Central Highlands Regional Council Annual Report 2022-2023 by Central Highlands Regional Council

Annual Report 2022-2023

Acknowledgment OF TRADITIONAL OWNERS Central Highlands Regional Council acknowledge the First Peoples – the Traditional Owners of the lands where we live and work, and we recognise their continuing connection to land, water and community. We pay respect to Elders – past, present and emerging – and acknowledge the important role Aboriginal Peoples and Torres Strait Islanders continue to play within the Central Highlands region.

Connect with us 1300 242 686 (including after hours) enquiries@chrc.qld.gov.au www.chrc.qld.gov.au All council offices are open from 8.30 am to 5.00 pm Monday to Friday. Corner of Egerton and Borilla Streets, Emerald 10 Mackenzie Street, Blackwater 4 Conran Street, Capella 12 William Street, Duaringa 12 Eclipse Street, Springsure

Transaction Centres 17 Warrijo Street, Rolleston (9.00 am to 12.30 pm and 1.00 pm to 4.30 pm) Corner Grasstree and Anncrouye Street, Tieri (8.30 am to 5.00 pm)

Get Connected WITH CENTRAL HIGHLANDS REGIONAL COUNCIL

Front cover and insert: Kay Higginson, Further West “Sunburnt Country”, 2010. Oil on canvas. CHRC Art Collection.

www.chrc.qld.gov.au

Central Highlands Regional Council Annual Report 2022-2023

Contents About the annual report........................................................................4 The region .............................................................................................................7 Historical Highlight: A commemorative year for those who served for Australia............................................. 10 Community snapshot............................................................................ 11 Year in review .................................................................................................. 13 Report from the Mayor.........................................................................14 Report from the CEO............................................................................ 15 What we look after................................................................................. 18 What we provide......................................................................................20 Financial performance snapshot..................................................21 Capital performance snapshot.....................................................22 Operational performance snapshot..........................................24

LONG-TERM DESTINATION GOALS (LTDG) LTDG 1

DELIVER, ENABLE AND ADVOCATE FOR RELIABLE SERVICES TO OUR COMMUNITY ...........................65 Performance report............................................................................... 74 LTDG 2

PROTECT AND GROW A DIVERSE AND PROSPEROUS ECONOMY............................................................77 Performance report...............................................................................83 LTDG 3

SUPPORT AND ENHANCE RESILIENT, SAFE, VIBRANT AND INCLUSIVE COMMUNITIES.................................85 Performance report.............................................................................. 96 LTDG 4

DRIVE OUR COUNCIL AND THE REGION TOWARDS A DIGITAL FUTURE............................................................ 99 Performance report............................................................................ 104 LTDG 5

Public relations snapshot..................................................................25

DEVELOP A FUTURE-FOCUSED WORKFORCE TO SUPPORT COUNCIL AND OUR REGION............................107

Calendar of events.................................................................................26

Performance report............................................................................. 113

Awards and recognition......................................................................28 The community ............................................................................................. 31 Australia Day award winners...........................................................32 New citizens................................................................................................33 Volunteers.....................................................................................................34 Disaster management and preparedness...........................36 Our council ........................................................................................................39 How council works.................................................................................40 Councillors and Mayor..........................................................................41 Councillor meeting attendance 2022-23 (S186C)...........44 Regional collaboration.........................................................................46 Representing the region....................................................................47 Engagement and collaboration.................................................... 51 Community reference group update.......................................52

LTDG 6

RESPONSIBLY MANAGE OUR NATURAL ENVIRONMENT.................................................................... 115 Performance report ............................................................................ 121 LTDG 7

PREPARE FOR A LOW CARBON FUTURE AND ADAPT TO A CHANGING CLIMATE..................................... 123 Legislative disclosure requirements ........................................ 133 Annual report compliance checklist.......................................134 Local Government Act 2009........................................................ 136 Local Government Regulation 2012....................................... 136 Capital and operating grants received................................. 148 Central Highlands Regional Council Audit Committee Report 2022-2023.....................................................154 Glossary of terms................................................................................. 158 Financial statements ..............................................................................161 Community financial report.......................................................... 162

Councillor community consultations........................................54 Our organisation ...........................................................................................57 Our CEO and executive leadership team (ELT)................58 Organisational structure.................................................................... 60 Senior Management Remuneration (S201)..........................62

chrc.qld.gov.au

Light Horse Memorial in Capella, Queensland

About the annual report This annual report provides a comprehensive

The community – highlights Australia Day award winners,

overview of the performance and activities of Central

new citizens and volunteers, and reviews the disaster

Highlands Regional Council for the period 1 July 2022 to

management activities.

30 June 2023.

Our council - introduces how council works and profiles

It is the culmination of a strategic planning, performance

the mayor and councillors. Shows how we collaborate,

and reporting framework that is central to guiding how we

represent the region, and fulfil council's social inclusion

prioritise and deliver programs and services in the short,

and consultation commitment.

medium and long term.

Our organisation – introduces the executive

The framework begins with the 2022-2027 Corporate Plan,

leadership team, the organisation’s structure and some

which guides the annual budget, capital works program

workforce statistics.

and operational plan, underpinning councils decisionmaking and connecting the community’s vision to what we do.

Performance reports – a comprehensive look at the performance against the operation plan of the seven destination goals. Yearly highlights and challenges

This report is designed to tell a story of the council and

are outlined with each report containing a summary

the community; to celebrate successes, identify learnings

of performance against projects and key performance

and overall provide a 365-day picture of the year that was

indicators (KPIs). More detailed information about KPIs

for this progressive Queensland region.

and performance can be found in council’s quarterly

The region – shows where the Central Highlands region is and explains some of the region’s statistical information and its history.

reports delivered throughout the year against the annual operational plan. Financial reports – includes the audited financial

Year in review – gives an overview of the year from the

statements of council.

mayor and chief executive officer (CEO) and presents of

Information required by the Local Government Act,

some of the year’s key achievements.

2009 and Local Government Regulations, 2012 is

Performance summary – looks at the capital works

included throughout.

program and major projects, gives a condensed view of the financial performance, looks at how council demonstrated innovative ideas, what stories were popular in the media, the events that took place and how we were awarded and recognised.

Central Highlands Regional Council Annual Report 2022-2023

OUR Vision

Long-Term Destination Goals

An inclusive, prosperous and connected regional community, providing diverse opportunities for

Deliver, enable and advocate for

investment, work and lifestyle.

reliable services to our community

OUR Mission A regional council committed to sustainably leading and Protect and grow a diverse

servicing our communities.

and prosperous economy

OUR Values Respect and integrity

Support and enhance resilient, safe,

Building trust, teamwork, communication and a

vibrant and inclusive communities

shared understanding.

Actively listening to our communities. Accountability and transparency

Drive our council and the region towards a digital future

Equal opportunities, fair and open consultation and communication. Accepting responsibility for our actions.

Providing value

Develop a future-focused workforce to support council and our region

Best value for money outcomes for our community. Collaboration, managing expectations and working towards common goals.

Responsibly manage our

Deliver efficiency and effectiveness in all that we do.

natural environment

Commitment and teamwork Continually improve on our achievements and drive innovative solutions. Lead change and continuous improvement in delivering for our community.

Prepare for a low carbon future and adapt to a changing climate

Promote a positive health and safety culture.

chrc.qld.gov.au

Dawson Highway between Springsure and Rolleston, Queensland

Central Highlands Regional Council Annual Report 2022-2023

chrc.qld.gov.au

The region

The region The Central Highlands region is in Central Queensland,

From big rigs to small caravans, the Central Highlands is

Australia and is considered the gateway to the outback.

also rich with tourists and road infrastructure that include

The region’s central business area, Emerald, is a three-

the north-south link between Charters Towers and

hour drive from Rockhampton on the eastern coast and

northern New South Wales and the Capricorn Highway

nearly 900 kilometres north of Brisbane.

leading ‘grey nomads’ to all points west.

The region is approximately 60,000 square kilometres,

The Central Highlands is a vibrant region with a diverse

which is likened to the size of Tasmania. It stretches from

economy based on:

the Arcadia Valley in the south to the Peak Ranges in the north, east from Boolburra to Bogantungan in the west.

Robust and resilient agriculture and horticultural industries and significant exports, including beef, grain,

Around 29,000 people call the Central Highlands home,

cotton, grapes, melons, nuts and citrus

and they live in the 13 communities of Arcadia Valley,

A globally competitive coal mining industry

Bauhinia, Blackwater, Bluff, Capella, Comet, Dingo,

Dynamic small to medium-sized businesses

Duaringa, Emerald, Rolleston, Sapphire Gemfields,

Professional and government sectors

Springsure and Tieri. Naturally, the region is rich in minerals, cattle grazing land, dry land and irrigated agricultural land, water from the Nogoa and Comet Rivers and the Fairbairn Dam (three

Adequate availability of commercial, industrial and residential land An evolving tourism offering

times the size of Sydney Harbour), national parks and

Major health and education services

wilderness areas like Blackdown Tableland and Carnarvon

Significant new infrastructure and

Gorge, and the largest sapphire-producing fields in the

construction projects

Southern Hemisphere.

Capella

Sapphire Gemfields

Tieri

Emerald

Blackwater Bluff

Comet

Dingo

Springsure

Rolleston Bauhinia Arcadia Valley Longreach

Rockhampton Brisbane

Central Highlands Regional Council Annual Report 2022-2023

Duaringa

The region Emerald Historic Railway Station, Queensland

The community

Regional history

The Central Highlands is mostly a young community with

The Central Highlands was originally home to many

the median age being 34 years. Children aged 0-14 years

indigenous people who remain the traditional custodians

make up nearly 25% of the population.

of the lands.

Jobs in the mining sector account for most of the total

Early European settlement in the region dates from

workforce, followed by agriculture and horticulture,

the 1850s. The first pioneers brought sheep from down

the retail trade, and education and training. Regional

south to the region. Growth continued into the late

unemployment stands at 2.8%, well below the state

1800s with the inland expansion of the railway line west

average of 3.8%.

from Rockhampton and the establishment of small ‘railway’ towns.

More than a third of the community reside in rental accommodation, with 29% owning a house with a

Significant growth occurred in the 1950s to 1980s with

mortgage and 22% owning their house outright.

the introduction of beef cattle grazing, the building of

(Australian Bureau of Statistics 2021 Census, REMPLAN

Fairbairn Dam for agricultural irrigation, and coal mining.

Quarter report March 2023, Australian Bureau of Statistics

Today, the region is defined by the diverse prospering

2021 Census).

economies that support its unique vibrant communities.

Adjoining councils The local government areas of Barcaldine Regional Council, Isaac Regional Council, Maranoa Regional Council, Banana Shire Council, Rockhampton Regional Council, Blackall-Tambo Regional Council and the Woorabinda Aboriginal Shire Council surround the region.

chrc.qld.gov.au

The region

Historical Highlight: A commemorative year for those who served for Australia On two separate occasions, locals gathered to pay tribute to those who served Australia and died in war, conflicts, and peacekeeping operations. The first was on Thursday, 18 August 2022 also known as Vietnam Veteran’s Day. Council, along with the Emerald Returned & Services League (RSL), held an unveiling of a commemorative mural outside the Emerald Town Hall. The mural, as pictured to the right, faced Anakie Street on the side of the Town Hall. The vibrant colours capture the ANZAC spirit, and feature poppies and the Ode of Remembrance. The artwork was completed by Queensland artists Bill and Luke Gannon and was paid for by council in support of the Emerald RSL. Noel Mallyon, President of the Emerald RSL said he was very proud to see the mural near the town’s cenotaph. ‘It’s very meaningful to the RSL to see the service

Mural on the Emerald Town Hall located at Anakie Street, Emerald

and sacrifice of all Australian service men and women recognised in such an outstanding graphic portrayal,’ he said. On 8 September 2022, Queen Elizabeth II passed after her 70-year reign over the United Kingdom and Commonwealth realms. In honour of her tenure as Queen and to those who served in wars for Australia, the council again partnered with Emerald RSL to pay another beautiful tribute to our people’s history. Fittingly on Anzac Day, 25 April 2023, at the Emerald Dawn Service, council and the Emerald RSL unveiled a commemorative bench (pictured right).. The bench is designed with defence emblems of the Australian Navy, Army, and Airforce. There are also two red poppies on either side. It sits proudly at the entrance of the Emerald Town Hall, facing the cenotaph and adjacent to

Commemorative bench outside the Emerald Town Hall

the commemorative mural.

Central Highlands Regional Council Annual Report 2022-2023

Employment

The 2022-23 year was steady for the

Central Highlands visitor economy

local economy as the unemployment

Natural attractions,

employers are coal

rate, rent and house pricing, and the

such as Carnarvon Gorge,

mining, beef cattle farming and

amount of building approvals showed

the Sapphire Gemfields and

primary education, accounting

little movement.

Blackdown Tableland National

for more than 30% of jobs.

Park, are driving an emerging

Housing From the 2021 Census, there were 12,177 private dwellings in the region, of which

visitor economy.

Our top three

The unemployment rate in the region at the end of the March

The industry contributes more

2023 quarter was 2.8%.

than $173 million to the local

This represents a drop of 1.2%

economy and generates 981 jobs.

since the same time last year

85.75% were ‘separate house’,

For 2022-23, the region attracted

and 5.4% were ‘flat, unit or

an average of 635,000 visitors

apartment’.

per annum.

The median weekly rent across

and is the second-lowest quarter over the past 3 years (December 2022 was 2.6%). It is also 1% lower than Queensland’s average. 22.5% of employed people work

our region is:

Culturally diverse

in the mining industry and 12.6%

Emerald $300

The top five countries

work in agriculture, forestry

Capella $220

of birth for Central

and fishing. The labour force

Springsure $200

Highlands’ residents include

participation rate for the Central

Australia, New Zealand, England,

Highlands is 68.8% compared to

the Philippines and South Africa.

61.6% across Queensland.

Blackwater $220 The median sale price in

In 2021, Aboriginal & Torres Strait

Emerald is $352,500, which

Islander people made up 5.2% of

has risen slightly in the last

the Central Highlands population.

twelve months. The number of building

The region

Community snapshot

Industry Our economy generates an estimated

approvals in the region during

Population

$13.8 billion output

the year was 27; a decrease of

The 2022 estimated

representing over 24% of the

12 from the previous year.

residential population

$56.6 billion output generated by

was 28,298 people. Representing

Central Queensland.

the first increase since 2019,

The top five industry sectors

a 0.8% increase from Census

(generating gross revenue) in the

2021. Census shows that the

Central Highlands are:

Central Highlands is popular with families, as 5 to 9-year-olds represent the largest cohort

Mining Agriculture, forestry, fishing Rental hiring and real estate

with 8.2%.

services Construction Manufacturing The Central Highlands region is no longer fully drought-declared (longpaddock.qld.gov.au).

chrc.qld.gov.au

The region

Moss Garden, Carnarvon Gorge (Image courtesy of Tourism and Events Queensland)

Central Highlands Regional Council Annual Report 2022-2023

Year in review

chrc.qld.gov.au

Report from the mayor After enduring the significant

Regional Tourism Organisation membership from Great

changes in our economy post

Southern Barrier Reef to the newly created Queensland

COVID 19, we continue to

Country Organisation, to better align with key markets.

operate in the uncertainty of

There is a great excitement and expectation around the

predicting inflation and the

new partnership and together with the Central Highlands

vagaries of cost escalations.

Development Corporation our council will continue to

Year in review

While it would seem that this may continue in the short

work hard for our local operators and invest more in visitor options.

term, council is obliged to

This year will be remembered as one of incredible grief

adapt quickly and continue to deliver ‘best value’ to our

and sadness to the Central Highlands Regional Council

communities despite fluctuating input costs.

family as we mourned the loss of Richard Sheridan at our

Our strong advocacy resulted in some changes to the quantum and timing of financial assistance grants which had a favourable result to our annual financial result.

workplace. We gathered around his immediate family, his workmates and his community like Central Highlanders do. I acknowledge the whole of this wonderful organisation for their response, their compassion and

The difficulty in maintaining our fiscal responsibility versus

their support at that terrible time and since. It is a great

management of our rates and charges continues to

credit to all and the leadership of CEO Sharon Houlihan

be a challenge. Maintaining equity and value has been

and her executive as we continue to come to terms with

councils strong focus as our key industries, resources and

Richard’s passing.

agriculture, experience unique impacts and opportunities.

In times like this, we are reminded of incredible

Our local government area receives one of the lowest

responsibility we as a council are entrusted with as we

support rates from grants and other funding sources

deliver our services to all of our communities. While

and as a council, we are perpetually advocating for a

it is important that we maintain and improve all those

better share. We have influenced a successful allocation

things that we know are important to our liveability, it

of funding through the state government Resources

is incumbent that we do so in a way that is safe and

Community Infrastructure Fund which should allow us to

responsible for the entire workforce that do this every day.

deliver some key projects for the region. We also officially opened key upgrades to the Emerald Saleyards with Federal Assistant Minister Senator Anthony Chisholm and State Assistant Minister Nikki Boyd. The livestock selling facility maintains its top five position in

We have many great things in the Central Highlands and our council workforce is one of them. Working together with this wonderful team there is little that we can’t achieve.

the state as one of the most efficient and modern sale yards in the nation. Our airport throughput has now returned to pre-covid numbers and will become a key part of the Royal Flying Doctor Service operations with the development of a patient transfer pod complete with a hangar. The Central Highlands continues to grow its interest to

Councillor (Cr) Kerry Hayes

visitors as a destination and an important node for the

Mayor

“drive” market. Council resolved this year to change our

Central Highlands Regional Council

Central Highlands Regional Council Annual Report 2022-2023

Report from the CEO I’d like to recognise and thank

project started, and preliminary stages of the Blackwater

our mayor and councillors,

Ghungalu Nunee Gardens commenced.

members for their support through a challenging and eventful year. It is a privilege to lead this council, which is full of passion and pride in the

We delivered digital enhancements to help our community access council services on our website. ‘SmartyGrants’ has been rolled out which helps those applying for grants and 'My Community Directory' is now available to help people connect to clubs, services and organisations. One of our biggest 2022-23 community-focused projects

13 unique communities we call home. Through resilience and commitment, our council took great strides this year, even as we were confronted with sadness. It would be remiss of me to continue, without first

was the launch of 'Your Region. Your Vision'; a major consultation around our community’s region-wide twentyyear vision.

acknowledging that on 20 March 2023, Richard Sheridan,

Organisationally, council went through some changes this

valued council colleague and member of our infrastructure

year, welcoming its newest councillor, Cr Rachael Cruwys,

team, lost his life in a workplace incident.

who was appointed by council resolution to the position

It is with my full heart and respect to Richard’s wife and

vacated by Cr Natalie Curtis.

family that I dedicate council’s future work to supporting our

Our organisational structure also changed, with the

employees and communities as we navigate through the

establishment of an office of the chief financial officer,

complexities of this tragedy and its aftermath.

combination of commercial, customer services and

As of 30 June 2023, we expended $174 million in day-to-day and recurrent operations and close to $49 million in capital works. This represents 92% expenditure of our adopted capital program, which is a testament to the work of our project delivery teams, particularly given supply chain

Year in review

employees and community

corporate services to create a new department and separation of waste services into a dedicated business unit. We welcomed two new executive members and a new waste manager to lead these teams with a stronger focus on long-term financial stability, safety and compliance. The 2022-23 financial statements and sustainability ratios

disruptions, cost of materials and labour shortages. Over this financial year, we have completed 63% of the targeted activities in our operational plan with another 35% to continue implementing into the 2023-24 financial year, progressing us towards the goals in the first year of council’s 5-year corporate plan.

indicate that council is in a sound financial position with healthy cash balances and a community net worth in excess of $1.7 billion. This year we recorded an operating surplus of $3.5 million reflecting a positive short-term performance that’s expected to be maintained over the medium term. Long-term financial sustainability of the council remains

Projects this year were balanced between essential infrastructure upgrades, new builds and technological advancements for both the community and council, as well as future-focused initiatives to promote community

a key goal, especially as we see both domestic and international moves towards transition away from fossilfuelled industries.

well-being, liveability and advocacy for needed funds

Thank you for your ongoing support as council continues to

and services.

serve the community and strives to make Central Highlands

New spelling yards at the Emerald Saleyards were unveiled

an even better place to live, work, invest and play.

and the Sapphire skate park had its official opening event. Dingo and Duaringa water treatment plants were upgraded and the Capella-Tieri pipeline project had aged sections replaced with works continuing. Over 40,000 tonnes of gravel were spread across crucial harvest roads in Gindie

Sharon Houlihan

and additional flood cameras were installed across the

Chief Executive Officer

region. The long-awaited Mayfair Estate Road rehabilitation

Central Highlands Regional Council

chrc.qld.gov.au

Year in review

In memory of Richard Sheridan Richard Sheridan, Duaringa resident, valued colleague and employee of council, lost his life in a workplace incident on Monday 20 March 2023. Pictured: Richard, his wife Tenielle, and daughters Hannah and Ella.

Central Highlands Regional Council Annual Report 2022-2023

Year in review chrc.qld.gov.au

Year in review

What we look after

29,000 residents

13 communities

Approx. 15,000 rateable properties

132 km of footpaths

60,000 square kilometres

441 current staff

10 library locations

7 customer service centres

1 saleyard

(as at 30 June 2023)

Virgin Rock overlooking Lion's Park, Springsure

Central Highlands Regional Council Annual Report 2022-2023

460 km of water mains

191 parks and open spaces

14 resource recovery facilities

16 water and 8 wastewater treatment plants

15 cemeteries

6 aquatic centres

2 art galleries

5 aeroplane landing areas and 1 airport

chrc.qld.gov.au

Year in review

5,163 km of council roads

What we provide

Year in review

A-Z of services Administrative support services

Emergency services

Procurement

Advocacy

Executive management

Project management

Airports

Financial services

Public health

Asset management

Fleet services

Rates and revenue operations

Aquatic facilities

Governance and legal

Ranger services

Arts and culture

Housing and property services

Record management

Building planning

Human resources

Roads network management

Information communications

Roads maintenance

and development Cemetery services

and technology

Community development Community facility maintenance Community services management

Infrastructure management and technical services Land management Libraries

Customer service

Marketing and communications

Depot and workshop operations

Parks and open

Disaster Management Elected representatives

space management Planning

Safety and wellness Saleyards Sewerage Sporting facilities Strategic planning Visitor economy Waste services Water supply Workplace health and safety

Senior compliance officer conducting a pool safety inspection

Central Highlands Regional Council Annual Report 2022-2023

Financial performance snapshot Council is in a sound financial position. The financial

Community worth

year operating result reflects a positive short-term

Community equity has increased from $1.6 billion to

performance, and the 2023-24 budget and long-term forecast indicates that council expects to maintain this favourable position over the medium term.

1.7 billion, which is equal to what we own less what we owe.

Operating surplus ratio

A net surplus of $10.5 million was recorded after adding capital revenue and deducting capital expenses from the operating surplus.

The operating surplus ratio is 1.99%, which reflects the operating surplus recorded in the current year and indicates that revenue has exceeded expenses.

Asset sustainability

Where does the money come from?

The asset sustainability ratio for this financial year is

Rates, sales, and recoverable works and fees and

73.23%, which is below the target of 90%. Over a longer

charges account for 86% of council’s $178 million

Year in review

Council achieved an operating surplus of $3.5 million.

five-year period the average for this ratio is in line with

operating revenue.

the target and reflects the efficient delivery of the

Rates, sales, and recoverable works and fees and charges

capital works program and the continued investment in

account for 82% of combined operating and capital

infrastructure replacement.

revenue of $186 million.

Net financial liabilities ratio

Where is the money spent?

The net financial liabilities ratio is (9.09%), a negative result

$174 million was spent on day-to-day operations during

that indicates council continues to maintain a manageable

the year.

level of debt.

What we own

For further information and detailed explanations refer to

Cash holdings increased from $93 million to $109 million and includes term deposit investments of $3 million.

the Community Financial Report and 2022-23 Financial Statements on page 160.

Inventory held and money owed by ratepayers and other customers of council totalled $35 million. The value of community infrastructure assets including assets under construction increased by $85 million to a total of $1.7 billion.

$1.705 B

$1.832 B

What we owe Total borrowings at the end of the year are $76 million. Amounts owed to suppliers and other commitments are $51 million.

$127 M Total assets (what we own) Liabilities (what we owe) Equity (community net worth)

chrc.qld.gov.au

Year in review

Aerial view of Duaringa Water Treatment Plant

Capital performance snapshot A capital project is one that helps to maintain or improve a local government asset, often called infrastructure. It’s new construction, expansion, renovation, or replacement or an existing facility or facilities. This financial year, 87% of capital projects were completed within one phase of forecast, with 91% of the adopted capital budget spent.

CAPITAL PROJECTS WITHIN ONE PHASE OF FORECAST

CAPITAL EXPENDITURE TO BUDGET

87.3%

90.8%

CAPITAL DELIVERY BY KEY STRATEGIES

CAPITAL EXPENDITURE BY KEY STRATEGIES

Council financial sustainability

88.4%

Council financial sustainability

90.3%

Natural environment

81.3%

Natural environment

86.8%

Quality infrastructure and assets

87.0%

Quality infrastructure and assets

94.2%

Community wellbeing

84.6%

Community wellbeing

87.1%

Regional economic prosperity

92.9%

Regional economic prosperity

73.2%

Governance, Leadership and Capability

88.5%

Governance, Leadership and Capability

80.2%

Central Highlands Regional Council Annual Report 2022-2023

Highlights of capital project expenditure in the 6 key strategy areas for 2022-23.

Total actuals $4.44 million

Blackwater Waste Water Treatment Plant Dry Pump Well Staff Housing Construction CHRC Construction Camp Refurbishment Health and Safety Program - Water 2022-23

Regional Economic Prosperity

Construction of spelling yards at the Emerald Saleyards

Total actuals $2.06 million

Emerald Agricultural College

Planning and feasibility for the acquisition of former land of the

Year in review

Governance, Leadership and Capability

Development of a private mobile radio network

Community Wellbeing

Stage 1 construction of Ghungalu Nunee (Gardens), Blackwater

Total actuals $3.86 million

Springsure Beautification project Upgrade of community housing

Glenlee Road Pave and Seal

Quality Infrastructure and Assets Total actuals $32.07 million

Mulcahys Road Pave and Seal Wearing Surface Renewal 2022-23 Dingo Filter Replacement at water treatment plant Duaringa Filter Replacement at water treatment plant Flood Warning Network Improvement

Bedford Weir toilets renewal

Natural Environment

Stage 2 construction of Roy Day Park multi-purpose building

Total actuals $2.44 million

Stage 2 of Willows Hall Refurbishment Solar Panel Project

Blackwater Community Centre upgrades

Council Financial Sustainability Total actuals $8.37 million

Springsure Showground Electrical Upgrades Plant Replacement Program Park Ave Waste Water Treatment Plant inlet works Fuel Management System Electric Switchboard Replacement - Sewerage

chrc.qld.gov.au

Operational performance snapshot The annual operational plan outlines what council will do during the financial year to achieve the long-term destination goals in our Corporate Plan 2022-2027. Each long-term destination goal has associated activities that are expected to be completed within the financial year. In the 2022-23 financial year, a total of 109 activities were identified to be actioned.

Year in review

Activity by long-term destination goal Long-term destination goal 1

Achievement highlights

Number of activity measures

Deliver, enable and advocate

for reliable services to our community 2 Protect and grow a diverse

2,769 km of roads graded

24,152 customer service calls received

and prosperous economy 3 Support and enhance

resilient, safe, vibrant and inclusive communities 4 Drive our council and the

region towards a digital future 5

Develop a future-focused

207,796 people through Emerald Airport

70,479 cattle sales through Emerald Saleyards

135 development applications processed/ determined

1,990 library programs delivered

44,535 aquatic centre entries

528 impounded animals

workforce to support council and our region 6 Responsibly manage our

natural environment 7

Prepare for a low-carbon

future and adapt to a changing climate Total

109

Overall activity status Status COMPLETED CARRIED OVER/NOT ACHIEVED NOT PROCEEDING Total

Activities

109

100

22 fleet assets delivered

Central Highlands Regional Council Annual Report 2022-2023

5,279ML of potable water collected and treated

public relations SNAPSHOT The public relations and events (PRE) team at council is responsible for developing and maintaining

Highest performing stories by reach Queensland Gemfields communities in limbo 10

mutually beneficial relationships with internal and external stakeholders. Our goals are to build council’s brand identity, strengthen community relationships,

months on from mining moratorium, ABC Central Highlands Regional Council areas celebrated citizens' achievements, The Herald Sun

protect council’s reputation, promote and contribute to company culture, and assist in the delivering of

Facebook is council’s primary social media platform for

In 2022-23 the public relations and events team

distributing news and engaging with the community.

completed over 1400 public relations-related tasks, celebrated several big accomplishments, and tackled a few major and unexpected obstacles.

Since June 2022, Facebook followers increased by 13.1%, Facebook page visits have increased by 150% and general post reach has increased by 65%.

Major wins

Instagram has been re-prioritised to share community-

Awarded gold for the Annual Report 2021-2022 from

focused photos and videos. The Instagram account currently has 569 followers, which is a 15% increase

the Australian Reporting Awards (ARA). Assisted with over 34 council-run community events. Launched the ‘Council Catch Up’, a printed newsletter distributed monthly to 25 regional locations.

since beginning to regularly posting again. LinkedIn has also been re-prioritised to share and celebrate the achievements of our staff.

Welcomed a first trainee in public relations and events.

e-news

Initiated stages of a new council website.

e-news is council’s weekly e-mail newsletter. It is also

Enhanced social media presence and increased

shared on Facebook and can be viewed online by non-subscribers.

overall positive sentiment within the community.

1,770 subscribers

Developed relationships with local journalists and newspapers, which has increased council’s

49.0% viewed on desktop

Average open rate 38.0% 51% viewed on mobile

media presence.

Average click rate 10.0%

Major focus points

External survey

Navigating the public communication of the

In April 2023, the Connected Communities team

workplace fatality involving Richard Sheridan.

surveyed the community on council’s engagement

Announcing the public resignation of Councillor

practices with 156 respondents. At the same time, the

Natalie Curtis and the subsequent appointment of

Connected Communities team conducted another survey

Councillor Rachael Cruwys.

on community satisfaction with council services with 400 respondents.

Traditional media

As part of the Operational Plan 2022-23, the PRE team

The PRE team distributed 117 public notices and 159

added on the previously mentioned surveys with

media releases over the last financial year. A new

questions directly related to council communications.

relationship formed with a local journalist has proved

The survey results indicated that Facebook remains

beneficial to increasing communications through a traditional printed newspaper and online publications. Notable spikes in uptake from our public notices and media releases are attributed to the resignation of Councillor Natalie Curtis, land valuations, sport and recreation awards and mowing maintenance.

Year in review

Social media

operational priorities.

the most popular method of communication amongst community members. The survey also indicated that community members would like to receive communications via SMS text message for critical updates like wet weather events.

chrc.qld.gov.au

Calendar of events July 2022

NAIDOC Week - Elders lunch

Capella family barbecue and skate afternoon

Rolleston Campdraft

CHDC/CHRC Farm to Fine Dining

NAIDOC Week March & Flag Raising ceremony - Emerald and Blackwater

Dingo Hogs and Dogs

Many Mobs Family Fun Day

Emergence - Natasha Stanton exhibition opening - Springsure

Year in review

National Tree Day Planting Day - Emerald August 2022

Vietnam Veterans Twilight Service and Commemorative Mural unveiling

Gemfields Festival

Long Drive For Drought community event - Duaringa

Blackwater/Bluff Races

2022 CHRC Annual Art Awards exhibition opening and presentation night - Emerald

CQ Pet Rescue 10th Anniversary Gala Ball

Emerald Art Awards judge's walk n talk

Father's Day painted mugs in the Emerald Gallery

Get Pet Active Expo

National Tree Day Planting Day - Blackwater Dingo Raceday Springsure Cup Race meeting

Jeans for Genes Day September 2022

Citizenship Ceremony Our Lady of the Sacred Heart Annual Art Show - Springsure

Flipside Circus Workshop - Emerald and Blackwater Comet Campdraft

We all fit in here - Yumba Bimbi exhibition opening - Emerald

Twilight On Egerton Night Markets

Women’s health night – “its all about you tonight!”

Emerald Junior Motorcycle Club CHMX series Round 2

Legends of League

Capella Pioneer Village Museum Heritage Day

R U OK? Day

Sapphire Skate Park Official Opening

1 RAR Military Band performance - Emerald

National Police Remembrance Day October 2022

Tropicus Capricornus - Margaret Worthington exhibition opening - Emerald

Central Highlands Seniors Month Luncheon

Watercolour workshop with Margaret Worthington

Awareness, Belonging, Connection Mental Wealth - Springsure

National Water Week

Feel my footprints – Camille Swallow exhibition opening - Springsure November 2022

December 2022

Gemfields Planning Study Open Day

Garage Sale Trail

Recovered Joy - Loretta Horn exhibition opening - Emerald

National Recycling Week

Remembrance Day

Staff Christmas Parties

National Agriculture Day

Staff Long Service Dinners

Connect and Celebrate community event - Duaringa

Polymer Clay Ornaments in the Emerald Gallery

Twilight On Egerton Night Markets

Lino Printing Christmas Cards in the Emerald Gallery

School Community Spirit award presentations

Nogoa November

Central Highlands' school award presentation nights

Linking Alms Appeal

Emerald Rotary Club Carols by Candlelight

Staff Christmas Parties

Light Up Central Highlands

Wild Dog Trapping Workshop - Springsure

Central Highlands Regional Council Annual Report 2022-2023

January 2023

Australia Day Award Ceremonies

February 2023

Emerald Art Gallery – One Story isn’t Enough Emerald State High School

Citizenship Ceremony

March 2023

April 2023

2023 CHRC Annual Art Awards exhibition opening and presentation night - Springsure

Central Highlands Youth Service Providers Summit

Wild Dog Trapping Workshop - Duaringa

Citizenship Ceremony

International Women's Day

CHDC Economic Futures Forum

Central Highlands Easter Sunflower Festival

Over the Fence - Geoffrey Head exhibition opening - Springsure

Central Highlands Easter Sunflower Festival exhibition opening and speech night

May 2023

June 2023

On the Road – Lou Petho exhibition opening Springsure

Healthy Active Highlanders program

Beazley Park Upgrade Official Opening Rolleston

ANZAC Day commemorations

CHRC Youth Fest

Domestic and Family Violence Awareness Month candlelight vigil

Springsure Mountain Challenge

Domestic and Family Violence Awareness Month Anti-violence march

Rapt in Rubyvale – Maxine Wild & Gaye Steel exhibition opening - Emerald

Elders Lunch

Central Highlands Festival of Bands

LGMA Excellence Awards

Capella Show

Mayoral Student Leadership Summit

Comet Show

National Reconciliation Week

Capella Country Music Festival

Emerald Saleyards Upgrade and Expansion Official Opening

Colour Me Capricorn - Emerald

Retreat Creek Campdraft

Volunteers Week

National bring your dog to work day

2023 CHRC Youth Art Awards exhibition opening and awards presentation - Emerald

Hybrid Greening – Veronika Zeil & Nanette Balchin exhibition opening - Springsure

Year in review

Over the Fence - Geoffrey Head exhibition opening - Emerald

Sport and Active Recreation Awards Night

Botanic Gardens Day

Springsure Show

Emerald Show

Queensland Day Park Run and barbecue breakfast

Community Visioning Regional Roundtable Roadshows

Ag-Grow

NAIDOC celebrations - Springsure

Are you Bogged Mate? Emerald, Blackwater, Duaringa and Rolleston

Gemfields Planning Study Local Convo's Convoy - Anakie, Willows, Rubyvale and Sapphire

chrc.qld.gov.au

Awards and recognition A list of awards and accolades we were proud to receive in 2022-23. July 2022: Central Highlands Regional Council hosted the Queensland Training Awards Central Queensland Regional Final in Emerald last year. Council won the 'Large Employer of the Year award' and Parks and Gardens Supervisor, Madonna Bamford-Nelson won

Year in review

the 'Apprentice of the Year' award. September 2022: Michelle Bell, Emergency Management Officer was recognised for leading the Central Region’s State Emergency Service (SES) Unit of the Year at the QLD SES Awards. Alongside this Madonna Bamford-Nelson winning Apprentice of the Year

amazing achievement, Glenn and Michelle Bell were both awarded the National Emergency Medal for their assistance with Townsville’s 2019 flood emergency and were also given Commissioners Commendation for this support. Lionel Jackson, Parks and Gardens Employee was also awarded a 35 years of service Meritorius medal. November 2022: Two councillors, Cr Brimblecome and Mayor Hayes were recognised for their long tenures. Cr Brimblecombe was presented with a 10 years' service award and Mayor Hayes with a 21 years' service award to Local Government at LGAQ Conference. November 2022: Council's Draft Planning

CHRC Draft Planning Scheme Amendment for Floodplain Management receives a commendation

Scheme Amendment for Floodplain Management received a commendation at the 2022 Awards for Planning Excellence. November 2022: Council's team 'CHRC Highland Gems' won the Queensland Rural Management Challenge; going on to compete in the QLD State Challenge in April 2023. February 2023: Council won the Queensland ‘Snap Send Solve Solver of the Year - Sustainability award’ for quickest response and highest rating for incident types relating to trees, water, sewerage and pets, parks and facilities. April 2023: Council's team 'CHRC Highland Gems' won the Queensland Management Challenge. This was the

Michelle Bell, Emergency Management Officer was recognised for leading the SES Unit of the Year

first in council history. CHRC’s team won both the RMC and AMC.

Central Highlands Regional Council Annual Report 2022-2023

Year in review Central Region's SES Unit of the Year at the QLD SES Awards

CHRC wins Large Employer of the Year

CHRC Highland Gems take out the CQ Rural Management Challenge

The Highland Gems were crowned winners at the Queensland Australasian Management Challenge

chrc.qld.gov.au

The community

WurbaRolleston Local Road, Minerva. children enjoying the playground at Beazley Park, Rolleston

Central Highlands Regional Council Annual Report 2022-2023

The community

chrc.qld.gov.au

The community

Council float at the 2023 Sunflower Festival Parade

Australia Day Award Winners Australia Day Award celebrations were back – in person – throughout the region on 26 January 2023. Central Highlands Regional Council held 4 free Australia Day award events, in Blackwater, Emerald, Rolleston and Tieri. Celebrations included free BBQ breakfasts, award presentations and entertainment. Emerald/Gemfields

Blackwater/Duaringa

Springsure/Rolleston

Capella/Tieri

Community

Emerald Show

Blackwater NAIDOC

Springsure Working

Central Highlands

Event of

Society – Taste Central

planning Committee,

Horse Association –

Showgirl and

the Year

Highlands Field to

Jamie Row Beth Dyer

ACA Golden Anniversary

Rural Ambassador

National Finals 2022

Finals 2022

Springsure State School

Marybeth Harvey

Fine Dining Event Cultural Award

Dylan Currie

Carlin Dyer

Music Student Group Junior

Maggie McDougall

Madison Hand

Jackson Schuh

Mackenzie Lines

Kathryn Deighton

No nominees

Blake Wells

Belynda Perkins

Amber Paulson

No nominees

Chelsea Kucks

Maccalyn Langtry

Tania Paulson

Kelli Willmot

Isabelle Watson

Belynda Perkins

Sportsperson Senior Sportsperson/ Administrator Young Citizen of the Year Citizen of

and Kim Tompson

the Year

Central Highlands Regional Council Annual Report 2022-2023

The community

New citizenS The Central Highlands welcomed 84 new citizens in 2022-23. They came from Bangladesh, Belgium, Brazil, Canada, Channel Islands, China, Fiji, Germany, India, Kenya, Malaysia, Mauritius, New Zealand, Pakistan, Philippines, Poland, Scotland, South Africa, South Korea, Sri Lanka, Thailand, Tonga, United Kingdom, United States and Zimbabwe.

Scotland 1 Canada 1 United States 3

United Kingdom 5 Ireland 6 Channel Islands 1

1 Belgium 1 Poland

1 China

1 Germany

1 South Korea Pakistan 1 India 1 Kenya 1

3 Bangladesh

Sri Lanka 1

1 Malaysia 5 Thailand 1 Tonga 29 Philippines

4 Brazil Zimbabwe 1

1 Mauritius

Australia 3

Fiji 1

6 South Africa New Zealand 6

chrc.qld.gov.au

Emerald Rotary Club volunteers

The community

National Tree Day volunteers

Caption Children enjoying the Police car at Nogoa November 2022

Local coffee van, Coffee Boss

Volunteers Volunteering has always played a large role in the Central

Some of the events that our local volunteers are involved

Highlands, and this year was no different.

with every year include:

In 2022-23, volunteers across the Central Highlands

Seniors Month

offered their time and commitment to many community

Australia Day

programs and events.

