Issuu

annual report 2017 - 2018

annual report 2017/2018

Our design rationale for this document is based on a conceptual interpretation of its contents. To symbolise the strategic community approach, we have used segmented shapes to represent the elements of the community that fit into the geographic focus – Ballina. Together, the shapes form the Ballina River map. Every element impacts on the challenges, direction and ultimately the future of its entire form – our community. We hope you enjoy the journey and the view. Ballina Shire Council acknowledges that we are here on the land of the Bundjalung people. The Bundjalung are the traditional owners of this land and are part of the oldest surviving continuous culture in the world.

OUR VISION The Ballina Shire is safe with a connected community, a healthy environment and a thriving economy.

O U R VA L U E S ( C A R E S ) Creative • Accessible • Respect • Energetic • Safe

40 cherry street • po box 450 • ballina nsw 2478 t 1300 864 444 • e council@ballina.nsw.gov.au

ballina.nsw.gov.au

Ballina Shire Council - Annual Report 2017/2018

table of contents 04

MAYORAL MESSAGE

YOUR COUNCILLORS

OUR TEAM

INTEGRATED PLANNING + REPORTING FRAMEWORK

SHIRE PROFILE

OUR PROGRESS + ACHIEVEMENTS

STATUTORY INFORMATION

APPENDICES

GETTING INVOLVED

DELIVERY PROGRAM FINAL REPORT JUNE 2018

COUNCILLOR FACILITIES + EXPENSES POLICY

GIPA ACT 2009 ANNUAL REPORT 2017/2018

DISABILITY INCLUSION ACTION PLAN

CAPITAL EXPENDITURE

FINANCIAL STATEMENTS

mayoral message Welcome to our annual report for the 2017/18 financial year. It has been another year of progress for Council with a wide range of projects and services being delivered to our ever expanding community.

As we are an attractive place to live and work it is

•

essential that we plan for the future and it is pleasing to see that the many years of time and effort we have put into our strategic planning for residential development is

part of our commitment to the environment •

Implementation of our Healthy Waterways Program to improve the overall health of our major

now being turned into new communities. Our identified

waterbodies

residential growth areas of Wollongbar, Ballina Heights and Lennox Head are seeing an influx of new land

Substantial improvements to the Shaws Bay area as

•

Redevelopment of the Alstonville and Ballina

releases and it is pleasing to see that we are creating

swimming pools to ensure that we have

opportunities for new and established residents to invest

contemporary facilities for the next 40 years

in Ballina Shire. •

Continued our compliance with the NSW

With growth it is essential that we are also investing in

Government’s Fit for the Future program with

infrastructure to ensure that our facilities meet the needs

Council obtaining approval for a permanent special

of current and future populations. Projects of particular

rate variation for 2018/19 and 2019/20

importance underway or completed during 2017/18 included: •

We confirmed funding for the completion of the Coastal Shared Path and Coastal Walk projects

Official opening of the new $8 million Wollongbar

that will ensure there is pedestrian and cycling

Sportfields, which now includes AFL field/cricket

connectivity between Ballina and Lennox Head

oval, rugby union grounds, tennis and netball courts, lighting and clubhouse amenities. •

•

Continued growth at the Ballina – Byron Gateway

•

We obtained planned approval for the new Ballina Indoor Sports Centre with construction commencing during 2018/19

Airport with over 530,000 passengers per annum taking advantage of the approximately 60 direct

This is just a sample of our accomplishments during the

flights each week to Sydney, Newcastle and

year and I encourage you to read our annual report as

Melbourne.

it does provide a great snapshot of our community and what we can achieve by working together.

what ward are you in? what ward

Ballina Shire Council - Annual Report 2017/2018

phone 0415 965 403 david.wright@ballina.nsw.gov.au

Cr Phillip Meehan

are you in?

phone 0408 349 833 phil.meehan@ballina.nsw.gov.au

Cr Phillip Meehan phone 0407 841 149 stephen.mccarthy@ballina.nsw. gov.au

Cr Stephen McCarthy 0435 841 759 987 phone 0407 149 Cr Nathan Willis stephen.mccarthy@ballina.nsw. phone 0434 154 782 gov.au

WARD A

phone 0408 349 833 Cr Stephen McCarthy phil.meehan@ballina.nsw.gov.au

WARD B

WARD A

WARD B LENNOX HEAD

nathan.willis@ballina.nsw.gov.au

CUMBALUM

WOLLONGBAR

SKENNARS HEAD

Cr Nathan CrWillis Sharon Cadwallader

LENNOX HEAD

ALSTONVILLE

phone 0434 154 0413 782 091 440 phone nathan.willis@ballina.nsw.gov.au sharon.cadwallader@ballina.

WOLLONGBAR

CUMBALUM BALLINA

nsw.gov.au

Cr091 Keith phone 0413 440Williams

phone 0418 504 644 sharon.cadwallader@ballina. keith.williams@ballina.nsw.gov.au

nsw.gov.au

Cr Keith Williams DEPUTY MAYOR

WARD A BALLINA

WARD C WARD B

Cr Jeff Johnson

SKENNARS HEAD

WARD C ALSTONVILLE

Cr Sharon Cadwallader

WARD B

your councillors

Cr David Wright

MAYOR

phone 0415 965 403 david.wright@ballina.nsw.gov.au

MAYOR

Cr David Wright

WARD A

phone phone 0418 504 0407 644 651 948 jeff.johnson@ballina.nsw.gov.au keith.williams@ballina.nsw.gov.au WARDELL

Cr Sharon Parry Cr Jeff Johnson phone 0408 683 052

phone 0407 651 948 DEPUTY MAYOR sharon.parry@ballina.nsw.gov.au jeff.johnson@ballina.nsw.gov.au phone 0407 651 948 jeff.johnson@ballina.nsw.gov.au

phone 0415 482 412

Cr Sharon Parry ben.smith@ballina.nsw.gov.au phone 0408 683 052 sharon.parry@ballina.nsw.gov.au

Cr Eoin Johnston phone 0415 482 412 ben.smith@ballina.nsw.gov.au

WARD C

phone 0407 416 149 eoin.johnston@ballina.nsw.gov.au Cr Benjamin Smith

WARDELL

WARD C

Cr Benjamin Smith

getting involvedvolved Councillors are here to represent your views. Councillors are elected in Wards, however each Councillor represents the entire community and can be contacted on any matter. You can contact Councillors in person, by phone or email.

There are an number of ways you can get involved and help shape decisions for our community by:

Cr Eoin Johnston phone 0407 416 149 eoin.johnston@ballina.nsw.gov.au

Councillors are elected in Wards, however each Councillor represents the entire Like us on Facebook

community and can be contacted on any matter. You can contact Councillors in person, by phone or email.

Like us on Facebook

• Attending Council meetings Councillors are here to represent your views. Councillors are elected in Wards, however eachwith the Mayor or Councillors • Making an appointment to speak Councillor represents the entire community an appointment speak and• canMaking be contacted on any matter.toYou can with the General Manager or relevant contact Group Councillors in person, by phone or email. Manager •

Writing or telephoning Council about the issues important to you

•

Attending a public meeting or forum to discuss specific issues

•

Joining a Council committee or reference group.

For futher details on how you can get involved please refer to Appendix 1.

Ballina Shire Council Annual Report 2017/2018

our team Our team includes 329 staff who are responsible for the delivery of effective and efficient services for our community and support the General Manager in implementing the Strategies and Actions identified in the Delivery Program and Operational Plan. The adopted structure is as follows.

General Manager Paul Hickey General Manager’s Group Communications Information Services Financial Services Human Resources and Risk Management Commercial Services

Group Manager Steve Barnier

Group Manager John Truman

Group Manager Matthew Wood

Strategic and Community Facilities Group

Civil Services Group

Development and Environmental Health Group

Strategic Planning

Resource Recovery

Development Services

Community Facilities

Open Spaces and Reserves

Building Services

Engineering Works

Public and

Support Operations

Environmental Health

Water and Wastewater

Infrastructure Planning

Ballina Shire Council - Annual Report 2017/2018

integrated planning + reporting framework The Annual Report forms part of the NSW Office of Local Government’s Integrated Planning and Reporting Framework. There are a number of key elements in the framework that focus on planning and reporting requirements. The diagram below illustrates where the Annual Report fits in the overall framework and how our plans interrelate. The IPR Framework is more fully explained on pages 8 and 9.

Other State Plans and Strategies

NSW Government Premier’s Priorities

Relevant Regional Plans

COMMUNITY STRATEGIC PLAN 10+ YEARS

OTHER STRATEGIC PLANS (EXAMPLES)

COMMUNITY ENGAGEMENT

Ballina2035

Destination Management Plan

Cultural Plan

BBGA Development Strategy

Local Environmental Plan

RESOURCING STRATEGY • Long Term Financial Planning • Workforce Management Planning

DELIVERY PROGRAM 4 YEARS

• Asset Management Planning

OPERATIONAL PLAN 1 YEARS

Perpetual monitoring and review

ANNUAL ANNUAL REPORT REPORT

Ballina Shire Council - Annual Report 2017/2018

ipr framework “The Ballina Shire is safe, with a connected community, a healthy environment and a thriving economy.”

C O M M U N I T Y S T R AT E G I C P L A N our community our future COMMUNITY STRATEGIC PLAN 2017–2027 ADOPTED 28 APRIL 2016

identifies the community’s future goals, and strategies to achieve those goals by posing four key questions:

• •

Where are we now? Where do we want to be in 10 years time?

This vision, together with our priorities and aspirations for

• •

the future are encompassed in the Ballina Shire Community Strategic Plan and then translated into actions and activities

How will we get there? How will we know when we’ve arrived?

in our four-year Delivery Program and annual Operational Plan.

The Community Strategic Plan

Our Community Our Future is supported by other plans

Our Community Strategic Plan is built around four key

in the planning framework which reflect the priorities and

themes:

aspirations identified in the Community Strategic Plan. The Community Strategic Plan (CSP) is the visionary long term document within the Integrated Planning and Reporting

1 1

Connected Community (CC)

Prosperous Economy (PE)

Framework. It provides the broader strategic direction for

Healthy Environment (HE)

Engaged Leadership (EL)

a council and outlines the key outcomes that the council, other agencies and the community will be working to achieve such as improved services for health, education, and transport, modern community infrastructure and viable

The NSW Government’s Integrated Planning and Reporting

businesses.

framework (illustrated overpage) outlines how local government’s capture the community’s main priorities and

It translates the community’s key priorities and aspirations

aspirations for the future and outlines how these will be

into long-term strategic goals that guide the future direction

achieved. These documents are linked through a series of

of Ballina Shire. Safe, healthy and happy communities and

cascading actions that detail how the community’s long

protection of the environment were key concerns identified

term aspirations and outcomes will be achieved. All councils

during the community engagement undertaken to develop

have a:

this plan.

Community Strategic Plan

Delivery Program and Operational Plan

Resourcing Strategy

Council reports to its community how it has progressed in achieving these plans through: 1.

Quarterly Reports

Annual Report

8 3.

End of Term Report.

Whilst the Community Strategic Plan is Ballina Shire Council’s work, its success inevitably depends upon collaboration and partnership with the community and State and Federal Governments.

D E L I V E R Y P R O G R A M & O P E R AT I O N A L P L A N (COMBINED DOCUMENT)

delivery program and operational plan 2017–2021 ADOPTED 23 JUNE 2016

ANNUAL REPORT The Annual Report focuses on our

This is the point where the

implementation of the Delivery

directions outlined in the CSP

Program & Operational Plan

are systematically translated into

(combined document). The report

actions. The Delivery Program

also includes some information that is

& Operational Plan (combined

prescribed by the Local Government

document) is designed as a single

(General) Regulation 2005. This

point of reference for all key

information has been included in

activities to be undertaken by the

the Regulation to help community

Council during their elected term.

members understand how council has been performing

This document is reviewed annually with Council receiving

both as a business entity and a community leader.

progress reports every quarter. The Delivery Program Final Quarter Report for 2017/18 is

END OF TERM REPORTS

attached as Appendix 2. This report provides actual results against the goals and priorities set out in the Delivery Program and the Operational Plan for the quarter ending June 2017. This information is also linked to the CSP Objectives. The traffic light indicators provide a picture of whether or not programmed actions and service delivery targets have been achieved. Commentary is also provided

Councils are required every four years end of term report 2015/2016

to produce an End of Term Report on the progress in implementing the Community Strategic Plan. The Report covers the term of office for an elected council. The most recent End of Term Report

on project progress and any shortfalls.

2012 - 2016 can be downloaded from Council’s website ballina.nsw.gov.au

R E S O U R C I N G S T R AT E G Y shire council

PROGRESS REPORTS In accordance with the Integrated Planning and Reporting requirements progress reports must be provided to Council at least every 6 months. At Ballina Shire Council asset management plan

long term ﬁnancial plan

workforce management plan

CORPORATE (FINANCIAL) SUMMARY

2017–2027

OVERVIEW

ADOPTED 28 APRIL 2016

ADOPTED 23 JUNE 2016

we present quarterly reviews to Council. This monitoring mechanism provides a snapshot of accomplishments and any shortfalls in achieving Council’s goals and priorities. Council’s achievements in implementing its Delivery

The Community Strategic Plan can not be fulfilled without

Program are outlined in Appendix 2 of this Annual Report.

sufficient resources – time, money, assets and people – to actually carry them out. The Resourcing Strategy has three components:

• • •

Asset Management Planning Workforce Management Planning Long Term Financial Planning

The Resourcing Strategy assists Council to translate the outcomes identified in the CSP, for which it is responsible, into actions. Some issues will be the responsibility of Council, some will be the responsibility of other levels of government and some will rely on input from community groups or individuals.

Brisbane

QUEENSLAND Gold Coast Tweed Heads

shire profile

Byron Bay Lismore BALLINA

Grafton

Coffs Harbour

NEW SOUTH WALES

L O C AT I O N The Ballina Shire is located in the Northern Rivers region of NSW, the traditional country of the

Port Macquarie

Bundjalung people. Our main town and commercial centre is Ballina, which is supported by other small towns and centres including Lennox Head, Alstonville,

Taree

Wollongbar and Wardell. There are also a number of small villages and districts along the coast and in the hinterland. Our coast, the Richmond River and the escarpment and plateau near Alstonville are the standout geographic features in the shire. Their associated waterways, natural habitats, farming landscape and cultural and heritage values, along with the beaches and ocean, help to define our

Newcastle

place and communities. 2

The total area of the Ballina Shire is 485km and some 93 percent is zoned rural or environmental protection. A large proportion of the remaining native vegetation is on private land.

Sydney

shire profile

OUR ECONOMY

OUR COMMUNITY

OUR FUTURE

Ballina Shire’s Annual Gross Regional

Between 2017 and 2036 the Ballina

In the future Ballina Shire is recognised

Product is estimated at $1.77billion

Shire population is forecast to increase

as a place that has balanced

and we support almost 4,000 local

by approximately 8,400 persons, or

residential growth with protection of

businesses which provide 15,300 local

19.38% growth, at an average annual

the amenity and the environment. The

jobs.

change of 0.93%.

shire has a more diversified economy,

The services sector accounts for the

Our population in 2015 was 41,828

attractive and comparatively affordable

majority of jobs in the shire, with 15.4

people and this is expected to

percent of the workforce employed in

increase to about 51,300 by 2036

health care and social assistance jobs

when over 20% of our residents are

and 13 percent employed in the retail

expected to be over the age of 65

sector.

years.

We have a diverse industry base

We are proud of our cultural heritage,

including construction, tourism,

with just over three percent of our

agriculture, forestry and fishing and

residents identifying as Aboriginal and

manufacturing.

Torres Strait Islanders.

housing and our transportation networks, road and air, are the envy of other localities. Our residents are proud to be part of the Ballina Shire and keenly participate in activities that promote and enhance our local attributes. We have created a picture of the future based on our extensive community engagement process. To create our future we identify our vision, our values and the directions we will focus

on to guide us to that future.

our achievements + progress

2017/2018 stats & facts engaged leadership

connected community 43,064

POPULATION

108

100%

DOG ATTACKS

FOOD PREMISES

INVESTIGATED

485km2 TOTAL AREA

0.89

PEOPLE PER HECTARE

667km OF ROADS IN BALLINA SHIRE

NEW AUSTRALIAN

CITIZENS FROM 8 DIFFERENT COUNTRIES

63.6%

INSPECTED

101 BARKING DOGS COMPLAINTS

92%

14,100

REQUESTS RESOLVED WITHIN

READ FOUR TIMES PER YEAR

DOGS AND CATS RETURNED TO

SERVICE DELIVERY TARGETS

67 REHOMED

408

OWNERS AND

7 DOG OFF

BALLINA SHIRE

INVOLVED IN THE

23%

PROGRAM

VOLUNTARY WORK (REGIONAL

SCHOOLS 1000WORDS NRCG

369,570

LIBRARY LOANS

NSW AVERAGE IS 20%)

20,212

ACTIVE LIBRARY

MEMBERS

SCHOOL ZONES PATROLLED TO ENSURE CHILD SAFETY

104

HOURS LOST DUE

TO WORKERS

COMPENSATION

90%

DETERMINED UNDER DELEGATED AUTHORITY

VISITORS TO THE

NORTHERN RIVERS COMMUNITY GALLERY NRCG

WATER METERS

DEVELOPMENT APPLICATIONS

24,950 16

RESIDENTS PROVIDE

COUNCIL RESOLUTIONS

LEASH AREAS

RESIDENTS LIVE

AND WORK IN THE

CUSTOMER

18,389

RATEABLE PROPERTIES

$20.897M

100% COMPLYING

DEVELOPMENT CERTIFICATES ISSUED IN 10 DAYS

(ORDINARY) RATES INCOME RECEIVED FOR 2017/2018

$8.021M

(CAPITAL + OPERATING)

GRANTS RECEIVED

10,669 METRES OF ROADS

CONSTRUCTED/ RECONSTRUCTED

Ballina Shire Council - Annual Report 2017/2018

prosperous economy

healthy environment

$2.2M

1,447

COMMERCIAL PROPERTY

HOMES CONNECTED TO RECYCLED

WATER (10% OF THE

REVENUE GENERATED

SHIRE)

$204M WORTH OF

DEVELOPMENT APPROVED

5,000

NATIVE SEEDLINGS PLANTED

529,000

$41.847M

BY VOLUNTEERS, INCLUDING 1,000 ON LENNOX HEADLAND

THROUGH THE BALLINA BYRON GATEWAY AIRPORT

(NEW ASSETS)

38,000

PASSENGERS

10th

RANKED REGIONAL

AIRPORT IN

CAPITAL EXPENDITURE

$17.601M LOAN REPAYMENTS

INTERNATIONAL VISITOR NIGHTS TO

DOMESTIC VISITOR NIGHTS TO BALLINA SHIRE

ILLEGAL DUMPING INVESTIGATED

KERBSIDE (URBAN, RURAL + COMMERCIAL) BINS

COLLECTED EVERY WEEK

OF WATER PER HOUSEHOLD (WELL BELOW 200KL TARGET)

189,370

1,020,948

INSTANCES OF

179kl

AUSTRALIA

BALLINA SHIRE

251

$24.379M CAPITAL EXPENDITURE (ASSET RENEWAL)

$1.228B

OF NET ASSETS

Want to know more Visit the following sources:

forecast.id.com.au/ballina profile.id.com.au/ballina economy.id.com.au/ballina atlas.id.com.au/ballina discoverballina.com.au

achievements 2017/2018

connected community

This is a snapshot of achievements in Ballina Shire for 2017/2018, it includes works commenced and completed. For a complete look at our progress refer to the Quarterly Review for June 2018 (Appendix 2)

prosperous economy

We feel safe

We attract new business and visitors

• Undertook quarterly audit of unregistered dogs and cats and increased patrols at known hot-spots of dog-owner non-compliance with regulations.

• Delivered ‘Get lost in the moment’ marketing campaign targeting couples in Sydney, Melbourne and Newcastle.

• Implemented a Compliance Program including an audit of major developments in the shire, identified development consents and all development consents in the Russelton Estate. Main breaches being unauthorised second and third dwellings on rural land, and investigating tourism and function centre complaints in rural areas.

• Implemented interactive displays at the Visitor Information Centre to engage visitors and encourage exploration.

• Inspected all mandatory (high risk) pools

• Implemented the Regional Boating Strategy with pontoon installations at Captain Cook Park, Fishery Creek, Faulks Reserve, Keith Hall and East Wardell. • Undertook initial community consultation with the Lennox Village Vision to guide planning and development in the village centre. • Developed the Ballina Marina Master Plan to encourage and facilitate redevelopment of the West Ballina Trawler Harbour site, inclusive of enhanced marine infrastructure.

My business can grow and diversity • Adopted the Regional Economic Development Strategy.

We feel connected to the community Provided the Festival and Events Program of $120,000 to: • Ballina Country Music Festival • Love Lennox Festival • Skullcandy Oz Grom Fest • Ballina Fine Wine and Food Festival • Quota Club of Alstonville Craft and Garden Fair • Alstonville New Year’s Eve Family Event. Provided $80,000 to various community and sporting groups, with the major beneficiaries being: • Ballina Jet Boat Surf Rescue • Meerschaum Vale Community Hall • Lennox Head, Riverside and Alstonville Carols • Rous Mill and District Memorial Hall • Ballina Shire Concert Band • Ballina Hockey Club Men’s Masters.

Services to meet your needs • Completed the $15 million Alstonville Aquatic Centre and Ballina Memorial Pool redevelopment. • Opened the $8 million Wollongbar Sportfields; includes netball courts, tennis courts, rugby union fields and clubhouse amenities. • Launched Ignite Studios @ the Northern Rivers Community Gallery as shared work space for arts and arts learning. • Designed and lodged the development application for the Ballina Indoor Sports Centre. • Installed a multi-court facility at Porter Park, West Ballina and replacement of Fawcett Park playground, Ballina. • Adopted the Pedestrian Access and Mobility Plan (PAMP). • Launched new cycleway touring map.

• Supported rural food tourism with small scale road side stalls, that meet planning and road approvals, able to operate without a development application (see page 17 for details). • Launched NSW Government’s 'Easy to do Business' program to remove red-tape for cafes and restaurants to establish in Ballina Shire.

Improve liveability in Ballina Shire • Continued to support growth of the Ballina Byron Gateway Airport, with commencement of $8.5 million Terminal Expansion Project. • Progressed the development of land on Boeing Avenue, Southern Cross Industrial Estate. • Sold 18 lots at Stage 2 Wollongbar Residential Land. • Provided infrastructure to support growth areas, purchased land to progress extension of Hutley Drive (north) to connect residential estates to the Lennox Village.

engaged leadership

healthy environment

Our council works with the community

We understand the environment

• Continued four-yearly reviews of all council policies to ensure they are contemporary and reflect best practice and legislation.

• Implemented Floodplain Management Plans, investigated isolated rural properties, and a detailed investigation of Ballina Island and West Ballina.

• Increased community awareness of council services and projects through the use of traditional and digital media.

• Implemented our Environmental Action Plan, with implementation of Healthy Waterways program and installation of 134kw solar panels at the community pools.

• Representations made to state ministers regarding rural road upgrades and responsibilities of South Ballina and Patches Beaches.

Council’s finances and assets are well managed • Implemented innovative electronic onboarding for new employees with eLearning and training modules. • Achieved operating surplus and an asset renewal ratio of 100%. Long Term Financial Plan (LTFP) forecasts shows that Council is Fit for the Future. • Implemented Skype for Business to 200 end-users providing call analytics and reporting. • Completed drone training to collect and analyse asset data, vegetation management, modelling, planning, and promotions and marketing.

• Implemented the Richmond River Estuary Coastal Zone Management Plan • Launched the ‘Love It or Lose It’ animations to educate how to keep the Richmond River catchment waterways clean. Won the LGNSW Excellence in Communication Award. • Delivered Erosion and Sediment Control workshops for builders and staff. • Improved the health and recreational value of Shaws Bay through CZMP improvement works including control bank erosion and siltation, dredging, improvements to Compton Drive Foreshore with improved parking, access ramp, shower facilities, seating and stormwater treatment. • Implemented the Urban Stormwater Management Plan with a trial section of Alstonville Creek at Tanamera Drive.

• Continued to develop centralised electronic registers to reduce ‘silo’ data sets held in spreadsheets. • Enhanced online purchase requisitions to reduce paper and improve efficiencies and auditing. • Aligned risk management practices with insurer and legislative requirements to improve our safety record and insurance premiums.

We use our resources wisely • Upgraded the SCADA (the computer system that monitors and controls processes at the Wastewater Treatment Plans) resulting in improved aeration rates and consistent and efficient data collection. • Implemented Touchpoint Technology to monitor phone call data and allocate resourcing according to customer needs. • Implemented the Corporate Reporting Module to monitor service delivery indicators in the Delivery Program/Operational Plan.

Our built environment blends with the natural environment We are all valued citizens • Expanded workforce skills with the review of the Resourcing Strategy and focus on developing skills in information technology and leadership. • Improved our corporate financial reporting with improvements made to Business Information System reporting and the establishment of a Project Management Framework.

• Developed the Alstonville Strategic Plan 2017 – 2037 to guide decision making in the village. • Adopted Killen Falls and Tosha Falls Management Plans to guide the long term planning of these popular but sensitive sites. • Implemented the On-site Sewage Management Plan, with 90% of outstanding approvals issued. • Delivered projects under the Koala Management Strategy including mapping of koala habitat and feed trees in the road reserves managed by council and mapping of potential Crown road reserves as koala movement corridors.

our progress

Council has made significant progress against its Delivery Program and Operational Plan. Appendix 2 outlines our progress against each action which are grouped under the four directions: •

connected community

•

prosperous economy

•

healthy environment

•

engaged leadership.

82%

achieved

Service Delivery targets are also measured and provide a comparison of results over the previous four/five years. The progress of our Program Actions and Service Delivery Targets are noted as either:

17%

substantially achieved

Achieved Substantially achieved

Not achieved

not achieved

02 statutory information

statutory information councillor attendance

COUNCILLOR

ORDINARY MEETINGS #12

EXTRAORDINARY MEETINGS #2

Cr David Wright

Cr Jeff Johnson

Cr Sharon Cadwallader

Cr Keith Williams

Cr Ben Smith

Cr Phillip Meehan

Cr Sharon Parry

Cr Eoin Johnston

Cr Stephen McCarthy

Cr Nathan Willis

Cr David Wright is the popularly elected Mayor from the September 2016 Local Government Election. Each September the Councillors elect a Deputy Mayor. The Deputy Mayor from September 2016 to September 2017 was Cr Keith Williams. The Deputy Mayor from September 2017 to September 2018 is Cr Nathan Willis.

Ballina Shire Council - Annual Report 2017/2018

staffing profile The table below provides details of the staffing resources available to deliver the works and services identified in the Operational Plan. The numbers are based on equivalent full-time employment (EFTs) and include permanent full-time and part-time staff. The figures exclude temporary and casual appointments and also apprentices and trainees, who are typically employed by external training providers

SECTION / FINANCIAL YEAR

2017/18

GENERAL MANAGER’S GROUP Communications / Customer Service

Financial Services

Information Services

Human Resources and Risk

Ballina – Byron Gateway Airport

Commercial Services – Property

SUB TOTAL

STRATEGIC AND COMMUNITY FACILITIES Strategic Planning

Community Facilities

SUB TOTAL

DEVELOPMENT AND ENVIRONMENTAL HEALTH Development Services

Building Services

Environmental and Public Health

SUB TOTAL

CIVIL SERVICES Infrastructure Planning

Engineering Works

Open Spaces and Reserves

Water and Wastewater

Waste Management

Operations Support

SUB TOTAL

215

TOTAL

329

02 achievements 2017/2018 lga act s428(1) and (3) Council’s achievements in implementing the Delivery Program / Operational Plan are summaried in section one of this report. Our Operational Report for June 2018 further outlines how we are progressing in implementing the Actions in our Delivery Program. Service Delivery Targets are also measured and provide a comparison of results over the previous four/five years. See Appendix 2 for the June 2018 Delivery Program Report.

audited financial statements LGA s428(4)(a) LG Code of Accounting Practice & Financial Reporting Ballina Shire Council places ongoing emphasis on prudent financial management. The Audit Office of New South Wales audit Council’s financial records. See Appendix 7 for the full set of financial reports including the auditor’s report, for 1 July 2017 to 30 June 2018.

local government environmental upgrade agreement 2010 s54P Ballina Shire Council did not enter into any environmental upgrade agreements.

overseas visits LGA REG cl217(1)(a) Ballina Shire Cuncillors and staff were not involved in any exchange projects necessitating overseas travel during the year.

special varation to general income lga s508A The Minister for Local Government approved a special variations to the notional ordinary rate yield for various years. These approvals enabled Council to raise additional ordinary rate income. The table below details the ways in which these funds were applied in 2017/18.

2 0 0 8 / 0 9 R AT E R I S E income from special variation

actual expense to date

Marom Creek Road

101,800

661,800

Road widening Cumbulum

27,300

Wardell Road

8,300

Cherry Street

5,700

Road Reseals

68,000

556,000

Road Heavy Patching

43,900

443,500

62,000

67,100

Footpath

94,000

237,000

Provision of new sports fields and amenities

94,000

112,100

New and replacement play equipment to meet contemporary standards

Environmental Health Project

11,000

Educational materials for onsite sewerage management

USMP Environment Video

5,900

100,900

Balance of expenditure was grant funded.

Beach & Foreshore Maintenance

13,600

Canal dredging

8,900

Ballina Floodplain Management Plan

56,100

total expenditure

600,500

2,309,300

expenditure items

comment

Roads Construction The balance of expenditure on this project was grant funded.

Foothpaths/Cycleways Pine Avenue Sports Fields Wollongbar sports fields Open Spaces Play equipment for various parks Environment

02 2 0 1 0 / 1 1 R AT E R I S E income from special variation

actual expense to date

Fernleigh Road

256,600

Canal Bridge Guardrail

14,300

Marom Creek-Dalwood Road Bridge Repairs

10,800

Burnett Street

6,600

Road Reseals

69,000

556,000

Road Heavy Patching

36,700

443,500

121,000

126,400

Footpath

90,000

237,000

Provision of new sports fields and amenities

Life Saving Services

31,000

321,100

Additional funds put towards extra lifeguards over peak holiday periods. The outcome was a safer environment for beach users.

total expenditure

636,000

1,972,300

income from special variation

actual expense to date

Pimlico Road

205,000

Airport Boulevard

53,100

Project development and preconstruction

Howards Road

6,000

Boundary adjustment

Bagotville Road

7,600

Project development and preconstruction

Road Reseals

60,000

556,000

Reseals

Road Heavy Patching

73,300

443,500

Heavy Patching

Alton Avenue

5,700

Footpath

Compton Drive to North Wall

2,400

3,400

Footpath

Ballina Surf Club

75,000

346,460

total expenditure

488,100

1,626,760

expenditure items

comment

Roads Construction

Foothpaths/Cycleways Burnett Street Sportsfields Wollongbar sports fields Surf Life Saving Services

2 0 1 1 / 1 2 R AT E R I S E expenditure items

comment

Roads Construction Reconstruction of failed pavement providing a better and safer road

Foothpaths/Cycleways

Community Facilties Site Establishment and works commencement

Ballina Shire Council - Annual Report 2017/2018

2 0 1 2 / 1 3 R AT E R I S E income from special variation

actual expense to date

Bridges other

58,200

Boardwalk renewal (Richmond River) and project development and preconstruction Carrs Bridge

Ellis Road

90,500

140,500

Reconstruction and safety improvements providing a better and safer road. The balance of expenditure on this project was grant funded.

Swift Lane

2,600

Road Reseals

184,000

556,000

Reseals

Road Heavy Patching

123,700

443,500

Heavy Patching

8,000

21,200

Footpath

Ballina Surf Club

6,000

346,460

Site Establishment and works commencement

total expenditure

473,100

1,568,460

income from special variation

actual expense to date

Sunnybank Drive

200,400

220,300

Riverbank Drive

180,100

314,100

Nashua Road

35,800

Completion of reconstruction of failed pavement providing a better and safer road

Ballina Heights Drive

1,900

Project compensatory revegetation

Road Reseals

85,000

556,000

Reseals

Road Heavy Patching

67,800

443,500

Heavy Patching

7,800

21,200

Footpath

Ballina Surf Club

4,600

346,460

Site Establishment and works commencement

total expenditure

583,400

1,939,260

expenditure items

comment

Roads Construction

Boundary adjustment

Foothpaths/Cycleways Chickiba Drive Community Facilties

2 0 1 3 / 1 4 R AT E R I S E expenditure items

comment

Roads Construction An amount of $19,900 was expenditure on stormwater works. The balance of expenditure on this project was grant funded.

Foothpaths/Cycleways Chickiba Drive Community Facilties

02 2 0 1 5 / 1 6 R AT E R I S E expenditure items

income from special variation

actual expense to date

comment

Pools Loan Council completed the major refurbishment of Ballina and Alstonville pools during 2017/18. The first loan Repayment of pools loan

508,000

was taken in June 2016/17 with two subsequent loans taken during 2017/18. The special variation funds are being used to repay loans taken out to finance the work.

Operating Deficit

Funding to reduce operating deficit

62,000

total expenditure

570,000

income from special variation

actual expense to date

Council has been striving to achieve a break even operating result in General Fund, in accord with the 'Fit for the Future' requirements. Funds not applied to the pools loan repayment will be used to help Council meet the 'Fit for the Future' ratios.

2 0 1 6 / 1 7 R AT E R I S E expenditure items

comment

Pools Loan

Repayment of pools loan

422,000

Council completed the major refurbishment of Ballina and Alstonville pools during 2017/18. The first loan was taken in June 2016/17 with two subsequent loans taken during 2017/18. The special variation funds are being used to repay loans taken out to finance the work.

Operating Deficit

Funding to reduce operating deficit

40,000

total expenditure

462,000

Ballina Shire Council - Annual Report 2017/2018

2 0 1 7 / 1 8 R AT E R I S E income from special variation

actual expense to date

River Drive

188,400

18,400

Reconstruction of failed pavement providing a better and safer road

Pearces Creek Bridge Repairs

49,400

Bridge component replacement

Northumberland Drive

9,000

Project development and preconstruction

Road Reseals

90,000

556,000

Reseals

Road Heavy Patching

52,800

443,500

Heavy Patching

100,900

• Scoping study for the Lake Ainsworth Coastal Management Plan • Stage 1 of the North Creek Coastal Management Plan • Weed removal and reinstatement of riparian vegetation at Maple Drive, Alstonville • Actions from the Shaws Bay Coastal Zone Management Plan.

expenditure items

comment

Roads Construction

Healthy Waterways

307,600

Unspent funds of $206,700 have been carried forward for additional expenditure in future years. A key use of these funds is to leverage grant funding. This approach has meant that funds have been set aside and carried forward to support grant based initiatives that require matching Council funding. total expenditure

697,207

1,177,200

rates and charges debt recovery REG cl 132 The table below is a summary of rates & charges legal debt recovery action statistics from 2016/17 to 2017/18. The 2017/18 rates and charges & interest written off totalled $52,322.07. 2016/17 RATES/ CHARGES

2017/18 RATES/ CHARGES

2016/17 DEBTORS

2017/18 DEBTORS

Statements of Claim issued

Number of assessments currently with debt recovery agency

122

123

Balance payable on assessments currently managed by debt recovery agency at 30 June

$347,880.00

$223,896

$2,270.50

$5,338.60

Total assessments referred to debt recovery agency for recovery action during financial year

438

424

Total principal amount referred to debt recovery agency for recovery action during financial year

$888,676.00

$814,338

$5,023.00

$87,009.95

Legal costs incurred (recoverable from ratepayers)

$48,911.00

$42,238

$662.00

$877.20 (ex GST)

76,594

958

Telephone & Internet Charges

TOTAL

539

1,200

12,402

61,430

Cr D Wright

Newspaper/Other

Travel Intrastate

Insurance

Induction Training

Joint Regional Planning Panel (JRPP)

Civic Activities/ Functions/Meetings

Councillor Expenses & Facilities Expenditure

fax machine

Additional facilities for the Mayor

Councillor/Mayoral Allowance

Policy (Appendix 3)

22,319

600

404

218

1,787

19,310

30,163

400

555

9,898

19,310

21,306

680

600

716

19,310

Cr J Johnson Cr S Cadwallader Cr K Williams

20,307

354

643

19,310

Cr B Smith

23,130

619

508

156

2,537

19,310

Cr P Meehan

21,916

479

312

1,770

19,310

Cr S Parry

25,486

459

415

238

5,064

19,310

22,485

400

2,775

19,310

Cr E Johnston Cr S McCarthy

25,283

327

5,646

19,310

Cr N Willis

54,107

33,735 33,735

343,096

4,842

2,900

924

2,233

1,800

18,139

43,238

235,220

T O TA L

2,233

18,139

Combined

the governing body of the Council. Expenditure outlined in the table (excl GST) below is in accordance with Council’s Councillor Expenses & Facilities

appropriate and reasonable expenses and the provision of facilities to assist Councillors in discharging their roles as elected persons and members of

The Mayoral and Councillor fees for the reporting period totalled $343,096. The Councillors Expenses and Facilities Policy allows for the payment of

REG cl 217 (1)(a1)

councillor expenses and facilities

Ballina Shire Council - Annual Report 2017/2018

contracts awarded reg cl 217(1)(a2) The following contracts, over $150,000, were awarded during the reporting year: AMT($) EXCL GST

CONTRACTOR

N AT U R E O F G O O D S / S E R V I C E S

Atlas Marine International Pty Ltd

Design, construction and installation of five pontoons

$425,639

PDT Architects

Design of Ballina Indoor Sports Centre

$328,275

Ledonne Constructions Pty Limited

Swift Street Sewer Pump Station Upgrade

$488,821

Compass Equipment

Transport and disposal of biosolids

Schedule of Rates

Nucon Pty Ltd

Supply and Delivery of Pre-Mixed Concrete

Schedule of Rates

Holcim Australia Pty Ltd

Supply and Delivery of Pre-Mixed Concrete

Schedule of Rates

Hanson Construction Materials Pty Ltd

Supply and Delivery of Pre-Mixed Concrete

Schedule of Rates

Synergy Resource Management Pty Ltd

Shaws Bay Coastal Zone Management Plan Works

Good Hydration Pty Limited

Management of Ballina Swimming Pool

Schedule of Rates

Alstonville Aquatic Centre

Management of Alstonville Swimming Pool

Schedule of Rates

Claude Outdoor Pty Ltd

Bus Shelter Advertising

Schedule of Rates

Coastal Works Pty Ltd

Wollongbar Gravity Sewer Main Upgrade

$348,219

Newton Denny Chapelle

Consulting services for Wollongbar Residential Estate

$158,200

Woollam Constructions

Expansion of Airport Terminal Building

Schedule of Rates

The Ad Agency

Design and Publishing Services

Schedule of Rates

The Design Space

Design and Publishing Services

Schedule of Rates

$500,000

02 legal proceedings and results reg cl 217(1)(a)3 D E V E L O P M E N T R E G U L AT O R Y F U N C T I O N S Ballina Shire Council had only one outstanding legal proceeding relating to a development application. This case was finalised in the reporting period. CASE REF BSC v Planners North DA 2016/184

COSTS 2017/18 $880,000

ACTION

S TAT U S

Class 1 Appeal to the NSW Land & Environment Court against the Northern Region’s JRPP’s deemed refusal of the development application for the subdivision of Cumbalum Urban Release Area Precinct A (CURA A).

Finalised

The NSW Land & Environment Court issued consent orders to the amended development application for the subdivision for Cumbalum Urban Release Area Precinct A. Three orders for costs were awarded in favour of Council. Recovery costs are yet to be determined. The costs for 2017/18 were incurred to defend the Appeal.

PUBLIC LIABILITY AND PROFESSIONAL INDEMNITY During this period, legal proceeding costs paid by Council (being payment of excess of claims) associated with public liability and professional indemnity insurance claim representation was approximately $33,200.

I N D U S T R I A L R E L AT I O N S During this period, there were no legal costs associated with industrial relations advice and assistance provided by Local Government New South Wales (LGNSW) and Council’s appointed legal services.

Ballina Shire Council - Annual Report 2017/2018

private works LGA s67(3) and REG cl 217(1)(a4) In accordance with section 67 of the Local Government Act Council is permitted to provide, at current approved market rates, speciﬁc services on private land. Any private works carried out in 2017/18 were charged as per Council’s adopted fees and charges.

voluntary planning agreements ep&a s7.5(5) A voluntary planning agreement (VPA) is an agreement entered into by a planning authority (such as Ballina Shire Council) and a developer and/or property owner. Under the agreement a developer agrees to provide or fund public amenities and public services, transport or other infrastructure. The following agreements were current in 2017/2018. •

550 – 578 River Street West Ballina (Burns Point Ferry Road) – (June 2017).

•

Teven Road Transport Precinct Planning Agreement (June 2016)

•

Cumbalum B Precinct Planning Agreement - Part 1 (September 2012)

•

Cumbalum B Precinct Planning Agreement - Part 2 (September 2012)

•

Henderson Farm Voluntary Planning Agreement (May 2011)

02 contributions and donations LGA s356 and REG cl 217(1)(a5) Section 356 of the Local Government Act enables Council to make donations or provide financial assistance to persons or groups. This assistance includes contributions for: •

Financial Assistance $60,554

•

Community Halls - Capital Assistance $21,681

•

Sporting Groups - Capital Assistance $9,667

•

Festival and Event funding $114,500

•

Rates and charges for community groups $64,590 (refer to Council Report and Minutes of 27 July 2017).

For the 2017/18 financial year Council made contributions to the organisations listed in the following tables:

C A P I TA L A S S I S TA N C E - C O M M U N I T Y H A L L S

C A P I TA L A S S I S TA N C E - S P O R T I N G G R O U P S

Pearces Creek Public Hall inc

6,123

Tintenbar Tennis Club (1)

2,750

Ballina Shire Concert Band for Wigmore Hall

5,838

Lennox Longboarders Club

2,000

Wardell and District War Memorial Hall

7,000

Northern Rivers Outrigger Canoe Club

4,917

Rous Mill and District Memorial Hall Inc

2,720 TOTAL

TOTAL

9,667

21,681

F E S T I VA L A N D E V E N T F U N D I N G Quota International of Alstonville/Wollongbar

Quota Club of Alstonville Craft and Garden Fair 2017

5,000

Le-Ba Boardriders

Skullcandy Oz Grom Open 2017

25,000

Lennox Head Chamber of Commerce

Love Lennox Festival 2018

15,000

Alstonville Agricultural Society Inc

New Year’s Eve Family Festival 2017/18

20,000

Ballina Chamber of Commerce and Industry*

Ballina Prawn Festival 2017

30,000

Rotary Club of Ballina-on-Richmond

Ballina Fine Wine and Food Fair 2017

10,000

QSM Sports

Ballina Triathlon (funding rolled over to 2018/2019)

9,500 TOTAL

$114,500

contributions and donations (cont) F I N A N C I A L A S S I S TA N C E P R O G R A M 2 0 1 7 / 2 0 1 8 Ballina Lions Club

Fundraising for various organisations

1,000

Northern Rivers Branch Ulysses Motorcycle Club

Traffic control for the 2017 Toy Run

800

Ballina RSL Sub Branch

Council rates for RSL Youth Club 5 Piper Drive, Ballina

4,542

Ballina Jet Boat Surf Rescue

Insurance, survey costs and consumables for rescue vehicles

9,000

Northern Rivers Womens Bowling Association Inc

Operational costs towards Lawn Bowls Carnival October 2017

1,000

Ballina Breast Cancer Support Group

Kentwell Community Centre venue hire for meetings

Lennox Head National Surfing Reserve Assoc Inc

Surfing history publication to coincide with NSW Government declaration of the reserve

Australian Native Orchid Society FNC NSW Inc

Annual exhibition held at Ballina Fair

Our Kids

Running Our Kids Day Out 2018

Ballina Fox Street Preschool

Hosting ‘Miss Billie Walker’ at the preschool

Wollongbar Community Preschool

Upgrade of playground

2,500

United Hospitals Auxiliary Ballina Branch

Venue hire for the annual craft show

1,100

Hope Haven Women’s Refuge

Ingredients and preparation of meals for the refuge

1,000

Ballina High Schools’ Historical Society

Archiving and preserving memorabilia

968

Alstonville Orchid Society Inc

Annual hall hire for shows and meetings

400

Westpac Rescue Helicopter

Lennox Community Markets site hire, cleaning and rubbish removal

5,000

Ballina and District Ministers Assoc

Ballina Riverside Carols

5,000

Lions Club of Lennox Head

Fundraising BBQs for charities

1,500

Alstonville Plateau Historical Society

Rates for Crawford House, Alstonville

4,055

TS Lismore Naval Cadets Unit Support Committee

Requesting Council to pay Rates and Charges (includes rates, services and consumption charges) for Endeavour Close, Ballina

7,099

Ballina Central Out of School Hours Care

Donation of plants to create a sustainable environmental garden at the centre

600

Air Force Association (Ballina Branch) Inc

Shade and seating for Battle of Britain

740

Alstonville Rodeo Club

Event establishment

2,500

Alstonville Baptist Church

Hire amusement devices for Alstonville Christmas in the Park

1,500

Cancer Council NSW on behalf of Day Time Breast Cancer and General Cancer Groups

Kentwell Community Centre venue hire for meetings

Lennox Head Residents’ Assoc Coast Care Committee

Materials, equipment and insurance for maintaining amenities

Beach Sounds

Lennox Community Centre venue and equipment hire

Lennox Head Combined Sports Carols Committee

Lennox Head Christmas Carols

480 1,000 490 1,000 500

960 1,000 820 4,000 Total

$60,554

02 delegates external bodies reg cl 217(1)(a6) COUNTY COUNCILS Ballina Shire Council is a constituent member of Rous County Council which exercises Water Supply, Weed Biosecurity and Flood Mitigation functions on our behalf.

OTHER GROUPS Council has formal arrangements with several local management groups that have authority for the care, control and management of reserves, surf clubs, halls, sporting facilities, preschools, cultural facilities and youth centres. Licenses are reviewed within twelve months of each local government general election. A list of these committees together with general license conditions is available from Council’s Customer Service Centre.

controlling interest in companies reg cl 217(1)(a7) Council held no controlling interests in any company for the reporting period.

corporations, partnerships, cooperatives and joint ventures reg cl 217(1)(a8) Council was party to the following partnerships, cooperatives and joint ventures:

S TAT E W I D E M U T U A L Pooling arrangement with various NSW local government authorities to acquire insurance coverage and best practice systems for risk management.

RICHMOND-TWEED REGIONAL LIBRARY A jointly funded relationship with other Councils in the Richmond-Tweed to provide library services throughout the region. Lismore City Council delivers these services on behalf of the member Councils.

NORTH EAST WEIGHT OF LOADS GROUPS (NEWLOG) Enforces vehicle weight limits, to reduce damage to council classified roads and thus decrease road maintenance costs.

NORTH EAST WASTE FORUM (NEWASTE) This cooperative pursues effective disposal of waste on a local and regional basis. This group operates in lieu of a Regional Waste Council under NSW legislation.

Ballina Shire Council - Annual Report 2017/2018

equal employment opportunity reg cl 217(1)(a9) Ballina Shire Council has a firm commitment to the anti-discrimination laws of the Commonwealth and NSW Governments. The Local Government Act 1993 further focuses Council’s attention on Equal Employment Opportunity and the implementation of an EEO Management Plan. Council’s four priority target groups identified in our EEO Management Plan are women, Aboriginal and Torres Strait Islander people, people with a disability and people from non-English speaking backgrounds. During 2017/2018 Council achieved the following management plan strategies, objectives, goals and targets such as: •

Council’s EEO Management Plan was reviewed with respect to specific EEO activities and initiatives and EEO has become embedded in staff actions and Management decisions surrounding Council processes.

•

Recruitment processes continued to focus on increasing the number of women in both non-traditional field based roles and professional management positions. During this period Council successfully employed three women in management and professional positions.

•

All new staff were inducted through Council’s online onboarding program which included information on EEO expectations.

•

An organisation wide employee engagement survey was conducted, the results analysed and action plans implemented. This survey identified a strong commitment to a safe work environment confirming that Council’s actions, with regard to provision of training in EEO was effective.

•

To support our strategy to increase aboriginal employment, Elsa Dixon funding was secured to host 10 indigenous school based trainees to gain experience throughout Council.

•

Council provided ongoing support and achieved ongoing accreditation to provide employment to Council’s Regional Works and Nursery Crew providing, employment for 11 employees with a low to medium intellectual and physical disabilities.

•

During this period a training program specifically for increasing women’s professional development was delivered with a high percentage of Council’s female workforce attending this training. In addition, International Women’s Day was celebrated.

•

Council has focused on embedding its core values throughout the organization, including the value of respect. This has resulted in employees’ professional standards of conduct, reflecting those values. These are included in Council’s recruitment processes.

02 senior staff remuneration reg cl 217(1)(b)&(c) The number of staff designated as senior staff employed by Ballina Shire Council under the Local Government Act is three. All Senior Staff are employed under five year performance based contracts. The total value of the remuneration package of senior staff is: $742,799 for the period 2017/2018 financial year. Total remuneration packages for each senior staff member for the reporting period: General Manager - $311,090 Other Senior Staff (combined) $431,709 This remuneration figure includes the salary component, super contributions (employer or salary sacrifice), non-cash benefits and FBT for non-cash benefits for the senior staff.

stormwater levy and services reg cl 217(1)(e) Income raised from the stormwater levy in 2017/18 replaced and upgraded stormwater networks at the following locations:

PROJECT

Grant Street, Ballina

66,400

Megan Crescent/Dodge Lane, Lennox Head

3,300

Burns Point Ferry Road, West Ballina

500

Killarney Crescent, Skennars Head

56,800

Seamist Place, Lennox Head

5,600

Cronulla Street, East Ballina

3,600

Grant Street, Ballina

183,600

Sunnybank Drive, West Ballina

19,900

Shaws Bay Compton Drive, East Ballina

48,800

Total

$388,500

Ballina Shire Council - Annual Report 2017/2018

coastal protection services reg cl 217(1)(e1) Ballina Shire Council applied no annual charge for coastal protection services during the reporting period. The coastal protection works provided and coordinated by Council included the maintenance of rock walls, groynes and replenishment of sand. Volunteers erected dune forming shadecloth fences and planted natives to assist in sand accretion at several dune locations along the shire’s coastline

02 enforcement and compliance with companion animals act reg cl 217(1)(f) & Companion Animals Act 1998 L O D G E M E N T O F P O U N D C O L L E C T I O N D ATA T O T H E O F F I C E O F L O C A L G O V E R N M E N T ( O L G ) Animal Shelter collection data for the reporting period was lodged with the Office of Local Government in September 2017.

P O U N D D ATA S U M M A R Y 2 0 1 7 / 2 0 1 8

C AT S

DOGS

T O TA L

Seized and transferred to council’s facility

103

134

Surrendered by owners

Released to owners

Euthanised

Sold

Released for rehoming

Died at council’s facility

Stolen or escaped from council’s facility

L O D G E M E N T O F D ATA R E L AT I N G T O D O G AT TA C K S W I T H O L G Council notifies the OLG within 72-hours where possible when Council officers have investigated complaints of dog attacks. A total of 108 dog attacks either on a person and/or animal were reported to the OLG for the 2017/18.

C O M PA N I O N A N I M A L S F U N D E X P E N D E D A S P E R S 8 5 ( 1 A ) Council received approximately $67,931.20* from the Companion Animals Fund for the 2017/18 year. These funds were used for companion animal management, education programs, the maintenance and upkeep of Council’s Animal Shelter and towards the wages of Rangers. The Minister for the Office of Local Government has requested local councils conduct audits of the NSW Companion Animals Register for dogs and cats not registered. Council regularly reviews the NSW Register for Ballina Shire and every three months conducts audits of animals not registered. This has resulted in an increase in animals registered and improved the accuracy of information held.

* accounts for three payments. Final quarter to be paid by the OLG in 2018/19.

ANIMAL MANAGEMENT/ACTIVITIES EXPENDITURE Expenditure for animal management/activities including wages, cleaning of animal shelter and maintenance of animal shelter, veterinary expenses totalled approximately in excess of $ 390,000 for 2017/18.

C O M PA N I O N A N I M A L S M A N A G E M E N T P L A N Council reviewed its Companion Animals Management Plan in November 2017. This Plan sets out how Council will fulfill its responsibilities under the NSW Companion Animals Act. Council is aware how important pets, particularly dogs and cats, are to many people and this plan aims to work with the community to promote responsible dog and cat ownership and to provide a healthy environment in which animals, their owners and the wider community can comfortably live. The Management Plan also details the areas where dogs can be exercised off-leash and areas where dogs are prohibited. In order for Council to achieve the objectives of the Companion Animals Management Plan a series of actions outline how the plan will be delivered and the measures to assess the effectiveness our implementation. So far we have implemented procedures and processes for: •

Barking dogs

•

Roaming dogs

•

Dangerous dog management

•

Dog attack investigation

•

Animal release procedure from the Animal Shelter

•

Chip n’ Check Program Microchip and Desexing Marketing Campaign

Council understands the joy people get from owning animals and is trying to find a balance that suits the entire community. We have continued to promote ‘Pippa’ the Dog Poo Fairy - a mythical creature that encourages dog owners to pick up after their pets and use bags from the dispensers publicly available at various sites around the Ballina Shire. The Companion Animal Management Plan can be viewed on Council’s website ballina.nsw.gov.au

OFF LEASH DOG AREAS Council recognises the importance of dogs being allowed time to exercise unrestrained and provides seven (7) off-leash dog exercise areas in Ballina Shire. •

Bicentennial Gardens, the northern area of reserve, Ballina

•

Compton Drive, East Ballina

•

Gap Road, Alstonville

•

Seven Mile Beach, north of Lake Ainsworth Reserve (old 4WD access point), Lennox Head

•

Ballina Heights Estate, eastern reserve area, Ballina Heights

•

Headlands Drive Drainage Reserve, Skennars Head

•

The Spit, Ballina.

