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DRAFT CS.

2 ATTACHMENT

Budget Report
2018/19
Budget Report 2018/19
For public display from 24 April to 22 May 2018

Content

Mayors and CEO's Introduction

Budget Reports

1. Link to the Council Plan


2. Services and service performance indicators
3. Financial statements
3.1 Comprehensive Income Statement
3.2 Balance Sheet
3.3 Statement of Changes in Equity
3.4 Statement of Cash Flows
3.5 Statement of Capital Works
3.6 Statement of Human Resources
4. Notes to the financial statements
4.1 Comprehensive Income Statement
4.2 Balance Sheet
4.3 Statement of changes in Equity
4.4 Statement of Cash Flows
4.5 Capital works program
5. Financial Performance Indicators

Appendices

A1 Summary of New Initiatives


A2 Summary of Customer Fees and Charges

On 18 April 2018, Council approved the draft Budget Report for public display from 24 April to 22 May
2018. If you have any comments please submit them in writing before 11am on 22 May 2018. Your
comments should be addressed to John Hausler, Director Corporate Services, Macedon Ranges Shire
Council, P.O. Box 151, KYNETON VIC 3444 or emailed to mrsc@mrsc.vic.gov.au

On 26 April 2017, Council approved the draft Budget Report for public display from 2 May to 30 May
Mayor and CEO’s Introduction

Mayor’s Introduction

On behalf of Council staff and Councillors I wish to present the draft Budget Report 2018/19 for your
consideration.

This budget aligns with the Council Plan 2017-2027 (draft Year Two 2018-2019 Action Plan), currently
also out for consultation, which identifies key priorities across three themes—liveability, sustainability
and efficiency—and sets out the range of initiatives we will undertake to achieve our priorities. More
detail on our major 2018/19 initiatives is provided in Chapter 2.

We significantly increased spending on Council facilities and buildings, including a number of proposed
major facility upgrades in partnership with the Victorian Government and our valuable community
organisations. We will also continue to maintain our extensive road network. Increased funding has been
proposed for statutory planning so we can meet the required timeframes for processing applications.

We have proposed funds to develop a Disability Action Plan to support the aims of the Disability
Discrimination Act. Resources are also recommended to be used to prepare a Reconciliation Action
Plan to strengthen relationships with traditional owners. Funds to review our economic development
strategy will ensure we can continue to support the needs of local businesses and tourism.

We continue to include ways to reduce our environmental impact, such as more energy efficiency
measures on Council buildings and allocating funding to projects such as a trial community climate
change action plan, a trial solar waste compactor and investment in understanding our renewable
energy generation options.

In the draft 2018/19 Budget we propose to increase our support for local community groups to hold
regular monthly meetings in selected Council meeting rooms. This would allow not-for-profit groups
based in the shire to meet twelve times per year free of charge.

This draft budget presents one of the many opportunities for you to have input into our decision making
for the future of the shire. It is available for four weeks, during which time everyone is welcome to make
a written submission. We will consider all submissions and listen to anyone who wishes to be heard in
support of their submission. Based on the submissions, changes may be made to the final version and
if that’s not possible, the comments may influence the development of future projects and budgets.

We look forward to hearing your ideas and suggestions over the next four weeks.

Cr Jennifer Anderson
Mayor
18 April 2018

Draft Budget Report 2018/19 for public display and comment until 22 May 2018

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Chief Executive Officer’s Summary

1.1 Introduction

The prepared budget responds to the environmental, infrastructure and social needs of our community. When
resources are limited it is essential that those resources are carefully allocated so we are able to achieve our
objectives and deliver services.

We work closely with the community in relation to improving our overall customer service and the quality of
our day-to-day service delivery including extensive road, bridge and footpath improvements. We also work
in partnership with our community to improve recreational and community amenities and preserve our natural
environment.

We recognise that we are planning for the future wellbeing of our community through the decisions we make
now. For responsible financial management we need to look at the long-term implications of what we do and
don’t do. On the following pages, the key budget information that many residents and ratepayers will want to
know is highlighted.

1.2 Balanced Budget

Each year we prepare and adopts a budget for the following financial year. It is our objective to prepare at a
minimum, a balanced budget where income from all sources equals expenditure. The 2018/19 Budget
currently is balanced as follows below –

Operating income $75.8 million


Capital Income $ 8.5 million
Total Income $84.3 million

Operating Expenditure $65.6 million


Capital Expenditure $18.7 million
Total Expenditure $84.3 million

The above summary includes transfers to and from financial reserves, loan redemption and interest. It
excludes non-cash items such as contributory non-monetary assets and depreciation. Also excluded is future
year funding for large projects that cross over into the next financial year.

1.3 Operating Income

Rates and charges are recognised as a significant source of revenue. Planning for rate increases is therefore
an important part of the resource planning process. The Victorian Government imposed rate capping policy
is a major factor.

It is also necessary to balance the importance of rate revenue as a funding source with community sensitivity
to rate increases, particularly given fluctuations in property valuations used for rating purposes, which are
recorded in the biennial General Valuations.

Further details on our Rating Strategy, which establishes a framework by which rates and charges will be
shared by the community, can be found in the Strategic Resource Plan.

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Based on recent historical evidence, the long term forecast is that there will be about 1.5% growth each year
in our total revenue due to new subdivisions and new constructions. The corresponding increase in
population leads to an increase in the demand for our services. Experience has shown that the cost in
providing services to meet the increased demand is greater than the corresponding growth in rate revenue.

The total revenue that will be generated from rates, municipal charge and waste service charges in the
2018/19 Budget is almost $48.4 million, which is about 5.5% ($2.5 million) more than 2017/18. The increase
in waste service charges is higher than previous years as the current kerbside collection contract ends in
2018/19 and the expected costs under the new contract will be higher. Also the cost of recycling has
increased following China’s decision to stop the import of low quality mixed recyclable materials. The
kerbside collection charge is not part of rates and is not subject to the rate cap. There is no planned increase
in the municipal charge in line with the direction indicated in the draft update to the Local Government Act
which is being developed by the Victorian Government.

For property owners, rates and charges will increase, on average, by 4.2%. The average property value in
the shire is $584,026 and the following example is based upon the average:

2017/18 2018/19
Average Valuation $529,546 $584,026
General Rate in the Dollar $0.002965 $0.002735
General Rates $1,557 $1,597
Municipal Charge $212 $212
Garbage & Recycling Charge $273 $317
Garden Bin Charge $63 $68
Total $2,105 $2,194
Difference $89
Percentage increase 4.2%

The following chart compares the increase in rates and charges that has applied to most property owners
over six years. We have taken a reasonably consistent and responsible approach to increases in rates and
charges in the past and in 2018/19 has delivered a budget within the imposed cap (which excludes the
increase in waste charges).

6.0%
Annual increae in rates & charges
5.0%

4.0%

3.0%

2.0%

1.0%

0.0%
2013/14 2014/15 2015/16 2016/17 2017/18 2018/19

The latest official population for the Macedon Ranges Shire is 47,512 as at 2016 (source: ABS Estimated
Resident Population 2017). Our population growth has been steady at around 2% per annum.

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Our objective is to ensure that we are able to fund ongoing service delivery to at least the same quality and
quantity as we have done in the past. For us, this means that we need to be able to:
 respond to greater service demands from residents
 deal with growth in the population of residents
 fund renewal of infrastructure and community assets
 deal with the Victorian Government rating policy (refer section 1.7)

1.4 Operating Expenditure

The growth of our shire population, our facilities, our open spaces and our infrastructure, particularly footpaths,
continues to occur strongly and consistently. New subdivisions increase the costs of maintenance and cleaning
of public open spaces, stormwater drainage, footpaths and street sweeping.

The graph below shows the growth in our total operating expenditure between 2013/14 and 2018/19 (excluding
depreciation). The average growth in operating expenses during this period is 2.5% with part of this growth
being offset by higher user fees and operating grants as a result of increased usage of our services.

Our pursuit of operational efficiencies and quality services will ensure we continue to deliver value for money
to our ratepayers. Part 3 of the Budget Report provides a description of our services to the community, that is,
it provides an answer to the question, “What do I get for my rates”?

1.5 Capital Expenditure

Capital expenditure is an investment in assets, such as land, buildings, infrastructure and major plant and
equipment.

Capital investment is primarily on the construction of buildings, roads, drains, footpaths and bridges. It also
includes the purchase of land, major plant and equipment, vehicles, IT systems and playgrounds.

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We have a long term Capital Works Plan to guide our planning and decision making. It is a plan to ensure
that, in the future, we will be able to afford what we would like to do.

Despite the plan, our capital expenditure fluctuates from year to year mainly due to the fluctuating availability
of government grants. The following chart compares this expenditure between 2013/14 and 2018/19.

$M
25

20

15

10

0
2013/14 2014/15 2015/16 2016/17 2017/18 2018/19

Note – the 2017/18 and 2018/19 totals are for budgeted new works.

The total planned capital expenditure that will occur during 2018/19 will be $24.0 million, of which $18.7 million
will be new budgeted expenditure and $5.2 million is budgeted expenditure from 2017/18, which we estimate
will be carried forward to 2018/19.

At the end of each financial year there are projects that are incomplete because they could not be undertaken
neatly between 1 July and 30 June. This could be due to a variety of factors including planning, community
consultation, objections, tendering, the success of grant applications, contracting and the magnitude of the
project.

1.6 Funding Sources for Capital expenditure


The analysis of Capital Works can be found in section 4.5. It shows that there will be new capital expenditure
of $18.7 million in 2018/19, which will be funded as follows:

1.6.1. Grants
The level of capital works fluctuates significantly from year to year depending on which grants the government
invites applications. We will apply for (or have been allocated) government grants of $5.6 million for projects
in 2018/19.

1.6.2. New Loans


The budget currently forecasts that one new loan for $0.7m will be required in 2018/19. These loans (grant
funding dependent) will enable the funding of the New Gisborne sports fields ($0.5M) stage 1 and the Kyneton
early learning centre stage 1 ($0.2M).

1.6.3. Financial Reserves and Asset sales


We maintain financial reserves for specific purposes in accordance with our financial reserves policy. Asset
sales mainly relate to plant (tracks, graders, etc.) and fleet replacements. The budget includes an allocation of
$2.4 million from the financial reserves and asset sales.

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1.6.4. Contributions
A number of contributions have been outlined within the 2018/19 budget including $0.15m for capital works
projects (see section 4.5.2 for details).

1.6.5. Rates and charges


We will allocate $10.2 million of 2018/19 rate revenue to new capital expenditure. This is an increase of $1.6m
from 2017/18.

1.7 Victorian Government’s Rating Policy

In 2015, the Victorian Government established the Fair Go Rates System, a legislative framework which, from
the 2016/17 financial year, limited the annual increase in local government rates and municipal charges.

Under the Fair Go Rates System, local councils are not able to increase the average ratepayers rates and
municipal charge by more than the average rate cap (unless they successfully apply to the Essential Services
Commission for a higher cap).

The Victorian Government sets the average rate cap on the change in the consumer price index over the
financial year to which the rate cap relates, plus or minus any adjustment, which may take into account factors
such as wage pressures or efficiency dividends. In 2018/19 we have chosen not to apply for a higher cap.

In 2018/19, the average rate cap means that the average ratepayer’s rates and municipal charge must not
increase by more than 2.25%.

1.8 Conclusion

This budget seeks to address the community’s priorities through an increase in overall capital expenditure
within a 2.25% rate increase whilst continuing to provide quality works and services. This includes an almost
$1 million increase in renewal expenditure on Councils facilities and buildings and continued investment in foot
and cycle path connectivity and energy efficiency in Council buildings

I encourage you to take a look at the Budget Report to see the extensive support for and partnership with our
community.

Margot Stork
Chief Executive Officer
18 April 2018

Draft Budget Report 2018/19 for public display and comment until 22 May 2018

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1.9 Budget Report Background

1.9.1 Introduction

Each year we prepare and adopt a budget for the following financial year in accordance with the Local
Government Act and the Local Government (Finance and Reporting) Regulations.

We begin budgeting in November by reviewing the proposed projects in the long term capital works plan and
the available sources of corresponding income such as grants and loans. During December and January, we
prepare Business Cases for Capital Projects and New Initiatives. Councillors become involved in the budget
process during February. During Councillor Workshops in March, Councillors consider the capital projects
and major initiatives that should be undertaken. Councillors also consider loans, rates, waste charges and
customer fees that are required to fund the ongoing services and new projects. The Budget Report is written
during March and April.

1.9.2 Public Display and Comments (Submissions)

On 18 April 2018, Council approved the draft Budget Report 2018/19 for public display from 24 April to 22
May 2018. We welcome feedback and invite your written comments. If you have any comments, submit them
in writing before 11am on 22 May 2018. Your comments should be addressed to John Hausler, Director
Corporate Services, Macedon Ranges Shire Council, PO Box 151, KYNETON VIC 3444 or emailed to
mrsc@mrsc.vic.gov.au

The process of considering and determining submissions occurs at two Council meetings.

All submissions received before 11am on 22 May 2018, will be included as an attachment to the agenda for
the first Council meeting. The agenda will be available to the public and the meeting will be open to the public.
The submitter’s name, address and telephone number will be redacted (that is, “blacked out”) from the
submission to protect their identity and privacy.

The first Council Meeting will be held at 7pm on Wednesday 30 May 2018 in the Council offices, Robertson
Street, Gisborne. At this meeting submitters are entitled to make a verbal presentation in support of their
submission.

The second Council meeting will be held at the same location at 7pm on Wednesday 13 June 2018. It is
expected that Council will make a decision on the submissions at the second meeting. Once again, the
agenda will be available to the public and the meeting will be open to the public, however, at the second
meeting there is no opportunity for submitters to make a verbal presentation.

In summary, the key stages and dates are –


1) Draft Budget Report approved for public display 18 April
2) Public notice that the draft Budget Report is available 24 April
3) Draft Budget available for public display and comment 24 April – 22 May
4) Submissions period closes 11am 22 May
5) Submitters heard by Council 7pm 30 May
6) Submissions and recommendations considered by Council 7pm 13 June

1.9.3 Financial statements

The Budget Report includes the Budgeted Financial Statements shown in Part 4 of our Budget Report. These
statements have been prepared for the year ending 30 June 2019 in accordance with the Local Government
Model Financial Report prepared by Chartered Accountants Australia and New Zealand.

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1.9.4 Planning and Reporting Framework

The Council Plan, Strategic Resource Plan, Budget Report and Annual Report fit within the Planning,
Performance and Reporting Framework as follows –

Council Plan Annual Report


 Strategic objectives  Report of operations
 Strategies -Service performance
 Strategic indicators -Major initiatives
-Governance &
management
Strategic Resource Plan  Financial statements
Community  Financial statements -Financial statements
engagement  Non-financial resources -Capital works
statement
-Notes
 Performance
Budget Report statement
 Financial statements
-Service performance
 Services and initiatives
outcomes
 Service outcome indicators
-Financial performance
 Major initiatives
-Sustainable capacity

The Council Plan sets out Council’s Priorities for its four year term of office. It is reviewed annually, when
we set new Actions upon which we will measure the achievement of those priorities.

The Strategic Resource Plan is the medium-term financial plan. It is also reviewed annually and expresses
the financial and non-financial resources that we requires to achieve our priorities.

The Budget Report is the short-term plan which specifies the resources required to fund our services and
initiatives over the next 12 months.

The Quarterly Report, which is not shown in the above diagram, is produced four times per year and
provides the community with a report on the progress that was made in the previous 3 months.

The Annual Report is published in September each year and provides the community with a comprehensive
report of our operations, performance and finances in the previous financial year.

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1.9.5 Legislative Requirements

The “Planning and Accountability” requirements are found in Part 6 of the Local Government Act [the Act]. In
this Part of the Act, the Victorian Parliament requires local councils to prepare a Council Plan; a Strategic
Resource Plan; a Budget Report and an Annual Report.

The Budget Report complies with the requirements of the Act, which are briefly itemised below.

Section 127 of the Act states Council must ensure the budget contains:
1. Financial statements in the form set out in the Local Government Model Financial Report
2. A description of the services and initiatives to be funded in the budget
3. A statement as to how those services and initiatives will contribute to achieving the strategic
objectives specified in the Council Plan
4. The major initiatives
5. The indicators and measures of our service performance, financial performance and sustainable
capacity, the results of which will be reported in our Performance Statement as part of our Annual
Report 2018/19 (to be published in September 2019)
6. Details of the differential rates.

Section 129 requires Council to give public notice of the draft Budget Report; place the draft Budget Report
on public display; and invite submissions. Section 223 gives a person the right to make a submission and be
heard in support of their submission.

Section 158 requires Council to declare the amount, which it intends to raise by rates. Section 159 permits
Council to declare a municipal charge to cover the governance costs of Council. Section 161 permits Council
to raise rates by the application of differential rates and requires Council to provide an explanation of the
differential rates. Section 162 permits Council to declare service charges for the collection and disposal of
waste.

Regulation 9 requires Council to include the following financial statements in the Budget Report and in the
form set out in the Local Government Model Financial report:
1) Budgeted Comprehensive Income Statement
2) Budgeted Balance Sheet
3) Budgeted Statement of Changes in Equity
4) Budgeted Statement of Cash Flows
5) Budgeted Statement of Capital Works.

Regulation 10 requires Council to include the following information in the Budget Report:
1) Itemised summary of capital expenditure and funding sources
2) Statement of human resources and a summary of expenditure incurred in employing staff
3) Summary of borrowings
4) Itemised summary of rates and charges.

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2. Services and service performance indicators

Our “Council Plan” includes five priorities that define our focus for the future.

Part 2 of our Budget Report is presented so that it aligns to those five priorities.

The information within Part 2 demonstrates how we hold ourselves accountable to our Ratepayers and
Residents. Under each Priority there is:

1. A description of our services, which are funded in the budget


2. A description of our major initiatives, which are funded in the budget
3. A statement as to how those services and initiatives will contribute to achieving the priority
4. The Victorian Government’s indicators and measures of our service performance; the results of which
will be reported in the Performance Statement in our Annual Report 2018/19, which will be published in
September 2019.

At the conclusion of Part 2 is a high level summary of the budgeted income we expect to generate from all
sources and the expenditure that will be incurred in achieving our priorities. The high level summary includes
transfers to and from financial reserves, loans, loan redemption and interest. It excludes non-cash items such
as non-monetary assets and depreciation and excludes incomplete capital projects that will be carried
forward from 2017/18 to 2018/19.

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2.1 Priority – Promote Health and Wellbeing

Why is this a priority

We want Macedon Ranges residents to be mentally and physically healthy and active.

Description of services:

Aged and Early Years


1. We provide Early Years Services including management of eight kindergartens, which provide
programs to about 750 children.
2. We provide Maternal and Child Health support for up to 600 new babies and their families each year.
Our nurse’s conduct almost 4,300 key age and stage consultations each year for infants and children
aged 0-6 years.’
3. We deliver Home and Community Care services to over 1,000 residents, across domestic services,
personal care, respite care, delivered meals and home maintenance. We also manage and support
about 80 Volunteers.

Youth, Community and Culture


1. We provide research and local demographics and develop social policy. We monitor and report on
progress against objectives in the Health and Wellbeing Plan.
2. We are part of the Goldfields Library Corporation and provide libraries in Gisborne, Kyneton, Woodend
and Romsey.
3. We work in partnerships with community groups to deliver local projects that improve community
wellbeing and respond to community and social needs.
4. We provide a variety of programs such as Youth Spaces, Live4Life, Youth leadership and Music in the
Sticks to over 3,000 young people each year.
5. We present a program of performance, visual arts, cultural and heritage events, in five venues, which
are attended by over 45,000 residents and visitors each year.
6. We provide volunteer opportunities to encourage community connection.

Recreation
1. Each week, we deliver 55 fitness and aquatic classes. We provide learn to swim classes for over 2,400
children. There are about 150,000 participations in indoor leisure centres every year and over 9,000
visits to the outdoor pools over summer. In total we cater for over 510,000 visits to our aquatic and
leisure facilities.
2. We manage Hanging Rock for conservation, picnicking, sightseeing, local sport and recreational
activities plus a small number of major events including the annual car club picnic and internationally
recognised concerts.
3. We manage 20 sporting reserves which are made available to 47 seasonal user groups and we provide
assistance to 133 sporting clubs. We manage numerous facilities including 81 tennis courts, 40
playgrounds, nine lawn bowling rinks, seven equestrian areas, five skate parks, and three BMX tracks.

Public Health and Safety

1. Our immunisation programs protect people from many infectious diseases. The program is run over
five preschool sessions in Gisborne, Kyneton, Woodend, Riddells Creek and Romsey. The school
program involves three visits to seven secondary colleges.
2. We respond to matters relating to domestic pets, livestock, disturbances, littering and parking offences
to enhance and protect community safety. We register and record over 14,000 dogs and cats.

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2.1 Priority – Promote Health and Wellbeing (Continued)

3. We provide services that assist keep our community safe through providing 19 school crossing
services, wastewater management and compliance with food legislation via over 280 class 1 and class
2 food safety assessments annually.