NAIDOC celebrations

During Volunteer Week 2023, we proudly featured several local volunteers on our Facebook page and recognised their community commitment. From a senior who has nurtured the Emerald Community Garden for years,

State Emergency Service National Tree Day Clean Up Australia Day

to a dedicated basketball coach, and a remarkable

Youth Week

advocate for animal welfare, volunteers are a vital part of

Healthy Active Highlanders

our community.

Arts Around August

This year, volunteers were nominated by their colleagues

Central Highlands Arts and Cultural

to enter in a draw for a $200 Visa gift card. Council received 21 entries and each volunteer was recognised with a certificate for their contributions.

Advisory Committee Sports and Active Recreation Advisory Group Central Highlands Easter Sunflower Festival Queensland Day Park Run

Central Highlands Regional Council Annual Report 2022-2023

spotlight ON: HAYLEY TO THE DOGGY RESCUE! Hayley Smith, CQ Pet Rescue Council relies on volunteers in our region to help support some of our everyday operations. In particular, our rangers work with local animal shelter CQ Pet Rescue to find foster homes for cats and dogs rescued from inappropriate living situations. Hayley Smith has been recognised by several locals in the region during National Volunteer Rescue as a Dog Pound Coordinator. ‘I’m the first point of contact for the council rangers when they are looking to rehome a rescued dog or cat,’ said Smith. ‘The council rangers have become people I would

The community

Week for her five-year commitment to CQ Pet

consider my friends, which has helped us work together even better,’ she continued. Smith has a huge heart for people and animals, having adopted two dogs (Barney and Jack) while volunteering for CQ Pet Rescue and spending her working hours in Emergency Services. ‘I help people in their worst time of need, ‘ she said. ‘I feel the same way towards animals who can’t help themselves.’ When Hayley isn’t visiting the pound, she’s advocating with the rest of the CQ Pet Rescue team and council rangers for residents to register, microchip and de-sex their pets. ‘Unwanted litters continue the cycle which increases our workload and the pressure for finding the animals good homes,’ she said. Hayley also encourages anyone who might be interested to step up and volunteer with CQ Pet Rescue. ‘Every little bit helps and some of the positions can be done from the computer,’ she said. ‘Volunteering opens doors to a huge network of people, so you never feel like you’re doing it alone.’ Hayley Smith, CQ Pet Rescue

To learn more about CQ Pet Rescue, visit their website here www.cqpetrescue.com.au

chrc.qld.gov.au

Disaster management and preparedness Council’s disaster management and community resilience team, assisted by all council areas, finalised

validated in Spring. Impact-based communication was

many prevention, preparedness, response and recovery

provided to the public. The triggers worked very well,

operations throughout 2022-23. Some key points from the

and impact-based information was provided to the

Local Disaster Management Group (LDMG) include:

community by way of an emergency alert advice. In March 2023, Mayor and Chair of the CHRC LDMG

Prevention

and the Local Disaster Coordinator met with the

Council was successfully awarded a $3.2 million

The community

Rain rate triggers for the Rubyvale Catchment were

Inspector-General of Emergency Management

project to implement a private mobile radio network

(IGEM) to discuss the review of Queensland’s disaster

covering the Central Highlands region. This will

management arrangements (QDMA) to inform any

provide staff the ability to communicate independent

changes to the arrangements, legislative reforms,

of the cellular networks and provide communication

or any updates to the State Disaster Management

certainty during times of disaster.

Plan. This review will also inform the transition of

7 flooded road monitoring cameras were installed

disaster management functions to the Queensland

across the region and are visible by the public on

Police Service (QPS) and other relevant agencies.

council’s 'Emergency Dashboard'. These improve local

The Office of the Inspector-General Emergency

disaster management response and management,

Management (IGEM) has completed the Queensland

and community awareness regarding road closures

Disaster Management Review in line with the Terms

during floods.

of Reference.

Detailed evacuation planning flood modelling and

The Queensland Government is delivering one of the

decision tools were developed for Emerald, Rubyvale,

most significant bodies of change to Queensland's

Sapphire, including detailed analysis regarding dam

disaster and emergency management system,

failure impact scenarios on the town of Emerald.

ensuring we are best placed to continue delivering

Throughout the year council installed two new river

exceptional services to all Queenslanders. The

height gauges, one new rain gauge, and calibration

reforms will see the Queensland Police Service (QPS)

of 101 flood warning stations across the region. These

expanded to include disaster management functions,

gauges cover an area much larger than the region’s

marine rescue activities in the soon-to-be-established

footprint, and all the data feeds to the Bureau of

Marine Rescue Queensland (MRQ), and the SES.

Meteorology for forecasting and public dissemination.

Preparedness

Response A severe wet weather event between 17 to 21 October

Council worked with QIT Plus consultants to improve

2022 saw the LDMG activate to ‘alert’, ‘lean forward’,

our one-stop shop disaster management dashboard.

and ‘stand up’ in responses of predicted forecast. In

This dashboard is the go to for road closures, power

addition the SES Flood boat crews were deployed

outages, weather warnings, flood cameras, evacuation

from Issac Regional Council and Rockhampton

information and more.

Regional Council areas, the Queensland Fire and

Council tested sandbag equipment with volunteers from the State Emergency Service (SES). Following testing, It was estimated that one machine could produce a sandbag every 15 seconds (240 an hour). With two operable machines and 16 operators, council can produce 6,000 sand bags per 12-hour shift in an emergency.

Emergency Service Swift water team, a rotary-wing aircraft was contracted and placed on standby in Emerald. The LDMG and Local Disaster Coordination Centre (LDCC) moved to ‘stand down’ on the 22 October 2022. During this period council's Emergency Management Dashboard received close to 14,000 visits to the site. The LDMG was again activated to ‘alert’ on 24 October 2022 following a storm in Capella, the Gemfields and Emerald.

Central Highlands Regional Council Annual Report 2022-2023

Severe weather impacted the region between 30

Recovery

November to 2 December 2022 with significant road infrastructure impacted once again.

The Human and Social Recovery Group meet regularly throughout the year to be ready to support community

Services were activated to respond to heavy rainfall causing significant road outages, including Gregory Highway, Capricorn Highway, and Dawson Highway. Services were activated to respond to heavy rainfall causing significant flooding across the region. Road outages, including Gregory Highway, Capricorn

if activated. The group follow LDMG activations. Gemfields wet weather-affected residents were supported with offers of emergency vouchers for groceries and preparedness information and resources in case of further weather issues. Anakie fire-affected residents were supported with

Highway, and Dawson Highway caused major

offers of counselling, food, clothing, emergency

disruption to the transport network.

vouchers for groceries, emergency housing and assistance via GIVIT for furniture and white goods.

housing burned to the ground. That afternoon, CHRC

GIVIT manages offers of goods and services in

Manager Connected Communities visited the affected

response to disasters and emergency incidents

areas to assess the impact of the fire and determine

as defined by the QLD DM Act and in line with the

the affected residents recovery needs. This informed

Department of Communities, Housing and Digital

the Central Highlands Regional Council’s

Economy (DCHDE) service agreement. GIVIT will also

recovery response.

procure goods with monies donated by the public in

The community

On 17 November 2022, Anakie’s community council

response to such events.

Local Disaster Coordination Centre in action during training sessions

chrc.qld.gov.au

Our council

Central Highlands Regional The Council mayor and councillors councillors in May at the 2023 Emerald council office.

Central Highlands Regional Council Annual Report 2022-2023

Our council

chrc.qld.gov.au

HOW COUNCIL WORKS

Community elects the councillors and mayor

Executive leadership team drive

and provides input through the community

the business of council and

plan and consultations to determine the

offer councillors advice.

region’s priorities.

Australian and Queensland governments provide

Governance

authority to council

principles.

under the Local

Government Act

Our council

CHRC

funding for various programs.

Council establishes

CHDC

operational and strategic priorities that align with the

CHRC

manages the economic local government area.

corporate plan and operational plan.

Central Highlands Development Corporation and tourism facets of the

community plan,

Audit committee provides an independent external review of our governance, financials and internal control framework.

2009 and endow

Central Highlands Regional Council Annual Report 2022-2023

Board members comprise of councillors, the CEO and independent directors.

Councillors and mayor

Kerry Hayes

Christine Rolfe

Charlie Brimblecombe

MAYOR

DEPUTY MAYOR

Councillor Charlie Brimblecombe is

Cr Kerry Hayes was first elected as

Cr Christine Rolfe is serving her

serving his third term with council.

a councillor to the Emerald Shire

second term with council and is

Council in 1997 and served three

thrilled to hold the position of deputy

terms. He then served four years on

mayor – an achievement she ranks as

the newly formed Central Highlands

a career highlight.

elected Mayor in 2016 and re-elected unopposed in 2020.

A business owner, Cr Rolfe is director of Birrong Grazing Company. She is a member of the Australian Institute

grazing farmer, Cr Brimblecombe has called the Central Highlands home for more than 45 years. Cr Brimblecombe serves as a member of the Local Government Water and Sewerage Committee,

Regionally, Cr Hayes has served

of Company Directors (AICD) and has

as Chair of the Central Queensland

completed AICD’s company director,

Regional Organisation of Councils

risk analysis and bookkeeping

and as a representative on the

courses. She also holds qualifications

Local Government Association of

in rural business management

Cr Brimblecombe is a first officer with

Queensland Economic Development

and agriculture.

Boolburra Rural Fire Brigade and a

Advisory Group.

Cr Rolfe is passionate about making

As a strong economic development

a positive difference to the region, in

advocate, Cr Hayes has been the Chair

particular, exploring opportunities for

of Central Highlands Development

economic growth.

Corporation since 2016 and chaired the Central Highlands Accelerate Agricultural Advisory Group.

is also an instructor and president for Traditional Shotokan Karate Federation Rockhampton and vicepresident of Traditional Shotokan

E: cbrimblecombe@chrc.qld.gov.au P: 0417 758 819

state farming organisation, AgForce the National Farmers Federation

after 2008 and 2011 floods and is

and Deputy Chair of the Central

currently chair of the Local Disaster

Highlands Development Corporation. Cr Rolfe moved to the Central

He is currently chair of the

Highlands region with her family in

Queensland Beef Corridors advocacy

the early 1960s.

Central Queensland and Western

member of the Duaringa SES. He

Karate Federation Queensland.

of Emerald’s Flood Recovery Groups

for extension and improvements to

smaller communities.

as vice-president and treasurer of Queensland, vice-president of

group which has secured funding

community engagement with

Her achievements include serving

Cr Hayes served two terms as Chair

Management Group.

where he is involved with improving

Our council

Regional Council. Cr Hayes was

A former irrigation, dry land and

E: crolfe@chrc.qld.gov.au P: 0438 444 618

Queensland’s beef supply chains.

E: mayor@chrc.qld.gov.au P: 0438 828 335

chrc.qld.gov.au

Joseph Burns

Anne Carpenter

Rachael Cruwys

Councillor Joseph Burns is serving his

Councillor Anne Carpenter is serving

Councillor Rachael Cruwys was

first term with council.

her first term in Council. She is

appointed by council resolution to

passionate about her community

the vacant seat left by Councillor

and ensuring residents are well-

Natalie Curtis on 25 May 2023

Born and raised in Emerald, Joseph

Our council

has lived in the region for 37 years.

informed about what is going on in

following a public expression of

Cr Burns currently works in a

the area. She is especially interested

interest process.

supervisory/trainer assessor role for

in encouraging smaller communities

Wolff Mining at Coronado Curragh

to establish, promote and retain their

Mine, Blackwater. Career highlights

unique identity.

include studying Law at James Cook University, Supervisor of Dozer Push Operations, and being one of the first in Australia to learn and operate

Highlands region her whole life, and

and stud herds, she continues her

now calls Springsure her home.

involvement in the cattle industry.

Tracked Systems (Dozers).

and Active Recreation Advisory

Coordination Committee, as well as sitting on the Emerald Airport Advisory Committee, the Central Highlands Community Grants Panel, The Central Highlands Arts and Cultural Advisory Committee and the Central Highlands Resource Use Planning Project (CHRRUP).

E: jburns@chrc.qld.gov.au

group, as well as member of the Saleyards Advisory Group, Chair of the Springsure WORC camp and deputy chair of the Springsure

Through her passion for this industry Cr Cruwys was a recipient of the Samuel and Eileen Gluyus Winston Churchill Fellowship travelling abroad to research improved genetics and marketing.

satellite emergency advisory

Cr Cruwys has experience in the

committee. Cr Carpenter was also

local government financial sector

recently appointed as an alternate

and holds advocacy roles relating to

director to Central Highlands

regional communities, agricultural,

Development Corporation.

fishing and forestry issues.

She hopes to achieve better

She brings a wealth of experience

childcare services in Springsure.

and a deep commitment to public

E: acarpenter@chrc.qld.gov.au

P: 0419 017 968

cattle and grain property east of Capella. Having both commercial

She is currently chair of the Sport

is Chair of the Emerald Saleyards

of Capella having grown up on a

Cr Carpenter has lived in the Central

the Caterpillar Semi-Autonomous

With his role as Councillor, Joseph

Cr Cruwys is a lifelong resident

P: 0418 870 985

service to our council, along with a fresh perspective and diverse background that will influence decision making and help address

Natalie Curtis Councillor Natalie Curtis finished her term with council

the needs of our vibrant community.

on 31 March 2023.

E: r.cruwys@chrc.qld.gov.au

Cr Curtis relocated out of the region to focus on other

P: 0418 431 727

business pursuits..

Central Highlands Regional Council Annual Report 2022-2023

Janice Moriarty

Gai Sypher

Councillor Megan Daniels is serving

Councillor Janice Moriarty is serving

Councillor Gai Sypher is serving her

her second term with council.

her first term with council.

third term on council having been

Cr Daniels holds a Bachelor of

She has lived in the region for almost

first elected in 2012. She believes it is

Business – Agriculture and is a

28 years and runs her own small

a privilege to serve her communities

graduate of the Australian Institute of

consultant business, specialising in

and works diligently to listen, respond,

Company Directors' (AICD) company

community/ social development and

and achieve.

directors' course.

research projects.

She has always had a strong

She owns a cattle grazing business

Cr Moriarty’s career highlights include

focus on tourism and is an active

at Comet.

working at Central Queensland

participant on the Central Highlands

University Emerald campus,

Development Corporation's, Tourism

Central Highlands Development

Advisory Committee.

Corporation, the former Department

Cr Sypher has a Bachelor of Arts with

of State Development, Trade and

majors in Sociological Welfare and

Innovation and Central Highlands

Aboriginal Studies, as well as a Master

Regional Council.

of Management (Human Resources).

She has a Bachelor of Arts and

Gai is an experienced grant writer and

Master of Business Administration.

works closely with her community to

A long-term resident of the Central Highlands region, Cr Daniels has also lived and worked overseas and across the state. Cr Daniels is passionate about her role with council and rates becoming a councillor and working with the community as a career highlight. She is an active volunteer and donates her time and expertise to many organisations. Cr Daniels is currently on the board of the Central Highlands Development Corporation.

Cr Moriarty is an Associate Fellow

support them to grow and thrive.

of the Institute of Managers and

She enjoyed an eighteen-year career

Leaders and a Graduate member of

with Central Queensland University in

the Australian Institute of Company

Emerald in an executive management

Directors (AICD).

position, an achievement she rates as

Her greatest achievements are

Our council

Megan Daniels

a career highlight.

raising her three children. She is

E: gsypher@chrc.qld.gov.au

E: mdaniels@chrc.qld.gov.au

also proud of her 3 grandchildren

P: 0499 322 121

P: 0436 629 053

in Emerald who are fifth generation Moriarty living in Emerald, and 3 grandchildren in Melbourne. Cr Moriarty has worked with many volunteers over the years in sporting, school, church and community groups.

E: j.moriarty@chrc.qld.gov.au P: 0418 145 317

chrc.qld.gov.au

Our council

Councillor meeting attendance 2022-23 (S186C) Mayor Kerry Hayes

Deputy Mayor Christine Rolfe

Cr Joseph Burns

Cr Charlie Brimblecombe

Cr Anne Carpenter

Cr Gai Sypher

Cr Megan Daniels

Cr Janice Moriarty

Natalie Curtis (resigned 31 March 2023)

Rachael Cruwys (appointed 25 May 2023)

Council meeting chambers, Emerald

Central Highlands Regional Council Annual Report 2022-2023

Our council chrc.qld.gov.au

Council meeting underway, Emerald Queensland

Regional collaboration Representative(s)

Group

Mayor Kerry Hayes

Central Queensland Regional Organisation of Councils

Deputy Mayor Cr Christine Rolfe CEO Sharon Houlihan

Our council

Central Queensland Senior Officers Network

and Utiliies

LGAQ Climate Risk Management and Resilience Advisory Group

Cr Megan Daniels

LGAQ Natural Assets and Natural Resource Management Advisory Group

Cr Natalie Curtis

LGAQ Planning and Development Advisory Group

Cr Janice Moriarty

LGAQ Regional Economic Development Advisory Group

Mayor Kerry Hayes

LGAQ Roads and Transport Advisory Group

Cr Christine Rolfe

LGAQ Waste Management and Resource Recovery Advisory Group

Cr Megan Daniels

LGAQ Water and Sewerage Advisory Group

Cr Charlie Brimblecombe

Bowen Basin Regional Roads and Transport Group

Reef Guardian Executive

Central Queensland Regional Waste Management and Resource Recovery Infrastructure Plan Working Group Stock Route Management Working Group Capricorn Pest Management Group Department of State Development, Infrastructure, Local Government and Planning Transformation Working Group

Jason Hoolihan, Manager Infrastructure

Mayor Kerry Hayes Cr Christine Rolfe (Chair) Cr Megan Daniels Cr Charlie Brimblecombe Cr Megan Daniels Cr Charlie Brimblecombe (as alternative) Cr Christine Rolfe Cr Christine Rolfe Cr Charlie Brimblecombe (as proxy)

Mayor Kerry Hayes CEO Sharon Houlihan

Central Highlands Regional Council Annual Report 2022-2023

Council meeting underway, Emerald Queensland

Representing the region Event

Attendee(s)

LGAQ Waste Forum

Cr Megan Daniels

4 to 6 July 2022 – Brisbane

Cr Charlie Brimblecombe Mayor Cr Kerry Hayes

Developing Northern Australia Conference

Deputy Mayor Cr Christine Rolfe

6 to 8 July 2022 – Mackay

Cr Anne Carpenter

National Saleyards Expo

Local Government Association of Queensland (LGAQ) Bush Council Convention

Mayor Cr Kerry Hayes

25 to 29 July 2022 – Barcaldine

Cr Charlie Brimblecombe

Local Government Association of Queensland (LGAQ) Annual Conference

Mayor Cr Kerry Hayes

17 to 19 October 2022 – Cairns Australian Local Government Association (ALGA) National Local Roads and Transport Congress

Deputy Mayor Cr Christine Rolfe

Our council

Cr Anne Carpenter

26 to 28 July 2022 – Cairns

Deputy Mayor Cr Christine Rolfe

Deputy Mayor Cr Christine Rolfe Cr Joseph Burns

2 to 3 November 2022 – Hobart Women’s Investment Summit

Deputy Mayor Cr Christine Rolfe

16 November 2022 – Brisbane Local Authority Waste Management Action Committee Meeting

Cr Charlie Brimblecombe

16 to 18 February 2022 - Mackay Queensland Climate Resilient Symposium

Cr Megan Daniels

2 March 2023 – Brisbane LGAQ Disaster Management Conference

Deputy Mayor Cr Christine Rolfe

30 May to 1 June 2023 – Brisbane

Cr Gai Sypher

Australian Local Government Association (ALGA) National General Assembly 13 to 15 June 2023 – Canberra

Mayor Cr Kerry Hayes Deputy Mayor Cr Christine Rolfe Cr Charlie Brimblecombe Cr Megan Daniels

chrc.qld.gov.au

Advisory committees External and internal boards / committees Audit Committee Meeting

Cr representative(s) Cr Christine Rolfe Cr Janice Moriarty Mayor Kerry Hayes (Chair)

Emerald Airport Advisory Committee

Cr Gai Sypher Cr Joseph Burns

Blackwater Community Advisory Network Group Blackwater International Coal Centre Board

Central Highlands Arts and Cultural Advisory Committee (CHACAC) / Regional Arts Development Fund (RADF)

Our council

Central Highlands Community Grants Panel

Central Highlands Resource Use Planning Project (CHRRUP)

Cr Janice Moriarty Cr Natalie Curtis (resigned 31/03/2023) Cr Charlie Brimblecombe (alternate) Cr Gai Sypher (resigned as at 9/11/2022) Cr Charlie Brimblecombe Cr Joseph Burns Cr Janice Moriarty Cr Joseph Burns Cr Janice Moriarty Cr Joseph Burns (alternate) Cr Anne Carpenter (Chair)

Central Highlands Sport and Recreation Advisory Group

Cr Charlie Brimblecombe Cr Gai Sypher

Community Reference Group – Arcadia Valley

Community Reference Group – Bauhinia

Community Reference Group – Blackwater

Community Reference Group – Bluff

Community Reference Group – Capella

Community Reference Group – Comet

Community Reference Group – Dingo

Cr Joseph Burns Cr Megan Daniels Cr Gai Sypher Cr Charlie Brimblecombe Cr Charlie Brimblecombe Cr Janice Moriarty Cr Janice Moriarty Cr Charlie Brimblecombe Cr Natalie Curtis (resigned 31/03/2023) Cr Gai Sypher Cr Megan Daniels Cr Anne Carpenter Cr Charlie Brimblecombe Cr Anne Carpenter

Central Highlands Regional Council Annual Report 2022-2023

External and internal boards / committees

Cr representative(s) Cr Charlie Brimblecombe

Community Reference Group – Duaringa

Cr Anne Carpenter Cr Janice Moriarty Cr Christine Rolfe

Community Reference Group – Emerald

Cr Joseph Burns Cr Megan Daniels

Community Reference Group – Gemfields

Cr Natalie Curtis (resigned 31/03/2023) Cr Anne Carpenter

Community Reference Group – Rolleston

Cr Christine Rolfe Cr Anne Carpenter

Community Reference Group – Springsure

Cr Christine Rolfe Cr Gai Sypher

Community Reference Group – Tieri

Cr Joseph Burns (Chair) Cr Anne Carpenter

Emerald Saleyards Consultation Committee

Cr Natalie Curtis (resigned 31/03/2023)

Our council

Cr Natalie Curtis (resigned 31/03/2023)

Cr Gai Sypher

Local Buying Foundation Advisory Group Springsure and Rolleston Community Advisory

Cr Christine Rolfe

Network Committee

Cr Gai Sypher Cr Charlie Brimblecombe

Tourism Advisory Panel

+ 2 CHDC Board Members (Crs Christine Rolfe & Megan Daniels) Cr Janice Moriarty (Chair) Cr Megan Daniels

Central Highlands Natural Spaces Advisory Group

Cr Charlie Brimblecombe

Central Highlands Gemfields Planning Study Project Steering Group

Mayor Kerry Hayes Cr Megan Daniels Cr Janice Moriarty

Central Highlands Gemfields Planning Study Community and

Cr Gai Sypher

Engagement Stakeholder Project Reference Group

Cr Christine Rolfe

chrc.qld.gov.au

Councillor remuneration Name of councillor

Allowances

Superannuation

Total remuneration

Mayor Kerry Hayes

136,382.42

18,083.66

154,466.08

Deputy Mayor Christine Rolfe

85,238.43

11,302.16

96,540.59

Cr Charlie Brimblecombe

72,451.78

9,606.79

82,058.57

Cr Joseph Burns

72,451.78

9,606.79

82,058.57

Cr Anne Carpenter

72,451.78

9,606.79

82,058.57

Cr Natalie Curtis

54,408.23

7,209.08

61,617.31

Cr Megan Daniels

72,451.78

9,606.79

82,058.57

Cr Janice Moriarty

72,451.78

9,606.79

82,058.57

Cr Gai Sypher

72,451.78

9,606.79

82,058.57

Cr Rachael Cruwys

7,495.02

1,000.03

8,495.05

718,234.78

95,235.67

813,470.45

TOTAL

Our council

Councillor other expenses Name of councillor

Travel, accommodation and meal costs (includes deputations and hospitality)

Seminar, conference and course fees

Mobile devices and miscellaneous accessories

Total other expenses

Mayor Kerry Hayes

15,220.33

2,657.65

1,060.40

18,938.38

Yes

Deputy Mayor Christine Rolfe

10,854.41

4,686.36

1,043.46

16,584.23

Yes

Cr Charlie Brimblecombe

3,423.37

2,798.72

534.87

6,756.96

Yes

Cr Joseph Burns

2,127.62

1,495.46

785.54

4,408.62

Cr Anne Carpenter

3,046.06

1,781.16

785.54

5,612.76

Yes

Cr Natalie Curtis

133.63

0.00

720.11

853.74

Yes

Cr Megan Daniels

4,740.34

1,779.31

1,335.90

7,855.55

Yes

Cr Janice Moriarty

308.73

0.00

508.58

817.31

Cr Gai Sypher

1,292.18

1,170.17

768.28

3,230.63

Yes

Cr Rachael Cruwys

766.25

0.00

65.43

831.68

Yes

41,912.92

16,368.83

7,608.11

65,889.86

TOTAL

Central Highlands Regional Council Annual Report 2022-2023

Pool vehicle access available

Vehicle allocated for exclusive use

Yes

Councillors engaging at local engagement session

Engagement and collaboration Council engages with the community using a variety

Water Security Strategy – survey and drop-in sessions

of methods. Established practices include meeting

Youth Strategic Action Plan – multiple surveys

with Community Reference Groups (CRGs) and holding

targeting different age groups and stakeholders,

community consultations, which provide opportunities for

as well as school visits

people to connect with councillors and council staff.

Biennial Community Satisfaction Survey – telephone

During the 2022-23 financial year, council’s online engagement platform Have Your Say, Central Highlands had 19,491 visits (more than double the previous year). A total of 6,561 responses were received across all projects (more than three times the previous year).

interviews with randomly selected participants and opt in survey Gemfields Planning Study – survey, community open day, conversation convoy of information sessions with interactive walkable floor maps, colouring-in competition and merchandise give-aways Planning Scheme Amendment 7 – survey, information

Projects with the highest views and response rates

sessions and presentations at community meetings

were: Your Region, Your Vision – council’s community visioning project, the Aquatic Centre Survey, and Light

Findings from these engagements were used by the

Up Central Highlands – the annual Christmas light and

relevant departments to inform future planning and

decoration competition.

decision making.

In 2022, people’s choice voting for council’s annual art

Special-interest groups

awards transitioned to being held completely online through the HYSCH platform. Across the three art awards, more than 800 people’s choice votes were cast.

year which included a combination of surveys and other

workshops, pop-up stalls at events and shopping

and committees structured around special-interest areas. Highlands Arts and Cultural Advisory Committee, Sport

Council sought feedback for several major projects this

Your Region, Your Vision - survey, roundtable

Council both lead and participated in a number of groups Council-led groups include: interagency networks, Central

Engagement on council projects

engagement methods:

Our council

Have Your Say, Central Highlands (HYSCH)

and Recreation Advisory Committee, Emerald Airport Advisory Committee, Emerald Saleyards Coordination Committee, road user groups, sporting facility user groups, Regional Youth Alliance Network, Reconciliation Action Plan Working Group, and the Human and Social Recovery Group.

centres, postcards, DIY conversations, youth art competition and merchandise give-aways

chrc.qld.gov.au

Community reference group update Council continued to support up to 4 Community

The Community Development and Engagement team

Reference Group (CRG) meetings per year for

supported provision of 44 CRG meetings. Facebook

13 communities across the Central Highlands. Established

events and posters have been created to promote the

place-based CRGs continued to play an important

CRG meetings to the broader community and encourage

role in the development of community-led projects

new members. The meeting minutes are shared on

and advocacy.

Have Your Say, Central Highlands website for the public

Several sub-committees were formed to progress

to access.

important projects to various CRGs, including Ageing in Our Place in Blackwater, Positive Ageing Group Emerald, and the Tieri 40th Birthday planning.

CRG areas of interest # of meetings

Areas of interest

# of meetings

Areas of interest

Arcadia

Improvements to Mulcahys Road and

Capella

Water security

Valley

Arcadia Valley Road

Our council

Bauhinia 2

Air Strip for Flying Doctors

and upgrades

Telecommunications advocacy

Closed Circuit Television (CCTV) advocacy

Biosecurity

Birdwatching trail

Community hall and tennis court upgrades

Community bus advocacy

Rural road maintenance

Signage for unmarked graves at Capella Cemetery

Community health expo Training opportunities and workshops Telecommunications advocacy

Comet 3

Water pressure

Road safety for parking at Blackwater North

Recreation Vehicle (RV) and

State School

camping advocacy

Road maintenance program

Lions Park area development including

Bluff 4

Turning apron at Capricorn Highway at Olive

Electricity to Whistlestop Park

‘Blackwater Banter’ community newsletter

Median strip upgrades

Town beautification

Vale Road advocacy

Blackwater Bedford Weir beautification 4

Capella Cultural Centre maintenance

Dingo 2

Dingo Cemetery beautification Beautification of Normanby Street

Ghungalu Nunnee, community garden and

Dingo Hall access to toilet

community hub

Lifestyle blocks town planning allowance

Ageing in Our Place

School bus stop route signage improvement

Creative Lighting in community spaces

Christmas creative lighting

Shade over skate park Town beautification

Duaringa 4

Rural road maintenance Waste facility operations

Flood mitigation implementation

Geocaching

Rural addressing improvements

Nitropril storage facility

Bus stop upgrades

Community garden group

Our Place Our History Traffic control for cemetery turn-off advocacy

Central Highlands Regional Council Annual Report 2022-2023

Councillors engaging at local engagement session

# of meetings

Areas of interest

# of meetings

Emerald

Engaging local youth

Springsure Childcare solutions

Positive Ageing Group Emerald (PAGE)

Mountain bike track

Business Connect events

Historical story boards

Agricultural College development

Rail trail

Bike repair stations at the Botanic Gardens

Telecommunications advocacy

Electronic roadside signage

Heritage building advocacy

Gindie beautification

Springsure Creek cleanout advocacy

Rural addressing improvements

Container refund scheme

Footpath and walkway advocacy

Gemfields

Sapphire walking paths

Tieri 4

Our council

Areas of interest

Footpath advocacy Youth group development

Community wellbeing event

Tieri 40th birthday event

Willows dump point advocacy

Basketball court advocacy

Public toilets between Gemfields and

Road safety around at school bus

Emerald advocacy

stop advocacy

Road safety at Crossroads advocacy Queen’s Jubilee commemorative walkway Anakie

Rolleston 3

Road safety between the school and Beazley Park Town beautification Community wellbeing event Biosecurity Footpath and walkway advocacy

chrc.qld.gov.au

Councillor community consultations Each year, councillors and senior employees travel throughout the region to meet face-to-face with people where they live work and play. In 2022-23, consultation were held at: Location

Date

Location

Date

Willows, Bogantungan & Anakie

19 July 2022

Comet

21 September 2022

Gindie

20 July 2022

Springsure

26 October 2022

Sapphire/Rubyvale

2 August 2022

Capella/Tieri

22 February 2023

Bauhinia

1 March 2023

& Clermont-Rubyvale Road Lochington

4 August 2022

Duaringa

1 March 2023

Rolleston/Toprain/Carnarvon

17 August 2022

Gindie

17 May 2023

Blackwater

24 May 2023

& Arcadia Valley 24 August 2022

Comet

31 May 2023

Orion

6 September 2022

Dingo

8 June 2023

Emerald

14 September 2022

Bluff

8 June 2023

Our council

Capella

Buckland/Tresswell community consultation

Central Highlands Regional Council Annual Report 2022-2023

Our council Gudda Gumoo, Blackdown Tableland National Park

chrc.qld.gov.au

Our organisation

Asset and Library Officer Maintenance reading toOfficer a childKris after Stefaniuk school in onthe theEmerald job. Library

Central Highlands Regional Council Annual Report 2022-2023

Our organisation

chrc.qld.gov.au

Our CEO and executive leadership team (ELT)

Sharon Houlihan

John McDougall

Jason Hoolihan

CHIEF EXECUTIVE OFFICER

GENERAL MANAGER COMMUNITIES

Sharon became CEO at Central

John joined council in December

GENERAL MANAGER INFRASTRUCTURE AND UTILITIES

Highlands Regional Council in

2019 after four years with Banana

Jason Hoolihan has lived and worked

November 2021, and is passionate

Shire Council where he fulfilled

in the Central Highlands since 2003

about the role local government

several director roles.

and joined council in April 2015.

He has 18 years local government

He has more than 28 years

Commencing her career with

experience in both large coastal and

experience in civil engineering

Stonnington City Council in Victoria

small regional organisations and also

working in consultancies and the

in 1994, Sharon’s early work as a

held a senior management role in the

Department of Transport and Main

building surveyor spanned 10 years

mining industry for 5 years.

Roads before gaining experience

plays in communities across Australia.

in local government and the

Our organisation

private sector.

His department portfolio includes

internationally in the United Kingdom.

connected communities, parks and

Jason has experience in all areas of

Sharon spent 12 years in various

recreation, disaster management,

civil engineering including planning,

roles within Victorian Government,

planning and land management,

design and construction. His portfolio

spanning building, fire safety,

public relations and events, and

includes project management,

corporate services, ministerial liaison,

resource recovery and environmental

infrastructure, water utilities and fleet

policy and planning, information

health. John is also Central Highlands

workshops and depots.

technology projects, community

Regional Council’s Reconcilliation

He has completed a Master of

development and regional economic

Action Plan (RAP) Champion.

Engineering Practice (Civil) and is

John has completed a Bachelor

a member of the Institute of Public

Re-entering local government at

of Health Science and is an active

Works and Engineers Australia

Wellington Shire Council in 2014,

member of Local Government

and a Registered Professional

Sharon worked major capital projects

Managers Australia (LGMA) and

Engineer Queensland.

delivery, sport and leisure services,

Environmental Health Australia. John

emergency management, arts and

has a keen desire to improve our

culture, community development

communities through collaboration

and facilities management.

and communication.

development.

Sharon holds tertiary qualifications in building surveying, fire safety and risk engineering, organisational development and a Master of Business Administration. She has also held board positions including as a member of the Victorian Building Appeals Board.

Central Highlands Regional Council Annual Report 2022-2023

Arun Dias

Carrie Knudsen

CHIEF FINANCIAL OFFICER Arun Dias joined council in August

GENERAL MANAGER COMMERCIAL AND CORPORATE SERVICES

2022 as the Chief Financial Officer

Carrie joined Central Highlands

(CFO), returning from a three-year

Regional Council in September

period away, having previously

2022 to take up the position of

been with council in the position of

General Manager Commerical and

Coordinator Asset Accounting.

Corporate Services. This position was

Highlands, he held roles of Finance Manager, General Manager Business Excellence, and CEO at Litchfield Council in the Northern Territory.

created in 2022, as the result of an organisational restructure merging council's commerical businesses, the airport and saleyards, customer service, governance, information management and property,

Arun has experience in all major

information and communications

areas of finance pertaining to

technology, people and culture and

local government, including rates,

safety and wellness.

asset accounting and budgeting. He also is experienced in asset management and is well versed with financial sustainability issues facing local governments. He holds a Master of Professional Accounting qualification and is a Certified Practising Accountant (CPA). He is also a member of CPA Australia.

Carrie has worked in management roles within a diverse range of appointments in Queensland regional local governments for over 18 years. Having achieved undergraduate

Our organisation

Prior to returning to the Central

qualifications in business, community development, asset management and administration, as well as post graduate qualifications in management (safety), human resource and applied law, Carrie is a proven leader across a range of corporate, commerical, community and organisational change management services.

chrc.qld.gov.au

Organisational structure In 2022-23 council undertook an organisational

CENTRAL HIGHLANDS DEVELOPMENT CORPORATION

structure change. Below is the organisational chart including Central Highlands Development Corporation.

Community representation Strategic decision making Advocacy

OFFICE OF THE CHIEF EXECUTIVE OFFICER Executive services Strategic projects and advocacy

COMMERCIAL AND CORPORATE SERVICES Safety and wellness

Financial services (management accounting, rates and revenue)

Customer service Emerald saleyards

Our organisation

Emerald airport Governance, property and information management Information communication and technology (ITsolutions, corporate applications) People and culture (recruitment, payroll, learning and development)

OFFICE OF THE CHIEF FINANCIAL OFFICER

Strategic contracts and procurement

Economic development (business facilitation, agribusiness, regional development) Visitor economy (industry development, visitor information centres) Support services (finance, human resources, events, research, communications, collateral and admin)

COMMUNITIES Connected communities (arts and engagement, community development, libraries, youth and indigenous support) Parks and recreation (cemeteries, community facilities, sport and recreation, parks and gardens ) Disaster management (emergency management, community resilience, flood mitigation) Planning and land management (development planning, building and plumbing, strategic land use, ranger services) Public relations and events Resource recovery and environmental health (waste management)

Central Highlands Regional Council Annual Report 2022-2023

INFRASTRUCTURE AND UTILITIES Fleet, workshops and depots Infrastructure (road construction, road corridor management, road maintenance, footpaths, bridge and drain maintenance, natural resources gravel extraction) Project management office Water and sewerage utilities

Our organisation Replica Van Gogh Sunflower Painting, Emerald

chrc.qld.gov.au

Senior Management Remuneration (S201) Remuneration Range

Number of contracted senior employees

$100 000 - $200 000

$200 000 - $300 000

4 (3 male, 1 female)

$300 000 - $400 000

1 (1 female)

Workforce statistics Our organisation

Total workforce Year

2018-19

2019-20

2020-21

2021-2022

2022-2023

Internal

241

260

283

External

188

197

178

183

Total

429

457

438

466

2018-19

2019-20

2020-21

2021-22

2022-23

Internal moves

New hires

139

147

Recruitment Year

Total

103

110

109

Gender balance Year

2018-19

2019-20

2020-21

2021-22

2022-23

Male

247 (57%)

247 (58%)

258 (56%)

229 (52%)

244 (52%)

Female

182 (42%)

199 (44%)

209 (48%)

222 (48%)

Council employee working at the Emerald Waste Transfer Station

Central Highlands Regional Council Annual Report 2022-2023

Aboriginal and Torres Strait Islander employees Year

2022-23

% of employees

2% of employees (11 staff)

Year

2018-19

2019-20

2020-21

2021-22

2022-23

Total

105

112

2018-19

2019-20

2020-21

2021-22

2022-23

Employee turnover Year % of employees

Our organisation

Staff exits

Generations Gen Z

Millennials

Gen X

Boomers

(born 1997 – 2012)

(born 1981 – 1996)

(born 1965 – 1980)

(born 1946 – 1954)

2021-22

132

162

108

2022-2023

149

173

107

Year

Aging workforce trend (56 years and over) Year

2018-19

2019-20

2020-21

2021-22

2022-23

Total

117

123

130

128

127

chrc.qld.gov.au

Long-Term Destination Goal 1

Emerald Depotaworkshop employee in the Emerald Botanic Gardens. Children enjoy visit to a playground

Central Highlands Regional Council Annual Report 2022-2023

Long-Term Destination Goal 1

Long-term destination goal 1

Deliver, enable and advocate for reliable services to our community

chrc.qld.gov.au

Service areas ADMINISTRATIVE SUPPORT SERVICES CUSTOMER SERVICE

AIRPORTS

ASSET MANAGEMENT

DEPOT AND WORKSHOP OPERATIONS

ELECTED REPRESENTATIVES PROJECT MANAGEMENT

INFRASTRUCTURE AND ROAD MANAGEMENT RECORD MANAGEMENT

EMERALD SALEYARDS

WATER SUPPLY AND SEWERAGE

Summary of key activities Provide excellent customer service to the community and ensure professional service delivery Provide contracted project development and delivery support for the best possible results for the communities

the efficient and effective use of resources Implement energy-efficient practices for assets and facilities Centralised management, procurement and repair

Manage road corridor activities to ensure

of council’s extensive fleet and depot assets

appropriate addresses are allocated

Assist, advise and support the consistent rollout of

Develop and implement robust infrastructure plans through effective long-term asset management practices Plan and deliver essential infrastructure that

Long-Term Destination Goal 1

Develop a roads and transport strategy to ensure

supports a sustainable future

asset management for all asset classes Ensure council’s commercial activities (Emerald Airport and Emerald Saleyards) are managed well and provide benefits to our community Deliver transparency for the community by

Develop a strategy for land and property assets

ensuring that council’s documents are stored,

Develop efficiencies in water and

released, and disposed of in accordance with

wastewater operations

regulatory requirements

Aerial view of Emerald Airport

Central Highlands Regional Council Annual Report 2022-2023

Highlights in 2022-2023 Emerald Airport

Customer service

Both capital works and operational expenditures

Council recently conducted a customer experience

were managed within budget this financial year. A

survey to identify opportunities to serve our customers

strengthening trend in passenger numbers resulted in

better. This survey explored channel preferences,

an income ahead of budget, cumulatively resulting in

drivers of satisfaction, self-service and human-assisted

improved reserves.

transaction experiences, multi-channel interactions and critical service journeys impacting customer satisfaction.