DOG PROHIBITED AREAS Council also has a number of beaches where dogs are not permitted to enable people to visit and enjoy these places without undesired interaction with dogs. •

Lighthouse Beach

•

Shelly Beach

•

Flat Rock Reef

•

Sharpes Beach (when surf life saving services are provided)

•

Seven Mile Beach (south of the old 4WD access point)

•

Chickiba Lake, north/eastern corner surrounding the bird migratory area

Under the Act, dogs are not permitted in certain public places and Council monitors these areas for non-compliance.

02 capital expenditure OLG Capital Expenditure Guidelines Ballina Shire Council’s capital works projects are reported in Appendix 6.

carers recognition carer’s recognition act 2010 s8(2) Council is not considered a ‘human service agency’ under the Carers Recognition Act 2010.

fisheries management act 1994 s.220ZT Council has not had proposals or obligations under this act.

Ballina Shire Council - Annual Report 2017/2018

disability inclusion act 2014 s.13(1) Council’s Disability Inclusion Action Plan (DIAP) has been prepared to meet the requirements of the NSW Disability Inclusion Act 2014. The DIAP has been developed by listening to people with disabilities, their families, carers and local organisations who work with people with disabilities. A Disability Access Reference Group has also operated in Ballina Shire Council for over 20 years. The group includes individuals with a range of abilities and lived experiences that provide Council with advice on development applications, proposed redevelopments and a broad range of access and inclusion issues. Council has undertaken a range of projects and implemented actions that directly support the needs of people with disability. We aim to ensure that access and inclusion is a key consideration in all areas of our services and operations. Recent projects delivered under the four key areas as identified by the NSW Government and in Council’s DIAP include: 1 . D E V E L O P I N G P O S I T I V E C O M M U N I T Y AT T I T U D E S A N D B E H A V I O U R S • Continue to support the role and function of Ballina Shire Access Reference Group (ARG). • Profile the work in Council’s quarterly magazine Community Connect. 2 . C R E AT I N G L I V E A B L E C O M M U N I T I E S • Continue construction of continuous accessible paths of travel and repair sections as required • Commenced the development of design guidelines for public spaces • Ongoing condition audits of the pathway network • Provide MLAK keys free of charge to eligible residents • Maintain a network of accessible unisex toilets • Opening of the Ballina and Alstonville swimming pools, which incorporate accessible pool entry ramps and change facilities • Walk through disability access audit of community swimming pool • Include access and inclusion outcomes as key criteria in all new infrastructure projects • Accessible play equipment installed at Fawcett Street Park. 3 . S U P P O R T I N G A C C E S S T O M E A N I N G F U L E M P L OY M E N T • Continue to support the employment of the Regional Works Crew • Register as an employment provider under the NDIS • Recruitment methods provide people with a disability the opportunity to apply for positions with Council. 4. IMPROVING ACCESS TO SERVICES THROUGH BETTER SYSTEMS AND PROCESSES • Audit of council’s website to be compliant with WCAG 2.0 AA • Trained staff in the development of accessible web content • Updated Disability information on council’s website. • Provided training for staff in the creation of accessible documents • Auslan interpreter at Council meetings and community consultations as requested • Council information and brochure stands accessible to people who use mobility aids. The Disability Inclusion Action Plan 2017 – 2021 can be viewed in Appendix 5.

02 swimming pool inspections swimming pools act 1992, s.22F(2) swimming pools reg 2008 cl 18BC Details of inspections of private swimming pools. Include: •

82 inspections of tourist and visitor accommodation

•

114 inspections of premises with more than 2 dwellings

•

212 Compliance Certificates plus 69 Final (or Interim) Occupation Certificates (OC) as recorded in Council’s DA Register (under Occupation Certificates)

•

141 inspections resulting in the issuing of certificates of non-compliance under clause 18BA of the Regulation.

public access to information gipa act 2009 s125 Council is committed to the proactive release of information under the Government Information (Public Access) Application (GIPA Act 2009). The GIPA Act stipulates access arrangements as follows:

M A N D AT O R Y D I S C L O S U R E allows a large amount of information to be available free of charge on Council’s website. P R O A C T I V E R E L E A S E allows some types information not published on Council’s website to be available for viewing unless there is an overriding public interest against its release.

I N F O R M A L A C C E S S allows information to be released in response to an informal request unless there is an overriding public interest against its disclosure.

F O R M A L A C C E S S where informal access is not possible, formal GIPA procedures and associated fees apply. Formal applications for information under GIPAA should be accompanied by a $30 application fee. A $30 per hour processing fee is charged to access documents that are not for personal information (about the applicant) and cannot be obtained under other legislation. Council’s GIPA Act Annual Report 2017/2018 developed in accordance with Section 125 of the GIPA Act outlines access requests made during the reporting period (see Appendix 4). Contact Information for Access Requests | The Public Officer Ballina Shire Council | PO Box 450, Ballina NSW 2478 |1300 864 444 | council@ballina.nsw.gov.au

03 appendices

appendices A1

GETTING INVOLVED -

DELIVERY PROGRAM FINAL REPORT JUNE 2018

COUNCILLORS FACILITIES + EXPENSES POLICY

GIPA ACT 2009 ANNUAL REPORT 2017/2018

DISABILITY INCLUSION ACTION PLAN REPORT

CAPITAL EXPENDITURE

FINANCIAL STATEMENTS

A1 getting involved

ballina shire council agency information guide 2017/2018

3. PUBLIC PARTICIPATION + FEEDBACK There are a number of ways in which the community can get involved in Council’s decision making, such as attendance at Council meetings, representations to Councillors and by nominating for election to Council. Submissions and comments may also be relayed to the Council by contacting the General Manager’s office.

TALK TO YOUR COUNCILLORS The councillors are here to represent your views, refer to the opposite page for their contact details.

COUNCIL MEETINGS

Availability of business papers

Council and committee meetings are held in Council’s Customer Service Centre, situated at 40 Cherry Street, Ballina. Ordinary Council Meetings are held on the fourth Thursday of each month commencing at 9.00 am. You have the opportunity to participate in the Council Meetings in the following ways:

Business papers are available on the Monday preceding the Council meeting at Community Access Points:

•

By making a deputation on an agenda item. Deputations are allocated five minutes to address Council, and are limited to one speaker in the affirmative and one in the negative. Deputation requests must be lodged with the General Manager by noon on the day preceding the meeting. Deputations are held at 9.00am.

12 •

Asking questions during Public Question Time. This is normally conducted at 12.45pm.

•

Council’s Customer Service Centre

•

Alstonville, Ballina and Lennox Head Libraries

•

Council’s website ballina.nsw.gov.au

what ward are you in?

Cr Phillip Meehan phone 0408 349 833 phil.meehan@ballina.nsw.gov.au

Cr Stephen McCarthy 0435 841 759 987 phone 0407 149 stephen.mccarthy@ballina.nsw. gov.au

WARD A

your councillors

phone 0415 965 403 david.wright@ballina.nsw.gov.au

MAYOR

Cr David Wright

WARD B

Cr Nathan Willis

LENNOX HEAD

phone 0434 154 782 nathan.willis@ballina.nsw.gov.au

WOLLONGBAR

CUMBALUM SKENNARS HEAD

Cr Sharon Cadwallader

ALSTONVILLE

phone 0413 091 440 sharon.cadwallader@ballina. nsw.gov.au

BALLINA

WARD C phone 0418 504 644 keith.williams@ballina.nsw.gov.au

WARD B

Cr Keith Williams

WARD A

Cr Jeff Johnson

phone 0407 651 948 DEPUTY MAYOR jeff.johnson@ballina.nsw.gov.au phone 0407 651 948 jeff.johnson@ballina.nsw.gov.au WARDELL

Cr Sharon Parry phone 0408 683 052 sharon.parry@ballina.nsw.gov.au

phone 0415 482 412 ben.smith@ballina.nsw.gov.au

Cr Eoin Johnston phone 0407 416 149 eoin.johnston@ballina.nsw.gov.au

WARD C

Cr Benjamin Smith

Councillors are here to represent your views. Councillors are elected in Wards, however each Councillors here to represent your community views. Councillorare represents the entire and Councillors are elected inon Wards, however each can be contacted any matter. You can contact Councillor represents the entire community Councillors in person, phone and can be contacted on anyby matter. You or canemail. contact Councillors in person, by phone or email.

ballina shire council agency information guide 2017/2018

PUBLIC PARTICIPATION (CON’T) There are also avenues for members of the public to personally participate in the policy development and the functions of the Council. Several Reference Groups and Committees comprise or include members of the public.

Standing Committees

A, B and C Ward Committees

Council has five Standing Committees, as follows:

Council’s area is divided into three Wards. Each Ward is represented by its own Ward Committee. The Ward Committees are designed to provide Council with feedback and policy advice on matters referred by Council and/or raised by members on behalf of their community. They are made up of community organisations, councillors and community members within each Ward. The Ward Committees have no delegated authority and minutes are distributed to members for confirmation at the next meeting.

Australia Day Committee Consisting of all Councillors to determine award recipients for Australia Day. Commercial Services Committee Introduces, evaluates and reviews commercial proposals for Council typically related to property matters Environmental and Sustainability Committee Considers land use planning matters of a strategic and regulatory nature Facilities Committee Identifies priorities for community infrastructure projects and provides oversight and on-going review of approved projects from initial feasibility through to final completion and commissioning

From July 2018 our Senior Leadership Team provide a presentation at each Ward Committee. This will increase communication between the community representatives on the committee and Council staff. Ward Committee Application – Council recently endorsed the review of membership of each Ward Committee in September so that the committees maintain relevance (we also call for nominations each term). The application for nomination to a Ward committee is also through a formal application.

Finance Committee Considers financial matters of a strategic nature including Council’s annual budget deliberations.

The Committees listed above have no delegated authority and minutes are submitted to Council for confirmation.

Other Committee Council also has a range of Advisory Committees that include members of our community to assist in providing feedback to Council:

Reserve Trust

Aboriginal Community Committee

Considers Crown land matters where Council is the appointed Trust Manager. This Committee has delegated authority to determine matters where Council is the Reserve Trust Manager for the land.

Provides constructive advice to Council on matters that involve, or potentially impact, the shire’s Aboriginal residents, to assist the Council in its decision making function and/or delivery of services. The committee will also work towards fostering a positive working relationship between the shire’s Aboriginal community, the Council itself and Council staff, and within Council’s existing resource capacity and strategic goals and policies.

Reference Group Access Reference Group This group identifies the major access needs of different disability groups in the Ballina Shire and makes recommendations to Council to resolve identified issues in priority order.

Conduct Review Panel The Panel meets when required to consider Code of Conduct complaints.

Donations Working Party

Internal Audit Committee

Considers applications for donations and makes recommendations to Council.

Provides independent, objective assurance and consultation to add value and improve Council’s operations. It helps Council accomplish its objectives by bringing a systematic, disciplined approach in evaluating and improving the effectiveness of risk management, control and governance processes.

Public Art Advisory Panel Provides guidance on the implementation of Council’s Public Art Policy. Consists of three Councillors and a representative from Arts Northern Rivers. Local Traffic Committee This Committee is a requirement of Council’s statutory obligations as delegated by the Roads and Maritime Services in respect to the Roads Act 1993. The role of the Committee is to consider the technical aspects of any proposal and make a recommendation to the Council. The public perspective is the responsibility of the Council and thus residents’ views should be considered by Council rather than the Local Traffic Committee.

Port Ballina Taskforce Consists of the Mayor and four Councillors, representatives from Ballina Chamber of Commerce, Ballina Fishermen’s Co-operative, the State Department of Premier and Cabinet, Roads & Maritime Service, Recreational Fishers and three community representatives. The Taskforce’s goal is to improve the overall marine infrastructure and marine environment for Ballina through promotion and lobbying.

Delegations Councillors represent Ballina Shire Council on a number of external committees: O R G A N I S AT I O N S

D E L E G AT E S

Alstonville Wollongbar Chamber Of Commerce

Three "C" Ward Councillors plus the Mayor and Cr Sharon Cadwallader

Arts Northern Rivers

Cr Sharon Parry, Lee Mathers (as alternate delegate)

Ballina Chamber Of Commerce & Industry

Three “A” Ward Councillors plus the Mayor, Cr Sharon Cadwallader

Ballina Naval Museum

Cr Sharon Cadwallader, Cr Jeff Johnson

Cape Byron Marine Park (Authority Advisory Committee)

Cr Keith Williams

Country Mayors’ Association

Mayor General Manager

Lennox Head Chamber of Commerce

Three "B" Ward Councillors plus the Mayor

Northern Rivers Joint Organisation

Cr David Wright, Mayor (As per constitution, delegate is the Mayor)

Richmond Tweed Regional Library Committee

Cr Nathan Willis Cr Sharon Cadwallader Cr Eoin Johnston (as alternate delegate)

Rural Fire Service Management Committee

Cr Sharon Cadwallader

COUNTY COUNCIL

D E L E G AT E S

Rous County Council

Cr Keith Williams Cr Sharon Cadwallader

ballina shire council agency information guide 2017/2018

COUNCIL NEWS AND INFORMATION We aim to better inform our community about Council’s activities. We do this through a number of activities: Using communication channels Ballina Shire Council proactively uses traditional and digital media to relay information and seek information from the community. The General Manager has a regular program on local community radio, 101.9 Paradise FM, after each monthly Council meeting. Consultation Engagement Council staff engage, consult and educate the community through various consultation channels including door knocks, pop-up shops and market stalls. Refer to Council’s Community Consultation Policy. Council notices Published weekly in the Ballina Shire Advocate and on occasions in the Northern Star.

Mayoral column Published in the Ballina Shire Advocate on the first week of the month. Community Connect Newsletter Is distributed to all shire residents four times a year and is available at Council’s Libraries, Community Centres, Visitor Information Centre, Ballina-Byron Gateway Airport, and website. Social Media Ballina Shire Council’s Facebook page facebook.com/ballinashirecouncil Media releases, advertisements and documents on exhibition are available on Council’s website ballina.nsw.gov.au (search News and Noticeboard).

PUBLIC SUBMISSIONS All significant plans, strategies and policies of Ballina Shire Council are placed on exhibition in draft form so that interested members of the public may view them and make comments should they wish to. Exhibition documents are available at Council’s Community Access Points (Council’s Customer Service Centre; Alstonville, Ballina and Lennox Head Libraries; and Council’s website ballina.nsw.gov.au) Submissions should be addressed to: The General Manager | Ballina Shire Council | PO Box 450 | Ballina NSW 2478 | Email council@ballina.nsw.gov.au

Online Feedback can be made Council’s website ballina.nsw.gov.au (search Document on Exhibition).

A2 delivery program final report june 2018

Delivery Program and Operational Plan 30 June 2018 Review

Implement Road Safety Plan to maximise road safety awareness

Implement NSW State Government Pool Barrier Inspection Program

Support productive relations with key agencies (i.e. NSW Police, etc)

Work with the NSW Cancer Council to promote initiatives that aim to reduce the incidence and impacts of cancer

Implement proactive infrastructure asset inspection and condition assessment programs

Implement Development Compliance Work Program

CC1.1.a

CC1.1b

CC1.1c

CC1.1d

CC1.2a

CC1.2g

Page |1

Program Action

Code

WE FEEL SAFE

A Connected Community (CC)

Manager Development Services

Manager Infrastructure Planning

Manager Community Facilities

Manager Development Services

Manager Infrastructure Planning

Responsible Position

The implementation of the 2017/18 Annual Compliance Program was reported to Council's June 2018 Ordinary meeting.

Storm water pipe inspections have been undertaken and our planned sewer pipe inspections are being implemented. Work continues in respect of a potential joint tender with regional councils for an update of our road condition data.

Shade sails installed at Ballina Heights playground.

Meeting held with NSW Police Monday 18 June 2018 which outlined details of trends and proactive actions being taken in response.

All mandatory (high risk) pools have been inspected.

The Pedestrian Access and Mobility Plan was adopted by Council at the 28 June 2018 Ordinary meeting. June 2018 saw the completion of a new cycleway map and radio promotions relating to minimum passing distance rules for vehicles. Planning is underway for the 2018 Reduce Risk Increase Student Knowledge (RRISK) workshops for grade 11 students on the north coast.

Comments



On Target?

Facilitate activities with emergency agencies to prevent / mitigate and respond to emergencies

Maintain contemporary Emergency Risk Management Plan (ERM)

Maintain contemporary Emergency Management Plan (EMPlan)

Confirm strategy for expansion / replacement of SES premises and Lennox Head Rural Fire Shed

Ensure Business Continuity Plans (BCPs) remain contemporary

CC1.3a

CC1.3b

CC1.3c

CC1.3d

CC1.3e

Page |2

Program Action

Code

Manager Risk and Human Resources

Manager Support Operations

Responsible Position

Continuing with system implementation.

SES - A working group (involving Council and SES) is working on the concept design of the SES headquarters. Council is assessing site opportunities as the current site is not large enough to cater for future operations. RFS - As part of the Epiq subdivision, a recommendation has been made for RFS to be relocated into the Epiq site. Council has resolved to enter these discussions.

The EMP Plan and associated documents are compliant with NSW Government templates and policies, and to the satisfaction of the local (LEMC) and regional (REMC) emergency management committees.

A new Emergency Management Plan (ERM Plan), prepared by Council, was approved for the Ballina Shire in early 2017. This ERM Plan extends the ERM process by recording the key risks from the ERM and creates Consequence Management Guides (CMG) for the higher rated risks.

The key activities at present include: an audit of an alternate Emergency Operation Centre (EOC) and assisting the roll out and utilisation of the NSW State Government's online Emergency Management Operations System (EMOS).

Comments



On Target?

Support our Shire’s volunteers

Support Council initiated volunteer programs (Airport, Gallery etc)

CC2.1a

CC2.1b

Page |3

Program Action

Code

WE FEEL CONNECTED TO THE COMMUNITY

Manager Community Facilities

Responsible Position

Volunteers were provided with information on upcoming events, locally as well as the Commonwealth Games. Tourism Ambassadors attended a quarterly meeting at the Airport and were updated on the Airport terminal expansion. Broadband for Seniors volunteers were consulted in regards to improvements for the program. This quarter, the Gallery implemented a system whereby volunteers are kept abreast of the Gallery's sales figures including an itemised list of product sales. As the primary "front of house" presence, this is designed to reward and motivate greater engagement with Gallery visitors by providing the volunteers with quantitative data that shows how their contribution to the Gallery increases performance.

Tourism Ambassador, Broadband for Seniors Connect and the Community Service volunteers at the Lennox Head Community Centre were acknowledged for their support throughout the year in a volunteer’s morning tea. Tourism Ambassadors attended a quarterly meeting at the Airport and were updated on the Airport terminal expansion. The Gallery continues to support the Volunteer program through hands-on training and access to an online training portal ‘Lynda.com’. This quarter recruited eight new volunteers to the Gallery and worked to implement new systems to encourage greater volunteer engagement in the Gallery’s operations.

Comments



On Target?

Investigate feasibility of enclosed off-lead dog exercise area

Implement Companion Animals Management Plan

Implement Cultural Plan

Implement Public Art Program

Promote the Northern Rivers Community Gallery

CC2.1c

CC2.1d

CC2.2a

CC2.2b

CC2.2c

Page |4

Program Action

Code

Manager Community Facilities

Manager Strategic Planning

Manager - Public and Environmental Health

Responsible Position

Schools are now heavily engaged with the Gallery bringing students for tours of the exhibitions and other student programs. Successfully facilitated a program partnership with Arts Northern Rivers (ANR) to co-produce the NAIDOC exhibition in partnership with Bunjum Aboriginal Corporation.

The Public Art Advisory Panel meetings are being convened and used to progress public art projects such as ‘The Rusty Plank’ art sculpture in the Ross Lane roundabout at Lennox Head.

Projects include the opening of Ignite Studios as flexible shared work space for arts and arts learning, place making activities such as bridge timber seats at Shaws Bay, ecological restoration projects such as the annual Lennox Headland planting and Healthy Waterways program, and supporting cultural events such as NAIDOC Week celebrations, Skull Candy Grom Fest and the Love Lennox festival.

Plan being implemented by Rangers on a daily basis. The audit of unregistered dogs and cats in the Shire is occurring on a quarterly basis. Increased patrols of hot spot areas of noncompliance with dog regulations have improved compliance.

Complete with Council resolving not to proceed with the provision of an enclosed off-lead area.

Comments



On Target?

Implement Community Gallery Services at the Fire Station site

Support the Access Committee

Implement Disability Employment Program

Implement Equal Employment Opportunity Management Plan

CC2.2e

CC2.3a

CC2.3b

CC2.3c

Page |5

Program Action

Code

Manager Risk and Human Resources

Manager Community Facilities

Responsible Position

During this period a focus has been placed on increasing Aboriginal Employment through the Elsa Dixon program with Council gaining funding to employ a dedicated part time training and support officer to enable further mentoring and support.

External audit completed successfully.

All staff have transitioned to NDIS which required Council's Human Resources staff liaising with employees, advocates and NDIS.

Proposals for planned new and renovated Council owned or managed facilities are referred to the committee for consideration.

The Access Reference Group continues to meet bimonthly and provides on going advice to Council on improving access for people with disabilities.

Additional grant funding of $150,000 was gained to further support refurbishment of the facility and other program costs.

Facility user access procedures, promotional material and Gallery programs planning and development were completed and continue. The launch of ‘Ignite Studios’ was a great success.

Stage 1 building works were completed and Stage 2 works have commenced. Three studio spaces have been allocated to four local artists. A visiting artist has established residence on site. Ignite Studio booking has gone live and is available to the public through the NRCG website.

Comments



On Target?

Implement Disability Inclusion Action Plan

Support Aboriginal Community Committee

CC2.3d

CC2.3f

Page |6

Program Action

Code

Manager Community Facilities

Responsible Position

Negotiations with Reconciliation Australia for support in re-engaging with local community members were not successful. Staff continuing to liaise with Jali Local Aboriginal Land Council and key community members to scope out engagement opportunities.

Recent examples include the redeveloped swimming pools and the Shaws Bay toilet facilities, along with a range of access pathways.

The Disability Inclusion Action Plan (DIAP) has been completed and adopted by Council. The DIAP can be viewed via Council’s web page. Council continues to undertake a range of projects and implement actions that directly support the needs of people with disabilities.

A 'speaking with confidence' program has been offered and delivered to female employees within Council to support Council's gender equity program. Council has successfully transitioned to NDIS to ensure continued employment for our employees with disabilities. A review of Council's recruitment and selection procedures has also been undertaken.

Comments



On Target?

Implement Ageing Strategy

Enhance sporting field facilities

Implement Playground Upgrade and Renewal Plan (PURP)

Provide skate park facilities for Alstonville / Wollongbar

CC3.1a

CC3.2a

CC3.2b

CC3.2c

Page |7

Program Action

Code

Manager Open Spaces and Resource Recovery

Manager Community Facilities

Responsible Position

THERE ARE SERVICES AND FACILITIES THAT SUIT OUR NEEDS

Development application lodged for the skate park to be constructed at the Wollongbar Sporting Fields. Additional information requested as part of the development assessment has been provided. Currently awaiting determination of development application.

Shade structure at Cumbalum sports fields has been completed. New playground equipment is being installed at Fawcett Park.

Official opening held at Wollongbar Sporting Fields in April with major works undertaken on access roads. Additional funding announced under Stronger Country Communities Fund Round One for Williams Reserve and Ballina Tennis. Multi-Court facility funded from Section 94 added to program and commenced construction at Porter Park in accordance with adopted plan.

Council remains engaged with local senior citizens to promote their use of our community facilities. The Alstonville Leisure and Entertainment Centre provides a location for the RSL Tibouchina Club to meet weekly for its fellowship activites. Alstonville Lifeball Club uses the facility also. The Lennox Community Centre provides a venue for the local Lifeball Club to meet until the new sports centre is constructed in Ballina. The Ballina RSL Day Club continues to provide very successful weekly services within the Richmond Room.

Comments



On Target?

Implement swimming pool upgrades and contract renewals, including water slide renewal

Deliver an indoor sports stadium

Implement Captain Cook Master Plan

Implement Pedestrian Access and Mobility Plan (PAMP)

Implement Pop Denison Master Plan

CC3.3e

CC3.3f

CC3.3g

CC3.3h

CC3.3i

Page |8

Program Action

Code

Manager Open Spaces and Resource Recovery

Manager Engineering Works

Manager Open Spaces and Resource Recovery

Manager Community Facilities

Responsible Position

Major construction works completed as part of Compton Drive and Fenwick Drive CZMP works. Works continue in 2018/19 to progress playground construction and complete path works through to Compton Drive. Additional grant funds sought through Stronger Country Communities Round 2.

Footpath construction works have been completed this financial year in accordance with the current operational plan and previous PAMP. A new PAMP was adopted by Council at the June 2018 Council meeting which establishes a 10 year prioritised delivery program for footpath projects across the Shire. Council's 2018/19 - 2021/22 Delivery Program now follows the prioritised footpath projects adopted in the new PAMP.

Works have been completed.

The proposed Ballina Indoor Sports Centre (BISC) has been designed and has Development Consent. The Council is soon to be asked to endorse detailed design plans and proceed to invite tenders.

Council has resolved to open the new Ballina Memorial Pool and Alstonville Aquatic Centre on 28 July 2018, with an extended swimming season to 31 May 2019. Fresh contracts have been drafted for a two year extension of the respective pool management contracts, which are to be signed in the near future.

Comments



On Target?

Implement regional visitor services strategy

Participate in and leverage opportunities to market the Ballina Coast and Hinterland

PE1.1a

PE1.1b

Page |9

Program Action

Code

WE ATTRACT NEW BUSINESS AND VISITORS

A Prosperous Economy (PE)

Manager Community Facilities

Responsible Position

a) Prepared school holiday activity sheet and made it available digitally b) Went to the source market with advertisements to fly into the Ballina Byron Gateway Airport c) A Social Influencer with 100 000 followers was in destination while the Commonwealth Games were on to encourage people to take the short drive south d) Press in Gold Coast Bulletin 7 April 2018 e) Bega Cheese has produced an Australian Icons ad and the Big Prawn will be featured in this vegemite television commercial.

Activities of interest include:

a) Developed a new experiences brochure to be distributed through accommodation providers, encouraging visitors to book through the destination website or the visitor centre b) Implemented interactive displays at the visitor centre to engage visitor and encourage dispersal c) Designed souvenir tea spoons and souvenir patches – two of the most asked for souvenir items d) Signed up new operators and assisted with developing the product offer to make it more attractive.

Activities of interest include:

Comments



On Target?

Implement Destination Management Plan

Improve Promotional and Interpretative Signage

PE1.1c

PE1.1e

P a g e | 10

Program Action

Code

Manager Communications

Manager Community Facilities

Responsible Position

a) Seek to replace Richmond River Historical Walk signs due to wear and tear and under warranty, and maintain signs damaged due to vandalism or accidental damage b) Proposal to audit locations where sign clutter may exist e.g. boat ramps, parks, beaches c) Applying Local Directional Signage within Road Reserves policy guidelines to requests

Matters discussed to improve Promotional and Interpretative Signage include:

a) Met with 12 UK wholesale agents, to teach them about the Ballina Coast & Hinterland destination and airport connections b) Digital advertisements placed in Melbourne, Sydney and Newcastle encouraging people to fly into the Ballina-Byron Gateway Airport c) Attended workshop for local tourism industry operators on best practice customer service to strengthen our regional brand d) Worked with Fly Pelican (airline) who attended a travel wholesaler expo in a speed dating format where they met with 20 x inbound travel operators & online travel agents to promote flights to Ballina Byron Gateway Airport.

Activities of interest include:

Comments



On Target?

Participate in the Roads and Maritime Services Location Marker Program for Ballina

Implement Regional Boating Strategy

PE1.1f

PE1.1g

P a g e | 11

Program Action

Code

Manager Engineering Works

Manager Communications

Responsible Position

Five priority maritime improvement installations have now been completed at Captain Cook Park (pontoon), Fishery Creek (pontoon), Faulks Reserve (pontoon), Keith Hall (boatramp and pontoon) and East Wardell (pontoon). Two lower priority projects at Brunswick Street (Ballina) and North Creek Road (Lennox Head) were completed to concept design stage and these projects will be considered for grant funding for installation under the next round of the Boating Now program.

The Pacific Highway Project Office is committed to providing Ballina with location markers as part of the Pacific Highway upgrade. To date the project team has completed the geo-technical work and environmental assessment of the locations and is also reviewing images of Ballina for potential use on the signs. Independent to the Location Marker project, RMS is currently piloting a Bypassed Towns Signage Project. The pilot is being trialed at three locations across the State - Macksville, Berry and Holbrook. These three towns were chosen in consultation with Destination NSW. The trial will continue through until mid-2018 where they will evaluate the effectiveness of the Bypassed Towns signs. If the trial signs are shown to be successful, the initiative will be rolled out more widely across New South Wales. RMS will then determine if the Pacific Highway upgrade continues with the Location Marker project or implements the new Bypassed Towns signage.

Comments



On Target?

Progress Lennox Head Town Centre Village Renewal and confirm funding for completion by December 2021

Implement Ballina Town Centre enhancement program

Implement Ballina Town Entry Statement Program

Promote Ballina Marina (Trawler Harbour) Master Plan

PE1.2a

PE1.2b

PE1.3a

PE1.3b

P a g e | 12

Program Action

Code

Manager Strategic Planning

Manager Open Spaces and Resource Recovery

Manager Engineering Works

Manager Strategic Planning

Responsible Position

The adopted master plan for the Trawler Harbour site has been communicated to various Government agencies to promote awareness and to reinforce Council's support for the project.

Additional plantings to complete works have been undertaken on the corner of Kerr Street and Tamarind Drive to finalise components 6 and 7 of the entry program implementation.

The design program for this year includes commencing the design to assist in the delivery of the work when due in 2018/19. This task will be required for completion in 2018 with construction scheduled for 2019.

Work programmed for 2017/18 has been completed by end of June 2018 with the finalisation of the initial public consultation phase. The Lennox Village Vision project is scheduled for reporting to the Council at the August 2018 Ordinary Meeting. The funding for this project has been included in Council's long term financial plan.

Comments



On Target?

Implement economic development strategy

Review Commercial Use of Footpaths Policy

Support Small Business Friendly Council Program

Implement Ballina – Byron Gateway Airport upgrades

PE2.1d

PE2.1e

PE2.1f

PE2.2a

P a g e | 13

Program Action

Code

MY BUSINESS CAN GROW AND DIVERSIFY

Airport Chief Operating Officer

Manager Communications

Manager Strategic Planning

Responsible Position

Woollams Construction appointed as contractor. Works commenced June 2018 with completion estimated to be June 2019.

In June, the program announced the extension into the housing construction sector. Ballina Shire Council committed to this program in late 2017 and has been working alongside Service NSW to bring this project to life for the Ballina Shire community.

The NSW Government's Easy to do Business program launched in June 2018 in the Northern Rivers region to help cafes and restaurants improve the time frame and ease to establish small businesses.

Council resolved at the 26 April 2018 Ordinary meeting to exhibit the policy. No submissions were received and the policy became effective in June.

The road side stalls LEP amendment proposal was endorsed by the Council in May 2018 and at the end of June is awaiting finalisation.

Council adopted the Economic Development Strategy at its Ordinary Meeting on 26 March 2018. An implementation plan is now being developed to progress key actions. An examination of the viability of a food hub being established within the Southern Cross Industrial Expansion area has commenced.

Comments



On Target?

Proactively manage quarries

Proactively manage sand pit

Pursue sand dredging of North Creek to provide a valuable resource and economic / tourism benefits

PE2.3a

PE2.3b

PE2.3c

P a g e | 14

Program Action

Code

Manager Infrastructure Planning

Manager Support Operations

Responsible Position

Sediment investigations by Hydrosphere Consulting were completed and a report finalised in April 2018. Numerous further investigations, such as hydrodynamic modelling, are still needed before a final dredge footprint can be determined. A grant of $230,700 was secured in December 2017 under the NSW Department of Industry – Crown Lands “Rescuing Our Waterways” funding program to assist with the ongoing technical studies. Currently there is no financial provision to match this funding and continue the project. A Councillor briefing was held on 14 June 2018 to report the findings of the sedimentation investigations and the implications for the dredging plan, project costs and risks. A report is scheduled for early in the new financial year.

This project is being completed concurrently with the current work to review Council's quarry operations and the development of the Southern Cross Estate. The capital and operational costs of operating the sandpit will go out to tender and this specification is currently being prepared.

A project plan and specifications are being prepared for issuing a tender for the removal of overburden to develop the Southern Cross Estate. The acceptance of this tender will be subject to Council endorsement.

Comments



On Target?

Progress availability of land at the Russellton Industrial Estate

Progress construction of Airport Boulevard and associated developments

Progress availability of land at the Southern Cross Industrial Estate

Progress Ballina Heights Building Better Regional Cities Program

Monitor the waiver of developer contributions for secondary dwellings

Prepare shire residential land and housing report

Release land at Council’s Wollongbar Residential Land Holding

PE3.1a

PE3.1b

PE3.1c

PE3.2a

PE3.2b

PE3.2g

PE3.2h

P a g e | 15

Program Action

Code

IMPROVE LIVEABILITY IN THE SHIRE

Manager Commercial Services

Manager Strategic Planning

Manager Commercial Services

Responsible Position

Stage 2 of Wollongbar completed with sale of all 18 lots. Stage 3 consultants appointed to prepare and lodge DA and CC and prepare tender documentation.

Report scheduled in early 2018/19.

The amended policy has been implemented following adoption by the Council at the 22 February 2018 Ordinary meeting. A further internal review of the effectiveness of the amended policy is scheduled to be undertaken in early 2019.

All grants now allocated and awaiting settlement of contracts to finalise the last three grants.

54 North Creek Road - Tenders have been called for a new contractor to complete civil construction works. Report presented to Commercial Services Meeting in April 2018 to determine funding sources to progress development of Lots 2 and 3 Boeing Avenue. Tenders also being formulated for sourcing fill material from Tuckombil Quarry and Airport Sandpit to develop Boeing Avenue.

Development Application to go before Joint Regional Planning Panel on 24 July 2018.

This project was deferred by Council.

Comments



 

On Target?

Monitor infrastructure to support the identified growth areas at Lennox Head, Skennars Head, Wollongbar and Cumbalum

PE3.3a

P a g e | 16

Program Action

Code Manager Infrastructure Planning

Responsible Position

The development areas of Wollongbar, Lennox Head (EPIQ and Elevation), Cumbalum (Ballina Heights and CURA Precinct A), Ballina (Ferngrove and Riveroaks) and West Ballina (Quays Drive) have stages under assessment or construction.

The Cumbalum Precinct A (CURA A) court process has concluded with the developer submitting revised plans which have been considered acceptable to Council.

The Section 94 plan has also been amended to include this proposal.

The Hutley Drive (north) road corridor has been reviewed following the purchase of adjoining land by Council. The initial survey and design works are in progress to ensure timely development in this area can progress.

The Hutley Drive (south) road design is proposed to be completed in 2018. This design will require sensitive stormwater, ecological and vegetation matters to be considered.

Comments



On Target?

Implement Ballina Coastline Zone Management Plan

Implement Floodplain Management Plans

Implement Environmental Action Plan

HE1.1a

HE1.1b

HE1.1c

P a g e | 17

Program Action

Code

WE UNDERSTAND THE ENVIRONMENT

A Healthy Environment (HE)

Manager Strategic Planning

Manager Engineering Works

Responsible Position

Works such as solar panels and healthy waterways programs being implemented in accordance with funds allocated.

Council resolved at the June 2018 Council meeting to consider a review and update of the Ballina Floodplain Risk Management Study and Plan and DCP provisions in the 2021/22 Delivery Program. This is in response to a specialist review and reporting undertaken during 2017/18 regarding Council's current DCP provisions for isolated rural properties within the floodplain. A tender for consulting services will be called during the next quarter to commence the work to be undertaken under the OEH grant for further detailed investigation of Ballina Island and West Ballina areas.

Lidar data has been acquired which will support a project to establish a monitoring program. The report for the Seven Mile Beach rock wall investigation has been finalised and a Councillor briefing session and subsequent reporting to Council is scheduled for July 2018. It is also proposed to submit an OEH grant for progressing design and approvals for Boulder Beach erosion and protection works and the concept design is being reviewed. These CZMP activities will continue in 2018/19.

Comments



On Target?

Implement Richmond River Estuary Coastal Zone Management Plan

Implement Shaws Bay Coastal Zone Management Plan

Review and implement Lake Ainsworth Management Plan

Implement Urban Stormwater Management Plan

HE1.2a

HE1.2b

HE1.2c

HE1.2d

P a g e | 18

Program Action

Code

Manager Engineering Works

Manager - Public and Environmental Health

Responsible Position

The trial section of rehabilitation of Alstonville Creek at Tanamera Drive Alstonville was resumed during the last quarter with early drainage relief works undertaken and remaining embankment works will be undertaken during the dryer period of 2018. The community education animations "Love it or lose it" have continued to be promoted in the media and ongoing engagement and feedback is being reviewed.

Stage 1 scoping study complete, work has commenced on stage 2 of the project. Community consultation will begin in this stage of the project.

Action 2 the dredging feasibility study has now been completed and a Part V application has been submitted for approval.

Actions 1, 4 and 6 of the Shaws Bay Coastal Zone Management Plan were completed in June 2018.

Council is collaborating with OEH and other Richmond River catchment councils on the Richmond River Governance and Funding Project, and is hosting the funding application process as part of its contribution. Riparian revegetation has been assisted this year on Maguires Creek through a NCLLS partnership program. Erosion and sediment control training was also provided to Council’s operational staff, and a Builders Seminar also held to improve practices. The North Creek Scoping Study is 60% complete.

Comments



On Target?

Determine preferred solution for Wilson Street drain in Wardell

Implement a proactive street tree planting program

Maintain contemporary vegetation management plans

Implement a proactive fig tree management program

HE1.2e

HE1.3a

HE1.3b

HE1.3c

P a g e | 19

Program Action

Code

Manager Open Spaces and Resource Recovery

Manager Engineering Works

Responsible Position

Extraordinary meeting held regarding management of Castle Drive Fig Tree in May. Maintenance of other trees undertaken under the program when required.

Bulwinkel and Lennox Headland Vegetation Plans were finalised this year. Planning works for Ballina Island Vegetation Plan continue.

Major street tree planting program in Crane Street has been completed.

The 2018/19 to 2021/22 delivery program does not include this stormwater upgrade work.

This will be able to be reported to Council in the next quarter.

The Wilson Street drainage system has had a drainage assessment completed which considers potential options for improvement/upgrade.

Comments



On Target?

Improve collection and management of water and wastewater information

Increase the provision of recycled water to dual Reticulated Properties

Monitor average water consumption per residential connection

Implement waste management strategy

HE2.1a

HE2.1b

HE2.1f

HE2.2a

P a g e | 20

Program Action

Code

WE USE OUR RESOURCES WISELY

Manager Open Spaces and Resource Recovery

Manager Water and Wastewater

Responsible Position

Waste Education Officer appointed.

Briefing presented to the Finance Committee on options to comply with proposed changes to the POEO (Waste) Regulation 2017 and the POEO Act 1997. Changes made to 2018/19 budget and fees and charges to accommodate the impacts of China’s National Sword Policy and the Queensland government waste levy introduction.

Consumption over the reporting year was 179 kL/connection/a.

There are currently 1,447 connections to our dual reticulated recycled water network. The first round of five yearly compliance audits has been substantially completed, with an overall high level of compliance identified.

The SCADA upgrade at Alstonville and Wardell WWTPs is substantially complete. Over the next year this project will improve the management of WWTP information and support improvements in operational management. Improvements in aeration rates at both plants have already been made as a result of the increased data visibility. An improved SCADA code for wastewater pump stations has been developed, and is progressively being rolled out across all of Council's wastewater pump stations. This will improve the efficiency of data collection consistency in operation.

Comments



On Target?

Implement water loss reduction program

Implement technologies to generate efficiencies and reduce resource use

HE2.2c

HE2.3a

P a g e | 21

Program Action

Code

Manager Communications

Manager Water and Wastewater

Responsible Position

A further Corporate Reporting Module has been implemented this quarter to assist us monitor our service delivery indicators outlined in our Delivery Program and Operational Plan 2017/18.

The call recording function will be enabled in the near future to further assist customer service.

Touchpoint Technology is fully implemented and is allowing us to monitor the volume of incoming telephone calls to Council and assist in decision making with respect to resourcing.

The Communications Helpdesk has responded and closed over 680 requests for the year.

The flow meter and associated infrastructure will also enable trial works, for example, replacing tapping bands (an identified possible leak source) in a section of the network, and monitoring any resultant change in night flows.

Additional access pits are being constructed to support this process.

Night works are continuing in Alstonville for leak detection work. The ordered portable flow meter has arrived, and an initial target area for more detailed investigation within water supply zones has been identified in East Ballina.

Comments



On Target?

Implement Ballina Major Regional Centre Strategy

Implement Wardell Strategic Plan

Review planning framework for Alstonville

Review planning framework for Wollongbar

Review environmental protection zone framework

Manage LEP amendment requests

Prepare management plan for Ocean Breeze Reserve

HE3.1a

HE3.1b

HE3.1c

HE3.1d

HE3.1g

HE3.1k

HE3.1m

P a g e | 22

Program Action

Code

Manager Strategic Planning

Responsible Position

Master Plan adopted by Council at the December 2017 Ordinary meeting.

A LEP amendment progress report was presented to the Council at the June 2018 Ordinary meeting.

We are awaiting advice from the NSW Department of Planning and Environment in relation to the integration of environmental protection zones into the Ballina Local Environmental Plan 2012.

The draft Wollongbar Planning and Environmental Study and draft Strategic Plan were completed in May 2018. A Councillor briefing was held on 11 July 2018. It is proposed to report this matter to the July 2018 Ordinary Council Meeting to seek a resolution to commence the public exhibition phase.

This project has now been completed and has entered the implementation phase. A planning proposal which proposes to allow dual occupancy development on certain R2 zoned lots is in the course of preparation and will be reported to Council prior to December 2018.

Bi-annual progress report presented to the Council at its June 2018 Ordinary Meeting. Implementation program considered to be on track.

Progress report published in February 2018

Comments

OUR BUILT ENVIRONMENT BLENDS WITH THE NATURAL ENVIRONMENT

 



On Target?

Prepare management plan for Killen Falls

Prepare management plan for Tosha falls

Implement Local Asbestos Policy

Implement on-site sewage management (OSSM) strategy

Implement trade waste management program

Implement Ballina Shire Koala Management Strategy

Implement East Ballina Cemetery Master Plan

Maintain contemporary Section 94 Car Parking and Heavy Haulage Plans

HE3.1n

HE3.1o

HE3.2a

HE3.2b

HE3.2f

HE3.2h

HE3.2j

HE3.3c

P a g e | 23

Program Action

Code

Manager Infrastructure Planning

Manager Open Spaces and Resource Recovery

Manager Strategic Planning

Manager Water and Wastewater

Manager - Public and Environmental Health

Manager Strategic Planning

Responsible Position

The Section 94 Heavy Haulage Contributions Plan is under review. The updated mapping, road network changes and costings have been completed. The update is still to undergo an external peer review. The Car Parking Plan was adopted in March 2014 and is still contemporary.

Upgrade of road and landscaping works completed.

Actions within plan progressed through ongoing projects including mapping of koala habitat and feed trees in the road reserves managed by Council and assessment and mapping of potential Crown road reserves as koala movement corridors.

Four inspections completed this quarter, with one application received and approved.

Strategy being implemented and Suitable Qualified Persons Register now available. 90% of existing outstanding approvals to operate have been issued, with remainder expected to be complete by the end of August 2018.

Complete.

Plan of Management adopted by Council at the January 2018 Ordinary meeting.

Plan of Management adopted by Council at the October 2017 Ordinary meeting.

Comments



  

On Target?

Maintain contemporary Section 94 Roads Plan

HE3.3d

P a g e | 24

Program Action

Code Manager Infrastructure Planning

Responsible Position

The amended plan also includes associated changes to the works program, subsequent changes to contribution rates and modifications to the staging of the works program. The development strategy and concept design for the River Street four laning project at West Ballina is currently out for tender.

The amended draft contributions plan has arisen from proposed modifications to the road network connection of Hutley Drive to Byron Bay Road, Lennox Head.

The draft Section 94 Roads Contribution Plan is currently on exhibition.

Comments



On Target?

Ensure Council policies reflect contemporary community standards (review 100% of polices of each term)

Ensure land classifications reflect community standards

Implement consultation methods that increase community awareness and involvement in our activities

Approach State and Federal Governments on local issues

EL1.1a

EL1.1b

EL1.2a

EL1.3a

P a g e | 25

Program Action

Code

Manager Communications

Manager Strategic Planning

Manager Communications

Responsible Position

OUR COUNCIL WORKS WITH THE COMMUNITY

Engaged Leadership (EL)

Representations made to: Gabrielle Upton MP, Minister for Local Government, South Ballina Beach and Patchs Beach - roles and responsibilities Hon Melinda Pavey, Minister for Roads, Maritime and Freight - Rural Road Upgrades

Consultation on Delivery Program and Operational Plan including public meetings, information on website, community connect and in the Advocate occurred throughout May and June 2018. Council continues to inform and engage with the community using Social Media. Recent posts on lost animals and service interruptions received positively.

Land classification reports prepared for the Council's consideration throughout the year.

Policies reviewed in quarter include: Asset Management, Councillor Training and Development, Restricted Access Vehicles (RAV) Accessing Local Roads, Filming on Public Land, Donations Financial Assistance for Community Groups, Related Party Disclosures, Community Gardens, Private Structures on Public Land and Roads, Pensioner Concessions - Rates and Charges, Alcohol Regulation on Public Land, University Scholarship Program, Commercial Use of Footpaths. New policies: Beach Debris Management, Fire Safety.

Comments



On Target?

Implement centre led procurement model

Implement Procurement Plan

Enhance online employee services

EL2.1a

EL2.1b

EL2.1f

P a g e | 26

Program Action

Code

Manager Risk and Human Resources

Manager Support Operations

Responsible Position

COUNCIL’S FINANCES AND ASSETS ARE WELL MANAGED

The focus during this period was to implement elearning and training and online leave and timesheet systems and these systems are in the final stages of implementation scheduled to be delivered over the next quarter.

Staff performance reviews and onboarding for new employees are online which has provided significant benefit.

During this period staff gained access to completing staff competency assessments online.

The Procurement Plan is an aggregation of Council demand requirements. It is made up of Capital Works, Operational supply needs, and other opportunities which are identified through spend analysis.

A Procurement Plan for 2018/19 has been completed. This year is the first year of preparing this plan, the structure and process has been prepared so that activities and targets for the Procurement Plan have been drafted for further development throughout the year.

Full electronic authorisation and support for credit card transactions has been successfully implemented. Work continues with developing a process whereby Recipient Created Tax Invoices (RCTI) can be created for sub-contractors to our plant hire tender.

Comments



On Target?

Pursue compliance with the Fit for the Future Program

Apply for a permanent increase to Council’s total rate income of 9.3% for 2018/19 and 5.9% for 2019/20 (cumulative 15.75%) with a rate peg assumed and included of 2.5%

Implement technology solutions that generate productivity gains

Enhance our core integrating platforms to improve customer service and efficiencies

EL2.1g

EL2.1h

EL2.2a

EL2.2b

P a g e | 27

Program Action

Code

Manager Information Services

Manager Financial Services

Responsible Position

Continued development of centralised electronic registers integrated with core systems to reduce reliance on 'siloed' data sets typically held in spreadsheets. Continued development of corporate management suite and project administration module.

Skype for Business implementation continued with the implementation of call analytics and reporting. Moved stage one of implementation from project phase to support phase. Solution now in use by some 200 staff across multiple sites. Commenced and finished Unmanned Aerial Vehicle (Drone) licence training (CASA). Technology will be used for the collection and analysis of asset data, vegetation management, marketing, modelling, planning, etc.

The SRV application was submitted to IPART in February 2018 and was approved by IPART in May 2018. Council subsequently adopted the LTFP in June 2018, which is inclusive of these permanent rate increases.

The Fit for the Future criteria includes achieving an operating surplus and achieving a asset renewal ratio of 100%. A SRV application was approved by IPART in May 2018, for special rate variations, of 9.1% and 5.3%, for 2018/19 and 2019/20, respectively, to allow Council to meet these criteria. The latest LTFP forecasts (as adopted in the June Ordinary meeting) do indicate that Council will meet the Fit for the Future criteria.

Comments



On Target?

Enhance our online services provided to external customers

Maintain a contemporary network infrastructure

Implement Fleet Procurement Plan

Implement online requisitions to improve efficiencies

Risk management practices align with insurer and legislative requirements

EL2.2c

EL2.2d

EL2.2e

EL2.2f

EL2.3b

P a g e | 28

Program Action

Code

Manager Risk and Human Resources

Manager Support Operations

Manager Information Services

Responsible Position

Council's WHS systems are compliant with StateCover and legislative requirements. Audit completed with Workers Compensation Insurer on time. Council's risk management action plan through Statewide Mutual was completed on time meeting Insurer requirements. New Risk Management Framework implemented supported by an Internal Risk Management Group. Currently progressing with implementation of risk management module to support our register and reporting needs together with Continuity2 Business Continuity system.

Online requisitions implemented. The process now allows Procurement to view all requisitions organisation wide and adjust/intervene as required.

In 2017/18 we had 68 plant items to replace over all funds. Currently there are 22 delivered, 3 ordered, 8 in progress, 4 deferred, 6 cancelled, and 2 on hold. Progress through the replacement program has been based on the priority for the vehicle, with all high to medium priorities being completed to date. The remaining vehicles will be procured during first half of 2018/19.

Completed server refresh and PC rollout. Load tested network to ensure no degradation in performance following Skype for Business go live.

Focus on internal process review to build foundation for online statutory certificate applications, and potential release of community portal in 2019.

Comments



On Target?

Implement strategies to expand staff skills and plan for the needs of the future workforce

Improve corporate financial reporting

Increase efficiencies for road maintenance (hand patching) asphalt for pothole repair

Improve efficiencies for road maintenance of gravel roads

EL3.2a

EL3.3f

EL3.3g

EL3.3h

P a g e | 29

Program Action

Code

WE ARE ALL VALUED CITIZENS

Manager Engineering Works

Manager Financial Services

Manager Risk and Human Resources

Responsible Position

Unsealed rural road maintenance resulted in grading of 121,000 m2 (24%) of our gravel pavements. This is just below our target of 126,250 m2 being our quartile (25%) target. Wet weather throughout the quarter has slowed output and overall 90% of our annual target achieved. Operational efficiencies and maintenance costs were also considered at the strategic level with a revised road strategy presented to Council.

For this quarter a total of 2,938 pothole defects were repaired which is a slight decrease (10%) on the last period. There were 50 category 2 (major pothole) defects recorded and repaired, which is an increase from seven last period. This is consistent with recurrent wet weather where more category 2 defects develop due to the conditions.

Improvements made to BIS reporting and new project management framework established.

A review of workforce planning requirements completed by all sections of Council with identified priorities reported to Council as part of workforce plan. Continued with strong focus on development of information technology and leadership skills throughout this review period. Both of these strategies are providing significant skill benefits that will assist Council with ongoing change management and future workforce needs.

Comments



On Target?

Service Delivery Indicators as at 30 June 2018

87%

90%

96%

88%

Percentage of Building Certificates (Section 149D of EPA Act) determined within 10 working days (%)

Percentage of building development applications determined within 40 days (%)

Percentage of complying development certificates issued within 10 working days (%)

Percentage of construction Certificates issued by Council (%)

P a g e | 30

2013/14

Median days for determination of building development applications (excluding integrated development) (# days)

Service Delivery Indicator

Building Services

84%

100%

90%

92%

2014/15

91%

89%

86%

90%

2015/16

82%

100%

81%

94%

2016/17

≥ 80%

≥ 90%

≥ 80%

≥ 90%

≤ 40

2017/18 Indicator

77%

100%

87%

97%

2017/18 June



On Target Y/N

501 out of 648. Increased presence of more project builders in the Shire is likely to be a contributing factor.

23 out of 23

589 out of 677

89 out of 92

Target achieved despite disruptions to staff levels and extended leave during this quarter

Comments

P a g e | 31

Revenue generated from commercial property ($)

Vacancy rate for Council owned commercial properties (buildings) (% by number)

$2,058,000

$1,944,000

40%

29%

$173,000

$432,000

2014/15

22%

434,000

$4,709,000

2014/15

$122,000

$422,000

Increase in operating revenue – Tent Park ($)

Increase in operating surplus – Tent Park ($ and % of operating revenue)

2013/14

Service Delivery Indicator

Commercial Services (Property)

23%

398,000

Increase in passengers for Airport (#)

Operating surplus is greater than 28% of revenue (%)

$4,617,000

2013/14

Increase in operating revenue for Airport ($)

Service Delivery Indicator

Commercial Services (Airport)

$2,060,000

41%

$171,000

$421,000

2015/16

27%

469,300

$5,112,000

2015/16

$2,197,000

37%

$154,000

$414,900

2016/17

27%

503,000

$5,494,000

2016/17

≥ $2,100,000

≤ 10%

≥ 40% of revenue

≥ $420,000

2017/18 Indicator

≥ 28%

≥ 526,000

≥ $6,100,000

2017/18 Indicator

$2,215,000

41%

$171,000

$420,000

2017/18 June

38%

528,800

$6,402,000

2017/18 June

Comments



100% occupancy in Council owned commercial properties.

