost approach using professionally qualified external Registered Valuers. The approach estimated the replacement cost for each structure by componentising the structure into significant parts with different useful lives and taking into account a range of factors including materials used in construction. While the unit rates based on square metres could be supported from market evidence (Level 2) other inputs (such as estimates of residual value, useful life, pattern of consumption and asset condition) required extensive professional judgement and impacted significantly on the final determination of fair value. As such these assets were classified as having been valued using Level 3 valuation inputs.

The main Level 3 inputs used are derived and evaluated as follows: Condition of the asset where based on condition as supplied by Council - Under the cost approach the estimated cost to replace the asset is calculated and then adjusted to take account of an accumulated depreciation. Replacement cost is determined by actual construction or purchase prices for recent projects, Registered Valuers’ database, Rawlinson’s Construction Guide or similar guides, benchmarking against other valuations, development of costs using of Registered Valuers’ models for specific asset types. Adjustment for accumulated depreciation is achieved by the valuer determining an asset consumption rating scale for each asset type based on the inter-relationship between a range of factors. These factors and their relationship to the fair value require professional judgment and include asset condition, legal and commercial obsolescence and the determination of key depreciation related assumptions such as residual value, useful life and pattern of consumption of the future economic benefit. The consumption rating scales were based initially on the past experience of the valuation firm and industry guides and were then updated to take into account the experience and understanding of council’s own engineers, asset management and finance staff. The results of the valuation were further evaluated by confirmation against council’s own understanding of the assets and the Level of remaining service potential.







6 - End of Life


All Council infrastructure assets were valued using written down current replacement cost. This valuation comprises the asset’s current replacement cost (CRC) less accumulated depreciation calculated on the basis of such cost to reflect the already consumed or expired future economic benefits of the asset. Council first determined the gross cost of replacing the full service potential of the asset and then adjusted this amount to take account of the expired service potential of the asset.

CRC was measured by reference to the lowest cost at which the gross future economic benefits of the asset could currently be obtained in the normal course of business. Where existing assets were over designed, had excess capacity, or were redundant, an adjustment was made so that the resulting valuation reflected the cost of replacing the existing economic benefits based on an efficient set of modern equivalent assets to achieve the required level of service output within the Council’s planning horizon.

The unit rates (labour and materials) and quantities applied to determine the CRC of an asset or asset component were based on a “Greenfield” assumption meaning that the CRC was determined as the full cost of replacement with a new asset including components that may not need to be replaced, such as earthworks. The CRC was determined using methods relevant to the asset class as described under individual asset categories below.

Bus Shelters & Car Parks

Current Replacement Cost

A full valuation of Bus Shelter and Car Park assets was undertaken by independent, external Registered Valuers as at 31 March 2014. Construction estimates were based on actual dimensions and unit rates derived from market evidence. Actual construction or purchase prices for recent projects, Registered Valuers’ database, Rawlinson’s Construction Guide or similar guides, benchmarking against other valuations, development of costs using first principles using of Registered Valuers’ models for specific asset types.

Accumulated Depreciation

The main Level 3 inputs used are derived and evaluated as follows:

Relationship between asset consumption rating scale and the Level of consumed service potential (Car Parks) & Condition of the asset where based on condition as supplied by client (Bus Shelters)- Under the cost approach the estimated cost to replace the asset is calculated and then adjusted to take account of an accumulated depreciation. Adjustment for accumulated depreciation is achieved by the valuer determining an asset consumption rating scale for each asset type based on the inter-relationship between a range of factors. These factors and their relationship to the fair value require professional judgment and include asset condition, legal and commercial obsolescence and the determination of key depreciation related assumptions such as residual value, useful life and pattern of consumption of the future economic benefit. The consumption rating scales were based initially on the past experience of the valuation firm and industry guides and were then updated to take into account the experience and understanding of council’s own engineers, asset management and finance staff. The results of the valuation were further evaluated by confirmation against council’s own understanding of the assets and the Level of remaining service potential.





6 - End of Life


Aerodrome Runway Infrastructure & Aerodrome Infrastructure


A full valuation of Aerodrome Runway Infrastructure and Aerodrome Infrastructure was undertaken by independent, external Registered Valuers as at 31 March 2014. Construction Estimates were based on actual dimensions and unit rates derived from market evidence. Actual construction or purchase prices for recent projects, Registered Valuers’ database, Rawlinson’s Construction Guide or similar guides, benchmarking against other valuations, development of costs using first principles using of Registered Valuers’ models for specific asset types.





Relationship between asset consumption rating scale and the Level of consumed service potential (Aerodrome Infrastructure) & Condition of the asset where based on condition as supplied by Council (Aerodrome Runway Infrastructure)- Under the cost approach the estimated cost to replace the asset is calculated and then adjusted to take account of an accumulated depreciation. Adjustment for accumulated depreciation is achieved by the valuer determining an asset consumption rating scale for each asset type based on the inter-relationship between a range of factors. These factors and their relationship to the fair value require professional judgment and include asset condition, legal and commercial obsolescence and the determination of key depreciation related assumptions such as residual value, useful life and pattern of consumption of the future economic benefit. The consumption rating scales were based initially on the past experience of the valuation firm and industry guides and were then updated to take into account the experience and understanding of council’s own engineers, asset management and finance staff. The results of the valuation were further evaluated by confirmation against council’s own understanding of the assets and the Level of remaining service potential.





6 - End of Life


Bridges


A full valuation of Bridges was undertaken by independent, external Registered Valuers as at 30 June 2013. Construction Estimates were based on actual dimensions and unit rates derived from market evidence. Costings have been derived from reference to costing guides issued by Rawlinson’s (Australian Construction Handbook), Toowoomba Regional Council and Registered Valuers’ internal database of costs, recently completed projects in the regions and surrounding areas.

Bridges were categorised into five main groups, with different material types within these groups. Modern equivalent replacement strategy has been adopted in determination of the obsolete bridge construction types. The five main groups were further componentised and values as four sub categories.


The main Level 3 inputs used are derived and evaluated as follows: Relationship between asset consumption rating scale and the Level of consumed service potential - Under the cost approach the estimated cost to replace the asset is calculated and then adjusted to take account of an accumulated depreciation. Adjustment for accumulated depreciation is achieved by valuer determining an asset consumption rating scale for each asset type based on the inter-relationship between a range of factors. These factors and their relationship to the fair value require professional judgment and include asset condition, legal and commercial obsolescence and the determination of key depreciation related assumptions such as residual value, useful life and pattern of consumption of the future economic benefit. The consumption rating scales were based initially on the past experience of the valuation firm and industry guides and were then updated to take into account the experience and understanding of Council’s own engineers, asset management and finance staff. The results of the valuation were further evaluated by confirmation against Council’s own understanding of the assets and the Level of remaining service potential.