Federal regulatory compliance targets were met, including a successful active emergency exercise with local emergency first responders.

A review of customer service operations and their performance against industry best practices was also undertaken. The data obtained from both activities has

The café operated as a council venture for the majority

been collated into a prioritised list of service delivery

of 2022-23, with a steady increase in sales, and positive

improvement recommendations which council will

feedback from passengers for having provided the café

consider and implement where appropriate.

service in the departures area.

Depot and workshop operations

Asset management

The delivery of scheduled and reactive maintenance

A full review and gap analysis of asset management plans

work activities for 585 fleet-type vehicles and plant assets

drafted in 2021 was completed. Following the review and

plus associated attachments was the main highlight for

ranking of almost 110,000 lines of asset data, the drafting

2022-23. Another was improved security through the

of 10-year asset management plans to cover the period

completion of the Emerald Depot automatic gate.

from 2023-24 to 2032-33 commenced. It is expected that these plans will be adopted by council in the first quarter

Infrastructure and road management

of 2023-24.

One of the infrastructure highlights for 2022-23 was the construction of the cycleway along the Gregory Highway from Campbellford Drive through to the Emerald Botanic Gardens. The replacement of the existing narrow and and pedestrian pathway from the Nogoa River through to Pilot Farm Road allowing for safe and easy access from many housing estates for work and recreational purposes.

Project management office (PMO) In consultation with all asset owners, the PMO developed and presented a 5-year forward capital program for endorsement by council. The team continued to implement improvements in project monitoring and reporting and applied for over $9 million in

Long-Term Destination Goal 1

extensively damaged track resulted in a complete cycle

external funding.

Record management Heavy involvement in the migration of council’s records from servers to a new enterprise cloud-based software allowed council officers to locate documents more easily. This results in faster response rates to customer service requests.

chrc.qld.gov.au

Long-Term Destination Goal 1

Capella Dam, Queensland

Emerald Saleyards

Water supply and sewerage

Emerald Saleyards completed the construction of the

Throughout the 2022-23 year, the water utilities team

spelling yards project in late 2022 after the appeal process

supplied 5,279 ML of potable water, collected, and

created delays in 2020-21.

treated 2,298 ML of wastewater and supplied 1,650 ML of

The livestock market eased considerably at the

recycled water to recreational areas.

commencement of the 2023 selling year after very

Several capital projects commenced including the

favourable seasonal conditions allowed producers to

upgrade of the Dingo and Duaringa water treatment

enter a national herd rebuilding phase. The demand

plants, repairs to the Capella-Tieri water pipeline,

from live exporters, re-stockers, and feedlots, continued

installation of backup generators at several sites, and

across all descriptions during the first 6 months of 2023.

safety and reliability upgrades across the region.

Confidence generally within the rural sector continues to strengthen demand for rural properties with significant growth in values over the last 12 months. The continued increase in demand within the market and

Additionally, the water utilities team installed new polyaluminium chloride and polymer dosing facilities at the Opal Street water treatment plant and upgraded switchboards across the region.

building quality relationships in the region continues to see increases for dipping and spelling services.

Central Highlands Regional Council Annual Report 2022-2023

Long-Term Destination Goal 1 Workshop employees at Emerald Depot

chrc.qld.gov.au

Challenges in 2022-2023 Emerald Airport

Infrastructure and road management

Movement and resignation of Manager Airport resulted

Prolonged, above-average rainfall in the first half of the

in temporary backfilling challenges but offered

year resulted in damage to sealed and unsealed network

opportunities for some team members to step into higher

roads. This caused delays in delivering infrastructure

duty responsibilities that expanded their skill sets.

works. Price increases on materials and resources also

Asset management

posed budget challenges for some projects.

Inconsistency in asset attribute data had a negative

Project management office (PMO)

impact on the overall accuracy of draft asset

Inability to recruit qualified candidates resulted in a

management plans. A plan has been made to ensure

decreased level of service. At the end of the 2022-23

there is continuous improvement in this data.

financial year, 5 of the 9 project management office

Depot and workshop operations

positions were vacant.

A global shortage of spare parts combined with limited

Water supply and sewerage

availability of staff resources and external contractors

A nationwide shortage of water industry professionals

contributed to landscape maintenance challenges

(treatment operators, plumbers, engineers and

that resulted in negative community feedback, and

technicians) has greatly affected the resourcing of the

unnecessary staff downtime.

department. This has impacted normal service delivery timeframes and capital delivery. In addition, there was a

Long-Term Destination Goal 1

shortage of contractors and delays with parts delivery.

Emerald Saleyards official opening of spelling yards

Central Highlands Regional Council Annual Report 2022-2023

Strategies, plans and policies adopted or updated

Statistics and trends 2,769 km of roads graded 17,546 CRMs received

Motor Vehicle Procedure

24,152 calls received by the 1300 number, in which 70%

Water Security Strategy 2022-2042

were resolved at the first point of contact

Water Security Action Plan 2022-2025

33,431 customer service enquiry emails

Supervisory Control and Data Acquisition (SCADA)

742 after-hours calls received

Master Plan

A total of 4,326 work orders have been completed on council’s fleet. 25% scheduled servicing/maintenance 75% reactive maintenance

Passenger numbers through Emerald Airport 2015-16

2016-17

2017-18

2018-19

2019-20

2020-21

2021-22

2022-23

216,107

208,284

206,073

204,073

173,284

156,707

159,816

207,796

Combined cattle sale numbers through Emerald Saleyards 2016-17

2017-18

2018-19

2019-20

2020-21

2021-22

2022-23

116,772

90,234

102,462

109,182

95,086

87,745

80,008

70,479

Long-Term Destination Goal 1

2015-16

Customer service team, Emerald

chrc.qld.gov.au

Long-Term Destination Goal 1

Cattle in the Emerald saleyards

Case Study Upgrades at the Emerald Saleyards The Emerald Saleyards is one of the most

State Government ‘Building Our Regions’ and

important livestock marketplaces in Central

Central Highlands Regional Council.

Queensland and serves the largest beef herd in Australia.

a new roof and lighting over the scale house, a

This year, council finalised a $3 million

new second double-decker ramp, and a new

expansion and upgrade of the Emerald

hay storage shed.

Saleyards which started construction in 2019. These works included improving cattle production and safety, whilst reducing truck wait times and feed losses. This project was jointly funded by the Australian Government ‘Building Better Regions Fund’,

Upgrades include 20 new spelling paddocks,

With the new additions, the Emerald Saleyards now acts as more than a good marketplace for local graziers. It is a premium destination for the broader Central Queensland region and larger northern and western breeders wanting to sell quality animals.

Central Highlands Regional Council Annual Report 2022-2023

Council water utilities team

team profile Water utilities Hi, we’re the water utilities team!

network pipes. We source raw water from a

have access to safe and reliable water and

variety of dams, creeks, rivers, and bores across the region.

wastewater services each and every day. It is a

Every year we supply up to 8,000 megalitres of

requirement that our essential services protect

potable water to our communities, collect over

both public health and environmental values, in

2,000 megalitres of sewage, return up to 1,800

accordance with regulatory requirements.

megalitres of recycled water across the region,

Our team consists of treatment plant operators, specialist engineers, plumbers, network crews, and professional services. In addition to formal

and provide an around-the-clock response to water supply and sewerage service requests and emergencies.

qualifications like engineering and plumbing,

As a team, we’re focused on innovative

council has supported several members of

capital projects, continuous improvement, a

our team in completing a Certificate III in water

sustainable future, and efficient investment in

industry operations.

our communities.

Our team operates and maintains water

We are proud to work in the water utilities

treatment plants, wastewater treatment plants,

team. It’s been a great year of achievements,

recycled water schemes, pump stations, and

challenges, and discovery.

Long-Term Destination Goal 1

Our role at council is to ensure our customers

over 750 kilometres of water and sewage

chrc.qld.gov.au

Performance Report Long-Term Destination Goal 1 DELIVER, ENABLE AND ADVOCATE FOR RELIABLE SERVICES TO OUR COMMUNITY

COMPLETED

CARRIED OVER/NOT ACHIEVED

Develop a policy for

Advocate for funding across

response to cyber security ransomware events

major projects Develop 10-year ‘Rural Road

Develop and deliver a procurement training program

NOT PROCEEDING

Investment Strategy’ Support the Queensland Beef

Conduct a survey to review

Corridors Steering Committee

council’s communications

Facilitate disposal of assets at

Update procurement processes to include

end of useful life Undertake investigation to

environmental sustainability

expand mobile bin kerbside

Develop an advocacy plan to attract funding for major

across the region Improve public recycling

projects and regional economic development opportunities

opportunities for community Develop alternate resource/

Reinstate recovery actions for overdue rates and water charges Review of council's airport and saleyards businesses Initiate asset valuations and develop depreciation forecasts over the 10-year cycle Undertake customer survey Deliver monthly printed council newsletter Develop and implement business continuity management

energy sector rating strategy

Long-Term Destination Goal 1

Embed an organisation-

Review the Local Government

wide contract

Infrastructure Plan (LGIP) to

management framework

update the stormwater network

Review and update

Review and update council's

procurement documentation Undertake biennial community

road hierarchy Undertake electrical audit of

satisfaction survey Engage employees in

council assets Finalise the transfer of the

Define current service levels for all council services Update asset management plans in accordance with legislative requirements Update council’s integrated planning, performance and reporting framework

a review of ‘our’ (staff)

Fairbairn Dam Recreation area

Review and update council's

organisational values

(land and assets) from Sunwater

employee code of conduct

to CHRC.

Implement a 90-day onboarding program for new employees

Review council’s internal services delivery

Facilitate the Central Highlands (Qld) Housing Company Limited through voluntary liquidation

Finalise review of council’s local laws

Central Highlands Regional Council Annual Report 2022-2023

Long-Term Destination Goal 1

Asphalt works on local roads

Emerald Airport arrivals area and baggage collection

chrc.qld.gov.au

Long-Term Destination Goal 2

Aerial view of Blackwater, Queensland

Central Highlands Regional Council Annual Report 2022-2023

Long-term destination goal 2

Long-Term Destination Goal 2

Protect and grow a diverse and prosperous economy

chrc.qld.gov.au

CHDC Board and the then Queensland Chief Entrepreneur visit Emerald Coaches

Service areas ECONOMIC DEVELOPMENT

VISITOR ECONOMY

BUILDING, PLANNING AND DEVELOPMENT

Delivered by

CHDC

PROCUREMENT

Central Highlands Development Corporation (CHDC) Vision Driving economic opportunities to support the Central Highlands as a dynamic inland region of choice.

Purpose CHDC advocate for a sustainable region and economic growth by enhancing our workforce, promoting our

Ian Macfarlane, QRC, speaks at the 2022 Resources and Innovation Forum

Long-Term Destination Goal 2

region, and supporting our businesses.

CHDC Board

Summary of key activities

CHDC is governed by a six-member board of directors

Ensure agile and innovative procurement processes

which includes three Central Highlands Regional

to deliver compliance and achieve sound contracting

Council councillors and three independent skills-based

principles across council

community members.

Develop a strategy for land and property assets

Cr Kerry Hayes, Chair

Ensure an effective regulatory role through

Cr Christine Rolfe, Deputy Chair

education and enforcement of building and

Cr Megan Daniels, Director

plumbing compliance

Ciarán Hallinan, Independent Director The Hon. Paul Lucas, Independent Director Bronwyn Roberts, Independent Director

Actively partner with industry, business and government to drive growth, enable innovation, build capability and deliver economic outcomes

Central Highlands Regional Council Annual Report 2022-2023

Highlights in 2022-2023 Economic development and visitor economy With the 25th anniversary celebrations behind us, CHDC took a future-focused approach in

Delivered by

CHDC

2022-23. The adoption of the corporate strategy, which charts our course for the next three years, and a new logo and branding were key in this approach. INNOVATION TOUR

THE SAPPHIRE GEMFIELDS VISITOR ECONOMY

Regional innovation took centre stage in August when

Sapphire Gemfields town of Rubyvale was named a

CHDC hosted the then Queensland Chief Entrepreneur

finalist in the Tiny Town category of Queensland’s Top

and Innovation Advisory Council for a three day visit.

Tourism Town Awards.

BUSINESS TOOLS

The Central Highlands Queensland Recreational

The launch of Central Highlands Grant Finder and the

Vehicle (RV), Caravan & Camping Strategy

redesign of Jobs Hub Central Queensland Highlands

2023-32 was adopted, outlining key actions

(CQH) have provided local businesses with new and

aimed to ensuring adequate capacity, effective

improved tools to seek funding and recruit staff.

management, development of tourism products, and increased awareness.

BUSINESS EVENTS CHDC’s 2022-23 event calendar delivered a stream of

The CQH Visitor Information Centre in Emerald

workshops and forums, designed to build capability,

welcomed more than 13,500 visitors through its doors

capacity, and professional networks. Some highlights:

during the year. Visitor centres in Springsure, Duaringa, and Blackwater provided information to a further 4,500

Ten business workshops with 97 attendees

visitors, encouraging them to explore more of the

Networking events held in Emerald, Tieri,

region and stay longer.

Springsure, and Blackwater with 55 attendees ADVOCACY

The seventh annual Farm to Fine Dining event showcased Central Highlands produce to highlevel industry and government representatives The sold-out 2022 Resources and Innovation

Study. The team also supported the CH VET Network to deliver the Future Skills Facilitator Feasibility Study, aimed at facilitating locally relevant vocational

Forum with 103 attendees

education and STEM skills development.

of how the economic landscape has shifted and

As the region’s leading provider of economic data and research, CHDC published its 2022 Central Highlands Economic Profile, Central Highlands Major Projects 2022-23, and Mining fact sheet.

Building, planning and development

Procurement

The building, planning and development team

The procurement team hosted an information night in

has been involved in assessing several exciting

Capella for local suppliers. The purpose of this evening

projects in the last 12 months, which, if delivered,

was for local attendees to learn about how to become a

could provide great benefits to the region. Some

supplier with council and the requirements for responding

projects that the team have been involved in include

to quotes and tenders.

Long-Term Destination Goal 2

The 2023 Economic Futures Forum took stock explored the way forward for our region

CHDC facilitated the delivery of the CH Invest Concept

proposals for new childcare centres in Emerald, new and expanded industrial workshops and transport depots, quarries, telecommunication facilities and residential developments.

chrc.qld.gov.au

Challenges in 2022-2023 Economic development and visitor economy

Strategies, plans and policies adopted or updated Delivered by

CHDC

Project delivery was impacted by vacant positions within the CHDC team.

Building, planning and development Rising costs of construction, property prices and other economic impacts placed pressure on council to be more responsive and reduce timeframes to help deliver

CHDC Corporate Strategy 2022-2024 Central Highlands Queensland Recreational Vehicle (RV), Caravan & Camping Strategy 2023-32

Statistics and trends CHRC 191 building and plumbing records search requests 135 development applications processed/determined

approvals ahead of statutory timeframes (where possible).

120 plumbing applications processed/determined

Internal staff resourcing challenges also affected the

47 planning & building compliance matters resolved

team. Where capacity has been tight, contractors

36 formal pre-lodgement meetings/requests

have been engaged to assist with staff shortages and processing applications.

for advice

CHDC 170+ responses to the 2023 Central Highlands Business Survey 50,000 copies of the 2023-24 CQH Visitor Guide printed 1,000+ jobs posted on CQ Job Link 20,400+ views of event listings on What’s On Central Queensland Highlands 42,800 social media users reached per month on

Long-Term Destination Goal 2

CHDC platforms

Lake Maraboon, near Emerald

Central Highlands Regional Council Annual Report 2022-2023

Development and planning team

TEAM PROFILE Development and planning We like to think of ourselves as a ‘team

Liaising with multiple stakeholders (internal and

of teams’ made up of development

external) and negotiating practical outcomes to

assessment, compliance, plumbing and

complex issues is central to what we do across

building professionals.

the development and planning team. Customer service and responsiveness are key to who

From assessing development applications,

we are - we work with customers to help them

assisting customers with due-diligence

understand their options and we do what we

regulatory compliance for planning, building and plumbing matters, the team has a wealth of knowledge and expertise that covers all areas of our region.

garden sheds and pools to land subdivisions, travel across our vast region for site visits and meetings with customers to discuss development proposals.

to go above and beyond council’s customer service charter in how we perform. We are a relatively new team of professionals

Our team members look at everything from feedlots, quarries, and solar farms. We

can to help them achieve their goals. We aim

here at council, so re-establishing ourselves within the organisation and contributing towards several strategic projects that are being delivered and becoming a highperforming team have been a highlight over the last 6 months. One of our key aims is to further reduce timeframes for the assessment of applications which will ultimately reduce holding costs for our development community.

chrc.qld.gov.au

Long-Term Destination Goal 2

advice, and searching properties to ensure

Procurement team working from offices across the region

team profile Procurement When business units across council need

implemented and delivered monthly training

assistance with procurement, they come to us!

sessions for council officers on procurement.

Our goal as a team is to support council officers to procure goods in adherence with sound contracting principles. Our team is responsible for reviewing and implementing new business technology, policies, and processes for our procurement

Long-Term Destination Goal 2

partners across council.

We advocate for supporting and growing our local businesses, as we see small businesses being the key to success for our region. The implementation of VendorPanel has also been a great achievement for our team. It is a much more streamlined process for suppliers to access all requests for quotes and tenders for council. The easy-to-use procurement

Over the last 12 months, we have conducted

platform has seen the release of 291 requests

a supplier event in Capella to help local

over the last financial year.

businesses become council suppliers and

Central Highlands Regional Council Annual Report 2022-2023

Duaringa Historical and Tourism Centre

Performance Report Long-Term Destination Goal 2 PROTECT AND GROW A DIVERSE AND PROSPEROUS ECONOMY

CARRIED OVER/NOT ACHIEVED

Expand the Regional Economic Development Incentive Undertake planning for

NOT PROCEEDING

Update the annual regional Economic Profile Advocate to address poor levels

Finalise the Regional RV, Caravan and Camping Options and Opportunities assessment

the potential acquisition

of road maintenance within

Support the visitor economy

of the former Emerald

targeted Central Highlands

via the operation of visitor

Agricultural College

national parks

information centres across CH

Deliver the CH Invest Concept Study Deliver the Bridging the

Implement ‘Grant Finder’ Create new, shared imagery for council and Central Highlands

Boundaries program to support

Development Corporation

business sustainability

corporate image libraries

Renew the Central Highlands

Deliver Central Queensland

Deliver a supplier engagement

Economic Master Plan (CHEMP)

Highlands showcasing trade

program that informs local

Action Plan for 2023-2027

shows in Sydney, Brisbane

businesses on how to do

and Rockhampton

business with council

Coordinate business and industry forums for business

Long-Term Destination Goal 2

COMPLETED

growth and networking opportunities NIL

chrc.qld.gov.au

Long-Term Destination Goal 3

Youth development team with a youth group at the Emerald PCYC

Central Highlands Regional Council Annual Report 2022-2023

Support and enhance resilient, safe, vibrant and inclusive communities

chrc.qld.gov.au

Long-Term Destination Goal 3

Long-term destination goal 3

Long-Term Destination Goal 3

Service areas ARTS AND CULTURE

AQUATIC CENTRES

COMMUNITY ENGAGEMENT & DEVELOPMENT CEMETERIES

FLOOD MITIGATION

LIBRARIES

ENVIRONMENTAL HEALTH

PLANNING

SPORTING FACILITIES

PUBLIC ASSETS & FACILITIES DISASTER MANAGEMENT

EMERGENCY SERVICES PUBLIC RELATIONS & EVENTS

Summary of key activities Provide and maintain accessible community services and facilities Manage libraries that offer relaxing hubs, connect people and offer learning resources, information, recreational materials and skill development Listen to the community and prioritise actions that support a sustainable future for our region Promote the art, culture and heritage of our communities Practice effective internal and external communication Lead and influence community participation in

Make opportunities for learning, social activities, community events, grants and funding program Managing, assisting and maintaining all the cemeteries across the region Manage one of the largest real-time, natural disaster early warning networks in Queensland Provide flood risk and mitigation investigations and works, and land mobile radio communications Indigenous development and relationship building – implementation of the Reconciliation Action Plan Manage public health risks, including food safety and environmental nuisances

healthy and active lifestyles

Capella Aquatic Centre, Queensland

Central Highlands Regional Council Annual Report 2022-2023

Council began a review of current engagement and

Arts and culture The team was busy throughout the year with Arts around August, the 2022 Annual Arts Awards Emerald, 2023

communication methods and practices to better engage with the community.

Annual Art Awards Springsure, 2023 Annual Youth Art

‘Your Region, Your Vision: A community vision for 2043’

Awards, Artists in the Spotlight campaign and the facelift

asked the Central Highlands what local ideas, aspirations

to the Emerald Arts Precinct. Some key highlights include:

and challenges they see in the next 20-years. This data

1600 visitors to the gallery for the duration of the 2022 Annual Art Awards – Emerald

will inform the 2043 regional vision, and vision for each of the 13 communities. My Community Directory is now live as a centralised

The Annual Art Awards – Springsure attracted 123 entries from 59 artists and over 230 votes for the

location for information about community organisations

people’s choice award

and service providers within the Central Highlands.

The Annual Youth Art Awards celebrated its second

Long-Term Destination Goal 3

Highlights in 2022-2023

Implementing SmartyGrants made council's grants

year, with 105 entries and over 160 people joining in

application process simpler and smoother for community

the celebrations and over 280 votes received for the

members and groups across a number of council funding

people’s choice award

programs, including the Community Grants Program, Rise Up Central Highlands, Regional Arts Development Fund,

Upgrades to the Arts Precinct in Emerald

and Event Assistance Program.

were completed

The Blackwater CRG Ageing in Place Forum brought

Aquatic centres and sporting facilities

Blackwater and Bluff residents together with relevant

The 2023 Sports and Active Recreation Awards Night

organisations, services and program providers to identify

was a highlight for the whole sporting community.

options for improving the liveability and well-being of

Council hosted just over 200 people to celebrate the

older people.

achievements of our local sporting superstars, including those volunteers off the field. 2022-23 also saw us supporting local events such as the RACQ Colour Run, Box Rally, regional shows, Legends of League and many more that provide fun and entertainment for the residents of the Central Highlands.

Community engagement and development The team's main highlights were 2022 Seniors Month, community engagement review, community visioning

Community member enjoying the exhibition at the Springsure Art Gallery

project – Your Region, Your Vision, launch of My Community Directory, implementing Smarty Grants and Blackwater CRG’s Ageing in Place Forum. Seniors Month was celebrated across the region for the entire month of October with the annual luncheon being held in Capella where more than 200 people attended. 500 gift boxes were hand-delivered across the region and library branches held 25 craft activities with a total 111 participants. Youth development team with a youth group at Emerald Green Space

chrc.qld.gov.au

Long-Term Destination Goal 3

NAIDOC Week celebrations

YOUTH

Council also worked to complete upgrades to the Willows

In April 2023, council partnered with young people,

Community Hall. The hall received major upgrades with

community and stakeholders to deliver the youth-led

two air conditioners being installed, and an extension with

event, ‘Youth Fest’, to celebrate Queensland Youth

a wheelchair-accessible toilet was added. The hall was

Week 2023 in the Central Highlands. With over 500

also fully insulated and repainted, and a commercial-

young people aged between 10 and 25 attending Youth

quality exhaust system was added to the kitchen.

Fest. The event included mechanical rides, inflatables, skate demonstrations, workshops and competitions, and a

Disaster management and emergency services

youth chill-out zone.

The Local Disaster Management Plan 2023 (version 8) was

sideshow alley games, barbeque, food trucks, live music,

INDIGENOUS SUPPORT

reviewed, revised and adopted.

In 2022-23, council remained committed to our

The Local Disaster Management Group (LDMG)

reconciliation journey, delivering initiatives and

successfully activated to ‘alert’, ‘lean’ and ‘stand up’

opportunities from our Reflect Reconciliation Action Plan

during October 2022 in response to a predicted severe

(RAP). Overall completion of RAP targets was 81.5% for

weather event. During this event, the SES flood boat

2022-23. Some highlights:

crews were deployed from both Issac Regional Council

Council partnered with CHDC to highlight Indigenous Business Month (IBM) with an event being held in Blackwater. Our team partnered with the library staff to support special First Nations StoryTime sessions for National Reconciliation Week’s theme ‘Be a Voice

and Rockhampton Regional Council areas along with a Queensland Fire and Emergency Service Swift water team and a rotary-wing aircraft was contracted and placed on standby in Emerald. During this event, council’s Emergency Management Dashboard received close to 14,000 visits to the site.

Flood mitigation

For Generations’. National Aborigines and Islanders Day Observance

Council was successfully awarded a $3.2 million

Committee (NAIDOC) Week community celebrations

project to implement a private mobile radio network to

were held again in 2022 with staff, Traditional

communicate independently of the cellular networks

Custodians, Elders, and historical members of the

during times of disaster.

community taking the NAIDOC theme ‘Get Up! Stand Up! Show Up!’ to heart.

7 flooded road monitoring cameras were installed across the region and added to council’s Emergency Dashboard.

Public assets and facilities

Detailed evacuation planning flood modelling and

This year our team completed upgrades to the Blackwater

decision tools were developed for Emerald, Rubyvale,

Community Centre, providing a usable space for another

Sapphire, including detailed analysis regarding dam

ten years. These $400,000 upgrades will allow time to

failure impact scenarios on the town of Emerald.

plan for a new multimillion-dollar building.

Throughout the year council was also installed two new river height gauges, one new rain gauge, and calibration of 101 flood warning stations across the region.

Central Highlands Regional Council Annual Report 2022-2023

Council secured grant funding for:

Environmental health

Emerald evacuation – community engagement

The team was involved in the implementation and

Bluff flood mitigation works design and construction

coordination of local fogging programs as well as

Long-Term Destination Goal 3

NAIDOC Week celebrations

numerous onsite visits to identified areas of risk requiring

Carnarvon Gorge flood modelling

mosquito control throughout the region, 109 customer

Carnarvon Gorge emergency action plan

requests were received in relation to mosquito-related

Rubyvale flood mitigation design

complaints in 2022-23. Council was also invited to assist

Aerial lidar data capture – Carnarvon Creek

with QLD Health Mosquito Surveillance Program in the Emerald region.

Libraries The first year of the single-sided shelving project was successfully completed in Dingo, Duaringa, Gemfields and Tieri libraries. Bay-end panels have also been installed in Dingo, Duaringa, Gemfields and Tieri libraries allowing for improved promotion of resources, engagement and future technological advancements for the library service. An extensive renovation on the Blackwater Community Centre was undertaken which included the library. The library service has created a new collection of resources available to loan called ‘Learning Kits’. These are resources for literacy, numeracy, sign language,

Library officer at Emerald Library

braille, yoga, and more. Council launched the Hoopla app providing access to electronic content. The libraries now provide free access to 15 apps and databases for education and entertainment.

Public relations and events Council’s printed newsletter ‘Council Catchup’ was officially launched in September 2022 and has been distributed monthly to 25 locations across the region. A professional photographer spent 4 days taking a range of stock images of the region and council staff, providing high-quality photographs for use on our platforms, in our marketing material and in publications like this one.

Sport and recreation team at the 2022 Sport and Active Recreation Awards

Our Responsible Animal Management Campaign received a highly commended in the Local Government Association of Queensland’s LGx excellence awards.

chrc.qld.gov.au

Long-Term Destination Goal 3

2022 Sport and Active Recreation Awards

Challenges in 2022-2023 Arts and culture

Indigenous support

In November 2022 the arts & culture team conducted

Due to time challenges, council was unable to meet

a survey to gauge interest in developing a volunteer

all the goals for the Reconciliation Action Plan (RAP).

working group for the galleries. The establishment of

However, council are looking forward to progressing our

a volunteer working group is currently on hold until

reconciliation journey with preparation underway to draft

induction, policies and procedures are updated to support

our second Reflect RAP and Innovate RAP.

the ongoing management of a group. Difficulties in securing a contractor also caused delays to the execution

Public assets and facilities

of works at the Emerald Arts Precinct.

Unable to complete necessary upgrades to major venues

Aquatic centres and sporting facilities The lack of staff to facilitate opening hours for the aquatic

due to budgeting constraints. This affected the ability to provide suitable equipment and venues for touring shows.

centres was a challenge across the region, along with

Flood mitigation

shortages of construction materials and labour suppliers

Supply chain issues, coupled with continued wet weather

which impacted the level of maintenance council

during the last two quarters made it difficult to implement

could deliver.

numerous works with the inevitable carryover of some

Community engagement and development Difficulty in securing consultants to assist in the delivery of the community engagement review and community visioning projects delayed the expected delivery

partially incomplete works. A contractual arrangement with the radio network contractor enabled the forward purchase of equipment and insurance to ensure supply issues would be minimised over the life of the project.

Environmental health

timeframes. Both projects commences and will now be

Staff resourcing was an ongoing challenge for our team.

completed in the 2023-24 financial year.

A new role of Principal Environmental Health Officer was created, however, no successful applications were received during 2022-23.

Central Highlands Regional Council Annual Report 2022-2023

Statistics and trends 70,758 physical visitors to the libraries (all branches) 1,990 library programs delivered

Art Collection Policy developed and adopted

11,357 participants in library programs

Arts & Culture Policy updated

Over 1000 people attended NAIDOC Week events in

Art Collection Administrative Guidelines developed and implemented

Emerald and Blackwater The youth development team:

Exhibition Administrative Guidelines updated

Community Support Program was launched–

Youth Club

this program replaces the ad-hoc sponsorship

and donations provided by council Places, Structures, and Other Assets Policy was developed and adopted

Held 26 partnerships for regional events

Had 169 students attend the Annual Mayoral Student Leaders Summits hosted in Emerald in

Community Engagement Review was undertaken with key documents being redeveloped and presented to The Local Disaster Management Plan 2023 was adopted A new hire agreement for community facilities was developed

Hosted 50 events delivered with Emerald Police Citizens Youth Club

Naming of Council - Owned or Administered Public

council for endorsement in 2023-24

Held 15 events with Blackwater Police Citizens

Long-Term Destination Goal 3

Strategies, plans and policies adopted or updated

May 2023 -

Hosted 8 Regional Youth Alliance Network (RYAN) meetings with 949 young people participating in 54 leadership activities

14,000 visitors to the Disaster Dashboard during October wet-weather event

Public relations officer at Nogoa November 2022

chrc.qld.gov.au

Long-Term Destination Goal 3

Environmental health officer conducting food safety inspections

Environmental Health Year

2017-18

2018-19

2019-20

2020-21

2021-22

2022-23

Licenced food premises inspected

110

124

151

187

120

155

Licensed food premises (fixed & mobile)

124

208

191

194

195

191

Routine food inspections

223

124

146

168

101

106

Temporary caterer’s permits (assessed & approved)

100

Market stall licenses (assessed & approved)

Temporary entertainment events

(assessed & approved)

Central Highlands Regional Council Annual Report 2022-2023

Long-Term Destination Goal 3

Aquatic Centre entries 2022-23 season 20000 18000

Patron Numbers

16000 14000 12000 10000 8000 6000 4000 2000 0 Emerald

Capella

Blackwater

Springsure

Rolleston

Sapphire

Facility

Community enjoying the Emerald Aquatic Centre

chrc.qld.gov.au

Long-Term Destination Goal 3

Community engagement in Willows, the Gemfields

Case Study Your region, your vision – a glimpse into 2043 Beginning in May of the 2022-23 financial year,

artistically. Council also engaged in a mail

council launched the first phase of the ‘Your

service letterbox and PO box drop to ensure no

Region, Your Vision’ project with the goal of

one missed their chance to submit their vision.

developing a community-led region-wide vision of what life in the Central Highlands will look like in 2043. It is a two-tiered vision for the entire region and also for each of the 13 communities. The creation of the Your Region, Your Vision brand and overall strategy was led by awardwinning contractors Articulous. Suzanne Poulter, Manager Connected Communities, managed the project from the council side, and her team implemented the plan. The public relations and events team was also involved with marketing and communicating the campaign through traditional and digital media channels. There were many ways for community members to get involved with the project and contribute their vision ideas.

project by submitting an online survey via council’s Have Your Say website. Prospective survey participants were incentivized by a weekly draw for one of 6 $100 Visa gift cards. Throughout the consultation process, it was reinforced that people love living in the Central Highlands. There is a strong community spirit, friendliness of local towns and a culture of support engrained in our 13 communities. Council also gathered feedback on suggested improvements in aged care, tourism, housing, town planning, water security and alternative economic strategies. Round one engagement ran from 10 June to 9 July. Drafting of the vision document has begun. When the vision document is

There were 15 regional round table roadshow

completed, a second round of engagement will

events, pop-ups at shopping centres, stalls at

begin in October of the 2023-24 financial year to

local shows and community events, and a very

finalise the vision.

successful business leaders’ breakfast. There was also a youth art competition for young people to express their vision for the future

Additionally, locals could engage with the

To learn more about the project, visit the project page at chrc.info/mychvision

Central Highlands Regional Council Annual Report 2022-2023

Long-Term Destination Goal 3 Michelle and Glenn Bell

team profile Disaster management and community resilience team G’day! We’re Glenn Bell and Michelle Bell, a

The updates have made the dashboard easier

husband-and-wife duo and council’s Disaster

to navigate, giving residents quick access

Management and Community Resilience team.

to up-to-date information. There’s also new

Emergency preparedness isn’t just our day jobs, it’s been our way of life for over 30 years. On the job, we spend our days planning for any kind of emergency operation that might be needed. Whether that’s a fire, flood, or global pandemic,

information on plans for pets, understanding risks, whom to contact in an emergency and what to do after any emergency event. Residents can now also receive SMS alerts during an event.

we’re constantly looking into the future to see

We are also excited to see our river gauge

what might become a risk to our beautiful

and infrared camera installations in the region,

region and how we can reduce that risk.

providing up-to-date and timely information to our disaster management team and

Off the clock, we’re still providing help to our community as volunteers with the State

the community.

Emergency Service (SES). Whether we are

As if we’re not busy enough, on our days off, we

working or volunteering, our passion for helping

love to babysit our almost 4-year-old grandson

people never stops. Knowing our career and

Nathan and teach him all about the important

volunteer commitments support communities

job his Poppy and Nanny do.

in their most vulnerable positions is rewarding.

This financial year, we’re enthusiastic about

One of our biggest accomplishments this

what’s ahead. Every day is different and

year was updating the Disaster Management

unexpected, but we’re prepared for anything.

Dashboard, council’s hub for informing the community when disaster strikes.

chrc.qld.gov.au

Long-Term Destination Goal 3

Performance Report Long-Term Destination Goal 3 SUPPORT AND ENHANCE RESILIENT, SAFE, VIBRANT AND INCLUSIVE COMMUNITIES

COMPLETED

CARRIED OVER/NOT ACHIEVED

Identify suitable land

NOT PROCEEDING

Engage with native title

Implement a strategy for the

as leverage to attract

claimants to progress Aboriginal

maintenance of council’s

community services

cultural heritage plans

community safety flood

Develop an investment

Facilitate events for NAIDOC/

warning system

and management

National Reconciliation week

Advocate to the Local

strategy for council’s main entertainment venues

Facilitate events for Elders and council staff to connect

Amend council’s planning

Progress the ‘Lone

scheme to incorporate

Graves Register’

design controls Facilitate opportunities to build community capacity and increase resilience Engage in Ichinoseki Sister City relationship-building event Facilitate the CH Youth Week event

Progress the Oral History project Support volunteer emergency services through maintenance of facilities and equipment

Government Association of Queensland for Queensland Government to wholly manage and fund the State Emergency Service Finalise the Water Security Master Plan to guide future expenditure on water infrastructure

Improve natural disaster community education and emergency notification systems to increase community resilience

Community visioning project to

Develop a plan for the

Negotiate and agree contract to

identify what is important to our

environmental management of

finalise the transfer of the LN1

community from a regional and

waterways within town limits,

Drain (land and assets) from

place-based perspective

taking into consideration weeds,

Sunwater to council

Undertake the Gemfields Planning Study Review community engagement practices Finalise the Emerald Evacuation Route Plan Review and update the Local Heritage Register to include places of cultural and historical significance

fire mitigation, desilting, urban

Improve community education

water supply and storage for

and promotion focused on

Capella Creek, Springsure

organics, recycling, and

Creek, Bluff Creek, Comet

reuse of materials within a

River (Rolleston) and Nogoa

home environment

River (Emerald). Advocate for funding of flood mitigation projects in Rolleston, Bluff, Emerald and Gemfields on a priority basis

Finalise site feasibility assessment for the Super Resource Recovery Facility Implement and promote a Responsible Animal Management (RAM) program

Update the liveability strategy and action plan

Central Highlands Regional Council Annual Report 2022-2023

Long-Term Destination Goal 3 International Women's Day celebrations held in libraries across the region

chrc.qld.gov.au

Long-Term Destination Goal 4

Information, communications and technology team

Central Highlands Regional Council Annual Report 2022-2023

Long-Term Destination Goal 4

Long-term destination goal 4

Drive our council and the region towards a digital future

chrc.qld.gov.au

Service areas

Long-Term Destination Goal 4

INFORMATION, COMMUNICATIONS AND TECHNOLOGY

Summary of key activities Support organisational users of the council’s corporate systems and computing network Provide leadership in the delivery of flexible and responsible information and communications technology services aligned with business goals and expectations Engage and facilitate the improvement of existing systems and implementation of new technology initiatives

Council ICT team member

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Central Highlands Regional Council Annual Report 2022-2023

Challenges in 2022-2023

Information, communications and technology (ICT)

Information, communications and technology

In 2022-23 the information, communications and

The biggest challenge faced by the ICT team in the

technology team:

2022-23 financial year was resource availability.

Developed a 3-year digital strategy ‘Digital Strategy 2023-2026’ to ensure our region is connected in

A nationwide resource shortage and vendor staffing issues were at the heart of this, meaning some works were delayed or plans required adjustment. Council is

today’s increasingly online environment Completed the annual upgrade of of the OneCouncil business system to 2022B

still seeing blown-out lead times for IT equipment and hardware which has a knock-on effect on the delivery of efficient timelines for selected programs. Working

Progressed implementation of new online services platforms, including an online customer portal

at a limited capacity has also required adjustments to council’s asset replacement programs.

allowing for bookings, payments and electronic rates notices to be delivered Established a contract with a Managed Security

Long-Term Destination Goal 4

Highlights in 2022-2023

Service Provider who provides 24x7 security monitoring of council’s systems and networks against cyber threats Established a support and maintenance contract for councils CCTV network, as well as an upgrade schedule, to ensure safety and connected community spaces Developed a crisis management framework document to inform the actions of council in the event of a ransomware attack Progressed upgrade of councils electronic document management system Facilitated improved online meeting experiences

CCTV equipment

through audio-visual upgrades to office spaces

Council ICT team member

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Long-Term Destination Goal 4

Digital Strategy 2023 - 2026

Case Study Council delivers digital strategy Council has developed its Digital Strategy 2023

challenges facing the region and harnessing

– 2026 to support delivery of its corporate plan

opportunities technology has to offer.

destination goal of ‘drive our council and region towards a digital future’. The purpose of the strategy is to advocate for improved digital services, enable digital services that enhance customer experiences, support service innovation and automation,

build a digital future for our region, and will see initiatives delivered in relation to: Smart region services Digital engagement service delivery

provide for a safe region, and demonstrate

Intelligent spaces

leadership within the local government sector.