41% based on net operating profit of $171,000 on $419,000 operating revenue.

Comments

Excellent result. $2.4m surplus on $6.4m operating revenues.

A great result for the Airport Team



On Target Y/N



 

On Target Y/N

N/A

Number of grant applications submitted (total Council) (#)

Percentage of customer requests dealt with effectively and promptly (% within allocated timeframe)

P a g e | 32

Total library wireless usage per annum (#)

13,500

N/A

16,511

Number of visits to Community Gallery (#)

Increase visits to Gallery website

2013/14

Service Delivery Indicator

Community Facilities

75%

2013/14

Comply with customer service standards for management of complaints within 15 days (%)

Service Delivery Indicator

Communications

23,599

N/A

15,017

2014/15

88%

81%

2014/15

20,098

N/A

19,801

2015/16

89%

85%

2015/16

27,933

14,933

23,346

2016/17

89%

73%

2016/17

≥ 30,000

≥ 14,000

≥ 21,000

2017/18 Indicator

≥ 85%

≥ 25

≥ 80%

2017/18 Indicator

26,919

21,206

24,951

2017/18 June

92%

80%

2017/18 June

Comments



Library services trending down.

Large increase on 202016/17.

Increase in visitors

Comments

10,549 out of 11,488 completed within customer service standards (92%)

93 complaints in total



On Target Y/N



On Target Y/N

417,000

20,900

19,600

835

N/A

2,541

181

157,050

100%

Total library loans per annum (#)

Total library membership for Ballina Shire (excluding inactive for three years) (#)

Total library PC usage per annum (#)

Number of bookings for the Kentwell Centre (#)

Bookings for the Richmond Room (# pa)

Number of bookings for the Lennox Community Centre (#)

Number of bookings for the Ballina Surf Club (#)

Number of swimming pool patrons (#)

Proportion of satisfied visitors to Ballina Visitor Information Centre (%)

P a g e | 33

2013/14

Service Delivery Indicator

100%

157,149

372

4,110

191

1,019

23,809

22,652

395,786

2014/15

99%

158,764

399

4,506

199

1,063

25,366

22,604

392,952

2015/16

100%

164,750

385

4,689

277

986

26,309

21,130

409,085

2016/17

≥ 95%

≥ 158,000

≥ 400

≥ 4,500

≥ 200

≥ 1,100

≥ 26,000

≥ 22,000

≥ 400,000

2017/18 Indicator

100%

406

2,694

376

1,073

24,781

20,212

369,571

2017/18 June



On Target Y/N

Pools not operational.

Target needs to be adjusted due to main hall usage type.

Library services trending down.

Comments

57,300

42,500

($470,000)

($397,000)

($97,000)

$69,700

$40,900

Enquiries to Visitor Information Centre (#)

Number of visits to tourism website (#)

Net operating deficit for swimming pools (excluding depreciation) ($)

Net operating deficit for Community Facilities (excluding depreciation) ($ pa)

Minimise operating deficit for Gallery (excluding depreciation) ($)

Revenue raised from co-operative marketing ($)

Revenue generated from Visitor Services ($)

P a g e | 34

2013/14

Service Delivery Indicator

$44,300

$95,400

($147,000)

($330,000)

($367,100)

61,382

54,403

2014/15

$54,600

$90,200

($166,000)

($325,800)

($282,700)

57,903

58,509

2015/16

$44,300

$19,600

($193,000)

($389,007)

($284,000)

54,691

53,387

2016/17

≥ $50,000

(≤ $200,000)

(≤ $450,000)

(≤ $400,000)

≥ 60,000

≥ 54,000

2017/18 Indicator

$54,859

$171,000

($150,100)

($436,200)

($425,000)

61,952

44,757

2017/18 June



Includes significant grant funding.

Slightly improved result due to savings in operating expenses

 

61,952 unique users 186,448 page views



Comments

As website enquiries rise, foot traffic is decreasing. Walk in - 33,595 Phone / Email – 3,698 Airport – 7,464 Total: 44,757

On Target Y/N

76%

71%

92%

Percentage of development applications determined within 40 days (excluding integrated development) (%)

Percentage of Section 96 applications determined within 40 days (excluding integrated development) (%)

Percentage of Section 149 certificates issued within four days of receipt (%)

Time taken to determine development applications (excluding integrated development) (# days)

Time taken to determine Section 96 applications (excluding integrated development) (# days)

P a g e | 35

N/A

2013/14

Ensure a high level of compliance for fire safety certificates (%)

Service Delivery Indicator

Development Services

93%

65%

73%

N/A

2014/15

93%

61%

74%

2015/16

94%

56%

60%

2016/17

≤ 40

≤ 60

≥ 90%

≥ 60%

≥ 50%

≥ 90

2017/18 Indicator

93%

35%

56%

2017/18 June



On Target Y/N

Refer to comments above in respect to modification applications.

This figure is a reflection of some of the complexities around the proposed modifications.

Of the 522 entries, 441 or 84% have been signed off as complete.

Comments

71%

102%

Financial management of capital works programs (within 10% of budget)

Financial management of maintenance programs (within 10% of budget)

P a g e | 36

($198,000)

2013/14

95%

2013/14

Minimise operating deficit for Burns Point Ferry ($)

Service Delivery Indicator

Engineering Works

Percentage of development applications determined under delegated authority (%)

Service Delivery Indicator

100%

77%

($212,000)

2014/15

91%

2014/15

105%

79%

($188,000)

2015/16

91%

2015/16

91%

57%

($68,000)

2016/17

94%

2016/17

≥ 90% ≤ 110%

(≤ $200,000)

2017/18 Indicator

≥ 90%

2017/18 Indicator

94%

81%

($240,000)

2017/18 June

90%

2017/18 June



On Target Y/N



On Target Y/N

Road construction projects slowed due to wet weather. Fernleigh Road delayed due to power modifications. Ross Lane roundabout completed below budget.

Ferry slip completed February 2018. Two year cycle and required three weeks for repairs, budget exceeded. Otherwise target would have been achieved.

Comments

98%

100%

Percentage of reported dog attacks responded to within 48 hours (%)

Percentage of drinking water sites monitored per week (%)

Non-compliance with National Health & Medical Research Council drinking water standards (#)

Percentage of food premises audited (%)

Food premises issued with infringement notices (%)

Percentage of other commercial premises audited (%)

Public pools (as defined in the Public Health Act) monitored for water quality (%)

P a g e | 37

100%

2013/14

Percentage of barking dog complaints responded to within 7 days (%)

Service Delivery Indicator

Environment and Public Health

100%

99%

97%

100%

98%

85%

2014/15

100%

99%

100%

99%

2015/16

100%

67%

100%

99.50%

95%

85%

2016/17

≥ 17%

≥ 20%

100%

2017/18 Indicator

30%

40%

100%

92%

100%

2017/18 June



On Target Y/N

All required inspections undertaken, with no failed micro results.

Work volume in this area has increased since last year.

Target met.

Comments

N/A

Number of OSSM Approval to Operate (#)

P a g e | 38

Investment returns greater than 90 day bank bill rate ( # basis points above benchmark)

Service Delivery Indicator

102

2013/14

N/A

Number of OSSM Approval to Install (#)

Financial Services

2013/14

Number of existing on site effluent disposal systems inspected per annum (#)

Service Delivery Indicator

101

2014/15

N/A

2014/15

2015/16

130

176

2015/16

111

2016/17

103

2016/17

≥ 100

2017/18 Indicator

≥ 10

≥ 100

2017/18 Indicator

2017/18 June

1,313

2017/18 June



On Target Y/N

 



On Target Y/N

The rate achieved for the 12 months was 271 basis points, which was 89 points above the 90 days bank bill rate. Over the year, the returns achieved on the portfolio have remained relatively consistent, around 270 basis points. However the 90 day bank bill rate has increased from around 170 basis points early in the financial year to around 200.

Comments

Excellent result.

Inspections have decreased due to staff on leave and a resignation.

Comments

Average number of days sick leave per employee (# days pa)

P a g e | 39

2013/14

Increase Aboriginal employment (% and #)

Service Delivery Indicator

2014/15

Human Resources and Risk Management

2015/16

2016/17

≤7

> 2%

2017/18 Indicator

2017/18 June



On Target Y/N

There were a few staff members with significant extensive health issues which impacted on these results.

Council has been successful in receiving financial support towards the second round of Elsa Dixon Aboriginal Employment funding which will provide opportunities for Aboriginal high school students to work a number of days each week at Council whilst undertaking school work. This will enable access to an expansive range of skill and experience development which is of significant benefit to gaining employment. Therefore, these results will increase next quarter.

Comments

9.90%

74%

Number of workers' compensation claims (#)

Percentage of staff turnover per year (%)

Percentage of staff undertaking formal training per year (%)

P a g e | 40

85%

178,400

Number of external visits to Council website (#)

Percentage of requests for assistance addressed within one working day (%)

2013/14

Service Delivery Indicator

Information Services

1,379

2013/14

Number of insurance claims (#)

Hours of lost time due to workers' comp claims (# hours)

Service Delivery Indicator

86%

209,200

2014/15

85%

217

2014/15

87%

215,951

2015/16

89%

260

2015/16

85%

268,066

2016/17

93%

4.48%

204

2016/17

≥ 85%

≥ 200,000

2017/18 Indicator

≥ 80%

≤ 10%

≤ 20

≤ 30

≤ 1,000

2017/18 Indicator

88%

250,300

2017/18 June

89%

9.62%

104

2017/18 June



On Target Y/N



On Target Y/N

Comments

2.3% attributed to retirements and 7.29% resignations

Excellent result.

Comments

69%

97%

Financial management of capital programs (%)

Financial management of maintenance programs (%)

P a g e | 41

2013/14

Number of events supported / approved by Council (#)

Service Delivery Indicator

38%

2013/14

Open Spaces and Reserves

Percentage of development application referrals completed within 21 days (%)

Service Delivery Indicator

Infrastructure Planning

93%

60%

2014/15

62%

2014/15

97%

48%

2015/16

71%

2015/16

95%

79%

2016/17

63%

2016/17

≥ 90% ≤ 110%

≥ 25

2017/18 Indicator

≥ 70%

2017/18 Indicator

97%

78%

2017/18 June

84%

2017/18 June



On Target Y/N

Comments

Expenditure below due to the delay in commencement of projects including Wollongbar Skate Park and Porter Park facility.



On Target Y/N

N/A

Monitor the residential lots (houses and multiunits) approved. Comparison to long term average (lots pa)

Monitor the residential lots (houses and multiunits) commenced. Comparison to long term average (lots pa)

Monitor the residential lots (single and multiunits) approved. Comparison to long term average (lots pa)

Monitor the residential lots (single and multiunits) created. Comparison to long term average (lots pa)

P a g e | 42

N/A

2013/14

Usage rates for community properties (% of properties leased or regularly used)

Service Delivery Indicator

Strategic Planning

N/A

100%

2014/15

N/A

100%

2015/16

N/A

98%

2016/17

≥ 164

≥ 141

≥ 167

≥ 191

≥ 90%

2017/18 Indicator

259

112

206

259

98%

2017/18 June



On Target Y/N

Three year rolling average was 259 per annum.

Total of 112 residential lots approved for financial year

Total of 259 lots approved using a three year rolling average calculation.

Comments

N/A

$1,809,000

Increase the generation of renewable energy generated on Council sites (kw)

Reduce energy consumption from Council's Built Asset (MWh)

P a g e | 43

8,900

2013/14

Reduce CO2 emissions from Council's Built Assets energy consumption (# tonnes)

Average fleet green star rating (light fleet grams per km) (#)

Service Delivery Indicator

Support Operations

$2,072,440

N/A

9,635

2014/15

$1,772,100

380

9,228

2015/16

$1,810,700

380

8,492

211

2016/17

≤ 9,000

≥ 380

≤ 9,800

≤ 220

2017/18 Indicator

7,905

514

8,492

206

2017/18 June



On Target Y/N

Value is in MWh not $'s

Below Target. Last month of data estimated based on consumption data yet to be received from service provider.

The installation of solar at the Alstonville and Ballina Swimming Pools will provide an additional 134kW to Council's solar power generation capacity.

Below target. Last two months of emissions data estimate due to electrical account consumption data still to be delivered from the service provider.

Comments

N/A

Maximise revenues on quarry assets to ensure sufficient return ($)

Financial management of capital programs (within 10% of budget)

Financial management of maintenance programs (within 10% of budget)

P a g e | 44

$777

$1,375,100

2013/14

Value of store stock control bin errors ($)

Operating surplus from fleet and plant operations (excluding depreciation) ($ pa)

Service Delivery Indicator

100%

73%

N/A

$8,660

$1,502,500

2014/15

92%

71%

$272,000

$741

$1,647,000

2015/16

95%

39%

$81,395

$31

$1,540,000

2016/17

≥ 90% ≤ 110%

≥ $100,000

≤ $500

≥ $1,300,000

2017/18 Indicator

99%

76%

$71,689

$431

$1,101,100

2017/18 June



On Target Y/N

Based on commitments.

Lease fees only being collected from Asphalt Plant to date.

As a results of a reduction in income from hire rates (these have since been reviewed), however operating expenses were slightly less than allowed for.

Comments

100%

55%

100% Quarterly compliance license reports for waste submitted within 30 days of quarter (%)

Proportion of received waste diverted for beneficial reuse from landfill (%)

Volume of waste placed in landfill as a % of total waste received (%)

P a g e | 45

2013/14

Service Delivery Indicator

Waste Management

74%

100%

2014/15

65%

100%

2015/16

67%

100%

2016/17

≤ 10%

≥ 60%

100%

2017/18 Indicator

51%

100%

2017/18 June



On Target Y/N

Covered load out facility completed this quarter, removing issues associated with wet contamination. Updated signage being prepared for transfer station to maximise diversion.

Comments

55%

N/A

Percentage of fire hydrants inspected per annum (%)

Number of notifiable drinking water health incidents at Marom Creek Water Treatment Plant (#)

Percentage of drinking water reticulation monitoring compliance with ADWG (Microbial) (%)

P a g e | 46

N/A

2013/14

Number of unplanned water supply interruptions greater than four hours in duration (#)

Service Delivery Indicator

Water and Waste Water

N/A

47%

N/A

2014/15

N/A

34%

N/A

2015/16

100%

2016/17

100%

≥ 50%

2017/18 Indicator

100%

42%

2017/18 June



On Target Y/N

297 samples analysed in 2017/18 – all compliant.

No reportable incidents in the quarter, bringing the total number of incidents for 2017/18 to one. This incident was a notification for failure to fluoridate for more than 24 hours.

1207 hydrants inspected in 202017/18, out of a total 2,862. Vacancy in the hydrant maintenance officer role impacted goal.

No main breaks with an outage duration of more than four hours in the last reporting quarter, leaving the total for 202017/18 at two.

Comments

N/A

35%

Number of notifiable recycled water health incidents at Ballina and Lennox Head Wastewater Treatment Plants (#)

Percentage of Recycled Water Reticulation Monitoring Compliance with AGWR in Ballina and Lennox Head (Microbial) (%)

Recycled water during dry weather (% ADWF)

P a g e | 47

N/A

2013/14

Percentage of drinking water reticulation monitoring compliance with ADWG (Chemical and Physical) (%)

Service Delivery Indicator

32%

N/A

2014/15

32%

N/A

2015/16

100%

2016/17

≥ 20%

100%

≥ 100%

2017/18 Indicator

20%

100%

2017/18 June

Reuse increased over level achieved in the third quarter, despite frequent rainy weather.

 

Two notifiable incidents in the quarter as a result of possible pathogenic indicator organisms detected in the final recycled water product. Retesting produced compliant results, suggesting analysis anomalies.

One pH sample noncompliant, out of 832 samples analysed in 2017/18.

Comments

Two separate preliminary detections - 1 x virus and 1 x protozoa – however no repeat result.



On Target Y/N

19%

Volume of unaccounted water (%)

P a g e | 48

N/A

2013/14

Percentage of Recycled Water Reticulation Monitoring Compliance with AGWR in Ballina and Lennox Head (Chemical and Physical) (%)

Service Delivery Indicator

20%

N/A

2014/15

17%

N/A

2015/16

15%

96%

2016/17

≤ 15%

= 100%

2017/18 Indicator

12%

95%

2017/18 June



On Target Y/N

An unusually low result. Contributing factors to this result are being analysed.

15 trihalomethane (THM) results exceeded the guideline in 2017/18. THM is related to a byproduct from the disinfection process. These results are beyond the management of Council, as the process that generates THMs is an essential element of the treatment. Our responsibility is to respond when detected. This is one of many measures undertaken. All other measures compliant. All systems are in place to ensure compliance is appropriately managed, therefore the status is reported as on track.

Comments

N/A

212

N/A

100%

71%

94%

Number of notifiable pollution incidents under the POEO Act (1997) (#)

Average water consumption per connection (# kl pa)

Percentage of compliance with Environmental Protection License concentration limits at all times (%)

100% Quarterly compliance license reports for water and wastewater submitted within 30 days of quarter (%)

Financial management of capital programs (%)

Financial management of maintenance programs (%)

P a g e | 49

2013/14

Water main breaks per 30km of main (#)

Service Delivery Indicator

98%

82%

100%

N/A

181

N/A

2014/15

99%

70%

100%

N/A

172

N/A

2015/16

95%

54%

100%

175

N/A

2016/17

≥ 90% ≤ 110%

100%

100

≤ 200

≤1

2017/18 Indicator

96%



92% WW 74% W



On Target Y/N

100%

99.4

179

2017/18 June

Significant wet weather in the reporting quarter slowed construction on key projects.

One high thermotolerant coliform result recorded at Lennox Head WWTP

Average consumption 179 kilolitre per annum.

20 main breaks recorded Resulting in a total of 1.71 main breaks per 30km.

Comments

A3 councillor expenses + facilities policy

POLICY NAME:

COUNCILLOR EXPENSES AND FACILITIES

POLICY REF:

C04

MEETING ADOPTED:

22 March 2018 Resolution No. 220318/17

POLICY HISTORY:

060917/1; 250816/21, 270815/19; 250914/14; 260913/28; 280313/17; 281112/20

TABLE OF CONTENTS POLICY SUMMARY ................................................................................................................ 1 PART A – INTRODUCTION .................................................................................................... 3 1.

Introduction........................................................................................................................ 3

Policy Objectives ............................................................................................................... 3

Principles ........................................................................................................................... 3

Private or political benefit .................................................................................................. 4

PART B – EXPENSES ............................................................................................................. 5 5.

General expenses ............................................................................................................. 5

Specific Expenses ............................................................................................................. 5 General travel arrangements and expenses ..................................................................... 5 Interstate, overseas and long distance intrastate travel expenses .................................... 5 Travel expenses not paid by Council ................................................................................ 6 Accommodation and meals ............................................................................................... 7 Refreshments for council related meetings ....................................................................... 7 Professional development ................................................................................................. 7 Conferences and seminars ............................................................................................... 8 Information and communications technology (ICT) expenses ......................................... 8 Special requirement and carer expenses .......................................................................... 8 Home office expenses ....................................................................................................... 9

Insurances ......................................................................................................................... 9

Legal assistance................................................................................................................ 9

PART C – FACILITIES .......................................................................................................... 11 9.

General facilities for all councillors .................................................................................. 11 Facilities .......................................................................................................................... 11 Stationery ........................................................................................................................ 11 Administrative support ..................................................................................................... 11

10. Additional facilities for the mayor ..................................................................................... 12

PART D – PROCESSES........................................................................................................ 13 11. Approval, payment and reimbursement arrangements ................................................... 13 Direct payment ................................................................................................................ 13 Reimbursement ............................................................................................................... 13 Advance payment ............................................................................................................ 13 Notification....................................................................................................................... 13 Reimbursement to council ............................................................................................... 14 Timeframe for reimbursement ......................................................................................... 14 12. Disputes .......................................................................................................................... 14 13. Return or retention of facilities ......................................................................................... 14 14. Publication ....................................................................................................................... 14 15. Reporting ......................................................................................................................... 14 16. Auditing ........................................................................................................................... 14 17. Breaches ......................................................................................................................... 15 PART E – APPENDICES ....................................................................................................... 16 Appendix I: Related legislation, guidance and policies .......................................................... 16 Appendix II: Definitions........................................................................................................... 17 Appendix III: Australian Taxation Office Reasonable Travel Allowances ............................... 19

Ballina Shire Council

Councillor Expenses and Facilities Policy

POLICY SUMMARY This policy enables the reasonable and appropriate reimbursement of expenses and provision of facilities to councillors to help them undertake their civic duties. It ensures accountability and transparency, and seeks to align councillor expenses and facilities with community expectations. Councillors must not obtain private or political benefit from any expense or facility provided under this policy. The policy has been prepared in accordance with the Local Government Act 1993 (the Act) and Local Government (General) Regulation 2005 (the Regulation), and complies with the Office of Local Government’s Guidelines for the payment of expenses and provision of facilities to Mayors and Councillors in NSW. The policy sets out the maximum amounts council will pay for specific expenses and facilities. Expenses not explicitly addressed in this policy will not be paid or reimbursed. The main expenses and facilities are summarised in the table below. All monetary amounts are exclusive of GST. Expense or facility

Maximum amount

Frequency

General travel expenses

$3,000 per councillor

Per year

$6,000 for the mayor Interstate, overseas and long distance intrastate travel expenses

Included in general travel expenses

Per year

Accommodation and meals

As per the Australian Taxation Office reasonable travel allowances, adjusted annually, based on the top salary threshold. Refer to Appendix III

Per meal/night

Professional development Conferences and seminars

$5,000 per councillor inclusive of travel expenses

Per year Per year

ICT expenses

$80 per councillor, excluding hardware provided by Council, as determined by the general manager

Per month

Carer expenses

$2,000 per councillor

Per year

Home office expenses

$1,000 per councillor

Per year

Postage stamps

Nil

Per year

Christmas or festive cards

Nil per councillor

Per year

$100 for the mayor Access to facilities in a Councillor common room

Provided to all councillors

Not relevant

Council vehicle and fuel card

Provided to the mayor

Not relevant

Reserved parking space at Council offices

Provided to the mayor

Not relevant

Furnished office

Provided to the mayor

Not relevant

Number of exclusive staff supporting Mayor and Councillors

Provided to the mayor and councillors

Not relevant

Joint Regional Planning Panel

$600 per councillor

Per meeting

Page 1 of 31

Policy No C04

Ballina Shire Council

Councillor Expenses and Facilities Policy

Additional costs incurred by a councillor in excess of these limits are considered a personal expense that is the responsibility of the councillor. Councillors must provide claims for reimbursement within three months of an expense being incurred. Claims made after this time cannot be approved. Detailed reports on the provision of expenses and facilities to councillors will be publicly tabled at a council meeting every six months and published in full on council’s website. These reports will include expenditure summarised by individual councillor and as a total for all councillors.

Page 2 of 31

Policy No C04

Ballina Shire Council

Councillor Expenses and Facilities Policy

PART A – INTRODUCTION 1.

Introduction 1.1.

The provision of expenses and facilities enables councillors to fulfil their civic duties as the elected representatives of Ballina Shire Council.

1.2.

The community is entitled to know the extent of expenses paid to councillors, as well as the facilities provided.

1.3.

The purpose of this policy is to clearly state the facilities and support that are available to councillors to assist them in fulfilling their civic duties.

1.4.

Council staff are empowered to question or refuse a request for payment from a councillor when it does not accord with this policy.

1.5.

Expenses and facilities provided by this policy are in addition to fees paid to councillors. The minimum and maximum fees a council may pay each councillor are set by the Local Government Remuneration Tribunal as per Section 241 of the Act and reviewed annually. Council must adopt its annual fees within this set range.

Policy Objectives 2.1

The objectives of this policy are to: 

enable the reasonable and appropriate reimbursement of expenses incurred by councillors while undertaking their civic duties



enable facilities of a reasonable and appropriate standard to be provided to councillors to support them in undertaking their civic duties



ensure accountability and transparency in reimbursement of expenses and provision of facilities to councillors



ensure facilities and expenses provided to councillors meet community expectations



support a diversity of representation



fulfil the council’s statutory responsibilities.

Principles 3.1

Page 3 of 31

Council commits to the following principles: 

Proper conduct: councillors and staff acting lawfully and honestly, exercising care and diligence in carrying out their functions



Reasonable expenses: providing for councillors to be reimbursed for expenses reasonably incurred as part of their role as councillor



Participation and access: enabling people from diverse backgrounds, underrepresented groups, those in carer roles and those with special needs to serve as a Councillor



Equity: there must be equitable access to expenses and facilities for all councillors



Appropriate use of resources: providing clear direction on the appropriate use of council resources in accordance with legal requirements and community expectations



Accountability and transparency: clearly stating and reporting on the expenses and facilities provided to councillors.

Policy No C04

Ballina Shire Council

Councillor Expenses and Facilities Policy

Private or political benefit 4.1

Councillors must not obtain private or political benefit from any expense or facility provided under this policy.

4.2

Private use of council equipment and facilities by councillors may occur from time to time. For example, telephoning home to advise that a council meeting will run later than expected.

4.3

Such incidental private use does not require a compensatory payment back to council.

4.4

Councillors should avoid obtaining any greater private benefit from Council than an incidental benefit. Where there are unavoidable circumstances and more substantial private use of council facilities does occur, councillors must reimburse the council.

4.5

Campaigns for re-election are considered to be a political benefit. The following are examples of what is considered to be a political interest during a re-election campaign:    

Page 4 of 31

production of election material use of council resources and equipment for campaigning use of official council letterhead, publications, websites or services for political benefit fundraising activities of political parties or individuals, including political fundraising events.

Policy No C04

Ballina Shire Council

Councillor Expenses and Facilities Policy

PART B – EXPENSES 5.

General expenses 5.1

All expenses provided under this policy will be for a purpose specific to the functions of holding civic office. Allowances for general expenses are not permitted under this policy.

5.2

Expenses not explicitly addressed in this policy will not be paid or reimbursed.

Specific Expenses General travel arrangements and expenses 6.1

All travel by councillors should be undertaken using the most direct route and the most practicable and economical mode of transport.

6.2

Each councillor may be reimbursed up to a total of $3,000 per year, and the mayor may be reimbursed up to a total of $6,000 per year, for travel expenses incurred while undertaking official business. This includes reimbursement: 

for public transport fares



for the use of a private vehicle or hire car



for parking costs for Council and other meetings



for tolls



by Cabcharge card or equivalent



for documented ride-share programs, such as Uber, where tax invoices can be issued.



for entry fees or cover charges



where a partner or accompanying person could reasonably be expected to attend, Council will meet their reasonable expenses such as the entry fee or cover charge.

The general manager, in consultation with the mayor, shall prepare a weekly list of approved meetings / events / functions for which travel by councillors may be reimbursed. Councillors who wish an event to be included on this list should forward details to the general manager a minimum of one week in advance. The general travel arrangements and expenses limits of $3,000 and $6,000 are separate to the $5,000 limits as per Clauses 6.24 and 6.30. 6.3

Allowances for the use of a private vehicle will be reimbursed by kilometre at the rate determined by the Australian Taxation Office.

6.4

Councillors seeking to be reimbursed for use of a private vehicle must submit a claim to Council that records the date, distance and purpose of travel being claimed. The claim must be in the form provided by the General Manger for all travel expenses incurred.

Interstate, overseas and long distance intrastate travel expenses 6.5

Given Council’s location near an interstate border, travel to south-east Queensland will be considered as general travel. Arrangements and expenses for this travel will be governed by Clauses 6.1-6.4.

6.6

In accordance with Section 4, Council will scrutinise the value and need for councillors to undertake overseas travel. Councils should avoid interstate, overseas and long distance intrastate trips unless direct and tangible benefits can be

Page 5 of 31

Policy No C04

Ballina Shire Council

Councillor Expenses and Facilities Policy

established for the council and the local community. This includes travel to sister and friendship cities. 6.7

Total interstate, overseas and long distance intrastate travel expenses for all councillors will be capped at a maximum of $3,000 per year, per councillor, which is inclusive of the $3,000 councillor allowance and $6,000 for the mayor in Clause 6.2. This means a total of $3,000 per councillor and $6,000 for the mayor is available per annum for general travel and other expenses.

6.8

Councillors seeking approval for any interstate and long distance intrastate travel must submit a case to, and obtain the approval of, the general manager prior to travel.

6.9

Councillors seeking approval for any overseas travel must submit a case to, and obtain the approval of, a full council meeting prior to travel.

6.10

The case should include: 

objectives to be achieved in travel, including an explanation of how the travel aligns with current council priorities and business, the community benefits which will accrue as a result, and its relevance to the exercise of the councillor’s civic duties



who is to take part in the travel



duration and itinerary of travel



a detailed budget including a statement of any amounts expected to be reimbursed by the participant/s.

6.11

For interstate and long distance intrastate journeys by air of less than three hours, the class of air travel is to be economy class.

6.12

For interstate journeys by air of more than three hours, the class of air travel may be premium economy.

6.13

For international travel, the class of air travel is to be premium economy if available. Otherwise, the class of travel is to be economy.

6.14

Bookings for approved air travel are to be made through the general manager’s office.

6.15

For air travel that is reimbursed as council business, councillors will not accrue points from the airline’s frequent flyer program. This is considered a private benefit.

Travel expenses not paid by Council 6.16

Page 6 of 31

Council will not pay any traffic or parking fines or administrative charges for road toll accounts.

Policy No C04

Ballina Shire Council

Councillor Expenses and Facilities Policy

Accommodation and meals 6.17

In circumstances where it would introduce undue risk for a councillor to travel to or from official business in the late evening or early morning, reimbursement of costs for accommodation and meals on the night before or after the meeting may be approved by the general manager. This includes where a meeting finishes later that 9.00pm or starts earlier than 7.00am and the councillor lives more than 50 kilometres from the meeting location.

6.18

Council will reimburse costs for accommodation and meals while councillors are attending approved professional development activities and conferences.

6.19

The daily limits for accommodation and meal expenses within Australia are to be consistent with those set out by the Australian Taxation Office in their annual Taxation Determination in respect to reasonable travel allowances, as adjusted annually.

6.20

The daily limits for accommodation and meal expenses outside Australia are to be determined in advance by the elected council, being mindful of Clause 6.19.

6.21

Councillors will not be reimbursed for alcoholic beverages.

Refreshments for council related meetings 6.22

Appropriate refreshments will be available for council meetings, council committee meetings, councillor briefings, approved meetings and engagements, and official council functions as approved by the general manager.

6.23

As an indicative guide for the standard of refreshments to be provided at council related meetings, the general manager must be mindful of Part B Monetary Rates of the NSW Crown Employees (Public Service Conditions of Employment) Reviewed Award 2009, as adjusted annually.

Professional development 6.24

Council will allow a total of $5,000 (which includes funding provided for professional development, conferences and seminars as per point 6.30) per councillor annually to facilitate professional development of councillors through programs, training, education courses and membership of professional bodies. This allowance excludes induction training and corporate training as outlined in clauses 6.25 and 6.26.

6.25

In the first year of a new council term, Council will provide a comprehensive induction program for all councillors, as determined by the general manager, which considers any guidelines issued by the Office of Local Government (OLG). The cost of the induction program will be in addition to the ongoing professional development allowance mentioned in clause 6.24.

6.26

In addition to the induction program mentioned in clause 6.25, to assist Councillors in undertaking desirable training as identified in Council’s Councillor Training and Development Policy, the General Manager will co-ordinate training annually, that will be provided locally to assist Councillors in attending that training. The cost of this training will be in addition to the ongoing professional development allowance mentioned in clause 6.24.

6.27

Annual membership of professional bodies will only be covered where the membership is relevant to the exercise of the councillor’s civic duties, the councillor actively participates in the body and the cost of membership is likely to be fully offset by savings from attending events as a member.

6.28

Approval for professional development activities is subject to a prior written request to the general manager outlining the:

Page 7 of 31

Policy No C04

Ballina Shire Council

6.29

Councillor Expenses and Facilities Policy



details of the proposed professional development



relevance to council priorities and business



relevance to the exercise of the councillor’s civic duties.

In assessing a councillor request for a professional development activity, the general manager must consider the factors set out in Clause 6.27, as well as the cost of the professional development in relation to the councillor’s remaining budget.

Conferences and seminars 6.30

Council is committed to ensuring its councillors are up to date with contemporary issues facing council and the community, and local government in NSW.

6.31

Council will allow $5,000 (which includes funding provided for professional development, conferences and seminars as per point 6.24) per councillor annually to facilitate councillor attendance at conferences and seminars.

6.32

Approval to attend a conference or seminar is subject to a written request to the general manager. In assessing a councillor request, the general manager must consider factors including the:

6.33



relevance of the topics and presenters to current council priorities and business and the exercise of the councillor’s civic duties



cost of the conference or seminar in relation to the total remaining allowance per Councillor.

Council will meet the reasonable cost of registration fees, transportation and accommodation associated with attendance at conferences approved by the general manager. Council will also meet the reasonable cost of meals when they are not included in the conference fees. Reimbursement for accommodation and meals not included in the conference fees will be subject to Clauses 6.18-6.21.

Information and communications technology (ICT) expenses 6.34

Council will provide or reimburse councillors for expenses associated with appropriate ICT devices and services up to a limit of $80 per month annum for each councillor. This may include mobile phones and tablets, mobile phone and tablet services and data, and home internet costs.

6.35

Reimbursements will be made only for communications devices and services used for councillors to undertake their civic duties, such as:

6.36



receiving and reading council business papers



relevant phone calls and correspondence



diary and appointment management.

Councillors may seek reimbursement for applications on their mobile electronic communication device that are directly related to their duties as a councillor, within the maximum limit.

Special requirement and carer expenses 6.37

Council encourages wide participation and interest in civic office. It will seek to ensure council premises and associated facilities are accessible, including provision for sight or hearing impaired councillors and those with other disabilities.

6.38

Transportation provisions outlined in this policy will also assist councillors who may be unable to drive a vehicle.

6.39

In addition to the provisions above, the general manager may authorise the provision of reasonable additional facilities and expenses in order to allow a councillor with a disability to perform their civic duties.

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6.40

Councillors who are the principal carer of a child or other elderly, disabled and/or sick immediate family member will be entitled to reimbursement of carer’s expenses up to a maximum of $2,000 per annum for attendance at official business, plus reasonable travel from the principal place of residence.

6.41

Child care expenses may be claimed for children up to and including the age of 16 years where the carer is not a relative.

6.42

In the event of caring for an adult person, councillors will need to provide suitable evidence to the general manager that reimbursement is applicable. This may take the form of advice from a medical practitioner.

Home office expenses

6.43

Each councillor may be reimbursed up to $1,000 per year for costs associated with the maintenance of a home office, such as minor items of consumable stationery and printer ink cartridges.

6.44

The general manager is entitled to authorise council staff to attend a councillor's residence to assist in resolving a council related matter. However this approval can only to be given in the following circumstances: 

the councillor must declare that the matter is directly related to council business; and



the general manager has assessed that the issue can be resolved relatively quickly; and



there will be no additional expense incurred by council in providing that assistance; and



the work environment must be considered safe from work health and safety perspective; and



the general manager is of the opinion that the use of the council staff resource is the quickest and most effective method to resolve the matter.

Insurances 7.1

In accordance with Section 382 of the Local Government Act, Council is insured against public liability and professional indemnity claims. Councillors are included as a named insured on this Policy.

7.2

Insurance protection is only provided if a claim arises out of or in connection with the councillor’s performance of his or her civic duties, or exercise of his or her functions as a councillor. All insurances are subject to any limitations or conditions set out in the policies of insurance.

7.3

Council shall pay the insurance policy excess in respect of any claim accepted by council’s insurers, whether defended or not.

7.4

Appropriate travel insurances will be provided for any councillors travelling on approved interstate and overseas travel on council business.

Legal assistance 8.1

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Council may, if requested, indemnify or reimburse the reasonable legal expenses of: 

a councillor defending an action arising from the performance in good faith of a function under the Local Government Act provided that the outcome of the legal proceedings is favourable to the councillor



a councillor defending an action in defamation, provided the statements complained of were made in good faith in the course of exercising a function under the Act and the outcome of the legal proceedings is favourable to the councillor Policy No C04

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

Councillor Expenses and Facilities Policy

a councillor for proceedings before an appropriate investigative or review body, provided the subject of the proceedings arises from the performance in good faith of a function under the Act and the matter has proceeded past any initial assessment phase to a formal investigation or review and the investigative or review body makes a finding substantially favourable to the councillor.

8.2

In the case of a code of conduct complaint made against a councillor, legal costs will only be made available where the matter has been referred by the general manager to a conduct reviewer and the conduct reviewer has commenced a formal investigation of the matter and makes a finding substantially favourable to the councillor.

8.3

Legal expenses incurred in relation to proceedings arising out of the performance by a councillor of his or her functions under the Act are distinguished from expenses incurred in relation to proceedings arising merely from something that a councillor has done during his or her term in office. For example, expenses arising from an investigation as to whether a councillor acted corruptly would not be covered by this section.

8.4

Council will not meet the legal costs: 

of legal proceedings initiated by a councillor under any circumstances



of a councillor seeking advice in respect of possible defamation, or in seeking a non-litigious remedy for possible defamation



for legal proceedings that do not involve a councillor performing their role as a councillor.

8.5

Reimbursement of expenses for reasonable legal expenses must have Council approval by way of a resolution at a council meeting prior to costs being incurred.

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Policy No C04

Ballina Shire Council

Councillor Expenses and Facilities Policy

PART C – FACILITIES 9.

General facilities for all councillors Facilities 9.1

Council will provide the following facilities to councillors to assist them to effectively discharge their civic duties: 

a councillor meeting room appropriately furnished to include telephone, computer terminal and pigeon holes and appropriate refreshments



a smart phone (1GB limit per month) including a suitable hands free device for the Councillor’s private vehicle (one only)



tablet technology (ie IPAD or similar with a 3GB limit per month)



installation of one home telephone line



a laser multi-function centre device that allows scanning, copying, printing, telephone and answering machine (excluding facsimile)



access to shared car parking spaces while attending council offices on official business



personal protective equipment for use during site visits



a name badge which may be worn at official functions, indicating that the wearer holds the office of a councillor and/or mayor or deputy mayor



a council blazer



Northern Star newspaper delivered to their home each day or made available at a mutually convenient point should a home delivery service not be available, or an on-line subscription to the Northern Star, whichever method is chosen.

9.2

Councillors may book meeting rooms for official business in a specified council building at no cost. Rooms may be booked through a specified officer in the mayor’s office or other specified staff member.

9.3

The provision of facilities will be of a standard deemed by the general manager as appropriate for the purpose.

Stationery 9.4

Council will provide the following stationery to councillors each year: 

letterhead, to be used only for correspondence associated with civic duties



business cards



Nil for ordinary postage stamps



Nil for Christmas or festive cards per year for councillors and up to $100 for the mayor.

Administrative support 9.5

Council will provide administrative support to councillors to assist them with their civic duties only. Administrative support may be provided by staff in the mayor’s office or by a member of council’s administrative staff as arranged by the general manager or their delegate.

9.6

As per Section 4, council staff are expected to assist councillors with civic duties only, and not assist with matters of personal or political interest, including campaigning.

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Councillor Expenses and Facilities Policy

Additional facilities for the mayor 10.1.

Council will provide to the mayor a maintained vehicle to a similar standard of other council vehicles, with a fuel card. The vehicle will be supplied for use on business, professional development and attendance at the mayor's office.

10.2.

The mayor must keep a log book setting out the date, distance and purpose of all travel, when requested by the general manager. This must include any travel for private benefit.

10.3.

The mayor must make a monetary contribution to cover the cost of any private travel either through the direct payment of fuel or calculated on a per kilometre basis by the rate set by the Australian Taxation Office.

10.4.

A parking space at council’s offices will be reserved for the mayor’s council-issued vehicle for use on official business, professional development and attendance at the mayor’s office.

10.5.

Council will provide the mayor with a furnished office incorporating a computer configured to council’s standard operating environment, telephone and meeting space.

10.6.

In performing his or her civic duties, the mayor will be assisted by a small number of staff providing administrative and secretarial support, as determined by the general manager.

10.7.

The number of exclusive staff provided to support the mayor and councillors will not exceed 0.2 full time equivalents.

10.8.

As per Section 4, staff in the mayor’s office are expected to work on official business only, and not for matters of personal or political interest, including campaigning.

10.9.

Council will provide the mayor an additional home telephone line, and rental thereon, if requested.

10.10. Council will provide the mayor with an annual Qantas Club Membership.

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PART D – PROCESSES 11.

Approval, payment and reimbursement arrangements 11.1

Expenses should only be incurred by councillors in accordance with the provisions of this policy.

11.2

Approval for incurring expenses, or for the reimbursement of such expenses, should be obtained before the expense is incurred.

11.3

Up to the maximum limits specified in this policy, approval for the following may be sought after the expense is incurred:

11.4



local travel relating to the conduct of official business



carer costs



ICT expenditure.

Final approval for payments made under this policy will be granted by the general manager or their delegate.

Direct payment 11.5

Council may approve and directly pay expenses. Requests for direct payment must be submitted to the general manager for assessment against this policy using the prescribed form, with sufficient information and time to allow for the claim to be assessed and processed.

Reimbursement 11.6

All claims for reimbursement of expenses incurred must be made on the prescribed form, supported by appropriate receipts and/or tax invoices and be submitted to the general manager.

Advance payment 11.7

Council may pay a cash advance for councillors attending approved conferences, seminars or professional development.

11.8

The maximum value of a cash advance is $100 per day of the conference, seminar or professional development to a maximum of $400.

11.9

Requests for advance payment must be submitted to the general manager for assessment against this policy using the prescribed form with sufficient information and time to allow for the claim to be assessed and processed.

11.10 Councillors must fully reconcile all expenses against the cost of the advance within one month of incurring the cost and/or returning home. This includes providing to council: 11.11 a full reconciliation of all expenses including appropriate receipts and/or tax invoices 11.12 reimbursement of any amount of the advance payment not spent in attending to official business or professional development. Notification 11.13 If a claim is approved, council will make payment directly or reimburse the councillor through accounts payable. 11.14 If a claim is refused, council will inform the councillor in writing that the claim has been refused and the reason for the refusal.

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Reimbursement to council 11.15 If council has incurred an expense on behalf of a councillor that exceeds a maximum limit, exceeds reasonable incidental private use or is not provided for in this policy: 11.16 council will invoice the councillor for the expense 11.17 the councillor will reimburse council for that expense within 14 days of the invoice date. 11.18 If the councillor cannot reimburse council within 14 days of the invoice date, they are to submit a written explanation to the general manager. The general manager may elect to deduct the amount from the councillor’s allowance. Timeframe for reimbursement 11.19 Unless otherwise specified in this policy, councillors must provide all claims for reimbursement within three months of an expense being incurred. Claims made after this time cannot be approved. 12.

13.

14.

Disputes 12.1

If a councillor disputes a determination under this policy, the councillor should discuss the matter with the general manager.

12.2

If the councillor and the general manager cannot resolve the dispute, the councillor may submit a notice of motion to a council meeting seeking to have the dispute resolved.

Return or retention of facilities 13.1

All unexpended facilities or equipment supplied under this policy are to be relinquished immediately upon a councillor or mayor ceasing to hold office or at the cessation of their civic duties.

13.2

Should a councillor desire to keep any equipment allocated by council, then this policy enables the councillor to make application to the general manager to purchase any such equipment. The general manager will determine an agreed fair market price or written down value for the item of equipment.

13.3

The prices for all equipment purchased by councillors under Clause 13.2 will be recorded in Council’s annual report.

Publication 14.1

15.

16.

This policy will be published on council’s website.

Reporting 15.1

Council will report on the provision of expenses and facilities to councillors as required in the Act and Regulations.

15.2

Detailed reports on the provision of expenses and facilities to councillors will be publicly tabled at a council meeting every six months and published in full on council’s website. These reports will include expenditure summarised by individual councillor and as a total for all councillors.

Auditing 16.1

The operation of this policy, including claims made under the policy, will be included in council’s audit program and an audit undertaken at least every two years.

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Councillor Expenses and Facilities Policy

Breaches 17.1

Suspected breaches of this policy are to be reported to the general manager.

17.2

Alleged breaches of this policy shall be dealt with by following the processes outlined for breaches of the Code of Conduct, as detailed in the Code and in the Procedures for the Administration of the Code.

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PART E – APPENDICES Appendix I: Related legislation, guidance and policies Relevant legislation and guidance:  Local Government Act 1993, Sections 252 and 253  Local Government (General) Regulation 2005, Clauses 217 and 403  Guidelines for the payment of expenses and the provision of facilities for Mayors and Councillors

in NSW, 2009

 Local Government Circular 09-36 Guidelines for Payment of Expenses and Facilities  Local Government Circular 05-08 legal assistance for Councillors and Council Employees.

Related Council policies:  Code of Conduct  Councillor Training and Development Policy

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Appendix II: Definitions The following definitions apply throughout this policy. Term

Definition

accompanying person

Means a spouse, partner or de facto or other person who has a close personal relationship with or provides carer support to a councillor

appropriate refreshments

Means food and beverages provided by council to support councillors undertaking official business

Act

Means the Local Government Act 1993 (NSW)

clause

Unless stated otherwise, a reference to a clause is a reference to a clause of this policy

Code of Conduct

Means the Code of Conduct adopted by Council or the Model Code if none is adopted

Councillor

Means a person elected or appointed to civic office as a member of the governing body of council who is not suspended, including the mayor

General Manager

Means the general manager of Council and includes their delegate or authorised representative

incidental personal use

Means use that is infrequent and brief and use that does not breach this policy or the Code of Conduct

long distance intrastate travel

Means travel to other parts of NSW of more than three hours duration by private vehicle

maximum limit

Means the maximum limit for an expense or facility provided in the text and summarised in Appendix 1

NSW

New South Wales

official business

Means functions that the mayor or councillors are required or invited to attend to fulfil their legislated role and responsibilities for council or result in a direct benefit for council and/or for the local government area, and includes:

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

meetings of council and committees of the whole



meetings of committees facilitated by council



civic receptions hosted or sponsored by council



council co-ordinated events (i.e. Australia day, Citizenship ceremonies)



meetings where a councillor is the appointed council delegate (excluding organisations where travel expenses are paid such as Rous County Council) / representative to an external organisation



civic functions and meetings where asked by the mayor to represent council



meetings with council staff



meetings at the Council Chambers with constituents and



meetings, functions, workshops and other events to which attendance by a councillor has been requested or approved by council Policy No C04

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Councillor Expenses and Facilities Policy

professional development

Means a seminar, conference, training course or other development opportunity relevant to the role of a councillor or the mayor

Regulation

Means the Local Government (General) Regulation 2005 (NSW)

year

Means the financial year, that is the 12 month period commencing on 1 July each year

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Appendix III: Australian Taxation Office Reasonable Travel Allowances

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A4 gipa act 2009 annual report 2017/18

BALLINA SHIRE COUNCIL Report to the NSW Ombudsman Submitted On: 06 Feb 2018 Reporting Period: July to December 2017 Made by public officials performing their day to day functions

Under a statutory or other legal obligation

All other PIDs

No of public officials who made public interest disclosures to your public authority

No of public interest disclosure received by your public authority

Of public interest disclosures received, how many were primarily about:

Corrupt conduct

Maladministration

Serious and substantial waste

Government information contravention

Local government pecuniary interest contravention

No of public interest disclosures (received since 1 Jan 2012) that have been finalised in this reporting period

Have you established an internal reporting policy?

Yes

Has the head of your public authority taken action to meet their staff awareness obligations?

Yes

If so, please select how staff have been made aware Policy briefing from senior managers,Staff undertaking that they have read and understood your organisation’s internal reporting policy,Training provided by your organisation,Links on your intranet site,Messages in staff newsletters,Messages on bulletin board,Posters,Training provided to new staff during induction

BALLINA SHIRE COUNCIL Report to the NSW Ombudsman Submitted On: 03 Jul 2018 Reporting Period: January to June 2018 Made by public officials performing their day to day functions

Under a statutory or other legal obligation

All other PIDs

No of public officials who made public interest disclosures to your public authority

No of public interest disclosure received by your public authority

Of public interest disclosures received, how many were primarily about:

Corrupt conduct

Maladministration

Serious and substantial waste

Government information contravention

Local government pecuniary interest contravention

No of public interest disclosures (received since 1 Jan 2012) that have been finalised in this reporting period

Have you established an internal reporting policy?

Yes

Has the head of your public authority taken action to meet their staff awareness obligations?

Yes

A5 disability inclusion action plan report

Disability Inclusion Action Plan 2017-2021 prepared by Ballina Shire Council

05/2017

www.ballina.nsw.gov.au

t 02 6686 4444 • f 02 6686 7035 • e council@ballina.nsw.gov.au

40 cherry street • po box 450 • ballina nsw 2478

version 17/49298

05/2017

Monitoring and Evaluation ..........................................49

Strategies and Actions ...............................................39

Community Consultation Outcomes ...........................25

Community Profile ......................................................15

Policy and Legislative Context ..................................... 9

Overview and Vision .................................................... 5

Mayor’s Message ........................................................ 4

Table of Contents

ballina shire council disability inclusion action plan 2017-2021

Disability Inclusion Action Plan

ballina shire council disability inclusion action plan 2017-2021

Table of Contents

Working to ensuring that our built environment is accessible

That our systems and processes deliver information and services that are accessible and inclusive; and

Supporting employment opportunities for people with disability.

•

Cr David Wright Ballina Shire Council Mayor

Our DIAP sets out actions that Council will follow to ensure that we are creating a community that is inclusive and accessible for all people regardless of ability.

The ARG has provided advice to Council on many projects and developments. They have had a key role in increasing Council’s awareness of the importance of access and inclusion. The current members of the ARG have guided the development of our DIAP.

I would like to thank everyone who has taken the time to contribute his or her ideas. I would particularly like to acknowledge and thank the current and past members of Ballina Shire Council’s Disability Access Reference Group (ARG).

Promoting positive community attitudes and behaviours

•

This Disability Inclusion Action Plan (DIAP) has been developed by listening to people with disabilities, their families, carers and local organisations who work with people with disabilities. We aim to ensure that access and inclusion is a key consideration in all areas of our services and operations. This includes:

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Creating liveable communities Supporting access to meaningful employment Improving access to services through better systems and processes.

• • •

The strategies and actions set out in this plan address the key areas listed above. The actions are designed to help provide opportunities for all people, regardless of ability, to lead active fulfilling lives. Council will help to implement our strategies with the aim of increasingly accessible and inclusive Council facilities and services in the shire.

Developing positive community attitudes and behaviours •

The plan has been prepared to meet the requirements of the NSW Disability Inclusion Act 2014 (DIA 2014) which requires all councils in NSW to undertake disability inclusion action planning (DIAP) by 1 July 2017. The DIA 2014 sets out four key areas that all councils must address:

The purpose of this Disability Inclusion Action Plan is to guide Council and the broader community in creating and maintaining an accessible and inclusive community for all residents and visitors, regardless of ability.

I am very pleased to present Ballina Shire Council’s Disability Inclusion Action Plan (DIAP) 2017-2021. I am proud of the work that Ballina Shire Council has undertaken over many years to improve access and inclusion in our shire. This DIAP formalises our actions as we continue to work at creating an accessible and inclusive Ballina Shire.

ballina shire council disability inclusion action plan 2017-2021

Overview and Vision

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Mayor’s Message

ballina shire council disability inclusion action plan 2017-2021

Ballina Shire Council has a strong record of promoting access and inclusion. We have our Disability Access Reference Group (ARG), operating for over 20 years. The ARG has provided Council with input and guidance on a range of access issues over the years. One of the most recent achievements of the ARG was advocating for and supporting the construction of a changing place toilet facility in the Ballina CBD.

The DIAP is focused on Council’s roles and responsibilities but it is not just for Council to follow; it should be seen as a guide for developing and creating partnerships between Council, our residents, local community providers and other levels of government.

Working with our community partners to make Ballina Shire accessible and inclusive for all our residents and visitors regardless of ability

Ballina Shire Council’s Vision for Inclusion

ballina shire council disability inclusion action plan 2017-2021 05/2017

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A community forum to assist in developing the DIAP was held in Ballina in May 2016, with over 70 participants from across the region. The purpose of the forum was to gather information and feedback from the community, particularly those with disability experience, and to identify opportunities for developing partnerships within the community.

Community Forum

A joint survey was developed based on the key focus areas found in the NSW DIAP guidelines. The survey was released simultaneously by each council and was available online, hard copies were placed at key locations, advertised through local media, distributed to local service organisations across the region, and promoted extensively. At the completion of the survey period, over 500 responses were received. The data collected can be analysed based on the region as a whole, or at an individual LGA level. Interestingly, similarities emerged across the region. For example, the need for continuous accessible paths of travel and the availability of accessible toilets was identified.

Survey

Collaboration between the councils has enabled the sharing of information and resources, which has strengthened partnerships and increased awareness of access and inclusion across the region.

Ballina Shire forms part of the Northern Rivers Region of NSW. There are seven local councils within this region. Council staff with responsibility for access and inclusion from each council have been meeting regularly for a number of years. Ballina Shire Council along with Byron Shire Council, Clarence Valley Council, Kyogle Shire Council, Lismore City Council and Richmond Valley Council formed a regional partnership to work collaboratively to develop a DIAP for each council. Coffs Harbour City Council also participated in the development phase.