Description of major initiatives:

Initiatives in the 2018/19 budget that align directly to the key actions of the Council Plan for Promoting Health
and Wellbeing include the following:
 Ongoing demonstration of leadership in the advancement of gender equality inclusive of
implementing the newly developed Organisational Gender Equality Action Plan and the development
of female friendly change rooms at Kyneton Showgrounds Number 2 Oval change rooms and
Gardiner Reserve Change rooms.
 Pursue funding for Stage one of the Woodend to Hepburn rail trail, including seeking a 2018/19
commitment of $500,000.
 Continue to contribute staff resources that work with communities to promote safety, equal and
respectful relationships and opportunities for empowerment including through the establishment of
an Elder Abuse Prevention Network.
 To demonstrate the commitment to promoting diversity, inclusion and community awareness, the
budget has allocated $20,000 to participation in those awareness or recognition days which align
with our identified social, health and wellbeing priorities, including mental health, gender equality,
indigenous culture, healthy eating, community safety, volunteering, participating in arts and culture
and socio-economic disadvantage.
 Expending $29,500 to develop a Reconciliation Action Plan to provide a strategic framework to
strengthen relationships with traditional owners, build the Organisation’s cross-cultural competence
and support broader reconciliation throughout the shire.
 Continue to support community awareness and resilience in relation to mental health through support
for the activities of the Macedon Ranges Suicide Prevention Group.

We are contributing $350,000 to the construction of a changing place facility in Gisborne to provide benefit
to people with disabilities, their families and carers.

$25,000 is allocated to complete a Disability Action Plan that documents the policies and programs that would
be implemented to support the aims of the Disability Discrimination Act.

We will continue our commitment to youth by allocating $15,000 for casual employment of the Youth Strategy
co-designer group for the 2018-19 year to assist with or facilitate internal or external consultation that we
may wish to undertake.

In order to be informed regarding the impacts of aged care industry changes $50,000 has been allocated to
provide localised market analysis and seek independent advice on the capacity of providers to meet the
Commonwealth Home Support Programme and Home and Community Care program for younger people
needs in the shire.

We will also continue to undertake a significant construction program for community, sport and recreation
purposes, the details of which can be found in section 4.5.

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2.1 Priority – Promote Health and Wellbeing (Continued)

Funding has been allocated for three capital projects in partnership with the community –
1. Gisborne Tennis Club – contribution of $50,000 towards lighting and court development;
2. Kyneton Soccer Club – contribution of $50,000 towards lighting in Barkly Square; and
3. Malmsbury Cricket Club – contribution of $20,000 towards cricket ground upgrades.

In addition to this $50,000 of funding has been allocated to implementing additional actions of the Walking
and Cycling Strategy including safety signage and other supporting infrastructure to paths and trails.

We will make a $200,000 investment to leverage Victorian Government funding for the construction of a
Kyneton Early Learning Centre.

$40,000 of funding will be allocated to refurbishing facilities at the Kyneton Pound to better cater for livestock
and horses welfare when seized by local laws officers.

Statement of how we achieve our priority:

We promote the planning, development and provision of programs that build community well-being and
capacity in the shire. We will do this by delivering services and programs across the shire and partnering with
other agencies to influence and advocate on behalf of the community.

We support families and help children grow, learn and develop in a safe and caring environment through
provision of high quality kindergarten programs and Maternal and Child Health (MCH) services. We also
support residents who are aged, assisting them to maintain independence, participate in community life and
be actively involved in decisions about their support and care needs.

We are responsible for the planning, development, operation, maintenance and support of sporting and
recreational opportunities. The opportunity to participate in formal and informal health and recreation
activities is important to people of all ages and abilities.

We recognise the importance of the natural environment and public open spaces that also contribute to
positive mental and physical health outcomes.

We believe that these services should ensure that our community is inclusive and connected and enjoys
strong mental and physical health and wellbeing.

We are responsible for activities and projects that focus on protecting and enhancing community safety
through education and enforcement. In particular this relates to local laws and animal control including
dangerous dogs. We are also responsible for school crossings, waste water management, food legislation,
immunisation and public health.

Macedon Ranges is a high fire risk area and we are responsible for ensuring residents remove fire hazards
from their property and that we are to assist with emergencies when they happen and provide assistance to
affected residents.

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2.1 Priority – Promote Health and Wellbeing (Continued)

Indicator and measure of our service performance:

The Victorian Government’s indicators and measures of our service performance:

Service Indicator Performance Measure


Maternal and Child Participation Participation in MCH key ages and stages visits.
Health (1) (Percentage of children attending the MCH key ages and
stages visits)
Maternal and Child Participation Participation in MCH key ages and stages visits by Aboriginal
Health (2) children.
(Percentage of Aboriginal children attending the MCH key ages
and stages visits)
Libraries Participation Active library members.
(Percentage of the municipal population that are active library
members)
Pool Facilities Utilisation Utilisation of pool facilities.
(The number of visits to pool facilities per head of municipal
population)
Animal Management Health and Animal management prosecutions.
safety (Number of successful animal management prosecutions)
Food safety Health and Critical and major non-compliance notifications.
safety (Percentage of critical and major non-compliance notifications
that are followed up by Council)

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2.2 Priority – Protect the Natural Environment

Why is this a priority

We want to lead by example and improve environmental outcomes in all aspects of life.

Description of services:
1. We develop policies, strategies and plans to achieve sustainable environmental outcomes.
2. We manage our conservation reserves and roadside vegetation, including management of weed
control programs and implementing Environmental Management Plans.
3. We work with the community, Landcare and “Friends of” groups by providing financial and in kind
support, delivering public forums, events and a monthly Environment newsletter.

Description of major initiatives:


Initiatives in the 2018/19 budget that align directly to the key actions of the Council Plan for Protecting the
Natural Environment include the following:
 Enhance waterways and water catchment quality through the delivery of the Gisborne Water
Sensitive Urban Design project by contributing $55,000 to seek a matching grant from Melbourne
Water.
 Two actions identified in the Domestic Animal Management Plan will be the investigation of the
introduction of a cat curfew and the investigation of an order that identifies dog on and off lead areas
in the shire including regulatory requirements. $35,000 has been allocated to achieve this outcome
including the required community consultation.
 Continue to contribute staff resources to the completion of the Hanging Rock Master Plan.
 Continue to contribute staff resources to finalisation of the Macedon Ranges Biodiversity Strategy.
 Deliver the Magnet Hill and Gisborne Marshlands Environmental Management Plan.
 Deliver agreed milestones on the Macedon Ranges Significant Landscapes Study.
 To ensure we are informed about long-term energy requirements, especially options relating to
renewable energy, invest $25,000 to engage external expertise to assess the costs, benefits and
implications of directly investing in large-scale renewable energy.
 A commitment of $18,000 to a pilot community climate change action planning project that will involve
working with a local community to develop a local plan for climate change action. This will involve a
series of facilitated workshops to identify objectives, build participant capacity around climate
change, project management and community engagement and identify actions the community
wishes to pursue. The outcomes from the workshops will then be documented in a local climate
change action plan.

There is a strong focus on environmental initiatives in 2018/19 including:


 Commencing implementation actions identified in the Gisborne Botanical Gardens masterplan including
$26,000 on works which could include improvements to entrances, installation of furniture and signage,
planting of native trees and plants in selected areas of the gardens based on the recommended plant
zones, plant labelling and landscape re-profiling to deal with drainage issues.
 Ongoing commitment to energy efficiency on Council buildings via a $135,000 contribution to solar and
energy efficiency works in next year’s budget.
 A $15,000 investment in the expansion of the existing weed program to include Chilean Needle-grass
(CNG) control. CNG is declared as a ‘restricted’ noxious weed under the Catchment and Land Protection
Act 1994. The grass is highly invasive, is not palatable to stock and can seriously injure stock and other
animals. The new initiative will target CNG infestations on our managed roadsides and reserves.
 Funding of $89,000 for the recruitment of a Bushlands Reserve Officer to assist with the implementation
of environmental management plans (EMP’s) and action plans for our bushland and conservation
reserves (excluding Hanging Rock).

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Page 17
2.2 Priority – Protect the Natural Environment (Continued)

 Investment in the Landcare network partnership that will enhance the capacity of the shire’s two
networks’ to work on projects and programs that deliver joint benefits to us and Landcare. These
programs may include workshops, property visits and/or development of communications materials such
as booklets and brochures. The program allocates $10,000 to each of the two networks operating in the
shire, totalling $20,000.
 A $15,000 solar compactor for waste and recycling involving a concerted campaign to promote resource
recovery and reduce waste, particularly the amount of waste going to landfill, and to ensure that waste
is managed responsibly.
 The installation of irrigation using recycled water at the Kyneton Botanic Gardens costing $25,000.

Statement of how we achieve our priority:


We provide best practice environmental advice and advocacy. These services should ensure that we
effectively protect and enhance the natural environment and landscape.

We will also undertake on-ground improvements at our high conservation roadsides and bushland reserves,
and deliver energy efficiency improvements on our buildings.

Indicator and measure of our service performance –

The Victorian Government does not have an indicator and measure of protecting the natural environment.

Draft Budget Report 2018/19 for public display and comment until 22 May 2018

Page 18
2.3 Priority – Improve the Built Environment

Why is this a priority

We want to manage infrastructure in a sustainable and efficient way that supports the delivery of
services to our residents and visitors, now and into the future.

Description of services:

Assets
1. We provide accurate, up to date data on our infrastructure assets to ensure informed decision-making
and improve the efficiency with which we manage our infrastructure.
2. We revalue the infrastructure assets in accordance with relevant Australian Accounting Standards and
other Victorian Government requirements to ensure a direct link with our financial position and
Strategic Resource Plan.
3. We develop appropriate processes and procedures in asset management and financial sustainability
in accordance with the defined national and state frameworks.
Infrastructure and Projects
1. We investigate the best possible solution for our roads, stormwater drainage, footpaths, bridges,
buildings and street lighting and prepare designs that provide value for money whilst conforming to
latest standards and industry best practice.
2. We assess developments and projects proposed by developers and ensure they comply with
relevant Australian Standards, Manuals and our engineering guidelines, and we supervise the
delivery of those works ensuring future generations inherit good quality infrastructure.
3. We provide project management for capital works projects related to our buildings as well as open-
space infrastructure.
4. We inspect, maintain and repair over 480 buildings and structures.
Operations
1. We manage the weekly kerbside collection of garbage and recycling to over 18,000 residences across
the shire and green waste to 9,800 residences within township areas.
2. We undertake maintenance, renewal, upgrades and new construction works on the network of roads,
paths, bridges, drains and kerb and channel.
3. We maintain our iconic street trees together with all of the recreation reserves, sporting fields, botanic
gardens, playgrounds, public open spaces and bushland reserves for the use and enjoyment of
residents and visitors.
Legislative Compliance
1. We conduct fire hazard inspections on private property within the township areas to identify fire risks
to community safety. We manage the slashing of over 1000 kilometres of roadsides to reduce the risk
of a fire starting and spreading.
Planning
1. We provide statutory planning information, advice and assessment. We process about 1,000 planning
applications and deal with about 10,000 enquiries each year. We also maintain and manage the
relationships with over 20 statutory and advisory agencies directly involved in the planning permit
application process.
2. We control the building regulation and permit process and we provide professional building permits
and advice to residents and builders. We are also responsible for statutory building compliance and
building safety matters for both the residents and visitors.

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2.3 Priority – Improve the Built Environment (Continued)

3. We provide a planning enforcement service for the benefit of all residents, which ensures compliance
with planning controls and planning permit conditions. Our compliance officer responds to concerns
and monitors compliance with permit conditions, which is a significant task considering over 10,000
assessments were undertaken over the last 10 years.
4. We provide a Heritage Advisory Service which assists the community and staff in assessing heritage
value.
5. We develop policies, strategies and plans to manage growth and development in suitable locations
and to achieve sustainable environmental, economic and social outcomes.
6. We convert policies into the formal decision making framework such as planning scheme
amendments.

Description of major initiatives:


Initiatives in the 2018/19 budget that align directly to the key actions of the Council Plan for Improving the
Built Environment include the following:
 Meet current renewal demand requirements through the delivery of the $1.912 million building
renewal capital works program.
 Increase cycling and pedestrian connectivity within the shire by delivering the $715,000 footpath
construction program.
 Seek funding for stage 1 of the New Gisborne Regional sports fields through a $500,000 budget
commitment in 2018/19.
 Contribute $30,000 to a review of the Romsey Structure Plan in conjunction with a requested
Victorian Government contribution.
 Continue to allocate resources to complete the Gisborne Structure Plan and Town Centre Urban
Design Framework Plan.
 Continue to allocate resources to implement the 2017 Heritage study for Kyneton and Gisborne into
the Macedon Ranges Planning Scheme and deliver the heritage study for Woodend, Lancefield,
Macedon and Mount Macedon.

To ensure we are informed about future asset renewal requirements, $40,000 is committed to a detailed
review of the current seniors housing units to determine the timeframes to either replace the units or
undertake major renewal works.

Significant funding is proposed in the 2018/19 budget in regards to the renewal of our buildings. This program
will cover a range of our facilities that are on our priority list for renewal. More specifically we will also invest
in the following highlighted upgrades of our facilities:
 Gardiner Reserve Change rooms funding of $650,000 to upgrade current change rooms to create
a female friendly facility, including new showers and toilets, the inclusion of unisex umpire’s facilities
and an accessible public toilet.
 $400,000 of funding for Barkly Square lighting in Kyneton to redevelop the sports ground lighting to
provide Australian standard lux levels. The current inadequate lighting will be replaced with a system
that illuminates the entire playing surface.
 Works totalling $350,000 to redevelop existing showers and toilets at the Kyneton Showgrounds #2
pavilion to better cater for female and junior participation and to provide new unisex umpires change
room facilities.
 Gisborne Tennis Club lighting and court redevelopment funding of $300,000 to install Australian
standard lighting as well as upgrading the surface of two courts at the Gisborne Tennis Club.
 Lauriston Hall refurbishment with $100,000 allocated in conjunction with a government grant of
$50,000 to provide repairs to roof, electrical upgrade, repairs to ceiling, replace weatherboards,
provide parking and to rebuild stairs including new ramps for accessibility.

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2.3 Priority – Improve the Built Environment (Continued)

 $90,000 at the Gisborne stadium to replace the wall cladding with a stronger material to prevent
further damage from sports such as futsal.
 Ongoing programs to upgrade and renew our parks infrastructure ($60,000) and renew our
playground facilities ($50,000).

We have also committed $180,000 of funding to the completion of works at the Kyneton Tennis Courts,
following a significant identified cost pressure during 2017/18.

Whilst ensuring our existing buildings are renewed, funding is also allocated to removing assets that are no
longer required, reducing our asset renewal gap:
 $100,000 for the demolition of the Woodened squash court buildings
 $50,000 for the demolition of the house on the Kyneton Botanic Gardens site
 $50,000 for the demolition of the old pool sheds on our remaining land
 $30,000 for the removal of a portable building on the Tylden reserve.

To plan for, develop and maintain infrastructure to support the needs of local communities we will continue
to undertake a significant construction program for roads, bridges, footpaths and drains, the details of which
can be found in section 4.5.4.

New plant will replace existing plant, which has completed its planned life cycle within our ten year plant
replacement program.

To protect and maintain the integrity of townships within a context of population growth we will review the
structure plans for Gisborne and Romsey. We will also continue to plan for the expected growth in Kyneton.

Statement of how we achieve our priority:

We are responsible for the efficient and effective planning and asset management of civil infrastructure.

We provide project management services for ours major capital works to ensure our facilities and
infrastructure meet current and future needs by balancing available funding with scope and quality.

We provide advice and supervision to private developers on the infrastructure standards that must be
incorporated in any subdivisions and other developments.

We construct new infrastructure and most importantly we manage approximately 1,650km of roads, 190km
of footpaths, 143 road bridges and major culverts, 60 footbridges, 485 buildings and structures including 22
community centres and halls, 3 transfer stations plus an airfield and a saleyard. Our priority is to repair and
refurbish existing facilities before funding new ones.

We provide advice to prospective purchasers, applicants and other interested parties about land
development practices and environmental protection.

We are responsible for implementation of the Macedon Ranges Planning Scheme as well as land use
planning and control and building regulation. These services should ensure that our lifestyle, culture and
sense of place are strengthened by best practice planning and development. This should also ensure that
our infrastructure will support the needs of future generations.

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Page 21
2.3 Priority – Improve the Built Environment (Continued)

Indicator and measure of our service performance:

Victorian Government’s indicators and measures of our service performance:

Service Indicator Measure


Statutory Decision Council planning decisions upheld at VCAT.
planning making (Percentage of planning application decisions subject to review by
VCAT and that were upheld in favour of the Council)
Roads Satisfaction Satisfaction with sealed local roads
(Community satisfaction rating out of 100 with how Council has
performed on the condition of sealed local roads)
Waste Waste Kerbside collection waste diverted from landfill
collection diversion (Percentage of garbage, recyclables and green organics collected
from kerbside bins that is diverted from landfill)

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Page 22
2.4 Priority – Enhance the Social and Economic Environment

Why is this a priority

We want to encourage and support the social and economic development of the shire.

Description of services:
1. We deliver an annual program of around 20 training, seminar and networking opportunities for
business in the Macedon Ranges.
2. We provide visitor services including two accredited Visitor Information Centres and other information
outlets.
3. We provide support for volunteers across many aspects of life throughout the shire.
4. We turn policy into action, for example, through implementation of the Economic Development
Strategy, Agribusiness Plan and Tourism Industry Strategic Plan.
5. We provide resources and assistance to local events, business and tourism groups and networks in
support of economic development activity.

Description of major initiatives:


Initiatives in the 2018/19 budget that align directly to the key actions of the Council Plan for Enhancing the
Social and Economic Environment include the following:
 Continue to allocate resources to complete the Gisborne Business Park Development Plan.
 Continue to allocate resources for consideration of implementation of the Farming Zone Strategy into
the Macedon Ranges Planning Scheme.
 A $60,000 allocation towards the review and update of our Economic Development Strategy which
focuses on the needs and future direction of business, agriculture and tourism in the Macedon
Ranges.
 Continue to allocate resources to build connections that support the creative economy through
professional development and networking opportunities for artists and crafts people.
 Provide staff resources to undertake a review of the known existing Places of Assembly by targeted
reviews throughout the municipality by consultative means to ensure compliance with the Macedon
Ranges Planning Scheme.

In line with the Tokai Sister City agreement action plan, develop an art exchange program for Macedon
Ranges artists ($5,000) and complete delegation visit to Tokai city to review continuation of the sister city
agreement ($8,000).

Allocate $28,000 in additional resources to economic development and tourism activities that are currently
not able to be regularly achieved including support for tourism events, conference proposals and co-
ordinating, supporting and advocating existing agreements.

Provide $10,000 for new flag poles at both major administrative offices of Kyneton and Gisborne, to
accommodate the diverse presentation of flags.

Notably the budget includes an allocation for supporting tourism businesses in line with what has been
provided to Daylesford Macedon Ranges Tourism Board in the past. This commitment is under regular review
in terms of its effectiveness to Council.

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Page 23
2.4 Priority – Enhance the Social and Economic Environment (Continued)

To recognise and reward the high standard of businesses within the Macedon Ranges, we will again run the
2019 Macedon Ranges Business Awards.

Statement of how we achieve our priority:


We will foster and encourage the expansion and diversification of existing businesses and industry sectors
and actively support the attraction of sustainable new businesses. We will also work in partnership with
various business groups and forums to maximise employment opportunities and to capitalise on the
economic benefits of tourism. We improve the job prospects of young people by offering trainee and student
placement opportunities.

Where appropriate we will cooperate with the telecommunications sector to reduce mobile phone blackspots
and advocate to government for further communications infrastructure for our shire.

These services should ensure that the economy of Macedon Ranges remains diverse, strong and
prosperous.

Indicator and measure of our service performance:

The Victorian Government does not have an indicator and measure of social and economic environment.

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Page 24
2.5 Priority – Deliver Strong and Reliable Government

Why is this a priority

We want our community to have confidence in the way we govern and make decisions.

Description of services:

Council and Customer Service


1. We provide first point of contact customer services at four offices and manage in excess of 63,000
telephone calls each year. We also receipt payments, sell Kyneton Town Hall performance tickets,
register Planning and Building applications and issue disabled persons parking permits.
2. We support our elected Councillors in performing their role and the decision making process including
Council Meetings, Assemblies of Councillors, Australia Day events and Citizenship Ceremonies.
3. We provide in excess of 250 media releases, produce and distribute five ShireLife newsletters and the
Annual Report each year and manage the website and social media channels.
4. We administer approximately 25 applications under the Small Community Grants Scheme.

Finance
1. We pay more than 17,000 supplier invoices annually. The purchasing of goods and services is based
on our Procurement Policy which aims to be open and transparent and deliver value for money.
2. We produce the financial information for the Budget Report, Strategic Resource Plan, Quarterly
Reports and Annual Report according to the requirements of Accounting Standards, the Local
Government Act and Best Practice reporting. We also provide commentary to help our community
understand our financial performance and position.
3. We issue more than 80,000 rate instalments notices annually and carefully undertake the collection
process. We produce valuations for over 22,000 properties every two years and undertake about 1,500
supplementary valuations each year.
4. We buy and/or sell about three of our properties (land and buildings) each year and we also lease over
100 properties to tenants for a variety of purposes, predominantly for community and recreational
activities and a small amount of commercial arrangements.

Tendering
We publically invite tenders from suitably experienced contractors for about 50 major contracts each year.

Organisational Development
1. We provide advice and leadership across the organisation to support staff in their effort to deliver
excellent service to our community. This includes a Staff Performance and Development Scheme.
2. We oversee the recruitment and induction of new staff including a training program to ensure familiarity
with organisational systems.
3. We coordinate training in workplace health and safety including the prevention of bullying and fraud.
4. We undertake and facilitate risk assessments to reduce the likelihood of incidents and identify and
implement measures to improve our WorkCover performance.
5. We provide industrial advice to ensure legislative compliance, including negotiation of Enterprise
Agreements, Dispute Resolution and preparation of contracts of employment.