6 - End of Life




Roundabouts & Traffic Lights


A full valuation of Roundabouts and Traffic Light Infrastructure was undertaken by independent, external Registered Valuers as at 30 June 2014. CRC of roundabouts was determined based on unit rates applied to components of an asset for inputs such as raw materials plant, labour and intangibles. Rates are determined through communicating directly with suppliers and obtaining prices, by using cost guides such as Rawlinson’s Construction Handbook and through reviewing prices supplied by Council. Intangibles are estimated using industry standards as a starting point; and then tailored to suit Council. Roundabouts are valued with a complex asset methodology, rather than by the application of singular unit rates. Units rates are applied to each component of the asset, being formation, pavement, seal, concrete pavement, kerb, infill and miscellaneous. Soil, climatic and topographic factors have been considered consistent across the network. Pavement depths were estimated from the road hierarchy. Rates verified against recent projects, consultation with Council staff and additional Council data from the region.

CRC for traffic lights was determined based on lump sum basis with quantity inputs of signals, poles, overhangs, pedestrian crossings, control systems and electrical. Replacement costs were applied based on similar recent project costs, unit rate databases, indices, Rawlinson’s Construction rates and quotations.



- A condition assessment is applied, which is based on factors such as the age of the asset, overall condition as noted by the valuer during inspection, economic and/or functional obsolescence. The condition assessment directly translates to the Level of depreciation applied.

- In determining the Level of accumulated depreciation for major assets, we have disaggregated into significant components which exhibit different patterns of consumption (useful lives). Residual value is also factored which is the value at the time the asset is considered to be no longer available. The condition assessment is applied on a component basis.

- While the replacement cost of the assets could be supported by market supplied evidence (Level 2), the other unobservable inputs (such as estimates of residual value, useful life, and asset condition) were also required (Level 3).



Condition Rating Scale from 0 (End of Life) - 10 (Brand new or rehabilitated

to new)

The lower the condition rating, the lower the fair value as the asset is close to the end of its life.

Water - Active Assets & Wastewater - Active Assets


A full valuation of Active Water and Wastewater assets was undertaken by independent, external Registered Valuers, effective 30 June 2013. CRC was determined by direct contact between valuer and suppliers, valuers’ in-house database, information supplied by Council on the actual cost of recent projects, and reference guides such as Rawlinson’s Australian Construction Handbook 2013. Non-Construction Intangibles (investigation, design, management, contract supervision and other project costs) have been costed as percentages of the construction costs and included in the unit rates.



- A condition assessment is applied, which is based on factors such as the age of the asset, overall condition as noted by the Valuer during inspection, economic and/or functional obsolescence. The condition assessment directly translates to the Level of depreciation applied.

- In determining the Level of accumulated depreciation for major assets, we have disaggregated into significant components which exhibit different patterns of consumption (useful lives). Residual value is also factored which is the value at the time the asset is considered to be no longer available. The condition assessment is applied on a component basis.





to new)




Stormwater & Specified Water Infrastructure


A full valuation of Storm Water and Specified Water Infrastructure assets was undertaken by independent, external, Registered Valuers, effective 30 June 2012. CRC for active and passive asset was determined by:

Active Assets - Direct Contact between valuer and suppliers, valuers’ in-house database, information supplied by Council on the actual cost of recent projects, and reference guides such as Rawlinson’s Australian Construction Handbook. Non-Construction Intangibles (investigation , design, management, contract supervision and other project costs) have been costed as percentages of the construction costs and included in the unit rates.

Passive Assets - Unit rates developed by summing each component (e.g. raw cost, cost to deliver, install, excavate and various intangibles) which goes into producing a unit (e.g. per metre for pipe lengths) of an asset. These unit rates are then applied to the known measurements of the assets to produce a replacement cost. Raw costs, labour and hire costs are determined by the same means as those for active assets (including non-construction intangibles).



- A condition assessment is applied, which is based on factors such as the age of the asset, overall condition as noted by the Valuer during inspection, economic and/or functional obsolescence. The condition assessment directly translates to the level of depreciation applied.

- In determining the level of accumulated depreciation for major assets, we have disaggregated into significant components which exhibit different patterns of consumption (useful lives). Residual value is also factored which is the value at the time the asset is considered to be no longer available. The condition assessment is applied on a component basis.





to new)


Roads


The Current Replacement Cost of Council’s road network as at 30 June 2014 was determined by management based on average unit rates applied to components of an asset such as formation, pavement and seal and the type of road (sealed or unsealed). Rates are determined through direct cost of inputs such as labour and raw material costs, by reference to industry standards, and by using cost guides such as Rawlinson’s Construction Handbook or similar. Soil, climatic and topographic factors are also considered. Determined rates are verified against recent projects, consultation with Council staff and additional council data from the region.



- A condition assessment is applied, which is based on factors such as the age of the asset, most recent condition assessments and roads maintenance data. The condition assessment directly translates to the Level of depreciation applied.



Useful Life 10 -years to unlimited useful life The longer the useful life, the higher the fair value.

Condition Rating Scale from 0 (New or rehabilitated to new) -

5.50 (at end of useful life)




Water - Passive Assets & Wastewater - Passive Assets


The fair value of water and wastewater passive assets as at 30 June 2012 was internally determined by Council based on the following key assumptions:

(a) average cost per metre of $232.17 for water pipes and $566.29 per metre for wastewater pipes. Average costs were determined by reference to the Unit Rates Review conducted under instruction of Council by Parsons Brinckerhoff in September 2011 and indexation rates supplied by independent, external Registered Valuers in April 2012. The Parsons Brinckerhoff unit rates take into allowance variations in construction costs, fittings, structures and obstructions due to varying soil type, different construction environments and changes to market demands.

(b) condition assessment was assessed using the same table as that identified for the road network.


In determining the Level of accumulated depreciation, water and wastewater assets were disaggregated into significant components which exhibited different useful lives. Estimates of expired service potential and remaining useful lives were determined on a straight line basis based on industry standard practices and past experience, supported by maintenance programs.

Estimated useful lives and residual values are disclosed in note 18.


Useful Lives 5 - 100 years The longer the useful life, the higher the fair value.

(iv) Valuation processes

Council’s valuation policies and procedures for property, plant and equipment are reviewed annually taking into consideration an analysis of movements in fair value and other relevant information. Council’s current policy for the valuation of property, plant and equipment and investment property (recurring fair value measurements) is set out in note 1.16. Non-recurring fair value measurements are made at the point of reclassification by a registered valuer.