Partnership with councils in the Northern Rivers region

Summary of Consultation Methods

ballina shire council disability inclusion action plan 2017-2021

Many of the actions listed later in this plan will form part of the ongoing work of the Access and Inclusion Team. Its role is to ensure that access and inclusion are considered to be a key factor in the delivery of Council’s services and functions.

In response to preparing its DIAP, Ballina Shire Council formed an internal Access and Inclusion Team made up of staff from all departments across the organisation. The team assesses current levels of services and identifies opportunities for improvement. It coordinates the delivery of inclusive services and infrastructure to meet the needs of people with disabilities.

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The Commonwealth National Disability Strategy (NDS) 2010–2020 sets out a 10-year national plan for improving life for Australians with disability, their families

National Disability Strategy (NDS) 2010–2020

The Commonwealth Disability Discrimination Act 1992 (DDA) makes it unlawful to discriminate on the basis of disability. Ballina Shire Council, along with other organisations, has an ongoing obligation to ensure that its facilities and services are accessible to all people.

Disability Discrimination Act 1992 (DDA)

Commonwealth

In 2008, the Australian Government ratified the United Nations Convention on the Rights of Persons with Disabilities (UNCRPD) “to promote, protect and ensure the full and equal enjoyment of all human rights and fundamental freedoms by all persons with disabilities, and to promote respect for their inherent dignity.” (United Nations (2006), Convention on the Rights of Persons with Disabilities).

United Nations Convention on the Rights of Persons with Disabilities (UNCRPD)

International

Regional Stakeholder Analysis

Each partner council conducted local consultation with people with disabilities, carers, service providers and individuals, and the information gathered was shared by all partner councils.

Policy and Legislative Context

ballina shire council disability inclusion action plan 2017-2021

A regional stakeholder analysis was undertaken which identified key groups that would need to be consulted. A targeted consultation plan was developed that saw Council staff teaming up and conducting consultations with key stakeholder groups.

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Ballina Shire Council’s DIAP sits under a range of international, Commonwealth and State responses that aim to reduce barriers and increase opportunities for access and inclusion. These are the policy instruments that require Ballina Shire Council to ensure that its services and facilities are accessible and inclusive.

ballina shire council disability inclusion action plan 2017-2021

c) Accommodate the specific needs of people with disabilities

The national Disability (Access to Premises — Buildings) Standards 2010 aim to improve the accessibility and safety of new or upgraded buildings to address the needs of a range of people including the aged, parents and children and people with disabilities.

Local Government Act 1993 and Local Government (General) Regulation 2005 Disability Standards for Accessible Public Transport 2002 Carers (Recognition) Act 2010 (NSW) NSW Disability Inclusion Act (DIA) 2014. National Disability Strategy – NSW Implementation Plan 2012 – 2014.

• • • • •

Independence and social and economic inclusion within the community

Choice and control in the pursuit of their goals and the planning and delivery of their supports and services.

•

Specify how it will incorporate the UN human rights disability principles into

Ballina Shire Council has a number of plans and policies that its DIAP will work

NSW Anti-Discrimination Act 1977 (ADA)

•

In meeting the requirements under the Disability Inclusion Act 2014 for disability inclusion and access planning, Council must:

Additional related legislation and standards for NSW:

The same human rights as other members of the community, facilitated by government and the community

Explain how the plan supports the goals of the State Disability Inclusion Plan, (i.e. strategies that support the four key DIAP areas).

•

Include details of its consultation about the plan with people with disabilities.

e) Encourage and create opportunities for people with disabilities to access services and activities.

d) Support employment of people with disabilities

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The Disability Inclusion Act 2014 (NSW) provides the legislative framework to guide state and local government disability inclusion and access planning. The Act supports people with disabilities to access:

Disability Inclusion Act 2014 (NSW)

New South Wales

b) Provide access to information

Include strategies to support people with disabilities, for example, strategies to:

Disability (Access to Premises — Buildings) Standards 2010

its dealings with matters relating to people with disabilities.

ballina shire council disability inclusion action plan 2017-2021

a) Provide access to buildings, events and facilities

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and carers. The NDS is underpinned by the UN human rights approach. The NDS aims to improve the life experiences of people with disability, their families and carers. The NDS seeks to develop an accessible and inclusive society that provides people with disability opportunities to participate in community life as equal citizens.

ballina shire council disability inclusion action plan 2017-2021

The DIAP will also work along with a number of additional Council plans including the Active Ageing Plan, the Pedestrian Access and Mobility Plan and the Equal Employment Opportunity Plan. The linkages between Council’s plans and polices will assist in ensuring that the needs of people with disability will be included in all aspects of Ballina Shire Council’s services, infrastructure and resources.

These values are reflected in the strategies and actions outlined later in this plan. Council’s strategies and actions will also inform Council’s Delivery Program and Operational Plan.

alongside. Council’s principal planning document is “Our Community Our Future”, Ballina Shire’s Community Strategic Plan (CSP). The CSP has a set of core values which underpin the way Council works as an organisation. Ballina Shire Council’s values are: creative, accessible, respectful, energetic, safe.

05/2017

05/ 2017

Figure 1: Relationship between the relevant policy and legislative instruments (Source NSW Disability Inclusion Action Planning Guidelines, November 2015)

ballina shire council disability inclusion action plan 2017-2021

ballina shire council disability inclusion action plan 2017-2021 05/2017

05/ 2017

total or partial loss of a part of the body the presence in the body of organisms causing disease or illness the presence in the body of organisms capable of causing disease or illness the malfunction, malformation or disfigurement of a part of the person’s body a disorder or malfunction that results in the person learning differently from a person without the disorder or malfunction, or a disorder, illness or disease that affects a person’s thought processes, perception of reality, emotions or judgment or that results in disturbed behaviour.

• • • • • •

previously existed but no longer exists may exist in the future (including because of a genetic predisposition to that disability), or is imputed to a person.

• • •

presently exists

•

And includes a disability that:

total or partial loss of the person’s bodily or mental functions

•

The Disability Discrimination Act 1992 (DDA) defines disability in relation to a person as:

A disability can occur at any time in a person’s life; prior to or at birth, as the result of accident, injury, chronic illness, or trauma, during childhood, adulthood or through older age. There is also a diverse range of psychological, biological, social and environmental factors which can impact on an individual’s mental health, and can cause a person to experience psychiatric disability.

What is a disability?

Community Profile

ballina shire council disability inclusion action plan 2017-2021

05/2017

The Australian Bureau of Statistics conducts regular surveys to measure the incidence of disability in Australia, and the need for support for older people and people with disabilities, to provide a demographic profile of people with disability compared with the general population. The most recent survey was conducted across Australia in 2015 and this is the fourth survey of its type since 2003, and the infographic on page 17 provides a summary of the results of the survey.

To avoid doubt, a disability that is otherwise covered by this definition includes behaviour that is a symptom or manifestation of the disability.

ballina shire council disability inclusion action plan 2017-2021 ballina shire council disability inclusion action plan 2017-2021

05/ 2017

Overall, 5.8% of the population reported needing assistance with core activities, compared with 4.9% for New South Wales.

Analysis of the need for assistance of people in Ballina Shire compared to New South Wales shows that there was a higher proportion of people who reported needing assistance with core activities.

no.

2.9 5.7 5.3 7.2 12.0 20.2 42.6

542 164 120 132 182 286 594 2,274

20 to 59 60 to 64 65 to 69 70 to 74 75 to 79 80 to 84 85 and over total persons needing assistance

4.9

48.3

26.4

16.6

10.6

7.7

6.7

2.4

2.2

2.6

1.0

2,033

482

332

224

508

110

5.3

46.6

24.7

13.4

6.2

4.6

2.7

2.1

2.7

1.4

4.2

47.7

27.0

15.5

9.6

6.5

5.8

2.1

1.6

1.9

0.9

% NSW

+241

+112

-46

-42

+33

+66

+34

+33

+17

2006 to 2011

change

05/ 2017

Source: Australian Bureau of Statistics, Census of Population and Housing 2006 and 2011. Compiled and presented in profile.id by .id, the population experts. (Usual residence data)

5.8

2.9

143

10 to 19

1.4

% of total age group % NSW

% of total age group

3.6

no.

2006

2011

5 to 9

0 to 4

assistance needed by age group (years)

Ballina Shire persons (usual residence)

In 2011 Ballina Shire had a total resident population of 39,273 people, living in 18,074 dwellings with an average household size of 2.35. The census identified that 2,274 residents or 5.8% of our population reported needing help in their day-to-day lives due to disability.

ballina shire council disability inclusion action plan 2017-2021

Need for assistance with core activities

05/2017

Levels of Disability in Ballina Shire

ballina shire council disability inclusion action plan 2017-2021

05/2017

In Ballina Shire there were 4,246 carers providing unpaid assistance to a person with a disability, long term illness or old age in 2011. The proportion of people providing unpaid care can be an important indicator of the level of demand for care services and the need for local and state governments to make provision for local facilities.. An increasing proportion of carers among the population may indicate inadequate care provision, the need for in-home support, or support for the carers themselves.

ballina shire council disability inclusion action plan 2017-2021

100.0

8.6

78.9

12.5

% regional NSW

31,249

2,720

24,881

3,648

no.

100.0

8.7

79.6

11.7

2006

100.0

9.5

79.0

11.5

% regional NSW

+983

-350

+735

+598

2006 to 2011

change

05/ 2017

Source: Australian Bureau of Statistics, Census of Population and Housing 2006 and 2011. Compiled and presented by .id, the population experts. (Usual residence data)

32,232

7.4

2,370 not stated

total persons aged 15+

79.5

25,616

no unpaid assistance provided

13.2

4,246

no.

2011

provided unpaid assistance

assistance to a person with a d i s a b i l i t y, long term illness or old age

Ballina Shire persons aged 15+ (usual residence)

Unpaid care

ballina shire council disability inclusion action plan 2017-2021

05/2017

Alteration of the design templates for the construction of footpaths to improve accessibility

Construction of an extensive network of accessible shared pathways

Ongoing condition audits of the pathway network

Employment of the regional works crew

Alteration of the design specification for public amenities such as picnic tables, drinking fountains and garbage bins

Redevelopment of the public swimming pools in Ballina and Alstonville incorporating accessible pool entry ramps and change facilities

Maintaining a network of accessible unisex toilets

Providing MLAK keys free of charge to eligible residents.

•

Construction of the first fully Accredited Changing Place toilet facility in NSW

•

Council has undertaken a range of projects and implemented actions that directly support the needs of people with disability. Some of the more recent examples include:

A Disability Access Reference Group has operated in Ballina Shire Council for over 20 years. The group includes individuals with a range of abilities and lived experiences that provide Council with advice on development applications, proposed redevelopments and a broad range of access and inclusion issues.

ballina shire council disability inclusion action plan 2017-2021

05/ 2017

Changing Places toilet facility in Tamar Street, Ballina

ballina shire council disability inclusion action plan 2017-2021

ballina shire council disability inclusion action plan 2017-2021 05/2017

05/ 2017

Creating liveable communities Supporting access to meaningful employment Improving access to services through better systems and processes

2. 3. 4.

By focusing on these themes Council was able to combine the results of the survey and face-to-face meetings to identify priority areas for each theme and then formulate strategies and actions to address the identified priorities.

Developing positive community attitudes and behaviours

All consultations were developed to ensure that the four key areas identified by the NSW State Government were addressed, namely:

Councils also undertook additional joint consultation with regional stakeholder groups as well as groups within each LGA. Results of each consultation were shared between the councils in the region. Locally, Ballina Shire Council consulted with the Ballina Community Disability Information Alliance, St Andrews Indigenous Respite group, Ability Links, and vision impaired and deaf communities. Ballina Shire Council’s Disability Access Reference Group also provided ongoing feedback in the preparation of this plan.

As detailed earlier in this plan, Ballina Shire Council worked collaboratively with neighbouring councils to develop a region-wide approach to consultation. A joint survey was developed which received over 500 responses from people with disabilities, carers, family and friends of people with a disability and a range of local disability service providers.

Community Consultation Outcomes

ballina shire council disability inclusion action plan 2017-2021

05/2017

- survey respondent

“Disability parking needs readdressing …most (accessible) parking spots are designed for side entry… a lot of people unload from the rear of the vehicle ... we have to unload into traffic … which is highly impracticable and dangerous”

Throughout the consultation process, many issues were raised. Some sit within the responsibility of Council, whilst others are beyond the domain of local government. Analysis of the responses from the consultations identified a number of issues that impede the ability of a person with a disability to participate fully in community life.

ballina shire council disability inclusion action plan 2017-2021

Inability to physically gain access into shops and cafes Having to ask businesses to put out ramps Inappropriate/limited access points along our pathway networks Kerb ramps not built to current standards Accessible parking bays that do not accommodate rear exiting passengers.

• • • • •

05/ 2017

- survey respondent

“Some of the shops down River Street cannot be accessed in my wheelchair due to there being a step or large obstacles in the doorway”

Lack of appropriate accessible paths of travel

•

There are a number of reoccurring issues raised in Ballina Shire that relate to access and inclusion, including:

ballina shire council disability inclusion action plan 2017-2021

05/2017

10% 40% 13% 15% 30%

vision impairment

user of mobility aids

mental health issue

intellectual disability

other type of disability

10%

percentage of respondents

hearing impairment

identify as having a/an ….

The survey asked respondents to indicate if they identified as having a type of disability. The following table provides a breakdown of what respondents from Ballina Shire identified with. (Please note that responders to the survey were able to tick more than one option and as such the results add up to more than 100%).

The majority of respondents from Ballina Shire were aged between 45-64 years. Ballina Island had the most respondents (43%) followed by residents of Lennox Head and Alstonville.

The regional survey had a total of 540 responses across the seven local government areas, with 91 from the Ballina LGA. Overall, 72% of the respondents were individuals, 12% were from organisations and 16% were made on behalf of an organisation.

ballina shire council disability inclusion action plan 2017-2021 05/ 2017

Respondents were asked to nominate up to three priority areas for each of the key themes. The following section provides a summary of the findings.

The majority of respondents from Ballina Shire identified that they were users of a mobility aid such as a wheelchair or a wheelie walker. This is perhaps a reflection of Ballina Island’s suitability for users of mobility aids as for the most part the island itself is relatively flat and well connected via an extensive pathway network.

ballina shire council disability inclusion action plan 2017-2021

ballina shire council disability inclusion action plan 2017-2021 05/2017

developing positive community ATTITUDES AND BEHAVIOURS

05/ 2017

People with disability should be involved in developing communication campaigns regarding inclusion (62%) Public events should be accessible (55%) Positive images of people with disability should be included in publications and promotions (51%) Council staff should be provided with training on access and inclusion (49%).

• • • •

- survey respondent

“The biggest access issue is human attitudes”

Public message campaigns should be developed and supported that highlight inclusion and recognises the rights and contribution of people with disabilities in the community (68%)

•

Respondents were encouraged to nominate up to three actions. Key responses were:

The survey asked “What is most important for changing attitudes and behaviours towards people with a disability in the community?

ballina shire council disability inclusion action plan 2017-2021

accessible beach matting, Lennox Head

05/2017

creating LIVEABLE COMMUNITIES

05/ 2017

Providing continuous accessible paths of travel between facilities and services in town centres and public areas e.g. accessible matting at beaches (68%) Providing accessible toilets in all public buildings (62%) Ensuring community programs and events are accessible through early consideration of venues, transport, toilets, parking (59%) Providing change tables (including adult change tables and hoists) in appropriate locations (20%).

•

• • •

- survey respondent

“Good access is the concern of all as it benefits everyone”

Encouraging promotion of accessible-for-all design (universal design) in the planning of new housing, infrastructure and buildings (70%)

•

Respondents were encouraged to nominate up to three priority areas. Key responses were:

The survey asked “What is most important for making communities liveable and accessible for people with disabilities?”

ballina shire council disability inclusion action plan 2017-2021

members of Ballina Shire Council Regional Works Crew

05/2017

supporting access to MEANINGFUL EMPLOYMENT

05/ 2017

Accessible workplaces (65%) Designing roles suitable for people with disabilities (54%) Inclusive recruitment processes (50%) Flexible working hours and locations (39%).

• • • •

- member of the Access Reference Group

“I’ve tried many times to find work, but the opportunities for me just aren’t there”

Changing people’s attitudes (75%)

•

Respondents were encouraged to nominate up to three priority areas. Key responses were:

The survey asked “What is most important for improving employment opportunities for people with disabilities?”

ballina shire council disability inclusion action plan 2017-2021

Ballina Shire Council Chambers

05/2017

improving access to services through SYSTEMS AND PROCESSES

05/ 2017

Access to communication supports such as hearing loops, touch screens, and translation services (55%) Knowing that there are ways to provide feedback and mechanisms for inclusion and accessibility e.g. Council access advisory committees (55%) Ensuring feedback and complaint mechanisms are accessible for people with disability (50%) Ensuring workplaces’ internal systems and processes are accessible (48%).

• • • •

- survey respondent

“There are so many services and activities that (most) people do and enjoy. These should be available for all folks to enjoy”

Ensuring all information is available in different formats for all abilities (70%)

•

Respondents were encouraged to nominate up to three priority areas. Key responses were:

We asked “What is most important for improving accessibility of systems and processes?”

ballina shire council disability inclusion action plan 2017-2021

River Street, Ballina

05/2017

developing positive community ATTITUDES AND BEHAVIOURS

creating LIVEABLE COMMUNITIES

supporting access to MEANINGFUL EMPLOYMENT

improving access to services through SYSTEMS AND PROCESSES

05/ 2017

The following section sets out the actions that Council will take to promote access and inclusion in response to:

Strategies and Actions

ballina shire council disability inclusion action plan 2017-2021

Council’s Access and Inclusion Team to monitor

conduct disability awareness training for staff

ensure that our systems and services meet the needs of people with disabilities

Increase Council staff awareness of access and inclusion

Promote inclusion and recognise the contribution of people with disabilities

1.3

1.4

1.5

training conducted

Council documents and websites to include people with a disability

Incorporate images of people with disability into plans and corporate documents

1.2

utilise quarterly Community Connect publication to highlight the work of Council’s Disability Access Reference Group

review Council events and implement strategies to improve access

articles in Community Connect

images included

participation rates of people with disability at community events

meetings held

Work with community event organisers to ensure that their events are inclusive and accessible

prepare inclusion and access guidelines for cultural and community events

conduct bi-monthly meetings with ARG

indicator

1.1

action

05/2017

Continue to support the role and function of the Ballina Shire Access Reference Group (ARG)

strategy

1 . AT T I T U D E S A N D B E H AV I O U R S

ballina shire council disability inclusion action plan 2017-2021

Strategic and Community Facilities Group

Risk and Human Resources

Corporate Communications

Events Support Officer

Strategic and Community Facilities Group

responsibility

ongoing

$0 integrated into existing training program

$0 integrated into existing access and inclusion activities

ongoing

1 year

ongoing

time frame

$0 integrated into existing activities

$0 integrated into existing access and inclusion activities

estimated costs (exclusive of staff time)

05/2017

CC2.3 Assist disadvantaged groups in our community

Connected Community (CC)

CC2.3 Assist disadvantaged groups in our community

Connected Community (CC)

CC2.2 Create events and activities that promote interaction and education as well as a sense of place

Connected Community (CC)

CC 2.3 Assist disadvantaged groups in our community

Connected Community (CC)

CC 2.3 Assist disadvantaged groups in our community

Connected Community (CC)

CSP theme/ priority

ballina shire council disability inclusion action plan 2017-2021

universal accessible open space and streetscapes constructed

ensure access and inclusion outcomes are key criteria in all new infrastructure projects

Provide access to streetscapes and community spaces

2.3

2.4

all new community amenities to be accessible via CAPT

continue to construct CAPT and repair sections as required

Maintain a network of Continuous Accessible Paths of Travel (CAPT)

2.2

develop accessible design guidelines for Ballina Shire

accessible toilets listed on Council’s website and the national toilet map

implement a program to promote the location of accessible public toilets

Improve awareness of accessible toilets throughout the shire

guidelines developed

Civil Services Group

Strategic and Community Facilities Group

Civil Services Group

Strategic and Community Facilities Group

audits undertaken

Assess the suitability of existing community facilities

2.1

additional CAPT constructed

Strategic and Community Facilities Group

undertake disability access audits of Council’s community facilities

responsibility

$0 integrated into existing access and inclusion activities

$0 integrated into existing Civil Services works program

$0 integrated into existing access and inclusion activities

estimated costs (exclusive of staff time)

2 years

ongoing

1 year

time frame

05/2017

CC 1.3 Monitor the built infrastructure and service delivered to the community to ensure relevant standards are met

Connected Community (CC)

CSP theme/ priority

ballina shire council disability inclusion action plan 2017-2021

indicator

05/2017

action

strategy

2. LIVEABLE COMMUNITIES

ballina shire council disability inclusion action plan 2017-2021

recruitment processes is not discriminatory

ensure recruitment methods provide people with a disability the opportunity to apply for positions

Improve opportunities for participation in Council’s workforce

3.4

training completed

provide access and inclusion training to all new staff

3.3

Ballina Shire Council registered with the NDIS

Increase awareness of working with people with a disability

3.2

audit completed

Implement disability employment audit program

Increase opportunities for people with disabilities to enter the workforce

Regional Works Crew maintained

3.1

indicator

continue to support the employment of the Regional Works Crew

action

05/2017

Maintain employment opportunities for people with disabilities

strategy

3. MEANINGFUL EMPLOYMENT

ballina shire council disability inclusion action plan 2017-2021

Risk and Human Resources

responsibility

2 years

ongoing

$0 integrated into existing training program

$0 integrated into planed Risk and Human Resources activity

2 years

ongoing

$0 integrated into existing staffing costs

$0 integrated into planed Risk and Human Resources activity

time frame

estimated costs (exclusive of staff time)

05/2017

Prosperous Economyy (PE)

CC2.3 Assist disadvantaged groups in our community

Connected Community (CC)

CC2.3 Assist disadvantaged groups in our community

Connected Community (CC)

PE 2.2 Enhance transport and other business networks

CC 2.3 Assist disadvantaged groups in our community

Connected Community (CC)

CC 2.3 Assist disadvantaged groups in our community

Connected Community (CC)

CSP theme/ priority

ballina shire council disability inclusion action plan 2017-2021

provided training to staff on inclusive community engagement

Ensure that Council’s community engagement processes are accessible and inclusive

4.2

4.3

ensure that any new community facilities with meeting rooms incorporate hearing loops

People of all abilities have the opportunity to participate in community process

audit of Council’s website to be compliant with WCAG 2.0 AA

provided training to staff in the creation of accessible documents

interpreter provided for Council meetings and community consultations upon request

people with disabilities have the opportunity to participate in community consultations

new facilities are equipped with hearing loop systems

Council documents and websites meet the requirements of the WCAG 2.0 AA

Council information is available in a range of formats that meet the needs of people with a disability

4.1

indicator

05/2017

action

Council information is accessible to all people regardless of ability

strategy

4. SYSTEMS AND PROCESSES

ballina shire council disability inclusion action plan 2017-2021

all of Council

Strategic and Community Facilities Group

Risk and Human Resources

responsibility

$ 90 per hour of interpreter services

$0 integrated into the building design process

$0 integrated into existing training program

estimated costs (exclusive of staff time)

ongoing

1 year

time frame

05/2017

Engaged Leadership (EL)

EL 1.2 Involve our community in the planning and decision making process of Council

Engaged Leadership (EL)

EL 1.1 Facilitate and develop strong relationships and partnerships with the community

CSP theme/ priority

ballina shire council disability inclusion action plan 2017-2021

ballina shire council disability inclusion action plan 2017-2021 05/2017

05/ 2017

Council understands it has a legal responsibility to provide services and facilities that do not discriminate against people with a disability. Council will continue to improve access and inclusion to its services and facilities. This DIAP is a demonstration of Council’s commitment to continually improving the Ballina Shire community to meet the needs of all residents regardless of ability.

Many of the actions in the DIAP are a continuation of the work Council is already doing and will continue to do. Some of the actions listed in the DIAP are not funded and the funds will be subject to Council’s annual budget process. When Council constructs new facilities or amenities the needs of people with a disability will become a key consideration in the process.

The DIAP and its actions will become a permanent agenda item for Council’s Access Reference Group (ARG). The ARG will suggest modifications of strategies and actions to ensure the anticipated outcomes are met. Council’s Strategic and Community Facilities Group will continue to service the ARG and report on the actions arising out of the DIAP.

Ballina Shire Council’s Access and Inclusion Team will oversee and monitor the implementation of Council’s DIAP. The actions will be integrated into Council’s Delivery Program and progress on the plan will be reported each quarter.

Monitoring and Evaluation

ballina shire council disability inclusion action plan 2017-2021

A6 capital expenditure

Project Description

TOTAL - INFORMATION SERVICES

2312.7524 Telephone System 2312.7912 Information Technology

Reference

210,000

188,000 22,000

Total Project Value

15,253,300

TOTAL - COMMERCIAL SERVICES

Project Description

66,000 1,881,000 2,500,000 539,300 3,014,000 8,000,300

Property - Land Development Skennars Head Easement 54 North Creek Road Southern Cross Industrial Estate Russellton Industrial Estate Wollongbar Urban Expansion Area Sub Total

2302 2336 2320 2323 2335

100,000 100,000

0 0

153,000 7,000,000 7,153,000

Total Project Value

Property - Commercial 2336.7793 Shelly Beach Café - Infrastructure Sub Total

2375

Camping Ground Flat Rock Sub Total

Airport 2351.3963 Miscellaneous Works 2351.4165 Terminal Expansion Sub Total

Reference

87,000

65,000 22,000

Original 2017/18 Estimate

10,295,000

2,500,000 500,000 720,000 3,720,000

100,000 100,000

75,000 6,400,000 6,475,000

Original 2017/18 Estimate

37,800

Carry Forwards

2,253,000

39,300 1,193,000 2,168,000

935,700

47,000 47,000

20,000 20,000

18,000

Carry Forwards

58,100

Approved Variations

(8,191,800)

250,000 (2,188,700)

66,000 (104,700) (2,400,000)

(43,100) (43,100)

(120,000) (120,000)

60,000 (5,900,000) (5,840,000)

Approved Variations

3,387,400

66,000 607,700 12,700 384,800 2,058,000 3,129,200

3,900 3,900

0 0

22,300 232,000 254,300

Expended This Year

78%

100 73 13 71 95 85

100 100

15 46 39

% Expended

3,786,700

66,000 862,800 12,700 385,500 2,066,400 3,393,400

3,900 3,900

0 0

48,600 340,800 389,400

Including Commitments

87%

100 104 13 71 96 92

100 100

32 68 60

% Expended

182,900

160,900 22,000

Latest 2017/18 Estimate

173,400

160,900 12,500

Expended This Year

95%

100 57

% Expended

176,000

160,900 15,100

Including Commitments

96%

100 69

% Expended

Operational Plan Review Capital Expenditure - General Fund - Information Services - 2017/18 30-June-2018

4,356,200

66,000 831,000 100,000 539,300 2,163,000 3,699,300

3,900 3,900

0 0

153,000 500,000 653,000

Latest 2017/18 Estimate

Operational Plan Review Capital Expenditure - General Fund - Commercial Services Unit - 2017/18 30-June-2018

N/A N/A

Design / Consent

Complete Complete Complete Complete Complete

Complete

N/A

N/A Complete

Design / Consent

Complete Complete

Status

Complete Complete

Status

Complete 31-Dec-18 Contract delays have extended completion date 31-Dec-18 Planning consent and design costs Complete Complete

Complete

N/A

30-Sep-18 30-Jun-19

Commence Completion

Milestone Dates

Complete 01-Jun-17 01-Jun-18 Complete Complete

Complete

N/A

01-May-18 01-May-18

Commence Completion

Milestone Dates

WO148 WO149 2144 WO150 WO388 WO512 WO515 WO516 WO538 WO542 2203 2217 2218 2219 2202 2386 2387 2388 2389 2390 2399 2401

2400

2027 2046 WO146 WO381 2157 2177 WOXXX WO390 WO441 WO630 WO503 WO508 WO536 WO541 2354 2380 2382 2383 2385

2010.3049 2010.3103 2010.3130 2010.3136 2010.3141 2010.4022 2010.4023 2010.4025 2010.4026 2010.4027 2128 2010.3130 2162 2378 2398

Reference

7,800,000 324,000 380,000 603,500 6,000,000 100,000 183,400 7,000,000 830,000 900,000 74,100 220,000 50,000 1,997,000 1,000,000 250,000 116,000 320,000 89,000 318,000 146,000 27,400 28,728,400

504,000 279,000 26,000 210,000 257,000 321,000 693,000 586,000 1,958,000 846,000 310,000 130,000 85,000 50,000 468,000 205,000 350,000 243,000 142,000 227,000 1,992,400 140,000 10,022,400

Rural Roads Section 94 Reseals and Overlays Rural Roads Reseals Howards Road Realignment Rural Roads Heavy Patching Teven Road Bagotville Road (Segment 50) Marom Creek Devils Elbow Nashua Road Ross Lane / Coast Road - Roundabout Ross Lane - Straightening Riverbank Road Tintenbar to Ewingsdale Handover Reseals Tintenbar to Ewingsdale Handover Facilities Tintenbar to Ewingsdale Handover Patching River Drive (Segment 140) Pimlico Road Wardell Road Fernleigh Road (Segment 10) River Drive (Segment 90) Fernleigh Road (Segment 70) The Coast Road / Byron Bay Road Ellis Road Sub Total

5,600 45,000 96,000 0 10,000 60,000 100,000 10,000 120,000 50,000 22,000 80,000 100,000 21,000 100,000 819,600

Total Project Value

Urban Roads Ballina Heights Drive Urban Roads Reseals Urban Roads Heavy Patching Grant Street, Ballina Hutley Drive - Northern Connection Hutley Drive - Middle Section (pre-construction) Hutley Drive - Southern Connection Airport Boulevard Lake Ainsworth Precinct - Eastern Precinct Lake Ainsworth Precinct - Southern Precinct Fawcett Lane, Ballina Sunnybank Drive, Ballina Ballina Bypass Skennars Head Road / Coast Road R'about Angels Beach Drive / Links Avenue Roundabout Cherry Street, Ballina Simmons Street, Ballina Northumberland Avenue, Ballina Burnet Street, Ballina Links Avenue, Ballina Tamar Street, Ballina Cumbalum - Road Widening Sub Total

Urban Stormwater Seamist Place, Lennox Head Coogee Street, Ballina Grant Street, Ballina Stormwater Asset Data Collection Skinner Street, Ballina Killarney Crescent Megan Crescent / Dodge Lane Rutherford Street and Tresise Place Kerr Street Burns Point Ferry Road (Tidal Gates) Urban Lane Improvements Grant Street (Tamar to River St), Ballina Tanamera Drive, Alstonville Urban Streets (Tidal Gates) Houghalans Creek Road Culverts Sub Total

Project Description

861,900

156,200

1,971,500

309,700 166,000 350,000 243,000 142,000 180,000

3,684,700

307,800

329,700

1,028,000

14,700 34,200 257,300

9,700

2,403,400

(318,000) (146,000)

493,800 27,000

773,600 730,000 74,100 207,000

38,800 457,500 50,600 5,000

10,000

163,700

6,300 0 25,100

7,000 125,300

Carry Forwards

321,000 272,000

175,000

184,000 314,000

250,000 116,000 320,000 89,000 318,000 146,000 0 9,275,000

200,000

170,000

7,000,000

324,000 342,000

22,000 80,000 42,000 21,000 78,000 434,000

120,000

61,000 10,000 0 0

Original 2017/18 Estimate

47,000 1,992,400 140,000 1,861,100

39,000 (350,000) (90,000)

28,000 (19,000) 130,000 85,000 50,000

(257,300) (305,000) 60,700 35,300

310,000 (35,000)

27,400 (6,292,200)

(240,000) (100,000) (315,000) (83,000)

13,000 (150,000) 239,200

146,000 2,500,000 10,000 183,000 (6,900,000) (720,000) (900,000)

(2,800)

(21,000) 22,000 (258,500)

(18,000) (75,000)

(115,000)

5,600 (4,500) (59,000) (61,000) (5,600) 60,000 13,000

Approved Variations

503,700 279,000 14,700 209,200 0 16,000 662,400 35,300 1,889,900 28,000 288,800 130,000 85,000 50,000 465,900 205,000 0 153,000 142,000 227,000 1,992,400 140,000 7,517,300

10,000 321,200 380,800 603,500 2,550,600 15,000 183,000 100,000 53,600 0 74,100 220,000 50,000 733,000 27,000 10,000 16,000 5,000 6,000 0 0 27,400 5,386,200

5,600 2,500 66,300 0 4,400 60,000 13,000 6,300 5,000 25,100 4,000 5,000 42,000 0 100,000 339,200

Latest 2017/18 Estimate

273,800 259,100 6,000 171,000 0 7,400 661,800 35,700 1,450,600 14,300 314,000 130,600 83,700 33,800 484,300 205,000 8,300 23,500 187,200 233,100 522,800 140,000 5,246,000

2,000 296,900 272,600 603,100 2,494,300 11,500 183,400 53,200 63,300 0 0 220,400 42,000 731,600 0 5,700 0 9,000 6,600 0 0 27,400 5,023,000

5,600 0 66,400 0 0 15,700 3,300 0 0 400 3,600 0 700 0 77,400 173,100

Expended This Year

54 93 41 82 100 46 100 101 77 51 109 100 98 68 104 100 100 15 132 103 26 100 70

20 92 72 100 98 77 100 53 118 100 0 100 84 100 0 57 0 180 110 100 100 100 93

100 0 100 100 0 26 25 0 0 2 90 0 2 100 77 51

% Expended

273,800 259,100 6,000 171,000 0 7,400 661,800 35,700 1,464,400 14,300 314,000 130,600 83,700 33,800 542,800 205,000 8,300 23,500 187,200 252,700 565,200 140,000 5,380,300

6,500 296,900 272,600 603,100 2,494,300 11,500 183,400 53,200 67,100 0 0 220,400 42,000 731,600 0 5,700 0 9,000 6,600 0 0 27,400 5,031,300

5,600 0 66,400 0 0 56,700 3,300 0 0 400 3,600 0 700 0 77,400 214,100

Including Commitments

54 93 41 82 100 46 100 101 77 51 109 100 98 68 117 100 100 15 132 111 28 100 72

65 92 72 100 98 77 100 53 125 100 100 100 84 100 100 57 100 180 110 100 100 100 93

100 100 100 100 100 95 25 100 100 2 90 100 2 100 77 63

% Expended

Capital Expenditure - General Fund - Engineering Works - 2017/18 30-June-2018

N/A N/A N/A N/A N/A N/A N/A N/A Complete Complete N/A N/A N/A N/A N/A N/A N/A Complete N/A Complete Complete Complete

Complete N/A N/A Complete Complete Complete Complete 31-Jul-18 Uncertain Uncertain Complete N/A N/A Complete Complete N/A N/A Uncertain N/A Deferred Deferred Complete

N/A N/A N/A N/A N/A Uncertain N/A N/A N/A N/A N/A N/A Uncertain N/A N/A

Design / Consent

Complete Complete Complete Complete 01-Aug-18 01-Sep-18 Complete Complete Complete Complete Complete Complete Complete Complete Complete Complete 01-Jul-18 Uncertain Complete Complete 01-Apr-18 Complete

Complete Complete Complete Complete Complete Uncertain Complete 01-Jan-19 Uncertain Uncertain 01-Jul-18 Complete Complete Complete Complete Deferred 01-Jul-18 Uncertain 01-Jul-18 Deferred Deferred Complete

Complete Complete Complete N/A Uncertain Complete Ongoing Uncertain Uncertain 01-Oct-17 Complete Uncertain 01-Jun-18 N/A Complete

Complete Complete Complete Complete 30-Sep-18 30-Oct-18 Complete Complete Complete Complete Complete Complete Complete Complete Complete Complete 31-Aug-18 Uncertain Complete Complete 31-Aug-18 Complete

Complete Complete Complete Complete Complete Uncertain Complete 31-Dec-19 Uncertain Uncertain 30-Sep-18 Complete Complete Complete Complete Deferred 30-Aug-18 Uncertain 30-Aug-18 Deferred Deferred Complete

Complete Complete Complete N/A Uncertain Complete Ongoing Uncertain Uncertain 31-Aug-18 Complete Uncertain 30-Sep-18 N/A Complete

Commence Completion

Milestone Dates

Drainage outlet reinstatement requires approval (possibly DA)

Acquisition costs On-going preconstruction activities Infrastructure provided by developer Development application lodged and being assessed by JRPP Review of environmental factors lodged and being assessed Review of environmental factors lodged and being assessed

Maintenance of compensatory vegetation plantings

To be funded once investigation is completed

Ongoing investigation for further stages Further pipe failure discovered, re-scope required To be funded once investigation is completed Floodgates to be supplied / fitted

Floodgates to be confirmed following Burns Point Ferry Road trial

Status

4,755,700

105,000 143,000 123,000 179,000 200,000 150,000 40,000 568,000 1,508,000

Total - Ancillary Services

Water Transport East Wardell Pontoon Captain Cook Park Pontoon Fishery Creek Pontoon Faulks Reserve Pontoon Brunswick Street Boat Ramp Lennox Head North Creek Road Boat Ramp Emigrant Creek Access Study Keith Hall Boat Ramp Sub Total

2200.3965 2200.3966 2200.3967 2200.3968 2200.4189 2200.419 2200.6499 2200.6486

TOTAL - ENGINEERING WORKS

112,000 13,200 80,000 9,500 36,000 70,000 10,000 0 17,000 45,000 127,000 30,000 15,000 578,000 1,142,700

Footpaths and Shared Paths Sneaths Road, Wollongbar River Street - Median Carlisle Street, Wardell Martin Street Compton Drive Ballina Pool Redevelopment Alstonville Pool Redevelopment Chickiba Drive, Ballina - Refuge Chickiba Drive, Ballina Pine Avenue, Ballina Burnett Street, Ballina Alston Avenue, Alstonville Hill Avenue, Ballina - Refuge Wardell Boardwalk Sub Total

2369 2141 WO409 2175 2363 2227 2228 2391 2392 2393 2394 2395 2396 2029

1,864,000 1,700,000 3,564,000

Cycleways - Coastal Shared Path and Walk Coastal Shared Path - Angels to Sharpes Coastal Shared Path - Skennars to Pat Morton Sub Total

2357 2397

46,323,100

49,000 49,000

Ancillary Transport Services Street Lighting Sub Total

2030

160,000 160000

39,079,800

105,000 134,000 50,000 10,000 30,000 329,000

Total Project Value

RMS Regional Roads Reseals Sub Total

Total - Roads and Bridges

Bridges Maguires Bridge - Design Bridges Various Pearces Creek Bridge Marom Creek Bridge Canal Bridge Guardrail Sub Total

Project Description

2077

WO550

WO29 WO86 2213

Reference

14,962,700

200,000

1,265,000

366,000

25,000 17,000 40,000 147,000 30,000 15,000

92,000

850,000 850,000

49,000 49,000

13,063,700

104,000

Original 2017/18 Estimate

5,821,900

136,000 40,000 276,000 1,027,000

85,000 265,000 75,000 150,000

140,900

45,000

7,500 24,300

13,200

95,900 0 95,900

0 0

4,490,300

0 30,000 115,400

45,900 39,500

Carry Forwards

(4,805,500)

240,000 (230,000)

5,000 (164,000) 21,000 4,000 (200,000) (136,000)

33,000 95,000

5,000 (20,000)

4,000 2,000 (20,000) 78,500 21,500 (25,000)

16,000

(45,900) (800,000) (845,900)

160,000 160,000

(4,477,000)

(45,900)

(45,900) (59,600) 50,000 9,600

Approved Variations

15,228,200

90,000 101,000 96,000 154,000 0 0 40,000 516,000 997,000

655,000

108,000 13,200 4,000 9,500 4,300 78,500 21,500 0 17,000 45,000 127,000 30,000 15,000 33,000 506,000

50,000 50,000 100,000

49,000 49,000

160,000 160,000

13,077,000

0 83,900 50,000 9,600 30,000 173,500

Latest 2017/18 Estimate

11,934,400

70,500 79,000 94,600 126,700 7,300 9,100 39,100 267,400 693,700

547,900

97,100 0 3,500 9,600 3,400 98,800 25,900 0 21,200 67,200 126,400 0 0 33,900 487,000

39,500 14,600 54,100

6,800 6,800

163,000 163,000

10,356,700

0 58,200 4,400 10,800 14,300 87,700

Expended This Year

78%

78 78 99 82 100 100 98 52 70

90 0 88 101 79 126 120 100 125 149 100 0 0 103 96

79 29 54

14 14

102 102

100 69 9 113 48 51

% Expended

12,333,200

70,500 79,000 95,900 128,200 14,700 17,400 39,700 294,000 739,400

666,200

97,100 0 3,500 9,600 3,400 98,800 25,900 0 21,200 67,200 126,400 0 0 33,900 487,000

113,000 59,400 172,400

6,800 6,800

163,000 163,000

10,550,500

0 68,600 45,200 10,800 14,300 138,900

Including Commitments

81%

78 78 100 83 100 100 99 57 74

102

90 100 88 101 79 126 120 100 125 149 100 100 100 103 96

226 119 172

14 14

102 102

100 82 90 113 48 80

% Expended

Capital Expenditure - General Fund - Engineering Works - 2017/18 30-June-2018

Complete Complete Complete Complete Uncertain Uncertain Complete Complete

Complete Complete Complete Complete Complete Complete Complete N/A Complete Complete Complete Complete Complete Complete

Complete Complete

31-Mar-18

N/A

Complete Complete Complete Complete Complete

Design / Consent

Complete Complete Complete Complete Uncertain Uncertain Complete Complete

Complete Complete Complete Complete Complete Complete Complete N/A Complete Complete Complete 01-Jul-18 01-Jul-18 Complete

Complete 01-Nov-18

Uncertain

Complete

Uncertain Complete Uncertain Complete Complete

Preconstruction in progress with construction scheduled for 2018/19

Delay due to Crown Lands concurrence required by Essential Energy

Design only

Status

Complete Complete Complete Complete Uncertain Uncertain Complete Complete

Seeking grant funding in 2018/19 Seeking grant funding in 2018/19

Complete Complete Complete Complete Complete Consultation with adjacent property owners stalled - continue with design Complete Complete N/A Complete Complete Complete 31-Aug-18 31-Aug-18 Complete

Complete 30-Jun-19

Uncertain

Complete

Uncertain Complete Uncertain Complete Complete

Commence Completion

Milestone Dates

Project Description

Community Facilities Community Centres ALEC Community Halls Sub Total

TOTAL - COMMUNITY FACILITIES

Swimming Pools 2220.6478 Ballina and Alstonville Swimming Pools Sub Total

Community Gallery 2105.8920 Community Gallery - Lighting 2105.1120 Community Gallery - Expansion Crane Street Sub Total

2199

2104

Project Description

15,844,000

15,666,000 15,666,000

80,000 54,000 134,000

6,000 38,000 0 44,000

Total Project Value

13,470,000

TOTAL - OPERATIONS SUPPORT

Reference

1,964,000 1,964,000

Plant and Fleet Light Vehicles and Heavy Plant (Net) Sub Total

2215

83,000 83,000

61,000 84,000 102,000 12,000 25,000 12,000 40,000 100,000 151,000 120,000 684,000 8,000,000 100,000 9,491,000

2223

Procurement and Building Management Public Hall - Swift Street Lennox Head Community Centre - Roofing Lennox Head Community Centre - Cladding Lennox Head Community Centre - Painting Ballina Surf Club A - External Painting Kentwell Centre - Painting Alstonville Swimming Pool - Repainting Ballina Surf Club - Building A - Café Public Amenities - Pop Denison Public Amenities - North Missingham (Shaws Bay) Ballina Surf Club - Building B Ballina Indoor Sports Centre Lennox Head Surf Club - Design and Approval Sub Total

280,000 1,652,000 1,932,000

Total Project Value

Quarries Road Extension Sub Total

WO545 WO547 WO577 WO578 WO579 WO580 WO581 WO625 5890 5891 2342.4404 2344.8718 2345.8697

Administration Centre and Depot Facilities 2102.2287 Depot No. 1 - Improvement Program 2102.3964 Administration Centre - Air-conditioning and Roof Sub Total

Reference

5,950,800

5,927,800 5,927,800

0 0 0

23,000

Original 2017/18 Estimate

5,229,600

1,396,600 1,396,600

0 0

102,000 25,000 25,000 12,000 40,000 100,000 0 104,000 0 3,257,000 0 3,665,000

168,000 0 168,000

Original 2017/18 Estimate

5,111,800

5,013,800 5,013,800

40,900 36,300 77,200

20,800 20,800

Carried Forward

2,140,200

667,500 667,500

78,800 78,800

151,000 0 683,500 75,000 50,000 1,087,100

60,600 67,000

110,200 196,600 306,800

Carried Forward

3,808,700

1,964,100 1,964,100

0 0

60,600 84,000 0 11,500 25,000 12,000 40,000 100,000 151,000 120,200 683,500 300,000 50,000 1,637,800

28,200 178,600 206,800

Latest 2017/18 Estimate

2,044,800

693,400 693,400

0 0

65,200 6,500 1,000 11,500 19,700 10,900 30,300 101,300 148,500 120,300 283,000 357,200 17,000 1,172,400

6,000 173,000 179,000

Expended This Year

54%

35 35

100 100

108 8 100 100 79 91 76 101 98 100 41 119 34 72

21 97 87

% Expended

2,879,900

807,600 807,600

0 0

65,200 87,600 1,000 11,500 25,000 10,900 37,900 101,300 148,500 120,300 848,200 409,100 17,000 1,883,500

15,800 173,000 188,800

Including Commitments

1,516,600

1,498,600 1,498,600

18,000 18,000

(17,000) 37,800 (20,800) 0

Approved Variations

12,579,200

12,440,200 12,440,200

40,900 54,300 95,200

6,000 37,800 0 43,800

Latest 2017/18 Estimate

12,449,200

12,374,300 12,374,300

0 61,200 61,200

6,100 7,600 0 13,700

Expended This Year

99%

99 99

0 113 64

102 20 100 31

% Expended

12,481,200

12,406,300 12,406,300

0 61,200 61,200

6,100 7,600 0 13,700

Including Commitments

99%

100 100

100 113 64

102 20 100 31

% Expended

76%

41 41

100 100

108 104 100 100 100 91 95 101 98 100 124 136 34 115

56 97 91

% Expended

Capital Expenditure - General Fund - Community Facilities - 2017/18 30-June-2018

(3,561,100)

(100,000) (100,000)

(78,800) (78,800)

(3,114,300)

(3,032,000)

16,200

17,000 (102,000) (13,500)

(250,000) (18,000) (268,000)

Approved Variations

Capital Expenditure - General Fund - Operations Support - 2017/18 30-June-2018

Complete

Complete Complete

N/A N/A 28-Feb-18

Design / Consent

N/A

Complete

N/A N/A N/A N/A N/A N/A N/A Complete Complete Complete Complete Complete Uncertain

31-Jul-18 Complete

Design / Consent

Complete

01-Sep-18 Complete

Complete Ongoing N/A

Seeking planning approvals for the Welders Shed

Status

Ongoing

31-Dec-18

High priority works following transfer of management Works priority under review

Complete

31-Mar-19 Secured grant funds to complete project in 2018/19 Complete

Complete Ongoing N/A

Status

Complete Complete $84,000 expenditure committed. Works completed. Deferred Complete Complete Complete Complete Complete Complete Complete 31-Aug-18 31-Aug-19 Capital expenditure will incur during 2018/19 Uncertain Design being reviewed

30-Jun-19 Complete

Commence Completion

Milestone Dates

Ongoing

01-Aug-18

Complete Complete Deferred Complete Complete Complete Complete Complete Complete Complete 01-Feb-18 01-Jan-19 Uncertain

01-Jan-19 Complete

Commence Completion

Milestone Dates

372001 365001 364001

7512 208 209

7008 239 253001 300002 304002 352002

2215 125 140 223 264 274 276 277 5680 5682 5687 6519 7001 10001 32001 58002 155002 156001 159001 189002 215003 252002 256001 273001 279005 281006 286005 287005 292001 308002 309001 314001 318002 361001 15 21 28 29 2001 12002 31002 132003 162002 187001 211001 217001 227001 235002 236001 242002 262001 268001 302002 351001

Reference

GENERAL FUND Trailer Float Trailer Tipper Truck Spray Trailer Kerb Machine Roller Utility Trailer Trailer Mobile Works Room Floor Scrubber Utility Utility Utility Tractor Mower Utility Passenger Vehicle Utility Passenger Vehicle Utility Scrubber Mower Mower Mower Mower Mower Utility Mower Mower Utility Mower Mower Truck Truck Truck (Fuel) Truck Utility Utility Utility Utility Utility Utility Utility Utility Utility Utility Utility Slasher Utility Grader Utility Utility Miscellaneous SUB TOTAL WATER OPERATIONS Caravan - Lunchroom Generator Utility Utility Vacuum Excavator Truck SUB TOTAL WASTEWATER OPERATIONS Generator Generator (Bypass Pump) Forklift Trailer Mounted Bypass Pump Transporter Van CCTV Pipe Inspections SUB TOTAL TOTAL - PLANT REPLACEMENT PROGRAM

Project Description

Total Project Value

83,000 75,000 30,000 0 0 0 188,000 1,908,000

45,000 58,400 20,000 0 200,000 323,400

135,000 190,000 90,000 12,300 40,600 122,600 27,700 7,200 4,800 40,000 1,900 63,700 33,000 21,900 146,200 71,400 25,000 26,200 38,600 21,800 25,000 41,000 30,500 21,000 21,000 21,000 21,000 26,700 15,800 11,100 25,700 11,200 5,700 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,396,600

Original Budget

56,000 45,000 115,000 216,000 936,500

53,000

(45,000) 41,000 7,000 50,000

25,000 35,000 24,400 25,000 20,000 23,000 27,000 25,000 25,000 20,400 47,000 40,000 30,000 360,000 20,000 25,000 (57,900) 667,500

85,000

60,000

(11,100)

(41,000) (30,500)

(71,400)

(25,100)

(12,300)

Carried Forward

58,000 58,000 65,500

(25,000) (10,000) (34,000) 176,500 107,500

(100,000)

(50,000)

Approved Variations

83,000 75,000 30,000 56,000 45,000 173,000 462,000 2,910,000

0 74,400 17,000 16,000 376,500 483,900

135,000 190,000 90,000 0 40,600 122,600 27,700 7,200 4,800 40,000 1,900 38,600 33,000 21,900 146,200 0 25,000 26,200 38,600 21,800 25,000 0 0 21,000 21,000 21,000 21,000 26,700 15,800 0 25,700 11,200 5,700 60,000 (50,000) 85,000 (50,000) 25,000 35,000 24,400 25,000 20,000 23,000 27,000 25,000 25,000 20,400 47,000 40,000 30,000 360,000 20,000 25,000 (57,900) 1,964,100

Revised Budget

0 0 0 56,800 43,200 130,700 230,700 1,032,100

0 73,900 17,600 16,500 0 108,000

(47,400) 0 (45,500) 0 0 0 23,800 0 0 0 0 0 16,600 0 28,600 0 359,000 27,700 23,900 9,300 693,400

0 0 0 0 0 0 0 0 0 0 0 19,600 0 0 74,700 0 0 0 18,300 26,200 36,800 0 0 27,000 27,000 27,000 27,000 0 0 0 0 13,800 0

Expended to date

0 0 0 101 96 76 50% 35%

100 99 104 103 0 22%

0 0 0 100 0 0 0 0 0 0 0 51 0 0 51 100 0 0 47 120 147 100 100 129 129 129 129 0 0 100 0 123 0 0 95 0 91 0 0 0 95 0 0 0 0 0 81 0 72 0 100 139 96 -16 35%

% Expended

0 0 0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Including Commitments

100 100 100 0 0 0 0% 0%

0 0 0 0 100 0%

100 100 100 0 100 100 100 100 100 100 100 0 100 100 0 0 100 100 0 0 0 0 0 0 0 0 0 100 100 0 100 0 100 100 0 100 0 100 100 100 0 100 100 100 100 100 0 100 0 100 0 0 0 0 0%

% Expended

Capital Expenditure - Operations Support - 2017/18 - Plant Purchases

Ordered Ordered Uncertain Complete Complete Complete

Deferred Complete Complete Complete Ordered

$ 84,212 $ 84,212 Uncertain Complete Complete Complete

Deferred Complete Complete Complete $ 352,523

Complete Complete Complete

30-Jun-18 30-Jun-18 Uncertain Complete Complete Complete

Deferred Complete Complete Complete 30-Jun-18

Complete Complete Complete

Complete

Complete Complete Complete Complete

31-Jul-18 Complete

37,200

Complete

Complete 31-Jul-18

Complete

Complete $ 40,000

Complete

Cancelled

Complete Cancelled

Cancelled Complete

Complete In progress Complete

In progress

Complete In progress

Complete In progress Complete In progress

Complete

Cancelled Complete Complete Complete Complete

Complete

Complete Complete Complete

Complete Complete Complete On hold Cancelled Complete Complete Complete Complete Cancelled