Digital inclusion

The strategy has four goals for the effective use

Cyber security

of digital services: Identify opportunities for digital valueadded services Delivery of fit for purpose digital council services Connect and enable the region Maintain a community focus

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The strategy provides the blueprint on which to

An exciting project that is currently in progress is the upgrade to council’s online customer portal. This includes the launch of registered user online payments and application submissions. Other projects include, the email distribution of notices, a public website upgrade, the CCTV upgrade program, continued advocacy for improvements to

The strategy seeks to overcome digital

connectivity in the region and the delivery of

infrastructure limitations in addressing

council’s cyber security strategy project.

Central Highlands Regional Council Annual Report 2022-2023

Long-Term Destination Goal 4

Corporate applications team working from offices around the region

team profile Corporate applications Our corporate applications team configures,

Ryan is a self-confessed Powershell maniac,

rolls out and supports all software used

Microsoft fanatic and handles all software

within council.

except TechnologyOne The team is led by Craig Carson. He is an

Technology plays a huge part in local government, so we, as a team, make sure that

all-round TechnologyOne guru who is

council not only has the right applications but

coordinating our awesome team with a

also that staff are well supported with each of

focus on support and projects

those applications.

Our team receives, on average, 280 requests

Our team has a broad range of staff across

per month. We are proud to have completed 19

the region and further afield, each with a

projects in 2022-23.

specific focus.

Two big highlights were the OneCouncil

Angus handles water, property, land,

business system upgrade to the latest release

receipting and debtors

2022B which gives us the latest and greatest

Craig R handles apps for the property, rating

enhancements and software patches, to increase councils’ overall software efficiency

and compliance teams

and infrastructure charges for compliance

Carly supports finance and supply

development applications.

chain management David is there to help navigate staff through

After work, a few of us get together online.

property & rates, human resources & payroll,

Given our team is spread across multiple areas,

access requests, customer relationship

we find this a great way to interact socially,

management and form processes

and this is one of the reasons why we have a

Carin delivers ICT projects, supports

strong team.

operational assets, works and projects

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Performance Report Long-Term Destination Goal 4

Long-Term Destination Goal 4

DRIVE OUR COUNCIL AND THE REGION TOWARDS A DIGITAL FUTURE

COMPLETED

CARRIED OVER/NOT ACHIEVED

Implement software tool, ‘Weavr’ to improve the reporting process for council’s Reconciliation Action Plan Deliver a new online community grants system ‘SmartyGrants’ Deliver a new online community

NOT PROCEEDING

Implement a contractor management software system Deliver an annual workshop to assess incident response

Facilitate business mentoring workshops to assist businesses to boost their online presence Advocate for infrastructure

processes and preparedness for

and service improvements in

critical cyber security threats

digita connectivity

Implement a new online

Review current website usability

directory system,

procurement system, ‘Nex Gen

against industry benchmarks,

‘My Community Directory’

Vendor Panel’ to streamline

identify gaps and select

procurement processes

new platform

Finalise council’s SCADA Masterplan Deliver an electronic document

Digital roadmap is developed,

management system ‘ECM’

and initial initiatives

to improve the management

are implemented

and streamline council’s corporate records

Secure contractual arrangements for enterprise

technology system(s) Deliver online portal for community services, ‘ePortals’ Deliver online booking system, ‘Bookable’

Nil

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Central Highlands Regional Council Annual Report 2022-2023

Long-Term Destination Goal 4 Council information and communications technology team members

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Long-Term Destination Goal 5

Recruitment officer handing out council's employee handbook at recruitment event

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Central Highlands Regional Council Annual Report 2022-2023

Long-Term Destination Goal 5

Long-term destination goal 5

Develop a future-focused workforce to support council and our region

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Service areas

Summary of key activities Champion good governance and coordinate risk

SAFETY AND WELLNESS

management, policy and compliance frameworks Manage council’s insurance portfolio and

EXECUTIVE MANAGEMENT

supervise the internal audit function through the audit committee Ensure transparency and accountability through

FINANCIAL SERVICES

integrated performance management reporting Secure long-term financial sustainability of the

Long-Term Destination Goal 5

HOUSING AND PROPERTY SERVICES GOVERNANCE AND LEGAL SERVICES

region through prudent financial management and budgeting Continuously advance work practices and business systems to ensure a skilled, motivated and community-focused workforce

HUMAN RESOURCES

Create and sustain a positive and future-focused organisational culture that demonstrated and

RATES AND REVENUE OPERATIONS

supports council’s values Sustain a productive, efficient and safe workforce that is responsive to council and community needs

WORKPLACE HEALTH AND SAFETY

SAFETY VALUES Council strives for Start Safe, Work Safe, Home Safe All incidents are preventable Everyone has a right to come to work, do their jobs effectively and go home safely Every person has the authority to stop the job No job is more important than my ‘Top 4’ I am responsible for safety I will not walk past an unsafe act or condition

Council's apprentice and trainees hired in 2023

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Central Highlands Regional Council Annual Report 2022-2023

Highlights in 2022-2023 Safety and wellness 2022-23 saw the successful introduction of an improved

Financial services, rates and revenue operations

contractor management system – Linksafe. Linksafe helps

The team implemented proactive debt management

council accurately record the movement of contracting

practices for the collection of outstanding rates balances

personnel and ensure contractors are completing their

which resulted in an increase of residents entering flexible

mandatory due diligence procedures. The system also

payment arrangements to meet obligations.

handles site orientations and is supported by additional software that allows contractors to pre-register for council inductions. Currently, 320 contractors are prequalified with Linksafe.

Council continued to achieve efficiencies in financial reporting using OneCouncil business system. This included developing and assisting with the enable ratepayers to receive their half-yearly rates and

for ensuring the safety of workers who can potentially

water notices by email. It is expected that e-notices will be

be exposed to hazardous chemicals or dust during work.

implemented during 2023-24.

An external provider tested fit within the water network and treatment teams, evaluating 23 workers. Around 20 workers participated in health monitoring, closely tracking the health effects of substances such as silica, asbestos, and fluoride. Electrical safety has also been a focus in this reporting period and council undertook an electrical audit on all council assets during this time.

Throughout the year council established quality relationships with rural and commercial ratepayer groups which enabled transparent budget information sessions to ensure an understanding of the budget process. The team reviewed the budget adoption documentation and related resolutions before the annual budget

Long-Term Destination Goal 5

implementation of electronic rates notices which will

Respiratory protective equipment (RPE) is indispensable

meeting. Our input resulted in a clear and concise understanding of the budget documents.

Queensland adopted a psychosocial code of practice for employers to help ensure a physically and mentally

Governance and legal services

healthy workplace for our employees in April 2023.

The team implemented and oversaw the process of

In response, council has developed a Psychosocial

electing a new councillor in May 2023. This was a unique

Roadmap to support our multi-faceted initiatives in this

situation that saw CHRC being one of the first councils in

area, which has included training and awareness sessions

Queensland to conduct a councillor ballot process during

for our employees to understand their new obligations.

a live council meeting.

Consistent with the newly adopted drug and alcohol

Housing and property services

procedure, a dedicated drug and alcohol awareness education program was provided for the whole of

The housing and property services team manage a

council with a face-to-face participation rate of almost

portfolio of around 90 community houses for some of the

400 employees.

region’s most vulnerable residents. Council delivered over $500,000 worth of upgrades to these facilities to ensure

A pilot project was completed, where employees exposed to high noise levels in the resource and recovery department received custom moulded earplugs to

these housing assets are suitable for council’s elderly tenants and increase the liveability of the region.

protect their hearing. Compared to traditional hearing protection, the custom earplugs allow people to communicate while blocking background noise levels. This health and safety initiative has been highly valued by the workforce.

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Our specialist core functions are:

Challenges in 2022-2023

Payroll

Safety and wellness

Human resources

People and Performance Recruitment

Long-Term Destination Goal 5

Training and Development

In March 2023 council experienced one of the saddest days in its history when a workplace incident resulted in the death of Richard Sheridan, a valued member of the infrastructure team. The business was rocked to its core

2022-23 resulted in the highest recruitment activity ever

by this tragic incident and continues to actively work with

recorded, with 147 people placed into new positions

Workplace Health and Safety Queensland (WHSQ) to

coupled with a 5% reduction of staff turnover from 24% in

ensure a thorough and complete investigation can help us

2021-22. The introduction of an online recruitment system

to understand, learn from and prevent future incidents.

in July 2022 saw council connect with 1,677 applicants.

Council have actively engaged safety and wellness

The online platform has also reduced the need for paper-

experts to assess, identify and work alongside the

based contracts and aligns with council’s goal of driving

business to ensure our workplaces are safer, healthier

the region toward a digital future.

and happier.

The training and development team focused on uplifting the capability of our leaders through the Ignite Growth Program and Supervisor Toolkit Program. 77 leaders graduated from the Ignite Growth Program this year and 132 employees attended toolkits in topics such as procurement, payroll and performance management. In 2022- 23, council congratulated Central Queensland Region winners and state finalists Madonna NelsonBamford (Certificate III in Parks and Gardens) in the

Housing and property services A fire at council’s community housing facility in Anakie resulted in losing 6 housing units. No one was injured, and the team responded quickly to ensure that each resident was relocated to appropriate temporary premises. The clean-up and associated insurance processes associated with this incident are ongoing, impacting the availability of community housing in the Anakie area.

category of Harry Hauenschild Apprentice of the Year

Human resources

and CHRC in the category of Large Employer of the Year.

Central Queensland experienced the state’s largest

Sharon Atkinson was also recognised (Certificate III in Work

increase in job vacancies at a time when the participation

Health and Safety) for making the top 3 in the CQ Region

rate in Australia’s workforce reached an all-time high

for Equity Student of the Year.

of 81.5%.

Strategies, plans and policies adopted or updated

Statistics and trends Incidents

Workplace Health and Safety Strategy was adopted

In 2022-23 there were 80 injury and illness reports down

for 2022-27

from 87 in 2020-21 of these 23 required no medical treatment, 26 required first aid only and 14 required a suitable duties plans 5 of which are still in effect. In keeping with the downward trend, the number of reports of injuries resulting from “being hit by a moving object” or “hitting objects with a part of the body” reduced from 24 to 13 over the same period. A total of 6 incidents were notifiable to regulators.

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Central Highlands Regional Council Annual Report 2022-2023

The 2022-23 financial year saw a lot of

The team in the CFO office ensures that

changes for the Central Highlands Regional

council has an effective financial management

Council including organisational restructuring

system that focuses on the long term financial

and creation of the Chief Financial Officer

sustainability of council. Team members use a

(CFO) Office.

range of systems and platforms in their roles and are passionate about continual professional

Creation of the CFO aimed to streamline business units in council and to ensure focus was kept on one of our key priority areas of

learning to stay on top the of ever-changing nature of legislative requirements of their dayto-day work.

'financial suitability'. Our new CFO, Arun Dias, leads procurement, contract management, rates, management and financial accounting, taxation compliance, treasury, asset accounting and a staff of 36.

One of the highlights for the CFO team was the successful adoption of the 2023-2024 budget. One of the biggest undertakings of the year, the budget and the long-term financial plan aim to position council to manage

The team is widely spread amongst council's

future risks and challenges while ensuring

offices in the region and their background are

the delivery of reliable services to current and

as varies are the communities in which they

future ratepayers.

are based. The team is highly qualified, holding tertiary qualifications in accounting, project management and business administration.

Long-Term Destination Goal 5

Case Study Everybody counts at the Chief Financial Officer office

Months of work, including a focus on prebudget public communications, culminated on 28 June when the budget was presented and adopted in a special budget meeting.

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Long-Term Destination Goal 5

Recruitment team dialling in from across the region

team profile Recruitment We are the recruitment team—an absolute

very aware of the high expectations of council,

force to be reckoned with, consisting of

and the community we ultimately serve.

4 superstars!

We provide a vital service and appreciate the

The skillset within our team is as wide and

important role our team plays in supporting the

varied as the diverse industry sectors we have

many departments within council.

worked in prior to joining council. This includes industry experience in mining through to recruitment agencies, with one member even originally studying to be a school teacher! We really are a multi-skilled bunch! There’s no such thing as a typical day in our office. We pride ourselves on being the face of council for potential new employees. We are proud of our highly proactive customer service standards and will always go above and beyond to get the right candidate for the right job. Our daily tasks range from advertising vacant positions, shortlisting candidates, interviewing

to our success and one of the highlights of the past year has been the number of positions we have filled with qualified candidates who we are sure will become future leaders and ambassadors of council’s values. Our team surpassed the previous year’s recruitment results and can also boast the highest number of internal hiring and career moves in recent years. This indicates that our mantra of ‘growing our own’ is having a positive effect in developing our employees.

potential employees and onboarding new

This is a great outcome for council as it means

hires. The days are dynamic, diverse and

that we are attracting and retaining the right

very rewarding.

people for council, who in turn developed and

Being results-driven, our team is passionate about achieving positive outcomes as we are

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Our relationship-building skills are paramount

ultimately provide a valuable contribution to our community.

Central Highlands Regional Council Annual Report 2022-2023

Performance Report Long-Term Destination Goal 5 DEVELOP A FUTURE-FOCUSED WORKFORCE TO SUPPORT COUNCIL AND OUR REGION

recruitment system, ‘Scout’

Engage with industry, major

Organisation of Councils

employers and existing

(CQROC) – QWRAP initiatives

Facilitate a leadership

providers to identify and

to leverage coordination

development program

address childcare service

of attraction to water

covering elected members,

gaps in towns impacting on

industry careers

executive leaders, and

attraction and retention of

managers responsibilities

qualified workforce

platform for the

Conduct employee alignment

Participate in Central

Central Highlands

and engagement survey

Queensland Regional

Develop a strategic workforce plan for 2023-2028 NIL

chrc.qld.gov.au

Rebrand the ‘CQJobsLink’

Long-Term Destination Goal 5

Implement a new online

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Long-Term Destination Goal 6

Parks and gardens employee mowing Springsure Showgrounds

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Central Highlands Regional Council Annual Report 2022-2023

Long-term destination goal 6

Long-Term Destination Goal 6

Responsibly manage our natural environment

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Service areas LAND MANAGEMENT RANGER SERVICES

PARKS AND OPEN SPACE MANAGEMENT STRATEGIC LAND USE PLANNING

Summary of key activities Managing open spaces, parks, gardens and some

throughout the region including pest management

inspecting playgrounds, mowing, trimming, cleaning

which includes weed control and 1080 baiting

amenities, picking up litter, looking after gardens

Support the region’s sustainability through

in median strips and roundabouts and managing

integrated, well-planned development

our trees

Consult and collaborate with stakeholders to

The monitoring of responsible animal management

Long-Term Destination Goal 6

Maintenance and facilitation of stock routes

of the streets in the region by maintaining and

including dog registrations and keeping of domestic animals in the urban area Ensuring local law compliance including matters such as overgrown allotments and abandoned vehicles

manage the built and natural environment Facilitate opportunities and development incentives for existing businesses and emerging industries to commence, consolidate and grow Develop a Net Zero Greenhouse Gas Emissions Action Plan

RAMMY, council's Responsible Animal Management mascot visiting a local daycare centre

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Central Highlands Regional Council Annual Report 2022-2023

CQ Pet Rescue volunteer collects a dog for rehoming from council's rangers

Parks and open space management

Strategic land use planning

Emerald Regional Botanic Gardens Master Plan was

In partnership with Ndevr Environmental Pty Ltd, council

completed in June 2023 with consultation from the

developed its first greenhouse gas emissions inventory

community.. It provides a guide for the restoration of

and identified potential opportunities for emissions

the gardens as a vital space for physical recreation, play

reductions. These opportunities will be investigated in the

and calming your mind in a natural space close to the

new financial year to determine feasibility prior to drafting

Nogoa River.

a Net Zero Greenhouse Gas Emissions action plan.

Ranger services

Our team conducted public consultation of the Draft Major Planning Scheme Amendment No. 7 (Business

Council held three wild dog trapping workshops at Bauhinia, Springsure and Duaringa. The workshops have helped landowners combat wild dogs on their property. Council held their first pet expo in August 2022 which was a great opportunity to educate pet owners on the responsibilities of owning a pet. It was a great social day

Improvement and Innovation). Council received 44 submissions regarding the amendment, in which 32

Long-Term Destination Goal 6

Highlights in 2022-2023

submissions (72%) were primarily in objection to the proposed tourism and ecotourism precincts. Some highlights from this consultation: 12 events across the region

out for the community.

778 visits to the dedicated ‘Have Your Say’ page with

New off-leash dog parks in Springsure and Rolleston provided the community a safe environment to exercise

150 downloads of the documents

their dogs.

The draft Major Planning Scheme Amendment – Urban

The Responsible Animal Management program launched

Design was submitted in 2022, however, the state paused

and aims to help educate the community on responsible

the timeframe to request additional information. Further

pet ownership, healthy living, safety around animals and

revisions to this draft amendment will be completed

welfare of animals.

following the finalisation of Draft Amendment No. 7.

This year council saw some new additions to their

The ‘Rise Up Central Highlands’ campaign was launched

rangers’ team. Blackwater now has 2 full-time rangers

as part of council’s Economic Stimulus Framework. In

who also cover Bluff, Dingo and Duaringa communities.

addition to fees and charges rebates, the new framework

Council also welcomed a new trainee who is currently

includes three grant streams, façade improvement,

undertaking studies in local government investigations.

built heritage improvement and placemaking, designed to reinvigorate our urban centres across the region. 3 applications were received last financial year.

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Long-Term Destination Goal 6

Springsure Lions Park Toilet Block

Rangers checking a dog's microchip

Challenges in 2022-2023

Strategic land use planning

Parks and open space management

amendments and projects, combined with resourcing

International supply chain shortages for new mowers and

challenges and the lengthy process to adopt a major

spare parts were our biggest challenge in 2023, leading to

planning scheme amendment are ongoing challenges

a shortage of available mowers, and interrupting mowing

for the team. Weather also delayed field investigations for

schedules and deadlines.

an additional 55 sites to inform recommendations for a

Balancing and progressing multiple planning scheme

revised Local Heritage Register.

Ranger services Resourcing challenges, specifically timelines to recruit candidates, was a major challenge for the team, which restricted our responsiveness to customer requests and community patrols. This also led to delays with the launch of the Responsible Animal Management program and the inability for the team to spread the word with our school community.

Strategies, plans and policies adopted or updated Emerald Regional Botanic Gardens Masterplan ‘Rise Up Central Highlands’ - part of Central Highlands Regional Council’s Economic Stimulus Framework

Statistics and trends Year

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2015-16

2016-17

2017-18

2018-19

2019-20 2020-2021

2021-22

2022-23

Registrations

N/A

3,564

3,536

3,280

3,976

3,277

3,290

Attack

109

100

Wandering

816

697

1,486

969

399

500

453

340

Overgrown

398

519

266

260

223

424

226

383

Impounded

N/A

633

784

528

Adopted

115

186

202

149

130

221

Released

180

310

320

226

184

294

286

176

Euthanized

126

100

118

126

229

230

257

Grazing permits

Travel permits

Central Highlands Regional Council Annual Report 2022-2023

Mayor consulting with community on the Gemfields Planning Study

In 2022, The Gemfields Planning Study

Other project initiatives included the formation

launched as a joint initiative between council

of a project management group made up of a

and the State Government Department of

mix of local representatives advocating for a

Natural Resources, to help pave the way for

range of community interests. An ‘Immersive

brighter local futures and respond to the

Councillor Town Tour’ hosted by local residents

state governments moratorium on small-

and business owners delivered insights direct

scale mining.

to the ears and minds of organisational leaders.

Never before has a study of this nature been conducted within the Gemfields, with the

And, the ‘Local Convo’s Convoy’ roadshow sent a travelling engagement team into the hearts of each community, dedicating days talking

project continuing.

with locals in their homes, halls, spaces and

Together, community and government have

streets across Anakie, Sapphire, Rubyvale and

worked hard in a deeply collaborative and

Willows Gemfields.

widely consultative manner to build a critical planning picture for a better protected,

Conversations revolved around topics of small-

Long-Term Destination Goal 6

Case Study

No gemstone left unturned developing a brighter blueprint for the future

scale mining tenures, housing affordability,

preserved and improved Gemfields.

priorities for change and the preservation of the

Immersive, broad-reaching engagement

unique qualities and characteristics that make

with community occurred, hitting all corners

Gemfields communities. Support for seniors,

of communities, using targeted, considered

tourism promotion and infrastructure also

and locally-relevant approaches. A diversity

featured heavily in community conversations.

of voices, including those hard-to-reach were gathered in the ways, times and places that best worked for residents.

The project, currently in the third of five phases, is assessing the information gathered, in readiness for preparation of the plan. For the

A lead event: The Gemfields Planning Study

first time ever, via deepening community and

‘Community Open Day’ saw more than 300

council collaboration, the Gemfields Planning

locals take part in the mining of a wealth

Study will establish brighter futures and new

of valuable information that will support a

opportunities that will ensure a more protected,

refreshed direction and development of a

preserved and improved way of local life as

future blueprint for the unique and complex

the recognised regional ‘Crown Jewel’ of the

communities that make up the fabric of

Central Highlands.

the Gemfields.

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Long-Term Destination Goal 6

Springsure parks and gardens team at Springsure Showgrounds

team profile Parks and gardens, Springsure Hi! We are the Parks and Gardens team, based

required to work autonomously all over the

at Springsure and we are responsible for

area, which can put us under a lot of pressure.

maintaining and upkeeping all the gardens, streetscapes, and parks around Springsure.

juggle many factors. The weather plays a huge

Our team of 5, which includes an ex-plumber,

part in our workload planning and we have

a naval mechanic, a spray painter and a

become masters of prioritisation.

hospitality manager have all been with council for many years now and are responsible for keeping the streets and parks maintained, an imposing task when you consider the backdrop of the picturesque Minerva Hills and stunning Virgin Rock that tower above the town. Our daily tasks include mowing, tree trimming and repairs of playgrounds and irrigation.

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As an outdoors team, we must constantly

The past year the team has pulled together to rise above challenges such as higher than expected rainfall, teamed with a nationwide resource shortage. Through strength and resilience, we have all come out the other side. A highlight for our team has been the recent input we have had into the beautification plans for Springsure over the next 12 months. We are

We take great pride in our work – Springsure

very excited to see our suggestions come to

is our home, and we want it to look its best.

life and look forward to rolling up our sleeves to

Although our team is close-knit, we are often

make this vision a reality!

Central Highlands Regional Council Annual Report 2022-2023

Performance Report Long-Term Destination Goal 6 RESPONSIBLY MANAGE OUR NATURAL ENVIRONMENT Finalise the new Resource Recovery

Undertake community education program to

(Waste Management) Strategy

increase awareness of appropriate pest, weeds, and

Establish a Nature Reserves Management Group Deliver supervisor toolkit modules incorporating safety maturity and environmental sustainability Update induction program for new employees to include environmental sustainability

animal management procedures and techniques Update employee learning modules to include environmental sustainability Document the prevention measures for the risk of spreading weeds and seeds as a result of council’s operations

Long-Term Destination Goal 6

NIL

Rubyvale Flats

Parks and gardens employee doing garden maintenance

Blackwater Lions Park

Emerald Botanic Gardens

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Long-Term Destination Goal 7

The Emerald Airport. Botanic Gardens Treescape at Emerald

122

Central Highlands Regional Council Annual Report 2022-2023

Prepare for a low carbon future and adapt to a changing climate chrc.qld.gov.au

Long-Term Destination Goal 7

Long-term destination goal 7

123

Service areas ADVOCACY

FLEET SERVICES

WASTE MANAGEMENT

Summary of key activities Delivery of strategic advocacy action which aims to result in outcomes that benefit the region, or council as an organisation, including: -

Funding, to enable delivery of needed projects

Improved services, liveability, built and natural environment, economic opportunities and governance

Reduced organisational or regional risk

Policy improvement

Centralised management of council’s diverse fleet and depot assets

Long-Term Destination Goal 7

Deliver waste, recycling and re-use strategies across the region Manage all domestic and commercial waste generated in the Central Highlands

Weighbridge staff at Lochlees Landfill ready to assist

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Central Highlands Regional Council Annual Report 2022-2023

Highlights in 2022-2023 Strategic advocacy

Fleet services

Advocating for transition planning for coal mining regions,

The delivery of scheduled and reactive maintenance work

drawing on domestic and international case studies,

activities for 585 fleet type vehicles and plant assets plus

which has contributed to:

associated attachments.

The commitment made by the federal government

Waste management

within the May 2023 Federal Budget to establish a National Transformation Authority

Council was involved in a joint procurement exercise with Rockhampton Regional Council (RRC), Livingstone

A series of ongoing conversations between CHRC and Isaac Regional Council, as well as representatives of other local government areas with the Premier, Deputy Premier, Treasurer, Minister for Resources and more recently, the Department of State Development, Infrastructure, Local Government and Planning in relation to the establishment of a Regional Transition

Regional Council (LRC), Gladstone Regional Council (GRC) and Banana Regional Council (BRC) to develop a tender to manage our comingled recycling. This was done collaboratively to ensure the region is working together to procure the services of the contractor, through separate contracts. The development of the CQ Regional Plan commenced

and Transformation Authority

and was finalised with our regional partners and gained

Stakeholder Advisory Committee which will provide advice in relation to the development of the Central

in principle support by the Central Queensland Regional Organisation of Councils (CQROC) Board in April 2023.

Queensland Regional Transformation Strategy by the

The final CQ Regional Plan and Waste Reduction and

State Government

Recycling Plan (WRRP) for 2023-2030 were presented

State Government funding opportunities to develop

and endorsed by council on 28 June 2023. The WRRP now

economic diversification within the Central Highlands

reflects the key focus areas for our council and aligns with

and broader Central Queensland region

two of the focus areas for the broader region as identified in the Regional Plan, ‘education and behaviour change’

Recognising that the change the region will face because

as well as ‘food and organic waste’. Our WRRP aligns with

of the natural end of mine life and decarbonisation

the initial outcomes of our Net Zero Emissions baseline

more broadly, is beyond the ability of local government

work which has identified that nearly 30% of our emissions

to manage. Council is continuing to advocate for the

are coming from our landfills. The identified outcomes in

development of a Regional Transformation Authority

the plan are realistic and nominated actions for the short,

within the region, to develop evidence and place-based

medium and long term are achievable.

regional transformation plans for the Central Highlands, in consultation with community, industry/business, unions and other key regional stakeholders.

Long-Term Destination Goal 7

Council’s involvement in the Central Queensland

Feasibility work regarding a new landfill site and super resource recovery centre to ensure future facility for the region continues.

Undertaking engagement and advocacy with

Council successfully ran an ‘expression of interest’ (EOI)

telecommunications companies to address mobile

seeking interested parties in materials collected at our

blackspots and improve internet connectivity was

sites. 18 responses were received. The EOI will allow

also a focus. Early engagement, advocacy and relationship building by council has resulted in various telecommunications companies making applications

council to explore all recycling opportunities for the region and start the tender process. This is the first EOI for material collection that has been performed by the

under the Regional Connectivity Program (Round 3),

waste department.

Mobile Blackspots Program (Round 7) and Improving Mobile Connectivity Program to address some of the key

The kerbside expansion investigation was performed,

priority areas identified. Council has provided significant

identifying areas for expansion, positive financial

support to all applicants by working with key stakeholders

impacts to council, as well as an improved service to

to develop individualised letters of support.

the community.

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Challenges in 2022-2023 Fleet services The continued shortage of vehicles, trucks and plant is still being experienced, resulting in delays in deliveries.

Waste management Permit issues caused the closure of the green waste facility at the rear of the Emerald Transfer Station. Popup green waste drop-offs were held in Emerald to help provide ongoing services despite the disruption. The cancellation of the 2022 Great Northern Clean Up due to wet weather was a lost opportunity, however, this great event was rescheduled to a later date..

Resource recovery staff disposing of electronics

Strategies, plans and policies adopted or updated

Statistics and trends A total of 22 fleet assets were delivered in 2022-23 budget. Total value of $2,401,495

Advocacy Strategy & Action Plan 2023-2027

$228,853 = 4 light vehicles

Long-Term Destination Goal 7

Development of the Waste Reduction and Recycling

$355,629 = 2 truck + 2 dog trailers

Plan (WRRP) for 2023-2030

$1,018,804 = 1 Forklift, 1 Excavator, 1 Loader,

CQ Regional Waste and Resource Recovery

1 Skid Steer Loader

Management Plan

$659,709 = 8 mowers

Central Highlands Reef Guardian Council Action

$138,500 = used equipment purchased

Plan 2023-2028

Waste Management HOUSEHOLDS WITH KERBSIDE WASTE COLLECTION Year Households

2017-18

2018-19

2019-20

2020-21

2021-22

2022-23

9,572

9,760

10,022

10,050

10,110

10,130

WASTE & DIVERSION VOLUMES Year Waste to Landfill (tons) Waste diversion from Landfill (tons)

2017-18

2018-19

2019-20

2020-21

2021-22

2022-23

12,590

15,628

40,966*

49,377*

35,956

34,038

16,256

14,495

6,665

8,789

Note: The increase in waste to landfill figures for 2019-20 and 2020-21 are due to day cover tonnages received at Lochlees Landfill in particular. Prior to the levy introduction in 2019, day cover received was not required to be reported. The 2021-22 figure has had soil day cover received removed.

WASTE LEVY PAYMENTS TO THE DEPARTMENT OF ENVIRONMENT & SCIENCE Year

Waste Levy Payments

126

2020-21

2021-22

2022-23

1,742,860.00

1,931,051.00

2,368,052.00

Central Highlands Regional Council Annual Report 2022-2023

Long-Term Destination Goal 7

Aerial view of Lochlees Landfill

Weighbridge as you enter Lochlees Landfill

chrc.qld.gov.au

127

Long-Term Destination Goal 7

Front cover of our 'Waste Reduction and Recycling Plan 2023 - 2030'

Case Study New waste reduction and recycling plan gives a hoot! Council’s goal is to maintain and enhance our

This plan thoroughly outlines how council

local environment whilst providing a better

plans to manage and provide an efficient and

return to our community on investment in waste

economical level of waste service to the Central

and recycling services.

Highlands residents.

In order to achieve these long-term goals for

The plan outlines the following:

our community, council recently adopted the new Waste Reduction and Recycling Plan for 2023-2030. This 7-year plan was developed after community consultation from May to July 2022. The survey received over 300 responses from the community and our new WRRP addresses resident feedback with tangible solutions.

looking into waste avoidance actions expanding the kerbside collection services developing and re-organising our resource recovery centres providing improved access to recycling services Printed copies of the WRRP are available at all council offices. It can also be accessed digitally on council’s website.

128

Central Highlands Regional Council Annual Report 2022-2023

Fleet services team members enjoying International Women's Day 2023

Hi, we are the fleet and workshop admin team

Our team also typically handles the

located at the Emerald Depot!

management, maintenance and operation of vehicles used by the organisation. This includes

With 20+ years of combined experience under our belt, our priority is to ensure council employees all over the region are kept safe by maintaining and upkeeping our vehicles and machinery.

tasks such as vehicle procurement, scheduling, maintenance, fuel management, and ensuring compliance with regulations. Our team has been a part of the delivery of many new items to the plants last financial year

The fleet, workshops and depot operations team has recently undergone a restructure to allow for continued growth within the team, whilst also adding value to the service we

including 8 new mowers, 2 new trucks and dog trailers, a new wheel loader, excavator, and skid steer.

offer to our council clients. The immediate

We’re focused on optimising the use of

improvements achieved have been team

vehicles, minimising costs and maintaining a

unity, cross-sharing of information and tasks

reliable and efficient transportation system for

that help to deliver customer service, and the

the council.

heavy administration workload associated with managing a diverse fleet.

Long-Term Destination Goal 7

team profile Fleet services

One social highlight of the year was the creation and decoration of council’s 2023

On a day-to-day basis, we provide support

Central Highlands Easter Sunflower Festival

to our wider council team for light vehicles

float. The float won first place and prize money

and plant within council including servicing,

was donated to Emerald’s Emergency Service

maintenance, and provision of new plant.

Cadets, who collaborated with council to design the float.

chrc.qld.gov.au

129

Performance report Long-Term Destination Goal 7 PREPARE FOR A LOW CARBON FUTURE AND ADAPT TO A CHANGING CLIMATE COMPLETED

CARRIED OVER/NOT ACHIEVED

NOT PROCEEDING

Baseline of existing emissions for council services is measured and understood Work with CQROC and Bowen Basin councils to research, recommend and advocate for the establishment of an appropriate inter-governmental economic transition model planning for Bowen Basin/Central Queensland region NIL

Long-Term Destination Goal 7

NIL

Staff use heavy machinery to keep transfer stations clear

130

Central Highlands Regional Council Annual Report 2022-2023

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131

Long-Term Destination Goal 7

Legislative disclosure requirements

The Emerald Botanic Gardens. Central Highlands sunsets put on a show

132

Central Highlands Regional Council Annual Report 2022-2023

Legislative disclosure requirements

chrc.qld.gov.au

133

Annual Report Compliance Checklist Local Government Act 2009 (LGA). Local Government Regulation, 2012 (LGR) Legislative

Page

reference

reference/link

LGA s41

138

LGA s45

138

Identify the business activities that are significant business activities.

LGA s45

138

State whether or not the competitive neutrality principle was applied to the

LGA s45

148

LGA s45

138

LGA s201

LGR s183

166

LGR s183

216

The long-term financial sustainability statement for the financial year.

LGR s183

220

The auditor-general’s audit reports about the general purpose financial statement

LGR s183

212-219

The community financial report for the financial year.

LGR s184

162

A copy of the resolutions made during the financial year under s250(1) of the LGR

LGR s185

138

LGR s185

138

LGR s186

The total number of orders made under section 150I(2) of the LGA.

LGR s186

139

The total number of orders made under section 150AH(1) of the LGA.

LGR s186

139

The total number of decisions, orders and recommendations made under section

LGR s186

139

Requirement A list of all the beneficial enterprises that the local government conducted during the financial year. A list of all the business activities that the local government conducted during the financial year.

significant business activities, and if the principle was not applied, the reason why it was not applied. State whether any of the significant business activities were not conducted in the preceding financial year. The total of all remuneration packages that are payable (in the year to which the annual report relates) to the senior management of the local government. The number of employees in senior management who are being paid each band of remuneration. The general purpose financial statement for the financial year, audited by the auditor-general. The current-year financial sustainability statement for the financial year, audited

Legislative disclosure requirements

by the auditor-general.

and the current year financial sustainability statement.

(adoption of an expenses reimbursement policy). A list of any resolutions made during the financial year under s206(2) of the LGR (threshold for non-current physical asset to be treated as an expense). The total remuneration, including superannuation contributions, paid to each councillor during the financial year. The expenses incurred by, and the facilities provided to, each councillor during the financial year under the local government’s expenses reimbursement policy. The number of local government meetings that each councillor attended during the financial year.

150AR(1) of the LGA.

134

Central Highlands Regional Council Annual Report 2022-2023

Legislative

Page

reference

reference/link

LGR s186

140

LGR s186

140

A summary of the decision, order or recommendation made for each councillor.

LGR s186

140

A statement about the local government’s commitment to dealing fairly with

LGR s187

140

LGR s187

140

The number of administrative action complaints made to the local government.

LGR s187

140

The number of administrative action complaints resolved by the local government

LGR s187

140

LGR s187

140

LGR s187

140

LGR s188

141

LGR s189

141

Requirement The name of each councillor for whom a decision, order or recommendation under section 150(I(2), 150AH(1) or 150 AR(1) of the LGA was made. A description of the unsuitable meeting conduct, inappropriate conduct or misconduct engaged in by each of the councillors.

administrative action complaints. A statement about how the local government has implemented its complaints management process, including an assessment of the local government’s performance in resolving complaints under the process.

under the complaints management process. The number of administrative action complaints not resolved by the local government under the complaints management process. The number of administrative action complaints not resolved by the local government under the complaints management process that were made in a previous financial year. Information about overseas travel made by a councillor or local government employee including name, position, destination, purpose, and cost. Expenditure for the financial year on grants to community organisations.

(former LGR s354 Expenditure from each councillor’s discretionary fund, including the name of each

LGR s189

community organisation to which an amount was allocated from the fund and the

(former

amount and purpose of the allocation.

version) and LGR s354

The chief executive officer’s assessment of the local government’s progress

LGR s190

19-23

Annual operations report for each commercial business unit.

LGR s190

125

Details of any action taken for, and expenditure on, a service, facility or activity

LGR s190

145

LGR s190

145

LGR s190

145

towards implementing its 5-year corporate plan and annual operational plan. Particulars of other issues relevant to making an informed assessment of the local government’s operations and performance in the financial year.

Legislative disclosure requirements

version) and

supplied by another local government under an agreement for conducting a joint government activity for which the local government levied special rates or charges for the financial year. A summary of the number of invitations to change tenders under section 228(7) of the LGR during the financial year. A list of the registers kept by the local government.

chrc.qld.gov.au

135

Legislative

Page

reference

reference/link

LGR s190

145

The report on the internal audit for the financial year.

LGR s190

152

A summary of investigation notices given in the financial year under S49 of the

LGR s190

145

LGR s190

145

Requirement A summary of all concessions for rates and charges granted by the local government.

LGR for competitive neutrality complaints. The local government’s responses in the financial year on the Queensland Competition Authority's recommendations on any competitive neutrality complaints under S52(3) of the LGR.

Local Government act 2009

Local Government REGULATION 2012

Identifying beneficial enterprises (s41)

General purpose financial statements

No beneficial enterprises conducted this year.

Refer to page 166.

Identifying significant business activities (s45)

Community financial report (s184)

In accordance with the threshold of expenditure

Refer to page 162.

prescribed by sections 19 and 20 of the Local Government Regulation 2012, council’s waste management activity

Particular resolutions (s185)

was considered a significant business activity during the

No particular resolutions made this year.

reporting period. In accordance with section 46 of the Local Government Act 2009 a public benefit assessment will be undertaken

Legislative disclosure requirements

in 2023-24 to determine the application of the competitive neutrality principle and the most appropriate business structure for the waste activity under National Competition Policy reforms. This will involve either applying full cost pricing to the activity or commercialising the activity. Council’s water and sewerage services are conducted as significant business activities and full cost pricing has been applied to these activities. For a full list of council’s business activities refer to Note 29 ‘National Competition Policy’ of the financial statements on page 225.

Senior management remuneration (s201) Refer to page 62.

Rest areas provide travellers with refuge in the Central Highlands.

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Central Highlands Regional Council Annual Report 2022-2023

Councillors (s186) Councillor remuneration (LGR 2012 s186) Refer to page 50.

Councillor expenses and facilities (LGR 2012 s186) Refer to page 50.

Councillor meeting attendance 2022-2023 (s186)c)) Refer to page 44.

Complaints in accordance with Section 186f of the Local Government Regulation 2012 In accordance with the requirements of section 186(1)(d) and (f) of the Local Government Regulation 2012, council advises that for the period 1 July 2022 to 30 June 2023 the statistics below were reported. The total number of orders made in accordance with s186(1)(d) of the Local Government Regulation 2012

Number

Orders made under s150I(2) of the Act

Orders made under s150AH(1) of the Act

Decisions, orders and recommendations made under

Legislative disclosure requirements

s150AR(1) of the Act

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137

Complaints in accordance with s186(1)(f) of the Local Government Regulation 2012

Number

Complaints referred to the assessor under

s150P(2)(a) of the Act by local government

Act, notified to the Crime and Corruption

process that ensures the transparent, fair and effective resolution of complaints. Council has adopted a request not include a decision or action will be raised as a request for service. Complaints may be lodged by an affected person either in writing, by phone, in person, letter, fax

Commission

or email.

Notices given under s150R(2) of the Act

Notices given under s150S(2)(a) of the Act

complaints management policy and administrative action

Decisions made under s150W(1)(a), (b) and

complaints procedure. If a complainant is dissatisfied

Council manages complaints through its general

with the outcome of the investigation undertaken by the

(e) of the Act Referral notices accompanied by a

recommendation mentioned in s150AC(3)(a)

department, they may appeal for an internal review to the CEO or another departmental general manager. If the complainant is not satisfied with the internal review, they

of the Act

may lodge a complaint with the Queensland Ombudsman

Occasions information was given under

s150AF(4)(a) of the Act

or use other external review processes through the courts where appropriate.