Land

Si

te

Build

ings

Bu

ildin

gs -

Bus S

helte

rs

Roun

dabo

uts

Brid

ges

impr

ovem

ents

-R

esid

entia

l Sp

ecia

lised

&

Car

Par

ks

& Tr

affic

Ligh

ts

$’00

0 $’

000

$’00

0 $’

000

$’00

0 $’

000

$’00

0

Adop

tion

of A

ASB

13 1

76,8

56

143,

685

24,6

00

239,

301

2,71

7 17

,937

38

,053

Writ

e off

s -

(117

) -

(2,2

75)

-(1

60)

(486

)

Disp

osal

s (W

DV)

(3,8

73)

--

(5,2

17)

(419

) -

-

Tran

sfers

from

/ (to

) ano

ther

ass

et

16,8

39

14,3

95

-(8

,802

) 1

37

(14,

626)

71

cl

ass

Addi

tions

304

6,

814

--

457

1,50

9 8,

728

Dep

reci

atio

n -

(3,2

55)

-(4

,266

) (3

28)

(385

) (1

17)

Reva

luat

ion

incr

emen

t to

equi

ty

360

51

-(1

,595

) 2

,689

4,

070

(178

)

(ARR

)

Reva

luat

ion

incr

emen

t to

profi

t &

--

--

--

-lo

ss

Clos

ing

Bala

nce

- 30/

6/14

190

,486

16

1,57

3 24

,600

21

7,14

6 5,

253

8,34

5 46

,071

Roa

ds

Wat

er -

Activ

e W

ater

- Pa

ssiv

e W

aste

wat

er -

Was

tew

ater

- D

rain

age

Aero

drom

e Ac

tive

Pass

ive

Infr

astr

uctu

re

$’00

0 $’

000

$’00

0 $’

000

$’00

0 $’

000

$’00

0

Adop

tion

of A

ASB

13 1

,589

,047

21

0,63

8 34

1,50

0 92

,113

46

7,81

0 24

6,02

5 13

,909

Writ

e off

s (5

,530

) (1

79)

(1,1

11)

(4,0

94)

245

(6

9)

-

Disp

osal

s (W

DV)

-

--

--

--

Tran

sfers

from

/ (to

) ano

ther

ass

et

14,5

55

(2)

1

1 -

2,30

0 42

2

clas

s

Addi

tions

111

,070

2,

455

8,57

4 12

,094

33

,513

7,

921

-

Dep

reci

atio

n (2

4,78

4) (4

,083

) (1

0,15

2) (3

,179

) (7

,179

) (4

,616

) (5

06)

Reva

luat

ion

incr

emen

t to

equi

ty

49,1

15

(16)

-

(252

) -

--

(ARR

)

Reva

luat

ion

incr

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t to

profi

t &

--

--

--

(1,8

81)

lo

ss

Clos

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Bala

nce

- 30/

6/14

1,7

33,4

73

208,

813

338,

812

96,6

83

494,

389

251,

561

11,9

44


(v) Fair value measurements using significant unobservable inputs (Level 3) The following tables present the changes in Level 3 Fair Value Asset Classes.



Note 20 Intangible assets

Net carrying value at period end: Computer software

Computer software Opening gross carrying value Acquired at cost Value of asset write off in the period

Accumulated amortisation Opening balance Amortisation in the period Amortisation written off in period

Net carrying value at end of the financial year

Software has a finite life estimated at ten years. Straight line amortisation has been used with no residual value.

21 Trade and other payables Current

Accruals Annual leave

Non Current Annual leave

Employee benefit expenses are calculated at current pay levels and adjusted for inflation and likely future changes in salary level. The non-current portion of annual leave and long service leave is then discounted to the present value. Further details on employee entitlements are reported in Note 1.22

22 Provisions Current

Long service leave Property restoration:

(i) Refuse sites (ii) Quarry sites

Non-Current Long service leave 1.22(e) Property restoration:

(i) Refuse sites (ii) Quarry sites

Details of movements in provisions: Long service leave Balance at the beginning of financial year Amount provided for in the period Amount paid in the period Balance at end of the financial year

Current portion Non-current portion

2014 $

2013 $

4,742 4,742

4,912 4,912

8,485 6,143 575 2,342 (87) -

8,973 8,485

3,573 3,059 745 514 (87)

4,231 3,573

4,742 4,912

17,432 19,426 9,007 8,419

26,439 27,845

1,364 1,458 1,364 1,458

12,687 12,160

880 21 150 861

13,717 13,042

4,192 3,864

102,598 5,319

112,109

92,369 3,658

99,891

16,024 13,324 3,975

855 (1,275) 16,879 16,024

12,687 12,160 4,192 3,864

16,879 16,024



Note (i) Refuse sites

Balance at the beginning of financial year Increase in provision - change in discount rate Increase in provision - due to change in time Amount expended in year Increase (decrease) in estimate of future cost Balance at end of the financial year Current portion Non-current portion

(ii) Quarry sites Balance at the beginning of financial year Increase in provision - change in discount rate Increase in provision - due to change in time Amount expended in year Increase (decrease) in estimate of future cost Balance at end of the financial year

Current portion Non-current portion

23 Borrowings (a) Bank overdraft

The council does not have a bank overdraft facility. (b) Unsecured borrowings Unsecured borrowings are provided by the Queensland Treasury Corporation. All borrowings are in $A denominated amounts and carried at amortised cost, interest being expensed as it accrues. No interest has been capitalised during the current or comparative reporting period. Expected final repayment dates vary from 28 May 2016 to 25 April 2034. There have been no defaults or breaches of the loan agreement during the period. Principal and interest repayments are made quarterly in arrears. Details of borrowings at balance date are:

Current Queensland Treasury Corporation

Non Current Queensland Treasury Corporation

Details of movements in borrowings: Queensland Treasury Corporation

Balance at the beginning of financial year Loans raised Principal repayments Balance at end of the financial year

Classified as : Current Non-current

The loan market value at the reporting date was $172,533,368. This represents the value of the debt if Council repaid it at that date. As it is the intention of Council to hold the debt for its term, no provision is required to be made in these accounts. No assets have been pledged as security by the council for any liabilities. Borrowings are all in $A and are underwritten by the Queensland State Government.

