Supplementary Ratio Information

For the year ended 30 June 2021

37. ACTIVITIES/PROGRAMS

CITY operations as disclosed in these financial statements encompass the following service orientated activities/programs.

PROGRAM NAME AND OBJECTIVES GOVERNANCE

To provide a decision making process for the efficient allocation of scarce resources. Includes the activities of members of council and the administrative support available to the council for the provision of governance of the district. Other costs relate to the task of assisting elected members and ratepayers on matters which do not concern specific council services.

GENERAL PURPOSE FUNDING

To collect revenue to allow for the provision of services.

LAW, ORDER, PUBLIC SAFETY

To provide services to help ensure a safer and environmentally conscious community.

HEALTH

To provide an operational framework for environmental and community health.

EDUCATION AND WELFARE

To provide services to disadvantaged persons, the elderly, children and youth.

ACTIVITIES

Rates, general purpose government grants and interest revenue.

Supervision and enforcement of various local laws relating to fire prevention, animal control and other aspects of public safety including emergency services.

Inspection of food outlets and their control, provision of meat inspection services, noise control and waste disposal compliance.

Provision and maintenance of senior citizen and disability services, youth services and other voluntary services.

COMMUNITY AMENITIES

To provide services required by the community. Rubbish collection services, operation of rubbish disposal sites, litter control, construction and maintenance of urban storm water drains, protection of the environment and administration of town planning schemes and public conveniences.

RECREATION AND CULTURE

To establish and effectively manage infrastructure and resource which will help the social well being of the community. Maintenance of public halls, civic centres, aquatic centre, recreation centres and various sporting facilities. Provision and maintenance of parks, gardens and playgrounds. Operation of library, museum and other cultural facilities.

TRANSPORT

To provide safe, effective and efficient transport services to the community.

ECONOMIC SERVICES

To help promote the City and its economic wellbeing.

OTHER PROPERTY AND SERVICES

To monitor and control council’s overheads operating accounts. Construction and maintenance of roads, footpaths, bridges, lighting and cleaning of streets.

Tourism and area promotion, rural services and building control.

Private works operation, plant repair and operation costs and engineering operation costs.

CITYOFKALAMUNDA City of Kalamunda NOTESTOAND FORMING PART OFTHEFINANCIALREPORT Notes to and Forming part of the Financial Report FOR THE YEAR ENDED 30 JUNE For the year ended 30 June 2021 2021

38. FINANCIAL RATIOS

2021 2020 2019 Actual Actual Actual

Current ratio Asset consumption ratio Asset renewal funding ratio Asset sustainability ratio Debt service cover ratio Operating surplus ratio Own source revenue coverage ratio

The above ratios are calculated as follows: 1.36 1.54 1.30 0.94 0.96 0.97 1.42 0.95 0.95 0.39 0.91 0.67 8.67 6.36 9.58 (0.04) (0.10) (0.04) 0.91 0.90 0.90

Current ratio

current assets minus restricted assets current liabilities minus liabilities associated with restricted assets

Asset consumption ratio

Asset renewal funding ratio

Asset sustainability ratio

Debt service cover ratio

Operating surplus ratio

Own source revenue coverage ratio depreciated replacement costs of depreciable assets current replacement cost of depreciable assets

NPV of planned capital renewal over 10 years NPV of required capital expenditure over 10 years

capital renewal and replacement expenditure depreciation

annual operating surplus before interest and depreciation principal and interest

operating revenue minus operating expenses own source operating revenue

own source operating revenue operating expense

2 Railway Road, Kalamunda WA | PO Box 42, Kalamunda 6926 (08) 9257 9999 | Facsimile: (08) 9293 2715 enquiries@kalamunda.wa.gov.au www.kalamunda.wa.gov.au