Occasions the local government asked

another entity to investigate, under chapter

Outcome of administrative action complaints

5A, part 3, division 5 of the Act for the local

Number of complaints made under the

government, the suspected inappropriate

administrative actions complaints process

conduct of a councillor

Number of administrative action complaints

Applications heard by the conduct tribunal

Legislative disclosure requirements

Council is committed to a complaint management

ethos where customer contact raising an issue that does

entities for the local government Matters, mentioned in s150P(3) of the

Administrative action complaints (s187)

resolved under complaints management process

under chapter 5A, part 3, division 6 of the

Number of unresolved complaints under the

Act about whether a councillor engaged in

administrative actions complaints process during

misconduct or inappropriate conduct

the financial year

In accordance with s186(1)(e) of the Local Government

Number of unresolved complaints under the

Regulation 2012, council must report on the following

administrative actions complaints process from

during the financial year.

2021-2022 (previous financial year)

The name of each councillor for whom a decision, order or recommendation mentioned in paragraph (d) was made A description of the unsuitable meeting conduct, inappropriate conduct or misconduct engaged in by each of the councillors A summary of the decision, order or recommendation made for each councillor Council has no matters to report for s186(1)(e) of the Local Government Regulation 2012.

138

Central Highlands Regional Council Annual Report 2022-2023

Legislative disclosure requirements

(to nearest whole $)

Marathon Mill, Emerald Botanic Gardens.

chrc.qld.gov.au

139

Hidden gems all over the Highlands

Overseas travel (s188) There was no overseas travel in 2022-2023.

Grants to community organisations (s189) Organisation

Project

Grant category

$ Amount

Legislative disclosure requirements

Round 1, 2023 (endorsed by council Wednesday 12 April 2023 and 28 June 2023) 26 Successful applications.

140

Arcadia Valley Recreation Association

Solar panel system

Community Improvement

13,963.40

Blackwater Clay Target Club Inc

Hot water system

Sport and Recreation

1,587.00

Blackwater Pony Club Inc

Sun safe shade sheds and day paddocks

Community Improvement

19,131.36

Blackwater Social Riders Club Inc

Insulation and whirly birds for club house

Sport and Recreation

4,854.00

Bluff Rugby League Football Club Inc

Air-conditioning at club house

Community Assistance

5,000.00

Capella Country Music Club Inc

Capella Country Music Festival event

Community Assistance

5,000.00

Central Highlands Music Festival Inc

Central Highlands Festival of Bands event

Community Assistance

5,000.00

Central Highlands Science Centre Inc

Equipment to maintain green space

Community Assistance

4,102.67

Dingo Race Club Inc

Cold room freezer

Community Assistance

3,270.91

Dingo State School Parents and Citizens Association

Hogs and Dogs event security

Community Assistance

4,861.75

Dingo Tennis Club Inc

Air-conditioning at club house

Sport and Recreation

5,000.00

Emerald Brothers Cricket Club

Live streaming capability

Sport and Recreation

4,000.00

Emerald Brothers Junior Rugby League

Portable metal bench seating

Sport and Recreation

5,000.00

Emerald Gymnastics and Trampoline Club Inc

Building modification

Community Improvement

12,344.13

Central Highlands Regional Council Annual Report 2022-2023

Project

Grant category

$ Amount

Emerald Indoor Netball Association

Indoor Sports Centre men’s bathroom upgrade

Community Improvement

20,000.00

Emerald Netball Association

Drinking water station upgrade at Rundle Park

Community Improvement

20,000.00

Emerald Show Society

Weather protection for HIA Pavilion

Community Improvement

10,933.00

Emerald Tigers Junior Rugby League

Bin lifter

Sport and Recreation

4,380.00

Emerald Tigers Rugby League Football Club Inc

Seating for club house

Sport and Recreation

4,800.00

Gemfields Community Support Association Inc

Kia Carnival modification

Community Assistance

5,000.00

Police-Citizens Youth Club Blackwater

Braking the Cycle program

Community Assistance

4,940.00

Police-Citizens Youth Club Emerald

Gym flooring upgrade

Community Improvement

20,000.00

Retreat Creek Working Horse Club Inc

Ice machine

Sport and Recreation

4,557.00

Springsure Junior Rugby League

Seating and equipment

Sport and Recreation

2,423.70

Springsure Pastoral and AgriculturalSociety

Water troughs for showgrounds cattle yards

Sport and Recreation

4,731.72

The Men’s Shed Emerald Queensland Inc

Strategic planning

Community Assistance

5,000.00

Round 1, 2023 TOTAL

chrc.qld.gov.au

Legislative disclosure requirements

Organisation

$199,880.94

141

Rolleston's Beazley Park, 'Queenlands Playspace' award winner for projects under $500,000

Regional Arts Development Fund grants Applicant

Project Title

Mountain Magic

2023 Mountain Magic

Arts Inc

Creative Muster

Project Summary

$ Amount

Weekend of creative workshops under the instruction of seven professional tutors experienced

21,296.00

in their field/medium.

Legislative disclosure requirements

Funding to cover hire of stage and sound

142

Central Highlands

equipment for an outdoor gala concert, the

Music Festival Inc

Festival of Bands 2023

culmination of wind band and choir workshops with

11,500.00

school students and community members.

Rolleston Rag Inc

Capella State School Parents and Citizens

Stephanie Coombes

Workshops with Stephanie Coombes Creative

Creative: Photography

learning photography on digital and mobile phones

Workshop

and storytelling/podcasting/social media.

Small Town Culture

Development of a song and music video with local

workshop with Josh

school students, to be premiered at the Capella

Arnold

State School 140-years community event

Developing my skills Amanda Fernie

as a Ceramic artist and demonstrator.

Blackwater Art

Amanda Fernie Pottery

Society Inc

Workshops

Bogantungan

Pottery Workshop with

Historical Society

Amanda Fernie

7,250.00

6,000.00

Developing my skills as a Ceramic artist and demonstrator through hands-on tutorship from one of Queensland’s best professional potters

1,184.00

and teachers. Pottery workshops in Blackwater with firing to be done in Emerald, consisting of 4 sessions with

1,680.00

something different produced each session. Workshop led by local ceramic artist where participants will learn and apply skills to create their own functional and decorative ceramics.

Central Highlands Regional Council Annual Report 2022-2023

1,123.00

RAVA Productions

Project Title

Project Summary

The Wind in The

The Wind in The Willows professional production

Willows performances

will perform and facilitate drama/dance workshops

and workshops

at Emerald and Capella

Capella Tieri Middlemount

African Beats for

Support Network Inc

Rolleston

[CTM Links Capella]

$ Amount

4,500.00

A series of drumming workshops for six remote primary schools and learnings to be shared during

6,240.00

two community performances in Rolleston.

Capella Tieri

Celebrating Tieri’s

Local, ex-local and regional music artists to

Middlemount

40th Birthday with Live

perform during the week-long Tieri 40th Birthday

Support Network Inc

Music

Celebration Festival.

Noosa Film Academy

Youth Inter-regional

Youth Inter-Regional Community Premier, screening

Pty Ltd

Community Premier

of student films known as Ocean’s 50, from Central

7,301.00

[CTM Links Tieri] 4,300.00

Highlands students’ acting and directing talents. Central Highlands

Strategic Art Concept

Development of a full arts-for-purpose concept

Science Centre

Design

design for the Outback Exploratorium facility,

5,542.00

Legislative disclosure requirements

Applicant

focusing on illusion pavement art, large scale murals and 3D interactive, inclusive, educational art. CHRC

Queensland Ballet

Queensland Ballet workshops in the communities

Regional Outreach Tour

of Emerald, Blackwater, Springsure and Capella. TOTAL

chrc.qld.gov.au

3,000.00

$80,916.00

143

Legislative disclosure requirements

Donations to community organisations Amount

Name of Organisation

Details

Anakie State School

2022 Annual Awards and Presentation

200.00

Arcadia Valley State School

2022 Annual Awards and Presentation

200.00

Bauhinia State School

2022 Annual Awards and Presentation

200.00

Blackwater North State School

2022 Annual Awards and Presentation

200.00

Blackwater State High School

2022 Annual Awards and Presentation

200.00

Blackwater State School

2022 Annual Awards and Presentation

200.00

Bluff State School

2022 Annual Awards and Presentation

200.00

Capella State High School

2022 Annual Awards and Presentation

200.00

Capella State School

2022 Annual Awards and Presentation

200.00

Capricornian School of Distance Education

2022 Annual Awards and Presentation

200.00

Comet State School

2022 Annual Awards and Presentation

200.00

Denison State School

2022 Annual Awards and Presentation

200.00

Dingo State School

2022 Annual Awards and Presentation

200.00

Duaringa State School

2022 Annual Awards and Presentation

200.00

Emerald Christian College

2022 Annual Awards and Presentation

200.00

Emerald North State School

2022 Annual Awards and Presentation

200.00

Emerald State High School

2022 Annual Awards and Presentation

200.00

Emerald State Primary School

2022 Annual Awards and Presentation

200.00

Gindie State School

2022 Annual Awards and Presentation

200.00

Lochington State School

2022 Annual Awards and Presentation

200.00

Marist College Emerald

2022 Annual Awards and Presentation

200.00

Orion State School

2022 Annual Awards and Presentation

200.00

Our Lady of the Sacred Heart School

2022 Annual Awards and Presentation

200.00

Rolleston State School

2022 Annual Awards and Presentation

200.00

Springsure State School

2022 Annual Awards and Presentation

200.00

St Brigid’s Catholic School

2022 Annual Awards and Presentation

200.00

St Patrick’s Catholic School

2022 Annual Awards and Presentation

200.00

Tieri State School

2022 Annual Awards and Presentation

200.00

Dingo Tennis Club

Donation Anzac Day Breakfast

250.00

CQUniversity Australia

Sponsorship - Annual sponsorship of academic

275 .00

(to nearest whole $)

prize Bluff Blackwater Amateur Race Club Inc

Bluff Blackwater Races

500.00

Comet Campdraft Association

2022 Comet River Campdraft

500.00

Springsure Amateur Swimming Club Inc

Sponsorship - Annual Swim Carnival and

500.00

Naming rights

144

Central Highlands Regional Council Annual Report 2022-2023

Name of Organisation

Details

Springsure Mountain Challenge

Sponsorship - 2023 Springsure Mountain

Amount (to nearest whole $)

500.00

Challenge Central Highlands BMX Club

2023 Coalfields Classic Carnival

500.00

Emerald Amateur Swimming Club Inc

Sponsorship - Swimming Carnival 2023

500.00

Callide Dawson The Australian Stock Horse

Sponsorship - Callide Dawson ASH event

500 00

Sponsorship - Regional council held in Emerald

500 .00

Dingo Rodeo and Campdraft Club

Waste services for annual draft

580.00

Queensland University of Technology

Sponsorship - STEM primary school outreach

909.09

Society Inc Queensland Country Women’s Association Central Highlands Division

program delivery in the Central Highlands region Retreat Creek Campdraft Association Inc

Sponsorship - Annual Event 2023

1,000.00

Central Highlands BMX Club

2022 Coalfields Classic Carnival

1,000.00

Emerald Neighbourhood Centre

Sponsorship - Linking Arms Appeal

1,500.00

Combined Churches and Community

Linking Arms Appeal - Blackwater

1,500.00

Capella and District Show Society

Sponsorship - 2023 Annual Show

2,500.00

Capella Show Society

Assistance with annual show event

2,645.00

Christmas Appeal Inc

Springsure Pastoral & Agricultural

Sponsorship - 2023 Annual Show

2,727.27

International Legends of League Pty Ltd

Sponsorship - Legends of league event Emerald

2,727.27

Friends of Capella Cultural Centre

Sponsorship - Capella Cultural Centre 30th

3,000.00

Anniversary Rubyvale Progress Association Inc

Sponsorship - Saturday Night Spectacular

3,000.00

Rotary Club of Emerald Inc

Sponsorship - Community Christmas Carols

3,000.00

Comet River Agricultural Society Inc

Sponsorship - 2023 Annual Show

3,000 .00

Future Hope Group

Twilight on Egerton Night Markets

3,000.00

RACQ Capricorn Rescue

2023 Colour Me Capricorn Emerald

3,000.00

CQ Pet Rescue

Anniversary Gala

3,000.00

Central Highlands Easter Sunflower Festival

Sponsorship - CH Easter Sunflower Festival

4,118.50

Emerald Show Society

Sponsorship - 2023 Annual Show

6,818.18

RACQ Capricorn Helicopter Rescue Service

Annual Donation 2023

7,500 .00

Heart of Australia

Annual donation

7,500.00

Royal Flying Doctor Service

Annual donation

7,500 .00

TOTAL

Legislative disclosure requirements

(event cleaning and cleaning supplies)

$81,650.31

chrc.qld.gov.au

145

Other contents (s190)

Strategic and operational risk register

Chief Executive Officer’s report on page 15.

Town planning – existing uses, subdivision approvals,

Council has no commercial business unitss.

Services, facilities and activities for which special rates were levied (s190(d)). The following is a list of council special rates for the reporting period:

Council provided the following concession for rates and charges for the 2022-23 financial year. PENSIONERS A 50% remission is granted to pensioners that are legally

Yan Yan Road Maintenance Special Rate

liable to pay rates providing that an owner of the premises

Anncrouye Road Maintenance Special Rate

meets council’s definition of a pensioner and the premises for which they are claiming a rebate is their principal place of residence. This is in addition to the 20% that is

Further details in relation to these individual special

given by the Queensland Government. The remission

rates can be found in council’s 2022-23 adopted

does not apply to special rates, special levies and water

Revenue Statement.

consumption.

There were no levies or special charges supplied by another local government under an agreement for

ENTITIES WHOSE OBJECTIVES DO NOT INCLUDE MAKING A PROFIT

conducting a joint government activity.

Concessions equivalent to either 50% or 100% of general

Invitations to change tenders (s190(e))

rates may be allowed to certain eligible entities whose objectives do not include making a profit. All rebated rates

There were no invitations to change tenders this year

are initially levied, and a rebate provided automatically

under s228(8) of the Local Government Regulation 2012.

when rates are levied so that each organisation can

List of registers (s190(f))

Legislative disclosure requirements

Concessions for rates and charges (s190(g))

Lilyvale Road Maintenance Special Rate

Oaky Creek Mine (Town of Tieri) Special Rate

assess the level of council rebate provided. Eligible entities include: community groups, churches, other

Asset register

community organisations and sporting clubs.

Conflicts of interest register

OTHER CONCESSIONS

Corporate investigations register

Mining Claims – upon application council may consider

Councillor conduct register

a refund of the net general rate for a mining claim

Financial delegations register Local laws

overlapping a residential tenure. Upon application a refund of 100% of waste management charges levied over and above charges payable on one mining claim, where

Register of interests for councillors and their related persons Register of interests for senior executive employees and their related persons Register of delegations of authority – council to CEO and CEO to officers and/or contractors Register of gifts and benefits

multiple mining claims are held in the same ownership. Quarries – concessions may be available to ratepayers within quarry categories relating to development approval, development contributions and actual vs approved level of production. Rural ratepayer family succession concession – upon application and meeting the eligibility requirements,

rural ratepayers in the differential rating categories of

45 (Rural Land) and 46 (Rural Irrigation) may be granted

a concession so that the annualised amount of general rates payable is no more than the amount set as the

146

consent approvals, permitted developments

limitation of increase under section 116 of the Local Government Regulation 2012 for the relevant financial

Central Highlands Regional Council Annual Report 2022-2023

year. The ownership of the land must have been obtained

Council engaged an external professional. service

by way of transfer, separation or amalgamation of a

provider, Crowe Australasia, to perform the internal

rateable assessment, sale from or to, a close family

audit function.

member or legal entity controlled by a close family

The internal audit activity over the medium term is

member. The transfer or change must have occurred during the 2021-22 or 2022-23 financial year.

managed via a Strategic 3 Year Internal Audit Plan, while Amount (to theeach nearest the specific internal audit activities performed year$)

DEFERRED PAYMENT ARRANGEMENTS

are outlined in the Annual Internal Audit Plan. These

Upon application a ratepayer may enter into an

plans are developed in consultation with executive

agreement to defer payment of outstanding rates or

management, endorsed by the audit committee and

charges in accordance with the Rates and Charges

adopted by the elected council.

Collection Policy. Interest will not be applied while payments are made in accordance with the agreed and approved arrangement.

The following internal audits were completed and reported during the financial year: 1. Fraud Management and Prevention

FINANCIAL HARDSHIP Upon application requests for other assistance measures

2. Inventory Management and Stores

will be considered in accordance with the Financial

3. Business Continuity Plans

Hardship Policy.

4. Development Applications

CLASS CONCESSIONS

At each meeting, the audit committee monitor progress

Consideration may be given by council to grant a class

against the internal audit plan, including reviewing the

concession in the event that all or part of the local

outcomes of completed audits, management’s responses,

government area is declared a natural disaster area by the

progress and timeliness in addressing recommendations.

Queensland Government and/or where an extreme event

The minutes and recommendations of committee are

occurred that affected all or part of the property.

reported to council.

Competitive neutrality (s190(i) and (j)) There were no investigation notices given in the financial

External audit (s190) The annual external audit of council’s financial statements was conducted by BDO on behalf of the Queensland Audit Office in 2022-23. The external auditors attend audit committee meetings to present findings and recommendations. The external audit management letter and responses are also provided to the audit committee.

Internal audit (s190) An internal audit provides independent, objective assurance and advice, and is designed to add value to and improve council’s operations. It helps council by

Legislative disclosure requirements

year under s49for competitive neutrality complaints.

bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. It operates in accordance with the Internal Audit Charter, which sets out the mandate, roles and responsibilities of the internal audit function.

chrc.qld.gov.au

147

Capital and operating grants received We receive a number of grants each year from the state and federal governments to enable us to deliver many programs, projects and services to the community. In 2022-23 we received over 26 million in grants.

Legislative disclosure requirements

Capital grants

148

Project

Funding program

Bedford Weir Amenities

Resources Community Infrastructure Fund

Emerald Airport Runway Strip Remediation Works

Regional Airport Program

Emerald Saleyard Upgrade

Building Our Regions

Emerald State High School bus stop

School Transport Infrastructure Program

Tieri Capella Pipeline

Building Our Regions - BOR6

Construction of Spelling yards

Building Better Regions Fund Infrastructure Projects Stream

Rolleston ALA Runway

Remote Airstrip Upgrade Program

Bauhinia Sports Ground – Hard Cover Shade Shelter

Local Roads and Community Infrastructure Program (LRCI)

Blackwater Memorial Garden Landscaping Upgrade

Local Roads and Community Infrastructure Program (LRCI)

Capella Skate Park – Shade Shelter

Local Roads and Community Infrastructure Program (LRCI)

Access Sapphire Hall Amenities

Local Roads and Community Infrastructure Program (LRCI)

Agent Access To Public Walkways

Local Roads and Community Infrastructure Program (LRCI)

Andrews Road Footpaths

Local Roads and Community Infrastructure Program (LRCI)

Arcadia Valley Floodway

Local Roads and Community Infrastructure Program (LRCI)

Comet Hall Electrical

Local Roads and Community Infrastructure Program (LRCI)

Emerald Library Park Electrical

Local Roads and Community Infrastructure Program (LRCI)

Emerald Town Hall Electrical Compliance Works

Local Roads and Community Infrastructure Program (LRCI)

Ghungalu Nunee (Gardens) Stage 1

Local Roads and Community Infrastructure Program (LRCI)

Managed CCTV Services

Local Roads and Community Infrastructure Program (LRCI)

Off leash agility equipment

Local Roads and Community Infrastructure Program (LRCI)

Rolleston Hall Electrical

Local Roads and Community Infrastructure Program (LRCI)

Rolleston off leash dog park

Local Roads and Community Infrastructure Program (LRCI)

Roof Over Draining Pen at Dip

Local Roads and Community Infrastructure Program (LRCI)

Roy Day Multipurpose Stage 2

Local Roads and Community Infrastructure Program (LRCI)

Rubyvale Hall access amenities

Local Roads and Community Infrastructure Program (LRCI)

Springsure Beautification

Local Roads and Community Infrastructure Program (LRCI)

Springsure off leash dog park

Local Roads and Community Infrastructure Program (LRCI)

Tip Shop external roof

Local Roads and Community Infrastructure Program (LRCI)

Willows Hall Refurbishment Stage 1

Local Roads and Community Infrastructure Program (LRCI)

Duaringa Standpipe

Local Roads and Community Infrastructure Program (LRCI)

Central Highlands Regional Council Annual Report 2022-2023

Funding department Department of State Development, Infrastructure, Local Government and Planning

245,000.00

Department of Infrastructure, Transport, Regional Development & Communication

477,879.00

Department of State Development, Infrastructure, Local Government and Planning

504,732 .00

Department of Transport and Main Road

239,000.00

Department of Regional Development, Manufacturing and Water

599,265.00

Department of Industry, Science and Resources

606,768.00

Department of Industry, Science and Resources

156,750.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

68,158.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

165,562.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

56,280.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

17,500.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

22,000.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

32,500.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

50,000.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

12,000.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

50,050.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

77,000.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

401,355 .00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

301,860.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

14,287.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

24,750.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

72,600.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

16,500.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

192,500.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

24,750.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

302,500.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

72,600.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

9,702.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

50,000.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

83,185.00

chrc.qld.gov.au

Legislative disclosure requirements

Amount (to the nearest $)

149

Public recreation areas, Emerald Botanic Gardens.

Legislative disclosure requirements

Capital grants (cont.) Project

Funding program

Wealwandangie Floodways

Local Roads and Community Infrastructure Program (LRCI)

Glenlee Road Pave & Seal

Transport Infrastructure Development Scheme

Gregory Highway, Campbell Ford Drive to Emerald

Cycle Network

Botanic Gardens, design shared path Gregory Highway Cycleway

Cycle Network

Mulcahy’s Rd Pave & Seal

Transport Infrastructure Development Scheme

Mayfair Drive Road Emerald

Road To Recovery

Mitchell Street Emerald

Road To Recovery

Baird Street Emerald

Road To Recovery

Littlefield Street Blackwater

Road To Recovery

Flood Warning Network Improvements

QLD Risk Reduction and Resilience Fund

Smart Meters Capella

2022-2024 Local Government Grants and Subsidies Program (LGGSP)

Gemfields Skate Park

Building Better Regions

Emerald Retro Kindergarten Redevelopment

Building Better Regions

Total capital grants

150

Central Highlands Regional Council Annual Report 2022-2023

Funding department Department of Infrastructure, Transport, Regional Development, Communications and the Arts

100,000.00

Department of Transport and Main Roads

734,368.47

Department of Transport and Main Roads

206,011.58

Department of Transport and Main Roads

97,500.00

Department of Transport and Main Roads

872,530.00

Department of Transport and Main Roads

671,795 .00

Department of Transport and Main Roads

200,000.00

Department of Transport and Main Roads

220,666.00

Department of Transport and Main Roads

210,000.00

Queensland Reconstruction Authority

13,300.00

Local Government Grants and Subsidies Program (LGGSP)

64,080.00

Department of Industry, Science, Energy and Resources

55,503.00

Department of Industry, Science, Energy and Resources

334,526.00

Legislative disclosure requirements

Amount (to the nearest $)

$8,727,313.05

chrc.qld.gov.au

151

Operating grants Project

Funding program

General Purpose Financial Assistance

Financial Assistance Grant

Roadworks Financial Assistance

Financial Assistance Grant

Skilling Queenslanders for Work

Skilling Queenslanders for Work - First Start Program

Regional Airports Screening Infrastructure (RASI)

Regional Airports Screening Infrastructure

Regional Airports Screening Infrastructure (RASI) round 2

Regional Airports Screening Infrastructure

Regional Airports Screening Infrastructure (RASI) round 3

Regional Airports Screening Infrastructure

Regional Airports Screening Infrastructure (RASI) round 4

Regional Airports Screening Infrastructure

Electrical Audit

Local Roads and Community Infrastructure Program (LRCI)

Capella Cultural Centre – Painting and Refurbishment

Local Roads and Community Infrastructure Program (LRCI)

Various external painting

Local Roads and Community Infrastructure Program (LRCI)

Bogantungan hall painting

Local Roads and Community Infrastructure Program (LRCI)

Arcadia Valley Rd Replacement and Repair

Local Roads and Community Infrastructure Program (LRCI)

Buckland Rd Culvert Replacement and Repair

Local Roads and Community Infrastructure Program (LRCI)

Mungabunda Rd Culvert Replacement and Repair

Local Roads and Community Infrastructure Program (LRCI)

Sapphire Rubyvale Rd, Gemfields

Local Roads and Community Infrastructure Program (LRCI)

Springsure, Gemfields, Lochington, Buckland,

Local Roads and Community Infrastructure Program (LRCI)

Legislative disclosure requirements

Wealwandangie, Bauhinia Nogoa River Walking Track Emerald

Local Roads and Community Infrastructure Program (LRCI)

Culvert repairs - various locations

Local Roads and Community Infrastructure Program (LRCI)

Gemfields Planning Study

State Government 2022-23 Contribution

Bowen Basin Regional Roads Investment

Capability Development & Technical Coordination

Regional Skills Development Program

Annual State Emergency Service

State Emergency Service Support Grant

Evacuation Route Planning in Central Highland Township

Queensland Resilience and Risk Reduction Fund

Get Ready Queensland

2021 Flood Event

QRA 2021 Flood Event

2021 Flood Event

QRA 2021 Flood Event

2021 Flood Event

QRA 2021 Flood Event

Regional Arts Development Fund

First Five Forever Learning

Public Library Grant

State Public Library Grant

Service Development Subsidy

State Library of Queensland

Education and Training

Apprenticeships and Traineeships Program

Total operating grants

152

Central Highlands Regional Council Annual Report 2022-2023

Funding department Department of State Development, Infrastructure, Local Government and Planning

6,172,468.00

Department of State Development, Infrastructure, Local Government and Planning

5,883,774.00

Department of Education, Small Business and Training

120,000.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

106,990.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

585,373.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

197,818 .00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

296,727.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

237,500.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

101,718.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

117,363.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

35,919 .00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

120,687 .00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

154,313.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

278,942.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

49,005.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

2,598.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

14,209.00

Department of Infrastructure, Transport, Regional Development, Communications and the Arts

150,702.00

Department of Natural Resources

85,000.00

Department of Transport & Main Roads

58,065.50

Department Transport & Main Roads

14,506.60

Queensland Fire and Emergency Services

20,300.00

Queensland Reconstruction Authority

15,978.00

Queensland Reconstruction Authority

18,128.00

Queensland Reconstruction Authority

1,311,787.80

Queensland Reconstruction Authority

583,820.21

Queensland Reconstruction Authority

721,557.09

Department of Environment and Science

39,500.00

State Public Library

37,572.00

State Public Library

163,970.00

State Public Library

26,325.00

Department of Education, Small Business and Training

254,423.00

Legislative disclosure requirements

Amount (to the nearest $)

$17,977,039.20

chrc.qld.gov.au

153

Central Highlands Regional Council Audit Committee Report 2022-2023 For consideration by the audit committee and council, this

During a period of continuous change for Queensland

Annual Report by the Chairman of the Central Highlands

Local Government, the audit committee has monitored

Regional Council Audit Committee, records the major

and reviewed the integrity of financial documents,

decisions and actions taken during 2022/23 by the Central

considered reports from the CEO/Senior Management,

Highlands Regional Council Audit Committee.

the internal audit function, and the effectiveness and

This represents the last report before the March 2024

objectivity of council’s internal auditors, and reports from

Local Government Election.

the external auditors and Queensland Audit Office.

Objectives

Membership

The committee is established in accordance with Section

Section 210 of the Local Government Regulation 2012

105, Local Government Act 2009, and Sections 208- 211,

requires the membership of the committee to consist of

Local Government Regulation 2012 and Central Highlands

at least three and no more than six members. The council

Regional Council Audit Committee Charter.

Audit Committee Charter (Clause 5.0) provides that the

The committee operates within the adopted council authority, objectives, and charter to promote good corporate governance through the provision of independent assurance, oversight, and advice to

by council- two of the members to be Councillors and the other two members, including the committee chairman to be independent of council and nominated by council.

Council on matters relating to – internal and external

At the commencement of the financial year, membership

audit; financial statements and reporting; risk and fraud

of the committee comprised two (2) external members,

management; internal controls; cyber security and

appointed by council – Mr Graham Webb (Chair), and

legislative and organisational compliance.

Mr Geoff King and two (2) internal members – councillors

council and the committee have adopted a proactive

Legislative disclosure requirements

committee be comprised of four members determined

Christine Rolfe and Janice Moriarty.

approach, with guidance and recommendations from

The only change in the composition of the committee

the Queensland Audit Office (QAO- Jaquelin Thornley

occurred at the 8th December 2022, meeting with the

and John Crook); External Auditors (BDO, Jason Powell,

conclusion of the term for independent member Mr

Associate Director and Cameron Henry, Partner); Internal

Geoff King, after six years’ service. Mr King’s knowledge,

Auditor (Crowe Australasia- Donna Sinanian and Cynthia

experience, professionalism, contribution, and outstanding

Iafano ) and council’s Chief Executive Officer, Sharon

service in assisting and implementing and maintaining an

Houlihan/Management, Carolyn Knudsen, General

efficient and effective internal audit function by his ability

Manager, Commercial and Corporate Services, Rhys

to ensuring compliance with the legislative responsibilities

Dennison, Manager Governance, Property and Information

of the committee were acknowledged by the committee

Management and with the support of other managers/

and council.

administration in preparation, education, internal controls, and continuous oversight. Thank you all for your individual and collective contributions to the success of the committee.

Expressions of interest closing on 20th October 2022 were invited for the vacant independent member position. Following the council appointment of a selection committee, and after consideration of applications

The committee has no authority and does not replace the

for the position, the committee recommended and

management responsibilities of executive management,

council agreed at its meeting on 14th December 2022

but rather acts as a resource of independent advice to

to appoint Mr Peter Sheville who demonstrated his

council and the Chief Executive Officer (CEO).

experience in accounting, financial management, internal audit functions, and technical expertise suitable for the independent role. Mr Sheville attended and was welcomed to his first meeting on 16th March 2023.

154

Central Highlands Regional Council Annual Report 2022-2023

council for the results of the financial year ended 30th

Meetings The Audit Committee met its legal responsibilities (Clause 8.0 of Charter) – “meet at least four (4) times each financial year with authority to convene additional meetings as

June 2022, that council received an unmodified audit opinion and a financial sustainability assessment risk rating of moderate.

required to consider financial statements and annual

7. Monthly financial statements

planning matters.“

8. Quarterly reports on two controlled entities, the

Six (6) meetings were held during 2022/23. Meetings were held on 1st September 2022 (Emerald); 8th September

financial statements for which are audited separately by external auditors BDO.

2022 (Teleconference for purpose of considering the draft

9. Briefing on review of Council Organisational Structure

unaudited 2021-22 consolidated financial statements);

10. Major review of internal controls, risk and compliance

21 October 2022 (Microsoft Teams Meeting for tabling

including Risk Management updates, Governance

of audited Financial Statements and finalisation of 2022

framework -compliance and integrity, ICT Disaster

External Audit Plan); 8 December 2022 (Emerald);

Recovery Plan updates and the link to council’s

16th March 2023 (Emerald); and 9th June 2023 (Emerald).

business continuity plan

11. ICT Security Improvement Update and ICT

At each meeting, the committee thoroughly and

Projects update.

objectively made recommendations and reported to council on matters the committee considered required

12. Business Activity Reports from CEO/management

action or improvement by council. Actions taken by

13. Annual Valuation Report 2022/23

council, towards continuance improvements and financial compliance, were reported back to the committee at

14. Acknowledged successes/achievements of Council Management Teams in Queensland Training Awards

subsequent committee meetings.

and as Large Employer of the Year, 15. Internal Audit Reports including key reports on

Summary of key actions by committee in providing guidance to council on governance/financial and risk management oversight

cyber security 16. External audit reports including comprehensive reports from the Queensland Audit Office.

although not limited to all subjects covered, compliance with the Charter and Legislation, the Committee, met

17. On behalf of the Committee completed in a ORIMA survey which sought feedback from Audit Committee Chairs on the QAOs performance in delivering audit services

its obligations during 2022/23 by considering and/or

18. Participation in interactive training on the board’s role

reviewing the following:

in cyber on 27th June 2023.

1. Audit Committee Priorities Guide

19. Asset Management Policy and Asset Management

2. Internal Audit Charter review

Strategy 2022-2026

3. Audit Committee Charter review

20. Shell Financial Statements

4. 2023 External Audit Plan, focusing on the key areas of

21. Oversight of the Annual Report preparation, adoption,

valuation of infrastructure assets, appropriateness of procurement policies and practices and completeness of provision of landfill restoration. The Plan also includes a review of information systems dealing with a cyber-attack.

and public release 22. Internal audit to identify processes and controls on the operating effectiveness over the procurement process.

Legislative disclosure requirements

Beyond the summaries in the preceding paragraphs, and

23. Review and understanding of the council’s sound financial position and financial sustainability compared

5. Unaudited financial statement and the financial sustainability statements for the financial year 2021/22 6. Advice from Queensland Audit Office (20th October

to the other Queensland local governments, summarised in the QAO Financial Audit Report presented to Parliament in May 2023.

2022) to CEO, Mayor, Chair of Audit Committee and to

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155

Appreciation The Agendas for audit committee meetings for the six meetings were usually large in volume and content. They included well developed CEO/senior management reports and very professional reports and guidance from the Queensland Audit Office, internal auditors, and external auditors. Although covered in the body of this report, the successful outcome of meetings can also be measured by the commitment (against a backdrop of many other competing priorities) of audit committee members and permanent invitees. The other quiet achievers, who contributed to a successful year for the committee, in assisting me and ensuring that committee agendas/minutes and correspondence are prepared and distributed in a timely manner and whose contributions are appreciated are council officers – Trish Wheeler, Maddi Stanton and Marnie Wills. Thank you all. Success is measured in many ways. By any objective assessment, the Central Highlands Regional Council Audit Committee has enjoyed a successful year as reported in this Annual Report and progressively during 2022/23 in

Legislative disclosure requirements

meeting reports to council.

GRAHAM WEBB PSM CHAIRMAN, CENTRAL HIGHLANDS REGIONAL COUNCIL AUDIT COMMITTEE 26TH SEPTEMBER 2023

Lookout, Springsure

156

Central Highlands Regional Council Annual Report 2022-2023

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157

Legislative disclosure requirements

Glossary of terms AAA / Australian Airport Association AICD / Australian Institute of Company Directors Annual report / An overview of the activities of council for the financial year. This report gives a comprehensive easy-to-read summary of what your council has been

a not-for-profit organisation that is the lead economic and tourism development agency for the Central Highlands region CHRC / Central Highlands Regional Council

doing within the community, including a comprehensible

CHRRUP / The Central Highlands Regional Resources

community financial report and a complete

Use Planning Cooperative is an independent community-

financial summary.

owned organisation dedicated to increasing the

ALGA / Australian Local Government Association Asset / An item that has potential or actual value to an organisation.

sustainability of natural resources Council / Refers to Central Highlands Regional Council Community / The people living, working and visiting the

Asset management / A systematic approach to

Central Highlands.

managing assets through all lifecycle phases. This

Community engagement / Expands on community

involves applying a combination of engineering, financial

consultation to include wider processes of education,

and other technical practices to the management of

advocacy, communication and participation that also

infrastructure, costs, opportunities, risks and performance.

contribute to council decision-making

Audit / An examination of the records, statements,

Corporate plan / Sets out the council’s strategic direction

systems and procedures of an organisation together with

for the coming five years and is based on the outcomes

its stated claims for performance

and goals in the Central Highlands 2022 Community

Budget / Refers to the Central Highlands Regional Council Budget for 2022-23 Capital expenditure / Represents expenditure on a capital project.

Legislative disclosure requirements

CHDC / Central Highlands Development Corporation,

Capital works / Works undertaken to create a new asset

Plan. It’s the tool we use to consider the priority of projects and services and balance their delivery with available resources. COVID or COVID-19 / Refers to the coronavirus pandemic CQROC / Central Queensland Organisation of Councils

or space, or to change the use, function or layout of an

CRG – Community Reference Group / A group of

existing asset or space

community representatives established in each of the

Central Highlands 2022 Community Plan / A 10-year plan providing a long-term ‘road map’ for the Central Highlands, setting out goals, priorities and aspirations for our 13 unique place communities as well as the whole region Central Highlands Regional Galleries / Refers to the council-managed art galleries in Emerald and Springsure CEO / Chief Executive Officer CCTV / closed circuit television

region’s thirteen townships under the Central Highlands 2022 Community Plan. The aim of these groups is to engage with their communities and develop individual action plans to advance their own communities as well as the Central Highlands. CRM / Refers to a request logged in council’s customer request management (CRM) system. DAF / Department of Agriculture and Fisheries ECM / Enterprise Content Management, council’s

CHAA / Central Highlands Accelerate Agribusiness

document management system

CHACAC / Central Highlands Arts and Cultural

E-news / Electronic newsletter

Advisory Committee

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Central Highlands Regional Council Annual Report 2022-2023

Governance / The system by which council business

RAP / Reconciliation Action Plan

is controlled and directed, especially with regard to

REDI / Regional Economic Development Incentive

regulation of decision-making procedures

REMPLAN / A web-based tool providing detailed

Have Your Say, Central Highlands / Council’s online

demographic, economic and community data for

community engagement platform

businesses and community groups

ICT / Information communication technology

ROSI / Roads of Strategic Importance

Infrastructure / The physical and organisational structures and facilities (roads, buildings, water treatment

RYAN / Regional Youth Alliance Network

plants) needed for the operation of Central Highlands’

SaaS / Software as a Service

communities

SES / State Emergency Service

IPWEA / Institute of Public Works Engineering Australasia

Stakeholder / A person or organisation with an interest in

LDCC / Local Disaster Coordination Centre

the outcome or output or is affected by services, activities, policies, services, programs, or strategies

LDMG / Local Disaster Management Group LGAQ / Local Government Association of Queensland

Stock route / A designated route used for moving livestock on foot, pasture for emergency agistment and

LGIP / Local Government Infrastructure Plan

long-term grazing

LGMA / Local Government Management Association

TMR / Department of Transport and Main Roads

NAIDOC / National Aborigines and Islanders Day

YouthInc / Council’s youth development service

Observance Committee NHVR / National Heavy Vehicle Regulator OneCouncil / A corporate software solution designed by TechnologyOne for local government.

of the corporate plan. It shows what projects, services and activities are current for the financial year and the progress of each as at the end of each quarter (3-month period). Operational expenditure / Money spent on the ongoing costs of running council and its services P&C / Parents and citizens PMO / Project management office Policy / A statement formally adopted by council or the chief executive officer that describes the council’s position

Legislative disclosure requirements

Operational plan / The operational plan is the detail

on a particular issue PRE / Public relations and events RADF / Regional Arts Development Fund

chrc.qld.gov.au

159

Financial statements

The Emerald Botanic Thriving flora across theGardens. region

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Central Highlands Regional Council Annual Report 2022-2023

Financial statements

Financial Statements

chrc.qld.gov.au

161

Community financial report The community financial report provides details of the 2022-2023 financial statements in a plain readable way that is easy for the community to understand. The full financial statements are provided at the end of the annual report. The financial statements are audited by the Queensland Audit Office. For 2022-2023, the auditor has issued an audit opinion stating that the financial statement report complies with local government legislation, the Australian accounting standards and that they give a true and fair view of council’s financial performance and position.

Simplified statement of comprehensive income The statement of comprehensive income is one of the key statements forming part of the financial report. It is often referred to as the profit and loss statement. It details what council has earned (revenue) and what costs (expenses) council incurred in operating and maintaining assets to deliver services to the community during the financial year. 2022-23

2021-22

$000

What we levied our ratepayers

123,377

107,356

What we invoiced our customers

29,765

34,352

What we received as grants and subsidies

17,499

19,529

Interest received on our investments

3,660

1,336

Our other miscellaneous revenue

3,242

3,555

Council’s total recurrent revenue

177,543

166,128

What we spent on our staff

(50,982)

(46,050)

What we paid our suppliers

(77,423)

(76,752)

What we paid our bankers

(3,874)

(3,620)

What we set aside for renewal of assets

(41,510)

(36,905)

(221)

(306)

Council’s total recurrent expenditure

(174,010)

(163,633)

Council’s operating surplus/(deficit)

3,533

2,495

8,721

17,842

128

466

Write off/disposal of community assets renewed or replaced

(1,909)

(9,539)

Council’s capital surplus/(deficit)

6,940

8,769

Council’s net earnings/(loss)

10,473

11,264

How did council perform Revenue

Expenses

Financial statements

Our other miscellaneous expenses

Capital revenue and expenses: Grants and contributions to build/upgrade community assets Our other capital income

Council made an operating surplus of $3.5 million in 2022-2023 and our long-term forecasting and planning indicates that this favourable position will be maintained over the medium term.