2014 2013 $ $

92,390 9,255 25

4,274 276 -

6,814 82,834 103,478 92,390

880 21 102,598 92,369 103,478 92,390

4,519 91 -

288 3 -

662 4,425 5,469 4,519

150 861 5,319 3,658 5,469 4,519

9,253 9,320 9,253 9,320

146,639 146,020 146,639 146,020

155,340 151,733 9,800 12,922

(9,248) (9,315) 155,892 155,340

9,253 9,320 146,639 146,020 155,892 155,340



Note 24 Other liabilities

Current Unearned revenue

25 (i) Asset revaluation surplus Movements in the asset revaluation surplus were as follows: Balance at the beginning of financial year

Adjustments to property, plant and equipment through revaluations: 18 Land

Site improvements Buildings

Road and bridge network Water

Sewerage Other assets

Balance at end of the financial year

(ii) Asset revaluation surplus analysis The closing balance of the asset revaluation surplus is comprised of the following asset categories:

Land Site improvements

Buildings Road and bridge network

Water Sewerage

Drainage Other assets

26 Retained surplus 1.26 Balance at the beginning of financial year Net result

Balance at end of financial year

Council’s cash and cash equivalents are subject to a number of internal restrictions that limit the amount that is available for discretionary or future use. In prior years council accounted for the restrictions using a system of reserves. At the beginning of the 2013 reporting year, these reserves were closed to the retained surplus and are now reported using an internal management system. Internal restrictions that have been placed on Council’s cash and cash equivalents are now disclosed in Note 13.

2014 2013 $ $

2,817 2,662

2,817 2,662

1,485,974 1,426,164

360 -51 21,216

(1,595) (4,699) 55,697 (19,525)

(16) 45,632 (252) 17,342

722 (155)

1,540,941 1,485,974

13,737 13,377 21,267 21,216

110,461 112,056 773,319 717,622 128,086 128,102 379,378 379,630 104,389 104,389

10,304 9,582

1,540,941 1,485,974

2,258,524 2,156,256 63,106 102,268

2,321,630 2,258,524



2014 2013 Note $ $

27 Commitments for expenditure Operating leases

Minimum lease payments (exclusive of GST) in relation to non-cancellable operating leases are as follows:

Within one year 1,401 812 Later than one year but not later than five years 4,907 5,019 Later than five years 1,311 2,636

7,619 8,467

These expenses are generally fixed, but with inflation clauses on which future rentals are determined.

Contractual Commitments Contractual commitments (exclusive of GST) at end of financial year but not recognised in financial statements are as follows:

Garbage collection contract 9,089 8,679 Water charges agreement 4,999 4,171

14,088 12,850

These expenditures are payable : Within one year 14,088 12,850 Later than 1 year but not later than 5 years 77,043 74,799 Later than 5 years 5,969 22,302

97,100 109,951

Capital Commitments Commitment for the construction of the following assets contracted for at the reporting date but not recognised as liabilities are as follows:

Buildings 1,421 137 Infrastructure 35,878 21,728 Other infrastructure 593 11 Other 1,340 290

39,232 22,166

These expenditures are payable : Within one year 39,232 22,166 Later than 1 year but not later than 5 years -Later than 5 years -

39,232 22,166

28 Events after balance date

On 17 July 2014 the carbon tax was repealed by the Australian Government meaning that from this date council will no longer incur a carbon price liability for its greenhouse gas emissions. Council has recognised a liability for the likely required payment under the carbon pricing scheme for the 2013/14 year. However, Council has not recognised a liability for any required payment for the 2014/15 year as this amount still unknown and likely to not be material. The additional levy collected at refuse sites to fund Council’s carbon price liability has been eliminated as these sites will no longer incur a liability. Council is awaiting further industry advice regarding the appropriate treatment of the additional funds collected to finance Council’s carbon price liability and indirect cost increases. Accordingly, no adjustment has been made for these funds in the 2013/14 financial statement.



29 Contingent assets & liabilities Contingent Assets Details and estimates of amounts of contingent assets are as follows: Council expects receive funds as reimbursement for expenditure incurred in relation the repair of road assets damaged in the 2010/11 flood event. The amount to be received is presently uncertain, but Council have made claims for reimbursement of:

Note 2014

$

10,233

2013 $

-

Contingent Liabilities Details and estimates of maximum amounts of contingent liabilities are as follows: Various claims are pending against the Council. In the opinion of the Council’s solicitors the potential loss on all claims should not exceed:

The Council has disclaimed liability and no provision has been made in the financial statements pertaining to these claims.

3,726 2,521

Local Government Workcare The Toowoomba Regional Council is a member of the Queensland Local Government Workers Compensation Self-Insurance Scheme, Local Government Workcare. Under this scheme the Council has provided a bank guarantee to cover bad debts which may remain should the self insurance licence be cancelled and there was insufficient funds available to cover outstanding liabilities. Only the Queensland Government’s workers compensation authority may call on any part of the guarantee should the above circumstances arise. The Council’s maximum exposure to the bank guarantee is: 2,045 1,939

Local Government Mutual The Council is a member of the local government mutual liability self-insurance pool, LGM Queensland. In the event of the pool being wound up or it is unable to meet its debts as they fall due, the trust deed and rules provide that any accumulated deficit will be met by the individual pool members in the same proportion as their contribution is to the total pool contributions in respect to any year that a deficit arises. As at 30 June 2014 the financial statements reported an accumulated surplus and it is not anticipated any liability will arise.

30 Superannuation

The Council contributes to the Local Government Superannuation Scheme (Qld) (the scheme). The scheme is a Multi-employer Plan as defined in the Australian Accounting Standard AASB119 Employee Benefits.

The Queensland Local Government Superannuation Board, the trustee of the scheme, advised that the local government superannuation scheme was a complying superannuation scheme for the purpose of the Commonwealth Superannuation Industry (Supervision) legislation.

The scheme has three elements referred to as: The City Defined Benefits Fund (CDBF) which covers former members of the City Super Defined Benefits Fund The Regional Defined Benefits Fund (Regional DBF) which covers defined benefit fund members working for regional local governments; and The Accumulation Benefits Fund (ABF)

The ABF is a defined contribution scheme as defined in AASB 119. Council has no liability to or interest in the ABF other than the payment of the statutory contributions as required by the Local Government Act 2009.



2014 2013

Note $ $

Council does not have any employees who are members of the CDBF and, therefore, is not exposed to the obligations, assets or costs associated with this fund.

The Regional DBF is a defined benefit plan as defined in AASB119. The Council is not able to account for the Regional DBF as a defined benefit plan in accordance with AASB119 because the scheme is unable to account to the Council for its proportionate share of the defined benefit obligation, plan assets and costs. The funding policy adopted in respect of the Regional DBF is directed at ensuring that the benefits accruing to members and beneficiaries are fully funded as they fall due.

To ensure the ongoing solvency of the Regional DBF, the scheme’s trustee can vary the rate of contributions from relevant local government employers subject to advice from the scheme’s actuary. As at the reporting date, no changes had been made to prescribed employer contributions which remain at 12% of employee assets and there are no known requirements to change that rate of contribution.

Any amount by which either fund is over or under funded would only affect future benefits and contributions to the Regional DBF, and is not an asset or liability of the Council. Accordingly there is no recognition in the financial statements of any over or under funding of the scheme.