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Page 25
2.5 Priority – Deliver Strong and Reliable Government (Continued)

Information and Communications


1. We provide and support an IT environment which consists of 65 servers and 358 desktop computers
across 31 facilities within the shire.
2. We classify and register about 70,000 items of incoming mail each year in accordance with the Public
Records Act 1973.
3. We maintain a Geographic Information System that provides thousands of layers of spatial data
covering more than 100 different themes. The system is accessible by all staff and a simplified version
is also available through our website.

Internal Reviews
We undertake four reviews each year of different operational areas to identify the degree of internal control,
level of legislative compliance and where improvements can be made.

Advocacy
1. We deliver additional benefits to the Macedon Ranges Shire through leadership and collaboration.
2. We demonstrate the highest standards of civic and community leadership.
3. We advocate for and promote regional solutions.

Description of major initiatives:


Initiatives in the 2018/19 budget that align directly to the key actions of the Council Plan for Delivering Strong
and Reliable Government include:
 Provide funding for additional Statutory Planning Resources for application processing ($82,000)
and administration ($65,000) that will enable an improvement in decision deliveries within statutory
timeframes set by the Planning and Environment Act 1987.
 Ensure staff resources have a focus on strengthening interdepartmental and cross-organisational
relationships to ensure early linkages.
 Continue to provide Strategic Planning resources to complete the Macedon Ranges Planning
Scheme.
 Continue to provide resources to completing a review of the Community Consultation Framework.
 Provide appropriate staff resources to any outcomes of the intended reforms to the Local
Government Act.
 Provide funding that allows for the implementation response initiatives following the outcomes of our
employee survey.
 Allocate resources to implement a Strategic Project Control Board.
 Continue to allocate resources to deliver an intranet accessible by all employees.
 Continue to allocate resources to ensure we are compliant with legislative external reporting and
disclosure obligations and ensure internal reporting frameworks are delivered to demonstrate
transparency to the community.

Continue to provide investment into the protection of our permanent records through their ongoing digitisation
via a $38,000 contribution in 2018/19. Permanent records are held on behalf of Public Records of Victoria
and as custodian we will continue the program of scanning these records to become electronic documents
for both future access and the protection of their content.

Invest $20,000 in ensuring our Human Resources systems is the most up-to-date version and continues to
have the same functionality. Commit $80,000 to renewing the components of the telephone system that have
reached end of life and are currently incompatible with our network infrastructure.

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Page 26
2.5 Priority – Deliver Strong and Reliable Government (Continued)

Following a Council resolution contribute $15,000 towards a review of Local Law No. 10 Part 3, Section 24
motorised Recreational Vehicles via consultation with the community to determine the best workable future
direction of this section of the local law.

Commit $100,000 to master-planning priorities of the shire. These priorities will be based upon existing
strategies and plans of Council and identified in conjunction with Councillors.

Through the allocation of $16,400 for additional risk and occupational health and safety compliance officer
time, ensure improved data quality and better capacity to assist with improved management reporting.

To deliver additional benefits to the Macedon Ranges Shire through leadership and collaboration we will
meet with Victorian and Australian Government representatives to advocate for and advance projects and
partnerships for community benefit.

To advocate for and promote regional solutions we will advocate to government bodies and community
stakeholders about current and future transport needs across the whole of our shire.

To ensure our financial resources are sustainable and managed responsibly we will complete the 2017/18
Financial Statements by 30 September 2018 and we will adopt the 2018/19 Budget and Strategic Resource
Plan by 30 June 2018.

Statement of how we achieve our priority:


We provide governance services, support and resourcing of the elected Council and Council’s civic and
advocacy role including media communications, website and publications.

We provide customer services for the organisation from Kyneton, Gisborne, Romsey and Woodend.

We are responsible for the financial planning (budgets) and financial reporting (quarterly and annual
statements). We also sell, purchase and lease our land. We are responsible for the collecting, banking and
investing of our funds including rates, accounts payable, loans and grants. We are responsible for all
purchases and the payment of our staff, contractors and suppliers.

We believe that these services demonstrate that we proactively engage with our community and make
ourselves accountable to the community. They also demonstrate that we are building and sustaining financial
capacity.

We provide advice to our staff on recruitment, induction, training, employee relations, and occupational health
and safety and risk management.

We also plan, operate and improve our Corporate Information including Records, Geographic Information
(GIS), Networks, Systems and Help Desk. We also provide support to our staff associated with the use and
upgrading of their Applications. These services should ensure that our workforce has the ability to deliver
quality and efficient services to the community.

On behalf of our community we advocate for projects and better services from the Victorian and Australian
governments. This is often within a regional context particularly in respect to communications,
employment, health and transport.

Draft Budget Report 2018/19 for public display and comment until 22 May 2018

Page 27
2.5 Priority – Deliver Strong and Reliable Government (Continued)

We are representatives of our community. To lead and advocate for the best interests of the community,
we must have a solid foundation of ethical governance at all times and in all circumstances.

Indicator and measure of our service performance:

Victorian Government’s indicators and measures of our service performance:

Service Indicator Measure

Governance Satisfaction Satisfaction with Council decisions


(Community satisfaction rating out of 100 with how
Council has performed in making decisions in the
interests of the community)

Draft Budget Report 2018/19 for public display and comment until 22 May 2018

Page 28
2.6 High level summary of the income and expenditure by Council Department
NET
2018/19 2018/19 (income less
GROUP/Department INCOME EXPENSES expenses)
$'000 $'000 $'000

CEO
CEO Office - 588 588
Council and Customer Service (29) 2,841 2,811
Organisational Development (211) 1,947 1,736
TOTAL CEO (240) 5,376 5,136

ASSETS AND OPERATIONS


Assets and Operations Director & admin - 416 416
Engineering Infrastructure and Projects (341) 3,328 2,987
Operations (12,923) 20,514 7,591
Community Safety (1,518) 2,628 1,110
TOTAL ASSETS AND OPERATIONS (14,782) 26,886 12,104

COMMUNITY WELLBEING - - -
Community Wellbeing Director & admin - 348 348
Community Services (6,103) 7,768 1,665
Community and Culture (716) 3,827 3,111
Recreation and Sport (4,341) 6,078 1,737
TOTAL COMMUNITY WELLBEING (11,161) 18,022 6,861

PLANNING AND ENVIRONMENT


Planning and Environment Director & admin - 565 565
Statutory Planning and Development (2,223) 1,490 (733)
Strategic Planning and Environment (69) 2,060 1,991
Economic Development and Tourism (51) 3,304 3,253
TOTAL PLANNING AND ENVIRONMENT (2,343) 7,419 5,076

CORPORATE SERVICES
Corporate Services Director, Tendering & Internal Audit - 455 455
Information and Communications (3) 4,085 4,082
Finance (47,195) 2,432 (44,763)
TOTAL CORPORATE SERVICES (47,198) 6,972 (40,226)

TOTAL OPERATING BUDGETS (75,724) 64,674 (11,050)

DRAFT NEW INITIATIVES (100) 917 817

DRAFT CAPITAL PROJECTS* (8,493) 18,725 10,233

GRAND TOTAL (84,316) 84,317 -

The capital projects figures do not include projects carried forward from prior years

Draft Budget Report 2018/19 for public display and comment until 22 May 2018

Page 29
3. Financial Statements
This section presents information in regard to the Financial Statements and Statement of Human Resources.

This section includes the following financial statements prepared in accordance with the Local Government
Act 1989 and the Local Government Planning and Reporting regulations 2014.

Comprehensive Income Statement


Balance Sheet
Statement of Changes in Equity
Statement of Cash Flows
Statement of Capital Works
Statement of Human Resources

3.1 Comprehensive Income Statement


For the year ended 30 June 2019
Adopted
Budget Budget
2017/18 2018/19 Variance
NOTES $'000 $'000 $'000

Income

Rates and charges 4.1.1 45,943 48,449 2,506


Statutory fees and fines 4.1.2 3,675 3,872 197
User fees 4.1.3 6,402 6,735 333
Grants - operating 4.1.4 10,792 10,650 (142)
Grants - capital 4.1.4 7,550 6,890 (660)
Contributions - monetary 4.1.5 1,874 672 (1,202)
Contributions - non monetary 4.1.5 10,500 10,380 (120)
Other income 1,838 2,215 377
Fair value adj for investment properties - 440 440
Total income 88,574 90,303 1,729

Expenses

Employee costs 4.1.6 31,766 32,662 (896)


Materials and services 4.1.7 20,223 21,749 (1,526)
Bad and doubtful debts 8 6 2
Depreciation and amortisation 4.1.8 13,500 14,060 (560)
Borrowing costs 517 447 70
Other expenses 3,222 3,044 178
Total expenses 69,236 71,968 (2,732)

Surplus/(deficit) for the year 19,338 18,335 (1,003)

Other comprehensive income


Items that will not be reclassified to surplus/deficit in future
periods

Net asset revaluation increment/(decrement) - 8,775 8,775

Total comprehensive result 19,338 27,110 7,772

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Page 30
3.2 Balance Sheet
As at 30 June 2019
Adopted
Budget Budget
2017/18 2018/19 Variance
NOTES $'000 $'000 $'000

Current assets
Cash and cash equivalents 9,485 9,062 (423)
Trade and other receivables 5,142 5,136 (6)
Other financial assets 13,878 11,878 (2,000)
Other assets 439 448 9
Total current assets 4.2.1 28,944 26,524 (2,420)

Non-current assets
Other financial assets 21 21 -
Investment in Regional Library 1,614 1,180 (434)
Property, infrastructure, plant and equipment 709,631 748,533 38,902
Investment property 4,402 4,842 440
Intangible assets 469 231 (238)
Total non-current assets 4.2.1 716,137 754,807 38,670

Total assets 745,081 781,331 36,250

Current liabilities
Trade and other payables 6,587 6,583 4
Other Current Liabilities 3,131 3,191 (60)
Provisions 6,958 6,997 (39)
Interest-bearing loans and borrowings 4.2.3 617 4,679 (4,062)
Total current liabilities 4.2.2 17,293 21,450 (4,157)

Non-current liabilities
Provisions 4,949 4,967 (18)
Interest-bearing loans and borrowings 4.2.3 11,300 6,699 4,601
Total non-current liabilities 4.2.2 16,249 11,666 4,583

Total liabilities 33,542 33,116 426

Net assets 711,539 748,215 36,676

Equity
Accumulated surplus 330,952 341,927 (10,975)
Reserves 380,587 406,288 (25,701)

Total Equity 4.3 711,539 748,215 (36,676)

3.3 Statement of Changes In Equity

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Page 31
For the year ending 30 June 2019

Accumulated Revaluation Other


Total Surplus Reserve Reserves
NOTES $'000 $'000 $'000 $'000

2019 Budget
Balance at beginning of the
financial year 721,105 324,355 381,927 14,823
Surplus/(deficit) for the year 18,335 18,335 - -
Net asset revaluation
increment/(decrement) 8,775 - 8,775
Transfers to other reserves 4.3.2 - (3,177) 3,177
Transfers from other
reserves 4.3.2 - 2,414 - (2,414)

Balance at end of the


financial year 4.3.1 748,215 341,927 390,702 15,586

2018 Adopted Budget

Balance at beginning of the


financial year 692,201 310,949 371,927 9,325
Surplus/(deficit) for the year 19,338 19,338 - -
Net asset revaluation
increment/(decrement) - - - -
Transfers to other reserves - (2,915) - 2,915
Transfers from other
reserves - 3,580 - (3,580)

Balance at end of the


financial year 711,539 330,952 371,927 8,660

NOTE: The opening balances of the equity for 2018/19 budget differ to the closing balance of 2017/18
budget due to revaluation of land (material increases in value in 2017/18) and actual movements in Other
Reserves.

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3.4 Budgeted Cash Flows
For the year ended 30 June 2019
Adopted
Budget Budget
2017/18 2018/19 Variance
NOTES $'000 $'000 $'000

Cash flows from operating activities


Rates and charges 45,937 48,449 2,512
Statutory fees and fines 3,675 3,872 197
User fees 6,352 6,735 383
Grants - operating 10,792 10,650 (142)
Grants - capital 7,550 6,890 (660)
Contributions - monetary 1,874 672 (1,202)
Interest received 388 461 73
Trust funds and deposits taken 1,360 1,360 -
Other receipts 1,934 1,745 (189)
Net GST refund 3,032 3,250 218
Employee costs (31,492) (32,710) (1,218)
Materials and services (20,088) (21,648) (1,560)
Trust funds and deposits repaid (1,300) (1,300) -
Other payments (6,855) (6,294) 561
Net cash provided by/(used in) operating
activities 4.4.1 23,159 22,132 (1,027)

Cash flows from investing activities


Net (increase)/decrease in other financial
assets 1,150 2,000 850
Payments for property, infrastructure, plant
and equipment (24,384) (23,969) 415
Proceeds from sale of property,
infrastructure, plant and equipment 508 400 (108)
Net cash provided by/ (used in) investing
activities 4.4.2 (22,726) (21,569) 1,157

Cash flows from financing activities


Borrowing costs (517) (447) 70
Proceeds from borrowings 485 1,185 700
Repayment of borrowings (617) (539) 78
Net cash provided by/(used in) financing
activities 4.4.3 (649) 199 848

Net increase (decrease) in cash and cash


equivalents (216) 762 978
Cash and cash equivalents at the beginning
of the year 9,701 8,300 (1,401)

Cash and cash equivalents at the end of


the year 9,485 9,062 (423)

NOTE: Cash at beginning of year (2018/19) differs to cash at end of year (2017/18) due mainly to borrowings
carried forward.

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3.5 Statement of Capital Works
For the year ended 30 June 2019

Adopted
Budget Budget Variance
2017/18 2018/19
NOTES $'000 $'000 $'000
Property
Land and land improvements 46 - (46)
Buildings and building improvements 6,754 7,406 652
Total property 6,800 7,406 606

Plant and equipment


Plant, machinery and equipment 1,894 1,834 (60)
Fixtures, fittings and furniture - - -
Computers and telecommunications 427 409 (18)
Total plant and equipment 2,321 2,243 (78)

Infrastructure
Roads 7,675 6,622 (1,053)
Bridges 400 400 -
Footpaths 1,593 1,565 (28)
Drainage 300 500 200
Recreational, leisure and com facilities 3,130 4,052 922
Parks, open space and streetscapes 1,433 117 (1,316)
Other infrastructure 982 1,064 82
Total infrastructure 15,513 14,320 (1,193)

Total capital works expenditure 4.5.1 24,634 23,969 (665)

Represented by:
Asset renewal expenditure 15,291 13,749 (1,542)
New asset expenditure 4,958 4,458 (500)
Asset upgrade expenditure 4,385 5,762 1,377
Asset expansion expenditure - - -
Total capital works expenditure 4.5.1 24,634 23,969 (665)

Funding sources represented by:


Grants 7,550 6,890 (660)
Contributions 1,717 536 (1,181)
Council cash 14,882 15,358 476
Borrowings 485 1,185 (700)
Total capital works expenditure 4.5.1 24,634 23,969 (665)

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3.6 Statement of Human Resources
For the year ended 30 June 2019
Adopted
Budget Budget Variance
2017/18 2018/19

Staff expenditure $’000 $’000 $’000


Employee costs - operating 31,766 32,662 896
Employee costs - capital 672 686 14
Total staff expenditure 32,438 33,348 910

Staff numbers EFT EFT EFT


Employees 363.2 362.7 (0.5)
Total staff numbers 363.2 362.7 (0.5)

A summary of the number of equivalent full time (EFT) Council staff in relation to the above expenditure is
included below:
2018/19 Comprises
Budget Permanent Permanent
Directorate EFT Full Time Part Time Casual
CEO 24.5 15 9.0 0.5
Assets and Operations 117.1 103 11.4 2.7
Community Wellbeing 144.7 32 88.5 24.2
Planning and Environment 44.9 31 13.3 0.6
Corporate Services 31.5 27 4.1 0.4
Total 362.7 208 126.3 28.4
Less: Capitalised Labour costs (6.7)
Total operating employee EFT 356.0

A summary of human resources expenditure categorised according to the organisational structure of Council
is included below:
Comprises
2018/19 Permanent Permanent
Directorate Budget Full Time Part Time
$'000 $'000 $'000 Casual
CEO 2,811 2,038 688 85
Assets and Operations 9,924 8,828 863 233
Community Wellbeing 12,191 3,152 6,940 2,099
Planning and Environment 4,695 3,678 991 26
Corporate Services 3,257 2,871 354 32
Total 32,878 20,567 9,836 2,475
Add: Other expenditure (1) 470
Less: Capitalised Labour costs (686)
Total operating employee
costs 32,662
(1) Other expenditure includes allowances and fringe benefits tax.

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4. Notes to the financial statements
Rates and charges are Council’s main source of income, this income is used to assist in funding Council
services and capital works expenditure. This section presents information about rates and charges which the
Act and the Regulations require to be disclosed in the Council’s annual budget.

4.1 Comprehensive Income Statement

4.1a Income movements between 2017/18 and 2018/19:

Changes in Income Levels ($’000) – 2017/18 to 2018/19:

Explanation of material changes in income between 2017/18 and 2018/19:


 Rates and charges have increased by $2.5m. The increase is due to a rate increase of 2.25% in
line with legislated rate cap, growth in the number of property assessments and higher kerbside
collection charges following an increase in service costs (see section 4.1.1 below).
 Capital grants have decreased by $0.7m. Capital grants are generally one off grants for specific
capital projects, however, Council also receives ongoing road funding in the form of the Financial
Assistance Grant – Local Roads and the Roads to Recovery Grant. The level of grants fluctuates
considerably from year to year depending on the types of capital works and the availability of Victorian
and Australian government funding. The Roads to Recovery grant for 2018/19 is $1.03m less than
2017/18 which is the largest decrease. The largest increases are in non-recurrent grants for buildings
($1.05m) and recreational projects ($0.9m).
 Contributions – monetary grants have decreased by $1.2m. This income relates to contributions
from community groups and clubs to Council projects. The income varies from year to year depending
on budgeted projects. A decrease in contributions has been budgeted in 2018/19 mainly due a large
one off project contribution budged in 2017/18. This contribution was from Cobaw Community Health
in relation to the refurbishment and extension of the former Romsey Primary School building into the
Romsey Community Health Centre. Cobaw will deliver their services from the Centre on a long term
lease arrangement.

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4.1b Expenditure movements between 2017/18 and 2018/19:
Changes in Expense Levels – 2017/18 to 2018/19:

Explanation of material changes in expenses between 2017/18 and 2018/19:


 Salaries and wages are increasing by $0.9m. This increase is predominantly due to wage increases
included in the Enterprise Bargaining Agreement and salary band increases. Staff numbers are expected
to remain at a very similar level to 2017/18 – see section 3.6 for details.
 Materials and services expenses are increasing by $1.5m. This increase is predominantly due to
higher kerbside collection costs. The current kerbside collection contract ends in 2018/19 and costs
under the new contract will be higher. Also the cost of recycling has increased following China’s
decision to stop the import of low quality mixed recyclable materials.
 Depreciation is increasing by $0.6m. This increase is a result of higher asset values through capital
works and contributions of assets from developers following subdivisions.

4.1.1 Rates and charges

Rates and charges are required by the Act and the Regulations to be disclosed in Council’s annual budget.

In developing the Strategic Resource Plan, rates and charges were identified as an important source of
revenue. Planning for future rate increases has therefore been an important component of the Strategic
Resource Planning process. The Fair Go Rates System (FGRS) sets out the maximum amount councils may
increase rates in a year. For 201/8/19 the FGRS cap has been set at 2.25%. The cap applies to both general
rates and municipal charges and is calculated on the basis of council’s average rates and charges.

The level of required rates and charges has been considered in this context, with reference to Council's other
sources of income and the planned expenditure on services and works to be undertaken for the community.

To achieve these objectives while maintaining service levels and a strong capital expenditure program, the
average general rate and the municipal charge will increase by 2.25% in line with the rate cap.

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4.1.1(a) The reconciliation of the total rates and charges to the Comprehensive Income Statement is as
follows:
2017/18 2018/19 Change
Type of Charge $'000 $'000

General rates 34,380 35,745 4.0%


Municipal charge 4,608 4,712 2.3%
Kerbside collection and recycling 6,275 7,445 18.6%
Supplementary rates and charges 460 363 -21.2%
Interest on overdue rates 220 200 -9.1%
Less Trust for nature rate rebate * (16) 100.0%
Rates and charges (income statement) 45,943 48,449 5.5%
* The trust for nature rebate was included in general rates in the 2017/18 budget.

4.1.1(b) The rate in the dollar to be levied as general rates under section 158 of the Act for each type or class
of land compared with the previous financial year
2017/18 2018/19
Type or class of land
cents/$CIV cents/$CIV Change
General rate for rateable residential properties 0.296480 0.273469 -7.8%
Agricultural land rate 0.237184 0.218775 -7.8%
Commercial /Industrial rate 0.355776 0.328162 -7.8%
Recreational land rate 0.148240 0.136734 -7.8%
Not for profit housing rate 0.148240 0.136734 -7.8%

Note: Rates in the dollar in 2018/19 have decreased due to the impact of the 2018 valuation of properties.