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Central Highlands Regional Council Annual Report 2022-2023

Eastern grey kangaroo

How we raised our revenue

How we spent our revenue

Council raises about 82% of revenue from its own sources

The largest cost item for council is materials and services

- rates, sales, recoverable works and fees and charges.

(44%) for the maintenance of key community assets and

This indicates that council has control over its financial

expenditure related to contract work carried out for the

sustainability and is not reliant on government grants.

Department of Transport and Main Roads (TMR). The next largest cost items are payments to staff (29%) and funds

REVENUE CATEGORY AS % OF TOTAL REVENUE 2.0%

set aside as deprecation to renew community assets (24%).

1.5%

EXPENDITURE CATEGORY AS % OF TOTAL REVENUE

4.7% 0.1%

0.2% 9.4%

0.1%

1.1%

3.3% 23.6%

29.0%

2.2%

66.2%

Rates and levies

Sale proceeds of developed land

Sales and recoverable works

Interest income

Fees and charges

Other operating revenue

Operating grants

Capital grants and subsidies

Employee costs

Depreciation

Other capital income

Materials and services

Cost of developed land

Finance costs

Capital expenses

44.0%

chrc.qld.gov.au

Financial statements

12.6%

163

Simplified statement of financial position The statement of financial position is another major statement in the financial report and is often referred to as the balance sheet. It shows what we own (assets) and what we owe (liabilities), with the difference being the net worth of council (community equity). Council’s community net worth at the end of the financial year is $1.7 billion placing council in a good position to continue to provide essential services to the community. 2022-23

What is council’s net worth

2021-22

$000

Assets we own

1,688,688

1,603,855

Money we have in the bank

109,009.00

93,034

Money owed by ratepayers

28,966

31,660

5,754

5,836

1,832,417

1,734,385

Assets

and customers Inventory we hold Council’s total assets Liabilities

Financial statements

2022-23

2021-22

$000

993,128

929,676

Water infrastructure

198,453

184,639

Sewerage infrastructure

139,670

132,172

Buildings

110,959

106,817

Site improvements

78,544

70,138.

Airport

58,108

56,876

Land

29,215

28,643

community infrastructure assets Roads, bridges and drainage network

What we owe our suppliers

19,181

17,587

Plant and equipment

26,443

25,188

What we owe our lenders

76,205

71,649

Office furniture and fittings

2,105

2,251

What future commitments

31,998

29,963

Heritage and cultural

189

186

51,233

66,936

1,688,037

1,603,522

we have

Work in progress

Council’s total liabilities

127,384

119,199

Council’s community wealth or net worth

1,705,033

1,615,186

Council’s total community infrastructure assets

Council’s community infrastructure assets have increased

Council’s major asset is community infrastructure of

by $85 million during the year. This reflects the net impact

$1.7 billion. The sealed and unsealed road network

of several factors such as the capital works program,

accounts for 59% of infrastructure assets. The water

depreciation, disposals, write offs and revaluation

and sewerage networks make up the next largest asset

adjustments. Council undertook desktop (indexation)

groupings at a combined 20%. Council has had significant

revaluations of all major asset classes during the year.

capital works programs over the last few years, and this is reflected in the $51 million of assets under construction (work in progress). These costs will be allocated to the relevant asset group once the projects are completed.

164

What are council’s

The valuation process accounted for $84 million of the increase in the value of community infrastructure assets this financial year.

Central Highlands Regional Council Annual Report 2022-2023

1.57% 0.12% 1.73% 3.44% 4.65%

0.01%

3.03% 8.27%

Total community infrastructure assets

6.57% 58.85%

1.57% 0.12% 1.73% 3.44% 4.65%

11.76%

0.01%

3.03% 8.27%

6.57% 58.85%

Roads and bridges

Site improvements

Water

Airport

Buildings

Land

Sewerage

Plant and equipment

Works in progress

Oﬃce furniture and ﬁxtures Heritage and cultural

11.76%

Roads and bridges

Site improvements

Water Airport Council’s financial sustainability indicators Buildings sustainability indicators Land Financial provide an insight into the ability of council to maintain its community assets and to Sewerageservices to the community Plant provide in and theequipment short to medium term. Works in progress

Oﬃce furniture and ﬁxtures

Each year we measure our performance using three financial sustainability ratios. These performance indicators Heritage and cultural

measure our performance against industry benchmarks to ensure we remain financially sustainable in the long-term. Indicator

Definition

Target Range

2022-23

2021-22

Operating Surplus Ratio

Measures the extent to which operating

0% to 10%

1.99%

1.50%

Measures whether council is spending

greater

73.23%

76.95%

enough each year to keep community

than 90%

-9.09%

-6.80%

revenue exceeds operating expenditure in order to provide surplus funds for investment in community infrastructure, and

Asset Sustainabiltiy Ratio

infrastructure assets in good condition. Net Financial Liabilities Ratio

Measures whether council’s liabilities can

less than 60%

be serviced by its operating revenue and indicates how well debt is being managed.

Financial statements

for the repayment of borrowings.

All indicators, except for the asset sustainability ratio are within the target benchmark. This short-term result is not a concern due to the good condition of council’s predominately long-life infrastructure assets which are being renewed at a standard to ensure service levels are maintained.

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165

Central Highlands Regional Council GENERAL PURPOSE FINANCIAL STATEMENTS for the year ended 30 June 2023

Financial statements

A regional council committed to sustainability leading and servicing our communities.

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Central Highlands Regional Council Annual Report 2022-2023

Central Highlands Regional Council General Purpose Financial Statements for the year ended 30 June 2023

Table of Contents

Page

1. Primary Financial Statements:

Statement of Comprehensive Income Statement of Financial Position Statement of Changes in Equity Statement of Cash Flows

2 3 4 6

Note Details 1 Information about these financial statements 2(a) Council functions - component descriptions 2(b) Council functions - analysis of results by function 3 Revenue 4 Interest and other income 5 Other capital income 6 Employee benefits 7 Materials and services 8 Finance costs 9 Capital expenses 10 Cash, cash equivalents and financial assets 11 Receivables 12 Inventories 13 Other assets 14 Property, plant and equipment 15 Contract balances 16 Leases 17 Payables 18 Borrowings 19 Provisions 20 Other liabilities 21 Asset revaluation surplus 22 Commitments for expenditure 23 Contingent liabilities 24 Superannuation - regional defined benefit fund Reconciliation of net result for the year to net cash inflow (outflow) 25 from operating activities 26 Reconciliation of liabilities arising from finance activities 27 Minor correction of error 28 Events after the reporting period 29 Financial instruments and financial risk management 30 National competition policy 31 Transactions with related parties

Page 7 9 10 11 15 16 16 17 18 18 19 21 23 24 25 35 36 40 41 42 46 47 48 49 49 51 52 53 54 55 59 60

3. Management Certificate

4. Independent Auditor's Report

5. Current Year Financial Sustainability Statement

65 67 68

6. Unaudited Long Term Financial Sustainability Statement

70 72

Certificate of Accuracy - Current Year Financial Sustainability Statement Independent Auditor's Report - Current Year Financial Sustainability Statement Certificate of Accuracy - Unaudited Long Term Financial Sustainability Statement

Financial statements

2. Notes to the Financial Statements

page 1

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167

Central Highlands Regional Council Statement of Comprehensive Income for the year ended 30 June 2023

Consolidated

Council

2023 $'000

2022 $'000

2023 $'000

2022 $'000

3a 3b 3c 3d

123,377 6,285 23,546 17,663 170,871

107,356 5,145 29,261 20,007 161,769

123,377 6,219 23,546 17,499 170,641

107,356 5,091 29,261 19,529 161,237

Capital revenue Grants, subsidies, contributions and donations Total capital revenue

8,721 8,721

17,842 17,842

8,721 8,721

17,842 17,842

Other income Rental income Interest received Other income Other Capital income Total other income

16 4a 4b 5

991 3,692 2,255 128 7,066

1,366 1,337 2,424 471 5,598

991 3,660 2,251 128 7,030

1,142 1,336 2,413 466 5,357

186,658

185,209

186,392

184,436

6 7 8

52,131 76,281 3,901

47,496 75,540 3,667

50,982 77,423 3,874

46,050 76,752 3,620

41,516 299 174,128

36,958 124 260 164,045

41,510 221 174,010

36,905 124 182 163,633

1,909 1,909

9,539 9,539

1,909 1,909

9,539 9,539

Total expenses

176,037

173,584

175,919

173,172

Net result

10,621

11,625

10,473

11,264

Items that will not be reclassified to net result Increase/(decrease) in asset revaluation surplus 21

83,227

62,113

83,227

62,113

Total comprehensive income for the year

93,848

73,738

93,700

73,377

Notes

Income

Revenue Recurrent revenue Rates, levies and charges Fees and charges Sales revenue Grants, subsidies, contributions and donations Total recurrent revenue

Total income Expenses

Recurrent expenses Employee benefits Materials and services Finance costs Depreciation and amortisation: - Property, plant and equipment - Intangible assets - Right of use assets Total recurrent expenses

Financial statements

Other expenses Capital expenses Total other expenses

Other comprehensive income

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

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Central Highlands Regional Council Annual Report 2022-2023

page 2

Central Highlands Regional Council Statement of Financial Position as at 30 June 2023

Consolidated Notes

Council

2023 $'000

2022 $'000

2023 $'000

2022 $'000

108,067 3,163 18,459 5,776 1,091 9,295 145,851

92,169 3,151 21,346 5,855 2,045 8,352 132,918

105,846 3,163 18,426 5,754 1,091 9,251 143,531

89,883 3,151 21,288 5,836 2,045 8,300 130,503

184 9 1,688,077 1,158 3 14 1,689,445 1,835,296

11 1,604,717 914 5 27 1,605,674 1,738,592

184 9 1,688,037 642 14 1,688,886 1,832,417

11 1,603,522 320 2 27 1,603,882 1,734,385

18,201 1,040 6,145 253 14,004 959 40,602

17,253 376 5,571 240 12,576 987 37,003

18,128 1,040 6,145 185 13,873 959 40,330

17,201 376 5,571 190 12,444 987 36,769

13 70,060 953 13,480 3,058 87,564

10 66,078 723 13,250 2,982 83,043

13 70,060 473 13,450 3,058 87,054

10 66,078 140 13,220 2,982 82,430

128,166

120,046

127,384

119,199

1,707,130

1,618,546

1,705,033

1,615,186

649,307 1,057,823 1,707,130

569,819 1,048,727 1,618,546

649,307 1,055,726 1,705,033

569,819 1,045,367 1,615,186

ASSETS

Current assets Cash and cash equivalents Financial assets Receivables Inventories Contract assets Other assets Total current assets Non-current assets Receivables Equity Accounted Investments Property, plant and equipment Right of use assets Intangible assets Other assets Total non-current assets

10 10 11 12 15 13

11 14 16 13

TOTAL ASSETS

Non-current liabilities Payables Borrowings Lease liabilities Provisions Other liabilities Total non-current liabilities

17 15 18 16 19 20

17 18 16 19 20

TOTAL LIABILITIES

Net community assets

COMMUNITY EQUITY

Asset revaluation surplus Retained surplus

Total community equity

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

chrc.qld.gov.au

Financial statements

LIABILITIES

Current liabilities Payables Contract liabilities Borrowings Lease liabilities Provisions Other liabilities Total current liabilities

page 3

169

Central Highlands Regional Council Statement of Changes in Equity for the year ended 30 June 2023

Consolidated

Asset

Notes

revaluation

Retained

Total

surplus $'000

equity $'000

569,819

1,048,727

1,618,546

(3,739)

(114)

(3,853)

2023

Balance as at 1 July 2022 Minor correction to opening balance

Updated balance as at 1 July 2022 Net result

566,080

1,048,613

1,614,693

10,621

83,917

Other comprehensive income for the year - Increase/(decrease) in asset revaluation surplus

83,917

- Change in value of future rehabilitation costs

(690)

(1,411) (1,411)

(1,411)

Other comprehensive income

83,227

81,816

Total comprehensive income for the year

83,227

9,210

92,437

Balance as at 30 June 2023

649,307

1,057,823

1,707,130

507,706

1,037,102

1,544,808

11,625

- Other movements

2022

Balance as at 1 July 2021 Net result Other comprehensive income 14

66,827

- Change in value of future rehabilitation costs

(4,714)

Other comprehensive income

(4,714) 62,113

62,113

Total comprehensive income for the year

62,113

11,625

73,738

Balance as at 30 June 2022

569,819

1,048,727

1,618,546

Financial statements

- Increase/(decrease) in asset revaluation surplus

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

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Central Highlands Regional Council Annual Report 2022-2023

page 4

Central Highlands Regional Council Statement of Changes in Equity for the year ended 30 June 2023

Council

Asset

Notes

revaluation

Retained

Total

surplus $'000

equity $'000

569,819

1,045,367

1,615,186

(3,739)

(114)

(3,853)

2023

Balance as at 1 July 2022 Minor correction to opening balance

Updated balance as at 1 July 2022 Net result

566,080

1,045,253

1,611,333

10,473

Other comprehensive income for the year - Increase/(decrease) in asset revaluation surplus

83,917

- Change in value of future rehabilitation costs

Other comprehensive income

(690) 83,227

83,227

Total comprehensive income for the year

83,227

10,473

93,700

Balance as at 30 June 2023

649,307

1,055,726

1,705,033

507,706

1,034,103

1,541,809

11,264

(690)

2022

Balance as at 1 July 2021 Net result Other comprehensive income - Increase/(decrease) in asset revaluation surplus

66,827

- Change in value of future rehabilitation costs

Other comprehensive income

(4,714) 62,113

62,113

Total comprehensive income for the year

62,113

11,264

73,377

Balance as at 30 June 2022

569,819

1,045,367

1,615,186

Financial statements

(4,714)

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

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171

Central Highlands Regional Council Statement of Cash Flows for the year ended 30 June 2023

Consolidated

Council

2023 $'000

2022 $'000

2023 $'000

2022 $'000

159,995 (138,531) 21,464

152,598 (122,478) 30,120

159,968 (138,661) 21,307

152,203 (121,882) 30,321

3,692 1,090 19,341 9,505

1,337 1,366 19,923 1,955

3,660 1,090 19,177 9,490

1,336 1,142 19,529 1,944

(3,275)

(3,050)

(3,216)

(3,050)

51,817

51,651

51,508

51,222

1,147 8,599 4

5,010 15,715 21,489

1,147 8,599 4

5,003 15,715 21,489

Payments for financial assets Payments for property, plant and equipment

(12) (49,838)

(55,861)

(12) (49,627)

(55,801)

Net cash - investing activities

(40,100)

(13,647)

(39,889)

(13,594)

10,000

Repayment of borrowings Repayments made on leases (principal only)

(5,444) (375)

(10,863) (215)

(5,444) (212)

(10,863) (177)

Net cash flow - financing activities

4,181

(1,078)

4,344

(1,040)

Net increase/(decrease) for the year

15,898

36,926

15,963

36,588

Cash and equivalents - beginning of the financial year

92,169

55,243

89,883

53,295

Cash and cash equivalents - closing

108,067

92,169

105,846

89,883

Notes

Cash flows from operating activities Receipts from customers Payments to suppliers and employees Receipts:

Interest received Rental income Non capital grants and contributions Other

Payments:

Borrowing costs Net cash - operating activities Cash Flows from investing activities

Receipts:

Proceeds from sale of property, plant and equipment Grants, subsidies, contributions and donations Net transfer (to)/from cash investments

Payments:

Cash flows from financing activities Receipts:

Proceeds from borrowings

Financial statements

Payments:

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

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Central Highlands Regional Council Annual Report 2022-2023

page 6

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 1. Information about these financial statements Basis of preparation

Council is constituted under the Queensland Local Government Act 2009 and is domiciled in Australia. These general purpose financial statements are for the period 1 July 2022 to 30 June 2023 and have been prepared in compliance with the requirements of the Local Government Act 2009 and the Local Government Regulation 2012. Central Highlands Regional Council (council) is a not-for-profit entity for financial reporting purposes and these financial statements comply with Australian Accounting Standards and Interpretations as applicable to not-for-profit entities. These financial statements have been prepared under the historical cost convention except for the revaluation of certain classes of property, plant and equipment.

(1.b)

Basis of Consolidation

Council and its controlled entities together form the consolidated entity. The financial statements of controlled entities are included in the consolidated financial statements where material by size or nature, from the date when control commences until date when control ceases. In the process of reporting the council as a consolidated entity, all transactions with controlled entities have been eliminated. In addition, the accounting policies of all controlled entities have been adjusted, on consolidation where necessary, to ensure that the financial report of the consolidated entity is prepared using accounting policies that are consistent with those of the council. The following entities have been consolidated: Central Highlands Development Corporation Limited: The Central Highlands Development Corporation Limited (CHDC) was formed in 1997 with the primary objective to facilitate projects and initiatives across the region. The company has a Chief Executive Officer and seven directors consisting of the Mayor, two councillors, council's Chief Executive Officer and three independent community members.

Central Highlands (QLD) Housing Company Limited: The Central Highlands (QLD) Housing Company Limited (CHHC) was formed in 2012 with a principal object to provide affordable housing in the council region. The mayor, three councillors and three invited community members were directors of the company, however as at 12 September 2022, the powers of the directors ceased and council no longer controlled the entity for the following reasons. At a board meeting on 30 May 2022, the directors of CHHC agreed to Members Voluntary Liquidation (MVL) and for the delegate to proceed with a report to council to commence the process. As the sole permanent member under the Constitution, council resolved at the general meeting of 28 June 2022 that council's delegate may affirm the resolution to wind up CHHC subject to the directors making a declaration of solvency. At the board meeting on 22 August 2022, the directors resolved to commence MVL and signed a declaration of solvency which was submitted to the Australian Securities and Investment Commission (ASIC) to initiate MVL of the company by declaring that the company is able to pay its debts in full in the next 12 months. On 12 September 2022, council in its capacity as the sole member of CHHC resolved to proceed with the MVL under rule 6.9 of the Constitution. The liquidator, McGrath Nicol, was appointed to take control and manage the wind down and de-registration of the company. Pursuant to the Corporations Act, all the powers of the directors are suspended on the appointment of the liquidator. The CHHC constitution allows the liquidator to distribute CHHC's assets to an entity with similar objects to those of CHHC once the liquidator has paid all known creditors and confirmed that are no other claims. All current tenancy agreements have continued as normal following the appointment of the liquidator. The final stage of the statutory MVL process, which has not yet been completed, will result in the distribution of assets to an appropriate charitable entity. ASIC will then automatically deregister the company three months after the completion of the MVL.

Financial statements

(1.a)

The following entities have not been consolidated:

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173

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 1. Information about these financial statements (continued) (1.c)

New and revised Accounting Standards adopted during the year

Council adopted all standards which became mandatorily effective for annual reporting periods beginning on 1 July 2022. None of these standards had a material impact on the reported position, performance and cashflows.

(1.d)

Standards issued by the AASB not yet effective

The AASB has issued Australian Accounting Standards and Interpretations which are not effective at 30 June 2023, these standards have not been adopted by the consolidated entity and will be included in the financial statements on their effective date. None of the standards are expected to have a material impact for Council's financial statements.

Financial statements

Where necessary, judgements, estimates and assumptions have been used in preparing these financial statements. Those that have a significant effect, or risk of causing adjustment to council's assets or liabilities relate to: • • •

(1.f)

Valuation, impairment and depreciation of Property, Plant & Equipment - Note 14 Provisions - Note 19 Contingent liabilities - Note 23

Rounding and Comparatives

The financial statements are in Australian dollars and have been rounded to the nearest $1,000 or, where that amount is $500 or less, to zero, unless otherwise stated.

The following list identifies all the new and amended Australian Accounting Standards, and Interpretation, that were issued but not yet effective at the time of compiling these statements that could be applicable to Councils.

Comparative information has been restated where necessary to be consistent with disclosures in the current reporting period.

Effective for NFP annual reporting periods beginning on or after 1 January 2023

Council receives volunteer services to assist with the library, gallery and information centre operations. Council has not recognised these services in the Statement of Comprehensive Income as they would not be purchased if not donated and they cannot be reliably measured.

•

AASB 2021-1 Amendments to Australian Accounting Standards - Classification of Liabilities as Current or Non-Current and associated standards (amended by AASB 20216 and AASB 2022-6 Amendments to Australian Accounting Standards - Non-current Liabilities with Covenants)

•

AASB 2021-3 Amendments to Australian Accounting Standards - Annual Improvements 2018-2021 and Other Amendments

•

AASB 2022-2 Amendments to Australian Accounting Standards Disclosure of Accounting Policies and Definition of Accounting Estimates (amended by AASB 2022-6)

(1.g)

(1.h)

Volunteer Services

Taxation

Council is exempt from income tax, however is subject to fringe benefits tax (FBT), goods and services tax (GST) and payroll tax on certain activities. The net amount of GST recoverable from, or payable to, the Australian Taxation Office is shown as an asset or liability respectively.

Effective for NFP annual reporting periods beginning on or after 1 January 2024 •

174

(1.e) Estimates and Judgements

AASB 2022-10 Amendments to Australian Accounting Standards - Fair Value Measurement of Non-Financial Assets of Not-for-Profit Public Sector Entities

Central Highlands Regional Council Annual Report 2022-2023

page 8

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 2(a). Council functions - component descriptions During the 2023 financial year Council undertook a minor restructure of its operations which are reflected below. As a result, the 2022 comparatives have been restated in accordance with the new structure. The activities relating to the council's components reported on in Note 2(b) are as follows : Executive Management Provides organisational leadership and executive oversight and has responsibility for workplace health and safety. The objective of this function is to be open and accountable and deliver community driven outcomes. CFO Office Provides the important support functions of finance, treasury and procurement. Corporate Revenue and Expenses This function is responsible for the recognition and oversight of income and expenditure not allocated to any other specific function, such as general rates and corporate revenue and expenditure. Communities The primary goal of this function is to ensure that the council region is a vibrant, well planned and connected community. This function includes: corporate communications, libraries, parks and recreation facilities, planning and development, flood mitigation, disaster management and health and environment. The oversight of the waste management business activity is also provided by this function. Waste Management This business activity is responsible for the provision of facilities in the region relating to waste collection. recycling, refuse and landfills. The main objective of this activity is to protect and support the community and natural environment by continually pursuing waste reduction, recovery and recycling initiatives. Commercial and Corporate Services This function provides the executive oversight of council's Airport and saleyard business activities and is also responsible for activities relating to property and customer service. A key objective of this function is to ensure council's customer service charter is followed and quality customer service is provided to the community. This funtion is also responsible for Information technology, human resource management and governance. The objective of this function is to provide accurate and timely information to enable council to make sound informed decisions and meet all statutory requirements.

Airport This business activity is responsible for the operation and maintenance of council's airport facilities across the council region. The main objective of this activity is to ensure the community is serviced with commercial air travel facilities and to enhance the accessibility and development potential of the region. Infrastructure and Utilities This function is responsible for the maintenance and construction of a high quality and effective road network for the region. The project management and contract deleivery, fleet, workshops and depots operations, and the oversight of the water and sewerage businesses activities are also included in this function. Sewerage This business activity is responsible for the provision of sewerage facilities in the council region relating to connection, collection, disposal and treatment services. The main objective of this business activity is to support a healthy and safe community through sustainable sewerage services.

Financial statements

Saleyards The Saleyards business activity is responsible for the provision and maintenance of saleyard facilities in the council region. The primary objective is to support local producers by providing efficient facilities to enable them to sell their livestock.

Water This business activity is responsible for the provision of water supply facilities in the region including quality measurement, connection and treatment services. The main objective of this business activity is to support a healthy and safe community through sustainable water supply services. page 9

chrc.qld.gov.au

175

8,721

Other $'000 34 1 (42) 135 128 -

128

Other $'000 16 450 466 5

471

Recurring

Net Result from recurring operations

Net result

Total assets

$'000 (5,809) (24,967) (20,533) 87,186 (21,621) 402 1,748 799 64 (6,005) 11,264 361

11,625

1,738,592

$'000 106,644 962,351 11,180 241,824 702 61,122 2,172 138,607 209,783 1,734,385 4,207

$'000 113,072 1,016,070 9,051 264,536 769 61,644 2,091 141,645 223,539 1,832,417 2,879

1,835,296

2,851

$'000 (3,768) (5,487) (26,948) (35,604) 92,733 (19,870) 1,042 4,370 1,945 3,344 (1,284) 10,473 148

10,621

$'000 (3,992) (5,521) (28,779) (38,957) 92,733 (19,495) (138) 4,213 1,954 3,352 (1,837) 3,533 148

3,681

Total expenses

$'000 (5,811) (29,371) (63,070) 1,241 (23,617) (1,812) (8,733) (9,212) (9,388) (23,399) (173,172) (412)

(173,584)

$'000 (3,995) (5,521) (31,060) (60,853) (6,468) (22,475) (1,656) (7,721) (9,410) (6,740) (20,020) (175,919) (118)

Capital $'000 (456) (647) (697) (28) (10) (71) (1,909) -

(176,037)

Total assets

(1,909)

Net result

Net Result from recurring operations

Capital $'000 (2,762) (1,812) (743) (31) (415) (3,776) (9,539) -

(9,539)

$'000 (5,809) (25,536) (31,985) 87,186 (21,328) 1,748 824 424 (3,029) 2,495 356

Total expenses

Gross program expenses

Total income

(174,128)

$'000 (5,811) (26,609) (61,258) 1,241 (22,874) (1,812) (8,733) (9,181) (8,973) (19,623) (163,633) (412)

(164,045)

Gross program expenses

$'000 (3,995) (5,521) (30,604) (60,206) (6,468) (21,778) (1,656) (7,721) (9,382) (6,730) (19,949) (174,010) (118)

186,658

Recurring

$'000 227 34 4,112 25,249 99,201 2,605 2,698 12,091 11,355 10,084 18,736 186,392 266

Total income $'000 2 4,404 42,537 85,945 1,996 2,214 10,481 10,011 9,452 17,394 184,436 773

185,209

Financial statements

Central Highlands Regional Council for the year ended 30 June 2023

Notes to the Financial Statements

160,146

17,842

Gross program income Recurring Capital Grants Other Grants $'000 $'000 $'000 3 224 491 1,334 2,286 8,854 12,395 4,042 6,172 93,029 795 1,488 187 1,518 1,180 1,187 10,747 157 11,336 19 10,082 2 18,112 624 17,499 160,044 8,721 164 102 -

146,889

Gross program income Recurring Capital Grants Other Grants $'000 $'000 $'000 2 999 74 3,331 6,741 22,532 13,248 9,576 76,369 385 1,161 1,812 402 1,811 8,670 17 9,988 6 9,397 55 16,594 800 19,529 146,599 17,842 478 290 -

20,007

17,663

Note 2(b). Council functions - analysis of results by function Functions 2023

Executive Management CFO Office Communities Infrastructure and Utilities Corporate Revenue and Expenses Commercial and Corporate Services Saleyards Airport Waste Management Sewerage Water

Total Council Controlled Entity (Net of Eliminations) Total Consolidated Functions 2022

Executive Management CFO Office Communities Infrastructure and Utilities Corporate Revenue and Expenses Commercial and Corporate Services Saleyards Airport Waste Management Sewerage Water

Total Council Controlled Entity (Net of Eliminations) Total Consolidated

page 10

Central Highlands Regional Council Annual Report 2022-2023

176

pag

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 3. Revenue Consolidated Notes

2023 $'000

2022 $'000

Council 2023 $'000

2022 $'000

(a). Rates, levies and charges Revenue for rates, levies and charges are recognised upon issue of the levies within the respective rating period to which they relate. Prepaid rates are recognised as a financial liability until commencement of the relevant rating period. General rates Special rates Water Water consumption Sewerage Waste management Total rates and utility charge revenue Less: discounts Less: pensioner remissions

TOTAL RATES, LEVIES AND CHARGES *

94,857 1,503 8,798 7,402 10,303 6,842 129,705

78,047 3,982 7,896 6,906 9,697 6,669 113,197

94,857 1,503 8,798 7,402 10,303 6,842 129,705

78,047 3,982 7,896 6,906 9,697 6,669 113,197

(5,340) (988)

(4,993) (848)

(5,340) (988)

(4,993) (848)

123,377

107,356

123,377

107,356

* Internal rates and charges paid on council owned properties have been eliminated

(b). Fees and charges Revenue arising from fees and charges are recognised at the point in time when the performance obligation is completed and the customer receives the benefit of the goods / services being provided. The performance obligation relates to the specific services which are provided to the customers and generally the payment terms are within 30 days of the provision of the service or in some cases, the customer is required to pay on arrival. There is no material obligation for Council in relation to refunds or returns.

Revenue from infringements is recognised on issue of infringment notice after applying the expected credit loss model relating to impairment of receivables for initial recognition of statutory receivables. Cemetery Fees Building and development fees Infringements Licences and registrations Hall Charges Ranger Services Resource Recovery and Waste Management Fees Other fees and charges

84 1,297 8 91 94 10 4,417 284

56 1,416 25 116 109 10 3,023 390

84 1,297 8 91 94 10 4,417 218

56 1,416 25 116 109 10 3,022 337

TOTAL FEES AND CHARGES

6,285

5,145

6,219

5,091

Financial statements

Licences granted by Council are all either short-term or low value and all revenue from licences is recognised at the time that the licence is granted rather than the term of the licence.

page 11

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177

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 3. Revenue

(continued) Consolidated Notes

2023 $'000

2022 $'000

Council 2023 $'000

2022 $'000

(c). Sales revenue Council generates sales revenues from contracts for road and earthworks (sale of contract and recoverable works) and from the airport and saleyards businesses (sale of goods and major services). Revenue from the sale of goods and major services is recognised at the point in time that the customer obtains control of the goods which is usually at delivery. Revenue from major services is recognised when the service is rendered. Contract revenue is recognised by reference to the stage of completion of the contract activity based on costs incurred at the reporting date. Where consideration is received in advance it is included as a contract liability and is recognised as revenue in the period when the work is performed. The contract work carried out is not subject to retentions and there were no contracts in progress at the balance date. Revenue from contracts and recoverable works relates predominately to Department of Transport and Main Roads contracts and generally comprises a recoupment of material costs together with an hourly charge for use of equipment and employees.

11,338 11,338

18,410 424 18,834

11,338 11,338

18,410 424 18,834

Sale of goods Airport charges Saleyard services Total sale of goods

10,697 1,511 12,208

8,599 1,828 10,427

10,697 1,511 12,208

8,599 1,828 10,427

TOTAL SALES REVENUE

23,546

29,261

23,546

29,261

Financial statements

Rendering of services Department of Transport and Main Roads contracts Other recoverable works Total sale of services

page 12

178

Central Highlands Regional Council Annual Report 2022-2023

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 3. Revenue

(continued) Consolidated Notes

2023 $'000

2022 $'000

Council 2023 $'000

2022 $'000

(d) Grants, subsidies, contributions and donations Grant income under AASB 15 Where grant income arises from an agreement which is enforceable and contains sufficiently specific performance obligations then the revenue is recognised when control of each performance obligations is satisfied. The performance obligations vary in each agreement. Payment terms vary depending on the terms of the grant, cash is received upfront for some grants and on the achievement of certain payment milestones for others. Each performance obligation is considered to ensure that the revenue recognition reflects the transfer of control and within grant agreements there may be some performance obligations where control transfers at a point in time and others which have continuous transfer of control over the life of the contract. Where control is transferred over time, revenue is recognised using either costs or time incurred. Grant income under AASB 1058 Assets arising from grants in the scope of AASB 1058 are recognised at the asset's fair value when the asset is received. Council considers whether there are any related liability or equity items associated with the asset which are recognised in accordance with the relevant accounting standard. Once the assets and liabilities have been recognised then income is recognised for any remaining asset value at the time the asset is received. Capital grants Where council receives funding under an enforceable contract to acquire or construct a specified item of property, plant and equipment which will be under completion, revenue is recognised as and when the obligation to construct or purchase is completed in accordance with AASB 1058. For construction projects, this is generally as the construction progresses in accordance with costs incurred.

Physical assets contributed to council by developers in the form of road works, stormwater, water and wastewater infrastructure and parks equipment are recognised as revenue when the development becomes "on maintenance" (i.e. when council obtains control of the assets and becomes liable for any ongoing maintenance) and there is sufficient data in the form of drawings and plans to determine the approximate specifications and values of such assets.

Financial statements

Donations and contributions Where assets are donated or purchased for significantly below fair value, the revenue is recognised when the asset is acquired and controlled by council. Donations and contributions are generally recognised on receipt of the asset since there are no enforceable performance obligations.

page 13

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179

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 3. Revenue

(continued) Consolidated Notes

2023 $'000

Council

2022 $'000

2023 $'000

2022 $'000

(d) Grants, subsidies, contributions and donations (continued) (i) Operating General purpose grants State government subsidies and grants Commonwealth government subsidies and grants Other grants, contributions and donations

12,056 3,493 1,681 433

13,878 882 5,041 206

12,056 3,493 1,681 269

13,878 882 4,646 123

TOTAL RECURRENT GRANTS, SUBSIDIES, CONTRIBUTIONS AND DONATIONS

17,663

20,007

17,499

19,529

(ii) Capital Capital revenue includes grants and subsidies received which are tied to specific projects for the replacement or upgrade of existing non-current assets and/or investment in new assets. It also includes non-cash contributions which are usually infrastructure assets received from developers. 5,255 3,049 122 270 25

7,302 4,321 1,922 1,133 3,164

5,255 3,049 122 270 25

7,302 4,321 1,922 1,133 3,164

TOTAL CAPITAL GRANTS, SUBSIDIES, CONTRIBUTIONS AND DONATIONS

8,721

17,842

8,721

17,842

Financial statements

State government subsidies and grants Commonwealth government subsidies and grants Donations from third parties at fair value Contributions - infrastructure charges Other non-government contributions

page 14

180

Central Highlands Regional Council Annual Report 2022-2023

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 3. Revenue

(continued) 2023

2022

Revenue

recognised

at a point in

over time

at a point in

over time

$'000

time $'000

$'000

19,163

844

time $'000

(d) Grants, subsidies, contributions and donations (continued) (iii) Timing of revenue recognition for grants, subsidies, contributions and donations

Consolidated

Operating grants, subsidies, contributions and donations Capital revenue relating to grants for assets controlled by Council

Council

Operating grants, subsidies, contributions and donations Capital revenue relating to grants for assets controlled by Council

18,711 8,103

817 618

16,689

1,153

26,814

1,435

35,852

1,997

16,682

817

18,685

844

8,103

24,785

618

1,435

16,689

1,153

35,374

1,997

Note 4. Interest and other income Consolidated Notes

2023 $'000

2022 $'000

Council 2023 $'000

2022 $'000

(a). Interest received Interest received from term deposits Interest received from financial institutions Interest from overdue rates and utility charges

76 3,341 275

35 468 834

44 3,341 275

35 467 834

TOTAL INTEREST RECEIVED

3,692

1,337

3,660

1,336

Proceeds of sale of land held for inventory Other income

375 1,880

469 1,955

375 1,876

469 1,944

TOTAL OTHER INCOME

2,255

2,424

2,251

2,413

(b). Other income

Financial statements

Interest received from bank and term deposits is accrued over the term of the investment.

Proceeds of the sale of land held as inventory are recognised once the sale contract has settled. The cost of the land sold is disclosed in Note 7 Materials and services and the value of the remaining stock in hand in Note 12 inventories. For 2023, the net profit on sale was $118,095 (2022: $11,062) page 15

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181

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 5. Other capital income Consolidated Notes

Council

2023 $'000

2022 $'000

2023 $'000

2022 $'000

1,147

5,010

1,147

5,003

(1,147)

(4,563)

(1,147)

(4,561)

(a) Gain / loss on disposal of non-current assets Proceeds from the disposal of property, plant and equipment Less: carrying value of disposed property, plant and equipment 14

Gain/(loss) on disposal of non-current assets

447

442

(b) Quarries (gravel pits) provisions for rehabilitation of land not controlled by Council Net change in discount rate, restoration dates and future cost

TOTAL CAPITAL INCOME

128 128

24 24

128 128

24 24

128

471

128

466

Note 6. Employee benefits Consolidated Notes

2023 $'000

2022 $'000

Council 2023 $'000

2022 $'000

Financial statements

Employee benefit expenses are recorded when the service has been provided by the employee. Wages and salaries Councillors remuneration Annual, sick and long service leave entitlements Superannuation 24

37,092 718 6,918 5,124 49,852

35,463 712 5,824 4,527 46,526

36,095 718 6,912 5,010 48,735

34,324 712 5,804 4,386 45,226

Staff employed through agencies Other employee related expenses

1,798 2,915 54,565

1,118 2,823 50,467

1,798 2,883 53,416

1,118 2,677 49,021

Less: capitalised employee expenses

(2,434)

(2,971)

(2,434)

(2,971)

TOTAL EMPLOYEE BENEFITS

52,131

47,496

50,982

46,050

Councillor remuneration represents salary, and other allowances paid in respect of carrying out their duties.

page 16

182

Central Highlands Regional Council Annual Report 2022-2023

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 6. Employee benefits

(continued) Consolidated Notes

Council

2023 Actual FTE

2022 Actual FTE

2023 Actual FTE

2022 Actual FTE

9 9 268 248 205 200

9 9 251 231 193 188

9 9 261 240 205 200

9 9 244 224 193 188

Additional information: Total Council employees at the reporting date: Elected members Administration staff Depot and outdoors staff

473 448

Total full time equivalent employees (excluding elected members)

444 419

466 440

437 412

Note 7. Materials and services Consolidated Notes

2023 $'000

2022 $'000

Council 2023 $'000

2022 $'000

Administration and general expenses Audit of annual financial statements by the AuditorGeneral of Queensland Bulk water supply Electricity and gas supplies External service providers - consultants and contractors External service providers - trade services External plant hire costs Fleet operating expenses Grants, sponsorships and donations Information technology - software, licences, services and hardware Insurance costs Legal expenses Rents and royalties Repairs, maintenance and other expenses Telecommunication expenses Cost of Goods Sold – Land held as inventory

TOTAL MATERIALS AND SERVICES

1,767

1,898

1,586

1,728

213 2,475 2,776 40,226 304 4,398 6,578 564

189 1,135 2,262 43,624 1,425 4,099 6,125 596

180 2,475 2,776 39,887 304 4,398 6,569 2,440

170 1,135 2,262 43,426 1,425 4,099 6,112 2,689

2,451 2,205 1,155 189 9,482 1,241 257

2,294 1,880 360 74 7,596 1,525 458

2,445 2,184 1,155 176 9,350 1,241 257

2,290 1,859 360 71 7,143 1,525 458

76,281

75,540

77,423

76,752

Total audit fees quoted by the Queensland Audit Office relating to the Council's 2022-23 financial statements are $174,500 $179,750 (2022: $170,250).

Financial statements

Expenses are recorded on an accruals basis as Council receives the goods or services.

The cost of goods sold - Land held as inventory, represents the cost of the land sold during the year. The proceeds of sales is recognised as sales revenue once the contract has settled. The value of the stock on hand is disclosed in Note 12 Inventories. page 17

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183

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 8. Finance costs Consolidated Notes

Finance costs charged by the Queensland Treasury Corporation Bank charges Impairment of receivables and bad debts written off Interest on leases 16 Unwinding of discount on provisions: Change in PV over time - Rehabilitation of refuse sites 19 - Rehabilitation of quarry sites 19

TOTAL FINANCE COSTS

Council

2023 $'000

2022 $'000

2023 $'000

2022 $'000

2,890 326 10 59 -

3,050 283 (37) 64 -

2,890 326 10 32 -

3,050 283 (37) 17 -

593 23

286 21

593 23

286 21

3,901

3,667

3,874

3,620

Note 9. Capital expenses Consolidated Notes

Council

2023 $'000

2022 $'000

2023 $'000

2022 $'000

46 657 114 321 771

1,250 2,220 1,340 3,776 415 538 -

46 657 114 321 771

1,250 2,220 1,340 3,776 415 538 -

1,909

9,539

1,909

9,539

Loss on write off of capital assets

Financial statements

Site improvements Buildings Road and bridge network Water Sewerage Plant and equipment Office furniture and fittings Work in progress

TOTAL CAPITAL EXPENSES

page 18

184

Central Highlands Regional Council Annual Report 2022-2023

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 10. Cash, cash equivalents and financial assets Consolidated Notes

2023 $'000

2022 $'000

Council 2023 $'000

2022 $'000

Cash and cash equivalents in the statement of cash flows include cash on hand, all cash and cheques receipted but not yet banked at the year end, and deposits held at call with financial institutions. Deposits held with the Queensland Treasury Corporation (QTC) are held at call and are capital guaranteed as part of an asset management portfolio that invests with a range of high credit rated counterparties. Council may be exposed to credit risk through these investments.