As at the reporting date, the assets of the scheme are sufficient to meet the vested benefits.

The most recent actuarial assessment of the scheme was undertaken as at 1 July 2012. The actuary indicated that “the Regional DBF is currently in a satisfactory but modest financial position and remains vulnerable to adverse short and medium term experience.”

Following the previous actuarial assessment in 2009, councils were advised by the trustee of the scheme, following advice from the scheme’s actuary, that additional contributions may be imposed in the future at a level necessary to protect the entitlements of Regional DBF members. In the 2012 actuarial report the actuary has recommended no change to the employer contribution levels at this time.

Under the Local Government Act 2009 the trustee of the scheme has the power to levy additional contributions on councils which have employees in the Regional DBF when the actuary advises such additional contributions are payable - normally when the assets of the DBF are insufficient to meet members’ benefits.

The next actuarial investigation will be conducted as at 1 July 2015.

The amount of superannuation contributions paid by Toowoomba Regional Council to the scheme in this period for the benefit of employees was: 12,569 11,511



31 Trust funds Trust funds held for outside parties:

Monies collected or held on behalf of other entities yet to be paid out to or on behalf of those entities Security deposits

Note 1.30

32

The Toowoomba Regional Council performs only a custodial role in respect of these monies, and because the monies cannot be used for Council purposes, they are not brought to account in these financial statements.

Reconciliation of net result for the year to net cash inflow (outflow) from operating activities

Net result

Non-cash operating items: Depreciation and amortisation Change in restoration provisions expensed to finance costs

10

Investing and development activities: Capital grants, subsidies and contributions Capital income Capital expenses

Changes in operating assets and liabilities : (Increase) decrease in receivables (Increase) decrease in inventories (excluding land) Increase (decrease) in payables Increase (decrease) in provisions Increase (decrease) in other liabilities

4 5

11

Net cash inflow from operating activities

2014 2013 $ $

3,390 3,768 118 110

3,8783,508

102,26863,106

73,491 71,233 - 279

73,491 71,512

(86,046) (104,104) (2,143) (419) 20,974 2,075

(67,215) (102,448)

(4,100) 9,711 705 (2,806)

(1,555) (341) 855 2,700 155 306

(3,940) 9,570

65,442 80,902



33 Controlled Entities that have not been consolidated Toowoomba Regional Council has a number of controlled entities that are not consolidated because their size and nature means that they are not material to council’s operations.

A summary of those entities, their net assets and results for the year ended 30 June 2014 follows.

Controlled Entities - Financial Results 2013-14:

Name of Controlled Entity Ownership Interest

Revenue Expenses Profit/ (Loss) Assets Liabilities

Empire Theatres Pty Ltd 100% 3,499,586 (3,417,441) 82,145 1,949,831 1,147,665

Empire Theatre Projects Pty Ltd 100% 622,382 (477,585) 144,797 80,995 44,551

Empire Theatres Foundation 100% 93,528 (32,674) 60,854 1,712,001 1,068,652

Jondaryan Woolshed Pty Ltd (unaudited - as approved by QAO)

100% 1,807,043 (1,840,773) (33,730) 187,620 260,700

Toowoomba and Surat Basin Enterprise Pty Ltd

100% 1,938,089 (1,806,378) 131,711 750,870 269,066

Controlled Entities - Financial Results 2012-13:

Name of Controlled Entity Ownership Interest

Revenue Expenses Profit/ (Loss) Assets Liabilities

Empire Theatres Pty Ltd 100% 3,179,452 (3,163,297) 16,155 1,532,713 812,692

Empire Theatre Projects Pty Ltd 100% 394,550 (465,841) (71,291) 24,720 133,073

Empire Theatres Foundation 100% 103,803 (34,860) (68,943) 1,319,607 736,112

Jondaryan Woolshed Pty Ltd 100% 1,669,806 (2,171,807) (502,001) 196,552 235,902

Toowoomba and Surat Basin Enterprise Pty Ltd

100% 1,245,713 (1,059,593) 186,120 804,172 454,079

Empire Theatres Pty Ltd (ACN 086 482 288) is a Heritage listed, purpose built performing arts theatre. It stages a wide variety of theatre, music and entertainment performances and is also a venue for hire.

Empire Theatre Projects Pty Ltd (ACN 135 705 878) is a wholly owned subsidiary of Empire Theatres Pty Ltd and undertakes projects to provide training and performance opportunities to the local community.

Empire Theatres Pty Ltd is the trustee for the Empire Theatres Foundation. This registered charitable trust was established to provide performing arts opportunities to young people in the Toowoomba region, to promote the performing arts for the benefit of the local community and preserve the cultural heritage associated with the Empire Theatre.

Jondaryan Woolshed (Pty Ltd (ACN 128 419 983) is a historical museum and tourist attraction which also hosts annual events and corporate and private functions.

Toowoomba and Surat Basin Enterprise Pty Ltd (ACN 128 419 983) focuses on growing investment and business activity in the region.



34 Financial Instruments Toowoomba Regional Council has exposure to the following risks arising from financial instruments: - credit risk - liquidity risk - market risk This note provides information (both qualitative and quantitative) to assist statement users evaluate the significance of financial instruments on the Council’s financial position and financial performance, including the nature and extent of risks and how the Council manages these exposures.

Financial risk management Toowoomba Regional Council is responsible for the establishment and oversight of the risk management framework, together with developing and monitoring risk management policies. Council’s management approves policies for overall risk management, as well as specifically for managing credit, liquidity and market risk. The Council’s risk management policies are established to identify and analyse the risks faced, to set appropriate limits and controls and to monitor these risks and adherence against limits. The Council aims to manage volatility to minimise potential adverse effects on the financial performance of the Council. Toowoomba Regional Council does not enter into derivatives.

Credit Risk Credit risk is the risk of financial loss if a counterparty to a financial instrument fails to meet its contractual obligations. These obligations arise principally from the Council’s investments and receivables from customers. Exposure to credit risk is managed through regular analysis of credit counterparty ability to meet payment obligations. The carrying amount of financial assets represents the maximum credit exposure. Investments in financial instruments are required to be made with Queensland Treasury Corporation (QTC) or similar state/ commonwealth bodies or financial institutions in Australia, in line with the requirements of the Statutory Bodies Financial Arrangements Act 1982. No collateral is held as security relating to the financial assets held by Toowoomba Regional Council. The following table represents the maximum exposure to credit risk based on the carrying amounts of financial assets at the end of the reporting period:

Note 2014 2013 $’000 $’000

Financial Assets Cash and cash equivalents 13 144,661 163,985 Equity investments 17 20 20 Receivables - rates 14 7,954 8,801 Receivables - other 14 24,610 19,663 Other credit exposure Guarantee 29 2,045 1,939

Total 179,290 194,408

Cash and cash equivalents The Council may be exposed to credit risk through its investments in the QTC Cash Fund and QTC Working Capital Facility. The QTC Cash Fund is an asset management portfolio that invests with a wide range of high credit rated counterparties. Deposits with the QTC Cash Fund are capital guaranteed. Working Capital Facility deposits have a duration of one day and all investments are required to have a minimum credit rating of “A-”, therefore the likelihood of the counterparty having capacity to meet its financial commitments is strong.