4.1.1(c) The estimated total amount to be raised by general rates in relation to each type or class of land,
and the estimated total amount to be raised by general rates, compared with the previous financial year
2017/18 2018/19
Type or class of land
cents/$CIV cents/$CIV Change
Residential 29,919 31,072 3.9%
Agricultural 2,251 2,371 5.3%
Commercial /Industrial 2,136 2,229 4.4%
Recreational land 24 23 -3.0%
Not for profit housing 50 51 0.7%
Total amount to be raised by general rates 34,380 35,746 4.0%

4.1.1(d) The number of assessments in relation to each type or class of land, and the total number of
assessments, compared with the previous financial year
2017/18 2018/19
Type or class of land
Number Number Change
Residential 19,769 20,257 2.5%
Agricultural 1,048 1,041 -0.7%
Commercial /Industrial 1,095 1,104 0.8%
Recreational land 10 10 0.0%
Not for profit housing 155 154 -0.6%
Total number of assessments 22,077 22,566 2.2%

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4.1.1(e) The basis of valuation to be used is the Capital Improved Value (CIV)

4.1.1(f) The estimated total value of each type or class of land, and the estimated total value of land,
compared with the previous financial year
2017/18 2018/19
Type or class of land
$'000 $'000 Change
Residential 10,091,448 11,362,245 12.6%
Agricultural 949,147 1,083,641 14.2%
Commercial /Industrial 600,272 679,364 13.2%
Recreational land 15,993 16,818 5.2%
Not for profit housing 33,934 37,064 9.2%
Total value of land 11,690,794 13,179,132 12.7%

4.1.1(g) The municipal charge under section 159 of the Act compared with the previous financial year
Per
Per Rateable
Rateable
Property
Property
Type of Charge 2017/18 2018/19 Change
$ $
Municipal 212 212 0%

4.1.1(h) The estimated total amount to be raised by municipal charges compared with the previous financial
year.
2017/18 2018/19 Change
Type of Charge
$'000 $'000
Municipal 4,608 4,712 2.3%

4.1.1(i) The rate or unit amount to be levied for each type of service rate or charge under Section 162 of the
Act compared with the previous financial year.
Per Rateable Per
Property Rateable
Type of Charge Property
2017/18 2018/19 Change
$ $
Kerbside & recycling collection 273 317 16.1%
Green Waste collection 63 68 7.9%
EPA levy 29 32 10.3%
Total 365 417 14.2%

4.1.1(j) The estimated total amount to be raised by each type of service rate or charge, and the estimated
total amount to be raised by service rates and charges, compared with the previous financial year.
2017/18 2018/19 Change
Type of Charge
$'000 $'000
Kerbside & recycling collection 5,133 6,148 19.8%
Green Waste collection 600 680 13.3%
EPA levy 542 617 13.7%
Total 6,275 7,445 18.6%

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4.1.1(k) The estimated total amount to be raised by all rates and charges compared with the previous
financial year

2017/18 2018/19 Change


Type of Charge $'000 $'000

General rates 34,380 35,745 4.0%


Municipal charge 4,608 4,712 2.3%
Kerbside collection and recycling 6,275 7,445 18.6%
Rates and charges 45,263 47,902 5.8%

4.1.1(l) Fair Go Rates System Compliance


The Macedon Ranges Shire Council is fully compliant with the State Government’s Fair Go Rates System.
2017/18 2018/19
Number of rateable properties 22,077 22,566
Base Average Rates $ 1,732 $ 1,753
Maximum Rate Increase (set by the State Government) 2.00% 2.25%
Capped Average Rate $ 1,766 $ 1,793
Maximum General Rates and Municipal Charges Revenue $ 38,993,539 $ 40,458,861
Budgeted General Rates and Municipal Charges Revenue $ 38,987,608 $ 40,457,743

4.1.1(m) Any significant changes that may affect the estimated amounts to be raised by rates and
charges.
There are no known significant changes which may affect the estimated amounts to be raised by rates and
charges. However, the total amount to be raised by rates and charges may be affected by:
 The level of supplementary valuations, particularly with the change to an annual valuation cycle
introduced by the State Government commencing 2018/19.
 The variation of returned levels of value (e.g. valuation appeals);
 Changes of use of land such that rateable land becomes non-rateable land and vice versa; and
 Changes of use of land such that residential land becomes agricultural land and vice versa.

4.1.1(m) Differential rates


Council’s Rating Strategy can be found in its Strategic Resource Plan. In summary, Council has established a
rating structure, which is comprised of three key elements. These are:
 Property Rates; which are based on the value of the property.
 Municipal Charge; which reflects a common contribution to the governance costs of Council.
 Service charges; which reflect availability and usage of waste services provided by Council.

Striking a proper balance between these elements aims for equity in the distribution of rates and charges
across ratepayers. Council makes a further distinction, within the property value element, which is a differential
rate. That is, rates based on the purpose for which the property is used. This distinction is based on the concept
that property owners should pay a fair and equitable contribution to rates taking into account the benefit that
may be derived from the services Council provides.

There are three major differential rates:


 The General Rate applies to most residential property and vacant land.
 The Business Rate applies to properties that are used for commercial, industrial or professional
purposes. The Business rate is 20% more than the General rate.

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 The Agricultural Land Rate applies to land that is defined as farm land and for which the owner or
occupier is regarded as a Primary Producer by the Australian Taxation Office. The Agricultural Land
rate is 20% less than the General rate.

Section 161 of the Local Government Act allows a council to raise rates by a differential rate if the council uses
the capital improved value system of valuing land and if it considers that the differential rate will contribute to
the equitable and efficient carrying out of the council's functions.

In accordance with Section 161 of the Local Government Act 1989, Council specified the following objectives
and characteristics in relation to its differential rates:

General Rate:
1. The types and classes of land to which the rate applies is all rateable land other than agricultural land,
recreational land, commercial/industrial land and land used by Not for Profit Organisations to provide
low-income residential housing.
2. The Differential Rate is considered fair and equitable having regarded:
(a) The amount of revenue required to be raised is in accordance with the Council Plan, Strategic
Resource Plan and Budget;
(b) The range and quality of infrastructure, physical services, health services and community services
available to the owners and occupiers of residential properties and vacant land.

Agricultural Land Rate:


1. The types and classes of land to which the rate applies is agricultural land which means any rateable
land within the Council’s municipal district defined as farm land under Section 2 of the Valuation of Land
Act 1960 on the condition that the owner or occupier of the land is a person carrying on the
activities defined by the Valuation of Land Act 1960, who is regarded as a Primary Producer by the
Australian Taxation Office.
2. The Differential Rate is considered fair and equitable having regarded:
(a) The amount of revenue required to be raised is in accordance with the Council Plan, Strategic
Resource Plan and Budget;
(b) The range and quality of infrastructure, physical services, health services and community services
available to the owners and occupiers of agricultural land;
(c) The restrictions upon the use and development of agricultural land in the Planning Scheme;
(d) The need to encourage the retention of viable agricultural land for agricultural purposes.

Business (Commercial/Industrial) Rate:


1. The types and classes of land to which the rate will apply is all rateable land which is not agricultural
land and which is used predominantly for carrying on one or more of the following activities for the
purpose of generating income – commercial, industrial, business, wholesale trade, retail trade,
manufacturing, professional or administrative.
2. The Differential Rate is considered fair and equitable having regarded:
(a) The amount of revenue required to be raised in accordance with the Council Plan, Strategic
Resource Plan and Budget;
(b) The range and quality of infrastructure, physical services (including street lighting and street
cleaning, car parking) and facilities available to the owners and occupiers of land described in
paragraph 1.

Not for Profit Housing Rate:


1. The types and classes of land to which the rate will apply are properties containing low-income residential
housing owned and/or managed by a volunteer, charitable or not-for-profit organisation for which the
organisation is responsible for the payment of rates and for which a Victorian Government pension
concession is not claimed. The Not for Profit Housing Rate is 50% of the General rate.
2. The Differential Rate is considered as fair and equitable having regarded:

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(a) The amount of revenue required to be raised in accordance with the Council Plan, Strategic
Resource Plan and Budget;
(b) The public service that volunteer, charitable or not-for-profit organisations are delivering to the
community by providing low-income residential housing.

In accordance with Section 2 of the Cultural and Recreational Lands Act 1963, Council declared all rateable
Cultural and Recreational Land to be rated at 50% of the General rate.

4.1.2 Statutory fees and fines

This income category includes fees and fines levied in accordance with legislation and includes animal
registrations, Health Act registrations, building application fees, and planning application fees.

Most of the increase in revenue from statutory fees and charges expected is due to an increase in the statutory
planning application fees, which were introduced by the Victorian Government Planning Minister in October of
2017.

4.1.3 User fees

User fees relate mainly to the charging of fees to users of Council’s services. These include fees from leisure
and aquatic facilities, arts performances, kindergartens and home care. Income is increasing in most of Council
services due to increasing use of these services. The main increases expected are from aquatic and leisure
facilities (higher attendance and increased fees) and Hanging Rock (higher attendance).

Refer Appendix A2 for a complete list of all fees and charges.

4.1.4 Grants

Operating grants are grants which are received from the Australian and Victorian governments to assist in
funding the provision of Council services. Most of these grants are ongoing grants and it is expected that they
will be received each year for the foreseeable future. Some of the largest operating grants are the Financial
Assistance Grant – General Purpose ($4.97m), preschools ($2.6m) and community support ($2.1m).

Capital grants are generally one off grants for specific capital projects, however, Council also receives ongoing
road funding in the form of the Financial Assistance Grant – Local Roads and the Roads to Recovery Grant.
The level of grants fluctuates considerably from year to year depending on the types of capital works and the
availability of Victorian and Australian government funding.

The table on the following page provides further information of the operating and capital grants. In addition,
section 4.5 contains our analysis of Capital Works and includes further information on grants and contributions
expected to be received during 2018/19.

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Operating Grants - Source and Type

Budget Budget Variance


2017/18 2018/19
$'000 $'000 $'000
Recurrent - Commonwealth Government
Aged and disability Services 1,633 1,624 (9)
Victoria Grants Commission 4,803 4,968 165
Recurrent - State Government
Aged and disability Services 438 384 (54)
Family and children 2,669 2,619 (50)
Maternal and child health 472 432 (40)
School crossing supervisors 108 108 -
Youth and culture 119 116 (3)
Other 86 89 3
Total recurrent operating grants 10,328 10,340 12
Non-recurrent - State Government
Aged and disability Services - 35 35
Emergency management 120 120 -
Family and children 10 - (10)
Planning & Environment 160 - (160)
Recreational, leisure and community facilities 100 - (100)
Strategic Planning - 100 100
Other 74 55 (19)
Total non-recurrent operating grants 464 310 (154)
Total operating grants 10,792 10,650 (142)

Capital Grants - Source and Type

Budget Budget Variance


2017/18 2018/19
$'000 $'000 $'000
Recurrent - Commonwealth Government
Roads to Recovery 1,981 953 (1,028)
Victoria Grants Commission 2,016 2,104 88
Total recurrent capital grants 3,997 3,057 (940)
Non-recurrent - Commonwealth Government
Buildings 539 - (539)
Parks, Open Space and streetscapes 570 - (570)
Non-recurrent - State Government
Buildings 364 1,419 1,055
Footpaths and cycleways 300 500 200
Parks, Open Space and streetscapes 680 - (680)
Recreational, leisure and community facilities 400 1,330 930
Roads and bridges 200 44 (156)
Other 500 540 (40)
Total non-recurrent capital grants 3,553 3,833 280
Total capital grants 7,550 6,890 (660)

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4.1.5 Contributions

Monetary contributions relates to income from community groups and clubs to Council projects. The income
varies from year to year depending on budgeted projects.

Non-monetary contributions are mainly related to new roads contributed to Council by developers when new
subdivisions are completed. The non-monetary assets can also be identified as part of an asset revaluation
which is completed on a cyclical basis in line with accounting standards. The level of non-monetary
contributions varies from year to year depending on the number of subdivisions completed and the timing of
their completion.

4.1.6 Employee costs

Employee costs include all employee related expenditure paid by the employer including wages, allowances,
leave, superannuation and fringe benefits tax. A summary of human resources expenditure and full time
equivalent (FTE) categorised according to the organisational structure of Council is included in the Budgeted
Statement of Human Resources in section 3.6.

4.1.7 Materials and services

Materials and services include the purchases of consumables, payments to contractors and consultants for
the provision of services and utility costs. The level of contractor and consultancy expenditure can vary from
year to year depending on the operating projects undertaken and changes to key contracts.

4.1.8 Depreciation and amortisation

Depreciation and amortisation is an accounting measure which attempts to allocate the value of an asset over
its useful life. Increases in depreciation and amortisation are generally a result of increasing asset values
through capital works. Increases are also due to asset revaluations, which are conducted on a rolling program
in line with accounting standards for Council’s property, plant and equipment including infrastructure assets
such as roads and drains.

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4.2 Balance Sheet

4.2.1 Assets

Current assets includes receivables, assets held for resale, cash held in the bank and the value of investments
with short-term maturities of three months or less. The Current Asset balance is projected to decrease as some
funds held in investments at the end of 2017/18 will be used to fund incomplete capital projects that will be
carried forward to 2018/19.

Non-Current assets include property, infrastructure, plant and equipment. Non-Current assets are the largest
component of Council’s worth and represents the value of all the land, buildings, roads, plant and equipment
which has been accumulated over many years. The budgeted increase in the value of non-current assets is
mainly due to capital works and purchases which increase the total value of Council’s assets. A contribution
of assets, such as roads and footpaths, from developers as part of their subdivisions also increases the asset
value. Partly offsetting these increases is asset depreciation which reduces asset values as the assets age.

4.2.2 Liabilities

Liabilities are classed as current or non-current depending on when they are expected to be repaid.
The increase in current liabilities is mainly due to expected increases in payables and employee benefits, in
line with the Budgeted Income Statement. Interest bearing loans and borrowings have increased in 2018/19
due to borrowings which are payable within 12 months of the end of the 2018/19 financial year ($4.1million
interest only loan). Council has set aside funds to meet this commitment. There is a corresponding decrease
in non-current loans. See 4.2.3 for more details on borrowings.

The decrease in non-current liabilities during 2018/19 is mainly a result of loans being categorized as current.
More information on loans is shown in the section immediately following this. It should be noted that Council’s
level of borrowing remains well below prudential guidelines.

4.2.3 Borrowings
The table below shows information on borrowings specifically required by the Regulations.

Budget Budget
2018 2019 Notes
$'000 $'000

Estimated loan liability as at the start of the year


12,050 10,787 (1)

Less: principal repayments (618) (594)


Plus: borrowings approved in prior budget
- 485 (2)
Plus: new borrowings approved in current budget
485 700 (3)
Balance as the end of the financial year
11,917 11,378
Less: Debt Repayment Reserve balance at year end (2,553) (3,310) (4)
Net Debt at the end of the financial year 9,364 8,068

Interest payable 517 447

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(1) The 2019 loan liability opening balance is lower than the prior year budget due to a 2017/18 loan being carried forward
to 2018/19 ($485k) and a prior year budgeted loan for the Kyneton landfill rehabilitation not required as a result of the
budget surplus for 2016/17.
(2) A loan of $485k in 2017/18 budget for the Kyneton Livestock exchange and truck park upgrade project has been
deferred to 2018/19 as the related project has not been completed as grant funding is pending.
(3) The borrowing in the 2018/19 budget are for the New Gisborne sports field project -part one ($500k) and the Kyneton
early learning centre - part one ($200k).
(4) Council has borrowed some funds via the Local Government Funding Vehicle. These borrowing are interest only, the
principal on these borrowings is not payable until the end of the term of the “loan”. Each year one-tenth of the original
amount borrowed will be transferred to the Debt repayment reserve to pay the principal when it falls due.

More information on Council’s borrowing strategy and debt ratios can be found in the Strategic Resource Plan.

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4.3 Statement of changes in Equity

4.3.1 Equity

Total equity always equals net assets and is made up of the following components:
 Asset revaluation reserve which represents the difference between the previously recorded value of
assets and their current valuations
 Other financial reserves are funds that Council wishes to separately identify as being set aside to meet a
specific purpose in the future and to which there is no existing liability. These amounts are transferred
from the Accumulated Surplus to be separately disclosed
 Accumulated surplus which is the value of all net assets, less financial reserves that have accumulated
over time.
The increase in equity is mainly a result of an increase in the accumulated surplus ($18.3m) and the asset
revaluation reserve ($8.7m).

4.3.2 Reserves

Statement of Financial Reserves


Balance Transfers to Transfer from Balance
01/07/2018 Reserve Reserve 30/06/2019
$ '000 $ '000 $ '000 $ '000
Discretionary Reserves
Plant Replacement 919 1,250 1,434 735
Asset Conversion 806 - - 806
Commercial Development 3,393 - - 3,393
Gravel Pit Operations 253 65 - 318
Hanging Rock 264 - - 264
Senior Citizens Accommodation Maintenance 233 - 80 153
Debt Repayment 2,692 757 3,449
Total Discretionary Reserves 8,560 2,072 1,514 9,118
Statutory Reserves
Public Open Space - South 608 300 30 878
Public Open Space - East 634 200 100 734
Public Open Space - Central 631 100 450 281
Public Open Space - West 360 150 220 290
Public Open Space 2,233 750 800 2,183
Community Facilities - South - - - -
Community Facilities - East 178 - 45 133
Community Facilities - Central 18 - - 18
Community Facilities - West 13 - - 13
Community Facilities 209 - 45 164
Car Parking 136 - - 136
Planning Roadworks 379 100 33 446
Drainage 400 40 - 440
Gisborne Development Contributions Plan 622 120 - 742
Romsey Development Contributions Plan 90 60 - 150
Planning Footpath Works 122 35 22 135
Total Statutory Reserves 4,191 1,105 900 4,396
TOTAL FINANCIAL RESERVES 12,751 3,177 2,414 13,514

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Capital Works Projects to be funded from Financial Reserves in 2018/19
Reserve Project Funds ($'000)
Plant replacement reserve Plant and fleet purchases 1,834
Footpath reserve Footpath program 22
Senior citizens accommodation Senior Citizens unit upgrades 80
Public open space reserve Gisborne Tennis Club lighting 30
Public open space reserve Barkly Square lighting 40
Public open space reserve Kyneton Showgrounds 30
Public open space reserve Gilbert Gordon Oval pavilion 450
Public open space reserve Riddells Creek Tennis courts 100
Public open space reserve Kyneton Tennis Club lighting and court development 150
Community facilities reserve Romsey and Riddells Creek Early Years & MCH works 45
Road Reserve Road Construction Program 33
2,814

Note: Plant replacement difference in reserve transfer is due to consideration on sale ($0.4m).

Brief Summary of Purpose of each Reserve (refer Financial Reserves Policy for full details)
Reserve Description

Plant Replacement Funding from plant operations for capital replacements.


Asset Conversion Net proceeds of property sales for capitals works projects.
Commercial Development Net proceeds from the sale of industrial/commercial land for furthering local
employment and the purchase and development of land to be used for
industrial/commercial purposes.
Gravel Pit Operations Surplus from Gravel Pit operations for capital works.
Hanging Rock Surplus funding from Hanging Rock operations directed towards capital works.

Maintenance Senior Contributions towards maintenance of units.


Citizens Accommodation
Landfill Recovery Funding from landfill recovery charge for landfills and transfer stations.
Debt Repayment Annual budget allocation to accumulate the required amount of funds to repay the
borrowed money when it is due to be repaid.
Public Open Space Contributions from subdivisional works for funding of open space projects.
Community Facilities Developer contributions for community infrastructure facilities.
Car Parking Developer contributions for car parking projects.
Planning Roadworks Developer contributions for roads works.

Drainage Comprises developer contributions for drainage works.


Gisborne Development Includes developer contributions for development works within Gisborne.
Contribution Plan

Romsey Development Includes developer contributions for development works within Romsey.
Contribution Plan
Kyneton South Includes developer contributions for development works within Kyneton South.
Development Contribution
Plan

Planning Footpath Works Developer contributions for footpath works.

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4.4 Statement of Cash Flows

4.4.1 Net cash flows provided by/used in operating activities


Cash inflows from operating activities include a decrease in cash contributions ($1.2m) which is more than
offset by the increase in rates and charges income ($2.5m). Cash outflows for materials and services are
expected to be higher in 2018/19 ($1.6m increase) and employee costs are forecast to be higher ($1.2m
increase) due to enterprise agreement increases.

4.4.2 Net cash flows provided by/used in investing activities


Overall the level of investing activities is expected to be lower in 2018/19. In 2018/19 capital works expenditure
is slightly lower than 2017/18 ($0.4m).

The $0.4m budgeted Proceeds from sale of property, infrastructure, plant and equipment is the sale proceeds
from the turnover of plant and vehicle assets.

4.4.3 Net cash flows provided by/used in financing activities


The main reason for the increase in cash flows from financing activities is due to the carry forward of a loan
from 2017/18 ($0.485m) and additional budgeted loans in 2018/19 ($0.7m).

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4.5 Capital works program

This section presents a listing of the capital works projects that will be undertaken for the 2018/19 year,
classified by expenditure type and funding source. Works are also disclosed as current budget or carried
forward from prior year.

4.5.1 Summary

Adopted
Budget
Budget Change
%
2017/18 2018/19
$’000 $’000 $’000
Property 6,800 7,406 601 8.2
Plant and equipment 2,321 2,285 (36) (3.5)
Infrastructure 15,513 14,350 (1,163) (8.3)
Total 24,634 23,969 (665) (2.8)

Asset expenditure types Summary of Funding Sources


Project
2018/19 Cost New Renewal Upgrade Expansion Grants Contrib.
Council
Borrowings
Budget cash
$’000 $’000 $’000 $’000 $’000 $’000 $’000 $'000 $'000

Property 7,406 1,050 4,697 1,659 - 1,519 30 5,657 200


Plant and
2,285 - 2,185 58 - - - 2,243 -
equipment
Infrastructu
14,350 3,408 6,867 4,045 - 5,371 120 8,329 500
re
Total 23,969 4,458 13,749 5,762 - 6,890 150 16,229 700

Budgeted New Capital Works by Asset Type:

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Budgeted New Capital Works by Asset Expenditure Type:

As previously mentioned, the level of capital works expenditure fluctuates significantly from year to year
depending on grant funding available. The key movements in Capital Expenditure are as follows:

Property assets includes capital expenditure on land and buildings. The major capital works in this asset type
are the Kyneton Early Learning Centre Building Stage 1 ($0.85m), Council building renewal works ($1.87m)
and the Gardiner Reserve change rooms ($0.65m).