Cancelled Complete Complete Complete Complete

Complete Cancelled

Cancelled

Complete Complete Complete

Cancelled Complete

In progress

Cancelled

Status

Cancelled

In progress

Amount

Key Actions

Cancelled

In progress In progress

Ordered

Trialing another plant item prior to purchase

referred to as 42001

Replacement vehicle purchased in previous financial year

Status

Project Description

TOTAL - ENVIRONMENTAL AND PUBLIC HEALTH

2172.7770 Shaws Bay - Compton Drive and Eastern Arm

Reference

TOTAL - WASTE MANAGEMENT

2225.6495 Stockpile Processing Areas 2225.6496 External Roads

2225.6489 Recycled Handling Covered Area

2225.6487 Resource Recovery

2230.7404 Domestic Waste Vehicles 2235.529 Conveyor System and Shed

Project Description

12,934,000

TOTAL - OPEN SPACES

Reference

107,000 13,000 8,654,000 78,000 2,200,000 62,000 11,114,000

Sports Fields Kingsford Smith Lights Kingsford Smith Clubhouse Wollongbar Sports Fields Ballina Tennis Club Skennars Head Sports Fields Williams Reserve Lighting Sub Total

2171 2303 2338 2376 2377 2402

856,000

Total Project Value

307,000

0 47,000

110,000

0 150,000

Total Project Value

45,000 160,000 30,000 180,000 500,000 25,000 80,000 50,000 60,000 100,000 350,000 150,000 1,730,000

Open Spaces and Reserves Play Equipment - Bulwinkel Play Equipment - Fawcett Park Play Equipment - Shade Sails Ballina Heights Play Equipment - Kings Court Wollongbar Skate Park Crown Reserves - Improvements Sharpes Beach Observation Tower Ocean Pool - Design and Approvals Porter Park Multi Court Killen Falls Amenities Pop Denison Master Plan Captain Cook Master Plan Sub Total

5334 5419 3972 5427 2160 2205 2205 5609 6500 6501 2373 2373

90,000 90,000

Total Project Value

Cemeteries East Ballina Cemetery Master Plan Sub Total

Project Description

2160

Reference

208,000

Original 2017/18 Estimate

2,145,000

56,000 47,000

209,000

1,533,000 300,000

Original 2017/18 Estimate

2,053,000

1,320,000

20,000 1,300,000

608,000

Carry Forwards

974,300

309,000

202,000 0

107,000

342,600 148,900 665,300

50,000

450,000 25,000

643,000

123,800

Carry Forwards

8,000 160,000

90,000 90,000

Original 2017/18 Estimate

40,000

Approved Variations

(1,838,000)

(56,000)

110,000

(209,000)

(1,533,000) (150,000)

Approved Variations

(1,338,000)

13,000 35,000 58,000 (1,250,000) 62,000 (1,082,000)

(262,000)

79,800 50,000 60,000 8,000

30,000 50,000 (450,000)

(89,800)

6,000 6,000

Approved Variations

996,600

0 0 237,000 20,000 15,000 0 272,000

44,800 4,600 33,600 23,800 34,900 0 87,000 5,000 6,700 0 206,600 180,400 627,400

97,200 97,200

Expended This Year

59%

0 0 100 26 30 0 50

107 3 112 48 70 0 109 10 11 0 60 121 60

101 101

% Expended

1,206,800

0 0 237,000 20,000 15,000 0 272,000

44,800 159,700 33,600 23,800 34,900 0 87,000 5,000 30,200 0 234,200 184,400 837,600

97,200 97,200

Including Commitments

71%

100 100 100 26 30 100 50

107 100 112 48 70 100 109 10 50 100 68 124 80

101 101

% Expended

Complete Complete Complete Complete Complete 31-Aug-18

Complete Complete Complete Complete 31-Aug-18 Complete Complete Uncertain Complete 31-Aug-18 Complete Complete

Complete

Design / Consent

207,600

0 7,400

141,300

0 58,900

Expended This Year

68%

100 16

128

100

100 39

% Expended

240,700

0 7,400

142,400

0 90,900

Including Commitments

78%

100 16

129

100

100 61

% Expended

N/A Complete

Complete

856,000

Latest 2017/18 Estimate

748,500

Expended This Year

87%

% Expended

779,400

Including Commitments

91%

% Expended

N/A

N/A Complete

Design / Consent

Complete

Design / Consent

Capital Expenditure - Environmental and Public Health - 2017/18 30-June-2018

307,000

0 47,000

110,000

0 150,000

Latest 2017/18 Estimate

Capital Expenditure - General Fund - Waste Management - 2017/18 30-June-2018

1,689,300

107,000 13,000 237,000 78,000 50,000 62,000 547,000

42,000 160,000 30,000 50,000 50,000 25,000 79,800 50,000 60,000 8,000 342,600 148,900 1,046,300

96,000 96,000

Latest 2017/18 Estimate

Capital Expenditure - General Fund - Open Spaces - 2017/18 30-June-2018

Complete

Deferred 31-Dec-18 Complete Complete 30-Jun-19 31-Dec-18

Complete Complete Complete Complete 31-Dec-18 Complete Complete Uncertain 31-Aug-18 31-Dec-18 Complete Complete

Complete

N/A

N/A Complete

N/A 31-Aug-18

Complete

Commence Completion

Milestone Dates

N/A 01-May-18

Complete

N/A

N/A Complete

Commence Completion

Milestone Dates

Deferred 01-Aug-18 Complete Complete 01-Feb-19 01-Nov-18

Complete Complete Complete Complete 01-Oct-18 Complete Complete Uncertain 01-May-18 01-Oct-18 Complete Complete

Complete

Commence Completion

Milestone Dates

Status

$58,000 grant received in May 2018 Project reliant on grant funding in 2018/19 Grant funding announced in May 2018 - Works to be completed in 2018/19

Project deferred - now awaiting Plan of Management for Kingsford Smith Reserve Consultation with Leagues Club before finalising work

Project being managed by community group Equipment ordered and partially installed Project now occurring during 2018/19

Awaiting development application determination Funding to support Captain Cook Park over expenditure

Equipment installed and awaiting certification before becoming operational

Status

Treatment Plant - Alstonville

52,778,000

15,000 120,000 10,000 575,000 40,000 25,000 20,000 805,000

Recycled Water Reuse Program Recycled Water Communication Recycled Water Hydrant Standpipes Recycled Water Smart Water Meters Montwood Drive Distribution Mains Recycled Water Hydrant Installation Recycled Water Bulk Service Connections Recycled Water Alstonville Sub Total - Re-use - UDR and Open Space

7508.4891 7508.4997 7508.4998 7811.4952 7811.4953 7811.4955 7811.5277

TOTAL - WASTEWATER

16,000 50,000 67,000 462,000 100,000 695,000

7510.5283 7510.5284 7510.5304 7512.4985 7533.3766

409,000 10,000 1,137,000 1,556,000

135,000

37,000,000

Plant and Miscellaneous Telemetry Program Reverse Osmosis Plant / Desalination Network Servers Pine Avenue Plant Changeovers Meters / Service Connections Sub Total - Miscellaneous

Trunk Mains 7507.3961 Gravity Main Wollongbar 7507.4920 WUEA Link 7507.5287 Gravity Main Alstonville Sub Total - Trunk Mains

Treatment Plant - Ballina

7504.3931 7504.3932 7504.3935 7504.3936 7504.3939 7504.3955 7509.3956 7504.3957 7504.3958 7509.4949 7504.4950 7504.4991

7532

0 0 600,000 500,000 5,000 21,000 21,000 21,000 11,000 800,000 150,000 0 2,129,000

Treatment Plants - Minor Renewals Ballina - Portable Belt Press Ballina and Lennox - Security Ballina - Manifold Ballina - Membrane Replacement Ballina - DAF Removal Ballina - Various Lennox - Various Alstonville - Various Wardell - Various Alstonville - Scada Wardell - Scada Lennox - Decanters Sub Total - Treatment Plants

7525

2,200,000 200,000 195,000 100,000 50,000 20,000 200,000 687,000 0 295,100 3,947,100

Pumping Stations Pump Upgrade - Byron Street Emergency Storage Program Ballina Airport Skennars Head / Tara Downs - SP3101, SP3102 Well Lining - SP2001 Sullage Dump Bicentennial Gardens Chickiba Pump Refurbishment Swift Street Pump Station Pump Station Control Upgrade Pump Upgrades - Various Sub Total - Pumping Stations

7502.4835. 7503.4834 7503.4837 7503.4838 7503.4842 7503.4866 7503.4870 7503.4872 7503.4873 7503.5279

100,000 43,000 21,600 32,800 20,000 217,400

Main Renewals Main Renewals Wastewater Connection E One Angels Beach Drive Seamist Blue Seas Parade Sub Total - Main Renewals

7500.5282 7500.5299 7500.5307 7500.5308 7500.5531

Reference Project Description

Total Project Value

6,550,000

20,000 40,000 10,000 0 30,000 0 10,000 110,000

16,000 0 0 596,000 0 612,000

896,000 110,000 1,137,000 2,143,000

315,000

100,000

20,000 10,000 0 0 0 21,000 21,000 21,000 11,000 219,000 109,000 100,000 532,000

1,273,000 0 195,000 0 0 20,000 200,000 500,000 100,000 250,000 2,538,000

200,000 0 0 0 0 200,000

Original 2017/18 Estimate

2,630,100

490,000 8,700 25,000 10,000 533,700

50,000 30,000 216,000 100,000 396,000

27,200

858,200

579,100 40,400

34,200 200,000 4,500

45,100 772,000

87,900 50,000

522,300 66,700

43,000

Carry Forwards

(1,452,300)

65,000

(15,000) 80,000

(313,000)

37,000 (350,000)

(487,000) (100,000) (340,000) (927,000)

(180,000)

(100,000)

(100,000) (130,000)

(20,000) (10,000)

158,300

187,000 (100,000)

104,300 (33,000)

21,600 32,800 20,000 (25,600)

(100,000)

Approved Variations

7,727,800

5,000 120,000 10,000 490,000 38,700 25,000 20,000 708,700

16,000 50,000 67,000 462,000 100,000 695,000

409,000 10,000 797,000 1,216,000

135,000

27,200

0 0 34,200 200,000 4,500 21,000 21,000 21,000 11,000 798,100 149,400 0 1,260,200

1,795,300 171,000 162,000 87,900 50,000 20,000 200,000 687,000 0 295,100 3,468,300

100,000 43,000 21,600 32,800 20,000 217,400

Latest 2017/18 Estimate

5,814,500

4,800 123,000 0 486,000 31,400 0 0 645,200

8,400 36,900 67,000 230,700 57,000 400,000

14,300 1,500 872,300 888,100

42,900

5,500

0 0 33,200 114,600 2,500 41,400 40,000 0 3,600 490,100 206,600 0 932,000

1,758,200 172,600 158,800 38,200 52,900 0 112,100 294,200 0 190,000 2,777,000

89,000 0 1,800 6,400 26,600 123,800

Expended This Year

75%

96 103 0 99 81 0 0 91

53 74 100 50 57 58

3 15 109 73

100 100 97 57 56 197 190 0 33 61 138 100 74

98 101 98 43 106 0 56 43 100 64 80

89 0 8 20 133 57

% Expended

7,086,800

4,800 123,000 0 486,000 31,400 0 0 645,200

8,400 36,900 67,000 399,100 57,000 568,400

20,800 1,500 992,700 1,015,000

85,800

5,500

0 0 33,200 114,600 2,500 41,400 40,000 0 3,600 663,100 362,200 0 1,260,600

1,791,700 172,600 158,800 48,600 52,900 0 175,900 665,400 0 263,800 3,329,700

89,000 0 23,100 37,500 27,000 176,600

Including Commitments

Operational Plan Review Capital - Wastewater Operations - 2017/18 30-June-2018

92%

96 103 100 99 81 100 100 91

53 74 100 86 57 82

5 15 125 83

100 100 97 57 56 197 190 100 33 83 242 100 100

100 101 98 55 106 100 88 97 100 89 96

89 100 107 114 135 81

% Expended

N/A N/A N/A Complete N/A N/A N/A

N/A N/A N/A N/A N/A

Complete 30-Sep-18 Complete

30-Jun-18

Complete

N/A N/A Complete Complete N/A N/A N/A N/A N/A N/A N/A N/A

Complete Complete Complete Complete Complete N/A N/A Complete N/A N/A

N/A N/A N/A N/A N/A

Design / Consent

Complete Ongoing Ongoing Complete Ongoing Ongoing Ongoing

Ongoing Complete Complete Ongoing Ongoing

01-Jan-18 Uncertain Complete

01-Jul-18

Ongoing

N/A N/A Complete 01-Apr-18 Complete Ongoing Ongoing Ongoing Ongoing 01-Jan-18 01-Jan-18 N/A

Complete Complete Complete 01-Apr-18 Complete 01-Jul-18 Complete Complete N/A Ongoing

Ongoing Ongoing Complete Complete Complete

Commence

Complete Ongoing Ongoing Complete Ongoing Ongoing Ongoing

Ongoing Complete Complete Ongoing Ongoing

31-Aug-18 Uncertain Complete

30-Jun-19

Ongoing

N/A N/A Complete 30-Sep-18 Complete Ongoing Ongoing Ongoing Ongoing 30-Sep-18 30-Sep-18 N/A

Complete Complete Complete 31-Dec-18 Complete 30-Sep-18 Complete 30-Sep-18 N/A Ongoing

Ongoing Ongoing Complete Complete Complete

Completion

Milestone Dates

On-going replacement program

On-going improvement program Project reviewed

Undertaking pre-feasibility study

Master plan and business case

On-going improvement program On-going improvement program On-going improvement program On-going improvement program

Status

10,000 7,000 300,000 483,900 800,900

Plant and Miscellaneous Smart Meter Network Telemetry Telemetry Ethernet Water Plant Replacement Program Sub Total

7002.3860 7002.3863 7002.3866 7008

30,000 212,000 57,000 299,000

Service Connections Water Meters - Conversion of New Meters Water Meters - New Connections Water Meters - Replacement Connections Sub Total

7009.393 7009.3944 7009.3945

TOTAL - WATER OPERATIONS

30,000 145,000 24,000 199,000

Treatment Plant (Marom Creek) Marom Creek - Upgrade Marom Creek - Secure Yield Marom Creek - Annual Renewals Sub Total

7007.3933 7007.3938 7007.3943

9,581,800

2,400,000 150,000 0 2,550,000

Trunk Mains East Ballina - Booster Pressure Reduction Valve at Water Wheels Pine Avenue Distribution Main Sub Total

7006.3922 7006.5269 7006.5275

362,000 210,000 190,000 762,000

Pumping Stations Wollongbar - Booster Basalt Court - Booster East Ballina - Booster Sub Total

7005.3869 7005.3870 7005.3899

50,000

0 10,000 25,000 70,000 105,000

Reservoirs Reservoir - Ross Lane Land Acquisition Reservoir - Grays Lane Reservoir - New Inlet Lennox Head Reservoir - Access Upgrades Sub Total

7001.3851. 7001.3852 7001.3853 7001.3947

Water Pressure Management Zones

50,000 50,000

Main Renewals Main Renewals - Recurrent Works Sub Total

7000.3946

7003

Total Project Value

Project Description

Reference

4,646,400

30,000 212,000 57,000 299,000

668,000 75,000 24,000 767,000

200,000 150,000 25,000 375,000

822,000

662,000 160,000

734,000

10,000 7,000 200,000 323,400 540,400

50,000 25,000 400,000 475,000

634,000 634,000

Original 2017/18 Estimate

(638,000)

1,022,400 (150,000) (25,000) 847,400

(300,000) (130,000) (30,000) (460,000)

(550,000)

(273,100) 107,500 (165,600)

1,157,300 (2,420,200)

45,400

500,800

21,500 87,500 109,000

(134,000)

83,100 53,000 136,100

(330,000) (870,000)

500,000

(584,000) (584,000)

(500,000) (40,000)

Approved Variations

500,000

Carry Forwards

3,383,500

30,000 212,000 57,000 299,000

30,000 120,400 24,000 174,400

1,723,200 0 0 1,723,200

362,000 51,500 57,500 471,000

50,000

10,000 7,000 10,000 483,900 510,900

0 10,000 25,000 70,000 105,000

50,000 50,000

Latest 2017/18 Estimate

1,984,800

28,800 248,000 2,100 278,900

0 64,400 2,300 66,700

1,319,600 0 0 1,319,600

43,300 4,300 42,000 89,600

35,400

0 400 8,700 108,000 117,100

0 5,200 5,400 66,900 77,500

0 0

Expended This Year

59%

96 117 4 93

0 53 10 38

77 100 100 77

12 8 73 19

0 6 87 22 23

100 52 22 96 74

0 0

% Expended

2,512,800

28,800 250,500 55,400 334,700

0 84,100 6,100 90,200

1,319,600 0 0 1,319,600

56,600 47,900 81,300 185,800

35,400

0 400 8,700 460,500 469,600

0 5,200 5,400 66,900 77,500

0 0

Including Commitments

Operational Plan Review Capital - Water Operations - 2017/18 30-June-2018

74%

96 118 97 112

100 70 25 52

77 100 100 77

16 93 141 39

100 6 87 95 92

100 52 22 96 74

100 100

% Expended

N/A N/A N/A

Complete N/A N/A

Complete Complete Complete

N/A

N/A N/A N/A N/A

Uncertain N/A N/A N/A

N/A

Design/ Consent

Ongoing Ongoing Ongoing

Uncertain Complete Complete

Complete N/A N/A

01-Dec-17 Complete Complete

N/A

01-Mar-18 Ongoing Ongoing Ongoing

Uncertain Complete Complete Complete

Ongoing

Commence

Milestone Dates

Ongoing Ongoing Ongoing

Uncertain Complete Complete

Complete N/A N/A

31-Aug-18 Complete Complete

N/A

31-Aug-18 Ongoing Ongoing Ongoing

Uncertain Complete Complete Complete

Ongoing

Completion

Project being reviewed

Underway

Dependent on land acquisitions from RMS

Status

A7 financial statements

Ballina Shire Council GENERAL PURPOSE FINANCIAL STATEMENTS for the year ended 30 June 2018

Serving the community of today while preparing for the challenges of tomorrow

Financial Statements 2018

Ballina Shire Council General Purpose Financial Statements for the year ended 30 June 2018

Contents 1. Statement by Councillors and Management

Page 2

2. Primary Financial Statements: – Income Statement – Statement of Comprehensive Income – Statement of Financial Position – Statement of Changes in Equity – Statement of Cash Flows

3 4 5 6 7

3. Notes to the Financial Statements

4. Independent Auditor’s Reports: – On the Financial Statements (Sect 417 [2]) – On the Conduct of the Audit (Sect 417 [3])

81 84

Overview Ballina Shire Council is constituted under the Local Government Act 1993 (NSW) and has its principal place of business at: 40 Cherry St Ballina NSW 2478 Council’s guiding principles are detailed in Chapter 3 of the LGA and includes:  principles applying to the exercise of functions generally by council,  principles to be applied when making decisions,  principles of community participation,  principles of sound financial management, and  principles for strategic planning relating to the development of an integrated planning and reporting framework. A description of the nature of Council’s operations and its principal activities are provided in Note 2(b). Through the use of the internet, we have ensured that our reporting is timely, complete and available at minimum cost. All press releases, financial statements and other information are publicly available on our website: www.ballina.nsw.gov.au.

page 1

Financial Statements 2018

Ballina Shire Council Income Statement

for the year ended 30 June 2018 Original unaudited budget 2018

$ ’000

Actual 2018

Actual 2017

47,243 21,537 2,164 5,496 9,173 41,714

46,258 21,619 2,260 4,134 13,608 27,029

1,897

–

129,279

114,908

23,019 5,556 26,734 19,415 7,072 – –

22,308 5,522 25,829 18,956 7,325 4,712 360

–

Notes

Income from continuing operations

47,416 20,939 1,660 4,297 7,722 19,191 1,970 – 103,195

22,859 5,603 28,174 18,539 6,740 – – –

Revenue: Rates and annual charges 3a 3b User charges and fees Interest and investment revenue 3c Other revenues 3d Grants and contributions provided for operating purposes 3e,f Grants and contributions provided for capital purposes 3e,f Other income: Net gains from the disposal of assets 5 Net share of interests in joint ventures and associates using the equity method 16

Total income from continuing operations Expenses from continuing operations

Employee benefits and on-costs Borrowing costs Materials and contracts Depreciation and amortisation Other expenses Net losses from the disposal of assets Fair value decrement on investment property Net share of interests in joint ventures and associates using the equity method

4a 4b 4c 4d 4e 5

81,915

Total expenses from continuing operations

81,796

85,046

21,280

Operating result from continuing operations

47,483

29,862

47,483

29,862

21,280

Net operating result for the year

21,280

Net operating result attributable to Council

47,483

29,862

2,089

Net operating result for the year before grants and contributions provided for capital purposes

5,769

2,833

This statement should be read in conjunction with the accompanying notes.

page 3

Financial Statements 2018

Ballina Shire Council Statement of Comprehensive Income for the year ended 30 June 2018

$ ’000

2018

2017

47,483

29,862

27,342 –

31,022 (436)

27,342

30,586

Total other comprehensive income for the year

27,342

30,586

Total comprehensive income for the year

74,825

60,448

74,825

60,448

Notes

Net operating result for the year (as per Income Statement) Other comprehensive income: Amounts that will not be reclassified subsequently to the operating result Gain (loss) on revaluation of IPP&E Other movements in reserves Total items which will not be reclassified subsequently to the operating result

Total comprehensive income attributable to Council

This statement should be read in conjunction with the accompanying notes.

page 4

Financial Statements 2018

Ballina Shire Council Statement of Financial Position as at 30 June 2018

$ ’000

ASSETS Current assets Cash and cash equivalents Investments Receivables Inventories Other Non-current assets classified as ‘held for sale’ Total current assets Non-current assets Investments Receivables Inventories Infrastructure, property, plant and equipment Investment property Investments accounted for using the equity method Total non-current assets

Notes

2018

2017

5,625 62,507 9,219 1,472 343 – 79,166

11,989 59,896 8,310 2,420 341 1,400 84,356

12,664 237 2,535 1,214,170 22,025 1,159 1,252,790

8,022 310 1,678 1,140,730 22,025 20 1,172,785

1,331,956

1,257,141

7,063 1,184 6,624 7,972 22,843

8,538 1,011 6,219 8,091 23,859

76,870 4,533 81,403

76,078 4,319 80,397

104,246

104,256

1,227,710

1,152,885

723,429 504,281

675,946 476,939

1,227,710

1,152,885

6b 7 8 8 9

6b 7 8 10 11 16

TOTAL ASSETS LIABILITIES Current liabilities Payables Income received in advance Borrowings Provisions Total current liabilities Non-current liabilities Borrowings Provisions Total non-current liabilities

12 12 12 13

12 13

TOTAL LIABILITIES

Net assets EQUITY

Accumulated surplus Revaluation reserves

Total equity

This statement should be read in conjunction with the accompanying notes.

14 14

page 5

Ballina Shire Council Statement of Changes in Equity for the year ended 30 June 2018

2018

2018 Accumulated surplus

IPP&E revaluation reserve

Total equity

Opening balance

675,946

476,939

1,152,885

Net operating result for the year

47,483

–

47,483

–

27,342

–

$ ’000

Other comprehensive income – Gain (loss) on revaluation of IPP&E – Other reserves movements Other comprehensive income

Notes

–

27,342

Total comprehensive income (c&d)

47,483

27,342

74,825

Equity – balance at end of the reporting period

723,429

504,281

1,227,710

This statement should be read in conjunction with the accompanying notes.

Financial Statements 2018

Ballina Shire Council Statement of Cash Flows for the year ended 30 June 2018 Original unaudited budget 2018

Actual 2018

Actual 2017

Rates and annual charges User charges and fees Investment and interest revenue received Grants and contributions Bonds, deposits and retention amounts received Other

47,266 22,605 2,022 23,684 – 8,246

46,468 22,911 2,259 23,326 165 7,971

Employee benefits and on-costs Materials and contracts Borrowing costs Bonds, deposits and retention amounts refunded Other

(23,052) (30,207) (5,374) (23) (10,476)

(22,147) (28,016) (5,281) – (9,692)

34,691

37,964

3,644 1,637 20

1,107 603 21

Purchase of investment securities Purchase of investment property Purchase of infrastructure, property, plant and equipment Purchase of real estate assets

(7,152) – (39,046) (1,355)

(3,502) (408) (25,330) (611)

Net cash provided (or used in) investing activities

(42,252)

(28,120)

Proceeds from borrowings and advances

18,532

6,712

Repayment of borrowings and advances

(17,335)

(6,313)

1,918

Net cash flow provided (used in) financing activities

1,197

399

(158)

Net increase/(decrease) in cash and cash equivalents

(6,364)

10,243

11,989

Plus: cash and cash equivalents – beginning of year

15a

11,989

1,746

11,831

Cash and cash equivalents – end of the year

15a

5,625

11,989

75,171

67,918

80,796

79,907

$ ’000

Notes

Cash flows from operating activities

47,416 20,939 1,660 24,933 – 4,297 (22,859) (28,174) (5,603) – (6,740)

35,869

Receipts:

Payments:

Net cash provided (or used in) operating activities

15b

Cash flows from investing activities

7,880 – 18 6,300 – (52,143) –

(37,945)

Receipts:

Sale of real estate assets Sale of infrastructure, property, plant and equipment Deferred debtors receipts

Payments:

Cash flows from financing activities

8,328 (6,410)

Receipts:

Payments:

Additional Information: plus: Investments on hand – end of year

Total cash, cash equivalents and investments This statement should be read in conjunction with the accompanying notes.

page 7

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Contents of the notes accompanying the financial statements Note

Details

Page

1 2(a) 2(b) 3 4 5 6(a) 6(b) 6(c) 7 8 9 10 11 12 13

Basis of preparation Council functions/activities – financial information Council functions/activities – component descriptions Income from continuing operations Expenses from continuing operations Gains or losses from the disposal of assets Cash and cash equivalent assets Investments Restricted cash, cash equivalents and investments – details Receivables Inventories and other assets Non-current assets classified as held for sale (and disposal groups) Infrastructure, property, plant and equipment Investment property Payables and borrowings Provisions Accumulated surplus, revaluation reserves, changes in accounting policies, changes in accounting estimates and errors

9 13 14 17 23 29 29 30 31 33 34 36 37 40 41 44

Statement of cash flows – additional information Interests in other entities Commitments for expenditure Contingencies and other liabilities/assets not recognised Financial risk management Material budget variations Fair value measurement Related party transactions Statement of developer contributions Financial result and financial position by fund Statement of performance measures – consolidated results Statement of performance measures – by fund

48 49 51 52 53 57 59 69 71 76 78 79

14 15 16 17 18 19 20 21 22 23 24 25(a) 25(b)

page 8

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 1. Basis of preparation These financial statements were authorised for issue by Council on 25/10/2018. Council has the power to amend and reissue these financial statements. The principal accounting policies adopted in the preparation of these consolidated financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Basis of preparation These general purpose financial statements have been prepared in accordance with Australian Accounting Standards and Australian Accounting Interpretations, the Local Government Act 1993 (NSW) and Regulations, and the Local Government Code of Accounting Practice and Financial Reporting. Council is a not-for-profit entity for the purpose of preparing these financial statements. The financial statements are presented in Australian dollars and are rounded to the nearest thousand dollars. Unless otherwise indicated, all amounts disclosed in the financial statements are actual amounts. Specific budgetary amounts have been included for comparative analysis (to actuals) in the following reports and notes:   

Income statement Statement of cash flows Note 20 – Material budget variations

and are clearly marked. (a) New and amended standards adopted by Council Council adopted the following Australian accounting standard amendments for these financial statements: 

AASB 2016-2 Amendments to Australian Accounting Standards – Disclosure Initiative: Amendments to AASB 107 This disclosure Initiative helps users of financial statements to better understand changes in an entity’s debt. Additional disclosures relating to changes in liabilities arising from financing activities (including both changes arising from cash flows and non-cash changes) have been incorporated in these financial statements at Note 12.



AASB 2016-4 Amendments to Australian Accounting Standards – Recoverable Amount of Non-CashGenerating Specialised Assets of Not-for-Profit Entities This Standard means that Not-for-profit entities (and therefore Council) no longer need to consider AASB 136 Impairment of Assets for non-cash-generating specialised assets at fair value. Instead it is expected that for Not-for-profit entities holding non-cash-generating the recoverable amount of these assets is expected to be materially the same as fair value, determined under AASB 13 Fair Value Measurement.

page 9

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 1. Basis of preparation (continued) (b) Historical cost convention These financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain financial assets and liabilities and certain classes of infrastructure, property, plant and equipment and investment property. (c) Significant accounting estimates and judgements The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Council's accounting policies. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that may have a financial impact on the Council and that are believed to be reasonable under the circumstances. Critical accounting estimates and assumptions Council makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year include: (i) estimated fair values of investment properties –refer Note 11, (ii) estimated fair values of infrastructure, property, plant and equipment – refer Note 10, (iii)estimated asset remediation provisions – refer Note 13, (iv) employee benefit provisions – refer Note 13. Significant judgements in applying the Council's accounting policies (v) Impairment of receivables Council has made a significant judgement about the impairment of a number of its receivables in Note 7.

Monies and other assets received by Council (a) The Consolidated Fund In accordance with the provisions of Section 409(1) of the Local Government Act 1993 (NSW), all money and other assets received by Council is held in the Council’s Consolidated Fund unless it is required to be held in the Council’s Trust Fund. Cash and other assets of the following entities have been included as part of the Consolidated Fund:  General Purpose Operations  Water Supply  Wastewater Service (b) The Trust Fund In accordance with the provisions of Section 411 of the Local Government Act 1993 (NSW) (as amended), a separate and distinct Trust Fund is maintained to account for all money and other assets received by the page 10

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 1. Basis of preparation (continued) Council in trust which must be applied only for the purposes of, or in accordance with the trusts relating to those monies. Trust monies and other assets subject to Council’s control have been included in these reports. A separate statement of monies held in the Trust Fund is available for inspection at the Council office by any person free of charge.

Goods and Services Tax (GST) Revenues, expenses and assets are recognised net of the amount of associated GST, unless the GST incurred is not recoverable from the taxation authority. In this case it is recognised as part of the cost of acquisition of the asset or as part of the expense. Receivables and payables are stated inclusive of the amount of GST receivable or payable. The net amount of GST recoverable from, or payable to the taxation authority is included with other receivables or payables in the Statement of Financial Position. Cash flows are presented on a gross basis. The GST components of cash flows arising from investing or financing activities which that are recoverable from, or payable to the taxation authority are presented as operating cash flows.

New accounting standards and interpretations issued not yet effective Certain new accounting standards and interpretations have been published that are not mandatory for the current reporting period and which have not been applied. As at the date of authorisation of these financial statements, Council considers that the standards and interpretations listed below will have an impact upon future published financial statements ranging from additional and / or revised disclosures to actual changes as to how certain transactions and balances are accounted for. Effective for annual reporting periods beginning on or after 1 July 2018 •

AASB 9 Financial Instruments

This replaces AASB 139 Financial Instruments: Recognition and Measurement, and addresses the classification, measurement and disclosure of financial assets and liabilities. The standard introduces a new impairment model that requires impairment provisions to be based on expected credit losses, rather than incurred credit losses. Based on assessments to date, Council expects a small increase to impairment losses however the standard is not expected to have a material impact overall. Effective for annual reporting periods beginning on or after 1 July 2019 •

AASB 15 Revenue from Contracts with Customers, AASB 1058 Income of Not-for-Profit Entities and AASB 2016-8 Amendments to Australian Accounting Standards - Australian Implementation Guidance for Not-for-Profit Entities

AASB 15 will replace AASB 118 Revenue, AASB 111 Construction Contracts and a number of Interpretations. AASB 2016-8 provides Australian requirements and guidance for not-for-profit entities in applying AASB 9 and AASB 15, and AASB 1058 will replace AASB 1004 Contributions.

page 11

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 1. Basis of preparation (continued) Together they contain a comprehensive and robust framework for the recognition, measurement and disclosure of income including revenue from contracts with customers. While Council is still reviewing the way that income is measured and recognised to identify whether there will be any material impact arising from these standards, these standards may affect the timing of the recognition of some grants and donations. •

AASB 16 Leases

Council is currently a party to leases that are not recognised in the Statement of Financial Position. It is likely that some of these leases will need to be included in the Statement of Financial Position when this standard comes into effect. A lease liability will initially be measured at the present value of the lease payments to be made over the lease term. A corresponding right-of-use asset will also be recognised over the lease term. Council has not elected to apply any pronouncements before their operative date in these financial statements.

page 12

14,818 25,834

Water Operations

Wastewater Operations 129,279

37,398

General Manager's Group

Total functions and activities

40,997

2,867

Development and Environmental Health Group

Civil Services Group (General Fund)

7,365

2018

114,908

18,131

12,336

36,753

40,958

2,719

4,011

2017

81,796

16,728

10,805

8,367

33,879

5,237

6,780

2018

85,046

17,300

10,692

8,287

37,013

4,685

7,069

2017

Expenses from continuing operations

47,483

9,106

4,013

29,031

7,118

(2,370)

585

2018

29,862

831

1,644

28,466

3,945

(1,966)

(3,058)

2017

8,021

156

157

5,357

1,667

265

419

2018

operations

9,804

159

160

6,833

2,334

223

2017

Operating result from income from continuing continuing operations

Grants included in

Details of these functions/activities are provided in Note 2(b).

1,331,956

232,793

101,020

52,942

888,894

2,337

53,970

2018

page 13

1,257,141

226,958

90,176

54,780

839,179

1,513

44,535

2017

Total assets held (current and noncurrent)

Income, expenses and assets have been directly attributed to the following functions/activities.

Income from continuing operations

Strategic and Community Facilities Group

Functions/activities

$ ’000

Note 2(a). Council functions/activities – financial information

for the year ended 30 June 2018

Notes to the Financial Statements

Ballina Shire Council

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 2(b). Council functions/activities – component descriptions Details relating to the Council’s functions/activities as reported in Note 2(a) are as follows: Strategic and Community Facilities Group Strategic and Community Facilities Group covers the following programs: Strategic Planning This program includes all revenues and expenses related to strategic planning projects such as planning proposals (land rezonings), local environmental plans, development control plans, heritage studies and economic development programs. Community Facilities This program includes revenues and expenses for the operation of the Kentwell Centre, Lennox Head Cultural and Community Centre, Alstonville Leisure and Entertainment Centre, the Richmond Room, the Ballina Surf Club, the Northern Rivers Community Gallery, Naval Museum and a number of small halls. Library Services Costs associated with the operation of the Council owned libraries, which are managed by the Richmond Tweed Regional Library, through Lismore City Council. Swimming Pools Revenues and expenses associated with the operation of the Ballina and Alstonville swimming pools. Tourism Includes costs associated with the management of a range of activities including visitor services, marketing and grant administration.

Development and Environmental Health Group Development and Environmental Health Group covers the following programs: Development Services Revenues and expenses associated with the assessment and management of development applications. Building Services Revenues and expenses associated with the provision of building certification services and the assessment of the building application section of development applications. Environmental and Public Health Services Revenues and expenses associated with the provision of services such as environmental health, food premise inspections and licences required under the Local Government Act. Public Order Revenues and expenses associated with the delivery of ranger services and a parking officer.

page 14

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 2(b). Council functions/activities – component descriptions

(continued)

Details relating to the Council’s functions/activities as reported in Note 2(a) are as follows: Civil Services Group (General Fund) Civil Services Group (General Fund) covers the following programs: Engineering Management Includes costs related to the supervision and administration of the programs provided by Civil Services. Procurement and Building Management Includes costs to manage and maintain a number of corporate and community buildings including the Council Administration Centre and the Council depot, along with costs associated with Council’s procurement functions. Stormwater and Environmental Management Relates to services such as flood plain management and pollution control activities such as stormwater drainage. Roads and Bridges Provision of urban and rural road services and the maintenance and improvement of bridges. Ancillary Transport Services Includes ancillary transport services such as street lighting, footpaths, kerb and gutter and parking. Roads and Maritime Services (RMS) All revenues and expenses related to works funded through the RMS for RMS controlled roads. Open Spaces and Reserves Costs associated with the maintenance of all Council parks, reserves, public amenities, cemeteries, beaches and sporting grounds. Fleet Management and Workshop Revenues and expenses related to the management of Council’s fleet and workshop. Rural Fire Service Costs associated with the provision of rural fire services. Quarries and Sandpit Revenues and expenses associated with the lease and operation of the quarries owned by Council. Landfill and Resource Management This represents the operation of the Ballina landfill site, along with other waste initiatives. Domestic Waste Management Provision of domestic waste collection services to residential properties.

page 15

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 2(b). Council functions/activities – component descriptions

(continued)

Details relating to the Council’s functions/activities as reported in Note 2(a) are as follows: General Manager's Group The General Manager's Group consists of the following programs: Communications Includes costs associated with the elected councillors and the General Manager’s office, which includes the corporate communications function. Financial Services This program covers financial services such as creditors, debtors, statutory/management reporting, purchasing, rates and customer service. Information Services This program comprises the expenses associated with the provision of information services to Council. This includes computer equipment, software and geographical information services. Human Resources and Risk Management Costs associated with the human resource management function, payroll and risk management such as insurance premiums. Property Management Includes costs associated with Council’s commercial property portfolio. Ballina Byron Gateway Airport Revenue and expenses associated with the operation of the airport.

Water Operations This program includes the revenue raised to finance the water programs and management and operational expenses associated with the delivery of those programs. Wastewater Operations This program includes the revenue raised to finance the wastewater programs, management expenses and expenses associated with the delivery of wastewater services to the local government area.

page 16

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 3. Income from continuing operations $ ’000

2018

2017

Ordinary rates Residential Farmland Business Total ordinary rates

15,352 1,537 4,008 20,897

14,245 1,505 3,772 19,522

Annual charges (pursuant to s.496, s.496A, s.496B, s.501 & s.611) Domestic waste management services Stormwater management services Water supply services Wastewater services Waste management services (non-domestic) Total annual charges

6,128 380 3,489 15,828 521 26,346

6,107 375 3,370 15,093 1,791 26,736

47,243

46,258

(a) Rates and annual charges

TOTAL RATES AND ANNUAL CHARGES

Council has used 2016 year valuations provided by the NSW Valuer General in calculating its rates.

Accounting policy for rates and annual charges Rates, annual charges, grants and contributions (including developer contributions) are recognised as revenue when the Council obtains control over the assets comprising these receipts. Developer contributions may only be expended for the purposes for which the contributions were required, but the Council may apply contributions according to the priorities established in work schedules. Control over assets acquired from rates and annual charges is obtained at the commencement of the rating year as it is an enforceable debt linked to the rateable property or, where earlier, upon receipt of the rates.

(b) User charges and fees

2018

2017

Specific user charges (per s.502 – specific ‘actual use’ charges) Water supply services Wastewater services Waste management services (non-domestic) Total specific user charges

7,290 1,336 1,275 9,901

7,374 1,359 1,220 9,953

2,160 182 2,342

2,425 238 2,663

Other user charges and fees (i) Fees and charges – statutory and regulatory functions (per s.608)

Planning and building regulation Private works – section 67 Total fees and charges – statutory/regulatory

page 17

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 3. Income from continuing operations (continued) $ ’000

2018

2017

6,536 396 493 267 – – 1,602 9,294

5,541 453 484 300 17 435 1,773 9,003

21,537

21,619

(b) User charges and fees (continued) (ii) Fees and charges – other (incl. general user charges (per s.608))

Aerodrome Cemeteries Ferry tolls Plant hire Quarry revenues Swimming centres Other Total fees and charges – other

TOTAL USER CHARGES AND FEES

Accounting policy for user charges and fees User charges and fees are recognised as revenue when the service has been provided.

(c) Interest and investment revenue (including losses) Interest – Overdue rates and annual charges (incl. special purpose rates) – Cash and investments Fair value adjustments – Fair valuation movements in investments (at fair value or held for trading)

TOTAL INTEREST AND INVESTMENT REVENUE

55 2,008 101

64 2,046 150

2,164

2,260

55 2,109 2,164

64 2,196 2,260

Interest revenue is attributable to:

Unrestricted investments/financial assets: Overdue rates and annual charges (general fund) General Council cash and investments Total interest and investment revenue recognised

Accounting policy for interest and investment revenue Interest income is recognised using the effective interest rate at the date that interest is earned.

page 18

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 3. Income from continuing operations (continued) $ ’000

Notes

2018

2017

1,851 1,482 199 171 74 51 259 108 75 1,084 142

1,798 1,387 136 136 57 36 308 82 73 – 121

(d) Other revenues Rental income – investment property Rental income – other council properties Fines – parking Fines – other Legal fees recovery – rates and charges (extra charges) Commissions and agency fees Insurance claim recoveries Recycling income (non-domestic) Miscellaneous sales Initial recognition/derecognition of share in joint ventures and associate Other

TOTAL OTHER REVENUE

5,496

4,134

Accounting policy for other revenue Council recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the Council and specific criteria have been met for each of the Council’s activities as described below. Council bases its estimates on historical results, taking into consideration the type of customer, the type of transaction and the specifics of each arrangement. Parking fees and fines are recognised as revenue when the service has been provided, or when the penalty has been applied, whichever occurs first. Rental income is accounted for on a straight-line basis over the lease term. Miscellaneous sales are recognised when physical possession has transferred to the customer which is deemed to be the point of transfer of risks and rewards. Other income is recorded when the payment is due, the value of the payment is notified, or the payment is received, whichever occurs first.

page 19

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 3. Income from continuing operations (continued) $ ’000

2018 Operating

2017 Operating

2018 Capital

2017 Capital

2,171

4,087

–

2,221

2,108

–

344 4,736

355 6,550

– –

157 156 142 74 – 124 241 115 100 104 – – – – 150 – – 273 1,636 6,372

160 159 150 96 – 118 280 104 98 470 – – – – – – – 306 1,941 8,491

– – – – – – – – – – 182 449 – – – 290 229 499 1,649 1,649

– – – – 40 – – – – – 95 – 40 1,017 – – – 121 1,313 1,313

4,395 1,977 – 6,372

6,195 2,221 75 8,491

– 1,649 – 1,649

637 676 – 1,313

(e) Grants General purpose (untied) Current year allocation Financial assistance Payment in advance – future year allocation Financial assistance Other Pensioners’ rates subsidies – general component Total general purpose Specific purpose Pensioners’ rates subsidies: – Water – Wastewater – Domestic waste management Bushfire and emergency services Community centres Library LIRS subsidy NSW rural fire services Street lighting Natural disaster funding Shaws Bay management plan Airport Observation tower Coastguard tower Northern Rivers Business Recovery Coastal Shared Path East Keith Hall Boat Ramp Other Total specific purpose

Total grants

Grant revenue is attributable to:

– Commonwealth funding – State funding – Other funding

page 20

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 3. Income from continuing operations (continued) 2018 Operating

2017 Operating

2018 Capital

2017 Capital

Cash contributions S 7.11 – contributions towards amenities/services S 64 – water supply contributions S 64 – wastewater service contributions Total developer contributions – cash

– – – –

4,680 1,031 2,077 7,788

2,420 469 737 3,626

Non-cash contributions S 7.11 – contributions towards amenities/services Total developer contributions – non-cash Total developer contributions 23

– – –

4,912 4,912 12,700

– – 3,626

Other contributions: Cash contributions Employment and training studies Management plans and studies Roadworks RMS contributions (regional roads, block grant) Wastewater (excl. section 64 contributions) Other Total other contributions – cash

335 21 1,211 954 – 280 2,801

313 227 1,563 2,544 – 470 5,117

– – 54 4,297 40 60 4,451

– – – 3,267 27 – 3,294

Non-cash contributions Dedications – subdivisions (other than by s7.11) RMS contributions (regional roads, block grant) Total other contributions – non-cash

– – –

22,914 – 22,914

1,443 17,353 18,796

$ ’000

Notes

(f) Contributions Developer contributions: (s7.4 & s7.11 – EP&A Act, s64 of the LGA):

Total other contributions

2,801

5,117

27,365

22,090

Total contributions

2,801

5,117

40,065

25,716

TOTAL GRANTS AND CONTRIBUTIONS

9,173

13,608

41,714

27,029

Accounting policy for contributions Control over grants and contributions is normally obtained upon their receipt (or acquittal) and is valued at the fair value of the granted or contributed asset at the date of transfer. Where grants or contributions recognised as revenues during the financial year were obtained on condition that they be expended in a particular manner or used over a particular period and those conditions were un-discharged at reporting date, the unused grant or contribution is disclosed above. A liability is recognised in respect of revenue that is reciprocal in nature to the extent that the requisite service has not been provided at reporting date. page 21

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 3. Income from continuing operations (continued) $ ’000

2018

2017

Operating grants Unexpended at the close of the previous reporting period

453

1,811

Add: operating grants recognised in the current period but not yet spent

203

247

Less: operating grants recognised in a previous reporting period now spent

(189)

(1,605)

Unexpended and held as restricted assets (operating grants)

467

453

Capital grants Unexpended at the close of the previous reporting period

–

1,334

Less: capital grants recognised in a previous reporting period now spent

–

(1,334)

Unexpended and held as restricted assets (capital grants)

–

20,457

18,978

4,133

9,314

–

Less: contributions recognised in a previous reporting period now spent

(6,026)

(2,654)

Unexpended and held as restricted assets (contributions)

23,760

20,457

(g) Unspent grants and contributions Certain grants and contributions are obtained by Council on condition that they be spent in a specified manner:

Contributions Unexpended at the close of the previous reporting period Add: contributions recognised in the current period but not yet spent Add: contributions received for the provision of goods and services in a future period

page 22

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 4. Expenses from continuing operations $ ’000

2018

2017

18,762 3,718 1,757 582 285 18 303 88 81 25,594 (2,575)

18,057 3,262 1,647 598 390 17 286 262 78 24,597 (2,289)

(a) Employee benefits and on-costs Salaries and wages Employee leave entitlements (ELE) Superannuation – defined contribution plans Superannuation – defined benefit plans Workers’ compensation insurance Fringe benefit tax (FBT) Payroll tax Training costs (other than salaries and wages) Other Total employee costs Less: capitalised costs

TOTAL EMPLOYEE COSTS EXPENSED

Number of ‘full-time equivalent’ employees (FTE) at year end

23,019

22,308

306

295

Accounting policy for employee benefits and on-costs Employee benefit expenses are recorded when the service has been provided by the employee. Retirement benefit obligations All employees of the Council are entitled to benefits on retirement, disability or death. Council contributes to various defined benefit plans and defined contribution plans on behalf of its employees. Superannuation plans Contributions to defined contribution plans are recognised as an expense as they become payable. Prepaid contributions are recognised as an asset to the extent that a cash refund or a reduction in the future payments is available. Council participates in a Defined Benefit Plan under the Local Government Superannuation Scheme, however, sufficient information to account for the plan as a defined benefit is not available and therefore Council accounts for its obligations to defined benefit plans on the same basis as its obligations to defined contribution plans, i.e. as an expense when it becomes payable – refer below for more information. Superannuation – defined benefit plans Council is party to an Industry Defined Benefit Plan under the Local Government Superannuation Scheme, named The Local Government Superannuation Scheme – Pool B (the Scheme) which is a defined benefit plan that has been deemed to be a ‘multi-employer fund’ for purposes of AASB119 Employee Benefits. Sufficient information is not available to account for the Scheme as a defined benefit plan in accordance with AASB119 because the assets to the Scheme are pooled together for all councils. Pooled employers are required to pay standard employer contributions and additional lump sum contributions to the Scheme. The standard employer contributions were determined using the new entrant rate method under which a contribution rate sufficient to fund the total benefits over the working life-time of a typical new entrant is calculated.

page 23

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 4. Expenses from continuing operations (continued) Superannuation – defined benefit plans (continued) The current standard contribution rates are: Division B 1.9 times employee contributions Division C 2.5% salaries Division D 1.64 times employee contributions The additional lump sum contribution for each Pooled Employer is a share of the total additional contributions of $40.0 million per annum from 1 July 2017 for 4 years to 30 June 2021, apportioned according to each employer's share of accrued liabilities as at 30 June 2017. These additional lump sum contributions are used to fund the deficit of assets to accrued liabilities as at 30 June 2017. The adequacy of contributions is assessed to each triennial actuarial investigation and monitored annually between triennials. The expected contributions to the Scheme by Council for the next annual reporting period are $480,905. The estimated employer reserves financial position for the Pooled Employers at 30 June 2018 is: Employer reserves only* $millions Asset Coverage Assets 1,817.8 Past Service Liabilities 1,787.5 101.7% Vested Benefits 1,778.0 102.2% *excluding member accounts and reserves in both assets and liabilities.

The key economic long term assumptions used to calculate the present value of accrued benefits are:

Investment return Salary inflation** Increase in CPI

6.0% per annum 3.5% per annum 2.5% per annum

** plus promotional increases

The contribution requirements may vary from the current rates if the overall sub-group experience is not in live with the actuarial assumptions in determining the funding program; however, any adjustment to the funding program would be the same for all sponsoring employers in the Pooled Employer group. Based on a Past Service Liabilities methodology, the share of the surplus that can be attributed Council is 0.66% Additional contributions are estimated to remain in place until 30 June 2021, it is estimated that there are $789,000 additional contributions remaining. However, the Trustee will be reviewing the financial position of the Scheme on an annual basis and will provide updates to Council accordingly. The last valuation of the Scheme was performed by the Actuary, Mr Richard Boyfield, FIAA on 12 December 2017, relating to the period ending 30 June 2017. There is no relief under the Scheme's trust deed for employers to walk away from their defined benefit obligations. Under limited circumstances, an employer may withdraw from the plan when there are no active members, on full payment of outstanding additional contributions. There is no provision for allocation of any surplus which may be present at the date of withdrawal of the entity. There are no specific provisions under the Scheme's trust deed dealing with deficits or surplus on wind-up. There is no provision for allocation of any surplus which may be present at the date of withdrawal of an employer.

page 24

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 4. Expenses from continuing operations (continued) $ ’000

Notes

2018

2017

5,212 5,212

5,121 5,121

344 344

401 401

(b) Borrowing costs (i) Interest bearing liability costs Interest on loans Total interest bearing liability costs expensed (ii) Other borrowing costs Unwinding of present value discounts and premiums Total other borrowing costs

TOTAL BORROWING COSTS EXPENSED

5,556

5,522

24,883 204 138

24,249 226 134

863 198

327 446

448

447

Accounting policy for borrowing costs Borrowing costs incurred for the construction of any qualifying asset are capitalised during the period of time that is required to complete and prepare the asset for its intended use or sale. Other borrowing costs are expensed.

(c) Materials and contracts Raw materials and consumables Contractor and consultancy costs Auditors remuneration (2) Legal expenses: – Legal expenses: planning and development – Legal expenses: other Operating leases: – Operating lease rentals: minimum lease payments

(1)

TOTAL MATERIALS AND CONTRACTS

26,734

25,829

193 255 448

180 267 447

Operating leases Leases in which a significant portion of the risks and rewards of ownership are not transferred to Council as lessee are classified as operating leases. Payments made under operating leases (net of any incentives received from the lessor) are charged to the income statement on a straight-line basis over the period of the lease. 1. Operating lease payments are attributable to:

Computers Motor vehicles

page 25

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 4. Expenses from continuing operations (continued) $ ’000

2018

2017

Audit and review of financial statements Remuneration for audit and other assurance services

75 75

71 71

Total Auditor-General remuneration

Internal auditing (Grant Thornton Australia) Remuneration for audit and other assurance services

63 63

Total remuneration of non NSW Auditor-General audit firms

Total Auditor remuneration

138

134

(c) Materials and contracts (continued) 2. Auditor remuneration During the year the following fees were paid or payable for services provided by the auditor of Council, related practices and non-related audit firms Auditors of the Council – NSW Auditor-General: (i) Audit and other assurance services

Non NSW Auditor-General audit firms: (i) Audit and other assurance services

page 26

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 4. Expenses from continuing operations (continued) $ ’000

Notes

2018

2017

1,674 136 5 357

1,570 136 5 771

2,943 132 624 5,933 613 413 1,532 1,413 3,495 –

2,775 4 614 5,536 606 363 1,458 1,399 3,574 17

134 11 19,415

124 4 18,956

19,415

18,956

(d) Depreciation, amortisation and impairment Depreciation and amortisation Plant and equipment Office equipment Furniture and fittings Land improvements (depreciable) Infrastructure: – Buildings – Bulk earthworks – Other structures – Roads – Bridges – Footpaths – Stormwater drainage – Water supply network – Sewerage network – Swimming pools Reinstatement, rehabilitation and restoration assets: Future reinstatement costs – tips Future reinstatement costs – quarries Total gross depreciation and amortisation costs

10 & 13 10 & 13

TOTAL DEPRECIATION, AMORTISATION AND IMPAIRMENT / REVALUATION DECREMENT COSTS EXPENSED

Accounting policy for depreciation, amortisation and impairment expenses Depreciation and amortisation Depreciation and amortisation are calculated using the straight line method to allocate their cost, net of their residual values, over their estimated useful lives. Useful lives are included in Note 10 for IPPE assets. Impairment of non-financial assets Non-financial assets are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows that are largely independent of the cash inflows from other assets or groups of assets (cash-generating units). Non-financial assets that suffered an impairment are reviewed for possible reversal of the impairment at each reporting date. Impairment losses for revalued assets are firstly offset against the amount in the revaluation surplus for the class of asset, with only the excess to be recognised in the Income Statement.

page 27

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 4. Expenses from continuing operations (continued) Accounting policy for depreciation, amortisation and impairment expenses (continued) Impairment of financial assets Council assesses at the end of each reporting period whether there is objective evidence that a financial asset or group of financial assets is impaired. A financial asset or a group of financial assets is impaired and impairment losses are incurred only if there is objective evidence of impairment as a result of one or more events that occurred after the initial recognition of the asset (a ‘loss event’) and that loss event (or events) has an impact on the estimated future cash flows of the financial asset or group of financial assets that can be reliably estimated.