34 Financial instruments - continued Trade and other receivables

In the case of rate receivables, the Council has the power to sell the property to recover any defaulted amounts. In effect this power protects the Council against credit risk in the case of defaults. In other cases, the Council assesses the credit risk before providing goods or services and applies normal business credit protection procedures to minimise the risk. By the nature of the Councils operations, there is a geographical concentration of risk in the Council’s area. Because the area is largely (e.g. agricultural/mining), there is also a concentration in the (e.g. agricultural/mining) sector. Ageing of past due receivables and the amount of any impairment is disclosed in the following table:

Not past due Past due Less Impaired

$’000

Total

$’000$’000

31 to 60

days

$’000

61 to 90

days

$’000

Over 90

days

$’000

Receivables:

2014 31,545 67 291 868 (207) 32,564

2013 28,003 30 - 808 (377) 28,464

Liquidity risk Liquidity risk is the risk that the Council will encounter difficulty in meeting the obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. Toowoomba Regional Council is exposed to liquidity risk through its normal course of business and through its borrowings with QTC and other financial institutions. The Council manages its exposure to liquidity risk by maintaining sufficient cash deposits and undrawn facilities, both short and long term, to cater for unexpected volatility in cash flows. These facilities are disclosed in note 23. The following table sets out the liquidity risk in relation to financial liabilities held by the Council. It represents the remaining contractual cashflows (principal and interest) of financial liabilities at the end of the reporting period, excluding the impact of netting agreements:

2014

0 to 1 year

$’000

1 to 5 years

$’000

Over 5 years

$’000

Total contractual cash flows

$’000

Carrying amount

$’000

Trade and other 17,432 - - 17,432 17,432 payables

Loans QTC 18,744 66,451 144,659 229,854 155,892

36,176 66,451 144,659 247,286 173,324

2013


19,426 - - 19,426 19,426

Loans QTC 18,008 67,521 148,066 233,595 155,340

37,434 67,521 148,066 253,021 174,766

The outflows in the above table are not expected to occur significantly earlier and are not expected to be for significantly different amounts than indicated in the table.

Market risk Market risk is the risk that changes in market prices, such as interest rates, will affect the Council’s income or the value of its holdings of financial instruments.

Interest rate risk Toowoomba Regional Council is exposed to interest rate risk through investments and borrowings with QTC and other financial institutions (if applicable). The Council has access to a mix of variable and fixed rate funding options through QTC so that interest rate risk exposure can be minimised.



34 Financial instruments - continued Sensitivity

Sensitivity to interest rate movements is shown for variable financial assets and liabilities based on the carrying amount at reporting date. The following interest rate sensitivity analysis depicts what effect a reasonably possible change in interest rates (assumed to be 1%) would have on the profit and equity, based on the carrying values at the end of the reporting period. The calculation assumes that the change in interest rates would be held constant over the period.

2014

Financial assets and liabilities that are

held at variable interest rates total:

QTC and other cash funds

Other investments (excluding term deposits)

Loans - QTC

Net total

Net carrying

amount

Change in profit & (loss) from

1% increase 1% decrease

Change in equity from

1% increase 1% decrease

$’000 $’000 $’000 $’000 $’000

55,947 559 (559) 559 (559)

3,688 37 (37) 37 (37)

(155,892) (1,559) 1,559 (1,559) 1,559

(96,257) (963) 963 (963) 963

2013

QTC cash funds

Other investments

Loans - QTC

Net total

80,649 806 (806) 806 (806)

7,449 74 (74) 74 (74)

(155,340) (1,553) 1,553 (1,553) 1,553

(67,242) (673) 673 (673) 673

In relation to the QTC loans held by the Council, the following has been applied: QTC Fixed Rate Loan - financial instruments with fixed interest rates which are carried at amortised cost are not subject to interest rate sensitivity. QTC Generic Debt Pool - the generic debt pool products approximate a fixed rate loan. There is a negligible impact on interest sensitivity from changes in interest rates for generic debt pool borrowings. QTC Client Specific Pool - client specific pool products are often rebalanced to a target benchmark duration. This partially exposes clients to the level of interest rates at the time of rebalancing. Sensitivity on these products is provided by QTC through calculating the interest effect over the period. The sensitivity analysis provided by QTC is currently based on a 1% change but this is subject to change.

Fair Value The fair value of trade and other receivables and payables is assumed to approximate the value of the original transaction, less any allowance for impairment. The fair value of borrowings with QTC is based on the market value of debt outstanding. The market value of a debt obligation is the discounted value of future cash flows based on prevailing market rates and represents the amount required to be repaid if this was to occur at balance date. The market value of debt is provided by QTC and is discussed below and disclosed in Note 23. QTC applies a book rate approach in the management of debt and interest rate risk, to limit the impact of market value movements to clients’ cost of funding. The book value represents the carrying value based on amortised cost using the effective interest method.



35 National Competition Policy

(a) Activities to which the code of competitive conduct is applied

The Toowoomba Regional Council applies the competitive code of conduct to the following activities: Water & Wastewater Other Roads Private Works Fleet & Plant Building Certification Aquatic Facilities Quarry Operations Cemetery Operations Refuse Collection Waste Management Aerodromes Laboratory Services

This requires the application of full cost pricing, identifying the cost of community service obligations (CSO) and eliminating the advantages and disadvantages of public ownership within that activity.

The CSO value is determined by Council, and represents an activities cost(s) which would not be incurred if the primary objective of the activities was to make a profit. The Council provides funding from general revenue to the business activity to cover the cost of providing non-commercial community services or costs deemed to be CSO’s by the Council.