Cash and cash equivalents Cash at bank and on hand Deposits at call

BALANCE PER STATEMENT OF FINANCIAL POSITION AND STATEMENT OF CASH FLOWS

2,510 105,557

4,181 87,988

1,789 104,057

1,895 87,988

108,067

92,169

105,846

89,883

3,163

3,151

3,163

3,151

111,230

95,320

109,009

93,034

Financial assets - current Term deposits

TOTAL CURRENT FINANCIAL ASSETS

Term deposit investment is a fixed term investments realisable within twelve months. This is held at fixed rates with the Capricornian bank, which is rated A1- based on Standard & Poors agency ratings. Likelihood of a credit failure is assessed as remote. Maturity of this investments is 365 days and the deposits bear interest ranging from 1.90% to 4.17%.

Cash and cash equivalents Term deposit investments Less: externally imposed restrictions on cash Unrestricted cash

108,067 3,163 (23,544)

87,686

92,169 3,151 (23,915)

71,405

105,846 3,163 (23,544)

85,465

89,883 3,151 (23,915)

69,119

Cash assets are subject to a number of external restrictions that limit amounts available for discretionary or future use. External restrictions relating to cash and cash equivalents and term deposit investments include:

Financial statements

Restricted and internally allocated cash and cash equivalents

page 19

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185

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 10. Cash, cash equivalents and financial assets

(continued)

Consolidated Notes

2023 $'000

2022 $'000

Council 2023 $'000

2022 $'000

(i) Externally imposed expenditure restrictions at the reporting date relate to the following cash assets: Unspent grants, subsidies, and contributions Prepaid rates and charges from ratepayers Developer infrastructure charges Mine funded works Total externally imposed restrictions on cash assets

5,057 4,627 13,005 855

4,605 4,623 12,735 1,952

5,057 4,627 13,005 855

4,605 4,623 12,735 1,952

23,544

23,915

23,544

23,915

Council also maintains internal allocations of cash that are not restricted and are for discretionary use. Council holds most cash in at call capital guaranteed cash fund accounts with the Queensland Treasury Corporation (QTC). Some cash is also held with Council's transactional banker, Westpac, in normal business accounts.

Trust funds In accordance with the Local Government Act 2009 and Local Government Regulation 2012 , a separate trust bank account and separate accounting records are maintained for funds held on behalf of outside parties. Funds held in the trust account on behalf of outside parties may include those funds from the sale of land for arrears in rates, deposits for the contracted sale of land, security deposits lodged to guarantee performance and unclaimed monies paid into the trust account by council. Council performs only a custodian role in respect of monies held in the trust account. As the monies cannot be used for council purposes they are not considered revenue and are not brought to account in the financial statements, as council has no control over the assets.

Trust funds held for outside parties

432 1,184

1,616

414 1,226

1,640

432 1,184

1,616

414 1,226

1,640

Financial statements

Monies collected or held on behalf of other entities Security deposits

page 20

186

Central Highlands Regional Council Annual Report 2022-2023

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 11. Receivables Consolidated Notes

2023 $'000

Council

2022 $'000

2023 $'000

2022 $'000

Receivables are amounts owed to council at year end and are recognised at the amount due at the time of sale of service delivery. Settlement is required within 30 days from the invoice date and no interest is charged on the outstanding amount. Interest is charged on outstanding rates and utility charges at a rate of 8.00% per annum in 2023. (2022 - 8.00%). There is a concentration of credit risk for rates debtors due to the geographical concentration of mining and agriculture in the region. Debts are regularly assessed for collectability and allowance is made, where appropriate, for impairment. All known bad debts were written off at 30 June 2023. If an amount is recovered in a subsequent period it is recognised in the profit or loss. Note 29 provides a detailed discussion on credit risk. Council applies normal credit protection procedures prior to providing goods or services to minimise credit risk.

Current 9,732 9,229 18,961

12,985 12 8,847 21,844

9,732 9,196 18,928

12,985 12 8,789 21,786

(502)

(498)

(502)

(498)

18,459

21,346

18,426

21,288

Other debtors

184

TOTAL NON-CURRENT RECEIVABLES

184

Rateable revenue and utility charges Accrued grants and contributions Other debtors Total less: Provision for impairment

Less: loss allowance

TOTAL CURRENT RECEIVABLES

Accounting policies - grouping When council has no reasonable expectation of recovering an amount owed by a debtor and has ceased enforcement activity, the debt is written-off directly by reducing the receivable against the loss allowance. If the amount of the debt written off exceeds the loss allowance, the excess is recognised as an impairment loss. Accounting for impairment losses is dependent upon the individual groups of receivables subject to impairment. The loss allowance for grouped receivables reflects lifetime expected credit losses and incorporates reasonable and supportive forward-looking information. As shown in the table below, council has identified two distinct groupings of receivables, Statutory Charges and Other Debtors.

Financial statements

Non-current

page 21

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187

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 11. Receivables

(continued) Consolidated Notes

2023 $'000

Council

2022 $'000

2023 $'000

2022 $'000

Statutory charges includes rates and charges receivables. Council has the power under the provisions of the Local Government Act 2009 to sell the property to recover any defaulted rates receivables, which protects council against credit risk in the case of defaults. Therefore the expected credit loss is considered immaterial. Impairment of rates and charges will only occur if arrears are deemed to be greater than the proceeds council would receive from the sale of the respective property. Other debtors includes grants payable by State and Commonwealth governments and their agencies. A credit enhancement exists as these payments are effectively government guaranteed and both the State and Commonwealth governments have high credit ratings, accordingly council determines the level of credit risk exposure to be immaterial. Council does not calculate expected credit loss for grants.

Movement in accumulated impairment losses is as follows: Opening balance at 1 July Add Additional impairments recognised Balance at the end of the year

498

638

(140)

502

498

638

(140)

502

498

Expected credit loss assessment Council uses an allowance matrix to measure the expected credit losses of trade receivables from individual customers. The calculations reflect historical observed default rates calculated using credit losses experienced on past transactions. Loss rates are based on actual credit loss experience, current conditions and council's view of economic conditions over the expected lives of the receivables. Consolidated

2023

Financial statements

Closing balance

2023 Historical probability of default

2023 Loss given default

2023 Lifetime expected credit loss

Ageing

$'000

Statutory charges Current 1-30 days 31-60 days 61-90 days 90+ days

Total

364 9,329 -

9,693

0.01% 0.10% 1.80% 2.50% 3.00%

100.00% 100.00% 100.00% 100.00% 100.00%

9 -

Other debtors Current 1-30 days 31-60 days 61-90 days 90+ days

11,169 209 7 1 491

0.01% 0.03% 0.08% 100.00% 100.00%

100.00% 100.00% 100.00% 100.00% 100.00%

Total

11,877

1 1 491

493 page 22

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Central Highlands Regional Council Annual Report 2022-2023

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 11. Receivables Consolidated

(continued) 2022 Closing balance

Ageing

Statutory charges Current 1-30 days 31-60 days 61-90 days 90+ days

Total

Other debtors Current 1-30 days 31-60 days 61-90 days 90+ days

Total

2022 Historical probability of default

2022 Loss given default

2022 Lifetime expected credit loss

$'000

805 12,180 -

0.01% 0.10% 1.80% 2.50% 3.00%

100.00% 100.00% 100.00% 100.00% 100.00%

12 -

1,125 108 4,919 3 479

0.01% 0.03% 0.08% 100.00% 100.00%

100.00% 100.00% 100.00% 100.00% 100.00%

12,985

6,634

4 3 479

486

Note 12. Inventories Stores and raw materials held for resale are valued at the lower of cost and net realisable value and include, where applicable, direct material, direct labour and an appropriate portion of variable and fixed overheads. Inventories for internal use are valued at cost and adjusted when applicable for any loss of service potential.

Financial statements

Land purchased by council for development and sale is valued at the lower of cost and net realisable value. Proceeds from the sale of this land is recognised as sales revenue on the signing of a valid unconditional contract of sale.

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Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 12. Inventories

(continued) Consolidated Notes

Council

2023 $'000

2022 $'000

2023 $'000

2022 $'000

108

10 55

108

10 55

Current inventories (a) Inventories held for sale Infrastructure quarry material stock Saleyards stock

108

1,596

1,461

1,574

1,442

(b) Inventories held for internal use Stores and materials

1,596

1,461

1,574

1,442

4,072

4,329

4,072

4,329

TOTAL CURRENT INVENTORIES

5,776

5,855

5,754

5,836

Note 13. Other assets Consolidated

Council

2023 $'000

2022 $'000

2023 $'000

2022 $'000

Water charges not yet levied GST recoverable Prepayments

4,912 2,360 2,023

5,747 1,211 1,394

4,912 2,340 1,999

5,747 1,205 1,348

TOTAL CURRENT OTHER ASSETS

9,295

8,352

9,251

8,300

Prepayments

TOTAL NON-CURRENT OTHER ASSETS

Notes

Financial statements

Current

Non-current

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Central Highlands Regional Council Annual Report 2022-2023

Land

Site improvements Buildings

Plant and equipment

Office furniture and fittings

Fair value

$'000

Road and bridge network

Fair value

$'000

Water

Fair value

$'000

Sewerage

Cost

$'000

Heritage and cultural

Fair value

$'000

Airport

Cost

$'000

Works in progress

$'000

Total

Financial statements Central Highlands Regional Council for the year ended 30 June 2023

Notes to the Financial Statements Note 14. Property, plant and equipment Consolidated - 30 June 2023

Cost

2,283,856 (3,842) 48,904 122 (2,349) (3,454) 122,470 (2,570) 2,443,137

$'000

66,936 (87) 48,870 (771) (63,725) 51,223

679,139 11 41,516 (1,202) (1,545) 38,553 (1,412) 755,060

Cost

71,337 (23) 4,179 75,493

1,688,077

$'000

215 6 221

14,461 1,961 963 17,385

51,223

$'000

215,418 (1,719) 10,943 6,550 231,192

29 3 32

58,108

Fair value

307,444 (289) 15,649 10,609 333,413

83,246 1 3,851 4,424 91,522

189

Not depreciated

$'000

1,239,990 (1,654) (447) 73,654 29,977 1,341,520

122,805 1 5,621 6,533 134,960

139,670

6 - indefinite

Fair value

6,780 9 (1) 440 (36) 7,192

310,314 2 18,939 (333) 19,470 348,392

198,453

7 - 100

112 91 203

$'000

54,125 25 (108) (597) 3,978 (45) 57,378

4,495 586 (1) (21) 5,059

993,128

0 - 200

3 3

Fair value

192,143 (2,043) (1,565) 11,570 4,326 (2,485) 201,946

28,909 2,405 (80) (276) (35) 30,923

2,133

0 - 200

2,135 135 2,270

Note

100,825 (70) 122 (74) 5,706 7,839 (4) 114,344

84,196 (1) 4,890 (1,121) (908) 5,286 (1,355) 90,987

26,455

6 - indefinite

9,790 1,696 11,486

Measurement basis

28,643 (197) 769 29,215 30,684 8 3,260 (28) 1,877 (1) 35,800

110,959

3 - 20

12,183 8,294 20,477

Range of estimated useful life (years)

5, 9

78,544

3 - 35

299 9 308

5, 9

Opening accumulated depreciation Minor correction to opening balances Depreciation expense Disposals Write-offs Revaluation increments to equity (ARS) Adjustments and other transfers Total accumulated depreciation of property, plant and equipment

29,215

0 - 100

2,662 1,972 4,634

Opening gross balance Minor correction to opening balances Additions* Contributed assets Disposals Write-offs Revaluation increments to equity (ARS) Work in progress transfers Adjustments and other transfers Total gross value of property, plant and equipment

Total net book value of property, plant and equipment

0 - 100

1,999 3,625 5,624

Other information Not depreciated

1,991 1,901 3,892

31,171 17,733 48,904 7 7

*Asset additions comprise Asset renewals Other additions Total asset additions

Financial Statements 2018

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Central Highlands Regional Council for the year ended 30 June 2023

Notes to the Financial Statements Note 14. Property, plant and equipment Consolidated - 30 June 2022 Land

Site improvements Buildings

Plant and equipment

Cost

Office furniture and fittings

Fair value

$'000

Road and bridge network

Fair value

$'000

Water

Fair value

$'000

Sewerage

Cost

$'000

Heritage and cultural

Fair value

$'000

Airport

Cost

$'000

Works in progress

$'000

Total

Range of estimated useful life (years)

5, 9 21

5, 9

Financial statements

2,125,461 87 56,966 1,922 (5,591) (17,930) 122,941 2,283,856

$'000

47,250 56,954 (37,268) 66,936

595,511 (25) 36,958 (1,028) (8,391) 56,114 679,139

Cost

64,392 5,190 1,755 71,337

1,604,717

$'000

214 1 215

11,629 (4) 1,765 1,071 14,461

66,936

$'000

239,367 (849) (24,993) 970 923 215,418

27 2 29

56,876

Fair value

312,698 (1) 74 (7,539) (4,363) 2,208 4,367 307,444

92,558 4,314 (434) (13,440) 248 83,246

186

Not depreciated

$'000

1,133,261 3 1,848 (1,827) 91,844 14,861 1,239,990

127,546 4,849 (3,763) (6,767) 940 122,805

132,172

6-indefinite

Fair value

8,035 1 (2,695) 1,439 6,780

270,563 1 17,252 (487) 22,985 310,314

184,639

7-100

64 481 545

$'000

52,710 3 8 (1,160) 2,564 54,125

5,766 (2) 887 (2,156) 4,495

929,676

0-200

3 3

Fair value

158,850 (3,266) (2,960) 48,101 5,497 (14,079) 192,143

27,250 2,511 (852) 28,909

2,285

0-200

3,710 77 3,787

Note

79,518 82 3 (2,060) 6,600 7,893 8,789 100,825

36,878 2,469 (176) (739) 48,910 (3,146) 84,196

25,216

6-indefinite

7,465 1,054 8,519

Measurement basis

29,166 (1) (1,165) 562 81 28,643 23,294 (20) 2,909 (812) 3,355 1,958 30,684

107,947

3-20

13,626 14,928 28,554

5, 9

70,141

3-35

100 100

5, 9

Opening accumulated depreciation Correction to opening balances Depreciation expense Disposals Write-offs Revaluation adjustment to other comprehensive income (ARS) Adjustments and other transfers Total accumulated depreciation of property, plant and equipment

28,643

0-100

2,120 871 2,991

Opening gross balance Correction to opening balances Additions* Contributed assets Disposals Write-offs Revaluation adjustment to other comprehensive income (ARS) Work in progress transfers Adjustments and other transfers Total gross value of property, plant and equipment

Total net book value of property, plant and equipment

0-100

204 4,916 5,120

Other information Not depreciated

1,121 5,359 6,480

28,410 28,556 56,966 867 867

*Asset additions comprise Asset renewals Other additions Total asset additions

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Central Highlands Regional Council Annual Report 2022-2023

192

page xx

Financial Statements 2018

Land

Site improvements Buildings

Plant and equipment

Office furniture and fittings

Fair value

$'000

Road and bridge network

Fair value

$'000

Water

Fair value

$'000

Sewerage

Cost

$'000

Heritage and cultural

Fair value

$'000

Airport

Cost

$'000

Works in progress

$'000

Total

Financial statements Central Highlands Regional Council for the year ended 30 June 2023

Notes to the Financial Statements Note 14. Property, plant and equipment Council - 30 June 2023

Cost

$'000

2,281,063 (3,842) 48,895 122 (2,348) (3,454) 122,470 2,442,906

Cost

66,936 (87) 48,870 (771) (63,725) 51,223

677,541 11 41,510 (1,201) (1,545) 38,553 754,869

$'000

71,337 (23) 4,179 75,493

$'000

215 6 221

14,461 1,961 963 17,385

Fair value

215,418 (1,719) 10,943 6,550 231,192

29 3 32

$'000

307,444 (289) 15,649 10,609 333,413

83,246 1 3,851 4,424 91,522

Fair value

1,239,990 (1,654) (447) 73,654 29,977 1,341,520

122,805 1 5,621 6,533 134,960

$'000

6,547 440 6,987

310,314 2 18,939 (333) 19,470 348,392

Fair value

54,054 25 (108) (597) 3,978 57,352

4,296 586 4,882

Note

189,658 (2,043) (1,565) 11,570 4,326 201,946

28,866 2,399 (80) (276) 30,909

Measurement basis

100,821 (70) 122 (74) 5,706 7,839 114,344

82,841 (1) 4,890 (1,121) (908) 5,286 90,987 5, 9

5, 9

28,643 (197) 769 29,215 30,683 8 3,260 (28) 1,877 35,800

5, 9

Opening gross balance Minor correction to opening balances Additions Contributed assets Disposals Write-offs Revaluation increments to equity (ARS) Work in progress transfers Total gross value of property, plant and equipment Opening accumulated depreciation Minor correction to opening balances Depreciation expense Disposals Write-offs Revaluation increments to equity (ARS) Total accumulated depreciation of property, plant and equipment

1,688,037

Not depreciated

31,171 17,724 48,895

51,223

6 - indefinite

58,108

7 - 100

112 91 203

189

0 - 200

3 3

139,670

0 - 200

2,135 135 2,270

198,453

6 - indefinite

9,790 1,696 11,486

993,128

3 - 20

12,183 8,294 20,477

2,105

3 - 35

299 299

26,443

0 - 100

2,662 1,972 4,634

110,959

0 - 100

1,999 3,625 5,624

78,544

Not depreciated

1,991 1,901 3,892

29,215

7 7

Total net book value of property, plant and equipment Other information Range of estimated useful life (years) *Asset additions comprise Asset renewals Other additions Total asset additions

Financial Statements 2018

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Central Highlands Regional Council for the year ended 30 June 2023

Notes to the Financial Statements Note 14. Property, plant and equipment Council - 30 June 2022 Land

Site improvements Buildings

Plant and equipment

Cost

Office furniture and fittings

Fair value

$'000

Road and bridge network

Fair value

$'000

Water

Fair value

$'000

Sewerage

Cost

$'000

Heritage and cultural

Fair value

$'000

Airport

Cost

$'000

Works in progress

$'000

Total

Range of estimated useful life (years)

5, 9 21

5, 9

Financial statements

2,122,659 83 56,954 1,922 (5,566) (17,930) 122,941 2,281,063

$'000

47,250 56,954 (37,268) 66,936

593,943 (25) 36,905 (1,005) (8,391) 56,114 677,541

Cost

64,392 5,190 1,755 71,337

1,603,522

$'000

214 1 215

11,629 (4) 1,765 1,071 14,461

66,936

$'000

239,367 (849) (24,993) 970 923 215,418

27 2 29

56,876

Fair value

312,698 (1) 74 (7,539) (4,363) 2,208 4,367 307,444

92,558 4,314 (434) (13,440) 248 83,246

186

Not depreciated

$'000

1,133,261 3 1,848 (1,827) 91,844 14,861 1,239,990

127,546 4,849 (3,763) (6,767) 940 122,805

132,172

6-indefinite

Fair value

7,803 (2,695) 1,439 6,547

270,563 1 17,252 (487) 22,985 310,314

184,639

7-100

64 481 545

$'000

52,627 (2) (1,135) 2,564 54,054

5,571 (2) 883 (2,156) 4,296

929,676

0-200

3 3

Fair value

156,365 (3,266) (2,960) 48,101 5,497 (14,079) 189,658

27,200 2,495 (829) 28,866

2,251

0-200

3,710 77 3,787

Note

79,516 83 (2,060) 6,600 7,893 8,789 100,821

35,555 2,437 (176) (739) 48,910 (3,146) 82,841

25,188

6-indefinite

7,465 1,054 8,519

Measurement basis

29,166 (1) (1,165) 562 81 28,643 23,294 (20) 2,908 (812) 3,355 1,958 30,683

106,817

3-20

13,626 14,928 28,554

5, 9

70,138

3-35

99 99

5, 9

28,643

0-100

2,112 871 2,983

Opening gross balance Correction to opening balances Additions Contributed assets Disposals Write-offs Revaluation adjustment to other comprehensive income (ARS) Work in progress transfers Adjustments and other transfers Total gross value of property, plant and equipment

Total net book value of property, plant and equipment

0-100

204 4,916 5,120

Other information Not depreciated

1,118 5,359 6,477

28,398 28,556 56,954 867 867

*Asset additions comprise Asset renewals Other additions Total asset additions

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Central Highlands Regional Council Annual Report 2022-2023

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page xx

Financial Statements 2018

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 14. Property, plant and equipment (continued)

(a) Recognition Items treated as an expense in the year of acquisition are: - Property, plant and equipment with a total value less than $5,000. - Information and computer technologies (ICT) plant and equipment assets with a total value of less than $1,000. - Infrastructure and building assets with a total value of less than $10,000. Where an item of capital expenditure relates to a network asset and has a future economic benefit, then it will be recognised as an asset regardless of the threshold. Network assets are defined as assets as they are interconnected and rely on each other to provide a service. All other items of property, plant and equipment are capitalised where their cost exceeds the respective threshold and they provide a future economic benefit. Land under the road network within the council area that has been dedicated and opened for public use under the Land Act 1994 or the Land Title Act 1994 is not controlled by council but is controlled by the state pursuant to the relevant legislation. This land is not recognised in these financial statements.

(b) Measurement Each class of property, plant and equipment is stated at cost or fair value less, where applicable, any accumulated depreciation and accumulated impairment loss. Acquisitions of assets are initially recorded at cost, which is determined as the fair value of the assets given as consideration plus costs incidental to the acquisition, including freight, architect's fees and engineering design fees and all other establishment costs.

Direct labour and materials and an appropriate proportion of overheads incurred in the acquisition or construction of assets are treated as capital expenditure. Assets under construction are not depreciated until they are completed and commissioned, at which time they are reclassified from work in progress to the appropriate property, plant and equipment class.

(c) Depreciation All assets are depreciated from the date of acquisition or, in respect of internally constructed assets, from the time an asset is commissioned ready for use. Land and road formation is not depreciated as it has an unlimited useful life. Other classes of assets are depreciated on a straight-line basis so as to write-off the net cost of each depreciable asset, less its estimated residual value, progressively over its estimated useful life to the council. Management believe that the straight-line basis appropriately reflects the pattern of consumption of these assets.

Financial statements

Property, plant and equipment received in the form of physical contributions, are recognised as assets and revenues at fair value by council valuation where that value exceeds the recognition thresholds for the respective asset class. Fair value is the price that would be received to sell the asset in an orderly transaction between market participants at the measurement date.

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Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 14. Property, plant and equipment (continued)

(c) Depreciation (continued) Where assets have separately identifiable components that are subject to regular replacement, these components are assigned useful lives distinct from the asset to which they relate. Any expenditure that increases the originally assessed capacity or service potential of an asset is capitalised and the new depreciable amount is depreciated over the remaining useful life of the asset to the council. Depreciation methods, estimated useful lives and residual values (where applicable to the asset class) of property, plant and equipment assets, are reviewed at the end of each reporting period and adjusted where necessary to reflect any changes in the pattern of consumption, physical wear and tear, technical or commercial obsolescence, or management intentions. The condition assessments performed as part of the annual valuation process for assets measured at current replacement cost are used to estimate the useful lives of these assets at each reporting date.

(d) Impairment Each non-current physical and intangible asset and group of assets is assessed for indicators of impairment annually. If an indicator of possible impairment exists, council determines the asset's recoverable amount. Any amount by which the asset's carrying amount exceeds the recoverable amount is recorded as an impairment loss. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.

An impairment loss is recognised immediately in the Statement of Comprehensive Income, unless the asset is carried at a revalued amount. When the asset is measured at a revalued amount, the impairment loss is offset against the asset revaluation surplus of the relevant class to the extent available.

Financial statements

Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised as income unless the asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation surplus increase.

(e) Valuation Council's valuation policies and procedures are determined after assessment and consideration of information provided by personnel within council with appropriate skills and experience specific to a particular asset. They are reviewed annually taking into consideration an analysis of movements in fair value and other relevant information. Non-recurring fair value measurements are made at the point of reclassification by a registered valuer. Non-current physical assets measured at fair value are revalued, where required, so that the carrying amount of each class of asset does not materially differ from its fair value at the reporting date. This is achieved by engaging independent, professionally qualified valuers to determine the fair value for each class of property, plant and equipment assets at least once every 3 to 5 years. This process involves the valuer physically sighting a representative sample of council assets across all asset classes and making their own assessments of the condition of the assets at the date of inspection. page 30

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Central Highlands Regional Council Annual Report 2022-2023

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 14. Property, plant and equipment (continued)

(e) Valuation (continued) In the intervening years, council uses internal engineers to assess the condition and cost assumptions associated with all property, plant and equipment assets, the results of which are considered in combination with the table of indices sourced from an independent professionally qualified valuation firm. Together these are used to form the basis of a management valuation for infrastructure asset classes in each of the intervening years. In the intervening years, management may also engage an independent professionally qualified valuation firm, to perform a "desktop" valuation. A desktop valuation involves management providing updated information to the valuer regarding additions, deletions and changes in assumptions such as useful life and condition rating. The valuer then determines suitable indices which are applied to each of the asset classes. Any revaluation increment arising on the revaluation of an asset is credited to the appropriate class of the asset revaluation surplus, except to the extent it reverses a revaluation decrement for the class previously recognised as an expense. A decrease in the carrying amount on revaluation is charged as an expense to the extent it exceeds the balance, if any, in the revaluation surplus of that asset class. On revaluation, accumulated depreciation is restated proportionately with the change in the carrying amount of the asset and any change in the estimate of remaining useful life. Separately identified components of assets are measured on the same basis as the assets to which they relate. In accordance with AASB 13 fair value measurements are categorised on the following basis: - Fair value based on quoted prices (unadjusted) in active markets for identical assets or liabilities (level 1) - Fair value based on inputs that are directly or indirectly observable for the asset or liability (level 2) - Fair value based on unobservable inputs for the asset and liability (level 3)

The fair values of the assets are determined using valuation techniques which maximise the use of observable data, where it is available, and minimise the use of entity specific estimates. If all significant inputs required to fair value an asset are observable, the asset is included in level 2. If one or more of the significant inputs is not based on observable market data, the asset is included in level 3. This is the case for council infrastructure assets, which are of a specialist nature for which there is no active market for similar or identical assets. These assets are valued using a combination of observable and unobservable inputs. Council's policy is to recognise transfers in and out of the fair value hierarchy levels as at the end of the reporting period. There were no transfers between levels during the year.

Financial statements

The table on the following page categorises fair value measurements as either level 2 or level 3 in accordance with AASB 13. Council does not have any assets measured at fair value which meet the criteria for categorisation as level 1.

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Last comprehensive valuation date 30-Jun-20

30-Jun-22

Key assumption an estimates (related data sources)

Assetic Pty Ltd

Insight Asset Services (IAS) provided council with the index after consideration of local market conditions along with neighbouring local government areas of Barcaldine, Blackall-Tambo, Maranoa and Western Downs and Valuer Generals property market reports for 2021 and 2022.

Valuer engaged

JLL Public & Sector Valuations Pty Ltd (JLL)

2.703%

n/a

Index applied (change in Other interim index revaluation recognised adjustment this year)

5.54%

Financial statements

Central Highlands Regional Council for the year ended 30 June 2023

Notes to the Financial Statements Note 14. Property, plant and equipment (continued)

(e) Valuation (continued)

Current replacement cost

Fair value

Valuation approach

The table below presents council's property, plant and equipment measured and recognised at fair value at 30 June 2023. Valuation techniques used to derive fair values Asset class and fair value hierarchy Land and improvements (level 2)

Site improvements (level 3)

IAS provided council with the index after consideration of various indices including * Producer Price Index (PPI) indicies Qld Construction House Construction Non-residential Construction, Professional Services - Engineering, Road & Bridge Construction, Machinery & Equipment, and Other Heavy Civil * Cordell Construction Cost Index (CCCI); * Rawlinson's Building Price Index - Brisbane; * Queensland Treasury Engineering Construction Index; * Wages Price Index - Construction Industry & Qld all industries; * Qld Treasury Asset Revaluation Index - Machinery & Equipment

These indices were applied based on civil, mechanical, electrical, reticulation, Building Non-Residential and Building Minor Structures. For measuring cost movements in this asset types, IAS either applied a three-part weighted build-up of inputs (labour, materials, professional fees) or developed an index based on the average of multiple published index rates to measure movements for a particular asset type e.g. Civil, Building Non-Residential.

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198

30-Jun-22

JLL Public & Sector Valuations Pty Ltd (JLL)

Valuer engaged

30-Jun-22

Assetic Pty Ltd

JLL Public & Sector Valuations Pty Ltd (JLL)

30-Jun-21

Key assumption an estimates (related data sources)

IAS provided council with the index after consideration of various indices including PPI Construction - House Construction, Rawlinson's Building Price Index - Price indices - Brisbane; CCCI; Queensland Treasury - Asset Revaluation Index - Non-residential construction.

These indices were applied based on the asset type being Building Non-Residential or Building Residential and applying an average of the multiple published index rates to measure the movement of a particular asset type.

5.92%

6.17%

n/a

Index applied (change in Other interim index revaluation recognised adjustment this year)

Financial statements

Central Highlands Regional Council for the year ended 30 June 2023

Notes to the Financial Statements Note 14. Property, plant and equipment (continued)

(e) Valuation (continued)

Valuation approach

Fair value

Current replacement cost

Last comprehensive valuation date

Buildings (level 3)

Road and bridge network (level 3)

IAS provided Council with the index after consideration of various indices including * PPI Queensland - Road & Bridge Construction, Other Heavy Civil, Output Manufacturing Professional & Scientific Equipment, Electrical Equipment & Equipment Cable, Output Manufacturing Rigid Polymer Products & Steel Pipe, * Professional Services - Engineering; * Queensland Treasury Revaluation Engineering Construction Index; * Wages Price Index - Construction Industry and Qld all industries; * XE Currency Exchange

These indices were applied based on an index type of civil, electrical or reticulation being applied to the asset. The index type index percentage was developed based on a three-part weighted build-up of inputs (labour, materials, professional fees) to measure movements.

page 33

199

chrc.qld.gov.au

Valuer engaged

30-Jun-22

JLL Public & Sector Valuations Pty Ltd (JLL)

Last comprehensive valuation date

30-Jun-22

GHD Pty Ltd

JLL Public & Sector Valuations Pty Ltd (JLL)

30-Jun-21

Key assumption an estimates (related data sources)

IAS provided council with the index after consideration of various indices including * PPI Qld Construction - House Construction Nonresidential Construction, Professional Services - Engineering, Machinery and Equipment, Output Manufacturing Rigid Polymer Products and Steel Pipe, and Road & Bridge Construction, Machinery & Equipment, and Other Heavy Civil; * Cordell Construction Cost Index (CCCI); * Rawlinson's Building Price Index - Brisbane; * Qld Treasury Engineering Construction Index; * Wages Price Index - Construction Industry and Qld all industries; * Qld Treasury Asset Revaluation Index - Machinery & Equipment.

5.08%

5.09%

n/a

Index applied (change in Other interim index revaluation recognised adjustment this year)

5.86%

Financial statements

Central Highlands Regional Council for the year ended 30 June 2023

Notes to the Financial Statements Note 14. Property, plant and equipment (continued)

(e) Valuation (continued)

Current replacement cost

Valuation approach

Sewerage (level 3)

Airport (level 3)

These indices were applied based on the individual asset type of either civil, mechanical, electrical, reticulation and Building Non-Residential. For measuring cost movements in this asset types, IAS either applied a three-part weighted build-up of inputs (labour, materials, professional fees) or developed an index based on the average of multiple published index rates to measure movements for a particular asset type e.g. Civil, Building Non-Residential

page 34

Central Highlands Regional Council Annual Report 2022-2023

200

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 15. Contract balances Consolidated Notes

2023 $'000

2022 $'000

Council 2023 $'000

2022 $'000

Contract assets represent the excess of costs incurred in relation to a contract with the customer, or construction of an asset over the amounts that council has invoiced the customer or the grantor. Where council has invoiced the customer or the grantor amounts in excess of what it has incurred in relation to a contract or in constructing an asset, this gives rise to a contract liability.

(a) Contract assets Current

Contract assets

1,091

2,045

1,091

2,045

TOTAL CURRENT CONTRACT ASSETS

1,091

2,045

1,091

2,045

1,040

376

1,040

376

1,040

376

1,040

376

(b) Contract liabilities Current

Funds received upfront to construct Council controlled assets

TOTAL CURRENT CONTRACT LIABILITIES

Revenue recognised that was included in the contract liability balance at the beginning of the year Funds to construct Council controlled assets

217

378

217

378

Total revenue recognised

217

378

217

378

Financial statements

Satisfaction of contract liabilities The contract liabilites in relation to capital grants relate to funding received prior to the work being performed since revenue is recognised as Council constructs the assets. Council expects to recognise the contract liability as income within the next 1-5 years.

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201

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 16. Leases Notes

2023 $'000

2022 $'000

2023 $'000

2022 $'000

Council as a lessee Where council assesses that an agreement contains a lease, a right of use asset and lease liability is recognised on inception of the lease. Council does not have separate lease and non-lease components for any class of assets and has accounted for lease payments as a single component. Council has a number of leases in place over buildings and land. Buildings: Council has a lease with the Department of Agriculture and Fisheries (DAF), to access and use their Emerald training facility as an Emergency Management control centre. The lease is for three years commencing from 1 January 2021 to 31 December 2023. There is a renewal period commencing 1 January 2024 which is reasonably certain to be exercised by mutual agreement with the signing of a formal deed by both parties. Council has a lease agreement with Fulton Hogan Industries Pty Ltd, to access land and buildings for the purpose of a works depot. The lease is for a period of three years commencing from 1 May 2023 to 30 April 2026, with an option to extend (1 years x 2). Land: Council has a lease agreement with the Emerald Jockey Club Inc, to access and sublet a multi-purpose sporting venue at the Emerald Racecourse. The lease is for a period of five years commencing from 1 July 2020 to 31 December 2025, with an option to extend (5 years x 2). Council has a lease with the Australian Agricultural College Corporation, to access and use land as a driver training facility. The lease is for twenty five years commencing from 1 July 2022 to 30 June 2035 with an option to extend (25 years x 1). Council controlled entity as a lessee Central Highlands Development Corporation Limited (CHDC), is a controlled entity of council and has a lease agreement on a building located in Egerton Street Emerald which it uses as an office. Where CHDC assesses that an agreement contains a lease, a right of use asset and lease liability is recognised on inception of the lease. CHDC does not have separate lease and non-lease components for any class of assets and has accounted for lease payments as a single component.

Financial statements

The term of the lease that CHDC has on the office building is for more than ten years. Recognition and measurement The right-of-use asset is measured using the cost model where cost on initial recognition comprises: the lease liability, initial direct costs, prepaid lease payments, estimated cost of removal and restoration, less any lease incentives received and is depreciated over the lease term on a straight-line basis and assessed for impairment in accordance with the impairment of asset accounting policy. The lease liability is initially recognised at the present value of the remaining lease payments at the commencement of the lease. The discount rate is the rate implicit in the lease, however where this cannot be readily determined, council’s incremental borrowing rate for a similar term with similar security is used. Subsequent to initial recognition, the lease liability is measured at amortised cost using the effective interest rate method. The lease liability is re-measured whenever there is a lease modification, or change in estimate of the lease term or index upon which the lease payments are based. page 36

202

Central Highlands Regional Council Annual Report 2022-2023

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 16. Leases (continued) Notes

2023 $'000

2022 $'000

2023 $'000

2022 $'000

Recognition and measurement (continued) Where the lease liability is re-measured, the right-of-use asset is adjusted to reflect the re-measurement. Exceptions to lease accounting Council and CHDC have applied the exceptions to lease accounting for both short-term leases (i.e. leases with a term of less than or equal to 12 months) and leases of low-value assets. Payments associated with these leases are recognised as an expense on a straight-line basis over the lease term and are expensed to the profit and loss as incurred. Leases at significantly below market value/Concessionary leases Council and CHDC have elected to measure the right of use asset arising from any concessionary leases at cost which is based on the associated lease liability at initial recognition. Right of use assets Other 1 - enter description here…

Other 2 - enter description here…

Buildings

Land and site improvements

Total

$'000

832 386 (275) 943

82 157 (24) 215

914 543 (299)

1,158

1,068 (236)

106 (24)

1,174 (260)

238 386 (197) 427

82 157 (24) 215

320 543 (221)

396 (158)

106 (24)

502 (182)

Consolidated

2022 Opening balance Depreciation charge Balance at 30 June 2022

832

914

Council

2023 Opening balance Additions to right-of-use assets Depreciation charge Balance at 30 June 2023 2022 Opening balance Depreciation charge Balance at 30 June 2022

238

642

Financial statements

2023 Opening balance Additions to right-of-use assets Depreciation charge Balance at 30 June 2023

320

page 37

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203

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 16. Leases (continued) Consolidated Notes

Council

2023 $'000

2022 $'000

2023 $'000

2022 $'000

253 953 1,206

240 723 963

185 473 658

190 140 330

Lease liabilities Classified as: Current lease liability Non-current lease liability Total lease liabilities

The table below shows the maturity analysis of the lease liabilities based on contractual cashflows and therefore the amounts will not be the same as the recognised lease liability in the statement of financial position.

< 1 year

1 to 5 years

> 5 years

Total

Total per statement of financial position

$'000

Consolidated 2023 Lease liabilities

302

2022 Lease liabilities

291

707

690

471

192

1,480

1,173

1,206

963

Council

Financial statements

2023 Lease liabilities

211

2022 Lease liabilities

197

296

144

294

801

341

658

330

Liabilities not recognised - extension options For building leases, extension options which can be exercised at council's discretion are included. At each reporting date council assesses whether it is reasonably certain that the extension options will be exercised based on current operations and strategy. Amounts included in the statement of comprehensive income related to leases The following amounts have been recognised in the statement of comprehensive income for leases where council is the lessee. page 38

204

Central Highlands Regional Council Annual Report 2022-2023

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 16. Leases (continued) Consolidated 2023 $'000

2022 $'000

Council 2023 $'000

2022 $'000

Amounts included in the statement of comprehensive income related to leases Expenses Depreciation of right-of-use assets Interest expense on lease liabilites

299 59

260 64

221 32

182 17

Net expense relating to leases

358

324

253

199

Council as a lessor All lease arrangements where council is the lessor are classified as operating leases as council does not transfer substantially the risks and rewards incidental to ownership of an asset to the leasee. Operating leases Where Council retains the risks and rewards relating to a lease, the lease is classified as an operating leases. Assets classified as investment property Rent from investment and other property is recognised as income on a periodic straight line basis over the lease term

991

1,366

991

1,142

991

1,366

991

1,142

Financial statements

Rental income (excluding variable lease payments not dependent on an index or rate) Total operating lease income (rental income)

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205

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 17. Payables Consolidated Notes

2023 $'000

Council

2022 $'000

2023 $'000

2022 $'000

Creditors are recognised when goods and services are received, at the amount owed. Amounts owing are unsecured and are generally settled on 30 day terms.

Current Creditors and accruals Accrued wages and salaries Prepaid rates and charges Other entitlements Accrued lease interest

12,750 21 4,627 792 11

10,803 1,158 4,623 661 8

12,698 4,627 792 11

10,751 1,158 4,623 661 8

TOTAL CURRENT PAYABLES

18,201

17,253

18,128

17,201

Other entitlements

TOTAL NON-CURRENT PAYABLES

Non-current

The following sets out the liquidity risk in relation to the above creditors and accruals and represents the remaining contractual cash flows at the end of the reporting period. Liquidity risk is the risk that council will encounter difficulty in meeting the objectives associated with its financial liabilities. 0 to 1 year

12,771

11,961

12,698

11,909

Financial statements

Total contractural outflows

page 40

206

Central Highlands Regional Council Annual Report 2022-2023

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 18. Borrowings Consolidated Notes

2023 $'000

2022 $'000

Council 2023 $'000

2022 $'000

The QTC loan market value at the reporting date was $72,794,090 and represents the value of the debt if repaid at that date. No assets have been pledged as security by the council for any liabilities, however, all loans are guaranteed by the Queensland Government. The expected final repayment dates vary from 15 December 2028 to 15 June 2043 and interest rates range from 1.61% to 6.62%. Principal and interest repayments are made quarterly in arrears.