The main component of Plant and Equipment spending is in relation to vehicles and other machinery used to
construct and maintain roads and footpaths (such as graders and trucks) and IT hardware.

Infrastructure capital works includes roads, footpaths, bridges, drainage, public toilets, recreation and
community facilities and parks and open space expenditure.

At the end of each financial year there are projects which are incomplete due to a variety of factors including
planning, community consultation, objections, grant funding availability, tendering and the availability of
suitable suppliers and bad weather delays. For the 2017/18 year it is forecast that $5.24 million of capital works
will be incomplete and be carried forward into the 2018/19 year. The more significant projects include the
Kyneton livestock exchange ($0.97m) and the Gilbert Gordon Pavilion upgrade ($1.22m).

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4.5.2 Current Budget
Total Estimated Asset Expenditure Types Funding sources - 2018/19
Capital Cost
New Projects 2018/19 Reserves/
New Renewal Upgrade Grants Loans/Asset Sales Contributions Council cash

PROPERTY

Buildings
Council building renewal program $ 1,912,000 $ 1,912,000 $ 1,912,000
Seniors units renewal $ 80,000 $ 80,000 $ 80,000 $ -
Woodend squash court building demolition $ 100,000 $ 100,000 $ 100,000
Kinder and MCH temporary relocation at Romsey and Riddells Creek $ 17,245 $ 17,245 $ 17,245 $ -
Lauriston Hall refurbishment $ 100,000 $ 100,000 $ 50,000 $ 50,000
Solar and energy efficiency council buildings $ 135,000 $ 135,000 $ 135,000
Changing Places toilet facility - Gisborne $ 350,000 $ 200,000 $ 150,000 $ 100,000 $ 250,000
Kyneton botanic gardens house demolition $ 50,000 $ 50,000 $ 50,000
Kyneton data centre air conditioning upgrade $ 40,000 $ 40,000 $ 40,000
Kyneton old pool site sheds demolition $ 50,000 $ 50,000 $ 50,000
Tylden reserve - removal of portable building $ 30,000 $ 30,000 $ 30,000
Kyneton early learning centre (stage one) $ 850,000 $ 850,000 $ 650,000 $ 200,000 $ -
Gisborne office compliance works $ 100,000 $ 100,000 $ 100,000
Gardiner Reserve changerooms $ 650,000 $ 650,000 $ 100,000 $ - $ 550,000
Gisborne Stadium futsal proofing $ 90,000 $ 90,000 $ 30,000 $ 60,000

Total Buildings $ 4,554,245 $ 1,050,000 $ 3,102,000 $ 402,245 $ 900,000 $ 297,245 $ 30,000 $ 3,327,000

TOTAL PROPERTY $ 4,554,245 $ 1,050,000 $ 3,102,000 $ 402,245 $ 900,000 $ 297,245 $ 30,000 $ 3,327,000

PLANT AND EQUIPMENT


Fleet and plant replacement program $ 1,834,000 $ 1,834,000 $ 1,834,000

Total Plant and equipment $ 1,834,000 $ - $ 1,834,000 $ - $ - $ 1,834,000 $ - $ -

Computers and Telecommunications


Desktop and notebook computer replacement $ 160,000 $ 160,000 $ 160,000
Network infrastructure renewal $ 15,000 $ 15,000 $ 15,000
Server replacement program $ 96,000 $ 96,000 $ 96,000
Telephone system software and processing unit upgrade $ 80,000 $ 80,000 $ 80,000
Human Resources software development $ 20,000 $ 20,000 $ 20,000
Document conversion $ 38,000 $ 38,000 $ 38,000

Total Computers and Telecommunications $ 409,000 $ - $ 351,000 $ 58,000 $ - $ - $ - $ 409,000

TOTAL PLANT AND EQUIPMENT $ 2,243,000 $ - $ 2,185,000 $ 58,000 $ - $ 1,834,000 $ - $ 409,000

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Total Estimated Asset Expenditure Types Funding sources - 2018/19
Capital Cost
New Projects (Continued) 2018/19 Reserves/
New Renewal Upgrade Grants Loans/Asset Sales Contributions Council cash
INFRASTRUCTURE

Roads
Road construction program $ 3,100,000 $ 1,600,000 $ 1,500,000 $ 953,000 $ 33,000 $ 2,114,000
Bitumen resurfacing program $ 1,700,000 $ 1,700,000 $ 1,700,000
Financial assistance grants - roads $ 2,104,283 -$ 2,104,283
Gravel road renewal program $ 860,000 $ 860,000 $ 860,000
Minor road stabilisation program $ 215,000 $ 215,000 $ 215,000
Kerb and channel program $ 145,000 $ 145,000 $ 145,000
Minor traffic management works $ 45,000 $ 45,000 $ 45,000
Kyneton bluestone heritage kerb renewal program $ 150,000 $ 150,000 $ 150,000
Intersection upgrade and renewal program $ 115,000 $ 115,000 $ 115,000
Minor roadworks program $ 65,000 $ 65,000 $ 65,000
Guardrail program $ 80,000 $ 55,000 $ 25,000 $ 80,000
Woodend Primary School traffic improvement works $ 87,000 $ 87,000 $ 44,000 $ 43,000
Romsey kindergarten carpark works $ 60,000 $ 60,000 $ 60,000

Total Roads $ 6,622,000 $ 55,000 $ 3,105,000 $ 3,462,000 $ 3,101,283 $ 33,000 $ - $ 3,487,717

Footpaths and Cycleways


Footpath renewal program $ 300,000 $ 300,000 $ 300,000
Footpath construction program $ 715,000 $ 715,000 $ 22,000 $ 693,000
Woodend to Hepburn rail trail - Stage 1 $ 500,000 $ 500,000 $ 500,000 $ -
Walking and cycling strategy implementation $ 50,000 $ 50,000 $ 50,000

Total Footpaths and Cycleways $ 1,565,000 $ 715,000 $ 800,000 $ 50,000 $ 500,000 $ 22,000 $ - $ 1,043,000

Bridges
Bridge renewal $ 400,000 $ 400,000 $ 400,000

Drainage
Minor drainage works $ 250,000 $ 50,000 $ 150,000 $ 50,000 $ 250,000
Sports ground drainage works $ 90,000 $ 90,000 $ 90,000
Minor drainage works unplanned program $ 50,000 $ 50,000 $ 50,000
Water sensitive urban design (WSUD) works Gisborne township $ 110,000 $ 110,000 $ - $ 55,000 $ 55,000

Total Drainage $ 500,000 $ 160,000 $ 150,000 $ 190,000 $ 55,000 $ - $ - $ 445,000

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Total Estimated Asset Expenditure Types Funding sources - 2018/19
Capital Cost
New Projects (Continued) 2018/19 Reserves/
New Renewal Upgrade Grants Loans/Asset Sales Contributions Council cash
Recreation, leisure and community facilities
New Gisborne sports fields (stage one) $ 1,000,000 $ 1,000,000 $ 500,000 $ 500,000 $ -
Gisborne Tennis Club lighting and court redevelopment $ 300,000 $ 300,000 $ 100,000 $ 30,000 $ 50,000 $ 120,000
Barkly Square lighting $ 400,000 $ 400,000 $ 100,000 $ 40,000 $ 50,000 $ 210,000
Kyneton Showgrounds #2 $ 350,000 $ 350,000 $ 100,000 $ 30,000 $ - $ 220,000
Malmsbury Cricket Ground Upgrades $ 150,000 $ 150,000 $ 100,000 $ 20,000 $ 30,000
Playground renewal $ 50,000 $ 50,000 $ 50,000
Minor capital works program at recreational facilities $ 50,000 $ 50,000 $ 50,000
Country Football Netball Program $ 150,000 $ 150,000 $ 100,000 $ 50,000
Kyneton tennis courts project - additional funding $ 180,000 $ 180,000 $ 180,000

Total Recreation, leisure and community facilities $ 2,630,000 $ 1,000,000 $ 1,400,000 $ 230,000 $ 1,000,000 $ 600,000 $ 120,000 $ 910,000

Parks, open space and streetscapes


Parks infrastructure renewal program $ 60,000 $ 60,000 $ 60,000
Malmsbury common masterplan implementation (stage 1) $ 32,000 $ 32,000 $ 32,000
Kyneton botanic gardens irrigation project $ 25,000 $ 25,000 $ 25,000

Total Parks, open space and streetscapes $ 117,000 $ 57,000 $ 60,000 $ - $ - $ - $ - $ 117,000

Other infrastructure
Street/park bin renewal program $ 29,000 $ 29,000 $ 29,000
Solar compactor for waste and recycling $ 15,000 $ 15,000 $ 15,000
Kyneton livestock pound $ 40,000 $ 40,000 $ 40,000
Additional flag poles - Kyneton and Gisborne $ 10,000 $ 10,000 $ 10,000

Total Other infrastructure $ 94,000 $ 10,000 $ 29,000 $ 55,000 $ - $ - $ - $ 94,000

TOTAL INFRASTRUCTURE $ 11,928,000 $ 1,997,000 $ 5,944,000 $ 3,987,000 $ 4,656,283 $ 655,000 $ 120,000 $ 6,496,717

$ 18,725,245 $ 3,047,000 $ 11,231,000 $ 4,447,245 $ 5,556,283 $ 2,786,245 $ 150,000 $ 10,232,717

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4.5.3 Works carried forward from the 2017/18 year
Total Estimated Asset Expenditure Types Funding sources - 2018/19
Projects carried forward from 2017/18 Capital Cost
2018/19 Reserves/
New Renewal Upgrade Grants Loans/Asset Sales Contributions Council cash

PROPERTY

Buildings
Gilbert Gordon oval pavilion $ 1,220,000 $ 610,000 $ 610,000 $ 450,000 $ 770,000
Kyneton Town Hall and office HVAC $ 985,000 $ 985,000 $ 985,000
Romsey and Riddells Creek kindergarten and MCH $ 647,000 $ 647,000 $ 619,000 $ 28,000 $ -

TOTAL PROPERTY $ 2,852,000 $ - $ 1,595,000 $ 1,257,000 $ 619,000 $ 478,000 $ - $ 1,755,000

INFRASTRUCTURE
Recreation, leisure and community facilities
Tony Clarke Reserve lighting $ 411,000 $ 411,000 $ 100,000 $ 70,000 $ 241,000
Riddells Creek tennis court development $ 561,000 $ 561,000 $ 100,000 $ 100,000 $ 146,000 $ 215,000
Kyneton tennis club lighting and development $ 450,000 $ 450,000 $ 30,000 $ 150,000 $ 170,000 $ 100,000

Total Recreation, leisure and community facilities $ 1,422,000 $ 561,000 $ 861,000 $ - $ 230,000 $ 250,000 $ 386,000 $ 556,000

Other infrastructure
Kyneton livestock exchange and truck park upgrade $ 970,000 $ 850,000 $ 62,000 $ 58,000 $ 485,000 $ 485,000 $ -

Total other infrastructure $ 970,000 $ 850,000 $ 62,000 $ 58,000 $ 485,000 $ 485,000 $ - $ -

TOTAL INFRASTRUCTURE $ 2,392,000 $ 1,411,000 $ 923,000 $ 58,000 $ 715,000 $ 735,000 $ 386,000 $ 556,000

$ 5,244,000 $ 1,411,000 $ 2,518,000 $ 1,315,000 $ 1,334,000 $ 1,213,000 $ 386,000 $ 2,311,000

Total Estimated Asset Expenditure Types Funding sources - 2018/19


Capital Cost
Summary of Total Capital Works 2018/19
Reserves/
New Renewal Upgrade Grants Loans/Asset Sales Contributions Council cash

PROPERTY $ 7,406,245 $ 1,050,000 $ 4,697,000 $ 1,659,245 $ 1,519,000 $ 775,245 $ 30,000 $ 5,082,000


PLANT AND EQUIPMENT $ 2,243,000 $ - $ 2,185,000 $ 58,000 $ - $ 1,834,000 $ - $ 409,000
INFRASTRUCTURE $ 14,320,000 $ 3,408,000 $ 6,867,000 $ 4,045,000 $ 5,371,283 $ 1,390,000 $ 506,000 $ 7,052,717

$ 23,969,245 $ 4,458,000 $ 13,749,000 $ 5,762,245 $ 6,890,283 $ 3,999,245 $ 536,000 $ 12,543,717

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4.5.4 Summary of Construction Programs

Proposed Major Road Construction and Rehabilitation Program 2018/19


Estimated
Location Locality Brief Outline
Cost
Short Road Pavement reconstruction and resealing 160,000
Chanters Lane Pavement reconstruction and resealing 460,000
Brooke Street Woodend Parking southern side of road 150,000
Park Lane Romsey Reconstruction, kerb and drainage 470,000
Romsey Wallan Rd Romsey Pavement reconstruction and resealing 150,000
Edgecombe Street Kyneton Pavement reconstruction and resealing and parking 180,000
Romsey Road Kyneton Pavement reconstruction and resealing 300,000
Sidonia Road Sidonia Pavement reconstruction, widening and resealing 440,000
Green Street Macedon Pavement reconstruction, widening and resealing 100,000
Kyneton Metcalfe Rd Kyneton Pavement reconstruction and resealing 280,000
Panorama Drive Gisborne Reconstruction and drainage renewal 100,000
Main Rd Parking Riddells Cr Sealing of gravel parking 100,000
Berrie Road Pavement reconstruction and resealing 210,000

Total 3,100,000

Proposed Footpath Construction Program 2018/19


Estimated
Location Locality Brief Outline
Cost
Merrifield Street Riddells Cr Main Road to Mahoneys Road 30,000
Beuchamp Street Kyneton Victoria St to Edgecombe St 110,000
Simpson Street Kyneton Ebden St to Powlett St (north side) 60,000
Mt Macedon Road Woodend Arthur Ct development to Bowen St (north side) 55,000
Metcalfe Drive Romsey Todd Ln to Romsey/Woodend Rd (east side) 90,000
The Crescent Lancefield Melbourne/Lancefield Rd to end of footpath 40,000
Murphy Street Romsey Main Road to end of footpath (east side) 75,000
Mair Street Kyneton Mollison St path to Victoria St path 65,000
Mahoneys Road Riddells Cr Connect kinder/senior citizens precinct 45,000
Carrington Street Macedon Margaret St to asphalt path 25,000
Melton Road Gisborne School crossing to Secondary College path 40,000
Orr Street Kyneton Victoria St to Duncan St (south side) 55,000
Ellesmere Place Malmsbury Main Rd to existing path 25,000

Total 715,000

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Proposed Drainage Construction Program 2018/19
Estimated
Location Locality Brief Outline
Cost
Mt Macedon Road Woodend Pipe a wide and deep open swale drain 20,000
Golf House Lane Lancefield New swale drain for flooding issue 35,000
Bellhouse Lane Macedon Investigation and design 25,000
Sutherlands Road Riddells Creek Flooding issues – upgrade pipe size 70,000
Epping Street Kyneton Flooding issues – upgrade pipe size and pits 60,000
Hotham Avenue Mt Macedon Upgrade pipe and swale drain 40,000

Total 250,000

Proposed Bridge/Major Culvert Reconstruction Program 2018/19


Location Locality Brief Outline Estimated Cost
Lauriston Road Lauriston Reduce traffic lane width and create walking path 200,000
Sankey Reserve Gisborne Replace failed structure with similar 50,000
Willowbank Road Gisborne Widen culverts and construct new fencing for safety 30,000
Martins Lane Nulla Vale Widen culvert for larger vehicle access 70,000
Footbridge renewal Region Various 50,000

Total 400,000

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Proposed Buildings Construction Program 2018/19
Location Locality Brief Outline Estimated Cost
Manna Gum Gisborne Fencing and shielding structure 40,000
Scout Hall Riddells Cr Reconstruct walls and re-stumping 75,000
Kyneton Sports and Squash court doors, walls and heating, ventilation
Kyneton 120,000
Aquatic Centre and air conditioning
Riddells Stadium Riddells Cr Replace roof and safe roof access 140,000
Buffalo Stadium Woodend Replace roof and safe roof access 160,000
Macedon Kinder Macedon Window and external door renewal 120,000
Kyneton Office Kyneton Replace carpet 50,000
Kyneton Library Kyneton Roof, wall leak rectification & refurbishment 140,000
Woodend Kinder Woodend Accessibility improvements and drainage 120,000
Bowls Club Woodend Roof, asbestos and wall works 130,000
Gardiner Reserve
Gisborne Roof and power works 140,000
Club Rooms
Woodend Library Woodend Refurbishment works 35,000
Kyneton Pony Club Kyneton Building renewal 42,000
Painting Region Building painting program 75,000
Safe roof access Region Safe roof access program 50,000
Asbestos removal Region Asbestos removal program 50,000
Flooring renewal Region Completion of hall and stadium flooring renewal 120,000
Master Key Region Establishment of master key system and register 150,000
Building renewals Region Emergent works 155,000

Total 1,912,000

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5. Financial performance indicators
Key Financial performance indicators –
The following table highlights Council’s current and projected performance across a range of key financial
performance indicators. These indicators provide a useful analysis of Council’s financial position and
performance and should be interpreted in the context of the organisation’s objectives.

Adopted
Indicator Measure Budget Budget Trend
2017/18 2018/19 +/o/-
Operating position
Adjusted underlying result Adjusted underlying surplus (deficit) / 5.0% 4.0% +1%
Adjusted underlying revenue
Liquidity
Working capital Current assets / Current liabilities 167.4% 123.7% -43.7%

Unrestricted cash Unrestricted cash / Current liabilities 97.3% 66.9% -30.4%

Obligations
Loans and borrowings Interest bearing loans and borrowings / 26.2% 23.5% +2.7%
rate revenue
Loans and borrowings Interest and principal repayments on 2.5% 2.0% -0.5%
interest bearing loans and borrowings /
rate revenue
Indebtedness Non-current liabilities / own source 28.3% 19.0% -9.3%
revenue
Asset renewal Asset renewal expenditure / 113.3% 93.3% -20%
Depreciation
Stability
Rates concentration Rate revenue / adjusted underlying 62.4% 64.4% +2.0%
revenue
Rates effort Rate revenue / CIV of rateable 0.4% 0.4% o
properties in the municipality
Efficiency
Expenditure level Total expenditure / no. of property $3,136 $3,189 +$53
assessments
Revenue level Residential rate revenue / no. of $2,034 $2,102 +$68
residential property assessments
Workforce turnover No. of permanent staff resignations & 9.0% 9.0% o
terminations / average no. of
permanent staff for the financial year

Key to Forecast Trend:


+ Forecasts improvement in Council's financial performance/financial position indicator
o Forecasts that Council's financial performance/financial position indicator will be steady
- Forecasts deterioration in Council's financial performance/financial position indicator

Notes to indicators

1. Adjusted underlying result


Indicator has reduced due to operating surplus decreasing in 2018/19.

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2. Working Capital
Current assets to current liabilities has decreased due to loans being classified as current (due to be
repaid within 12 months).

3. Unrestricted cash
Indicator has reduced as current liabilities have decreased due to loans being classified as current (due
to be repaid within 12 months).

4. Debt compared to rates


Indicator has reduced due to increased borrowings in 2018/19.

5. Asset renewal
Increased capital expenditure on asset renewal has improved this indicator.

6. Rates concentration
This indicator is slowly increasing over time as the percentage of rates revenue is increasing.

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Appendix A1 - Summary of 2018/19 New Initiatives

Category Income/ Net Cost


No. Department New Initiative Details Expense
** Saving 2018/19
1 Community Services Disability action plan 2018-22 NP $ 25,000 $25,000
2 Community Safety Dog on and of lead and cat curfew options review NP $ 35,000 $35,000
3 Strategic Planning & Environment Renewable energy assessment NP $ 25,000 $25,000
4 Strategic Planning & Environment Romsey structure plan review CP $ 100,000 $ 130,000 $30,000
5 Community & Culture Reconciliation action plan NP $ 29,500 $29,500
6 Finance Building review of seniors housing units and future options NP $ 40,000 $40,000
7 Economic Development & Tourism Reviewing sister city relationship / Art exchange program NP $ 13,000 $13,000
8 Economic Development & Tourism Economic development strategy (future directions/evaluation) NP $ 60,000 $60,000
9 Corporate Services (across org) Master planning for Council owned and managed land NP $ 100,000 $100,000
10 Strategic Planning & Environment Chilean needle-grass weed control SL $ 15,000 $15,000
11 Organisational Development Risk & OH&S compliance officer - additional hours SL $ 16,640 $16,640
12 Community Safety Review of Local Law No. 10 Pt 3, Section 24 Motorised Rec Vehicles NP $ 15,000 $15,000
13 Community Services Home support services - market and business capability NP $ 50,000 $50,000
14 Operations Implementation of actions in Gisborne Botanical Gardens masterplan CP $ 26,000 $26,000
15 Statutory Planning Additional statutory planning resourcing NS $ 82,000 $82,000
16 Statutory Planning Planning administration position NS $ 65,000 $65,000
17 Strategic Planning & Environment Bushlands reserve officer NS $ 89,200 $89,200
18 Strategic Planning & Environment Landcare network partnership SL $ 20,000 $20,000
19 Economic Development & Tourism Economic Development and Tourism casual staff NS $ 28,000 $28,000
20 Community & Culture Events to promote social connection and inclusion NP $ 20,000 $20,000
21 Strategic Planning & Environment Community climate change action planning - pilot NP $ 18,000 $18,000
22 Community & Culture Youth consultation officers NS $ 15,000 $15,000
TOTAL MRSC $100,000 $917,340 $817,340
* New initiatives are additions to the Council operating budget. Some items will require ongoing funding, others are projects which will not be funded after the project is completed.
** Category : Council Plan Action (CP), New Project (NP), New staff position (NS) and Service level variation (SL).
*** Project is pending external grant funding or an increase on existing funding.