(b) Financial performance of activities subject to competition reforms:

The following table summaries the financial results for these, including competitive neutrality adjustments if applicable:

Water & Wastewater

Other Roads Private Works

Fleet & Plant Building Certification

Aquatic Facilities

2014

$’000

3,704

90,851

685

2014

$’000

33,347

2,881

-

2014

$’000

-

5,698

-

2014

$’000

32,137

147

-

2014

$’000

25

331

408

2014

$’000

3

1,955

1,495

95,240

64,529

36,228

35,431

5,698

4,639

32,284

26,189

764

818

3,453

3,605

30,711 797 1,059 6,095 (54) (152)

Revenue for services provided to the Council

Revenue for services provided to external clients

* Community service obligations

Less : Expenditure

Surplus (deficiency)

Quarry Operations

Cemetery Operations

Refuse Collection

Waste Management

Aerodromes Laboratory Services

2014

$’000

-

-

-

2014

$’000

-

515

432

2014

$’000

-

14,205

-

2014

$’000

4,331

5,158

1,622

2014

$’000

-

579

2,042

2014

$’000

1,309

422

-

-

92

947

1,142

14,205

9,811

11,111

8,022

2,621

1,348

1,731

1,305

(92) (195) 4,394 3,089 1,273 426

Revenue for services provided to the Council

Revenue for services provided to external clients

* Community service obligations

Less : Expenditure

Surplus (deficiency)



35 National Competition Policy - continued

(c) CSO’s were paid during the reporting year to the following activities.

Activities CSO description Actual

Water & Wastewater To provide pensioner rebates on water and wastewater activities. 685

Waste Management To provide public dumping facilities. 1,622

Building Certification To provide a standard of building compliance and general development. 408

Aquatic Facilities To provide recreational facilities to as wide as possible cross section of the community. 1,495

Cemetery Operations To maintain historical headstone sections and to provide cemetery facilities to rural areas. 432

Aerodromes To provide an economic benefit to the region and to provide airport facilities to rural areas. 2,042

REGIONAL COUNCIL

FINANCIAL STATEMENTS

For the year ended 30 June 2014

MANAGEMENT CERTIFICATE For the year ended 30 June 2014

These general purpose financial statements have been prepared pursuant to sections 176 and 177 of the

Local Govemment Regulation 2012 (the Regulation) and other prescribed requirements.

ln accordance with section 212(5) of the Regulation we certify that:

(i) the prescribed requirements of the Local Governmelll Act 2009 and Local Government Regulation 2012

for the cstablislunent and keeping of accounts have been complied with in all material respects; and

(ii; the general purpose financial statements, as set out on pages 1 to 53, present a true and fair view, in

aceordanc~·t"'ith Australian Accounting Standards, of the Council's transactions for the financial year

and ii~l position at the end of the year.

l~./~~;/ v---<.-/'. --.;

Mayor

Cr Paul Antonio

Date: 13 October 2014 Date: 13 October 2014


AUDITOR'S REPORT

To the Mayor of Toowoomba Regional Council

Report on the Financial Report

I have audited the accompanying financial report of Toowoomba Regional Council, which comprises the statement of financial position as at 30 June 2014, the statement of comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, notes comprising a summary of significant accounting policies and other explanatory information, and certificates given by the Mayor and the Chief Executive Officer.

The Council's Responsibility for the Financial Report

The Council is responsible for the preparation of the financial report that gives a true and fair view in accordance with prescribed accounting requirements identified in the Local Government Act 2009 and Local Government Regulation 2012, including compliance with Australian Accounting Standards. The Council's responsibility also includes such internal control as the Council determines is necessary to enable the preparation of the financial report that gives a true and fair view and is free from material misstatement, whether due to fraud or error.

Auditor's Responsibility

My responsibility is to express an opinion on the financial report based on the audit. The audit was conducted in accordance with the Auditor-General of Queensland Auditing Standards, which incorporate the Australian Auditing Standards. Those standards require compliance with relevant ethical requirements relating to audit engagements and that the audit is planned and performed to obtain reasonable assurance about whether the financial report is free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial report. The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the financial report, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation of the financial report that gives a true and fair view in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control, other than in expressing an opinion on compliance with prescribed requirements. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the Council, as well as evaluating the overall presentation of the financial report.

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


The Auditor-General Act 2009 promotes the independence of the Auditor-General and all authorised auditors. The Auditor-General is the auditor of all Queensland public sector entities and can be removed only by Parliament.

The Auditor-General may conduct an audit in any way considered appropriate and is not subject to direction by any person about the way in which audit powers are to be exercised. The Auditor-General has for the purposes of conducting an audit, access to all documents and property and can report to Parliament matters which in the Auditor-General's opinion are significant.

Opinion

In accordance with s.40 of the Auditor-General Act 2009-

(a) I have received all the information and explanations which I have required; and

(b) in my opinion -

(i) the prescribed requirements in relation to the establishment and keeping of accounts have been complied with in all material respects; and

(ii) the financial report presents a true and fair view, in accordance with the prescribed accounting standards, of the financial performance and cash flows of Toowoomba Regional Council for the financial year 1 July 2013 to 30 June 2014 and of the financial position as at the end of that year.

Other Matters - Electronic Presentation of the Audited Financial Report

Those viewing an electronic presentation of these financial statements should note that audit does not provide assurance on the integrity of the information presented electronically and does not provide an opinion on any information which may be hyperlinked to or from the financial statements. If users of the financial statements are concerned with the inherent risks arising from electronic presentation of information, they are advised to refer to the printed copy of the audited financial statements to confirm the accuracy of this electronically presented information .

.,A' r /, . _X.JfCLy'

D A STOui'JcPA (as Deleg~tElof the Auditor-General of Queensland)

Queensland Audit Office Brisbane


REGIONAL COUNCIL Current-ye11r Financial Sustain ability Statement For the yur ended 30 .June 2014

M easures of Fin~tncilll Sust11inability

(i) Operating surplus ratio Operating surplus (Net result excluding all capilill items) divided by total operating revenue (excludes capital revenue)

(ii) Asset sustainabilit:v ratio Capital expenditure on the replac~m~nt of asset~> (ren~wals) divided by depreciation expense.

(iii) N ct financial liabilities ratio Total liabilities less current ass~ts di vid~d by to liJ I operating revenue

Council's performance at 30 June 2014 against key ftnancial ratios:

Note I - Rasis of preparation

Target

Actual

Operating surplus ratio

between 0% and 10% - 0 1.53 Yo :

Asset Net financial sustain ability liabilities ratio

ratio greater than 90% not greater than

60% 17 9 .88°' ,. 47.74"'

The current year financial su.~ta inability statement is a special pUT)lOSe statement prepared in accordance with the requirements of the Local Govt::rnment Regulation 2012 and th~ financial Management (Sus tai.nability) Guidelines 20 I 3. The amounts used to calculate the three reported measures arc prepared on an accmal basis and arc drawn ti·omtllc Council's audited general pullJoSe fmancia1 statements for the year ended 30 June 2014.

Certificate of Accuracy For the year ended 30 J une 2014

This current-year financial sustainability statement has b~en prepared pursuant to Section 178 of the Local Government H.egulation 20 12 (the regulation).

In accord~/1·ith Section 2 12(5) of the Regulation we certify that this cummt-year fu1ancial sustainability statement has been accurately calculated.