$ ’000

Notes

2018

2017

114 – 118

126 80 113

144 71 108 215 42 193 46 2,304 1,452 1,261 588 75 235 106

221 79 94 209 41 184 46 2,352 1,470 1,336 574 69 246 85

(e) Other expenses Advertising Bad and doubtful debts Bank charges Contributions/levies to other levels of government – Department of planning levy – Emergency services levy (includes FRNSW, SES, and RFS levies) – Waste levy – Other contributions/levies Councillor expenses – mayoral fee Councillor expenses – councillors’ fees Councillors’ expenses (incl. mayor) – other (excluding fees above) Donations, contributions and assistance to other organisations Electricity and heating Insurance Street lighting Subscriptions and publications Telephone and communications Other

TOTAL OTHER EXPENSES

7,072

7,325

Accounting policy for other expenses Other expenses are recorded on an accruals basis as the Council receives the goods or services.

page 28

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 5. Gains or losses from the disposal of assets $ ’000

2018

2017

12 (140) (128)

203 (764) (561)

198 (40) 158

400 (233) 167

(635) (635)

(4,952) (4,952)

3,860 (1,487) 2,373

1,107 (473) 634

Proceeds from disposal – non-current assets ‘held for sale’ Less: carrying amount of ‘held for sale’ assets sold/written off Net gain/(loss) on disposal

1,427 (1,298) 129

– – –

NET GAIN/(LOSS) ON DISPOSAL OF ASSETS

1,897

(4,712)

Notes

Property (excl. investment property)

Plant and equipment

Infrastructure

Real estate assets held for sale

Non-current assets classified as ‘held for sale’

Proceeds from disposal – property Less: carrying amount of property assets sold/written off Net gain/(loss) on disposal Proceeds from disposal – plant and equipment Less: carrying amount of plant and equipment assets sold/written off Net gain/(loss) on disposal Less: carrying amount of infrastructure assets sold/written off Net gain/(loss) on disposal Proceeds from disposal – real estate assets Less: carrying amount of real estate assets sold/written off Net gain/(loss) on disposal

Accounting policy for disposal of assets The gain or loss on sale of an asset is determined when control of the asset has irrevocably passed to the buyer and the asset is derecognised.

Note 6(a). Cash and cash equivalent assets Cash and cash equivalents

Cash on hand and at bank Cash-equivalent assets – Deposits at call – Short-term deposits Total cash and cash equivalents

5,625

2,984

– – 5,625

3,005 6,000 11,989

Accounting policy for cash and cash equivalents For Statement of Cash Flow presentation purposes, cash and cash equivalents includes cash on hand; deposits held at call with financial institutions; other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value; and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities on the Statement of Financial Position. page 29

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 6(b). Investments 2018 Current

2018 Non-current

2017 Current

2017 Non-current

2,007 60,500 62,507

6,664 6,000 12,664

3,396 56,500 59,896

5,022 3,000 8,022

TOTAL CASH ASSETS, CASH EQUIVALENTS AND INVESTMENTS

68,132

12,664

71,885

8,022

Financial assets at fair value through the profit and loss NCD’s, FRN’s (with maturities > 3 months) Total

2,007 2,007

6,664 6,664

3,396 3,396

5,022 5,022

Held to maturity investments Long term deposits Total

60,500 60,500

6,000 6,000

56,500 56,500

3,000 3,000

$ ’000

Investments

a. ‘At fair value through the profit and loss’ – ‘Designated at fair value on initial recognition’

b. ‘Held to maturity’

Total investments

Accounting policy for investments Classification Council classifies its financial assets in the following categories: financial assets at fair value through profit or loss; loans and receivables; and held-to-maturity investments. The classification depends on the purpose for which the investments were acquired. Management determines the classification of its investments at initial recognition and, in the case of assets classified as held-to-maturity, re-evaluates this designation at each reporting date. (a) Financial assets at fair value through profit or loss Financial assets at fair value through profit or loss are financial assets held for trading. A financial asset is classified in this category if acquired principally for the purpose of selling in the short-term. Assets in this category are held at fair value with changes in value taken through profit or loss at each reporting period. (b) Held to maturity investments Held-to-maturity investments are non-derivative financial assets with fixed or determinable payments and fixed maturities that Council’s management has the positive intention and ability to hold to maturity. Assets in this category are measured at amortised cost. Recognition and de-recognition Regular purchases and sales of financial assets are recognised on trade-date: the date on which Council commits to purchase or sell the asset. Investments are initially recognised at fair value plus transaction costs for all financial assets not carried at fair value through profit or loss. Financial assets carried at fair value through profit or loss are initially recognised at fair value and transaction costs are expensed in the income statement. Investments are derecognised when the rights to receive cash flows from the financial assets have expired or have been transferred and Council has transferred substantially all the risks and rewards of ownership. When securities classified as available-for-sale are sold, the accumulated fair value adjustments recognised in equity are included in the income statement as gains and losses from investment securities. Impairment of available for sale investments In the case of equity investments classified as available-for-sale, a significant or prolonged decline in the fair value of the security below its cost is considered an indicator that the assets are impaired. page 30

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 6(c). Restricted cash, cash equivalents and investments – details $ ’000

2018 Current

2018 Non-current

2017 Current

2017 Non-current

Total cash, cash equivalents and investments

68,132

12,664

71,885

8,022

28,996 34,592 4,544 68,132

12,664 – – 12,664

31,275 34,639 5,971 71,885

8,022 – – 8,022

Notes

2018

2017

External restrictions – included in liabilities Deposits and retentions Water and wastewater ELE’s External restrictions – included in liabilities

2,134 766 2,900

2,157 703 2,860

External restrictions – other Developer contributions – general Developer contributions – water fund Developer contributions – wastewater fund RMS contributions Specific purpose unexpended grants Water supplies Wastewater services Domestic waste management Other External restrictions – other Total external restrictions

9,059 8,766 5,843 92 467 8,728 2,270 2,474 1,061 38,760 41,660

6,384 7,601 6,395 77 453 8,158 4,078 1,863 1,428 36,437 39,297

attributable to:

External restrictions (refer below) Internal restrictions (refer below) Unrestricted

$ ’000

Details of restrictions

page 31

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 6(c). Restricted cash, cash equivalents and investments – details (continued) $ ’000

2018

2017

Internal restrictions Plant and vehicle replacement Employees leave entitlement Carry over works Bypass maintenance funding Cemeteries Crown land rentals Financial assistance grant in advance Property reserves Landfill and resource management Management plans and studies Quarries Rental properties refurbishment Road works Sports centre Strategic studies Swimming pools Skennars Head Sportfields Other Total internal restrictions

1,155 3,013 2,794 3,747 266 172 2,221 3,521 1,712 854 833 996 5,521 2,963 558 119 1,250 2,897 34,592

879 3,013 2,870 3,962 331 135 2,108 2,688 3,000 664 1,038 1,686 2,607 1,332 459 5,170 – 2,697 34,639

TOTAL RESTRICTIONS

76,252

73,936

Notes

page 32

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 7. Receivables $ ’000

Notes

Purpose Rates and annual charges Interest and extra charges User charges and fees Private works Accrued revenues – Interest on investments Airport charges Amounts due from other councils Deferred debtors Government grants and subsidies Net GST receivable Waste centre fees Other debtors Total Less: provision for impairment

User charges and fees Total provision for impairment – receivables

TOTAL NET RECEIVABLES

2018 Current Non-current

2017 Current Non-current

1,453 100 2,646 52

61 43 110 –

1,460 129 2,559 99

77 55 135 –

652 1,469 54 18 1,790 78 30 930 9,272

– – – 23 – – – – 237

570 792 – 18 1,923 514 37 300 8,401

– – – 43 – – – – 310

(53) (53)

– –

(91) (91)

– –

9,219

237

8,310

310

6 290 2,018

– 12 82

6 300 1,902

– 16 129

– 401 885 188 12 3,800 5,419

– 17 62 8 – 181 56

6 390 892 221 10 3,727 4,583

– 21 106 12 1 285 25

Externally restricted receivables Water supply

– Specific purpose grants – Rates and availability charges – Other

Sewerage services

– Specific purpose grants – Rates and availability charges – Other

Domestic waste management Stormwater management

Total external restrictions Unrestricted receivables TOTAL NET RECEIVABLES Movement in provision for impairment of receivables Balance at the beginning of the year + new provisions recognised during the year – amounts provided for but recovered during the year – previous impairment losses reversed Balance at the end of the year

9,219

237

8,310

310

2018

2017

91 31 (69) – 53

29 80 – (18) 91

page 33

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 7. Receivables

(continued) 2018

2017

Accounting policy for receivables Recognition and measurement Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. They are included in current assets, except for those with maturities greater than 12 months after the reporting date which are classified as non-current assets. Loans and receivables are included in receivables (Note 7) in the Statement of Financial Position. Receivables are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method, less provision for impairment. Receivables are generally due for settlement within 30 days. Cash flows relating to short-term receivables are not discounted if the effect of discounting is immaterial.

Impairment

For loans and receivables the amount of the loss is measured as the difference between the asset’s carrying amount and the present value of estimated future cash flows (excluding future credit losses that have not been incurred) discounted at the financial asset’s original effective interest rate. The carrying amount of the asset is reduced and the amount of the loss is recognised in profit or loss. Collectability of receivables is reviewed on an on-going basis. Debts that are known to be uncollectible are written off by reducing the carrying amount directly. An allowance account (provision for impairment of receivables) is used when there is objective evidence that Council will not be able to collect all amounts due according to the original terms of the receivables. Significant financial difficulties of the debtor, probability that the debtor will enter bankruptcy or financial reorganisation, and default or delinquency in payments (more than 30 days overdue) are considered indicators that the receivable is impaired. When a receivable for which an impairment allowance had been recognised becomes uncollectable in a subsequent period it is written off against the allowance account. Subsequent recoveries of amounts previously written off are credited against other expenses in the Income statement.

Note 8. Inventories and other assets $ ’000

Notes

2018 Current Non-current

2017 Current Non-current

(a) Inventories Inventories at cost Real estate for resale (refer below) Stores and materials Trading stock Total inventories at cost

762 689 21 1,472

2,535 – – 2,535

1,751 650 19 2,420

1,678 – – 1,678

TOTAL INVENTORIES

1,472

2,535

2,420

1,678

(b) Other assets Prepayments

TOTAL OTHER ASSETS

343

–

341

–

Externally restricted assets There are no restrictions applicable to the above assets. page 34

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 8. Inventories and other assets (continued) $ ’000

Notes

2018 Current Non-current

2017 Current Non-current

(i) Other disclosures Details for real estate development Residential Industrial/commercial Total real estate for resale

– 762 762

518 2,017 2,535

890 861 1,751

492 1,186 1,678

– 762 762 762

202 2,333 2,535 2,535

– 1,751 1,751 1,751

202 1,476 1,678 1,678

1,751 1,243 (1,487) (745) 762

1,678 112 – 745 2,535

265 – (265) 1,751 1,751

3,026 611 (208) (1,751) 1,678

(Valued at the lower of cost and net realisable value)

Represented by:

Acquisition costs Development costs Total costs Total real estate for resale Movements: Real estate assets at beginning of the year – Purchases and other costs – WDV of sales (expense) 5 – Transfer between current/non-current Total real estate for resale

Accounting policy Trading stock Trading stock is stated at the lower of cost and net realisable value. Costs are assigned to individual items of inventory on basis of weighted average costs. Costs of purchased inventory are determined after deducting rebates and discounts. Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. Inventory held for distribution Inventory held for distribution is held at cost, adjusted where applicable for any loss of service potential. Land held for resale/capitalisation of borrowing costs Land held for resale is stated at the lower of cost and net realisable value. Cost is assigned by specific identification and includes the cost of acquisition, and development and borrowing costs during development. When development is completed borrowing costs and other holding charges are expensed as incurred. Borrowing costs included in the cost of land held for resale are those costs that would have been avoided if the expenditure on the acquisition and development of the land had not been made. Borrowing costs incurred while active development is interrupted for extended periods are recognised as expenses.

page 35

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 9. Non-current assets classified as held for sale (and disposal groups) $ ’000

2018 Current

2018 Non-current

2017 Current

2017 Non-current

(i) Non-current assets and disposal group assets Non-current assets ‘held for sale’

Land, buildings and other structures Total non-current assets ‘held for sale’

– –

1,400 1,400

– –

TOTAL NON-CURRENT ASSETS CLASSIFIED AS ‘HELD FOR SALE’

–

1,400

–

(ii) Details of assets and disposal groups

The sale of Russellton tennis courts occurred in 2017/18.

$ ’000

Disposal groups 2018 2017

Assets ‘held for sale’ 2018 2017

(iii) Reconciliation of non-current assets ‘held for sale’ Opening balance Less: assets no longer classified as ‘held for sale’

Plus new transfers in: – Assets ‘held for sale’

Less impairment losses: – Assets ‘held for sale’ (losses on reclassification) Less: carrying value of assets/operations sold that were re-classified this reporting period

Closing balance of ‘held for sale’ non-current assets and operations

– –

1,400 (102)

– –

–

1,836

–

(436)

–

(1,298)

–

1,400

Accounting policy for non-current assets classified as held for sale Non-current assets (or disposal groups) are classified as held for sale if their carrying amount will be recovered principally through a sale transaction rather than through continuing use. They are measured at the lower of their carrying amount and fair value less costs to sell, except for assets such as deferred tax assets; assets arising from employee benefits; financial assets; and investment property that are carried at fair value. An impairment loss is recognised for any initial or subsequent write-down of the asset (or disposal group) to fair value less costs to sell. A gain is recognised for any subsequent increases in fair value less costs to sell of an asset (or disposal group), but not in excess of any cumulative impairment loss previously recognised. A gain or loss not previously recognised by the date of the sale of the non-current asset (or disposal group) is recognised at the date of de-recognition. Non-current assets (including those that are part of a disposal group) are not depreciated or amortised while they are classified as held for sale.

page 36

1,452 831 356,517

1,497,247

52,126 6,448 94,746 17,470 7,651 8 44,375 39,738 66,472

– – – – 11,576

– 11,942 1,288 394

Accumulated depreciation and impairment

1,720 1,002

116,044 18,084 546,305 49,362 30,915 4,121 117,671 111,388 266,410

41,600 110,326 15,302 5,190 15,903

24,483 19,479 1,519 423

Gross carrying amount

as at 30/6/2017

1,140,730

268 171

63,918 11,636 451,559 31,892 23,264 4,113 73,296 71,650 199,938

41,600 110,326 15,302 5,190 4,327

24,483 7,537 231 29

Net carrying amount

24,379

– –

296 – 2,721 12 – 236 58 – 53

– – – – –

21,003 – – –

Additions renewals

41,847

17 48

– 230 7,711 13 1,611 1,251 6,093 1,407 5,481

– – 1,390 – –

15,374 1,221 – –

Additions new assets

(815)

– –

(140) – (466) – – (158) – (12) –

– – – – –

– (39) – –

Carrying value of disposals

(19,415)

(134) (11)

(2,943) (624) (5,933) (613) (413) (132) (1,532) (1,413) (3,495)

– – – – (357)

– (1,674) (136) (5)

Depreciation expense

–

– –

3,008 609 4,120 – 687 313 1,198 170 653

– – – 3,018 –

(13,776) – – –

Adjustments and transfers

–

– –

– – (127,817) (40) 9 127,848 – – –

– – – – –

– – – –

102

– –

– – – – – – – – –

102 – – – –

– – – –

27,342

– –

1,668 372 10,885 1,069 787 4,504 2,455 1,475 4,127

– – – – –

– – – –

Tfrs from/(to) Revaluation Other increments ‘held for movements to equity sale’ (1) (ARR) category

Asset movements during the reporting period

Renewals are defined as the replacement of existing assets (as opposed to the acquisition of new assets). (1) During the year Council reviewed the classification of a number of assets. This majority of this movement ($127,848,000) relates to the reclassification of the bulk earthworks component of road and bridge assets into bulk earthworks. Council considers this component to be more appropriately classified as bulk earthworks and provide more relevant information.

TOTAL INFRASTRUCTURE, PROPERTY, PLANT AND EQUIP.

– Tip assets – Quarry assets

Reinstatement, rehabilitation and restoration assets (refer Note 13):

– Buildings – Other structures – Roads – Bridges – Footpaths – Bulk earthworks – Stormwater drainage – Water supply network – Sewerage network

Infrastructure:

– Operational land – Community land – Land under roads (post 30/6/08) Land improvements – non-depreciable Land improvements – depreciable

Land:

Capital work in progress Plant and equipment Office equipment Furniture and fittings

$ ’000

Asset class

Note 10. Infrastructure, property, plant and equipment

for the year ended 30 June 2018

Notes to the Financial Statements

Ballina Shire Council

1,599,302

1,737 1,050

122,251 19,533 446,464 51,035 34,285 138,503 129,044 115,256 278,193

41,702 110,326 16,692 8,208 15,903

47,084 20,094 1,519 423

Gross carrying amount

385,132

1,586 842

56,444 7,310 103,684 18,702 8,340 528 47,476 41,979 71,436

– – – – 11,933

– 13,049 1,424 399

Accumulated depreciation and impairment

as at 30/6/2018

page 37

1,214,170

151 208

65,807 12,223 342,780 32,333 25,945 137,975 81,568 73,277 206,757

41,702 110,326 16,692 8,208 3,970

47,084 7,045 95 24

Net carrying amount

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 10. Infrastructure, property, plant and equipment

(continued)

Accounting policy for infrastructure, property, plant and equipment Infrastructure, property, plant and equipment are held at fair value. Independent valuations are performed at least every five years, however the carrying amount of assets is assessed at each reporting date to confirm that it is not materially different from current fair value. Water and sewerage network assets are indexed at each reporting period in accordance with the Rates Reference Manual issued by Crown Lands and Water (CLAW). Increases in the carrying amounts arising on revaluation are credited to the asset revaluation reserve. To the extent that the increase reverses a decrease previously recognising profit or loss relating to that asset class, the increase is first recognised as profit or loss. Decreases that reverse previous increases of assets in the same class are first charged against revaluation reserves directly in equity to the extent of the remaining reserve attributable to the class; all other decreases are charged to the Income Statement. Subsequent costs are included in the asset’s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to Council and the cost of the item can be measured reliably. All other repairs and maintenance are charged to the Income Statement during the financial period in which they are incurred. Land is not depreciated. Depreciation on other assets is calculated using the straight line method to allocate their cost, net of their residual values, over their estimated useful lives as follows: Plant and equipment Office equipment Office furniture Computer equipment Vehicles Heavy plant/road making equipment Other plant and equipment

Years 10 to 20 10 to 20 3 to 8 3 to 5 8 to 15 2 to 20

Water and sewer assets Dams and reservoirs Bores Reticulation pipes: PVC Reticulation pipes: other Pumps and telemetry

80 to 100 30 to 40 80 60 to 100 10 to 40

Transportation assets Sealed roads: surface Sealed roads: structure Unsealed roads Bridge: concrete Bridge: other Road pavements Kerb, gutter and footpaths

10 to 30 20 to 40 100 to 1000 80 to 100 40 to 80 60 to 100 60 to 100

Other equipment Playground equipment Benches, seats etc.

Years 10 to 20 10 to 20

Buildings Buildings: masonry Buildings: other

80 to 100 30 to 80

Stormwater assets Drains Culverts

80 to 100 60 to 80

Other infrastructure assets Bulk earthworks Swimming pools Other open space/recreational assets

1000 40 to 60 10 to 30

page 38

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 10. Infrastructure, property, plant and equipment

(continued)

Accounting policy for infrastructure, property, plant and equipment (continued) The assets’ residual values and useful lives are reviewed, and adjusted if appropriate, at each reporting date. Gains and losses on disposals are determined by comparing proceeds with carrying amount. These are included in the Income Statement. Land under roads Land under roads is land under roadways and road reserves including land under footpaths, nature strips and median strips. Council has elected not to recognise land under roads acquired before 1 July 2008 in accordance with AASB 1051 Land Under Roads. Crown reserves Crown Reserves under Council’s care and control are recognised as assets of the Council. While ownership of the reserves remains with the Crown, Council retains operational control of the reserves and is responsible for their maintenance and use in accordance with the specific purposes to which the reserves are dedicated. Improvements on Crown Reserves are also recorded as assets, while maintenance costs incurred by Council and revenues relating to the reserves are recognised within Council’s Income Statement. Rural Fire Service assets Under section 119 of the Rural Fire Services Act 1997 (NSW) , “all fire fighting equipment purchased or constructed wholly or from money to the credit of the Fund is to be vested in the council of the area for or on behalf of which the fire fighting equipment has been purchased or constructed”. Until such time as discussions on this matter have concluded and the legislation changed, Council will continue to recognise rural fire service assets as it has in prior years, including only building assets.

page 39

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 11. Investment property $ ’000

2018

2017

22,025

22,025 – – 22,025

21,977 408 (360) 22,025

(a) Investment property at fair value Investment property on hand Reconciliation of annual movement: Opening balance

– Capitalised expenditure – this year – Net gain/(loss) from fair value adjustments CLOSING BALANCE – INVESTMENT PROPERTY

(b) Contractual obligations at reporting date Refer to Note 17 for disclosures relating to any capital and service obligations that have been contracted.

(c) Leasing arrangements – Council as lessor The investment property are leased to tenants under long-term operating leases with rentals payable monthly. Future minimum lease payments receivable under non-cancellable investment property operating leases not recognised in the financial statements are receivable as follows: Within 1 year Later than 1 year but less than 5 years Total minimum lease payments receivable

1,709 3,171 4,880

1,404 1,708 3,112

1,628 223

1,585 213

(241) 1,610

(251) 1,547

– 1,610

(360) 1,187

(d) Investment property income and expenditure – summary Rental income from investment property:

– Minimum lease payments – Outgoings recouped

Direct operating expenses on investment property:

– that generated rental income Net revenue contribution from investment property

plus:

Fair value movement for year

Total income attributable to investment property

Accounting policy for investment property Investment property, principally comprising freehold office and retail buildings, is held for long-term rental yields and is not occupied by the Council. Changes in fair values are recorded in the income statement as part of other income. Properties that are under construction for future use as investment property are regarded as investment property. These are also carried at fair value unless the fair value cannot yet be reliably determined. Where that is the case, the property will be accounted for at cost until either the fair value becomes reliably determinable or construction is complete. page 40

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 12. Payables and borrowings 2018 Current Non-current

$ ’000

Payables

4,176

–

5,646

–

265 488 – 2,134 7,063

– – – – –

224 443 68 2,157 8,538

– – – – –

1,184 1,184

– –

1,011 1,011

– –

6,624 6,624

76,870 76,870

6,219 6,219

76,078 76,078

14,871

76,870

15,768

76,078

Goods and services Accrued expenses: – Borrowings – Salaries and wages – Other expenditure accruals Security bonds, deposits and retentions Total payables

Income received in advance

Payments received in advance Total income received in advance

Borrowings

Loans – secured 1 Total borrowings

TOTAL PAYABLES AND BORROWINGS

2017 Current Non-current

(a) Payables and borrowings relating to restricted assets (a) Payables and borrowings relating to restricted assets

2018 Current Non-current

Externally restricted assets

21 3,529 2,900

– 52,885 –

18 3,236 2,860

– 56,079 –

6,450

52,885

6,114

56,079

6,450

52,885

6,114

56,079

8,421

23,985

9,654

19,999

14,871

76,870

15,768

76,078

Water Sewer Other Payables and borrowings relating to externally restricted assets Total payables and borrowings relating to restricted assets Total payables and borrowings relating to unrestricted assets

TOTAL PAYABLES AND BORROWINGS 1.

2017 Current Non-current

Loans are secured over the general rating income of Council Disclosures on liability interest rate risk exposures, fair value disclosures and security can be found in Note 19.

page 41

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 12. Payables and borrowings (continued) $ ’000

2018

2017

914 914

1,472 1,472

(b) Current payables and borrowings not anticipated to be settled within the next twelve months The following payables and borrowings, even though classified as current, are not expected to be settled in the next 12 months. Payables – security bonds, deposits and retentions

Class of borrowings Loans – secured

TOTAL

Non-cash changes

2018

Opening balance as at 1/7/17

Cash flows

Acquisition

Fair value changes

Other non-cash movements

Closing balance as at 30/6/18

82,297 82,297

1,197 1,197

– –

83,494 83,494

$ ’000

2018

2017

Loan Facilities Credit cards/purchase cards Total financing arrangements

83,494 575 84,069

82,297 545 82,842

Drawn facilities as at balance date: – Loan Facilities – Credit cards/purchase cards Total drawn financing arrangements

83,494 142 83,636

82,297 8 82,305

Undrawn facilities as at balance date: – Credit cards/purchase cards Total undrawn financing arrangements

433 433

537 537

(d) Financing arrangements (i) Unrestricted access was available at balance date to the following lines of credit:

page 42

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 12. Payables and borrowings (continued) Accounting policy for payables and borrowings Payables These amounts represent liabilities for goods and services provided to the Council prior to the end of financial year that are unpaid. The amounts are unsecured and are usually paid within 30 days of recognition. Borrowings Borrowings are initially recognised at fair value, net of transaction costs incurred. Borrowings are subsequently measured at amortised cost. Any difference between the proceeds (net of transaction costs) and the redemption amount is recognised in the income statement over the period of the borrowings using the effective interest method. Fees paid on the establishment of loan facilities are recognised as transaction costs of the loan to the extent that it is probable that some or all of the facility will be drawn down. In this case, the fee is deferred until the draw down occurs. To the extent there is no evidence that it is probable that some or all of the facility will be drawn down, the fee is capitalised as a prepayment for liquidity services and amortised over the period of the facility to which it relates. Borrowings are removed from the Statement of Financial Position when the obligation specified in the contract is discharged, cancelled or expired. The difference between the carrying amount of a financial liability that has been extinguished or transferred to another party and the consideration paid, including any non-cash assets transferred or liabilities assumed, is recognised in other income or finance cost. Borrowings are classified as current liabilities unless Council has an unconditional right to defer settlement of the liability for at least 12 months after the reporting date.

page 43

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 13. Provisions $ ’000

2018 Current Non-current

2017 Current Non-current

Provisions Employee benefits:

Annual leave Sick leave Long service leave

2,298 2,086 3,588

– – 383

2,234 2,265 3,592

– – 313

Sub-total – aggregate employee benefits

7,972

383

8,091

313

Asset remediation/restoration (future works)

–

4,150

–

4,006

Sub-total – asset remediation/restoration

–

4,150

–

4,006

7,972

4,533

8,091

4,319

Asset remediation/restoration:

TOTAL PROVISIONS (a) Provisions relating to restricted assets

2018 Current Non-current Externally restricted assets

Water Sewer Domestic waste management Provisions relating to externally restricted assets

2017 Current Non-current

143 591 169

6 26 8

120 523 161

13 46 6

903

804

Total provisions relating to restricted assets Total provisions relating to unrestricted assets

903

804

7,069

4,493

7,287

4,254

TOTAL PROVISIONS

7,972

4,533

8,091

4,319

2018

2017

4,997 4,997

5,361 5,361

$ ’000

(b) Current provisions not anticipated to be settled within the The following provisions, even though classified as current, are not expected to be settled in the next 12 months. Provisions – employees benefits

page 44

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 13. Provisions (continued) $ ’000

2018

At beginning of year Changes to provision: – Revised life – Revised discount rate Unwinding of discount Total other provisions at end of year

Other provisions

Other (enter details here...)

–

SelfAsset insurance remediation

–

Total

4,006

3 62 79

4,150

Other provisions 2017

Other (enter Other (enter Other (enter details details details here...) here...) here...)

SelfAsset insurance remediation

Total

3,755

190 61

4,006

At beginning of year Changes to provision: – Revised discount rate Unwinding of discount Total other provisions at end of year

–

page 45

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 13. Provisions (continued) Nature and purpose of non-employee benefit provisions Asset remediation Asset remediation, reinstatement and restoration provisions represent the present value estimate of future costs Council will incur in order to remove, restore and remediate assets and/or activities as a result of past operations. Accounting policy for provisions Provisions are recognised when Council has a present legal or constructive obligation as a result of past events, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small. Provisions are measured at the present value of management’s best estimate of the expenditure required to settle the present obligation at the reporting date. The discount rate used to determine the present value reflects current market assessments of the time value of money and the risks specific to the liability. The increase in the provision due to the passage of time is recognised as interest expense. Employee benefits Short-term obligations Liabilities for wages and salaries, including non-monetary benefits, annual leave and accumulating sick leave expected to be wholly settled within 12 months after the end of the period in which the employees render the related service are recognised in respect of employees' services up to the end of the reporting period and are measured at the amounts expected to be paid when the liabilities are settled. The liability for annual leave and accumulating sick leave is recognised in the provision for employee benefits. All other short-term employee benefit obligations are presented as payables. Other long-term employee benefit obligations The liability for long service leave and annual leave that is not expected to be wholly settled within 12 months after the end of the period in which the employees render the related service is recognised in the provision for employee benefits and measured as the present value of expected future payments to be made in respect of services provided by employees up to the end of the reporting period using the projected unit credit method. Consideration is given to expected future wage and salary levels, experience of employee departures, and periods of service. Expected future payments are discounted using market yields at the end of the reporting period on national government bonds with terms to maturity and currency that match, as closely as possible, the estimated future cash outflows. The obligations are presented as current liabilities in the Statement of Financial Position if the Council does not have an unconditional right to defer settlement for at least 12 months after the reporting date, regardless of when the actual settlement is expected to occur.

page 46

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 13. Provisions (continued) Provisions for close-down and restoration, and environmental clean-up costs – tips and quarries Restoration Close down and restoration costs include the dismantling and demolition of infrastructure and the removal of residual materials and remediation of disturbed areas. Estimated close down and restoration costs are provided for in the accounting period when the obligation arising from the related disturbance occurs, whether this occurs during the development or during the operation phase, based on the net present value of estimated future costs. Provisions for close down and restoration costs do not include any additional obligations which are expected to arise from future disturbance. The costs are estimated on the basis of a closure plan. The cost estimates are calculated annually during the life of the operation to reflect known developments, eg updated cost estimates and revisions to the estimated lives of operations, and are subject to formal review at regular intervals. Rehabilitation Where rehabilitation is conducted systematically over the life of the operation, rather than at the time of closure, provision is made for the estimated outstanding continuous rehabilitation work at each reporting date and the cost is charged to the Income Statement. Provision is made for the estimated present value of the costs of environmental clean up obligations outstanding at the reporting date. These costs are charged to the Income Statement. Movements in the environmental clean up provisions are presented as an operating cost, except for the unwinding of the discount which is shown as a borrowing cost. Remediation procedures generally commence soon after the time the damage, remediation process and estimated remediation costs become known, but may continue for many years depending on the nature of the disturbance and the remediation techniques. As noted above, the ultimate cost of environmental remediation is uncertain and cost estimates can vary in response to many factors including changes to the relevant legal requirements, the emergence of new restoration techniques or experience at other locations. The expected timing of expenditure can also change, for example in response to changes in quarry reserves or production rates. As a result there could be significant adjustments to the provision for close down and restoration and environmental clean up, which would affect future financial results. Other movements in the provisions for close down and restoration costs, including those resulting from new disturbance, updated cost estimates, changes to the estimated lives of operations and revisions to discount rates are capitalised within property, plant and equipment. These costs are then depreciated over the lives of the assets to which they relate. Close down and restoration costs are a normal consequence of tip and quarry operations, and the majority of close down and restoration expenditure is incurred at the end of the life of the operations. Although the ultimate cost to be incurred is uncertain, Council estimates the respective costs based on feasibility and engineering studies using current restoration standards and techniques.

Note 14. Accumulated surplus, revaluation reserves, changes in accounting policies, changes in accounting estimates and errors Nature and purpose of reserves Infrastructure, property, plant and equipment revaluation reserve The infrastructure, property, plant and equipment revaluation reserve is used to record increments / decrements of non-current asset values due to their revaluation. page 47

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 15. Statement of cash flows – additional information $ ’000

Notes

2018

2017

5,625 5,625

11,989 11,989

47,483

29,862

19,415 (1,897) (28,975)

18,956 4,712 (18,987)

(101) – – 141 (55)

(150) 360 (54) 251 34

(602) (38) (41) (2) (759) 41 (23) 150 (49) 3

1,947 62 (126) (42) 576 (10) 117 373 83 –

34,691

37,964

27,826 – 65 27,891

1,443 17,353 191 18,987

(a) Reconciliation of cash assets Total cash and cash equivalent assets Balance as per the Statement of Cash Flows

(b) Reconciliation of net operating result to cash provided from operating activities Net operating result from Income Statement Adjust for non-cash items:

Depreciation and amortisation Net losses/(gains) on disposal of assets Non-cash capital grants and contributions Losses/(gains) recognised on fair value re-measurements through the P&L: – Investments classified as ‘at fair value’ or ‘held for trading’ – investment property – Other Unwinding of discount rates on reinstatement provisions Share of net (profits) or losses of associates/joint ventures +/- Movement in operating assets and liabilities and other cash items:

Decrease/(increase) in receivables Increase/(decrease) in provision for doubtful debts Decrease/(increase) in inventories Decrease/(increase) in other assets Increase/(decrease) in payables Increase/(decrease) in accrued interest payable Increase/(decrease) in other accrued expenses payable Increase/(decrease) in other liabilities Increase/(decrease) in employee leave entitlements Increase/(decrease) in other provisions Net cash provided from/(used in) operating activities from the Statement of Cash Flows

(c) Non-cash investing and financing activities Developer contributions ‘in kind’ Other dedications Estimated future reinstatement, etc costs Total non-cash investing and financing activities

page 48

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 16. Interests in other entities $ ’000 Council’s share of net income

Joint ventures Associates Total

Council’s share of net assets

2018

2017

2018

2017

–

(34)

–

1,159

–

(34)

1,159

(a) Associates Council has incorporated the following associates into its consolidated financial statements. (a) Summarised financial information for individually immaterial associates Council has interests in a number of individually immaterial associates that have still been accounted for using the equity method. Individually immaterial associates

2018

2017

Aggregate carrying amount of individually immaterial associates

1,159

–

Aggregate amounts of Council’s share of individually immaterial: Profit/(loss) from continuing operations Total comprehensive income – individually immaterial associates

55 55

– –

(b) The nature and extent of significant restrictions relating to associates Council signed a new Richmond Tweed Regional Library (RTRL) deed with 3 other local Councils on 29 November 2017 resulting in RTRL becoming an associate of Council. Council cannot access the assets of RTRL, but is entitled to on termination of this deed equal share of the total equity at 30 June 2017, and a share of the changes in equity from this date in the same proportion as Council's financial contributions over the duration of the agreement.

page 49

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 16. Interests in other entities

(continued)

Accounting policy for associates Interests in associates are accounted for using the equity method in accordance with AASB128 Investments in Associates and Joint Ventures. Under this method, the investment is initially recognised as a cost and the carrying amount is increased or decreased to recognise the Council’s share of the profit or loss and other comprehensive income of the investee after the date of acquisition. If the Council’s share of losses of an associate equals or exceeds its interest in the associate, the Council discontinues recognising its share of further losses. The Council’s share in the associate’s gains or losses arising from transactions between itself and its associate are eliminated. Adjustments are made to the associate’s accounting policies where they are different from those of the Council for the purpose of the consolidated financial statements.

(b) Subsidiaries, joint arrangements and associates not recognised

The following subsidiaries, joint arrangements and associates have not been recognised in this financial report. 2018

2018

Name of entity/operation

Principal activity/type of entity

Net profit

Net assets

1. North East Weight of Loads Group (NEWLOG)

Enforcement of load weights carried by heavy vehicles. Joint Venture

(256)

128

Reasons for non-recognition Councils share of NEWLOG net assets is 13.42%, Council considers this immaterial to the consolidated financial statements.

page 50

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 17. Commitments for expenditure $ ’000

2018

2017

Property, plant and equipment Buildings and other structures Plant and equipment Infrastructure

5,756 598 830

10,568 490 4,629

Inventory Real estate for resale Total commitments

178 7,362

710 16,397

7,362 7,362

16,397 16,397

466 661 – 1,127

439 699 18 1,156

(a) Capital commitments (exclusive of GST) Capital expenditure committed for at the reporting date but not recognised in the financial statements as liabilities:

These expenditures are payable as follows:

Within the next year Total payable

Details of capital commitments Capital expenditure commitments relate to the Airport terminal upgrade, Wollongbar skate park and other various projects.

(b) Operating lease commitments (non-cancellable) a. Commitments under non-cancellable operating leases at the reporting date, but not recognised as liabilities are payable: Within the next year Later than one year and not later than 5 years Later than 5 years Total non-cancellable operating lease commitments

b. Non-cancellable operating leases include the following assets: Various items of information technology, plant and equipment. Contingent rentals may be payable depending on the condition of items or usage during the lease term. Conditions relating to operating leases: – All operating lease agreements are secured only against the leased asset. – No lease agreements impose any financial restrictions on Council regarding future debt etc.

page 51

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 18. Contingencies and other liabilities/assets not recognised The following assets and liabilities do not qualify for recognition in the Statement of Financial Position, but their knowledge and disclosure is considered relevant to the users of Council’s financial report. LIABILITIES NOT RECOGNISED: 1. Guarantees (i) StateCover Limited Council is a member of StateCover Mutual Limited and holds a partly paid share in the entity. StateCover is a company providing workers compensation insurance cover to the NSW local government industry and specifically Council. Council has a contingent liability to contribute further equity in the event of the erosion of the company’s capital base as a result of the company’s past performance and/or claims experience or as a result of any increased prudential requirements from APRA. These future equity contributions would be required to maintain the company’s minimum level of net assets in accordance with its licence requirements. 2. Other liabilities (i) Third party claims The Council is involved from time to time in various claims incidental to the ordinary course of business including claims for damages relating to its services. Council believes that it is appropriately covered for all claims through its insurance coverage and does not expect any material liabilities to eventuate. ASSETS NOT RECOGNISED: (i) Land under roads As permitted under AASB 1051, Council has elected not to bring to account land under roads that it owned or controlled up to and including 30/6/08. (ii) Variation Cost Indemnity Council has lodged a letter of demand for the indemnification of costs, totalling $804,277.82 (GST excl). This has not been recognised as an asset in the financial statements.

page 52

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 19. Financial risk management $ ’000

Risk management Council’s activities expose it to a variety of financial risks including (1) price risk, (2) credit risk, (3) liquidity risk and (4) interest rate risk. The Council’s overall risk management program focuses on the unpredictability of financial markets and seeks to minimise potential adverse effects on the financial performance of the Council. Council does not engage in transactions expressed in foreign currencies and is therefore not subject to foreign currency risk. Financial risk management is carried out by Council’s finance section under policies approved by the Council. A comparison by category of the carrying amounts and fair values of Council’s financial assets and financial liabilities recognised in the financial statements is presented below. Carrying value

Fair value

2018

2017

2018

2017

Financial assets Cash and cash equivalents Investments – ‘Designated at fair value on initial recognition’ – ‘Held to maturity’ Receivables Total financial assets

5,625

11,989

5,625

11,989

8,671 66,500 9,456 90,252

8,418 59,500 8,620 88,527

8,671 66,500 9,456 90,252

8,418 59,500 8,620 88,527

Financial liabilities Payables Loans/advances Total financial liabilities

7,063 83,494 90,557

8,538 82,297 90,835

7,063 105,036 112,099

8,538 109,548 118,086

Fair value is determined as follows: – Cash and cash equivalents, receivables, payables – are estimated to be the carrying value that approximates market value. – Borrowings and held-to-maturity investments – are based upon estimated future cash flows discounted by the current mkt interest rates applicable to assets and liabilities with similar risk profiles, unless quoted market prices are available. – Financial assets classified (i) ‘at fair value through profit and loss’ or (ii) ‘available-for-sale’ – are based upon quoted market prices (in active markets for identical investments) at the reporting date or independent valuation.

page 53

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 19. Financial risk management (continued) $ ’000

Council’s objective is to maximise its return on cash and investments whilst maintaining an adequate level of liquidity and preserving capital. Council’s finance area manages the cash and Investments portfolio with the assistance of independent advisors. Council has an investment policy which complies with the Local Government Act 1993 and Ministerial Investment Order 625. This policy is regularly reviewed by Council and its staff and a monthly Investment report is provided to Council setting out the make-up and performance of the portfolio as required by Local Government regulations. The risks associated with the investments held are: – Price risk – the risk that the capital value of investments may fluctuate due to changes in market prices, whether these changes are caused by factors specific to individual financial instruments or their issuers or are caused by factors affecting similar instruments traded in a market – Interest rate risk – the risk that movements in interest rates could affect returns and income – Credit risk – the risk that the investment counterparty will not complete their obligations particular to a financial instrument, resulting in a financial loss to Council – be it of a capital or income nature. Council manages these risks (amongst other measures) by diversifying its portfolio and only purchasing investments with agreed parameters based on ratings and product type.

(a) Market risk – price risk and interest rate risk The following represents a summary of the sensitivity of Council’s Income Statement and accumulated surplus (for the reporting period) due to a change in either the price of a financial asset or the interest rates applicable. It is assumed that the change in interest rates would have been constant throughout the reporting period. Increase of values/rates 2018 Possible impact of a 10% movement in market values Possible impact of a 1% movement in interest rates 2017 Possible impact of a 10% movement in market values Possible impact of a 1% movement in interest rates

Decrease of values/rates

Profit

Equity

Profit

Equity

842 717

(842) (717)

867 797

(867) (797)

page 54

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 19. Financial risk management (continued) $ ’000

(b) Credit risk Council’s major receivables comprise (i) rates and annual charges and (ii) user charges and fees. The major risk associated with these receivables is credit risk – the risk that debts due and payable to Council may not be repaid in full. Council manages this risk by monitoring outstanding debt and employing stringent debt recovery procedures. It also encourages ratepayers to pay their rates by the due date through incentives. Credit risk on rates and annual charges is minimised by the ability of Council to secure a charge over the land relating to the debts – that is, the land can be sold to recover the debt. Council is also able to charge interest on overdue rates and annual charges at higher than market rates which further encourages the payment of debt. There are no significant concentrations of credit risk, whether through exposure to individual customers, specific industry sectors and/or regions. Council receives detailed reports where appropriate. At reporting date, all amounts receivable were reviewed, and adequate allowance made for amounts considered doubtful. There are no material receivables that have been subjected to a re-negotiation of repayment terms. A profile of Council’s receivables credit risk at balance date follows: 2018

2018

Rates, annual

(i) Ageing of receivables – % Current (not yet overdue) Overdue

2017

Rates, annual

and user

Other

and user

Other

charges

receivables

charges

receivables

62% 38% 100%

75% 25% 100%

61% 39% 100%

87% 13% 100%

2018

2017

1,514 1,514

1,537 1,537

3,349 610 182 10 292 4,443

3,248 178 138 49 114 3,727

(ii) Ageing of receivables – value Rates and annual charges and user fees and charges

No ageing information is currently available for rates & annual charges and user charges. Current Other receivables Current 0 – 30 days overdue 31 – 60 days overdue 61 – 90 days overdue > 91 days overdue

page 55

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 19. Financial risk management (continued) $ ’000

(c) Liquidity risk Payables and borrowings are both subject to liquidity risk – the risk that insufficient funds may be on hand to meet payment obligations as and when they fall due. Council manages this risk by monitoring its cash flow requirements and liquidity levels and maintaining an adequate cash buffer. Borrowings are also subject to interest rate risk – the risk that movements in interest rates could adversely affect funding costs and debt servicing requirements. Council manages this risk by diversification of borrowing types, maturities and interest rate structures. The Finance Section regularly reviews interest rate movements to determine if it would be advantageous to refinance or renegotiate part or all of the loan portfolio. The contractual undiscounted cash outflows (ie. principal and interest) of Council’s payables and borrowings are set out in the maturity table below: $ ’000

2018 Trade/other payables Loans and advances Total financial liabilities 2017 Trade/other payables Loans and advances Total financial liabilities

Weighted

Subject

average

to no

interest rate

maturity

0.00%

2,134

4,929

–

7,063

5.68%

–

11,281

39,048

75,730

126,059

83,494

2,134

16,210

39,048

75,730

133,122

90,557

payable in: ≤ 1 Year

1 – 5 Years

> 5 Years

Total

Actual

cash

carrying

outflows

values

0.00%

2,157

6,381

–

8,538

6.21%

–

11,269

40,239

78,868

130,376

82,297

2,157

17,650

40,239

78,868

138,914

90,835

page 56

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 20. Material budget variations $ ’000

Council’s original financial budget for 17/18 was adopted by the Council on 22 June 2017 and is not required to be audited. While the Income Statement included in this General Purpose Financial Report must disclose the original budget adopted by Council, the Local Government Act 1993 requires Council to review its financial budget on a quarterly basis, so that it is able to manage the various variations between actuals versus budget that invariably occur throughout the year. This note sets out the details of material variations between Council’s original budget and its actual results for the year as per the Income Statement – even though such variations may have been adjusted for during each quarterly budget review. Note that for variations* of budget to actual :

Material variations represent those variances that amount to 10% or more of the original budgeted figure.

F = Favourable budget variation, U = Unfavourable budget variation

$ ’000

2018 Budget

2018 Actual

2018 ---------- Variance* ----------

REVENUES Rates and annual charges

47,416

47,243

(173)

(0%)

User charges and fees

20,939

21,537

598

Interest and investment revenue

1,660

2,164

504

30%

Other revenues

4,297

1,199

28%

Higher than projected investment holdings resulted in an increase in interest revenue.

5,496

Unbudgeted other revenue relating to initial recognition of Council's share in associate Richmond Tweed Regional Library.