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Appendix A2 - Customer Fees and Charges 2018/19
2018/19
Id No Description of charge Unit S/NS* Charge
(GST inc)
General
1 Cake Stall Hire Council & Customer Service NS $ 11.45
Photocopying - Private per copy:
2 A4 (per side) Council & Customer Service NS $ 0.80
3 A3 (per side) Council & Customer Service NS $ 1.10
4 Colour (per side) Council & Customer Service NS $ 5.50
Photocopying - Service Clubs per copy:
5 A4 (per side) Council & Customer Service NS $ 0.60
6 A3 (per side) Council & Customer Service NS $ 0.90
7 Colour (per side) Council & Customer Service NS $ 3.80
8 FOI Application Fee Council & Customer Service S $ 27.90
Activities on Roads ( Not for Profit )
9 Activities on Roads ( Sporting ) Engineering Planning NS $ 167.10
Activities on Roads ( Commercial )
10 Activities on Roads Engineering Planning NS $ 626.50
Woodend Community Hub
Hall Hire (Category 4 HH)
11 Not for Profit - Full Day (8hrs) Council & Customer Service NS $ 216.00
12 Not for Profit - Hourly Council & Customer Service NS $ 39.00
13 Commercial - Full Day (8hrs) Council & Customer Service NS $ 308.00
14 Commercial - Hourly Council & Customer Service NS $ 55.00
Multipurpose Room (Category 2 MP)
15 Not for Profit - Full Day (8hrs) Council & Customer Service NS $ 157.00
16 Not for Profit - Hourly Council & Customer Service NS $ 28.00
17 Commercial - Full Day (8hrs) Council & Customer Service NS $ 224.00
18 Commercial - Hourly Council & Customer Service NS $ 40.00
Hall and Multipurpose Room
19 Not for Profit - Full Day (8hrs) Council & Customer Service NS $ 263.00
20 Not for Profit - Hourly Council & Customer Service NS $ 47.00
21 Commercial - Full Day (8hrs) Council & Customer Service NS $ 375.00
22 Commercial - Hourly Council & Customer Service NS $ 67.00
Romsey Hub
Mt William Room
23 Not for Profit - Full Day (8hrs) Council & Customer Service NS $ 118.00
24 Not for Profit - Hourly Council & Customer Service NS $ 21.00
25 Commercial - Full Day (8hrs) Council & Customer Service NS $ 168.00
26 Commercial - Hourly Council & Customer Service NS $ 30.00
Monegeetta Room
27 Not for Profit - Full Day (8hrs) Council & Customer Service NS $ 98.00
28 Not for Profit - Hourly Council & Customer Service NS $ 18.00
29 Commercial - Full Day (8hrs) Council & Customer Service NS $ 140.00
30 Commercial - Hourly Council & Customer Service NS $ 25.00
Mt William Room & Monegeetta Room Combined
31 Not for Profit - Full Day (8hrs) Council & Customer Service NS $ 151.00
32 Not for Profit - Hourly Council & Customer Service NS $ 27.00
33 Commercial - Full Day (8hrs) Council & Customer Service NS $ 216.00
34 Commercial - Hourly Council & Customer Service NS $ 38.50
Small meeting room
35 Not for Profit - Full Day (8hrs) Council & Customer Service NS $ 78.00
36 Not for Profit - Hourly Council & Customer Service NS $ 14.00
37 Commercial - Full Day (8hrs) Council & Customer Service NS $ 112.00
38 Commercial - Hourly Council & Customer Service NS $ 20.00
Note - there is some availability of free meeting room hire for Not for
Profit Groups (see details below after line 551)

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Appendix A2 - Customer Fees and Charges 2018/19
2018/19
Id No Description of charge Unit S/NS* Charge
(GST inc)
Residential Permits
Permit to enter a building site by means of a motor vehicle having a
39 gross weight exceeding two tonnes. Operations NS $ 464.80

40 Permit to occupy a road for works Operations NS $ 464.80


41 Permit to install/connect to stormwater drain Operations NS $ 344.70
42 Permit to alter or open the road (including Vehicle Crossing) Operations NS $ 344.70
Permit to access a building site from a point other than a vehicle
43 Operations NS $ 464.80
crossing
44 Temporary Storage of material Operations NS $ 464.80
Rural Permits
Permit to enter a building site by means of a motor vehicle having a
45 Operations NS $ 114.85
gross weight exceeding two tonnes (Vehicle Crossing).
46 Permit to occupy a road for works Operations NS $ 114.85
47 Permit to install/connect to stormwater drain Operations NS $ 114.85
48 Permit to alter or open road (including Driveway Construction) Operations NS $ 114.85
Permit to access a building site from a point other than a vehicle
49 Operations NS $ 114.85
crossing
50 Temporary Storage of material Operations NS $ 114.85
51 Legal Point of Discharge Engineering Planning S $ 141.18
Recycling Materials - Commercial
52 Cardboard Paper Commercial Quantities Per m3 Operations NS $ 19.85
53 Ute/Station Wagon Per m3 Operations NS $ 19.85
54 Trailer (6x4Single) Per m3 Operations NS $ 19.85
55 Heaped trailer(6x4) Per m3 Operations NS $ 19.85
56 Trailer (10x6 single) Per m3 Operations NS $ 19.85
57 Heaped Trailer (10x6) Per m3 Operations NS $ 19.85
58 Per cubic metre Operations NS $ 19.85
59 Gas Bottles - Small Operations NS $ 6.65
60 Gas Bottles - Large Operations NS $ 8.70
61 Mattress - all sizes Operations NS $ 26.55
General Waste
62 Per Bag (120 litres) Operations NS $ 6.65
63 Drum (200 litres) Operations NS $ 14.80
64 Wheelie Bin (240 litres) Operations NS $ 14.80
65 Small Boot Operations NS $ 16.85
66 Small Ute/Station Wagon Operations NS $ 31.15
67 Small Tray Ute Operations NS $ 49.00
68 Trailer (6x4x1 foot) Operations NS $ 31.70
69 Heaped trailer(6x4x2 foot) Operations NS $ 63.35
70 Vehicle/Trailer (6x4x3 foot) Operations NS $ 95.00
71 Vehicle/Trailer (6x4x4 foot) Operations NS $ 126.70
72 Vehicle/Trailer (8x5x1 foot) Operations NS $ 59.30
73 Vehicle/Trailer (8x5x2 foot) Operations NS $ 118.55
74 Vehicle/Trailer (8x5x3 foot) Operations NS $ 177.85
75 Vehicle/Trailer (8x5x4 foot) Operations NS $ 237.10
76 Vehicle/Trailer (10x6x1 foot) Operations NS $ 77.65
77 Vehicle/Trailer (10x6x2 foot) Operations NS $ 155.35
78 Vehicle/Trailer (10x6x3 foot) Operations NS $ 233.00
79 Vehicle/Trailer (10x6x4 foot) Operations NS $ 310.70
80 Vehicle/Trailer (12x7x1 foot) Operations NS $ 104.25
81 Vehicle/Trailer (12x7x2 foot) Operations NS $ 208.50
82 Vehicle/Trailer (12x7x3 foot) Operations NS $ 312.75
83 Vehicle/Trailer (12x7x4 foot) Operations NS $ 417.00
84 Engine Oil over 20 litres- per litre Operations NS $ 0.60
Green Waste - Commercial (non residential quantities)
85 Per Bag Operations NS $ 6.00
86 Drum (200 litres) Operations NS $ 12.80
87 Wheelie Bin (240 litres) Operations NS $ 13.30
88 Small Boot Operations NS $ 16.85

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Appendix A2 - Customer Fees and Charges 2018/19
2018/19
Charge
Id No Description of charge Unit S/NS* (GST inc)
89 Small Tray Ute Operations NS $ 35.75
90 Small Ute/Station Wagon Operations NS $ 28.60
91 Trailer (6x4x1 foot) Operations NS $ 28.60
92 Heaped trailer(6x4x2 foot) Operations NS $ 57.25
93 Vehicle/Trailer (6x4x3 foot) Operations NS $ 85.85
94 Vehicle/Trailer (6x4x4 foot) Operations NS $ 114.45
95 Vehicle/Trailer (8x5x1 foot) Operations NS $ 49.00
96 Vehicle/Trailer (8x5x2 foot) Operations NS $ 98.10
97 Vehicle/Trailer (8x5x3 foot) Operations NS $ 147.15
98 Vehicle/Trailer (8x5x4 foot) Operations NS $ 196.20
99 Vehicle/Trailer (10x6x1 foot) Operations NS $ 68.45
100 Vehicle/Trailer (10x6x2 foot) Operations NS $ 136.95
101 Vehicle/Trailer (10x6x3 foot) Operations NS $ 205.40
102 Vehicle/Trailer (10x6x4 foot) Operations NS $ 273.90
103 Vehicle/Trailer (12x7x1 foot) Operations NS $ 94.00
104 Vehicle/Trailer (12x7x2 foot) Operations NS $ 188.00
105 Vehicle/Trailer (12x7x3 foot) Operations NS $ 282.05
106 Vehicle/Trailer (12x7x4 foot) Operations NS $ 376.10
Green Waste - (residential quantities)
107 Per Bag Operations NS $ -
108 Drum (200 litres) Operations NS $ -
109 Wheelie Bin (240 litres) Operations NS $ -
110 Small Boot Operations NS $ -
111 Small Tray Ute Operations NS $ -
112 Small Ute/Station Wagon Operations NS $ -
113 Trailer (6x4x1) Operations NS $ -
114 Heaped trailer(6x4x2) Operations NS $ -
115 Vehicle/Trailer (6x4x3) Operations NS $ -
116 Vehicle/Trailer (6x4x4) Operations NS $ -
117 Vehicle/Trailer (8x5x1) Operations NS $ -
118 Vehicle/Trailer (8x5x2) Operations NS $ -
119 Vehicle/Trailer (8x5x3) Operations NS $ -
120 Vehicle/Trailer (8x5x4) Operations NS $ -
121 Vehicle/Trailer (10x6x1) Operations NS $ -
122 Vehicle/Trailer (10x6x2) Operations NS $ -
123 Vehicle/Trailer (10x6x3) Operations NS $ -
124 Vehicle/Trailer (10x6x4) Operations NS $ -
125 Vehicle/Trailer (12x7x1) Operations NS $ -
126 Vehicle/Trailer (12x7x2) Operations NS $ -
127 Vehicle/Trailer (12x7x3) Operations NS $ -
128 Vehicle/Trailer (12x7x4) Operations NS $ -
Tyres
129 Car Operations NS $ 8.40
130 Car tyre with rim attached Operations NS $ 12.25
131 Light Truck Operations NS $ 21.45
132 Truck Operations NS $ 37.80
133 Tractor Operations NS $ 200.30
eWaste
134 e-Waste - Computers/laptops Operations NS $ -
135 e-Waste - TV/dvd Operations NS $ -
136 e-Waste - refrigerators Operations NS $ -
137 e-Waste - others Operations NS $ -
Mulch Sales
138 Delivered within Macedon Ranges Shire 6m3 loads Operations NS $ 199.30
139 Delivered within Macedon Ranges Shire 10m3 loads Operations NS $ 292.30
140 Per Cubic metre loaded by Council Operations NS $ 28.60
141 Self service - per trailer load Operations NS $ 10.20

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Appendix A2 - Customer Fees and Charges 2018/19
2018/19
Charge
Id No Description of charge Unit S/NS* (GST inc)
Gravel Pit Operations
142 Crushed per tonne (external) Operations NS $ 19.85
143 Crushed per tonne (internal) Operations NS $ 10.40
144 Uncrushed per tonne (external) Operations NS $ 12.55
145 Uncrushed per tonne (Internal) Operations NS $ 6.75
146 Clay Fill per tonne Operations NS $ 2.70
Community Buses
147 Non Community Group Booking per day Operations NS $ 52.00
148 Non Community Group km rate Operations NS $ 1.25
149 Non Community Group E-Tag Operations NS $ 14.90
150 Community Group Booking Operations NS $ 18.40
151 Community Group km rate Operations NS $ 1.10
152 Community Group E-Tag Operations NS $ 14.60
153 Internal Group Booking Fee Operations NS $ 16.00
154 Internal Group Km rate Operations NS $ 1.00
155 Bond Social Functions Operations NS $ 345.00
Saleyards
156 Lambs/Sheep - per head Operations NS $ 1.30
157 Store Sheep - per head Operations NS $ 0.90
158 Goats - per head Operations NS $ 1.90
159 Fat Cattle - per head Operations NS $ 12.00
160 Cow/calf - per head Operations NS $ 13.80
161 Bulls - per head Operations NS $ 16.85
162 B/Calf - per head Operations NS $ 4.20
163 Store Cattle - per head Operations NS $ 11.95
164 Truck wash Fees per minute Operations NS $ 1.35
165 Horses - per head Operations NS $ 36.80
166 Agents fees cattle Operations NS 0.60%
167 Agents fees sheep and goats Operations NS 0.60%
168 Agent fees horses Operations NS 0.60%
169 NLIS Buyer Fee Operations NS $ 2.65
170 NLIS Tag Fee (New fee in budget line, but currently charging agents) Operations NS $ 26.15
171 Saddlery - per sale event Operations NS $ 417.80
172 Private Weighing of cattle Operations NS $ 5.20
173 Private use of saleyards Operations NS $70.00/hour
174 Standpipe fees per mega litre (1,000 litres) Operations NS $ 3.70
Health
175 Public Health & Wellbeing Act Registration - New Business Health NS $ 262.00
176 Public Health & Wellbeing Act Premises Renewal of Registrations Health NS $ 188.00
Public Health & Wellbeing Act Premises Registrations - Late fee after
177 Health NS $ 105.00
31 December
178 Public Health & Wellbeing Act Premises Transfer fee Health NS $ 94.00
179 Septic Tank - New Application Health NS $ 657.00
180 Septic Tank - Alteration to existing Health NS $ 463.00
181 Septic Tank - Amend permit Health NS $ 136.00
182 Septic Tank - minor alterations Health NS $ 200.00
183 Septic Tank - Search Fee post 2000 Health NS
184 Septic Tank - Search Fee pre 2000 Health NS
185 Septic Tank - Search Fee Health NS $ 130.00
186 Septic Tank - Fees for inspection Health NS $ 168.00
187 Food Act Premises Renewal Fees Class 1 Health NS $ 460.00
188 Food Act Premises Registration- New Bus Class 1 Health NS $ 606.00
Food Act Premises Renewal Fees Class 1 - Late Fee after 31
189 Health NS $ 105.00
December
190 Food Act Premises Transfer fee Class 1 Health NS $ 230.00
191 Food Act Premises Renewal Fees Class 2 Health NS $ 460.00
192 Food Act Premises Registration - New Business Class 2 Health NS $ 606.00
193 Food Act Premises Renewal Fees Class 2 - late fee after 31 Health NS $ 106.00
194 Food Act Premise Transfer fee Class 2 Health NS $ 230.00
Food Act Premise Transfer fee Class 3 Health NS $ 115.00
195 Food Act Premises Renewal Fees Class 3 Health NS $ 230.00
196 Food Act Premises Registration - New Business Class 3 Health NS $ 376.00
Food Act Premises Renewal Fees Class 3 - Late fee after 31
197 Health NS $ 105.00
December

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Appendix A2 - Customer Fees and Charges 2018/19
2018/19
Charge
Id No Description of charge Unit S/NS* (GST inc)
198 Food Act Seasonal Sporting Club New and Renewal fee Class 2 & 3 Health NS $ 105.00
199 Fees for Inspection requested by purchaser/solicitor Health NS $ 210.00
200 Food Act Street Trader Temporary food premises fees Health NS $ 105.00
Caravan Park site - 3 year registration and renewal fee - Total number
201 Health S $ 170.00
of sites not exceeding 25 (other than camp sites)
Caravan Park site - 3 year registration and renewal fee - Total number
202 Health S $ 340.00
of sites exceeding 25 but not exceeding 50 (other than camp sites)
Caravan Park site - 3 year registration and renewal fee - Total number
203 Health S $ 680.00
of sites exceeding 50 but not exceeding 100 (other than camp sites)

Community Safety
204 Fire Hazard re inspection Fee Community Safety NS $ 175.00
205 Animal Business re inspection fee (compliance re-check) Community Safety NS $ 250.00
Domestic Animal Business re inspection fee (non-compliance re- NS
206 inspection fee 2nd and subsequent re-inspections - per visit fee) Community Safety $ 500.00

207 Vic Roads Livestock Call Out Fee Community Safety NS $ 573.00
208 After-hours Officer attendance fee Community Safety NS $ 77.00
209 Additional officer attendance fee Community Safety NS $ 77.00
210 Cat Cage Hire Fees (per weekly hire) Community Safety NS $ 10.00
211 Animal Fines (Unregistered) Community Safety S $ 294.00
212 Animal Fines (Wandering Day) Community Safety S $ 221.00
213 Animal Fines (Wandering Night) Community Safety S $ 294.00
214 Animal Fines (Unregistered - Wearing Tag) Community Safety S $ 74.00
215 Animal Fines (Not wearing Tag) Community Safety S $ 74.00
216 Replacement Tag and transfer from other Council areas Community Safety NS $ 7.50
217 Cat Registrations - (complete) Full Community Safety NS $ 114.00
218 Cat Registrations - (complete) Concession Community Safety NS $ 57.00
219 Cat Registrations - (desexed/microchip/etc) Community Safety NS $ 40.00
220 Cat Registrations - (desexed/microchip/etc) Concession Community Safety NS $ 21.00
221 Cat Registration - Over 10 Years Community Safety NS $ 40.00
222 Cat Registration - Over 10 Years - Concession Community Safety NS $ 21.00
223 Cat Registration - Initial registration for adopted cat from shelter Community Safety NS FREE
224 Cat Registration - New (initial) registration between 1 Jan to 9 April Community Safety NS 50% of full year
225 Dog Registrations - (complete) Full Community Safety NS $ 139.00
226 Dog Registrations - (complete) Pensioner Community Safety NS $ 70.00
227 Dog Registrations - (desexed/micro chipped/etc) Full Community Safety NS $ 47.00
228 Dog Registrations - (desexed/micro chipped/etc) Concession Community Safety NS $ 24.00
229 Dog Registration - Over 10 Years Community Safety NS $ 47.00
230 Dog Registration - Over 10 Years - Concession Community Safety NS $ 24.00
231 Dog Registration - Working Dog category only Community Safety NS $ 47.00
232 Dog Registration - Working Dog Concession only Community Safety NS $ 24.00
233 Dog Registration - Assistance Dogs (Guide, Hearing) Community Safety NS FREE
234 Dog Registration - Initial registration for adopted dog from shelter Community Safety NS $ 13.00
235 Dog Registration - New (initial) registration between 1 Jan to 9 April Community Safety NS 50% of full year
236 Animal Registration Renewal - Late fee Community safety NS $ 10.00
237 Impound Release Fee - Dogs/Cats Community Safety NS $ 77.00
238 Pound reclaim fee - dogs Community Safety NS $ 330.00
239 Pound reclaim fee - cats Community Safety NS $ 100.00
240 Pound Release Fees subsequent days Community Safety NS $ 10.00
Impound Release Fee - Dogs/Cats - subsequent impoundment within
241 Community Safety NS $ 125.00
6 months of initial impoundment
242 Seized dog daily care fee Community Safety NS $ 45.00
243 Microchipping Fee - Impounded Animals Community Safety NS $ 61.00
244 Dog Registration Declared Dangerous Community Safety NS $ 500.00
245 Dog Registration Declared Menacing Community Safety NS $ 500.00
246 Dog Registration Restricted Breed Community Safety NS $ 500.00
247 Dog Registration Concession (not dangerous) Community Safety NS $ 250.00
248 Dog Registration - Guard Dog Community Safety NS $ 138.00

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Page 66
Appendix A2 - Customer Fees and Charges 2018/19
2018/19
Charge
Id No Description of charge Unit S/NS* (GST inc)
249 EPA Litter Fines Community Safety S $ 294.00
250 Normal Local Laws Fines Community Safety S $ 200.00
Local Law Busking Fee (over 18yrs age) NS
251 Community Safety $ 31.00