Current Loans - Queensland Treasury Corporation

6,145

5,571

6,145

5,571

TOTAL CURRENT BORROWINGS

6,145

5,571

6,145

5,571

Loans - Queensland Treasury Corporation

70,060

66,078

70,060

66,078

TOTAL NON-CURRENT BORROWINGS

70,060

66,078

70,060

66,078

71,649 10,000 (5,444)

72,512 10,000 (10,863)

71,649 10,000 (5,444)

72,512 10,000 (10,863)

Non-current

Reconciliation of loan movements for the year

Loans - Queensland Treasury Corporation

Book value at end of financial year

76,205

71,649

76,205

71,649

Financial statements

Opening balance at beginning of financial year Loans raised Principal repayments

page 41

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207

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 19. Provisions Consolidated 2023 2022

Council 2023

2022

Liabilities are recognised for employee benefits such as sick leave and long service leave in respect of services provided by the employees up to the reporting date. Short-term benefits which are expected to be wholly settled within 12 months are calculated on wage and salary levels which are expected to be paid and includes related employee on-costs. Amounts not expected to be wholly settled within 12 months are calculated on projected future wage and salary levels and related employee on-costs, and are discounted to present values. (a) Long service leave A liability for long service leave is measured as the present value of the estimated future cash outflows to be made in respect of services provided by employees up to the reporting date. The value of the liability is calculated using current pay rates and projected future increases in those rates and includes related employee on-costs. Where employees have met the prerequisite length of service and council does not have an unconditional right to defer the liability beyond 12 months, long service leave is classified as a current liability. Otherwise it is classified as non-current. The estimates are adjusted for the probability of the employee remaining in council's employment or other associated employment which would result in council being required to meet the liability. Adjustments are then made to allow for the proportion of the benefit earned to date, and the result is discounted to present value. The provision is discounted using the Commonwealth Bond yield rates published on the Department of State Development, Infrastructure, Local Government and Planning website. (b) Sick leave

Financial statements

A liability for sick leave is recognised in accordance with the council's Enterprise Bargaining Certified Agreement 2021-2024 (Certified Agreement). The liability is measured as the present value of the estimated future cash outflows in respect of leave accrued by employees during the prerequisite length of service, up to the reporting date. Sick leave will only be payable on termination of an employees' employment or death, where the prerequisite length of service has been met. The value of the liability is calculated using current pay rates and projected future increases in those rates and includes related employee on-costs. This estimate is then adjusted for the rates stipulated in the Certified Agreement, which are based on years of service at the council and the pre-amalgamated former shires. This estimate is adjusted for the probability of employees remaining in council's employment which would result in council being required to meet the liability. Where employees have met the prerequisite length of service, sick leave will be classified as a current liability. Otherwise the liability will be classified as non-current.

page 42

208

Central Highlands Regional Council Annual Report 2022-2023

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 19. Provisions

(continued) Consolidated 2023 2022

Council 2023

2022

The interest rates attaching to Commonwealth Government guaranteed securities at the reporting date are used to discount the estimated future cash outflows to their present value. Further adjustments are then made to allow for the proportion of the benefit earned to date, and the result is then discounted to present value. (c) Provision for annual leave A provision for annual leave is recognised and amounts are expected to be settled within 12 months are calculated on current wage and salary levels and include related employee on-costs. All annual leave is classified as a current liability as employees are presently entitled to receive the accrued balance on termination. (d) REDI approvals Approvals under the regional economic development incentive (REDI) provide a rebate on application fees and infrastructure charges. These rebates are to be reimbursed once the applicant meets all conditions of the associated development approval. A provision is made for the total cost of approved incentives to reserve the approved funds before the incentive is paid. (e) Property restoration A provision is made for the cost of restoration in respect of refuse sites and quarries where it is probable council will be liable, or required, to incur such a cost on the cessation of use of these facilities. (i) Refuse sites The provision is measured at the expected cost of the work required, discounted to current day values using the interest rates attaching to Commonwealth Government guaranteed securities with a maturity date corresponding to the anticipated date of the restoration.

A number of refuse sites are situated on council controlled land. The provision represents the present value of the anticipated future costs associated with the closure of these sites, decontamination and monitoring of historical residues and leaching on these sites. The calculation of this provision requires assumptions such as application of environmental legislation, site closure dates, available technologies and engineering cost estimates. These uncertainties may result in future actual expenditure differing from amounts currently provided. Because of the long-term nature of the liability, the most significant uncertainty in estimating the provision is the costs that will be incurred.

Financial statements

The provisions recognised for restoration are reviewed at least annually and updated based on the facts and circumstances available at the time.

page 43

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209

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 19. Provisions

(continued) Consolidated Notes

2023 $'000

2022 $'000

Council 2023 $'000

2022 $'000

(ii) Quarry sites (gravel pits) This provision relates to gravel pits that council has custodianship of. Although council doesn't have control of the land it has a legal obligation to undertake the restoration work of these pits. The provision represents the present value of the anticipated future costs associated with the closure of the pits, reclamation and rehabilitation of the site. The provision recognised for the gravel pit rehabilitation is reviewed at least annually and updated based on the facts and circumstances available at the time.

Current 4,853 3,948 1,347 242 3,614

4,621 3,767 1,287 251 2,650

4,784 3,886 1,347 242 3,614

4,552 3,704 1,287 251 2,650

14,004

12,576

13,873

12,444

Long service leave Quarry rehabilitation Refuse restoration Make good at end of lease

517 446 12,487 30

459 550 12,211 30

517 446 12,487 -

459 550 12,211 -

TOTAL NON-CURRENT PROVISIONS

13,480

13,250

13,450

13,220

Annual leave Long service leave Sick leave REDI Approvals Refuse sites

TOTAL CURRENT PROVISIONS

Financial statements

Non-current

page 44

210

Central Highlands Regional Council Annual Report 2022-2023

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 19. Provisions

(continued) Consolidated Notes

Council

2023 $'000

2022 $'000

2023 $'000

2022 $'000

550 23

553 21

550 23

553 21

221 (348) 446

(730) 55 651 550

221 (348) 446

(730) 55 651 550

14,861 1,584 (43) 593

11,439 4,289 (1,578) 286

14,861 1,584 (43) 593

11,439 4,289 (1,578) 286

(754) (140) 16,101

(853) 1,278 14,861

(754) (140) 16,101

(853) 1,278 14,861

Details of movements in provisions: Quarry rehabilitation

Balance at beginning of financial year Increase in provision due to unwinding of discount Increase/(decrease) in provision due to change in discount rate Increase due to change in restoration dates Increase/(decrease) due to change in future costs Balance at end of financial year

Refuse sites

Balance at beginning of financial year Additional provision Amounts used Increase in provision due to unwinding of discount Increase/(decrease) in provision due to change in discount rate Change in estimated restoration dates Balance at end of financial year

Quarry rehabilitation

This is the present value of the estimated cost of restoring the quarry site, under the State Government environmental regulation, to a useable state at the end of its useful life which is expected to be 2050.

Refuse restoration

Financial statements

This is the present value of the estimated future cost of restoring the refuse sites, under the State Government environmental regulations, at the end of their lives.

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211

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 20. Other liabilities Consolidated Notes

2023 $'000

2022 $'000

Council 2023 $'000

2022 $'000

Other liabilities represents the advance waste levy payment received by council in 2021-22 from the Department of Environment and Science. This payment covers the next four financial years.

Current Waste levy refund received in advance

959

987

959

987

TOTAL CURRENT OTHER LIABILITIES

959

987

959

987

Waste levy refund received in advance

3,058

2,982

3,058

2,982

TOTAL NON-CURRENT OTHER LIABILITIES

3,058

2,982

3,058

2,982

Non-current

Financial statements

Non-current liabilities represents the payments for 2024-25 to 2026-27 of $990,475, $1,032,623, and $1,035,208 respectively.

page 46

212

Central Highlands Regional Council Annual Report 2022-2023

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 21. Asset revaluation surplus Consolidated Notes

2023 $'000

2022 $'000

Council 2023 $'000

2022 $'000

The asset revaluation surplus comprises adjustments relating to changes in the value of property, plant and equipment that do not result from the use of those assets. Net incremental changes in the carrying value of classes of non-current assets since their initial recognition are accumulated in the asset revaluation surplus. Increases and decreases on revaluation are offset within a class of assets. Where a class of assets is decreased on revaluation, that decrease is offset first against the amount remaining in the asset revaluation surplus in respect of that class. Any excess is treated as an expense. When an asset is disposed of, the amount reported in surplus in respect of that asset is retained in the asset revaluation surplus and not transferred to retained surplus.

(i) Movements in the asset revaluation surplus were as follows: Balance at beginning of financial year Minor correction to opening balances Net adjustment to non-current assets at end of period to reflect a change in: Land Site improvements Buildings Road and bridge network Water Sewerage Airport Change in value of future rehabilitation costs: Land and improvements (site improvements) Movements total Balance at end of financial year

569,819 (3,739)

507,706 -

569,819 (3,739)

507,706 -

769 3,830 6,282 54,184 9,115 6,520 3,217

562 3,245 (809) 68,859 2,404 (11,553) 4,119

769 3,830 6,282 54,184 9,115 6,520 3,217

562 3,245 (809) 68,859 2,404 (11,553) 4,119

(690) 83,227

(4,714) 62,113

(690) 83,227

(4,714) 62,113

649,307

569,819

649,307

569,819

14,746 8,298 10,597 405,069 113,502 85,853 11,242

13,977 5,234 4,315 352,540 104,676 81,052 8,025

14,746 8,298 10,597 405,069 113,502 85,853 11,242

13,977 5,234 4,315 352,540 104,676 81,052 8,025

The closing balance of the asset revaluation surplus is comprised of the following asset categories: Land Site improvements Buildings Road and bridge network Water Sewerage Airport Balance at end of financial year

649,307

569,819

649,307

Financial statements

(ii) Asset revaluation surplus analysis:

569,819

page 47

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213

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 22. Commitments for expenditure Consolidated Notes

2023 $'000

2022 $'000

Council 2023 $'000

2022 $'000

5,747 1,233 1,585 551 21,849

6,016 1,366 3,076 1,632 23,549

(a) Contractual commitments Contractual commitments at end of financial year but not recognised in the financial statements are as follows: Aquatic Centre management agreements Showgrounds caretaker agreements Information Communication Technology agreements Other contracts Waste and recycling contracts over 10 years

5,747 1,233 1,585 551 21,849

30,965

6,016 1,366 3,076 1,632 23,549

35,639

30,965

35,639

851 1 4,548 15,112

2,055 8 3,041 8,657

(b) Capital commitments (exclusive of GST) Commitment for the construction of the following assets contracted for at the reporting date but not recognised as liabilities: Plant and equipment Office furniture and fittings Buildings and Site improvements Infrastructure (Road network, Water and Sewerage) Total commitments These expenditures are payable as follows:

2,055 8 3,041 8,657

20,512

13,761

20,512

13,761

18,626 1,886 -

11,383 2,378 -

18,626 1,886 -

11,383 2,378 -

20,512

13,761

20,512

13,761

Financial statements

Within the next year Later than one year and not later than 5 years Later than 5 years Total Payable

851 1 4,548 15,112

page 48

214

Central Highlands Regional Council Annual Report 2022-2023

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 23. Contingent liabilities Consolidated $'000 $'000

Council $'000

$'000

Details and estimates of maximum amounts of contingent liabilities are as follows:

Local Government Mutual

The Council is a member of the local government mutual liability self-insurance pool, LGM Queensland. In the event of the pool being wound up or it is unable to meet its debts as they fall due, the trust deed and rules provide that any accumulated deficit will be met by the individual pool members in the same proportion as their contribution is to the total pool contributions in respect to any year that a deficit arises. The latest audited financial statements are as at 30 June 2022 reported an accumulated surplus and it is not not anticipated any liability will arise.

Local Government Workcare

The Council is a member of the Queensland local government worker's compensation self-insurance scheme, Local Government Workcare. Under this scheme the Council has provided an indemnity towards a bank guarantee to cover bad debts which may remain should the self insurance licence be cancelled and there was insufficient funds available to cover outstanding liabilities. Only the Queensland Government’s workers compensation authority may call on any part of the guarantee should the above circumstances arise. The Council's maximum exposure to the bank guarantee is $1,602,872 (2022: $1,395,000).

Legal Matters

Council is subject to claims that arise as a result of the operations of Council. Council has not provided for any amounts to date in relation to these claims on the basis that it has been assessed as immaterial or that it cannot be reliably estimated at reporting date. Information in respect of individual claims has not been disclosed in accordance with AASB 137 Provisions, Contingent Liabilities and Contingent Assets on the basis that Council considers such disclosures would seriously prejudice the outcome of the claims.

Note 24. Superannuation - regional defined benefit fund Council contributes to the LGIAsuper Regional Defined Benefits Fund (the scheme), at the rate of 12% for each permanent employee who is a defined benefit member. This rate is set in accordance with the LGIAsuper trust deed and may be varied on the advice of an actuary.

Financial statements

In March 2023, a fatality occurred at a Council workplace involving an employee. Workplace Health and Safety Queensland are undertaking an investigation into this matter, which may or may not result in Council facing prosecution. The maximum penalty for an offence committed by a body corporate under the relevant legislation is 30,000 penalty units (currently $4,644,000). Statutory fines are not recoverable under Council's insurance policies.

The Regional Defined Benefits Fund is a complying superannuation scheme for the purpose of the Commonwealth Superannuation Industry (Supervision) legislation and is also governed by the Local Government Act 2009 . The scheme is managed by the LGIAsuper trustee as trustee for LGIAsuper trading as Brighter Super. page 49

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215

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 24. Superannuation - regional defined benefit fund

(continued)

The scheme is a pooled defined benefit plan and it is not in accordance with the deed to allocate obligations, plan assets and costs at the council level. Any amount by which the scheme is over or under funded may affect future contribution rate obligations, but has not been recognised as an asset or liability of the council. Council may be liable to the scheme for a portion of another local governments’ obligations should that local government be unable to meet them, However the risk of this occurring is extremely low and in accordance with the LGIAsuper trust deed changes to council's obligations will only be made on the advice of an actuary. The last completed actuarial assessment of the scheme as required under Superannuation Prudential Standard 160 was undertaken as at 1 July 2021. The actuary indicated that “At the valuation date of 1 July 2021, the net assets of the scheme exceeded the vested benefits and the scheme was in a satisfactory financial position as at the valuation date." The measure of vested benefits represents the value of benefit entitlements should all participating employees voluntarily exit the scheme. Council is not aware of anything that has happened since that time that indicates the assets of the scheme are not sufficient to meet the vested benefits, as at the reporting date. No changes have been made to the prescribed employer contributions which remain at 12% of employee salary or wages and there are no known requirements to change the rate of contributions. The next triennial actuarial review is not due until 1 July 2024. The most significant risks that may result in LGIAsuper increasing the contribution rate on the advice of the actuary are: Investment risk - the risk that the scheme's investment returns will be lower than assumed and additional contributions are needed to fund the shortfall.

Financial statements

Salary growth risk - the risk that wages or salaries will rise more rapidly than assumed, increasing vested benefits to be funded. Consolidated Notes

Superannuation contributions made to the Regional Defined Benefits Fund Other superannuation contributions for employees Other superannuation contributions paid for elected members Total superannuation contributions paid by Council for employees 6

Council

2023 $'000

2022 $'000

2023 $'000

2022 $'000

51 4,978

55 4,381

51 4,864

55 4,240

5,124

4,527

5,010

4,386

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Central Highlands Regional Council Annual Report 2022-2023

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 25. Reconciliation of net result for the year to net cash inflow (outflow) from operating activities Consolidated Notes

Net operating result from income statement

Council

2023 $'000

2022 $'000

2023 $'000

2022 $'000

10,621

11,625

10,473

11,264

41,815

37,342

41,731

37,211

616 59

307 64

616 32

307 17

Non-cash items 14 & 16 Depreciation and amortisation Unwinding of discount rates on reinstatement provisions 8 16 Interest paid on leases Impairment of receivables and bad debts written off 8

(37)

42,500

37,676

42,389

37,498

(8,721) (128) 1,909

(447) (17,842) (24) 9,539

(8,774)

(8,721) (128) 1,909

(6,940)

(442) (17,842) (24) 9,539

2,699 4 (178) 954 (673) 1,947 664 522 648 (951)

9,595 (140) 440 1,357 (50) (178) (2,123) 3 208 (564) (529) 3,105

2,674 4 (175) 954 (681) 1,947 664 523 648 (972)

9,632 (140) 442 1,357 (48) (178) (2,061) 3 208 (564) (527) 3,105

Investing and development activities Net (profit)/loss on disposal of assets Capital grants and contributions Other Capital income Capital expenses

3d 5 9

(6,940)

(8,769)

(Increase)/decrease in receivables Increase/(decrease) in provision for doubtful debts (Increase)/decrease in inventories (Increase)/decrease in contract assets (Increase)/decrease in other assets (Increase)/decrease in finance lease receivable Increase/(decrease) in payables Increase/(decrease) in accrued interest payable Increase/(decrease) in contract liabilities Increase/(decrease) in employee leave entitlements Increase/(decrease) in other provisions Increase/(decrease) in other liabilities

Net cash provided from/(used in) operating activities from the statement of cash flows

5,636

11,124

5,586

11,229

51,817

51,651

51,508

51,222

Financial statements

Changes in operating assets and liabilities:

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Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 26. Reconciliation of liabilities arising from finance activities Change in

Non-cash

As at

accounting

changes

As at

30-Jun-22 $'000

policy $'000

Cashflows $'000

$'000

30-Jun-23 $'000

71,649 963

4,556 (375)

618

76,205 1,206

Consolidated Borrowings Lease Liability

72,612

4,181

As at

accounting

changes

As at

30-Jun-21 $'000

policy $'000

Cashflows $'000

$'000

30-Jun-22 $'000

72,512 1,178

(863) (215)

71,649 963

Change in

Borrowings Lease Liability

618

77,411

Non-cash

73,690

(1,078)

72,612

Change in

Non-cash

As at

accounting

changes

As at

30-Jun-22 $'000

policy $'000

Cashflows $'000

$'000

30-Jun-23 $'000

71,649 330

4,556 (212)

540

76,205 658

Council

Financial statements

Borrowings Lease liabilities

71,979

Change in

Non-cash

As at

accounting

changes

As at

30-Jun-21 $'000

policy $'000

Cashflows $'000

$'000

30-Jun-22 $'000

72,512 507

(863) (177)

71,649 330

73,019

4,344

(1,040)

540

76,863

71,979

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Central Highlands Regional Council Annual Report 2022-2023

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 27. Minor correction of error Council has identified an error where assets were valued twice as part of the revaluations undertaken at 30 June 2022. A correction has been made by adjusting the opening balances of the relevant asset classes and the asset revaluation surplus at 1 July 2022. Minor rounding errors were also identified between the property, plant, and equipment balances and the fixed asset register at 30 June 2022. A correction has been made by adjusting the opening balances of the relevant asset classes and the retained surplus at 1 July 2022. The property, plant, and equipment asset classes and the community equity balances affected as a result of this minor correction are disclosed seperately in notes 14 and 21. Summary detail of balances adjusted at 1 July 2022 is as follows: Opening

Minor

balance as

correction of

opening

presented at

error

balance at

1 July 2022 $'000

130,503

Right of use assets Property, plant, and equipment Other non-current assets Total non-current assets

320 1,603,522 40 1,603,882

(3,853) (3,853)

320 1,599,669 40 1,600,029

TOTAL ASSETS

1,734,385

(3,853)

1,730,532

Total current liabilities

36,769

Total non-current liabilities

82,430

TOTAL LIABILITES

119,199

Net community assets

1,615,186

(3,853)

1,611,333

Asset revaluation surplus Retained surplus

569,819 1,045,367

(3,739) (114)

566,080 1,045,253

1,615,186

(3,853)

1,611,333

Notes

Adjusted

Total current assets

Total community equity

Financial statements

Statement of financial position

page 53

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Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 28. Events after the reporting period

Events that occur after the reporting date of 30 June 2023, up to and including the date when the financials statements are "authorised for issue" have been taken into account in preparing these statements. Council has adopted the date of receipt of the Auditors' Report as the appropriate "authorised for issue" date relating to these General Purpose Financial Statements. Accordingly, the "authorised for issue" date is 20/10/23. Events that occur after the reporting date represent one of two types: (i) Events that have provided evidence of conditions that existed at the reporting date These financial statements (and the figures therein) incorporate all "adjusting events" that provided evidence of conditions that existed at 30 June 2023. Council did not identify any material or significant "adjusting events". (ii) Events that have provided evidence of conditions that arose after the reporting date These financial statements (and figures therein) do not incorporate any "non adjusting events" that have occurred after 30 June 2023 and which are only indicative of conditions that arose after 30 June 2023.

Financial statements

Council did not identify any material or significant "non adjusting events".

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Central Highlands Regional Council Annual Report 2022-2023

page 54

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 29. Financial instruments and financial risk management Consolidated $'000 $'000

Council $'000

$'000

(a) Financial assets and financial liabilities Council has exposure to the following risks arising from financial instruments; (i) interest rate risk, (ii) credit risk, and (iii) liquidity risk. This note provides information (both qualitative and quantitative) to assist statement users evaluate the significance of financial instruments on the Council's financial position and financial performance, including the nature and extent of risks and how the Council manages these exposures.

Financial risk management Council is responsible for the establishment and oversight of the risk management framework, together with developing and monitoring risk management policies. Council's Audit Committee oversees how management monitors compliance with council's risk management policies and procedures and reviews the adequacy of the risk management framework in relation to the risks faced by council. The Audit Committee is assisted in its oversight role by internal audit who undertake regular reviews of risk management controls and procedures. Council's risk management policies are established to identify and analyse the risks faced, to set appropriate limits and controls and to monitor these risks and adherence against limits. Council aims to manage volatility to minimise potential adverse effects on the financial performance of council. Council does not enter into derivatives.

Credit risk Credit risk is the risk of financial loss if a counterparty to a financial instrument fails to meet its contractual obligations. These obligations arise principally from the council's investments and receivables from customers.

Investments in financial instruments are required to be made with QTC or similar state/commonwealth bodies or financial institutions in Australia, in line with the requirements of the Statutory Bodies Financial Arrangements Act 1982 . No collateral is held as security relating to the financial assets held by council. The following table represents the maximum exposure to credit risk based on the carrying amounts of financial assets at the end of the reporting period:

Financial statements

Exposure to credit risk is managed through regular analysis of credit counterparty ability to meet payment obligations. The carrying amount of financial assets represents the maximum credit exposure.

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Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 29. Financial instruments and financial risk management Consolidated Notes

Financial assets Cash and cash equivalents Receivables - rates and water Receivables - other Term deposit investments Equity investment Other credit exposure Guarantee Total financial assets

10 11 & 13 11 & 13 10

(continued) Council

2023 $'000

2022 $'000

2023 $'000

2022 $'000

108,067 14,644 11,271 3,163 9

92,169 18,732 9,572 3,151 11

105,846 14,644 11,034 3,163 9

89,883 18,732 9,509 3,151 11

1,603 138,757

1,395 125,030

1,603 136,299

1,395 122,681

Detailed information on credit risk in relation to the above financial assets can be found at the note specified above.

Liquidity risk Liquidity risk is the risk that the council will encounter difficulty in meeting the obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. Council is exposed to liquidity risk through its normal course of business and through its borrowings with QTC and other financial institutions. The liquidity risk in relation to payables at note 18 and for borrowings at note 19. Council manages its exposure to liquidity risk by maintaining sufficient cash deposits and undrawn facilities, both short and long term, to cater for unexpected volatility in cash flows. These facilities and detailed information in relation to liquidity risk are disclosed in note 10 (Cash and cash equivalents). Council does not have any overdraft facilities at the reporting date.

Market risk

Financial statements

Market risk is the risk that changes in market prices, such as interest rates, will affect the council's income or the value of its holdings of financial instruments. These facilities and detailed information in relation to liquidity risk are disclosed in note 10 . Council has access to a mix of variable and fixed rate funding options through QTC so that interest rate risk can be minimised. These facilities are disclosed in note 19. Sensitivity Sensitivity to interest rate movements is shown for variable financial assets and liabilities based on the carrying amount at reporting date.

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Central Highlands Regional Council Annual Report 2022-2023

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 29. Financial instruments and financial risk management Net carrying amount $'000

Net result 1% increase $'000

(continued) Equity

1% decrease $'000

1% increase $'000

1% decrease $'000

The following interest rate sensitivity analysis depicts what effect a reasonably possible change in interest rates (assumed to be 1%) would have on the profit and equity, based on the carrying values at the end of the reporting period. The calculation assumes that the change in interest rates would be held constant over the period.

Consolidated 2023 QTC cash funds - at variable Other investments QTC loans - at fixed Net

105,557 3,163 (76,205)

32,515

1,088

(1,088)

1,088

(1,088)

2022 QTC cash funds - at variable Other investments QTC loans - at fixed Net

87,988 3,151 (71,649)

880 32 -

(880) (32) -

880 32 -

(880) (32) -

1,056 32 -

(1,056) (32) -

1,056 32 -

(1,056) (32) -

19,490

912

(912)

912

(912)

2023 QTC cash funds - at variable Other investments QTC loans - at fixed Net

104,057 3,163 (76,205)

31,015

1,041 32 -

1,073

(1,041) (32) -

(1,073)

1,041 32 -

1,073

(1,041) (32) -

(1,073)

2022 QTC cash funds - at variable Other investments QTC loans - at fixed Net

87,988 3,151 (71,649)

880 32 -

(880) (32) -

880 32 -

(880) (32) -

Council

912

(912)

912

(912)

In relation to the QTC fixed rate loans, these are financial instruments at fixed interest rates which are carried at amortised cost and are not subject to interest rate sensitivity.

Financial statements

19,490

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Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 29. Financial instruments and financial risk management

(continued)

(b) Fair value The fair value of trade and other receivables and payables is assumed to approximate the value of the original transaction, less any allowance for impairment. The fair value of borrowings with QTC is based on the market value of debt outstanding. The market value of a debt obligation is the discounted value of future cash flows based on prevailing market rates and represents the amount required to be repaid if this was to occur at balance date. The market value of debt is provided by QTC and is discussed below and disclosed in note 18. QTC applies a book rate approach in the management of debt and interest rate risk, to limit the impact of market value movements to clients' cost of funding. The book value represents the carrying value based on amortised cost using the effective interest method. The following table shows the carrying amounts and fair values of financial assets and financial liabilities, including their levels in the fair value hierarchy. It does not include fair value information for financial assets and financial liabilities not measured at fair value if the carrying amount is a reasonable approximation of fair value. Carrying value

Fair value

2023 $'000

2022 $'000

2023 $'000

2022 $'000

105,557 3,163 108,720

87,988 3,151 91,139

105,557 3,163 108,720

87,988 3,151 91,139

76,205 76,205

70,050 70,050

72,794 72,794

71,649 71,649

104,057 3,163 107,220

87,988 3,151 91,139

104,057 3,163 107,220

87,988 3,151 91,139

76,205 76,205

70,050 70,050

72,794 72,794

71,649 71,649

Notes

Consolidated Financial assets QTC cash funds Other investments Total financial assets

Financial statements

Financial liabilities Loans - QTC Total financial liabilities

10 10

Council Financial assets QTC cash funds Other investments Total financial assets Financial liabilities Loans - QTC Total financial liabilities

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Central Highlands Regional Council Annual Report 2022-2023

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 30. National competition policy

Business activities to which the code of competitive conduct is applied Council applies the competitive code of conduct to the following activities: Aerodrome Sewerage Water Waste Saleyards This requires identifying the cost of community service obligations (CSO) and eliminating the advantages and disadvantages of public ownership within the particular activity. Full cost pricing has been adopted for water and sewerage as they are significant business activities. The CSO value is determined by council, and represents an activities cost which would not be incurred if the primary objective of the activities was to make a profit. Council provides funding from general revenue to the business activity to cover the cost of providing non-commercial community services or costs deemed to be CSO's by council.

Airport

Saleyards

Sewerage

Water

Waste Mgt

2023 $'000

306

2,079

381

Less: expenditure

11,934 407 12,341 (8,128)

1,518 1,518 (1,656)

9,776 10,082 (6,730)

16,033 18,112 (19,949)

11,081 11,462 (9,508)

Surplus/(deficit)

4,213

(138)

3,352

(1,837)

1,954

$'000 Revenue for services provided to the Council Revenue for services provided to external clients Community service obligations

Description of CSO's provided to business activities: Activities

Airport

CSO description

Actual $'000

Provision of community airstrip facilities to the general public in outlying smaller communities.

Financial statements

The following activity statements are for activities subject to the competitive code of conduct:

407

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Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 31. Transactions with related parties 2019 $'000

$'000

(a) Subsidiaries (ie. entities and operations controlled by Council) Council has one controlled entity which is detailed in note (1.b). The results of this entity is included with council to form the consolidated entity. The following transactions occurred between council and its controlled entity: Contributions, donations, grants and subsidies paid

Other amounts paid

Amounts received

2023 $000

2022 $000

2023 $000

2022 $000

2023 $000

2022 $000

Central Highlands Development Corporation Limited (CHDC)

1,875

2,093

159

102

Total

1,875

2,093

159

102

All funding support given to the controlled entity was agreed to by council for the 2022-2023 financial year. There were no wages or allowances paid to councillors or council staff who sit on the board of these companies.

(b) Other related parties

Financial statements

Other related parties include the close family members of KMP, any entities controlled, or jointly controlled, by KMP or their close family members. Close family members include a spouse, child and dependent of a KMP or their spouse. Details of transactions between council and other related parties are disclosed below:

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Central Highlands Regional Council Annual Report 2022-2023

Central Highlands Regional Council Notes to the Financial Statements for the year ended 30 June 2023

Note 31. Transactions with related parties (continued) Consolidated

Council

Ref Notes

2023 $000

2022 $000

2023 $000

2022 $000

31(b)(i)

201

160

201

160

31(b)(ii)

216

121

216

121

31(b)(iii)

31(b)(iv)

453

523

453

523

(b) Other related parties (continued) Employee expenses for close family members of key management personnel Fees and charges charged to entities controlled by key management personnel. Grants provided to entities controlled by key management personnel Purchase of materials and services from entities controlled by key management personnel

Total

941

838

941

838

(i) All close family members of KMP were employed through an arm’s length process. They are paid in accordance with the award for the job they perform. Council employs 475 staff of which two are close family members of the KMP. (ii) The fees and charges charged to entities controlled by KMP were on an arms length basis in accordance with the fees and charges adopted by council. (iii) The grants provided to entities controlled by KMP were on an arms length basis in accordance with the formal assessment procedures adopted by council. (iv) Materials and services purchased from entities controlled by KMP were at arms length and in the normal course of council's operations.

Transactions with KMP, in the form of compensation paid for 2022-23, comprises: Consolidated

Short-term employee benefits Post-employment benefits Termination benefits

Total

Council

2023 $000

2022 $000

2023 $000

2022 $000

2,629 197 46

3,479 249 20

2,158 197 46

3,204 249 20

2,872

3,748

2,401

Financial statements

Transactions with key management personel KMP include the Mayor, Councillors, Chief Executive Officer and the executive leadership team.

3,473

Detailed remuneration disclosures for KMP are provided in council's annual report. page 61

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227

Central Highlands Regional Council General Purpose Financial Statements for the year ended 30 June 2023

Management Certificate

for the year ended 30 June 2023 These general purpose financial statements have been prepared pursuant to sections 176 and 177 of the Local Government Regulation 2012 (the Regulations) and other prescribed requirements. In accordance with Section 212(5) of the Regulation, we certify that: (i) the prescribed requirements of the Local Government Act 2009 and Local Government Regulations 2012 for the establishment and keeping of accounts have been complied with in all material respects; and (ii) the general purpose financial statements, as set out on pages 2 to 61, present a true and fair view, in accordance with Australian Accounting Standards, of the Council's and the Consolidated Entities transactions for the financial year and financial position at the end of the year.

John McDougall

MAYOR

ACTING CHIEF EXECUTIVE OFFICER

20 October 2023

Financial statements

Kerry Hayes

page 62

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229

Financial statements

Financial statements 230

Central Highlands Regional Council Annual Report 2022-2023

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Financial statements

Central Highlands Regional Council Current Year Financial Sustainability Statement for the year ended 30 June 2023

Consolidated

Council

Actual 2023

Target 2023

2.07%

1.99%

0 - 10%

73.23%

more than 90%

-9.95%

-9.09%

less than 60%

Measures of financial sustainability Council's performance at 30 June 2023 against key financial ratios and targets.

Performance indicators 1. Operating surplus ratio

Net result (excluding capital items) (1)

Total operating revenue (excluding capital items) (2)

An indicator of which the extent to which revenues raised cover operational expenses only or are available for capital funding purposes or other purposes.

2. Asset sustainability ratio

Capital expenditure on the replacement of assets (renewals) (3) Depreciation expense

An approximation of the extent to which the infrastructure assets managed are being replaced as these reach the end of their useful lives.

3. Net financial liabilities ratio

Financial statements

Total liabilities less current assets Total operating revenue (excluding capital items) (2)

An indicator of the extent to which the net financial liabilities can be serviced by its operating revenue.

Note 1 - basis of preparation The current year financial sustainability statement is a special purpose statement prepared in accordance with the requirements of the Local Government Regulation 2012 and the F inancial Management (Sustainability) Guideline 2013 . The amounts used to calculate the three reported measures are prepared on an accrual basis and are drawn from the Council's audited general purpose financial statements for the year ended 30 June 2023.

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Central Highlands Regional Council Annual Report 2022-2023

Central Highlands Regional Council Current Year Financial Sustainability Statement for the year ended 30 June 2023

Actual 2023

Target 2023

Notes

(1)

Includes only recurrent revenue and recurrent expenditure disclosed in the income statement. Excludes capital revenue grants, contributions, donations and subsidies received for capital acquisitions, capital income items such as profit from the sale of: property, plant and equipment, financial assets, real estate and investment properties (refer to note 5 for exclusions), and any capital expenditure such as write-off of assets, movements in provisions for restoration and rehabilitation and revaluation decrements that hit the statement of comprehensive income.

(2)

Includes only recurrent revenue disclosed in the income statement. Excludes capital revenue grants, contributions donations and subsidies received for capital acquisitions. Also excludes any capital income items such as profit from the sale of: property, plant and equipment, financial assets, real estate and investment properties (refer to note 5 for exclusions).

Asset renewals are defined as the expenditure to renew or replace existing assets to return the service potential or the life of the asset up to that which it had originally.

These ratios are the relevant measures of financial sustainability required to be reported under section 178(1) of the Local Government Regulation 2012 . Definitions are sourced from the Financial Management (Sustainability) Guideline issued by the Department of State Development, Infrastructure, Local Government and Planning.

Financial statements

(3)

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Central Highlands Regional Council Current Year Financial Sustainability Statement for the year ended 30 June 2023

Certificate of Accuracy

for the year ended 30 June 2023 This current-year financial sustainability statement has been prepared pursuant to Section 178 of the Local Government Regulation 2012 (the Regulation). In accordance with Section 212(5) of the Regulation we certify that this Current Year Financial Sustainability Statement has been accurately calculated.

John McDougall

MAYOR

ACTING CHIEF EXECUTIVE OFFICER

20 October 2023

Financial statements

Kerry Hayes

page 6868 page

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Central Highlands Regional Council Annual Report 2022-2023

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Financial statements

Financial statements 236

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Financial statements

238

Central Highlands Regional Council Annual Report 2022-2023

An indicator of the extent to which the net financial liabilities can be serviced by its operating revenue.

Total liabilities less current assets Total operating revenue (excluding capital items) (2)

3. Net financial liabilities ratio

An approximation of the extent to which the infrastructure assets managed are being replaced as these reach the end of their useful lives.

Depreciation expense

Capital expenditure on the replacement of assets (renewals) (3)

2. Asset sustainability ratio

An indicator of which the extent to which revenues raised cover operational expenses only or are available for capital funding purposes or other purposes.

Total operating revenue (excluding capital items) (2)

Net result (excluding capital items) (1)

1. Operating surplus ratio

Performance indicators - Council

Council's performance at 30 June 2023 against key financial ratios and targets.

Measures of financial sustainability

prepared as at 30 June 2023

< 60%

> 90%

0 - 10%

Target 2023

2.66%

2024

3.30%

2025

-9.09%

2.80%

5.07%

73.23% 131.67% 82.12%

1.99%

Actual 2023

Unaudited Long-Term Financial Sustainability Statement

Central Highlands Regional Council

Financial statements

3.28%

65.71%

4.62%

2026

-0.37%

85.25%

4.86%

2027

-4.47%

73.64%

4.79%

-9.22%

95.17%

3.48%

Forecast 2028 2029

93.43%

3.38%

2031

90.87%

3.35%

2032

90.98%

3.92%

2033

page 72

-14.10% -19.43% -21.15% -27.27%

95.29%

3.24%

2030

Target 2023

Actual 2023 0

Forecast 0

chrc.qld.gov.au

Asset renewals are defined as the expenditure to renew or replace existing assets to return the service potential or the life of the asset up to that which it had originally.

(3)

Financial statements

Definitions are sourced from the Financial Management (Sustainability) Guideline issued by the Department of State Development, Infrastructure, Local Government and Planning.

page 73

(2)

These ratios are the relevant measures of financial sustainability required to be reported under section 178(1) of the Local Government Regulation 2012.

Includes only recurrent revenue and recurrent expenditure disclosed in the income statement. Excludes capital revenue grants, contributions, donations and subsidies received for capital acquisitions, capital Income items such as profit from the sale of: property, plant and equipment, financial assets, real estate and investment properties (refer to Note 5 for exclusions), and any capital expenditure such as write-off of assets, movements in provisions for restoration and rehabilitation and revaluation decrements that hit the statement of comprehensive income.

(1)

Notes

Council aims to operate within a set of conservative guide-posts to ensure we are financially sustainable in the short, medium and long term. As part of our financial strategy, we have adopted seven key financial performance indicators to guide our financial health. In addition to the financial indicators, we have the above three sustainability indicators that have been set by the Department of State Development, Infrastructure, Local Government and Planning to help monitor the long-term sustainability of all councils across Queensland. Throughout the financial year, these indicators are calculated and reported on monthly at Council meetings, as part of a full suite of financial reports. Should there be any deviation outside these parameters, the executive management and Council will be fully informed and may take corrective action as required.

Council measures revenue and expenditure trends over time as a guide to future requirements and to make decisions about the efficient allocation of resources to ensure the most effective provision of services. Council ensures that its financial management strategy is prudent and that its long-term financial forecast shows a sound financial position whilst also being able to meet the community’s current and future needs.

Central Highlands Regional Council Financial Management Strategy

prepared as at 30 June 2023

Unaudited Long-Term Financial Sustainability Statement

Central Highlands Regional Council

Financial Statements 2018

239

12 3 4 5 6 7 8 9 # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # #

Central Highlands Regional Council

Unaudited Long-Term Financial Sustainability Statement Certificate of Accuracy

for the long-term financial sustainability statement prepared as at 30 June 2023 This long-term financial sustainability statement has been prepared pursuant to Section 178 of the Local Government Regulation 2012 (the Regulation).

Financial statements

In accordance with Section 212(5) of the Regulation we certify that this long-term financial sustainability statement has been accurately calculated.

Kerry Hayes

John McDougall

MAYOR

ACTING CHIEF EXECUTIVE OFFICER

20 October 2023

page page 74 74

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Central Highlands Regional Council Annual Report 2022-2023

Notes

Year in review

For more information about this annual report telephone Central Highlands Regional Council on 1300 242 686 Email: enquiries@chrc.qld.gov.au Visit: www.chrc.qld.gov.au Design: Justin Huehn, Juno Creative, www.junocreative.net.au Cover image: Kay Higginson, Further West “Sunburnt Country”, 2010. Oil on canvas. CHRC Art Collection. All other images supplied by Central Highlands Regional Council or Central Highlands Development Corporation unless stated otherwise. © Central Highlands Regional Council PO Box 21 Emerald Q 4720

65 Egerton Street, Emerald, Q, 4720. T. 1300 242 686

chrc.qld.gov.au

244