7,722 9,173 1,451 F Operating grants and contributions 19% Operating grants is dependent on the outcome of grant applications submitted during the year. Some of the larger unbudgeted grants were $116,000 financial assistance grant, $150,000 for Northern Rivers Business Recovery Program, $98,500 from NSW Environmental trust and Roads to Recovery increase of $295,000. 19,191 41,714 22,523 Capital grants and contributions 117% Council received $25,846,000 of developer contributed assets during the year above what was forecast and the remaining movement is due to timing of capital projects completion and receipt of funding. Net gains from disposal of assets

1,970

1,897

(73)

(4%)

page 57

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 20. Material budget variations (continued) $ ’000

2018 Budget

2018 Actual

2018 ---------- Variance* ----------

EXPENSES Employee benefits and on-costs

22,859

23,019

(160)

(1%)

Borrowing costs

5,603

5,556

Materials and contracts

28,174

26,734

1,440

Depreciation and amortisation

18,539

19,415

(876)

(5%)

Other expenses

6,740

7,072

(332)

(5%)

page 58

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 21. Fair value measurement $ ’000

The Council measures the following asset and liability classes at fair value on a recurring basis: – Infrastructure, property, plant and equipment

– Investment property

– Financial assets and liabilities

The fair value of assets and liabilities must be estimated in accordance with various accounting standards for either recognition and measurement requirements or for disclosure purposes. AASB 13 Fair Value Measurement requires all assets and liabilities measured at fair value to be assigned to a ‘level’ in the fair value hierarchy as follows: Level 1: Unadjusted quoted prices in active markets for identical assets or liabilities that the entity can access at the measurement date. Level 2: Inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly or indirectly. Level 3: Inputs for the asset or liability that are not based on observable market data (unobservable inputs). (1) The following table presents all assets and liabilities that have been measured and recognised at fair values: Fair value measurement hierarchy Level 1 Level 2 Level 3 Total 2018 Recurring fair value measurements Financial assets Investments Held at fair value through profit or loss Total financial assets Investment property Land and buildings Total investment property

Date of latest valuation

Quoted prices in active mkts

Significant observable inputs

Significant unobservable inputs

dd/mm/yy

– –

8,671 8,671

– –

8,671 8,671

dd/mm/yy

– –

22,025 22,025

– –

22,025 22,025

– – – – – – – – – – – – – – – – – – – – –

– – – 41,702 – – – – 6,082 – – – – – – – – – – – 47,784

7,045 95 24 – 110,326 16,692 8,208 3,970 – 59,726 12,223 342,780 32,333 25,945 137,975 81,568 73,277 206,757 151 208 1,119,303

7,045 95 24 41,702 110,326 16,692 8,208 3,970 6,082 59,726 12,223 342,780 32,333 25,945 137,975 81,568 73,277 206,757 151 208 1,167,087

Infrastructure, property, plant and equipment Plant and equipment dd/mm/yy Office equipment dd/mm/yy Furniture and fittings dd/mm/yy Operational land dd/mm/yy Community land dd/mm/yy Land under roads dd/mm/yy Land improvements – non-depreciable dd/mm/yy Land Improvements – depreciable dd/mm/yy Buildings – non-specialised dd/mm/yy Buildings – specialised dd/mm/yy Other structures dd/mm/yy Roads dd/mm/yy Bridges dd/mm/yy Footpaths dd/mm/yy Bulk earthworks dd/mm/yy Stormwater drainage dd/mm/yy Water supply network dd/mm/yy Wastewater network dd/mm/yy Tip remediation dd/mm/yy Quarries remediation dd/mm/yy Total infrastructure, property, plant and equipment

page 59

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 21. Fair value measurement (continued) $ ’000

(1) The following table presents all assets and liabilities that have been measured and recognised at fair values: (continued) Fair value measurement hierarchy Level 1 Level 2 Level 3 Total 2017 Recurring fair value measurements Financial assets Investments Held at fair value through profit or loss Total financial assets Investment property Land and buildings Total investment property

Date of latest valuation

Quoted prices in active mkts

Significant observable inputs

Significant unobservable inputs

dd/mm/yy

– –

8,418 8,418

– –

8,418 8,418

dd/mm/yy

– –

22,025 22,025

– –

22,025 22,025

– – – – – – – – – – – – – – – – – – – – –

– – – 41,600 – – – – 6,272 – – – – – – – – – – – 47,872

7,537 231 29 – 110,326 15,302 5,190 4,327 – 57,646 11,636 451,559 31,892 23,264 4,113 73,296 71,650 199,938 268 171 1,068,375

7,537 231 29 41,600 110,326 15,302 5,190 4,327 6,272 57,646 11,636 451,559 31,892 23,264 4,113 73,296 71,650 199,938 268 171 1,116,247

– –

1,400 1,400

– –

1,400 1,400

During the year, there were no transfers between level 1 and level 2 fair value hierarchies for recurring fair value measurements.

page 60

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 21. Fair value measurement (continued) (3) Valuation techniques used to derive Level 2 and Level 3 Fair Values Where Council is unable to derive fair valuations using quoted market prices of identical assets (ie. Level 1 inputs) Council instead utilises a spread of both observable inputs (Level 2 inputs) and unobservable inputs (Level 3 inputs). The fair valuation techniques Council has employed while utilising Level 2 and Level 3 inputs are as follows: Operational Land This asset class comprises all of Council's land classified as Operational land under the NSW Local Government Act 1993. Council obtains its fair values for operational land from an external valuer every 3 to 5 years (last valuation being 2014) using predominantly Level 2 inputs. Level 1 and Level 2 inputs were used to value land held in freehold title and those with special use, which are restricted under the zoning objectives. Sale prices of comparable land parcels in close proximity were adjusted for differences in key attributes such as size and configuration. The key unobservable inputs to the valuation are the rate per square metre and the description of the land. There has been no change to the valuation process during the reporting period. Buildings - Non-Specialised Non-specialised buildings were valued by Scott Fullerton Valuations Pty Ltd in 2014 using the "Market approach" utilising Level 2 inputs. The properties fair values have been derived from sales prices of comparable properties after adjusting for differences in key attributes such as property size. The most significant inputs into this valuation approach are price per square metre. There has been no change to the valuation process during the reporting period. Investment Property Council obtains valuations of its investment property on a bi-annual basis and reviews this at the end of each reporting period to ensure the financial statements reflect the most up-to-date valuation. The fair value of the investment property is determined by a qualified valuer who has experience in the location of the properties. A valuation was completed as at 30 June 2017 in-house by an experienced and qualified Council employee, Mr Paul Tsikleas, AAPI. The valuations are based on the capitalisation of estimated net rental returns. The key unobservable input to the valuation is the price per square metre and expected rates of return determined by the market. Plant and Equipment, Office Equipment, Furniture and Fittings Plant and equipment, office equipment and furniture and fittings are valued at cost but are disclosed at fair value in the notes.

page 61

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 21. Fair value measurement (continued) The carrying value of these assets is assumed to approximate fair value due to the nature of the items. The key unobservable inputs to the valuation are the remaining useful life and residual value. There has been no change to the valuation process during the reporting period. Community Land Council's "Community" land (including owned by Council, the Crown and various other Government Agencies that is managed by Council) by definition is land intended for public access and use or where other restrictions applying to the land create some obligation to maintain public access (such as a trust deed, dedication under section 7.11 of the Environment Planning and Assessment Act 1979). This gives rise to the restrictions in the Act, intended to preserve the qualities of the land. The Office of Local Government has determined that community land and controlled Crown land may be valued as follows: The NSW Valuer General's valuations may be used under the revaluation model to represent fair value for land under clause 31 of AASB 116. Valuations of all Council's Community land and Council controlled land were based on either the land values provided by the Valuer-General or an average unit rate based on the land values for similar properties where the Valuer-General did not provide a land value having regard to the highest and best use for this land. As these rates were not considered to be observable market evidence they have been classified as Level 3. There has been no change to the valuation process during the reporting period. Land under Roads Council has elected to recognise land under roads where the road was acquired on or after 1 July 2008. Land under roads have been valued using the square metre rates applicable for nearby or adjacent Community land having regard to the highest and best use for this land. There has been no change to the valuation process during the reporting period. Land Improvements- Depreciable and Non-Depreciable This asset class comprises land improvements such as spectator mounds, mulched areas, streetscaping and landscaping. These assets were valued in-house using the cost approach by experienced Council staff. The cost approach has been utilised whereby the replacement cost was estimated for each asset taking into account a range of factors including but not limited to construction rates and industry construction cost benchmarks such as Rawlinson's Australian Construction handbook. The unobservable Level 3 inputs used include gross replacement cost, asset condition, residual value and remaining useful life. There has been no change to the valuation process during the reporting period.

page 62

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 21. Fair value measurement (continued) Buildings - Specialised and Other Structures Specialised buildings and other structures were valued by Scott Fullerton Valuations Pty Ltd in 2014 using the "Cost approach" utilising Level 3 inputs. The approach estimated the replacement cost of each building/other structure and componentising of significant parts with different useful lives and taking into account a range of factors. The unit rates could be supported by market evidence, other inputs (such as estimates of residual value, useful life and asset condition) required extensive professional judgement and impacted significantly on the final determination of fair value. As such, these assets have been valued using Level 3 inputs. There has been no change to the valuation process during the reporting period. Roads (including Bridges, Footpaths, Bulk Earthworks) and Stormwater Drainage Roads are valued in-house by suitably qualified engineers and requires extensive professional judgement. All roads and stormwater assets are valued using Level 3 valuation inputs using the "Cost approach". Council staff completed the valuation of these assets internally using replacement cost approach and the last valuation was completed in 2015. The approach estimated the replacement cost for each asset by componentising the assets into significant parts with different useful lives and taking into account a range of factors. While the unit rates based on square metres or similar capacity could be supported from market evidence such as recently completed road constructions and industry construction cast data (Level 2), unobservable inputs (such as estimates of useful life, pattern of consumption and asset condition) required extensive professional judgement and impacted significantly on the final determination of fair value. As such, these assets were classified as having been valued using Level 3 valuation inputs. During the year there were a number of new projects completed where the actual cost was recorded and the impact of depreciation at year end was negligible. While these could be classified as valued at Level 2, given the low proportion of the total portfolio that these represented and the likelihood that in future valuations they would most likely be valued at Level 3, we have adopted a policy that all road and stormwater assets are deemed be valued at Level 3. There has been no change to the valuation process during the reporting period. Water Supply Network and Wastewater Network Water and wastewater infrastructure assets were valued by APV Valuers & Asset Management in 2017 using the "Cost approach" utilising Level 2 and 3 inputs. The approach estimated the replacement cost for each asset by componentising the assets into significant parts with different useful lives and taking into account a range of factors. While the unit rates based on square metres or similar capacity could be supported from market evidence such as recently completed constructions and industry construction cast data (Level 2), unobservable inputs (such as estimates of useful life, pattern of consumption and asset condition) required extensive professional judgement and impacted significantly on the final determination of fair value. As such, these assets were classified as having been valued using Level 3 valuation inputs. During the year there were a number of new projects completed where the actual cost was recorded and the impact of depreciation at year end was negligible. While these could be classified as valued at Level 2, given the low proportion of the total portfolio that these represented and the likelihood that in future valuations they would most likely be valued at Level 3, we have adopted a policy that all water and wastewater infrastructure assets are deemed be valued at Level 3.

page 63

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 21. Fair value measurement (continued) Tip and Quarries Remediation Assets It has been recognised that there will be significant costs associated with the closure and post closure management of tip and quarries sites. Evaluation of costs for tips and quarries closure and post closure management is prepared internally. The key unobservable inputs are the discount rate, cost escalation rate, actual timing of costs and future environmental management requirements. There has been no change to the valuation process during the reporting period. Assets Held For Sale Assets held for sale have been valued based on the price per a conditional sales contract net of costs to sell. Given that the contract is conditional and costs to sell have been approximated it has been deemed to be valued at Level 2.

page 64

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 21. Fair value measurement (continued) $ ’000

(4). Fair value measurements using significant unobservable inputs (level 3) a. The following tables present the changes in level 3 fair value asset classes. Plant and Equipment

Office equipment

Furniture and fittings

Community land

Total

Opening balance – 1/7/16

7,246

367

110,326

117,973

Purchases (GBV) Disposals (WDV) Depreciation and impairment

2,094 (233) (1,570)

– – (136)

– – (5)

– – –

2,094 (233) (1,711)

Closing balance – 30/6/17

7,537

231

110,326

118,123

Purchases (GBV) Disposals (WDV) Depreciation and impairment

1,221 (39) (1,674)

– – (136)

– – (5)

– – –

1,221 (39) (1,815)

Closing balance – 30/6/18

7,045

110,326

117,490

Land under roads

Land improvements

Buildings – specialised

Other structures

Total

Opening balance – 1/7/16

13,247

10,287

55,921

11,330

90,785

Transfers from/(to) level 2 FV hierarchy 21 4(b) Transfers from/(to) another asset class Purchases (GBV) Disposals (WDV) Depreciation and impairment Revaluation increments/ (decrements)

– – 2,055 – – –

– – – – (771) –

(210) – 2,625 (764) (2,438) 2,512

(216) 51 687 (114) (614) 512

(426) 51 5,367 (878) (3,823) 3,024

Closing balance – 30/6/17

15,302

9,516

57,646

11,636

94,100

Transfers from/(to) another asset class Purchases (GBV) Disposals (WDV) Depreciation and impairment Revaluation increments/ (decrements)

– 1,390 – – –

– 3,018 – (357) –

– 3,305 (140) (2,591) 1,506

609 230 – (624) 372

609 7,943 (140) (3,572) 1,878

Closing balance – 30/6/18

16,692

12,177

59,726

12,223

100,818

page 65

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 21. Fair value measurement (continued) $ ’000

(4). Fair value measurements using significant unobservable inputs (level 3) (continued) a. The following tables present the changes in level 3 fair value asset classes. (continued) Roads

Bridges

Footpaths

Bulk earthworks

Total

Opening balance – 1/7/16

424,378

32,104

20,364

3,710

480,556

Transfers from/(to) another asset class Purchases (GBV) Disposals (WDV) Depreciation and impairment FV gains – other comprehensive income

360 27,845 (2,460) (5,536) 6,972

– 40 (162) (606) 516

– 3,024 (151) (363) 390

247 92 – (4) 68

607 31,001 (2,773) (6,509) 7,946

Closing balance – 30/6/17

451,559

31,892

23,264

4,113

510,828

Transfers from/(to) another asset class Purchases (GBV) Disposals (WDV) Depreciation and impairment Revaluation increments/ (decrements)

(127,817) 14,552 (466) (5,933) 10,885

(40) 25 – (613) 1,069

9 2,298 – (413) 787

127,848 1,800 (158) (132) 4,504

– 18,675 (624) (7,091) 17,245

Closing balance – 30/6/18

342,780

32,333

25,945

137,975

539,033

Stormwater drainage

Water supply network

Wastewater network

Swimming pools

Total

Opening balance – 1/7/16

72,231

67,127

189,566

1,563

330,487

Transfers from/(to) another asset class Purchases (GBV) Disposals (WDV) Depreciation and impairment FV gains – other comprehensive income

59 1,335 (40) (1,458) 1,169

(3,939) 600 (59) (1,399) 9,320

3,222 1,862 (416) (3,574) 9,278

– – (1,546) (17) –

(658) 3,797 (2,061) (6,448) 19,767

Closing balance – 30/6/17

73,296

71,650

199,938

–

344,884

Purchases (GBV) Disposals (WDV) Depreciation and impairment Revaluation increments/ (decrements)

7,349 – (1,532) 2,455

1,577 (12) (1,413) 1,475

6,187 – (3,495) 4,127

– – – –

15,113 (12) (6,440) 8,057

Closing balance – 30/6/18

81,568

73,277

206,757

–

361,602

page 66

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 21. Fair value measurement (continued) $ ’000

(4). Fair value measurements using significant unobservable inputs (level 3) (continued) a. The following tables present the changes in level 3 fair value asset classes. (continued) Tip and quarry remediation

Total

Opening balance – 1/7/16

–

375

Purchases (GBV) Depreciation and impairment

– –

192 (128)

Closing balance – 30/6/17

–

439

Purchases (GBV) Depreciation and impairment

– –

65 (145)

Closing balance – 30/6/18

–

359

page 67

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 21. Fair value measurement (continued) $ ’000

(4). Fair value measurements using significant unobservable inputs (level 3) (continued) b. Significant unobservable valuation inputs used (for level 3 asset classes) and their relationship to fair value. The following table summarises the quantitative information relating to the significant unobservable inputs used in deriving the various level 3 asset class fair values.

Class IPP&E

Fair value

(30/6/18) $’000

Valuation technique/s

Unobservable inputs

Gross replacement cost, useful lives and residual value

Plant & equipment, office equipment and furniture & fittings

7,164

Cost used to approximate fair value

Community land

110,326

Land values obtained from the NSW ValuerLand value, land area General

Land under roads

16,692

Unimproved capital value provided by NSW Land value, land area Valuer-General

Land improvements

12,177

Cost used to approximate fair value

Asset condition and remaining useful lives

Buildings – specialised

59,726

Cost used to approximate fair value

Asset condition and remaining useful lives

Other structures

12,223

Cost used to approximate fair value

Asset condition and remaining useful lives

Roads

342,780

Unit rates per m2 or length

Asset condition and remaining useful lives

Bridges

32,333

Unit rates per item, m2 or length

Asset condition and remaining useful lives

Footpaths

25,945

Unit rates per m2

Asset condition and remaining useful lives

Bulk earthworks

137,975

Unit rates per m3

Asset condition and remaining useful lives

Stormwater drainage

81,568

Unit rates per item, m2 or length

Asset condition and remaining useful lives

Water supply network

73,277

Unit rates per item, m2 or length

Asset condition and remaining useful lives

Wastewater network

206,757

Unit rates per item, m2 or length

Asset condition and remaining useful lives

Discounted remediation cost

Discount rate, cost escalation rate and timing of costs

Tip and quarries remediation

359

(5). Highest and best use All of Council’s non-financial assets are considered as being utilised for their highest and best use. page 68

1,197 72 100 1,369

2018

1,119 105 41 1,265

2017

There have been no other material transactions between KMP and Council during the year.

page 69

Council has determined that transactions at arm’s length between KMP and Council as part of Council delivering a public service objective (e.g. access to library or Council swimming pool by KMP) will not be disclosed.

b. Other transactions with KMP and their related parties

Total

Compensation: Short-term benefits Post-employment benefits Other long-term benefits

The aggregate amount of KMP compensation included in the Income Statement is:

Key management personnel (KMP) of the Council are those persons having the authority and responsibility for planning, directing and controlling the activities of the council, directly or indirectly.

a. Key management personnel

$ ’000

Note 22. Related party transactions

for the year ended 30 June 2018

Notes to the Financial Statements

Ballina Shire Council

Financial Statements 2018

Ref

2017 Nil Actual $

Actual $

Actual $ –

Contributions based on deed

Actual $

Actual $ –

outstanding

commitments)

Actual $ 1,354

recognised

debts

page 70

Actual $

Actual $ –

debts expense

for doubtful

balance

Doubtful

during year (incl. loans and

Provisions

transactions

Terms and conditions

Outstanding

Value of

Contibutions to the Richmond Tweed Regional Library are based on formula parameters set in the Richmond Tweed Regional Library Deed of Agreement.

Ref 1

2018 Associate - Richmond Tweed Regional Library

Nature of the transaction

c. Other related party transactions

Note 22. Related party transactions (continued)

for the year ended 30 June 2018

Notes to the Financial Statements

Ballina Shire Council

Financial Statements 2018

20,380

Total contributions

8,655

3,446

5,209

6,383

Total S7.11 and S7.12 revenue under plans

13,997

5,209

6,383

S7.11 contributions – under a plan

S64 contributions

1,709 521 1,031 1,369 133 359 87

3,978 235 726 575 – 699 170

Cash

balance

Non-cash

received during the year

Opening

Contributions

Roads Parking Open space Community facilities Community facilities (old) Heavy vehicles Wollongbar expansion

PURPOSE

SUMMARY OF CONTRIBUTIONS AND LEVIES

–

– – – – – – –

593

370

223

124 13 26 30 2 22 6

in year

earned

Interest

(4,259)

(3,204)

(1,055)

(282) – (369) – – (404) –

year

during

Expenditure

(1,701)

–

23,668

14,609

9,059

(1,701)

page 71

7,474

9,059

– – (333) (1,125) (133) – (110) (1,701)

Cumulative internal borrowings due/(payable)

– – 1,778 3,581 – – 2,115

asset

restricted

Held as

5,529 769 1,081 849 2 676 153

(to)/from

borrowing

Internal

It is possible that the funds contributed may be less than the cost of this infrastructure, requiring Council to borrow or use general revenue to fund the difference.

Under the Environmental Planning and Assessment Act 1979 , Council has significant obligations to provide Section 7.11 (contributions towards provision or improvement of amenities or services) infrastructure in new release areas.

$ ’000

Note 23. Statement of developer contributions

for the year ended 30 June 2018

Notes to the Financial Statements

Ballina Shire Council

Financial Statements 2018

OBallina District OLennox District OPlateau District ORegional OOld Plan OOSR Other Total

PURPOSE

CONTRIBUTION PLAN – OPEN SPACE

RRoads (2002) RRoads (2010) Total

PURPOSE

CONTRIBUTION PLAN – ROADS

S7.11 CONTRIBUTIONS – UNDER A PLAN

$ ’000

1,709

3,978

Cash

balance

– –

86 247 49 435 1,031

– – 112 75 726

–

– –

–

97 117

–

– –

464

Non-cash

received during the year

Opening

Contributions

174 1,535

1,320 2,658

Cash

balance

Non-cash

received during the year

Opening

Contributions

Note 23. Statement of developer contributions (continued)

for the year ended 30 June 2018

Notes to the Financial Statements

Ballina Shire Council

in year

earned

39 85

4 3

–

124

Interest

in year

earned

Interest

(282)

– (282)

year

(369)

(12) –

–

(357)

during

Expenditure

year

during

Expenditure

–

– –

(333)

– –

(247)

(86)

(to)/from

borrowing

Internal

(to)/from

borrowing

Internal

686 – –

– – 153 513

page 72

1,778

– 1,092

194

–

Cumulative internal borrowings due/(payable)

–

– –

Cumulative internal borrowings due/(payable)

221

1,081

asset

restricted

Held as

5,529

1,533 3,996

asset

restricted

Held as

Financial Statements 2018

CBallina CLennox Head Total

PURPOSE

– – 521

11 12 235

126 7 133

–

Non-cash

Cash

balance

– –

received during the year

Opening

Contributions

521

212

Cash

Non-cash

received during the year

balance

Contributions Opening

CONTRIBUTION PLAN – COMMUNITY FACILITIES (OLD)

PBallina PLennox Head PAlstonville Village Centre Total

PURPOSE

CONTRIBUTION PLAN – CAR PARKING

S7.11 CONTRIBUTIONS – UNDER A PLAN

$ ’000

Note 23. Statement of developer contributions (continued)

for the year ended 30 June 2018

Notes to the Financial Statements

Ballina Shire Council

–

– –

–

– –

–

in year

earned

Interest

in year

earned

Interest

2 –

– 1

–

– –

–

year

during

–

– –

Expenditure

year

during

Expenditure

–

– –

–

(133)

(126) (7)

(to)/from

borrowing

Internal

(to)/from

borrowing

Internal

asset

restricted

2 –

page 73

–

– –

Cumulative internal borrowings due/(payable)

–

– – 769

– 11 13

Cumulative internal borrowings due/(payable)

745

Held as

asset

restricted

Held as

Financial Statements 2018

HShire Wide Total

PURPOSE

CONTRIBUTION PLAN – HEAVY VEHICLES

CBallina district CLennox district CPlateau district CWardell district CRegional Total

PURPOSE

CONTRIBUTION PLAN – COMMUNITY FACILITIES

S7.11 CONTRIBUTIONS – UNDER A PLAN

$ ’000

172 60 – 953 1,369

– 120 12 – 575

359 359

699 699

Cash

balance

Non-cash

received during the year

Opening

Contributions

184

443

Cash

balance

Non-cash

received during the year

Opening

Contributions

Note 23. Statement of developer contributions (continued)

for the year ended 30 June 2018

Notes to the Financial Statements

Ballina Shire Council

–

– –

–

in year

earned

Interest

in year

earned

Interest

– –

–

– –

–

year

(404)

during

Expenditure

year

during

Expenditure

–

(to)/from

borrowing

Internal

–

(1,125)

– (953)

–

(172)

(to)/from

borrowing

Internal

– 2,736

12 –

asset

676

restricted

page 74

–

Cumulative internal borrowings due/(payable)

3,581

–

186

849

– 845

–

Cumulative internal borrowings due/(payable)

651

Held as

asset

restricted

Held as

Financial Statements 2018

Shire Wide Total

PURPOSE

Section 64 – Wastewater

Shire Wide Total

PURPOSE

Section 64 – Water

S64 contributions

WLink road WTransport works Total

PURPOSE

170

1,075

7,601

2,371 2,371

6,396 6,396

Cash

balance

Non-cash

received during the year

Opening

Contributions

1,075

7,601

Cash

balance

Non-cash

received during the year

Opening

Contributions

76 11

50 120

Cash

Non-cash

received during the year

balance

Contributions Opening

CONTRIBUTION PLAN – WOLLONGBAR URBAN EXPANSION AREA

S7.11 CONTRIBUTIONS – UNDER A PLAN

$ ’000

Note 23. Statement of developer contributions (continued)

for the year ended 30 June 2018

Notes to the Financial Statements

Ballina Shire Council

–

– –

in year

earned

2 4

215

155

Interest

in year

earned

Interest

in year

earned

Interest

–

– –

(125)

(3,079)

year

during

Expenditure

year

during

Expenditure

year

during

Expenditure

(to)/from

borrowing

Internal

(to)/from

borrowing

Internal

–

(110)

(110) –

(to)/from

borrowing

Internal

153

18 135

5,843

asset

restricted

Held as

8,766

asset

restricted

Held as

asset

restricted

Held as

page 75

–

Cumulative internal borrowings due/(payable)

–

Cumulative internal borrowings due/(payable)

2,115

2,115 –

Cumulative internal borrowings due/(payable)

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 24. Financial result and financial position by fund Income Statement by fund

$ ’000

2018

Continuing operations Income from continuing operations Rates and annual charges User charges and fees Interest and investment revenue Other revenues Grants and contributions provided for operating purposes Grants and contributions provided for capital purposes Other income Net gains from disposal of assets Share of interests in joint ventures and associates using the equity method

Total income from continuing operations

2018

Water Wastewater

General1

3,489 8,323 436 – 157 3,118

16,175 1,331 253 456 156 8,265

27,579 11,883 1,475 5,040 8,860 30,331

–

1,891

–

– 15,529

– 26,636

55 87,114

–

2,051 – 6,815 1,482 729 11,077

4,392 4,248 4,196 3,674 779 17,289

16,576 1,308 15,723 14,259 5,564 53,430

Expenses from continuing operations Employee benefits and on-costs Borrowing costs Materials and contracts Depreciation and amortisation Other expenses

Total expenses from continuing operations

2018

Operating result from continuing operations

–

4,452

9,347

33,684

Net operating result attributable to each council fund

–

4,452

9,347

33,684

Net operating result for the year before grants and contr and contributions provided for capital purposes

–

1,334

1,082

3,353

General fund refers to all Council’s activities other than Water and Wastewater. NB. All amounts disclosed above are gross – that is, they include internal charges and recoveries made between the funds.

page 76

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements as at 30 June 2018

Note 24. Financial result and financial position by fund (continued) Statement of Financial Position by fund

$ ’000

ASSETS Current assets Cash and cash equivalents Investments Receivables Inventories Other Total current assets Non-current assets Investments Receivables Inventories Infrastructure, property, plant and equipment Investments accounted for using the equity method Investment property Total non-current assets

TOTAL ASSETS

LIABILITIES Current liabilities Payables Income received in advance Borrowings Provisions Total current liabilities Non-current liabilities Borrowings Provisions Total non-current liabilities

TOTAL LIABILITIES

Net assets

2018

Water Wastewater

General1

–

– 14,820 2,170 – 148 17,138

– 7,333 1,286 – – 8,619

5,625 40,354 5,763 1,472 195 53,409

– –

2,823 90 – 80,935 – – 83,848 100,986

1,397 79 – 222,700 – – 224,176 232,795

8,444 68 2,535 910,535 1,159 22,025 944,766 998,175

–

21 – – 143 164

142 – 3,387 591 4,120

6,900 1,184 3,237 7,238 18,559

– –

– 6 6 170

52,885 26 52,911 57,031

23,985 4,501 28,486 47,045

–

100,816

175,764

951,130

46,545 54,271

107,831 67,933

569,053 382,077

100,816

175,764

951,130

EQUITY Accumulated surplus Revaluation reserves

Total equity 1

–

2018

General Fund refers to all Council’s activities other than Water and Wastewater. NB. All amounts disclosed above are gross – that is, they include internal receivables and payables between the funds.

page 77

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 25(a). Statement of performance measures – consolidated results Amounts 2018

$ ’000

Indicator 2018

Prior periods 2017 2016

Benchmark

2,632 84,428

3.12%

8.88%

-1.51%

> 0.00%

75,255 126,142

59.66%

64.59%

74.98%

> 60.00%

46,370 9,579

4.84x

4.88x

4.20x

> 1.5x

27,603 11,606

2.38x

2.73x

2.03x

> 2x

4.45%

< 10% regional & rural

Local government industry indicators – consolidated 1. Operating performance ratio

Total continuing operating revenue (1) excluding capital grants and contributions less operating expenses Total continuing operating revenue (1) excluding capital grants and contributions

2. Own source operating revenue ratio

Total continuing operating revenue (1) excluding all grants and contributions Total continuing operating revenue (1)

3. Unrestricted current ratio

Current assets less all external restrictions (2)

Current liabilities less specific purpose liabilities (3, 4)

4. Debt service cover ratio

Operating result (1) before capital excluding interest and depreciation/impairment/amortisation (5) Principal repayments (Statement of Cash Flows) plus borrowing costs (Income Statement)

5. Rates, annual charges, interest and extra charges outstanding percentage Rates, annual and extra charges outstanding Rates, annual and extra charges collectible

1,657 49,093

3.38%

72,125 7,206

10.01 mths

3.56%

6. Cash expense cover ratio Current year’s cash and cash equivalents plus all term deposits Payments from cash flow of operating and

x12

12.0 mths 10.3 mths

> 3 mths

financing activities Notes (1)

Excludes fair value adjustments and reversal of revaluation decrements, net gain/(loss) on sale of assets and the net share of interests in joint ventures and associates.

(2)

Refer Notes 6-8 inclusive. Also excludes any real estate and land for resale not expected to be sold in the next 12 months.

(3)

Refer to Notes 12 and 13.

(4)

Refer to Note 12(b) and 13(b) – excludes all payables and provisions not expected to be paid in the next 12 months (incl. ELE). (5) Excludes loans refinanced during the year. page 78

53.33%

4.62x

Total continuing operating revenue (1) excluding capital grants and contributions

Current assets less all external restrictions (2)

(5)

(1) - (4)

Notes

4.71x

53.04%

11.39%

117.72x

78.90%

11.71%

132.47x

95.12%

10.03%

Water indicators 2018 2017

General fund refers to all of Council’s activities except for its water and wastewater activities which are listed separately.

Refer to Notes at Note 25a above.

Current liabilities less specific purpose liabilities (3, 4)

3. Unrestricted current ratio

Total continuing operating revenue (1)

2. Own source operating revenue ratio

0.14%

less operating expenses Total continuing operating revenue (1) excluding capital grants and contributions

Total continuing operating revenue (1) excluding capital grants and contributions

1. Operating performance ratio

Local government industry indicators – by fund

$ ’000

General indicators 5 2018 2017

Note 25(b). Statement of performance measures – by fund

for the year ended 30 June 2018

Notes to the Financial Statements

Ballina Shire Council

0.99x

68.38%

5.89%

1.59x

95.05%

-0.01%

Wastewater indicators 2018 2017

page 79

> 1.5x

> 60.00%

> 0.00%

Benchmark

Financial Statements 2018

Ballina Shire Council Notes to the Financial Statements for the year ended 30 June 2018

Note 25(b). Statement of performance measures – by fund (continued) $ ’000

General indicators 5 2018 2017

Water indicators 2018 2017

3.81x

4.97x

0.00x

3.14%

3.26%

8.26%

9.04%

11.25 months

11.98 months

21.99 months

19.62 months

Local government industry indicators – by fund (continued) 4. Debt service cover ratio

Operating result (1) before capital excluding interest and depreciation/impairment/amortisation Principal repayments (Statement of Cash Flows) plus borrowing costs (Income Statement)

5. Rates, annual charges, interest and extra charges outstanding percentage Rates, annual and extra charges outstanding Rates, annual and extra charges collectible

6. Cash expense cover ratio Current year’s cash and cash equivalents plus all term deposits Payments from cash flow of operating and financing activities

x12

Notes (1) (5)

Refer to Notes at Note 25a above. General fund refers to all of Council’s activities except for its water and wastewater activities which are listed separately.

INDEPENDENT AUDITOR’S REPORT Report on the general purpose financial report Ballina Shire Council

To the Councillors of the Ballina Shire Council

Opinion I have audited the accompanying financial report of Ballina Shire Council (the Council), which comprise the Income Statement and Statement of Comprehensive Income for the year ended 30 June 2018, the Statement of Financial Position as at 30 June 2018, the Statement of Changes in Equity and Statement of Cash Flows for the year then ended, notes comprising a summary of significant accounting policies and other explanatory information, and the Statement by Councillors and Management. In my opinion, •

the Council’s accounting records have been kept in accordance with the requirements of the Local Government Act 1993, Chapter 13, Part 3, Division 2 (the Division)

•

the financial report: -

has been presented, in all material respects, in accordance with the requirements of this Division

is consistent with the Council’s accounting records

presents fairly, in all material respects, the financial position of the Council as at 30 June 2018, and of its financial performance and its cash flows for the year then ended in accordance with Australian Accounting Standards

•

all information relevant to the conduct of the audit has been obtained

•

no material deficiencies in the accounting records or financial report have come to light during the audit.

My opinion should be read in conjunction with the rest of this report.

Basis for Opinion I conducted my audit in accordance with Australian Auditing Standards. My responsibilities under the standards are described in the ‘Auditor’s Responsibilities for the Audit of the Financial Report’ section of my report. I am independent of the Council in accordance with the requirements of the: •

Australian Auditing Standards

•

Accounting Professional and Ethical Standards Board’s APES 110 ‘Code of Ethics for Professional Accountants’ (APES 110).

I have fulfilled my other ethical responsibilities in accordance with APES 110.

Parliament promotes independence by ensuring the Auditor-General and the Audit Office of New South Wales are not compromised in their roles by: •

providing that only Parliament, and not the executive government, can remove an Auditor-General

•

mandating the Auditor-General as auditor of councils

•

precluding the Auditor-General from providing non-audit services.

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

Other Information Other information comprises the information included in the Council’s annual report for the year ended 30 June 2018, other than the financial report and my Independent Auditor’s Report thereon. The Councillors are responsible for the other information. At the date of this Independent Auditor’s Report, the other information I have received comprise the special purpose financial statements and Special Schedules (the Schedules). My opinion on the financial report does not cover the other information. Accordingly, I do not express any form of assurance conclusion on the other information. However, as required by the Local Government Act 1993, I have separately expressed an opinion on the special purpose financial statements and Special Schedule 2 - Permissible income for general rates. In connection with my audit of the financial report, my responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial report or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude there is a material misstatement of the other information, I must report that fact. I have nothing to report in this regard.

The Councillors’ Responsibilities for the Financial Report The Councillors are responsible for the preparation and fair presentation of the financial report in accordance with Australian Accounting Standards and the Local Government Act 1993, and for such internal control as the Councillors determine is necessary to enable the preparation and fair presentation of the financial report that is free from material misstatement, whether due to fraud or error. In preparing the financial report, the Councillors are responsible for assessing the Council’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting except where the Council will be dissolved or amalgamated by an Act of Parliament, or otherwise cease operations.

Auditor’s Responsibilities for the Audit of the Financial Report My objectives are to: •

obtain reasonable assurance about whether the financial report as a whole is free from material misstatement, whether due to fraud or error

•

issue an Independent Auditor’s Report including my opinion.

Reasonable assurance is a high level of assurance, but does not guarantee an audit conducted in accordance with Australian Auditing Standards will always detect material misstatements. Misstatements can arise from fraud or error. Misstatements are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions users take based on the financial report. A description of my responsibilities for the audit of the financial report is located at the Auditing and Assurance Standards Board website at: www.auasb.gov.au/auditors_responsibilities/ar4.pdf. The description forms part of my auditor’s report. 82

My opinion does not provide assurance: •

that the Council carried out its activities effectively, efficiently and economically

•

on the Original Budget information included in the Income Statement, Statement of Cash Flows, and Note 20 Material budget variations

•

on the Special Schedules. A separate opinion has been provided on Special Schedule 2 - Permissible income for general rates

•

about the security and controls over the electronic publication of the audited financial report on any website where it may be presented

•

about any other information which may have been hyperlinked to/from the financial report.

Karen Taylor Director, Financial Audit Services

25 October 2018 SYDNEY

Cr David Wright Mayor Ballina Shire Council PO Box 450 BALLINA NSW 2478

Contact:

Karen Taylor

Phone no:

02 9275 7311

Our ref:

D1823802/1686

25 October 2018

Dear Mayor

Report on the Conduct of the Audit for the year ended 30 June 2018 Ballina Shire Council I have audited the general purpose financial statements of the Ballina Shire Council (the Council) for the year ended 30 June 2018 as required by section 415 of the Local Government Act 1993 (the Act). I expressed an unmodified opinion on the Council’s general purpose financial statements. This Report on the Conduct of the Audit (the Report) for the Council for the year ended 30 June 2018 is issued in accordance with section 417 of the Act. This Report should be read in conjunction with my audit opinion on the general purpose financial statements issued under section 417(2) of the Act.

SIGNIFICANT AUDIT ISSUES AND OBSERVATIONS I did not identify any significant audit issues and observations during my audit of the Council’s financial statements.

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INCOME STATEMENT Operating result 2018

2017

Variance

Rates and annual charges revenue

47.2

46.3

1.9

Grants and contributions revenue

50.9

40.6

25.4

Operating result for the year

47.5

29.9

58.9

Net operating result before capital amounts

5.8

2.8

107.1

Council’s operating result $47.5 million (including the effect of depreciation and amortisation expense of $19.4million) was $17.6 million higher than the 2016–17 result. The key drivers of the higher operating result include: •

$27.8 million in non-cash developer dedications were received in 2017-2018 ($1.4 million in 2016–17) due to increased development including the EPIQ Lennox Head subdivision

•

$4.2 million increase in cash contributions from developers

•

a new funding agreement between member councils of the Richmond Tweed Regional Library commenced on 1 July 2017, which changed the accounting treatment leading to Council recognising $1.1 million in income to reflect its 25 per cent share of net assets of the Library

•

gain on disposal of assets of $1.9 million (loss of $4.7 million in 2016–17)

•

financial assistance grant funding reduced by $1.8 million due to timing of receipts over the past two years.

STATEMENT OF CASH FLOWS

•

capital expenditure of $39m compared to $25.3m in the 2016-2017 year net repayment of borrowing of $1.2 million.

Net cash flows for the year 60 40 20 $ million

The adjacent graph shows the movement in cash flows from operating, investing and financing activities. Council’s cash and cash equivalents decreased from $12.0 million at 30 June 2017 to $5.6 million at 30 June 2018, mainly due to increased longer-term investments (see table below). Key cash inflows and outflows for the year include:

0 -20 -40 -60 -80

-100

2016

2017

2018

Year ended 30 June Operating activities Financing activities

Investing activities

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FINANCIAL POSITION Cash and Investments 2018

2017 $m

Cash and cash equivalents

5.6

12.0

Cash on hand and at bank as well as term deposits with an original maturity period of less than 3 months

Investments

75.2

67.9

Predominately term deposits with an original maturity period of more than 3 months

Cash and investments

80.8

79.9

Cash and Investments

2018

2017

41.7

39.3

Externally restricted balances include unexpended developer contributions and water supply charges.

External restrictions

Commentary

Internal restrictions

34.6

Remaining balances are internally restricted in accordance with Councils reserves policy and are largely restricted for employee leave entitlements, carry forward works, capital projects and unexpended general purpose grants.

Unrestricted

4.5

6.0

Unrestricted balances provided liquidity for day-to-day operations.

Cash and investments

80.8

79.9

Debt Council has total borrowings of $83.5 million at 30 June 2018 ($82.3 million at 30 June 2017). Council borrowed $18.5 million in 2018 and made loan repayments of $17.3 million, both of which have been impacted by refinancing of an existing loan of approximately $11.2 million. Refer to the commentary below on Council’s debt service cover ratio.

PERFORMANCE RATIOS The definition of each ratio analysed below (except for the ‘building and infrastructure renewals ratio’) is included in Note 25 of the Council’s audited general purpose financial statements. The ‘building and infrastructure renewals ratio’ is defined in Council’s Special Schedule 7 which has not been audited.

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Operating performance ratio Council’s operating performance ratio has exceeded the industry bench mark in 2018. The decrease from the prior year is largely attributable to receiving a one-off RMS operating contribution for maintenance of the Hinterland Way (previously the Pacific Highway) in 2016–17 and the reduction in financial assistance grant funding mentioned above. The ‘operating performance ratio’ measures how well council contained operating expenditure within operating revenue (excluding capital grants and contributions, fair value adjustments, and reversal of revaluation decrements). The benchmark set by the Office of Local Government (OLG) is greater than zero per cent.

Operating performance ratio 10 8 6 Ratio % 4 2 0 -2 -4

2016

2017

2018

Year ended 30 June Operating performance ratio Industry benchmark > 0%

Own source operating revenue ratio Council results are in line with the industry benchmark which illustrates that revenue streams, such as rental income from investment properties, reduce the Council’s reliance on government funding. The ratio has been negatively impacted in recent years due to high levels of capital grants and contributions. The ‘own source operating revenue ratio’ measures council’s fiscal flexibility and the degree to which it relies on external funding sources such as operating grants and contributions. The benchmark set by OLG is greater than 60 per cent.

Own source operating revenue ratio 80 70 60 Ratio 50 % 40 30 20 10 0

2016

2017

2018

Year ended 30 June Own source operating revenue ratio Industry benchmark > 60%

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Unrestricted current ratio Council continues to exceed the industry benchmark, with results consistent with prior years. Council has $4.84 in liquid current assets for every $1 of current liabilities. The ‘unrestricted current ratio’ is specific to local government and represents council’s ability to meet its short-term obligations as they fall due. The benchmark set by OLG is greater than 1.5 times.

Unrestricted current ratio 6 5 4 Ratio 3 x 2 1 0

2016

2017 Year ended 30 June

2018

Unrestricted current ratio Industry benchmark > 1.5x

Debt service cover ratio Council has met the industry benchmark in the current year. The decrease from 2016–17 relates to a lower operating result after adjusting for capital amounts. Debt service levels have remained consistent with previous years. The wastewater fund achieved a ratio of 1.14, being an increase of 0.12 from 2016–17. Council should continue to monitor the wastewater fund position to ensure cash flow over the short to medium term is sufficient to service debt repayment obligations. The ‘debt service cover ratio’ measures the operating cash to service debt including interest, principal and lease payments. The benchmark set by OLG is greater than two times.

Debt service cover ratio 3 2.5 2

Ratio 1.5 x 1

0.5 0

2016

2017

2018

Year ended 30 June Debt service cover ratio Industry benchmark > 2x

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Rates and annual charges outstanding ratio Council has consistently achieved the industry benchmark for this ratio as it continues to improve debt collection outcomes. The ‘rates and annual charges outstanding ratio’ assesses the impact of uncollected rates and annual charges on council’s liquidity and the adequacy of debt recovery efforts. The benchmark set by OLG is less than 5 per cent for metro councils.

Rates and annual charges outstanding ratio 12 10 8 Ratio 6 % 4 2 0

2016

2017

2018

Year ended 30 June Rates and annual charges outstanding ratio Industry benchmark < 10%

Cash expense cover ratio Cash expense cover ratio

This liquidity ratio indicates the number of months the council can continue paying for its immediate expenses without additional cash inflow. The benchmark set by OLG is greater than three months.

Ratio (months)

This ratio has remained fairly consistent over the past three years as Council increases cash reserves whilst maintaining expenditure levels.

14 12 10 8 6 4 2 0

2016

2017 Year ended 30 June

2018

Cash expense cover ratio Industry benchmark > 3 months

Building and infrastructure renewals ratio (unaudited) The ratio has improved in the current year due to an increase in capital renewals including major renewal of the Ballina and Alstonville swimming pools. The ‘building and infrastructure renewals ratio’ assesses the rate at which these assets are being renewed against the rate at which they are depreciating. The benchmark set by OLG is greater than 100 per cent. This ratio is sourced from council’s Special Schedule 7 which has not been audited.

Building and infrastructure renewals ratio 160 140 120 100 Ratio 80 % 60 40 20 0

2016

2017

2018

Year ended 30 June Building and infrastructure renewals ratio Industry benchmark > 100%

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OTHER MATTERS New accounting standards implemented AASB 2016-2 ‘Disclosure Initiative – Amendments to AASB 107’ Effective for annual reporting periods beginning on or after 1 January 2017

This Standard requires entities to provide disclosures that enable users of financial statements to evaluate changes (both cash flows and non-cash changes) in liabilities arising from financing activities. Council’s disclosure of the changes in their liabilities arising from financing activities is disclosed in Note 12.

Legislative compliance My audit procedures did not identify any instances of non-compliance with legislative requirements or a material deficiency in the Council’s accounting records or financial reports. The Council’s: •

accounting records were maintained in a manner and form to allow the general purpose financial statements to be prepared and effectively audited

•

staff provided all accounting records and information relevant to the audit.

Karen Taylor Director, Financial Audit Services

Ballina Shire Council SPECIAL PURPOSE FINANCIAL STATEMENTS for the year ended 30 June 2018

Serving the community of today while preparing for the challenges of tomorrow

SPFS 2018

Ballina Shire Council Special Purpose Financial Statements for the year ended 30 June 2018

Contents 1. Statement by Councillors and Management

Page 2

2. Special Purpose Financial Statements: Income Statement – Water Supply Business Activity Income Statement – Wastewater Business Activity Income Statement – Other Business Activities

3 4 5

Statement of Financial Position – Water Supply Business Activity Statement of Financial Position – Wastewater Business Activity Statement of Financial Position – Other Business Activities

8 9 10

3. Notes to the Special Purpose Financial Statements

4. Auditor’s Report

Background (i)

These Special Purpose Financial Statements have been prepared for the use by both Council and the Office of Local Government in fulfilling their requirements under National Competition Policy.

(ii)

The principle of competitive neutrality is based on the concept of a ‘level playing field’ between persons/entities competing in a market place, particularly between private and public sector competitors. Essentially, the principle is that government businesses, whether Commonwealth, state or local, should operate without net competitive advantages over other businesses as a result of their public ownership.

(iii)

For Council, the principle of competitive neutrality and public reporting applies only to declared business activities. These include (a) those activities classified by the Australian Bureau of Statistics as business activities being water supply, sewerage services, abattoirs, gas production and reticulation, and (b) those activities with a turnover of more than $2 million that Council has formally declared as a business activity (defined as Category 1 activities).

(iv)

In preparing these financial statements for Council’s self-classified Category 1 businesses and ABS-defined activities, councils must (a) adopt a corporatisation model and (b) apply full cost attribution including tax-equivalent regime payments and debt guarantee fees (where the business benefits from Council's borrowing position by comparison with commercial rates).

page 1

SPFS 2018

Ballina Shire Council Income Statement of Council's Water Supply Business Activity for the year ended 30 June 2018

$ ’000

2018

2017

3,489 7,538 785 436 157 6 12,411

3,372 7,771 728 344 160 53 12,428

2,051 837 1,482 5,978 – 31 729 11,108 1,303

1,920 1,219 1,460 5,887 61 32 663 11,242 1,186

Surplus (deficit) from continuing operations after capital amounts

3,118 4,421

469 1,655

Surplus (deficit) from all operations before tax Less: corporate taxation equivalent (30%) [based on result before capital]

4,421 (391)

1,655 (356)

SURPLUS (DEFICIT) AFTER TAX

4,030

1,299

Plus opening retained profits Plus adjustments for amounts unpaid: – Taxation equivalent payments – Corporate taxation equivalent Less: – Tax equivalent dividend paid Closing retained profits

42,124

40,469

31 391

32 356

(31) 46,545

(32) 42,124

Return on capital %

1.6%

1.5%

Calculation of dividend payable: Surplus (deficit) after tax Less: capital grants and contributions (excluding developer contributions) Surplus for dividend calculation purposes Potential dividend calculated from surplus

4,030 (176) 3,854 1,927

1,299 – 1,299 650

Income from continuing operations Access charges User charges Fees Interest Grants and contributions provided for non-capital purposes Profit from the sale of assets Total income from continuing operations Expenses from continuing operations Employee benefits and on-costs Materials and contracts Depreciation, amortisation and impairment Water purchase charges Loss on sale of assets Calculated taxation equivalents Other expenses Total expenses from continuing operations Surplus (deficit) from continuing operations before capital amounts

Grants and contributions provided for capital purposes

page 3

SPFS 2018

Ballina Shire Council Income Statement of Council's Wastewater Business Activity for the year ended 30 June 2018

$ ’000

2018

2017

16,175 1,167 164 253 156 456 18,371

15,408 1,175 163 493 159 476 17,874

4,392 4,248 4,196 3,674 – 38 596 779 17,923 448

3,816 4,449 5,265 3,731 402 40 605 574 18,882 (1,008)

Surplus (deficit) from continuing operations after capital amounts

8,265 8,713

764 (244)

Surplus (deficit) from all operations before tax Less: corporate taxation equivalent (30%) [based on result before capital]

8,713 (134)

(244) –

SURPLUS (DEFICIT) AFTER TAX

8,579

(244)

Plus opening retained profits Plus adjustments for amounts unpaid: – Taxation equivalent payments – Debt guarantee fees – Corporate taxation equivalent Less: – Tax equivalent dividend paid Closing retained profits

98,522

98,161

38 596 134

40 605 –

(38) 107,831

(40) 98,522

Return on capital %

2.1%

1.6%

8,579 (40) 8,539 4,269

(244) (27) – –

Income from continuing operations Access charges User charges Liquid trade waste charges Interest Grants and contributions provided for non-capital purposes Other income Total income from continuing operations Expenses from continuing operations Employee benefits and on-costs Borrowing costs Materials and contracts Depreciation, amortisation and impairment Loss on sale of assets Calculated taxation equivalents Debt guarantee fee (if applicable) Other expenses Total expenses from continuing operations Surplus (deficit) from continuing operations before capital amounts

Grants and contributions provided for capital purposes

page 4

SPFS 2018

Ballina Shire Council Income Statement of Council's Other Business Activities for the year ended 30 June 2018

$ ’000

Quarry

Airport

Category 2

Category 1

2018

2017

2018

2017

64 25 89

69 34 103

6,750 – 6,750

5,781 – 5,781

– 27 57 17 23 – 124 (35)

– 20 102 10 24 – 156 (53)

755 369 2,921 864 6 75 4,990 1,760

698 423 3,037 807 10 85 5,060 721

Surplus (deficit) from continuing operations after capital amounts

– (35)

– (53)

449 2,209

– 721

Surplus (deficit) from all operations before tax Less: corporate taxation equivalent (30%) [based on result before capital]

(35) –

(53) –

2,209 (528)

721 (216)

SURPLUS (DEFICIT) AFTER TAX

(35)

(53)

1,681

505

Plus opening retained profits Plus adjustments for amounts unpaid: – Taxation equivalent payments – Debt guarantee fees – Corporate taxation equivalent Add: – Subsidy paid/contribution to operations Less: – Dividend paid Closing retained profits

616

966

14,991

14,175

23 – –

24 – –

6 75 528

10 85 216

–

(238)

(321)

616

17,305

14,991

-0.6% 45

-2.3% 67

5.2% –

2.9% –

Income from continuing operations User charges Interest Total income from continuing operations Expenses from continuing operations Employee benefits and on-costs Borrowing costs Materials and contracts Depreciation, amortisation and impairment Calculated taxation equivalents Debt guarantee fee (if applicable) Total expenses from continuing operations Surplus (deficit) from continuing operations before capital amounts

Grants and contributions provided for capital purposes

Return on capital % Subsidy from Council

366

–

page 5

SPFS 2018

Ballina Shire Council Income Statement of Council's Other Business Activities for the year ended 30 June 2018

Wigmore Arcade

Land development

Category 2

Category 1

$ ’000

2018

2017

2018

2017

Income from continuing operations User charges Interest Other income Total income from continuing operations

608 – – 608

584 – 163 747

5,349 66 – 5,415

1,581 55 – 1,636

255 109 364 244

259 124 383 364

3,920 145 4,065 1,350

1,502 159 1,661 (25)

Surplus (deficit) from continuing operations after capital amounts

– 244

378 742

– 1,350

– (25)

Surplus (deficit) from all operations before tax Less: corporate taxation equivalent (30%) [based on result before capital]

244 (73)

742 (109)

1,350 (405)

(25) –

SURPLUS (DEFICIT) AFTER TAX

171

633

945

(25)

Plus opening retained profits Plus adjustments for amounts unpaid: – Taxation equivalent payments – Corporate taxation equivalent – Dividend paid Closing retained profits

6,916

6,323

13,704

14,218

109 73 (303)

124 109 (273)

145 405 (3,096)

159 – (648)

Expenses from continuing operations Materials and contracts Calculated taxation equivalents Total expenses from continuing operations Surplus (deficit) from continuing operations before capital amounts

Grants and contributions provided for capital purposes

Return on capital % Subsidy from Council

6,966

6,916

12,103

13,704

3.6% –

5.4% –

n/a –

n/a 25

page 6

SPFS 2018

Ballina Shire Council Income Statement of Council's Other Business Activities for the year ended 30 June 2018

Private works

Landfill and resource recovery

Category 2

Category 1

$ ’000

2018

2017

2018

2017

Income from continuing operations User charges Interest Grants and contributions provided for non-capital purposes Total income from continuing operations

182 – – 182

238 – – 238

5,272 82 82 5,436

6,448 108 125 6,681

Surplus (deficit) from continuing operations before capital amounts

– – 162 – – – – 162 20

– – 244 – – – – 244 (6)

963 6 3,216 420 25 2 186 4,818 618

1,036 56 3,537 898 24 13 163 5,727 954

Surplus (deficit) from continuing operations after capital amounts

(6)

618

954

Surplus (deficit) from all operations before tax Less: corporate taxation equivalent (30%) [based on result before capital]

20 (6)

(6) –

618 (185)

954 (286)

SURPLUS (DEFICIT) AFTER TAX

(6)

433

668

–

2,081

2,494

– – 6

– – –

25 2 185

24 13 286

–

– (20)

–

– –

–

– (2,082)

– (1,404)

n/a –

n/a 6

8.7% –

14.0% –

Expenses from continuing operations Employee benefits and on-costs Borrowing costs Materials and contracts Depreciation, amortisation and impairment Calculated taxation equivalents Debt guarantee fee (if applicable) Other expenses Total expenses from continuing operations

Return on capital % Subsidy from Council

–

644

2,081

page 7

SPFS 2018

Ballina Shire Council Statement of Financial Position – Council's Water Supply Business Activity as at 30 June 2018

$ ’000

2018

2017

ASSETS Current assets Investments Receivables Other Total current assets

14,820 2,170 148 17,138

14,303 2,130 111 16,544

Non-current assets Investments Receivables Infrastructure, property, plant and equipment Total non-current assets TOTAL ASSETS

2,823 90 80,935 83,848 100,986

1,589 112 76,782 78,483 95,027

LIABILITIES Current liabilities Payables Provisions Total current liabilities

21 143 164

18 120 138

Non-current liabilities Provisions Total non-current liabilities TOTAL LIABILITIES

6 6 170

13 13 151

NET ASSETS

EQUITY Accumulated surplus Revaluation reserves

TOTAL EQUITY

100,816

94,876

46,545 54,271

42,124 52,752

100,816

94,876

page 8

SPFS 2018

Ballina Shire Council Statement of Financial Position – Council's Wastewater Business Activity as at 30 June 2018

$ ’000

2018

2017

ASSETS Current assets Investments Receivables Total current Assets

7,333 1,286 8,619

9,938 1,288 11,226

1,397 79 222,700 224,176 232,795

1,105 127 209,652 210,884 222,110

LIABILITIES Current liabilities Payables Borrowings Provisions Total current liabilities

142 3,387 591 4,120

140 3,096 523 3,759

Non-current liabilities Borrowings Provisions Total non-current liabilities TOTAL LIABILITIES

52,885 26 52,911 57,031

56,079 46 56,125 59,884

Non-current assets Investments Receivables Infrastructure, property, plant and equipment Total non-current assets TOTAL ASSETS

NET ASSETS

EQUITY Accumulated surplus Revaluation reserves

TOTAL EQUITY

175,764

162,226

107,831 67,933

98,522 63,704

175,764

162,226

page 9

SPFS 2018

Ballina Shire Council Statement of Financial Position – Council's Other Business Activities as at 30 June 2018

Quarry

Airport

Category 2

Category 1

$ ’000

2018

2017

2018

2017

ASSETS Current assets Cash and cash equivalents Other Total Current Assets

810 208 1,018

1,015 171 1,186

1,150 – 1,150

– – –

Non-current assets Infrastructure, property, plant and equipment Total non-current assets TOTAL ASSETS

1,421 1,421 2,439

1,425 1,425 2,611

40,707 40,707 41,857

40,052 40,052 40,052

– – –

1,189 116 1,305

1,542 178 1,720

– 1,436 1,436 1,436

– 1,360 1,360 1,360

5,181 – 5,181 6,486

6,455 – 6,455 8,175

LIABILITIES Current liabilities Borrowings Provisions Total current liabilities Non-current liabilities Borrowings Provisions Total non-current liabilities TOTAL LIABILITIES

NET ASSETS

EQUITY Accumulated surplus Revaluation reserves

TOTAL EQUITY

1,003

1,251

35,371

31,877

366 637

616 635

17,305 18,066

14,991 16,886

1,003

1,251

35,371

31,877

page 10

SPFS 2018

Ballina Shire Council Statement of Financial Position – Council's Other Business Activities as at 30 June 2018

Wigmore Arcade

Land development

Category 2

Category 1

$ ’000

2018

2017

2018

2017

ASSETS Current assets Cash and cash equivalents Total Current Assets

226 226

176 176

1,911 1,911

2,983 2,983

– 6,740 – 6,740 6,966

– 6,740 – 6,740 6,916

4,112 – 6,080 10,192 12,103

4,641 – 6,080 10,721 13,704

–

6,966

6,916

12,103

13,704

Non-current assets Inventories Infrastructure, property, plant and equipment Other Total non-current assets TOTAL ASSETS LIABILITIES Nil

NET ASSETS EQUITY Accumulated surplus

TOTAL EQUITY

6,966

6,916

12,103

13,704

page 11

SPFS 2018

Ballina Shire Council Statement of Financial Position – Council's Other Business Activities as at 30 June 2018

$ ’000

Private works

Landfill and resource recovery

Category 2

Category 1

2018

2017

2018

2017

ASSETS Current assets Cash and cash equivalents Inventories Other Total Current Assets

– – – –

2,444 – 151 2,595

3,703 8 269 3,980

Non-current assets Infrastructure, property, plant and equipment Total non-current assets TOTAL ASSETS

– – –

7,148 7,148 9,743

7,197 7,197 11,177

LIABILITIES Current liabilities Borrowings Total current liabilities

– –

182 182

Non-current liabilities Provisions Total non-current liabilities TOTAL LIABILITIES

– – –

2,714 2,714 2,714

2,646 2,646 2,828

NET ASSETS

–

7,029

8,349

EQUITY Accumulated surplus Revaluation reserves

– –

644 6,385

2,081 6,268

TOTAL EQUITY

–

7,029

8,349

page 12

SPFS 2018

Ballina Shire Council Special Purpose Financial Statements for the year ended 30 June 2018

Contents of the notes accompanying the financial statements Note

Details

Page

Summary of significant accounting policies

Water Supply Business Best-Practice Management disclosure requirements

Sewerage Business Best-Practice Management disclosure requirements

page 13

SPFS 2018

Ballina Shire Council Notes to the Special Purpose Financial Statements for the year ended 30 June 2018

Note 1. Significant accounting policies A statement summarising the supplemental accounting policies adopted in the preparation of the Special Purpose Financial Statements (SPFS) for National Competition Policy (NCP) reporting purposes follows. These financial statements are SPFS prepared for use by Council and the Office of Local Government. For the purposes of these statements, the Council is a non-reporting not-for-profit entity. The figures presented in these Special Purpose Financial Statements have been prepared in accordance with the recognition and measurement criteria of relevant Australian Accounting Standards, other authoritative pronouncements of the Australian Accounting Standards Board (AASB) and Australian Accounting Interpretations. The disclosures in these Special Purpose Financial Statements have been prepared in accordance with the Local Government Act 1993 (NSW), the Local Government (General) Regulation, and the Local Government Code of Accounting Practice and Financial Reporting. The statements are prepared on an accruals basis. They are based on historic costs and do not take into account changing money values or, except where specifically stated, current values of non-current assets. Certain taxes and other costs, appropriately described, have been imputed for the purposes of the National Competition Policy. The Statement of Financial Position includes notional assets/liabilities receivable from/payable to Council's general fund. These balances reflect a notional intra-entity funding arrangement with the declared business activities. National Competition Policy Council has adopted the principle of ‘competitive neutrality’ in its business activities as part of the National Competition Policy which is being applied throughout Australia at all levels of government. The framework for its application is set out in the June 1996 NSW government policy statement titled 'Application of National Competition Policy to Local Government'. The Pricing and Costing for Council Businesses, A Guide to Competitive Neutrality issued by the Office of Local Government in July 1997 has also been adopted. The pricing and costing guidelines outline the process for identifying and allocating costs to activities and provide a standard for disclosure requirements. These disclosures are reflected in Council’s pricing and/or financial reporting systems and include taxation equivalents, Council subsidies, return on investments (rate of return), and dividends paid. Declared business activities In accordance with Pricing and Costing for Council Businesses – A Guide to Competitive Neutrality, Council has declared that the following are to be considered as business activities: Category 1 (where gross operating turnover is over $2 million)

a. Water Supplies The supply of water to households and businesses in Ballina Shire.

page 14

SPFS 2018

Ballina Shire Council Notes to the Special Purpose Financial Statements for the year ended 30 June 2018

Note 1. Significant accounting policies (continued) b. Wastewater Service The collection and treatment of sewerage from households and businesses in Ballina Shire.

c. Landfill & Resource Recovery The Waste Management Centre is located at Southern Cross Drive Ballina. The Waste Management Centre receives, disposes and recycles waste that is brought to the centre from private and commercial sources. It also includes the collection of commercial waste in the Ballina Shire by Council but does not include the collection of domestic waste in Ballina Shire by Council.

d. Airport The provision of aerodrome infrastructure and facilities for commercial and private air traffic. The airport is situated at Southern Cross Drive Ballina.

e. Land Development The construction of industrial and residential land estates. Council is progressively developing an industrial estate at Wollongbar and another in Ballina. Council also has residential land inventory at Wollongbar.