252 Local Laws Fees - General Permit Community Safety NS $ 147.00


Local Laws Fees - General Permit NS
253 Community Safety $ -
(charitable / not-for-profit one-off activity)
254 Local Laws Fees - Permit to burn Community Safety NS FREE
255 Local Laws Fees - Additional Animal Permit (Domestic) Community Safety NS $ 94.00
256 Local Laws Fees - Additional Animal Permit (Commercial) Community Safety NS $ 153.30
Local Laws Fees - Additional Animal Permit - Annual Fee (large-scale
257 / commercial - more than 10 dogs/cats) - separate DAB and planning Community Safety NS $ 255.50
fees may also apply
258 Local Laws Fees - Keeping of Animal Permit - Livestock Community Safety NS $ 94.00
259 Local Laws Fees - Outdoor Eating Permit up to 8 tables Community Safety NS $ 155.00
260 Local Laws Fees - Display Stand/Goods Per Application Community Safety NS $ 82.00
261 Parking Fines, Exceed Time Limit etc. Community Safety NS $ 79.70
262 Parking Fines, Double Parked, Fire Hydrant, Driveway etc. Community Safety S $ 91.00
263 Parking Fines, School Crossing, Disabled zone etc. Community Safety S $ 91.00
264 A frames Community Safety NS $ 82.00
265 Skip Bin Permit Community Safety NS $ 82.00
Bull/Stallion Impound Release Fee (per head)(excludes transport
266 Community Safety NS $ 171.00
costs)
Other Large Livestock Impound Release Fee (per head)(excludes
267 Community Safety NS $ 103.00
transport)(horse/cattle)
Livestock Impound Release Fee (per head)(excludes transport
268 Community Safety NS $ 50.00
costs)(sheep/goat/alpaca/pig)
Small Livestock Impound Release Fee (per head)
269 Community Safety NS $ 24.00
(rabbit/ferret/chicken)
270 Livestock Impounded Fee - Per Day Cattle/Horses Community Safety NS $ 44.00
271 Livestock Impounded Fee - Per Day Sheep/Goats Community Safety NS $ 22.00
272 Owner handover of Dog or Cat (S.33A) Community Safety NS $ 77.00
273 Animal Information Fee (Section 18) Charged at rate of FOI request Community Safety S $ 27.90
274 General Items Impound Fee (excludes all transport costs) Community Safety NS $ 81.00
275 Vehicle Impound Release Fee (excludes transport costs) Community Safety NS $ 200.00
276 Vehicle Impound Daily Fee after owner notified Community Safety NS $ 17.00
277 Transport costs Community Safety NS At cost
Local Law Permit / Domestic Animal Business Registration - late
278 Community Safety NS $ 15.00
renewal fee (30+ days overdue)
Domestic Animal Business Registration - Boarding, Pound, Shelter,
279 Community Safety NS $ 285.00
Training Establishments (1 type)
Domestic Animal Business Registration - Boarding, Pound, Shelter,
280 Training Establishments (add-on DAB types - fee per each additional Community Safety NS $ 50.00
business type)
Domestic Animal Business Registration - Breeding - up to 5 fertile
281 Community Safety NS $ 250.00
female dogs / cats
Domestic Animal Business Registration - Breeding - 6 to 10 fertile
282 Community Safety NS $ 350.00
female dogs / cats

Domestic Animal Business Registration - Breeding - 11 to 50 fertile


283 Community Safety NS $ 750.00
female dogs / cats

Domestic Animal Business Registration - Breeding - over 50 fertile


284 Community Safety NS $ 1,000.00
female dogs / cats
The Statutory charges administered by Local Laws listed are the regularly charged charges and fines. For a full list of Statutory fees and
fines please see Department of Justice website for calculated penalties. Where there is a $ range for a penalty Council charges the
highest amount.
Home and Community Care
285 Home Care Single - Hrly Rate (Low) Community Support NS $ 8.40
286 Home Care Single - Hrly Rate (Medium) Community Support NS $ 14.50
287 Home Care Single - Hrly Rate (High) Community Support NS $ 24.00
288 Personal Care - Hrly Rate (Low) Community Support NS $ 5.50
289 Personal Care - Hrly Rate (Medium) Community Support NS $ 9.20
290 Personal Care - Hrly Rate (High) Community Support NS $ 12.10
291 Respite Care - Hrly Rate (Low) Community Support NS $ 3.90
292 Respite Care - Hrly Rate (Medium) Community Support NS $ 5.85
293 Respite Care - Hrly Rate (High) Community Support NS $ 11.90

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Appendix A2 - Customer Fees and Charges 2018/19
2018/19
Charge
Id No Description of charge Unit S/NS* (GST inc)
294 Delivered Meals (Low) Community Support NS $ 10.40
295 Delivered Meals (Medium) Community Support NS $ 11.45
296 Delivered Meals (High) Community Support NS $ 14.10
297 Social Support Donations - (Transport within Shire) Community Support NS $ 10.20
298 Social Support Donations - (Transport to 100km) Community Support NS $ 26.15
299 Social Support Donations - (Transport to Melb/Bendigo) Community Support NS $ 42.80
300 Home care - After Hours Community Support NS $ 88.80
301 Home care - Public Holidays Community Support NS $ 101.80
302 Personal care - core Community Support NS $ 61.65
303 Personal care - After Hours Community Support NS $ 96.35
304 Personal care - Public Holidays Community Support NS $ 107.10
305 Respite care - core Community Support NS $ 61.00
306 Respite care - After Hours Community Support NS $ 91.05
307 Respite care - Public Holidays Community Support NS $ 107.60
308 Private Business - Delivered Meals Community Support NS $ 25.05
309 Full cost travel per km Community Support NS $ 1.45
310 Home maintenance (non-trades) Low Community Support NS $ 12.15
311 Home maintenance (non-trades) Medium Community Support NS $ 14.55
312 Home maintenance (non-trades) High Community Support NS $ 21.00
313 Home maintenance (working at height) Community Support NS $ 48.50
Family & Children's Services - fees effective for period 1 January 2019 to
314 4 year old Kindergartens per term 15 hours Family & Children's Services NS $ 369.25
315 4 year old kindergartens per term 15 hrs (Twins) Family & Children's Services NS $ 557.00
316 Pre Kindergarten per term - 2.5 hrs per week Family & Children's Services NS $ 235.05
317 Preschool enrolment application fee - non-refundable Family & Children's Services NS $ 29.65
Preschool enrolment application fee - non-refundable - health care
318 Family & Children's Services NS $ -
holders
319 Freeza Events Community Development NS $ 10.20
Youth Mental Health First Aid Training - Residents & Schools within
320 Community Development NS $ 35.75
the Shire
321 Youth Mental Health First Aid Training - Non-residents Community Development NS $ 178.85
Youth Mental Health First Aid Training - Organisations outside the
322 Community Development NS $ 229.95
Shire
Cultural Development equipment fees for hall hire-in and community events
See General Meeting Rooms & Halls Section for these types of facilities at this centre.
Kyneton Town Hall
323 Hire for first 3 hours (Commercial) Cultural Development NS $ 1,329.00
324 Additional hour hire (Commercial) Cultural Development NS $ 72.00
Performance Large Groups per hour (above 50 occupants) min 4
325 Cultural Development NS $ 174.00
hours Not For Profit
326 Hourly Rehearsal Large Groups (above 50 occupants) Not For Profit Cultural Development NS $ 133.00
Hourly Rehearsal Small Groups (less than 50 occupants) min 4
327 Cultural Development NS $ 102.50
hours Not For Profit
Richardson Room Not For Profit (In addition to hiring the Kyneton
328 Cultural Development NS $ 79.00
Town Hall)
329 Balcony Not For Profit (When Hiring the Kyneton Town Hall) Cultural Development NS $ 79.00
Kitchen Facilities Hire Not For Profit (When Hiring the Kyneton Town
330 Cultural Development NS $ 153.50
Hall)
Dressing Rooms Not For Profit - per Room (When Hiring the Kyneton
331 Cultural Development NS $ 37.50
Town Hall)
332 Kitchen Facilities Hire Cultural Development NS $ 347.50
333 Venue/Technical Supervisor Cultural Development NS $ 68.00
334 Ticketing / booking fee per ticket (Commercial) Cultural Development NS $ 2.70
335 Ticketing / booking fee per ticket (Not for profit/Community) Cultural Development NS $ 2.00
336 Ticketing / booking fee per complimentary ticket (max 10) Cultural Development NS $ 1.00
337 Administration fee (of gross total ticket sales) Cultural Development NS 3.5%
338 Postage fee (optional) per transaction Cultural Development NS $ 3.00
Red Brick Building
339 Hourly Rate (Commercial) Cultural Development NS $ 27.00
340 Daily Rate (Commercial) Cultural Development NS $ 151.00
341 Hourly Rate (Not For Profit) Cultural Development NS $ 18.90
342 Daily Rate (Not For Profit) Cultural Development NS $ 106.00

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Page 68
Appendix A2 - Customer Fees and Charges 2018/19
2018/19
Charge
Id No Description of charge Unit S/NS* (GST inc)
Bluestone Theatre
343 Daily Rate - Rehearsals / Set up (Commercial) Cultural Development NS $ 224.00
344 Performance (Commercial) Cultural Development NS $ 255.50
345 Daily Rate - Rehearsals / Set up (Not for Profit) Cultural Development NS $ 156.80
346 Performance (Not for profit) Cultural Development NS $ 179.00
347 Stage Only - set storage (Commercial) Cultural Development NS $ 102.50
348 Auditorium Only (Commercial) Cultural Development NS $ 153.50
349 Stage Only (Not For Profit) Cultural Development NS $ 72.00
350 Auditorium Only (Not For Profit) Cultural Development NS $ 107.00
351 Hourly (Commercial) Cultural Development NS $ 40.00
352 Hourly (Not For Profit) Cultural Development NS $ 28.00
353 Blue Stone Theatre remove / reinstate seating bank Cultural Development NS $ 307.00
Museum
354 Adults Cultural Development NS $ 8.00
355 Pension/Student (Under 5 years free) Cultural Development NS $ 5.00
356 Education/Schools program per student Cultural Development NS $ 3.50
357 Family Cultural Development NS $ 16.50
358 Group Booking with activities (per person) Cultural Development NS $ 6.70
359 Bus rate within Macedon Ranges and up to 50 visitors Cultural Development NS $ 128.00
360 Bus rate schools Cultural Development NS $ 138.00
361 Bus rate adults Cultural Development NS $ 230.00
Kyneton Mechanics Institute Theatre
362 Kyneton Mechanics Institute THEATRE commercial EVENT rate Cultural Development NS $ 287.00
363 Kyneton Mechanics Institute THEATRE Not For Profit EVENT rate Cultural Development NS $ 201.00
364 Event Bond Cultural Development NS $ 1,000.00
Kyneton Mechanics Institute Large Meeting Room /Studio
Kyneton Mechanics Institute SUPPER ROOM regular user hourly
365 Cultural Development NS $ 23.00
rate
366 Kyneton Mechanics Institute SUPPER ROOM casual hourly rate Cultural Development NS $ 28.50
Kyneton Mechanics Institute Small Meeting Rooms
Kyneton Mechanics Small Meeting Room / Studio per Hour Not For
367 Cultural Development NS $ 14.00
Profit
368 Kyneton Mechanics Small Meeting Room / Studio per Hour Cultural Development NS $ 20.00
Kyneton Mechanics Institute - Daily Room/Hall Charges
Small Meeting Rooms
Kyneton Mechanics Small Meeting Room / Studio per day Not For
369 Cultural Development NS $ 99.00
Profit
370 Kyneton Mechanics Small Meeting Room / Studio per day Cultural Development NS $ 141.00
Large Meeting Rooms
Kyneton Mechanics Large Meeting Room / Studio per day Not For
371 Cultural Development NS $ 113.00
Profit
372 Kyneton Mechanics Large Meeting Room / Studio per day Cultural Development NS $ 162.00
Sound Equipment Commercial
373 Portable PA System - per Day, including; Cultural Development NS $ 175.00
Yamaha 10ch mixer/Amp
2 x JBL Eon 10/2 pass spkrs w/ stands
2 x Microphones w/ stands
374 Portable PA System - per additional Day Cultural Development NS $ 84.00
Not for Profit Community Events
375 Portable PA System - per Day, including; Cultural Development NS $ 89.00
Yamaha 10ch mixer/Amp
2 x JBL Eon 10/2 pass spkrs w/ stands
2 x Microphones w/ stands
376 Portable PA System - per additional Day Cultural Development NS $ 47.00
Lighting Equipment Not For Profit Community Events
Portable Lighting Rig Par 56 8 x par 56s Dimmer bars and winch up
377 Cultural Development NS $ 134.00
stands
Portable Lighting Rig Par 56 8 x par 56s Dimmer bars and winch up
378 Cultural Development NS $ 67.00
stands Add Day
379 Portable Lighting Rig 8 X LED Pars and Push Up Stands Cultural Development NS $ 134.00
380 Portable Lighting Rig 8 X LED Pars and Push Up Stands Add Day Cultural Development NS $ 67.00
Event Trailer Including Delivery and Pick Up (Office Hours Only / Max
381 Cultural Development NS $ 600.00
travel distance 40 km each way)

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Page 69
Appendix A2 - Customer Fees and Charges 2018/19
2018/19
Charge
Id No Description of charge Unit S/NS* (GST inc)
Recreation Reserve User Contributions and Fees
Sporting Club annual user contribution (proportioned across all clubs
382 Recreation & Leisure NS $ 32,392.00
and groups)
383 Casual Hire of Grounds - Community Group Recreation & Leisure NS $ 55.00
384 Casual Hire of Grounds - Commercial Group - less than 150 people Recreation & Leisure NS $ 388.00
Casual Hire of Grounds - Commercial Group - more than 150 people
385 Recreation & Leisure NS $ 767.00
but less than 600
386 Casual Hire of Grounds - Large Scale Events - more than 600 people Recreation & Leisure NS $ 1,124.00
387 Weddings Service/Photography in Council Reserves inc. Botanical Recreation & Leisure NS $ 82.00
Gardens - Residents
Weddings Service/Photography in Council Reserves inc. Botanical
388 Recreation & Leisure NS $ 164.00
Gardens - Non Residents
389 Casual Hire of Grounds - Non Local Schools Recreation & Leisure NS $ 153.00
Hanging Rock Reserve User Fees
390 Admission Car Recreation & Leisure NS $ 10.00
391 Admission Coach * Recreation & Leisure NS $ 50.00
392 Admission Minibus * Recreation & Leisure NS $ 20.00
393 Admission Motorbike Recreation & Leisure NS $ 10.00
394 Admission Person not in car or bus Recreation & Leisure NS $ 4.00
* Local School & Charity Groups - 20% discount Recreation & Leisure
Hanging Rock Reserve Site Fees Non Commercial
395 Petanque Shelter Recreation & Leisure NS $ 131.00
396 South West & South East BBQ Sites Recreation & Leisure NS $ 84.00
397 BBQ's - 2 Plates Recreation & Leisure NS $ 84.00
398 East Paddock Shelter A - booking fee only - day time Recreation & Leisure NS $ 183.00
399 East Paddock Shelter A - booking fee including 30 cars - day time Recreation & Leisure NS $ 494.00
400 East Paddock Shelter B - booking fee only - day time Recreation & Leisure NS $ 104.00
401 East Paddock Shelter B - booking fee including 30 cars - day time Recreation & Leisure NS $ 415.00
402 East Paddock Shelters - after hours - add to above daily booking fee Recreation & Leisure NS $ 261.00
403 Cricket Oval (Exclusive Use) Recreation & Leisure NS $ 230.00
Hanging Rock Reserve Site Fees Commercial
404 Site reservation fee plus normal entry charge (negotiable) Recreation & Leisure NS $ 336.00
Hanging Rock Reserve
405 Annual Pass Recreation & Leisure NS $ 70.00
406 Farm Stay - Annual Pass Recreation & Leisure NS $ 80.00
407 1/2 Day Film Crew + Bond determined by Management. Fee may be Recreation & Leisure NS $ 932.00
408 negotiated.
Full Day Film Crew + Bond determined by Management. Fee may be Recreation & Leisure NS $ 1,545.00
409 negotiated.
Guided Tours Minibus 1 hr (12 people) * Recreation & Leisure NS $ 120.00
410 Guided Tours Coach 1 hr (40 people) * Recreation & Leisure NS $ 169.00
411 Nightwalks Adults Recreation & Leisure NS $ 24.00
412 Nightwalks Children (per child) Recreation & Leisure NS $ 12.00
413 Nightwalks Family (2 Adults & 2 Children) Recreation & Leisure NS $ 60.00
414 Silver Service Tour per person for conferences etc. Recreation & Leisure NS $ 19.00
415 Wedding Service & Photographs held at H'Rock Recreation & Leisure NS $ 460.00
* Local School & Charity Groups - 20% discount Recreation & Leisure
416 Adminstration costs associated with wedding events Recreation & Leisure NS $ 256.00
417 Additional onsite meeting for weddings Recreation & Leisure NS $ 43.00
Hanging Rock Film Night
418 Per paying Adult Recreation & Leisure NS $ 25.00
419 Per paying Child Recreation & Leisure NS $ 10.00
420 Family Pass - 2 Adults, 2 Children Recreation & Leisure NS $ 60.00
Hanging Rock - Other events as they occur
Subject to negotiation and approval by Director CWB where over
421 Recreation & Leisure NS $ -
$2000. Manager under $2000.
Hanging Rock Camp Out at the Rock
422 Per paying Adult Recreation & Leisure NS $ 23.00
423 Per paying Child Recreation & Leisure NS $ 13.00
424 Per paying Family (2 adults, 2 children) Recreation & Leisure NS $ 59.00

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Page 70
Appendix A2 - Customer Fees and Charges 2018/19
2018/19
Charge
Id No Description of charge Unit S/NS* (GST inc)
Gisborne Fitness Centre and Kyneton Sports & Aquatic Centre Gym Fees
425 3 Month Membership Recreation & Leisure NS $ 276.00
426 6 Month Membership Recreation & Leisure NS $ 417.00
427 12 Month Membership Recreation & Leisure NS $ 710.00
428 Casual Visit (Includes Gym & Sauna) Recreation & Leisure NS $ 9.20
429 Casual Visit Gym Concession Recreation & Leisure NS $ 9.20
430 Casual Visit Gym/Swim Recreation & Leisure NS $ 12.90
431 Casual Visit Gym/Swim Concession Recreation & Leisure NS $ 11.80
432 Casual Visit Aerobics Recreation & Leisure NS $ 10.00
433 Casual Visit Aerobics Concession Recreation & Leisure NS $ 10.00
434 Casual Circuit 1/2 Hour class Recreation & Leisure NS $ 7.80
435 Gym Visit 10 Pass Card Recreation & Leisure NS $ 82.80
436 Gym Visit 10 Pass Card Concession Recreation & Leisure NS $ 82.80
437 Teens Hour Recreation & Leisure NS $ 7.80
438 Teens Hours 10 Pass Card Recreation & Leisure NS $ 70.20
439 Gym Six Month Membership Direct Debit (per fortnight) Recreation & Leisure NS $ 35.05
440 Gym Direct Debit Membership 10% Concession Recreation & Leisure NS $ 31.65
441 Gym Direct Debit Membership 25% Concession Recreation & Leisure NS $ 26.25
442 Casual Fitness Assessment Fee Recreation & Leisure NS $ 42.90
443 Aerobics 10 Pass Card Recreation & Leisure NS $ 90.00
444 Aerobics 10 Pass Card Concession Recreation & Leisure NS $ 90.00
445 Strength Training Casual Recreation & Leisure NS $ 7.80
446 Strength Training 10 Pass Card Recreation & Leisure NS $ 70.20
447 Strength Training 20 Pass Card Recreation & Leisure NS $ 124.80
448 Personal Training 30 min session Member Recreation & Leisure NS $ 41.90
449 Personal Training 45 min session Member Recreation & Leisure NS $ 61.30
450 Personal Training 10 sessions 30 min Member Recreation & Leisure NS $ 377.10
451 Personal Training 10 sessions 45 min Member Recreation & Leisure NS $ 551.70
Gisborne Aquatic Centre and Kyneton Sports & Aquatic Centre Pool Fees
452 Casual Swim Adult Recreation & Leisure NS $ 6.40
453 Casual Swim Child Recreation & Leisure NS $ 5.10
454 Casual Swim Family Recreation & Leisure NS $ 19.60
455 Casual Swim Full Time Student Recreation & Leisure NS $ 5.10
456 Casual Swim Pensioner Recreation & Leisure NS $ 5.10
457 Casual Swim Concession Adult Recreation & Leisure NS $ 5.10
458 Casual Swim Concession Child Recreation & Leisure NS $ 4.50
459 Casual Swim 10 Session Adult Recreation & Leisure NS $ 57.60
460 Casual Swim 10 Session Child Recreation & Leisure NS $ 45.90
461 Casual Swim 25 Session Adult Swim Recreation & Leisure NS $ 120.00
462 Casual Swim 25 Session Adult Concession Swim Recreation & Leisure NS $ 95.60
463 Parent Supervising Toddler U5 Recreation & Leisure NS $ 5.10
464 Learn to Swim School Age Recreation & Leisure NS $ 15.90
465 Learn to Swim Pre School Age Recreation & Leisure NS $ 15.90
466 Learn to Swim 2nd Child in Lesson Recreation & Leisure NS $ 15.20
467 Learn to Swim 3rd Child in Lesson Recreation & Leisure NS $ 14.30
468 LTS Re-enrolment Deposit Recreation & Leisure NS $ 44.00
469 LTS Administration Fee Recreation & Leisure NS $ 45.00
470 Learn to Swim Special Needs Recreation & Leisure NS $ 22.50
471 Learn to Swim Private Lesson Recreation & Leisure NS $ 44.00
472 Programs Aqua Exercise Recreation & Leisure NS $ 12.70
473 Programs Aqua Exercise Concession Recreation & Leisure NS $ 11.60
474 Programs Aqua Exercise 10 Pass Card Recreation & Leisure NS $ 114.30
475 Programs Aqua Exercise Concession 10 Pass Card Recreation & Leisure NS $ 104.40
476 Programs Aqua Exercise 3 Month Membership Recreation & Leisure NS $ 215.00
477 Birthday Parties (per child) Recreation & Leisure NS $ 17.35
478 Swim Membership 12 Months Adult Recreation & Leisure NS $ 460.00
479 Swim Membership 6 Months Adult Recreation & Leisure NS $ 277.00
480 Swim Membership 3 Months Adult Recreation & Leisure NS $ 177.00
481 Swim Membership 12 Months Child Recreation & Leisure NS $ 333.00
482 Swim Membership 6 Months Child Recreation & Leisure NS $ 200.00
483 Swim Membership 3 Months Child Recreation & Leisure NS $ 132.00
484 Gym & Swim 12 Months Recreation & Leisure NS $ 843.00
485 Gym & Swim 6 Months Recreation & Leisure NS $ 504.00