JL£.~ Mayor Cr Paul Antonio

Date: 13 October 2014

OAO certified statements


AUDITOR'S REPORT

To the Mayor of Toowoomba Regional Council

Report on the Current-Year Financial Sustainability Statement

I have audited the accompanying current-year financial sustainability statement, which is a special purpose financial report of Toowoomba Regional Council for the year ended 30 June 2014, comprising the statement and explanatory notes, and certificates given by the Mayor and Chief Executive Officer.

The Council's Responsibility for the Current-Year Financial Sustainability Statement

The Council is responsible for the preparation and fair presentation of the current-year financial sustainability statement in accordance with the Local Government Regulation 2012. The Council's responsibility also includes such internal control as the Council determines is necessary to enable the preparation and fair presentation of the statement that is accurately calculated and is free from material misstatement, whether due to fraud or error.

Auditor's Responsibility

My responsibility is to express an opinion on the current-year financial sustainability statement based on the audit. The audit was conducted in accordance with the Auditor-General of Queensland Auditing Standards, which incorporate the Australian Auditing Standards. Those standards require compliance with relevant ethical requirements relating to audit engagements and that the audit is planned and performed to obtain reasonable assurance about whether the statement is free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the statement. The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the statement, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Council's preparation and fair presentation of the statement in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Council's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the Council, as well as evaluating the overall presentation of the statement.

My responsibility is to form an opinion as to whether the statement has been accurately calculated based on the Council's general purpose financial report. My responsibility does not extend to forming an opinion on the appropriateness or relevance of the reported ratios, nor on the Council's future sustainability.

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


The Auditor-General Act 2009 promotes the independence of the Auditor-General and all authorised auditors. The Auditor-General is the auditor of all Queensland public sector entities and can be removed only by Parliament.

The Auditor-General may conduct an audit in any way considered appropriate and is not subject to direction by any person about the way in which audit powers are to be exercised. The Auditor-General has for the purposes of conducting an audit, access to all documents and property and can report to Parliament matters which in the Auditor-General's opinion are significant.

Opinion

In accordance with s.212 of the Local Government Regulation 2012, in my op1mon, in all material respects, the current-year financial sustainability statement of Toowoomba Regional Council, for the year ended 30 June 2014, has been accurately calculated.

Emphasis of Matter- Basis of Accounting

Without modifying my opinion, attention is drawn to Note 1 which describes the basis of accounting. The current-year financial sustainability statement has been prepared in accordance with the Financial Management (Sustainability) Guideline 2013 for the purpose of fulfilling the Council's reporting responsibilities under the Local Government Regulation 2012. As a result, the statement may not be suitable for another purpose.

Other Matters - Electronic Presentation of the Audited Statement

Those viewing an electronic presentation of this special purpose financial report should note that audit does not provide assurance on the integrity of the information presented electronically and does not provide an opinion on any information which may be hyperlinked to or from the financial statements. If users of the financial statements are concerned with the inherent risks arising from electronic presentation of information, they are advised to refer to the printed copy of the audited financial statements to confirm the accuracy of this electronically presented information.

//~S~ { Z 7 OCT Z014 ~

':~r(. ·~~· I I

D A STOLZ''·.fGPA (as Delegate of the Auditor-General of Queensland)

Queensland Audit Office Brisbane


REGIONAL COUNCIL

Long-Term Financial Sustainability Statement Prepared as at 30 June 2014

Measures of Financial Sustainability

(i) Operating surplus ratio Operating surplus (Net result excluding all capital items) divided by total operating revenue (excludes capital revenue)

(ii) Asset sustain ability ratio Capital expenditure on the replacement of assets (renewals) divided by depreciation expense.

(iii) Net financial liabilities ratio Total liabilities less current assets divided by total operating revenue

Council's performance at 30 June 2014 against key financial ratios:

Target

Actuals at 30 June 2014 Projected for the years ended: 30 June 2015

30 June 20 16 30 June 201 7 30 June 201 8 30 June 2019 30 June 2020 30 June 2021 30 June 2022 30 June 2023

Operating Asset Net financial surplus ratio sustainability liabilities ratio

ratio between 0% greater than 90% not greater than

and 10% 60% ' ~ 1.53% ' 179.88% i 47.74% L __ 0.30% +-~ 7~?. iQo;.;-~J-··_-'=5~9~.4--=0_,.o/.-'=o---l L o.80% , ~ 61.20% ~ r-: _ -:c82='. __ 4o':c•:...:x,_-i i 0.50% ! 59. 10% ! 97 .40%

2.30% ~.--·~ir-· 65.20% ___.-+! --'=9-4~.8:-c:O-'=o/..:..o _...jl 1.90% 61.3 0% 55.50% ! r 2.20% --·

1

60.00% 80.80% .j 2.20% 1 58.00% 75.10% 1

~~ -~2--=.2~0_,.o/..:..o _,j _ _ 5~5_,. . .:..60.:..o/.__:o __ --i _ ___ 6~3--.1~0.:..0/o.:..___j ~· 55.20% _ __.__--=5-'1-".5'--0--=o/.--· _...JI

Financial Management Strategy

Council measures revenue and expenditure trends over time as a guide to future requirements and to make decisions about the effic ient allocation of resources to ensure the most effective provision of services. Council ensures that its financial management strategy is prudent and that its long~term financial forecast shows a sound fi nancial position whilst also being able to meet the community 's current and future needs.

Certificate of Accuracy For the long-term financial sustain ability statement prepared as at 30 June 2014

This long~tenn fmancial sustainability statement has been prepared pursuant to Section 178 of the Local Government Regulation 201 2 (the regulation).

In accordance with Section 212(5) of the Regulation we certifY that this long~tenn fni~nc_ja l sustainability statement has been accurately calculated .

Mayor Cr Paul Antonio

Date: 13 October 20 14 Date: 13 October 2014

························ ········································ ·· ········································ ·················································· TOOWOOMBA REGIONAL COUNCIL Annual Report 2013-14 / Our Organisation / CHAPTER 3 145

PO BPO Boox 3021,x 3021,TToooowwoomba QLD 4350oomba QLD 4350 P:P: 131 TR131 TRCC (131 872)(131 872) F:F: 1800 448 8821800 448 882 E:E: infinfo@[email protected] W:W: wwwwww.t.toooowwoombaRoombaRC.qldC.qld.go.govv.au.au

PPrintrinted on Aed on Austrustralian made ralian made rececyycled papcled paper using ver using vegetable based inksegetable based inks..148 CHAPTER 1 / Our Region at a Glance / TOOWOOMBA REGIONAL COUNCIL Annual Report 2013-14

www.toowoombaRC.qld.gov.au

toowoomba regional council annual report

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