Category 2 (where gross operating turnover is less than $2 million)

f. Quarries Extraction and sale of sand, gravel and shale from Tuckombil Quarry', 'Airport Sandpit' and 'Stokers Shale Quarry'.

g. Wigmore Arcade The provision of attractive and competitive shopping centre in central Ballina.

h. Private Works Various works conducted on private land.

Monetary amounts Amounts shown in the financial statements are in Australian currency and rounded to the nearest thousand dollars, except for Note 2 (Water Supply Best-Practice Management Disclosures) and Note 3 (Sewerage BestPractice Management Disclosures). As required by Crown Lands and Water (CLAW), the amounts shown in Note 2 and Note 3 are disclosed in whole dollars. (i) Taxation-equivalent charges Council is liable to pay various taxes and financial duties. Where this is the case, they are disclosed as a cost of operations just like all other costs. However, where Council does not pay some taxes which are generally paid by private sector businesses, such as income tax, these equivalent tax payments have been applied to all Council-nominated business activities and are reflected in Special Purpose Financial Statements. For the purposes of disclosing comparative information relevant to the private sector equivalent, the following taxation equivalents have been applied to all Council-nominated business activities (this does not include Council’s non-business activities): page 15

SPFS 2018

Ballina Shire Council Notes to the Special Purpose Financial Statements for the year ended 30 June 2018

Note 1. Significant accounting policies (continued) Notional rate applied (%) Corporate income tax rate – 30% Land tax – the first $629,000 of combined land values attracts 0%. For the combined land values in excess of $629,001 up to $3,846,000 the rate is 1.6% + $100. For the remaining combined land value that exceeds $3,846,000 a premium marginal rate of 2.0% applies. Payroll tax – 5.45% on the value of taxable salaries and wages in excess of $750,000. In accordance with Crown Lands and Water (CLAW), a payment for the amount calculated as the annual tax equivalent charges (excluding income tax) must be paid from water supply and sewerage business activities. The payment of taxation equivalent charges, referred to in the NSW Office of Water Guidelines to as a ‘dividend for taxation equivalent’, may be applied for any purpose allowed under the Local Government Act, 1993. Achievement of substantial compliance to the NSW Office of Water Guidelines is not a prerequisite for the payment of the tax equivalent charges, however the payment must not exceed $3 per assessment. Income tax An income tax equivalent has been applied on the profits of the business activities. Whilst income tax is not a specific cost for the purpose of pricing a good or service, it needs to be taken into account in terms of assessing the rate of return required on capital invested. Accordingly, the return on capital invested is set at a pre-tax level - gain/(loss) from ordinary activities before capital amounts, as would be applied by a private sector competitor. That is, it should include a provision equivalent to the corporate income tax rate, currently 30%. Income tax is only applied where a gain/ (loss) from ordinary activities before capital amounts has been achieved. Since the taxation equivalent is notional – that is, it is payable to Council as the ‘owner’ of business operations - it represents an internal payment and has no effect on the operations of the Council. Accordingly, there is no need for disclosure of internal charges in the SPFS. The rate applied of 30% is the equivalent company tax rate prevalent at reporting date. No adjustments have been made for variations that have occurred during the year. Local government rates and charges A calculation of the equivalent rates and charges payable on all category 1 businesses has been applied to all land assets owned or exclusively used by the business activity. Loan and debt guarantee fees The debt guarantee fee is designed to ensure that council business activities face ‘true’ commercial borrowing costs in line with private sector competitors. In order to calculate a debt guarantee fee, Council has determined what the differential borrowing rate would have been between the commercial rate and Council’s borrowing rate for its business activities.

page 16

SPFS 2018

Ballina Shire Council Notes to the Special Purpose Financial Statements for the year ended 30 June 2018

Note 1. Significant accounting policies (continued) (ii) Subsidies Government policy requires that subsidies provided to customers, and the funding of those subsidies, must be explicitly disclosed. Subsidies occur when Council provides services on a less-than-cost-recovery basis. This option is exercised on a range of services in order for Council to meet its community service obligations. Accordingly, ‘subsidies disclosed’ (in relation to National Competition Policy) represents the difference between revenue generated from ‘rate of return’ pricing and revenue generated from prices set by Council in any given financial year. The overall effect of subsidies is contained within the Income Statement of each reported business activity. (iii) Return on investments (rate of return) The NCP policy statement requires that councils with Category 1 businesses ‘would be expected to generate a return on capital funds employed that is comparable to rates of return for private businesses operating in a similar field’. Such funds are subsequently available for meeting commitments or financing future investment strategies. The actual rate of return achieved by each business activity is disclosed at the foot of each respective Income Statement. The rate of return is calculated as follows: Operating result before capital income + interest expense Written down value of I,PP&E as at 30 June

As a minimum, business activities should generate a return equal to the Commonwealth 10 year bond rate which is 2.63% at 30/6/18. The exception to this rule is the monopoly businesses of water and wastewater where Council’s adopted rate of return is nil. (iv) Dividends Council is not required to pay dividends to either itself (as owner of a range of businesses) or to any external entities. Local government water supply and sewerage businesses are permitted to pay an annual dividend from its water supply or sewerage business surplus. Each dividend must be calculated and approved in accordance with the DPIW guidelines and must not exceed: (i) 50% of this surplus in any one year, or (ii) the number of water supply or sewerage assessments at 30 June 2018 multiplied by $30 (less the payment for tax equivalent charges, not exceeding $3 per assessment). In accordance with the DPIW guidelines a Dividend Payment form, Statement of Compliance, Unqualified Independent Financial Audit Report and Compliance Audit Report are required to be submitted to the DPIW.

page 17

SPFS 2018

Ballina Shire Council Notes to the Special Purpose Financial Statements for the year ended 30 June 2018

Note 2. Water supply business best-practice management disclosure requirements 2018

Dollars amounts shown below are in whole dollars (unless otherwise indicated)

1. Calculation and payment of tax-equivalents

[all local government local water utilities must pay this dividend for tax equivalents]

(i)

Calculated tax equivalents

31,000

(ii)

Number of assessments multiplied by $3/assessment

48,414

(iii)

Amounts payable for tax equivalents [lesser of (i) and (ii)]

31,000

(iv)

Amounts actually paid for tax equivalents

31,000

2. Dividend from surplus (i) 50% of surplus before dividends

[calculated in accordance with Best-Practice Management for Water Supply and Sewerage Guidelines]

(ii)

Number of assessments multiplied by $30/assessment, less tax equivalent charges/assessment

(iii)

Cumulative surplus before dividends for the 3 years to 30 June 2018, less the cumulative dividends paid for the 2 years to 30 June 2017 and 30 June 2016 2018 Surplus

3,854,100

2017 Surplus 2017 Dividend

1,299,200 –

2016 Surplus 2016 Dividend

1,927,050 453,140

6,434,900

1,281,600 –

(iv)

Maximum dividend from surplus [least of (i), (ii) and (iii) above]

(v)

Dividend actually paid from surplus [refer below for required pre-dividend payment criteria]

(vi)

Are the overhead reallocation charges to the water business fair and reasonable? a

453,140 – YES

3. Required outcomes for 6 criteria

[to be eligible for the payment of a ‘dividend from surplus’, all the criteria below need a ‘YES’]

(i)

Completion of strategic business plan (including financial plan)

YES

Full cost recovery, without significant cross subsidies

YES

– Complying charges [item 2 (b) in table 1]

YES

– DSP with commercial developer charges [item 2 (e) in table 1]

YES

– If dual water supplies, complying charges [item 2 (g) in table 1]

YES

(iii)

Sound water conservation and demand management implemented

YES

(iv)

Sound drought management implemented

YES

(v)

Complete performance reporting form (by 15 September each year)

YES

(vi)

a. Integrated water cycle management evaluation

YES

b. Complete and implement integrated water cycle management strategy

YES

(ii)

[refer item 2 (a) in table 1 on page 22 of the Best-Practice Guidelines]

page 18

SPFS 2018

Ballina Shire Council Notes to the Special Purpose Financial Statements for the year ended 30 June 2018

Note 2. Water supply business best-practice management disclosure requirements (continued) 2018

Dollars amounts shown below are in whole dollars (unless otherwise indicated)

National Water Initiative (NWI) financial performance indicators NWI F1

Total revenue (water)

$’000

15,087

66.31%

$’000

80,608

$’000

9,583

$’000

3,901

4.97%

$’000

–

Total income (w13) – grants for the acquisition of assets (w11a) – interest income (w9) – Aboriginal Communities W&S Program income (w10a)

NWI F4

Revenue from residential usage charges (water) Income from residential usage charges (w6b) x 100 divided by the sum of [income from residential usage charges (w6a) + income from residential access charges (w6b)]

NWI F9

Written down replacement cost of fixed assets (water) Written down current cost of system assets (w47)

NWI F11

Operating cost (OMA) (water) Management expenses (w1) + operational and maintenance expenses (w2)

NWI F14

Capital expenditure (water) Acquisition of fixed assets (w16)

NWI F17

Economic real rate of return (water) [total income (w13) – interest income (w9) – grants for acquisition of assets (w11a) – operating costs (NWI F11) – current cost depreciation (w3)] x 100 divided by [written down current cost of system assets (w47) + plant and equipment (w33b)]

NWI F26

Capital works grants (water) Grants for the acquisition of assets (w11a)

Notes:

References to w (e.g. w12) refer to item numbers within Special Schedules 3 and 4 of Council’s Annual Financial Statements.

The NWI performance indicators are based upon the National Performance Framework Handbook for Urban Performance Reporting Indicators and Definitions.

refer to 3.2 (2) on page 15 of the Best-Practice Management of Water Supply and Sewerage Guidelines, 2007

page 19

SPFS 2018

Ballina Shire Council Notes to the Special Purpose Financial Statements for the year ended 30 June 2018

Note 3. Wastewater business best-practice management disclosure requirements 2018

Dollars amounts shown below are in whole dollars (unless otherwise indicated)

1. Calculation and payment of tax-equivalents

[all local government local water utilities must pay this dividend for tax equivalents]

(i)

Calculated tax equivalents

634,000

(ii)

Number of assessments multiplied by $3/assessment

47,628

(iii)

Amounts payable for tax equivalents [lesser of (i) and (ii)]

47,628

(iv)

Amounts actually paid for tax equivalents

38,000

2. Dividend from surplus (i)

4,269,300

50% of surplus before dividends [calculated in accordance with Best-Practice Management for Water Supply and Sewerage Guidelines]

(ii)

Number of assessments x ($30 less tax equivalent charges per assessment)

428,652

(iii)

Cumulative surplus before dividends for the 3 years to 30 June 2018, less the cumulative dividends paid for the 2 years to 30 June 2017 and 30 June 2016

9,064,600

2018 Surplus

8,538,600

2017 Surplus 2017 Dividend

(271,000) –

2016 Surplus 2016 Dividend

797,000 –

(iv)

Maximum dividend from surplus [least of (i), (ii) and (iii) above]

(v)

Dividend actually paid from surplus [refer below for required pre-dividend payment criteria]

(vi)

Are the overhead reallocation charges to the sewer business fair and reasonable? a

428,652 – YES

3. Required outcomes for 4 criteria

[to be eligible for the payment of a ‘dividend from surplus’, all the criteria below need a ‘YES’]

(i) (ii)

Completion of strategic business plan (including financial plan)

YES

Pricing with full cost-recovery, without significant cross subsidies

YES

[refer item 2 (a) in table 1 on page 22 of the Best-Practice Guidelines]

(a)

Residential [item 2 (c) in table 1]

YES

(b)

Non-residential [item 2 (c) in table 1]

YES

(c)

Trade waste [item 2 (d) in table 1]

YES

DSP with commercial developer charges [item 2 (e) in table 1]

YES

Liquid trade waste approvals and policy [item 2 (f) in table 1]

YES

(iii)

Complete performance reporting form (by 15 September each year)

YES

(iv)

a. Integrated water cycle management evaluation

YES

b. Complete and implement integrated water cycle management strategy

YES

Complying charges

page 20

SPFS 2018

Ballina Shire Council Notes to the Special Purpose Financial Statements for the year ended 30 June 2018

Note 3. Wastewater business best-practice management disclosure requirements (continued) 2018

Dollars amounts shown below are in whole dollars (unless otherwise indicated)

National Water Initiative (NWI) financial performance indicators NWI F2

Total revenue (sewerage)

$’000

26,383

$’000

222,279

$’000

9,154

$’000

12,161

6.09%

$’000

–

$’000

41,476

0.75%

$’000

16,062

5.79%

$’000

–

0.00%

Total income (s14) – grants for acquisition of assets (s12a) – interest income (s10) – Aboriginal Communities W&S Program income (w10a)

NWI F10

Written down replacement cost of fixed assets (sewerage) Written down current cost of system assets (s48)

NWI F12

Operating cost (sewerage) Management expenses (s1) + operational and maintenance expenses (s2)

NWI F15

Capital expenditure (sewerage) Acquisition of fixed assets (s17)

NWI F18

Economic real rate of return (sewerage) [total income (s14) – interest income (s10) – grants for acquisition of assets (s12a) – operating cost (NWI F12) – current cost depreciation (s3)] x 100 divided by [written down current cost (i.e. WDCC) of system assets (s48) + plant and equipment (s34b)]

NWI F27

Capital works grants (sewerage) Grants for the acquisition of assets (12a)

National Water Initiative (NWI) financial performance indicators Water and sewer (combined) NWI F3

Total income (water and sewerage) Total income (w13 + s14) + gain/loss on disposal of assets (w14 + s15) minus grants for acquisition of assets (w11a + s12a) – interest income (w9 + s10)

NWI F8

Revenue from community service obligations (water and sewerage) Community service obligations (NWI F25) x 100 divided by total income (NWI F3)

NWI F16

Capital expenditure (water and sewerage) Acquisition of fixed assets (w16 + s17)

NWI F19

Economic real rate of return (water and sewerage) [total income (w13 + s14) – interest income (w9 + s10) – grants for acquisition of assets (w11a + s12a) – operating cost (NWI F11 + NWI F12) – current cost depreciation (w3 + s3)] x 100 divided by [written down replacement cost of fixed assets (NWI F9 + NWI F10) + plant and equipment (w33b + s34b)]

NWI F20

Dividend (water and sewerage) Dividend paid from surplus (2 (v) of Note 2 + 2 (v) of Note 3)

NWI F21

Dividend payout ratio (water and sewerage) Dividend (NWI F20) x 100 divided by net profit after tax (NWI F24)

page 21

SPFS 2018

Ballina Shire Council Notes to the Special Purpose Financial Statements for the year ended 30 June 2018

Note 3. Wastewater business best-practice management disclosure requirements (continued) 2018

Dollars amounts shown below are in whole dollars (unless otherwise indicated)

National Water Initiative (NWI) financial performance indicators Water and sewer (combined) NWI F22

Net debt to equity (water and sewerage)

10.81%

Overdraft (w36 + s37) + borrowings (w38 + s39) – cash and investments (w30 + s31) x 100 divided by [total assets (w35 + s36) – total liabilities (w40 + s41)]

NWI F23

Interest cover (water and sewerage) Earnings before interest and tax (EBIT) divided by net interest Earnings before interest and tax (EBIT):

17,577

Operating result (w15a + s16a) + interest expense (w4a + s4a) – interest income (w9 + s10) – gain/loss on disposal of assets (w14 + s15) + miscellaneous expenses (w4b + w4c + s4b + s4c) Net interest:

3,559

Interest expense (w4a + s4a) – interest income (w9 + s10)

NWI F24

Net profit after tax (water and sewerage)

$’000

13,661

$’000

313

Surplus before dividends (w15a + s16a) – tax equivalents paid (Note 2-1 (iv) + Note 3-1 (iv))

NWI F25

Community service obligations (water and sewerage) Grants for pensioner rebates (w11b + s12b)

Notes:

References to w (eg. s12) refer to item numbers within Special Schedules 5 and 6 of Council’s Annual Financial Statements.

The NWI performance indicators are based upon the National Performance Framework Handbook for Urban Performance Reporting Indicators and Definitions.

refer to 3.2 (2) on page 15 of the Best-Practice Management of Water Supply and Sewerage Guidelines, 2007

page 22

INDEPENDENT AUDITOR’S REPORT Report on the special purpose financial report Ballina Shire Council

To the Councillors of the Ballina Shire Council

Opinion I have audited the accompanying special purpose financial report (the financial report) of Ballina Shire Council’s (the Council) Declared Business Activities, which comprise the Income Statement of each Declared Business Activity for the year ended 30 June 2018, the Statement of Financial Position of each Declared Business Activity as at 30 June 2018, notes comprising a summary of Significant accounting policies and other explanatory information for the Business Activities declared by Council, and the Statement by Councillors and Management. The Declared Business Activities of the Council are: •

Water

•

Wastewater

•

Quarry

•

Airport

•

Wigmore Arcade

•

Land development

•

Private works

•

Landfill and resource recovery.

In my opinion, the financial report presents fairly, in all material respects, the financial position of the Council’s declared Business Activities as at 30 June 2018, and its financial performance for the year then ended, in accordance with the Australian Accounting Standards described in Note 1 and the Local Government Code of Accounting Practice and Financial Reporting (LG Code). My opinion should be read in conjunction with the rest of this report.

Australian Auditing Standards

•

Accounting Professional and Ethical Standards Board’s APES 110 ‘Code of Ethics for Professional Accountants’ (APES 110).

I have fulfilled my other ethical responsibilities in accordance with APES 110.

page 23

Parliament promotes independence by ensuring the Auditor-General and the Audit Office of New South Wales are not compromised in their roles by: •

providing that only Parliament, and not the executive government, can remove an Auditor-General

•

mandating the Auditor-General as the auditor of councils

•

precluding the Auditor-General from providing non-audit services.

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

Emphasis of Matter - Basis of Accounting Without modifying my opinion, I draw attention to Note 1 to the financial report which describes the basis of accounting. The financial report has been prepared for the purpose of fulfilling the Council’s financial reporting responsibilities under the LG Code. As a result, the financial report may not be suitable for another purpose.

Other Information Other information comprises the information included in the Council’s annual report for the year ended 30 June 2018, other than the financial report and my Independent Auditor’s Report thereon. The Councillors are responsible for the other information. At the date of this Independent Auditor’s Report, the other information I have received comprise the general purpose financial statements and Special Schedules (the Schedules). My opinion on the financial report does not cover the other information. Accordingly, I do not express any form of assurance conclusion on the other information. However, as required by the Local Government Act 1993, I have separately expressed an opinion on the general purpose financial statements and Special Schedule 2 - Permissible income for general rates. In connection with my audit of the financial report, my responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial report or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude there is a material misstatement of the other information, I must report that fact. I have nothing to report in this regard.

The Councillors’ Responsibilities for the Financial Report The Councillors are responsible for the preparation and fair presentation of the financial report and for determining that the accounting policies, described in Note 1 to the financial report, are appropriate to meet the requirements in the LG Code. The Councillors’ responsibility also includes such internal control as the Councillors determine is necessary to enable the preparation and fair presentation of the financial report that is free from material misstatement, whether due to fraud or error. In preparing the financial report, the Councillors are responsible for assessing the Council’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless it is not appropriate to do so.

Auditor’s Responsibilities for the Audit of the Financial Report My objectives are to: •

obtain reasonable assurance about whether the financial report as a whole is free from material misstatement, whether due to fraud or error

•

issue an Independent Auditor’s Report including my opinion.

page 24

that the Council carried out its activities effectively, efficiently and economically

•

on the best practice management disclosures in Notes 2 and 3 of the financial report

•

about the security and controls over the electronic publication of the audited financial report on any website where it may be presented

•

about any other information which may have been hyperlinked to/from the financial report.

Karen Taylor Director, Financial Audit Services

25 October 2018 SYDNEY

page 25

Ballina Shire Council SPECIAL SCHEDULES for the year ended 30 June 2018

Serving the community of today while preparing for the challenges of tomorrow

Special Schedules 2018

Ballina Shire Council Special Schedules

for the year ended 30 June 2018

Contents

Page

Special Schedules 1 Special Schedule 1

Net Cost of Services

Special Schedule 2 Special Schedule 2

Permissible income for general rates Independent Auditors Report

4 5

Special Schedule 3 Special Schedule 4

Water Supply Operations – incl. Income Statement Water Supply – Statement of Financial Position

8 11

Special Schedule 5 Special Schedule 6

Wastewater Service Operations – incl. Income Statement

12 15

Wastewater Service – Statement of Financial Position

Notes to Special Schedules 3 and 5 Special Schedule 7

16 Report on Infrastructure Assets

Special Schedules are not audited (with the exception of Special Schedule 2). Background (i)

These Special Schedules have been designed to meet the requirements of special purpose users such as;    

(ii)

the NSW Grants Commission the Australian Bureau of Statistics (ABS), the NSW Office of Water (NOW), and the Office of Local Government (OLG).

The financial data is collected for various uses including;     

the allocation of Financial Assistance Grants, the incorporation of Local Government financial figures in national statistics, the monitoring of loan approvals, the allocation of borrowing rights, and the monitoring of the financial activities of specific services.

page 1

Special Schedules 2018

Ballina Shire Council Special Schedule 1 – Net Cost of Services for the year ended 30 June 2018

$’000 Income from continuing operations

Expenses from. continuing. operations.

Non-capital.

Capital.

Governance

1,647

–

(1,647)

Administration

3,698

926

4,680

1,908

637 376 – 89 480 1,582

189 – – 126 171 486

– – – – – –

(448) (376) – 37 (309) (1,096)

970

388

–

(582)

117 676 7,507 357 1,954 – 10,611

– 22 8,601 – 380 – 9,003

– 182 – – 6,459 – 6,641

(117) (472) 1,094 (357) 4,885 – 5,033

1,061 – – 328 1,389

346 – – – 346

– – – – –

(715) – – (328) (1,043)

Public cemeteries Public conveniences Street lighting Town planning Other community amenities Total housing and community amenities

329 430 626 3,450 78 4,913

396 – – 779 – 1,175

– – – – – –

67 (430) (626) (2,671) (78) (3,738)

Water supplies

10,805

11,919

2,898

4,012

Wastewater services

16,728

17,864

7,971

9,107

Function or activity

Net cost. of services.

Public order and safety Fire service levy, fire protection, emergency services Beach control Enforcement of local government regulations Animal control Other

Total public order and safety Health Environment

Noxious plants and insect/vermin control Other environmental protection Solid waste management Street cleaning Drainage Stormwater management

Total environment

Community services and education Administration and education Social protection (welfare) Aged persons and disabled Children’s services

Total community services and education Housing and community amenities

page 2

Special Schedules 2018

Ballina Shire Council Special Schedule 1 – Net Cost of Services (continued) for the year ended 30 June 2018

$’000 Income from continuing operations

Expenses from. continuing. operations.

Non-capital.

Capital.

1,631 10 352 1,106 – – – 1,189 806 2,804 112 8,010

1,228 – 157 218 – – – – 44 437 – 2,084

– – – – – – – 92 49 127 1,282 1,550

(403) (10) (195) (888) – – – (1,097) (713) (2,240) 1,170 (4,376)

Fuel and energy

–

Agriculture

–

1,219 191 1,410

1,418 64 1,482

– – –

199 (127) 72

8,286 160 789 377 644 – 112 – – – 42 843 4,928 969 17,150

1,445 7 – – – – – – – – – – 6,749 1,596 9,797

– 16,608 – – – – – – – – – 394 449 523 17,974

(6,841) 16,455 (789) (377) (644) – (112) – – – (42) (449) 2,270 1,150 10,621

250 2,633 2,883

418 5,027 5,445

– – –

168 2,394 2,562

81,796

60,915

41,714

20,833

Function or activity

Recreation and culture

Public libraries Museums Art galleries Community centres and halls Performing arts venues Other performing arts Other cultural services Sporting grounds and venues Swimming pools Parks and gardens (lakes) Other sport and recreation

Total recreation and culture

Mining, manufacturing and construction Building control Other mining, manufacturing and construction

Total mining, manufacturing and const. Transport and communication

Urban roads (UR) – local Urban roads – regional Sealed rural roads (SRR) – local Sealed rural roads (SRR) – regional Unsealed rural roads (URR) Unsealed rural roads (URR) – regional Bridges Bridges on SRR – local Bridges on URR – local Bridges on regional roads Parking areas Footpaths Aerodromes Other transport and communication

Total transport and communication Economic affairs

Camping areas and caravan parks Other economic affairs

Total economic affairs

Totals – functions

Net cost. of services.

–

Share of interests – joint ventures and associates using the equity method

26,595

–

26,595

–

NET OPERATING RESULT (2)

81,796

87,565

41,714

47,483

General purpose revenues

(1)

(1) Includes: rates and annual charges (including ex gratia, excluding water and sewer), non-capital general purpose

(2) As reported in the Income Statement

grants, interest on investments (excluding externally restricted assets) and interest on overdue rates and annual charges

page 3

Special Schedules 2018

Ballina Shire Council Special Schedule 2 – Permissible income for general rates for the year ended 30 June 2019

Calculation 2018/19

Calculation 2017/18

21,510 168 21,678

20,329 175 20,504

9.10% – –

4.90% – –

(697) 1,909 – – 22,890

– 1,005 – – 21,509

n = (l + m)

(14) (2) (16)

0 (15) (15)

o=k+n

22,874

21,494

22,868 6

21,510 (16)

6 – 12

2 – (14)

$’000

Notional general income calculation (1) Last year notional general income yield Plus or minus adjustments (2) Notional general income

a b c = (a + b)

Permissible income calculation Special variation percentage (3) Or rate peg percentage Or crown land adjustment (incl. rate peg percentage)

d e f

Less expiring special variation amount

Plus special variation amount

h = d x (c – g)

Or plus rate peg amount

i=cxe

Or plus Crown land adjustment and rate peg amount

j=cxf

Sub-total

k = (c + g + h + i + j)

Plus (or minus) last year’s carry forward total Less valuation objections claimed in the previous year Sub-total Total permissible income Less notional general income yield

Catch-up or (excess) result

Plus income lost due to valuation objections claimed Less unused catch-up

(5)

Carry forward to next year

l m

q=o–p (4)

r s t=q+r–s

Notes (1) The notional general income will not reconcile with rate income in the financial statements in the corresponding

year. The statements are reported on an accrual accounting basis which include amounts that relate to prior years’ rates income. (2) Adjustments account for changes in the number of assessments and any increase or decrease in land value occurring

during the year. The adjustments are called ‘supplementary valuations’ as defined in the Valuation of Land Act 1916 . (3) The ‘special variation percentage’ is inclusive of the rate peg percentage and where applicable Crown land adjustment. (4) Valuation objections are unexpected changes in land values as a result of land owners successfully objecting to the

land value issued by the Valuer-General. Councils can claim the value of the income lost due to valuation objections in any single year. (5) Unused catch-up amounts will be deducted if they are not caught up within 2 years. Usually councils will have a

nominal carry forward figure. These amounts can be adjusted for in setting the rates in a future year. (6) Carry forward amounts which are in excess (an amount that exceeds the permissible income) require ministerial

approval by order published in the NSW Government Gazette in accordance with section 512 of the Local Government Act 1993 . The OLG will extract these amounts from Council’s Special Schedule 2 in the financial data return (FDR) to administer this process. page 4

INDEPENDENT AUDITOR’S REPORT Special Schedule 2 - Permissible Income for general rates Ballina Shire Council

To the Councillors of Ballina Shire Council

Opinion I have audited the accompanying Special Schedule 2 – Permissible Income for general rates (the Schedule) of Ballina Shire Council (the Council) for the year ending 30 June 2019. In my opinion, the Schedule of the Council for the year ending 30 June 2019 is prepared, in all material respects in accordance with the requirements of the Local Government Code of Accounting Practice and Financial Reporting (LG Code) issued by the Office of Local Government (OLG), and is in accordance with the books and records of the Council. My opinion should be read in conjunction with the rest of this report.

Basis for Opinion I conducted my audit in accordance with Australian Auditing Standards. My responsibilities under the standards are described in the ‘Auditor’s Responsibilities for the Audit of the Schedule’ section of my report. I am independent of the Council in accordance with the requirements of the: •

Australian Auditing Standards

•

Accounting Professional and Ethical Standards Board’s APES 110 ‘Code of Ethics for Professional Accountants’ (APES 110).

I have fulfilled my other ethical responsibilities in accordance with APES 110. Parliament promotes independence by ensuring the Auditor-General and the Audit Office of New South Wales are not compromised in their roles by: •

providing that only Parliament, and not the executive government, can remove an Auditor-General

•

mandating the Auditor-General as auditor of councils

•

precluding the Auditor-General from providing non-audit services.

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

Emphasis of Matter – Basis of Accounting Without modifying my opinion, I draw attention to the special purpose framework used to prepare the Schedule. The Schedule had been prepared for the purpose of fulfilling the Council’s reporting obligations under the LG Code. As a result, the Schedule may not be suitable for another purpose.

page 5

Other Information Other information comprises the information included in the Council’s annual report for the year ended 30 June 2018, other than the Schedule and my Independent Auditor’s Report thereon. The Councillors are responsible for the other information. At the date of this Independent Auditor’s Report, the other information I have received comprise the general purpose financial statements, special purpose financial statements and the Special Schedules excluding Special Schedule 2 (the other Schedules). My opinion on the Schedule does not cover the other information. Accordingly, I do not express any form of assurance conclusion on the other information. However, as required by the Local Government Act 1993, I have separately expressed an opinion on the general purpose financial statements and the special purpose financial statements. In connection with my audit of the Schedule, my responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the Schedule or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude there is a material misstatement of the other information, I must report that fact. I have nothing to report in this regard.

The Councillors’ Responsibilities for the Schedule The Councillors are responsible for the preparation of the Schedule in accordance with the LG Code. The Councillors’ responsibility also includes such internal control as the Councillors determine is necessary to enable the preparation of the Schedule that is free from material misstatement, whether due to fraud or error. In preparing the Schedule, the Councillors are responsible for assessing the Council’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless it is not appropriate to do so.

Auditor’s Responsibilities for the Audit of the Schedule My objectives are to: •

obtain reasonable assurance whether the Schedule as a whole is free from material misstatement, whether due to fraud or error

•

issue an Independent Auditor’s Report including my opinion.

Reasonable assurance is a high level of assurance, but does not guarantee an audit conducted in accordance with Australian Auditing Standards will always detect material misstatements. Misstatements can arise from fraud or error. Misstatements are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions users take based on the Schedule. A description of my responsibilities for the audit of the Schedule is located at the Auditing and Assurance Standards Board website at: www.auasb.gov.au/auditors_responsibilities/ar8.pdf. The description forms part of my auditor’s report.

page 6

My opinion does not provide assurance: •

that the Council carried out its activities effectively, efficiently and economically

•

about the security and controls over the electronic publication of the audited Schedule on any website where it may be presented

•

about any other information which may have been hyperlinked to/from the Schedule.

Karen Taylor Director, Financial Audit Services

25 October 2018 SYDNEY

page 7

Special Schedules 2018

Ballina Shire Council Special Schedule 3 – Water Supply Income Statement Includes all internal transactions, i.e. prepared on a gross basis for the year ended 30 June 2018

$’000

2018

2017

1,767 366

2,043 346

– –

– Mains c. Operation expenses d. Maintenance expenses

56 409

49 397

– Reservoirs e. Operation expenses f. Maintenance expenses

20 35

29 37

– Pumping stations g. Operation expenses (excluding energy costs) h. Energy costs i. Maintenance expenses

6 37 –

12 38 –

– Treatment j. Operation expenses (excluding chemical costs) k. Chemical costs l. Maintenance expenses

160 – 20

135 – 42

– Other m. Operation expenses n. Maintenance expenses o. Purchase of water

250 479 5,978

224 439 5,887

Depreciation expenses a. System assets b. Plant and equipment

1,443 39

1,428 32

Miscellaneous expenses a. Interest expenses b. Revaluation decrements c. Other expenses d. Impairment – system assets e. Impairment – plant and equipment f. Aboriginal Communities Water and Sewerage Program g. Tax equivalents dividends (actually paid)

– – 12 – – – 31

– – 11 – – – 32

Total expenses

11,108

11,181

Expenses and income Expenses

Management expenses a. Administration b. Engineering and supervision

Operation and maintenance expenses – dams and weirs a. Operation expenses b. Maintenance expenses

page 8

Special Schedules 2018

Ballina Shire Council Special Schedule 3 – Water Supply Income Statement (continued) Includes all internal transactions, i.e. prepared on a gross basis for the year ended 30 June 2018

$’000

2018

2017

Income 6.

Residential charges a. Access (including rates) b. Usage charges

2,763 5,439

2,662 5,680

Non-residential charges a. Access (including rates) b. Usage charges

726 2,099

710 2,091

Extra charges

–

Interest income

436

344

10. Other income 10a. Aboriginal Communities Water and Sewerage Program

785 –

781 –

11. Grants a. Grants for acquisition of assets b. Grants for pensioner rebates c. Other grants

– 157 –

– 160 –

12. Contributions a. Developer charges b. Developer provided assets c. Other contributions

1,075 1,867 176

469 – –

13. Total income

15,523

12,897

(61)

15. Operating result

4,421

1,655

15a. Operating result (less grants for acquisition of assets)

4,421

1,655

14. Gain (or loss) on disposal of assets

page 9

Special Schedules 2018

Ballina Shire Council Special Schedule 3 – Water Supply Income Statement (continued) Includes all internal transactions, i.e. prepared on a gross basis for the year ended 30 June 2018

$’000

2018

2017

158 3,487 256 –

185 615 376 113

–

3,901

1,289

19. Proceeds from disposal of assets

20. Borrowing utilised

–

21. Totals

14,253 334 1,523 28

14,180 223 1,520 31

Capital transactions

Non-operating expenditures

16. Acquisition of fixed assets a. New assets for improved standards b. New assets for growth c. Renewals d. Plant and equipment 17. Repayment of debt 18. Totals

Non-operating funds employed

Rates and charges

22. Number of assessments a. Residential (occupied) b. Residential (unoccupied, ie. vacant lot) c. Non-residential (occupied) d. Non-residential (unoccupied, ie. vacant lot) 23. Number of ETs for which developer charges were received 24. Total amount of pensioner rebates (actual dollars)

328 $

284,944

146 $

290,829

page 10

Special Schedules 2018

Ballina Shire Council Special Schedule 4 – Water Supply Statement of Financial Position Includes internal transactions, i.e. prepared on a gross basis as at 30 June 2018

$’000

Current

Non-current

Total

ASSETS 25. Cash and investments a. Developer charges b. Special purpose grants c. Accrued leave d. Unexpended loans e. Sinking fund f. Other

7,363 – 125 – – 7,332

1,403 – 24 – – 1,396

8,766 – 149 – – 8,728

26. Receivables a. Specific purpose grants b. Rates and availability charges c. User charges d. Other

6 290 1,874 144

– 12 78 4

6 302 1,952 148

27. Inventories

–

28. Property, plant and equipment a. System assets b. Plant and equipment

– –

80,608 327

29. Other assets

–

30. Total assets

17,134

83,852

100,986

LIABILITIES 31. Bank overdraft 32. Creditors

– 21

– –

– 21

33. Borrowings

–

34. Provisions a. Tax equivalents b. Dividend c. Other

– – 143

– – 6

– – 149

35. Total liabilities

164

170

16,970

83,846

100,816

36. NET ASSETS COMMITTED EQUITY 37. Accumulated surplus 38. Asset revaluation reserve 39. Other reserves

46,545 54,271 –

40. TOTAL EQUITY

100,816

41. 42. 43.

Note to system assets: Current replacement cost of system assets Accumulated current cost depreciation of system assets Written down current cost of system assets

123,251 (42,643) 80,608 page 11

Special Schedules 2018

Ballina Shire Council Special Schedule 5 – Wastewater Service Income Statement Includes all internal transactions, i.e. prepared on a gross basis for the year ended 30 June 2018

$’000

2018

2017

3,140 390

3,401 411

Expenses and income Expenses

Management expenses a. Administration b. Engineering and supervision

Operation and maintenance expenses – mains a. Operation expenses b. Maintenance expenses

– 293

– 313

– Pumping stations c. Operation expenses (excluding energy costs) d. Energy costs e. Maintenance expenses

288 355 855

271 359 1,010

1,312 – 634 – 112 996

1,169 – 592 – 67 1,146

– Other l. Operation expenses m. Maintenance expenses

340 439

313 261

Depreciation expenses a. System assets b. Plant and equipment

3,606 68

3,680 51

4,248 – 213 – – – 38

4,449 – 342 – – – 40

Total expenses

17,327

17,875

– Treatment f. Operation expenses (excl. chemical, energy, effluent and biosolids management costs) g. Chemical costs h. Energy costs i. Effluent management j. Biosolids management k. Maintenance expenses

page 12

Special Schedules 2018

Ballina Shire Council Special Schedule 5 – Wastewater Service Income Statement (continued) Includes all internal transactions, i.e. prepared on a gross basis for the year ended 30 June 2018

$’000

2018

2017

Income 6.

Residential charges (including rates)

14,292

13,597

Non-residential charges a. Access (including rates) b. Usage charges

1,883 1,167

1,811 1,175

Trade waste charges a. Annual fees b. Usage charges c. Excess mass charges d. Re-inspection fees

43 121 10 –

41 122 20 –

Extra charges

–

10. Interest income

253

493

11. Other income 11a. Aboriginal Communities Water and Sewerage Program

446 –

456 –

12. Grants a. Grants for acquisition of assets b. Grants for pensioner rebates c. Other grants

– 156 –

– 159 –

13. Contributions a. Developer charges b. Developer provided assets c. Other contributions

2,371 5,854 40

737 – 27

14. Total income

26,636

18,638

–

(402)

16. Operating result

9,309

361

16a. Operating result (less grants for acquisition of assets)

9,309

361

15. Gain (or loss) on disposal of assets

page 13

Special Schedules 2018

Ballina Shire Council Special Schedule 5 – Wastewater Service Income Statement (continued) Includes all internal transactions, i.e. prepared on a gross basis for the year ended 30 June 2018

$’000

2018

2017

17. Acquisition of fixed assets a. New assets for improved standards b. New assets for growth c. Renewals d. Plant and equipment

191 7,242 4,728 –

821 841 573 95

18. Repayment of debt

14,380

2,958

19. Totals

26,541

5,288

20. Proceeds from disposal of assets

–

21. Borrowing utilised

–

22. Totals

–

14,080 329 1,439 28

13,814 404 1,425 31

Capital transactions

Non-operating expenditures

Non-operating funds employed

Rates and charges

23. Number of assessments a. Residential (occupied) b. Residential (unoccupied, ie. vacant lot) c. Non-residential (occupied) d. Non-residential (unoccupied, ie. vacant lot) 24. Number of ETs for which developer charges were received 25. Total amount of pensioner rebates (actual dollars)

472 $

283,687

150 $

289,234

page 14

Special Schedules 2018

Ballina Shire Council Special Schedule 6 – Wastewater Service Statement of Financial Position Includes internal transactions, i.e. prepared on a gross basis as at 30 June 2018

$’000

Current

Non-current

Total

4,908 – 518 – – 1,907

935 – 99 – – 363

5,843 – 617 – – 2,270

– 401 779 106

– 17 32 30

– 418 811 136

28. Inventories

–

29. Property, plant and equipment a. System assets b. Plant and equipment

– –

222,279 421

30. Other assets

–

31. Total assets

8,619

224,176

232,795

LIABILITIES 32. Bank overdraft 33. Creditors

– 142

– –

– 142

3,387

52,885

56,272

35. Provisions a. Tax equivalents b. Dividend c. Other

– – 591

– – 26

– – 617

36. Total liabilities

4,120

52,911

57,031

37. NET ASSETS COMMITTED

4,499

171,265

175,764

ASSETS 26. Cash and investments a. Developer charges b. Special purpose grants c. Accrued leave d. Unexpended loans e. Sinking fund f. Other 27. Receivables a. Specific purpose grants b. Rates and availability charges c. User charges d. Other

34. Borrowings

EQUITY 38. Accumulated surplus 39. Asset revaluation reserve 40. Other reserves

107,831 67,933 –

41. TOTAL EQUITY

175,764

42. 43. 44.

Note to system assets: Current replacement cost of system assets Accumulated current cost depreciation of system assets Written down current cost of system assets

296,390 (74,111) 222,279 page 15

Special Schedules 2018

Ballina Shire Council Notes to Special Schedules 3 and 5 for the year ended 30 June 2018

Administration (1)

Engineering and supervision (1)

(item 1a of Special Schedules 3 and 5) comprises the following:

(item 1b of Special Schedules 3 and 5) comprises the following:

•

Administration staff: − Salaries and allowance − Travelling expenses − Accrual of leave entitlements − Employment overheads.

•

Engineering staff: − Salaries and allowance − Travelling expenses − Accrual of leave entitlements − Employment overheads.

•

Meter reading

•

Bad and doubtful debts

•

Other administrative/corporate support services

Other technical and supervision staff: − Salaries and allowance − Travelling expenses − Accrual of leave entitlements − Employment overheads.

Operational expenses (item 2 of Special Schedules 3 and 5) comprise the day to day operational expenses excluding maintenance expenses. Maintenance expenses (item 2 of Special Schedules 3 and 5) comprise the day to day repair and maintenance expenses. (Refer to Section 5 of the Local Government Asset Accounting Manual regarding capitalisation principles and the distinction between capital and maintenance expenditure). Other expenses (item 4c of Special Schedules 3 and 5) includes all expenses not recorded elsewhere. Revaluation decrements (item 4b of Special Schedules 3 and 5) is to be used when I,PP&E decreases in FV. Impairment losses (item 4d and 4e of Special Schedules 3 and 5) are to be used when the carrying amount of an asset exceeds its recoverable amount (refer to page D-31). Aboriginal Communities Water and Sewerage Program (item 4f of Special Schedules 3 and 5) is to be used when operation and maintenance work has been undertaken on behalf of the Aboriginal Communities Water and Sewerage Program. Similarly, income for item 11a of Special Schedule 3 and item 12a of Special Schedule 5 are for services provided to the Aboriginal Communities Water and Sewerage Program and is not part of Council’s water supply and wastewater revenue. Residential charges (2) (items 6a, 6b and item 6 of Special Schedules 3 and 5 respectively) include all income from residential charges. Item 6 of Schedule 3 should be separated into 6a access charges (including rates if applicable) and 6b usage charges. Non-residential charges (2) (items 7a, 7b of Special Schedules 3 and 5) include all income from non-residential charges separated into 7a access charges (including rates if applicable) and 7b usage charges. Trade waste charges (item 8 of Special Schedule 5) include all income from trade waste charges separated into 8a annual fees, 8b usage charges and 8c excess mass charges and 8d re-inspection fees. Other income (items 10 and 11 of Special Schedules 3 and 5 respectively) include all income not recorded elsewhere. Other contributions (items 12c and 13c of Special Schedules 3 and 5 respectively) including capital contributions for water supply or sewerage services received by Council under Section 565 of the Local Government Act . Notes: Administration and engineering costs for the development of capital works projects should be reported as part of the capital cost of the project and not as part of the recurrent expenditure (ie. in item 16 for water supply and item 17 for sewerage, and not in items 1a and 1b).

(1)

(2)

To enable accurate reporting of residential revenue from usage charges, it is essential for councils to accurately separate their residential (item 6) charges and non-residential (item 7) charges. page 16

Asset category

Council Offices Works Depot Halls Dwellings Airport Shops/Offices Library Community Centres Childcare Centres Waste Centre Amenities/Toilets Sub-total

Other structures Sub-total

Sealed roads Unsealed roads Bridges Footpaths/Cycleways Kerb & Gutter Bulk earthworks Road Furniture Sub-total

Asset class

Buildings

Other structures

Roads

$’000

628 216 717 46 15 – 147 1,769

887 887

56 366 119 411 4 88 – – 59 38 515 1,657

standard

Estimated cost to bring assets to satisfactory

554 100 250 50 10 – 52 1,016

310 310

20 90 60 120 – 120 5 20 10 10 150 605

840 583 70 125 – – 50 1,668

450 450

75 100 50 50 100 50 30 250 20 60 300 1,085

849 627 51 137 – – 55 1,719

458 458

68 136 20 – 102 59 – 258 – 108 211 962

maintenance

service set by maintenance Council

2017/18 Actual

2017/18 Required

Estimated cost to bring to the agreed level of

Special Schedule 7 – Report on Infrastructure Assets as at 30 June 2018

Ballina Shire Council

275,355 20,598 32,333 25,946 27,348 137,976 19,477 539,033

12,223 12,223

7,976 6,956 1,032 772 4,965 3,721 3,814 14,908 1,939 2,281 17,444 65,807

amount

Net carrying

358,771 23,762 51,035 34,286 39,493 138,503 24,437 670,287

19,533 19,533

16,913 11,295 4,022 3,544 8,502 8,345 6,761 21,890 6,330 4,319 30,331 122,251

cost (GRC)

Gross replacement

22% 27% 24.2%

75% 60% 66.1%

26% 2% 14% 31% 32% 0% 12% 19.1%

66% 2% 63% 67% 67% 100% 76% 71.0%

17% 16.7%

65%

16%

62% 61.6%

39%

48%

14%

86%

43%

9% 91% 96%

38%

29%

11%

12% 6.0%

22%

14% 14.2%

12% 8.6%

19%

13%

4% 59%

10%

83%

31%

65%

page 17

0% 3.8%

96%

5% 4.9%

0% 0.3%

0% 0.1%

3% 2.6%

1% 0.9%

10%

Assets in condition as a percentage of gross replacement cost

Special Schedules 2018

2,927 3,897 584 – 7,407

Treatment Pumping Stations Mains Recycled Water Sub-total

Wastewater network

standard

159 52 1,759 214 4,667 6,851

Asset category

Estimated cost to bring assets to satisfactory

Water supply Treatment Plants network Pump Stations Reservoirs Water Connections Pipelines Sub-total

Asset class

$’000

925 2,062 463 – 3,450

149 46 1,713 204 3,746 5,858 1,000 900 450 100 2,450

60 60 60 300 400 880 996 855 293 178 2,323

20 44 35 387 409 895

maintenance

service set by maintenance Council

2017/18 Actual

2017/18 Required

Estimated cost to bring to the agreed level of

60,932 30,571 102,815 12,439 206,757

2,700 1,629 13,249 1,304 54,395 73,277

amount

Net carrying

Special Schedule 7 – Report on Infrastructure Assets as at 30 June 2018 (continued)

Ballina Shire Council

87,579 52,772 123,884 13,958 278,193

5,526 2,101 18,562 2,830 86,236 115,256

cost (GRC)

Gross replacement

0% 27% 43% 33.6%

10% 30% 11% 12.3%

8% 74% 28% 36.0%

14% 19% 72% 30.5%

78%

50%

19%

0% 30.0%

67%

45%

36% 44.4%

25%

79%

15%

74%

page 18

0% 2.0%

8% 6.3%

11%

0% 1.4%

2% 3.4%

12%

Assets in condition as a percentage of gross replacement cost

Special Schedules 2018

18,761

– 4 7 8 170 190

standard

Estimated cost to bring assets to satisfactory

11,430

– 5 – 10 176 191

Good

Satisfactory

Poor

Very poor

Only minor maintenance work required Maintenance work required Renewal required Urgent renewal/upgrading required

Excellent/very good No work required (normal maintenance)

Infrastructure asset condition assessment ‘key’

7,004

25 10 400 6 30 471 6,787

26 – 405 – – 431

maintenance

service set by maintenance Council

2017/18 Actual

2017/18 Required

Estimated cost to bring to the agreed level of

Required maintenance is the amount identified in Council’s asset management plans.

Notes:

Pollution Control Outfall Structures Reticulation – Pipe Reticulation – Pit Culverts Sub-total

Stormwater drainage

TOTAL – ALL ASSETS

Asset category

Asset class

$’000

Condition

978,666

1,909 173 54,835 17,661 6,990 81,568

amount

Net carrying

Special Schedule 7 – Report on Infrastructure Assets as at 30 June 2018 (continued)

Ballina Shire Council

47% 42% 49% 50% 43.8%

35% 58% 51% 27% 53.4%

23% 2.8%

16%

55.2% 26.7% 14.3%

93%

page 19

3.0%

0% 0.0%

0.8%

0% 0.0%

Assets in condition as a percentage of gross replacement cost

Description here… Description here… Description here… Description here… Description here…

1,334,565

2,200 344 83,550 29,082 13,868 129,044

cost (GRC)

Gross replacement

Special Schedules 2018

Ballina Shire Council Special Schedule 7 – Report on Infrastructure Assets (continued) for the year ended 30 June 2018

Amounts 2018

$ ’000

Indicator 2018

Prior periods 2017 2016

Benchmark

24,379 17,098

142.58%

84.21%

89.75%

>= 100%

18,761 978,665

1.92%

1.98%

0.91%

< 2.00%

6,787 7,004

96.90%

82.91%

99.66%

> 100%

11,430

0.86%

0.41%

Infrastructure asset performance indicators * consolidated 1. Buildings and infrastructure renewals ratio

Asset renewals (2) Depreciation, amortisation and impairment

2. Infrastructure backlog ratio

(1)

Estimated cost to bring assets to a satisfactory standard Net carrying amount of infrastructure assets

3. Asset maintenance ratio Actual asset maintenance Required asset maintenance

4. Cost to bring assets to agreed service level Estimated cost to bring assets to an agreed service level set by Council Gross replacement cost

1,334,565

Notes

All asset performance indicators are calculated using the asset classes identified in the previous table.

(1)

Excludes Work In Progress (WIP)

(2)

Asset renewals represent the replacement and/or refurbishment of existing assets to an equivalent capacity/performance as opposed to the acquisition of new assets (or the refurbishment of old assets) that increases capacity/performance.

page 20

(2)

1.25%

88.84%

3.60%

31.79%

(or the refurbishment of old assets) that increases capacity/performance.

Asset renewals represent the replacement and/or refurbishment of existing assets to an equivalent capacity/performance as opposed to the acquisition of new assets

1.22%

94.80%

3.55%

135.28%

(3)

5.07%

93.27%

9.24%

34.31%

Excludes Work In Progress (WIP)

5.00%

101.67%

9.21%

14.72%

Wastewater indicators 2018 2017

(2)

0.19%

75.98%

0.66%

106.83%

Water indicators 2018 2017

General fund refers to all of Council’s activities except for its water and wastewater activities which are listed separately.

0.23%

97.15%

0.64%

161.25%

General indicators (1) 2018 2017

(1)

Notes

Gross replacement cost

Estimated cost to bring assets to an agreed service level set by Council

4. Cost to bring assets to agreed service level

Required asset maintenance

Actual asset maintenance

3. Asset maintenance ratio

Net carrying amount of infrastructure assets

Estimated cost to bring assets to a satisfactory standard

2. Infrastructure backlog ratio

Depreciation, amortisation and impairment

Asset renewals (3)

1. Buildings and infrastructure renewals ratio

Infrastructure asset performance indicators by fund

$ ’000

for the year ended 30 June 2018

Special Schedule 7 – Report on Infrastructure Assets (continued)

Ballina Shire Council

page 21

> 100%

< 2.00%

>= 100%

Benchmark

Special Schedules 2018

Strategic and Community Facilities Group Ballina Shire Council 40 Cherry Street Ballina NSW 2478 1300 864 444 | council@ballina.nsw.gov.au

ballina.nsw.gov.au