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Page 71
Appendix A2 - Customer Fees and Charges 2018/19
2018/19
Charge
Id No Description of charge Unit S/NS* (GST inc)
486 Gym & Swim 3 Months Recreation & Leisure NS $ 329.00
487 Direct Debit 6 Month Membership Gym and Swim (per fortnight) Recreation & Leisure NS $ 42.40
Direct Debit Gym and Swim Membership 10% Concession (per
488 Recreation & Leisure NS $ 38.10
fortnight)
Direct Debit Gym and Swim Membership 25% Concession (per
489 Recreation & Leisure NS $ 31.80
fortnight)
490 Direct Debit Swim Membership (per fortnight) Recreation & Leisure NS $ 23.00
491 Direct Debit Swim Membership 10% Concession (per fortnight) Recreation & Leisure NS $ 20.70
492 Direct Debit Swim Membership 25% Concession (per fortnight) Recreation & Leisure NS $ 17.25
493 Family Membership 12 Months Recreation & Leisure NS $ 996.00
494 Family Membership 6 Months Recreation & Leisure NS $ 608.00
495 Family Membership 3 Months Recreation & Leisure NS $ 385.00
496 Direct Debit Family Swim Membership (per fortnight) Recreation & Leisure NS $ 50.70
Direct Debit Family Swim Membership 10% Concession (per
497 Recreation & Leisure NS $ 45.60
fortnight)
Direct Debit Family Swim Membership 25% Concession (per
498 Recreation & Leisure NS $ 38.00
fortnight)
499 Swimming Lesson Ratio 1:6 per lesson per student Recreation & Leisure NS $ 9.30
500 Swim Lesson Ratio 1:10 per lesson per student Recreation & Leisure NS $ 8.10
501 Full Centre Hire (other group) per hour Recreation & Leisure NS $ 222.80
502 Full Centre Hire (other group) - half day Recreation & Leisure NS $ 678.60
503 Full Centre Hire (community group) per hour Recreation & Leisure NS $ 166.60
504 Full Centre Hire (community group) half day Recreation & Leisure NS $ 592.75
505 25m & teaching pools one hour (other group) Recreation & Leisure NS $ 167.60
506 25m & teaching pools half day (other group) Recreation & Leisure NS $ 600.95
507 25m & teaching pools one hour (school group) Recreation & Leisure NS $ 136.95
508 25m Carnival Hire per hour Recreation & Leisure NS $ 114.45
509 25m Carnival Student Entry Fee Recreation & Leisure NS $ 2.50
510 25m & teaching pools half day (school group) Recreation & Leisure NS $ 512.00
511 25m Pool Lane hire per hour Recreation & Leisure NS $ 56.00
512 25m Pool Lane hire per hour (Off Peak) Recreation & Leisure NS $ 45.00
513 25m Pool Lane hire per half hour Recreation & Leisure NS $ 32.40
514 25m Pool Lane hire per half hour (Off Peak) Recreation & Leisure NS $ 25.55
515 LTS Pool per hour Recreation & Leisure NS $ 29.15
516 LTS Pool Lane 3rd lane half hour Recreation & Leisure NS $ 15.65
517 WWE Pool per hour Recreation & Leisure NS $ 41.20
518 WWE Pool per half hour Recreation & Leisure NS $ 26.65
519 Extra staff member per hour Recreation & Leisure NS $ 46.50
Outdoor Pools
520 Casual Swim Adult Recreation & Leisure NS $ 5.50
521 Casual Swim Child Recreation & Leisure NS $ 3.90
522 Casual Swim Full Time Student Recreation & Leisure NS $ 3.90
523 Casual Swim Pensioner Recreation & Leisure NS $ 3.90
524 Parent Supervising Child U5 Recreation & Leisure NS $ 3.90
525 Family Swim pass Recreation & Leisure NS $ 16.00
526 Season Ticket Adult Recreation & Leisure NS $ 108.00
527 Season Ticket Child U18 Recreation & Leisure NS $ 70.00
528 Season Ticket Family Recreation & Leisure NS $ 217.00
529 Season Ticket Concession Recreation & Leisure NS $ 70.00
Council offers the following discounts:
*10% Seniors Card - 25% Students, Teens, Pensioner, Carers & Corporate - 30% Pool staff kiosk/merchandise
*30% Discount to Community Groups who are fundraising for good will events
*Free use annually for each swim club to run a fundraising swimathon.
*Free use for companion card holders.
*Incentive based pricing throughout the year to encourage sales growth/member retention
Gisborne Community Centre
Other
530 Office One Regular (per hour) Recreation & Leisure NS $ 17.50
531 Office One Casual (per hour) Recreation & Leisure NS $ 20.25
532 Storeroom One Recreation & Leisure NS $ 99.15
533 PA system hire (per hour) Recreation & Leisure NS $ 123.00

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Page 72
Appendix A2 - Customer Fees and Charges 2018/19
2018/19
Charge
Id No Description of charge Unit S/NS* (GST inc)
Buffalo Sports Stadium / Romsey Recreation Centre / Riddells Creek
See General Meeting Rooms & Halls Section below for room and
associated facility rates at these centres.
Stadium Hire (Category 1 SH)
534 Social Functions (session) Recreation & Leisure NS $ 510.00
535 Peak (per hour) Recreation & Leisure NS $ 48.00
536 Off Peak (per hour) Recreation & Leisure NS $ 32.00
537 Bond for Social Function Recreation & Leisure NS $ 350.00
Other
538 Kitchen/Kiosk (Day) Recreation & Leisure NS $ 56.50
539 Club Rooms (Half Year / Junior) Recreation & Leisure NS $ 545.00
540 Club Rooms (Year) Recreation & Leisure NS $ 1,060.00
541 Amenities hire (year) Recreation & Leisure NS $ 312.00
Squash Courts
542 Regular Use Per Hour Recreation & Leisure NS $ 20.50
543 Casual Use Per Hour Recreation & Leisure NS $ 23.00
544 Junior Use Per Hour Recreation & Leisure NS $ 19.50
Macedon Community Centre Stadium
See General Meeting Rooms & Halls Section for these types of
facilities at this centre.
Stadium Hire (Category 1 SH)
545 Social Functions Recreation & Leisure NS $ 510.00
546 Bonds Recreation & Leisure NS $ 350.00
547 Peak (hour) Recreation & Leisure NS $ 44.00
548 Off Peak (hour) Recreation & Leisure NS $ 28.50
Other
549 Kitchen Per Day Recreation & Leisure NS $ 56.50
550 Kitchen Per Day Commercial Use Recreation & Leisure NS $ 130.00
551 Bond Commercial Hirer Recreation & Leisure NS $ 1,000.00
GENERAL MEETING ROOMS AND HALLS
Small Meeting Room
(up to 20 people)
552 Regular Use (Hour) Recreation & Leisure NS $ 17.50
553 Casual Use (Hour) Recreation & Leisure NS $ 20.30
554 Social / Commercial (H)our Recreation & Leisure NS $ 36.60
Applicable facilities:
Buffalo Sports Stadium - Utility Room
Romsey Rec Centre - Upstairs Utility Room
KTSAC - The Den Squash Room
Macedon Community Centre - Utility Room
Gisborne Community Centre - Meeting Rooms
Multipurpose / Small Hall
(up to approx. 100 people)
555 Regular Use per hour Recreation & Leisure NS $ 25.40
556 Casual Use per hour Recreation & Leisure NS $ 30.00
557 Social Functions (food & drink consumed) - evening Recreation & Leisure NS $ 295.00
558 Bond Recreation & Leisure NS $ 350.00
Applicable facilities:
Buffalo Sports Stadium - Rotary Room
Romsey Rec Centre - Multipurpose Room
Riddells Creek Leisure Centre - Multipurpose Rm
KTSAC - The Studio / Jack Walk er Room
Macedon Community Centre - Multipurpose Rm
Gisborne Community Centre - Senior Citz Hall
Large Hall
(up to approx. 150+ people)
559 Regular Use per hour Recreation & Leisure NS $ 37.00
560 Casual Use per hour Recreation & Leisure NS $ 41.20
561 Social Functions (food & drink consumed) - evening Recreation & Leisure NS $ 395.00
562 Commercial Event - day Recreation & Leisure NS $ 300.00
563 Community Event - day Recreation & Leisure NS $ 260.00
564 Bond Recreation & Leisure NS $ 350.00
Applicable facilities:
Gisborne Community Centre - Mechanics Hall

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Page 73
Appendix A2 - Customer Fees and Charges 2018/19
2018/19
Charge
Id No Description of charge Unit S/NS* (GST inc)
Large Catering Kitchen
(capacity to cater for 100+)
565 Per Day Recreation & Leisure NS $ 56.50
566 Commercial Hire per day Recreation & Leisure NS $ 130.00
567 Bond Commercial Hire Recreation & Leisure NS $ 1,000.00
Applicable facilities:
Gisborne Community Centre - Kitchen
** Community Meetings
Selected small meeting rooms at all facilities are available free of charge for meetings (NOT activities) for
Conditions:
1. Limit up to 12 book ings per annum however more may be considered depending upon demand.
2. Book ings must be made at least 7 days in advance.
3. A hire form must be completed for each book ing & PL insurances provided (properly constituted groups will have
this).
4. Paid hirings tak e precedence (ie. Non paying hirer may have to reschedule/relocate book ing if a paid hirer requires
the room at the same time - at least 7 days notice will be provided).
5. The Facility manager has authority to determine eligibility.
6. Applicable small meetings rooms are: Gisborne Community Centre - meeting room, Buffalo Sports Stadium - front
utility room, Macedon Community Centre - front utility room, Riddells Creek Leisure Centre - creche, Romsey
Recreation Centre - creche, Kyneton Mechanics Institute - meeting room library corner (Board room).
7. Conditions subject to review after 12 months.
Planning and Building Permits
568 Request for Extension to Permit - First Request Planning NS $ 285.00
569 Request for Extension to Permit - Second Request Planning NS $ 575.00
570 Request for Extension to Permit - Third Request Planning NS $ 740.00
571 Request for amendment to permit Planning S Various
572 Request to endorse amended plans Planning NS Various
573 Secondary Consent Planning NS $ 255.00
574 Miscellaneous Consent Planning NS $ 525.00
575 Written Planning Enquiry Planning NS $ 135.00
576 Request for copy of Planning Permit (number provided and file in the Planning NS $ 92.00
577 Development Plan ( that does not create a road) Planning NS $ 525.00
578 Development Plan ( that does create a road) Planning NS $ 950.00
579 Amend a development Plan Planning NS $ 370.00
580 Request for copy of Planning Permit (no number provided) Planning NS $ 165.00
581 Advertising Amended S173 (maximum 10 letters) Planning NS $ 150.00
582 Advertising Amended S173 (per letter after 10) Planning NS $ 8.00
583 Permit - Use only Planning S $ 1,240.70
584 Permit - Single dwelling under $100,000 Planning S $ 592.50
585 Permit - Single dwelling $100,000 to $500,000 Planning S $ 1,212.80
586 Permit - Single dwelling $500,000 to $1,000,000 Planning S $ 1,310.40
587 Permit - Single dwelling $1,000,000 to $2,000,000 Planning S $ 1,407.90
588 Permit to develop land Planning S Various
589 Permit - Tree Removal Planning S $ 188.20
590 Permit - Dam [under 3 Megalitres] Planning S $ 188.20
591 Permit to subdivide existing building Planning S $ 1,240.70
592 Permit to subdivide land into 2 lots Planning S $ 1,240.70
593 Permit to re-align boundary or consolidate lots Planning S $ 1,240.70
594 Permit to subdivide land into more than 2 lots Planning S $ 1,240.70
595 Permit to remove a restriction from land Planning S $ 1,240.70
596 Permit to create, vary or remove restriction Planning S Various
597 Permit to create, vary or remove an easement Planning S $ 1,240.70
598 Amendment of applications Planning S $ 1,240.70
599 Amendment permits under Section 72 Planning S Various
600 Certificates of Compliance Planning S $ 306.70
601 Planning Certificate Planning S $ 20.90
602 Planning Certificate - Urgent Planning NS $ 51.10
603 Determining if action is to the satisfaction Council /other agency Planning S $ 306.70
$1,250+(Cost of
604 House Relocation/Re-erection Building NS
Works*0.005)
605 Extension of time to permit for 12 months Building NS $ 365.00

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Page 74
Appendix A2 - Customer Fees and Charges 2018/19
2018/19
Charge
Id No Description of charge Unit S/NS* (GST inc)
Planning and Building Permits (continued)
$525+(Cost of
Works*0.004761)
(to $1,000,000)
606 Class 1 A Building Works [by Registered Builder] Building NS
then $2061.10 +
(Cost of
Works*0.003225)
$575+(Cost of
Works*0.005) (to
$1,000,000) then
607 Class 1A Building Works [by Owner Builder] Building NS
$2241.67 + (Cost
of Works-
0.003333)
$1,200+(Cost of
Works*0.006666)
(to $1,000,000)
608 Commercial and Industrial - Class 2-9 Building NS
then $3866.67 +
(Cost of
Works*0.004)
0.00128% per $
609 State Government Levy Building S of cost of work
over $10,000
610 Building over an easement Engineering Planning S 18.43 Fee Units
611 Property Information Building S 3.67 Fee Units
612 Lodgement Fee Class 1 & 10 Building S 2.75 Fee Units
613 Consent and Reports Building S 18.43 Fee Units
614 Protection of the public ( ie Hoardings) Building S 18.43 Fee Units
615 Building Search Fees and copies of plans and permits Building NS $ 170.00
$250 + (Cost of
616 Variation of Building permit Building NS Variation Works
*0.005)
617 Demolition report ( Section 29A ) Building S 4.60 Fee Units
Permit Fee by
618 Assessment non compliant building matter Building NS
200%
619 Additional inspections Building NS $ 185.00
$400 + (cost of
620 Fences (including pool, barriers and retaining walls) Building NS work / 150)
621 Place of Public Entertainment - Up to 5,000 people Building NS $ 550.00
622 Place of Public Entertainment - 5,001 to 15,000 people Building NS $ 800.00

623 Place of Public Entertainment - greater than 15,000 people Building NS $ 1,600.00

624 Liquor Licence Reports Building $ 750.00


Creation of Occupancy permit or Consolidation for Commercial
625 Building $ 1,500.00
Buildings
626 Tourist signing application fee Economic Development & Tourism NS $ 87.90

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Page 75
Appendix A2 - Customer Fees and Charges 2018/19
2018/19
Charge
Id No Description of charge Unit S/NS* (GST inc)
Strategic Planning
Considering a request to amend a planning scheme; and b) taking
action required by Division 1 of Part 3 of the Act; and c) considering
627 Strategic Planning S 206 fee units
any submissions which do not seek a change to the amendment; and
d) if applicable, abandoning the amendment
For considering: up to and including 10 submissions which seek a
628 change to amendment and where necessary referring the submission Strategic Planning S 1021 fee units
to a panel
For considering up to 11 (and including) 20 submissions which seek a
629 change to an amendment and where necessary referring the Strategic Planning S 2040 fee units
submission to a panel
For considering submissions that exceed 20 submissions which seek
630 a change to an amendment, and where necessary referring the Strategic Planning S 2727 fee units
submission to a panel
32.5 fee units (if
the Minister is
Adopting amendment or part of the amendment in accordance with
not the planning
section 29 of the Act; and b) submitting the amendment for approval
authority or nil
629 by the Minister in accordance with section 31 of the Act; and c) giving Strategic Planning S
fee if the
the notice of approval of the amendment required by section 36(2) of
Minister is the
the Act.
planning
authority)
32.5 fee units (if
the Minister is
For : a) consideration by the Minister of a request to approve the not the planning
amendment in accordance with section 35 of the Act; and b) giving authority or nil
630 Strategic Planning S
notice of approval of the amendment in accordance with section 36(1) fee if the
of the Act. Minister is the
planning
authority)
631 Proponent costs for Council consideration - Consultant Strategic Planning S At cost
630 Public notice letter by mail Strategic Planning S $ 1.59
631 Public notice - advertisement in local newspaper Strategic Planning S At cost
632 Public notice - advertisement in Government Gazette Strategic Planning S At cost
633 Independent Panel fees Strategic Planning S At cost
634 Historical Document Search Strategic Planning S $ 130.00

Corporate Charges
635 Admin Fee - Dishonoured Payments Finance NS $ 16.50
636 Land Information Certificates Finance S 1.82 Fee Units
637 Rate Search (10 Years) Finance NS $ 30.00
638 Rate Search (20 Years) Finance NS $ 115.00
639 Rate Search (30 Years) Finance NS $ 170.00
640 Re-issue Rate Notice - Fee to post. E-mail no charge. Finance NS $ 5.00

* S - Statutory, NS - Non-Statutory

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Page 76
Glossary
Act means the Local Government Act 1989
Annual report means a report of the activities of the previous financial year and contains
a report of operations, audited financial statements and an audited
performance statement
Asset expansion means expenditure that extends the capacity of an existing asset to
expenditure provide benefits to new users at the same standard as is provided to
existing beneficiaries
Asset expenditure type means the following types of asset expenditure:
asset renewal expenditure;
new asset expenditure;
asset upgrade expenditure;
asset expansion expenditure
Asset renewal expenditure means expenditure on an existing asset or on replacing an existing asset
that returns the service capability of the asset to its original capability
Asset upgrade expenditure means expenditure that:
enhances an existing asset to provide a higher level of service; or
increases the life of the asset beyond its original life
Australian Accounting means the accounting standards published by the Australian Accounting
Standards (AASB) Standards Board
Budget means a plan setting out the services and initiatives to be funded for the
financial year and how they will contribute to achieving the strategic
objectives specified in the council plan
Capital works expenditure means expenditure on non-current assets and includes new assets, asset
renewal, asset expansion and asset upgrade
Council The local government entity comprising of staff and councillors. Inclusive
terms such as we, our and us are regularly used to represent Council.
Council plan means a plan setting out the medium-term strategic objectives, strategies,
strategic indicators and resources reflecting vision and aspirations of the
community for the next four year
Fair Go Rates system Victorian Government legislation that restricts Council rate revenue
increases to a specified “cap” on the average increase in rates and
municipal charge.
Financial resources means income, expenditure, assets, liabilities, equity, cash and capital
works required to deliver the services and initiatives in the budget
Financial statements means the financial statements and notes prepared in accordance with the
Australian Accounting Standards as they apply to the general purpose
financial reports of local governments and a statement of capital works and
included in the annual report
Financial year means the period of 12 months ending on 30 June each year

Human resources means the staff employed by a council

Indicator means what will be measured to assess performance

Initiatives means actions that are one-off in nature and/or lead to improvements in
service
Major initiatives means significant initiatives that will directly contribute to the achievement
of the council plan during the current year and have a major focus in the
budget

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Page 77
Minister means the Minister for Local Government
Model budget means the Victorian City Council Model Budget prepared annually by the
Institute of Chartered Accountants in Australia
New asset expenditure means expenditure that creates a new asset that provides a service that
does not currently exist
Non-financial resources means the resources other than financial resources required to deliver the
services and initiatives in the budget
Non-recurrent grant means a grant obtained on the condition that it be expended in a specified
manner and is not expected to be received again during the period
covered by a Council’s Strategic Resource Plan

Planning and means the key statutory planning and reporting documents that are
accountability framework required to be prepared by councils to ensure accountability to local
communities in the performance of functions and exercise of powers under
the Act
Performance statement means a statement including the results of the prescribed service outcome
indicators, financial performance indicators and sustainable capacity
indicators for the financial year and included in the annual report

Recurrent grant means a grant other than a non-recurrent grant


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

Report of operations means a report containing a description of the operations of the council
during the financial year and included in the annual report
Services means assistance, support, advice and other actions undertaken by a
council for the benefit of the local community
Statement of capital works means a statement which shows all capital expenditure of a council in
relation to non-current assets and asset expenditure type prepared
accordance to the model statement of capital works in the Local
Government Financial Report
Strategic objectives means the outcomes a council is seeking to achieve over the next four
years and included in the council plan
Strategic resource plan means a plan of the financial and non-financial resources for at least the
next four years required to achieve the strategic objectives in the council
plan
Strategies means high level actions directed at achieving the strategic objectives in
the council plan
Statement of human means a statement which shows all council staff expenditure and numbers
resources of full time equivalent council staff
Statements of non- means a statement which describes the non-financial resources including
financial resources human resources
Summary of planned means a summary of capital works expenditure in relation to non-current
capital works expenditure assets classified according to the model statement of capital works in the
Local Government Financial Report, by asset expenditure type and
funding source
Summary of planned means a summary of permanent council staff expenditure and numbers of
human resources full time equivalent council staff categorised according to the
expenditure organisational structure of the council

Draft Budget Report 2018/19 for public display and comment until 22 May 2018

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