Message from the Mayor
With community input in recent years, Council has developed strategic plans, master plans and other documents to guide our projects and expenditure in coming years.
In 2025-26, we intend to keep moving forward with our plans but with a more prudent eye on the current environment and future challenges.
Budget discussions are at the heart of conversations for all of us in the community as costs continue to rise for electricity, fuel and other household staples, and drought conditions persist. Council is not immune from these budget impacts. As such, we are this year seeking to provide a balance: keeping increases in rate revenue modest and in line with our long-term plans, while making sure we continue to deliver projects expected by the community.
Despite this careful approach, Council will continue to deliver on its 2023-2033 Strategic Plan, ensuring we deliver the outcomes our residents require, and the projects needed to create a thriving and connected regional community known for its lifestyle, vibrant towns and economic prosperity.
In 2025-26, roads will continue to be our biggest investment, with a total of $7,884,000 budgeted, including $2,414,969 on resheeting and resealing projects. We are also forging ahead with the Lucindale main street upgrade, with a budget of $750,000 forecast for the year, and $1,112,955 on infrastructure renewal at the Naracoorte Regional Livestock Exchange. More information about the projects is included in this plan.
As we look forward into 2025-26, I know we will continue to deliver great projects for our community, ensuring an excellent quality of life for our region.
Mayor Patrick Ross
The Naracoorte Lucindale Story
The Naracoorte Lucindale Council is located at the heart of the Limestone Coast region. The Council is approximately 300 kilometres from Adelaide and 450 kilometres from Melbourne. Naracoorte is the main service centre for the Council district, which also contains the smaller communities of Lucindale, Hynam, Kybybolite and Frances.
Settlement began in the 1840s. The Naracoorte town layout is a result of its beginning as two separate towns. Prior to European settlement, several groups of Indigenous peoples occupied the region, with the Meintangk most closely aligned to our district.
The district is characterised by reliable rainfall and contains prime agricultural land and accessible underground water. It is home to a thriving and vibrant rural economy, featuring beef and dairy cattle, sheep for both wool and meat, and cereal growing.
Two large enterprises; Teys Australia Meat Processing Facility and Mini Jumbuk wool manufacturing centre value add to the primary produce with large grain storage facilities supporting the cereal growing industry. Naracoorte Lucindale Council is central to some of Australia’s best wine producing areas with parts of both the Wrattonbully and Padthaway wine regions within the district.
There is a strong tourism industry in the Council area, supported by the Visitor Information Centre in Naracoorte. South Australia’s only World Heritage site, Naracoorte Caves, and Bool Lagoon Game Reserve, a wetland of international importance, are the district’s two best known natural features. Several more conservation parks and reserves are home to abundant wildlife. Other attractions in the area include the Sheep’s Back Museum, Mini Jumbuk Centre, Cockatoo Lake, Naracoorte Golf Club, Lucindale Country Club, and the Naracoorte Swimming Lake.
Strategic Plan 2023-2033
Council adopted a Strategic Plan in June 2023 with six key strategic directions for 20232033 and a suite of priority actions for 2023-2028.
The Strategic Plan sets the vision, outcomes, and priority actions for the future and helps inform the Council’s Long-Term Financial Plan and Asset Management Plans, which are crucial in the process of developing Council’s Annual Business Plan & Budget.
The six key strategic directions in the Plan for the Council from 2023 to 2033 are:
• Plan for and manage growth
• Embrace our cultural diversity
• Grow the visitor economy and our regional service hub
• Preserve our natural environment and enhance our built assets
• Invest in key infrastructure and assets
• Activate our recreation, events, arts and culture opportunities
The plan also identifies a suite of more than 30 priority actions for the 5-year period from 2023 to 2038.
Throughout the life of the Strategic Plan, the Council will undertake review points along the way to ensure the Plan remains relevant to the Council and the community, including a midterm review of the Plan in 2025-26 and a major review of the Plan in 2026-27 following the 2026 Local Government Elections.
Significant Influences and Priorities
A number of significant factors have influenced the preparation of the Council’s Annual Business Plan, and these include:
• The need to comply with financial, regulatory, transparency and accountability requirements from the State Government, including ongoing implementation of Local Government legislative reform since 2021
• Funding challenges, which can affect the delivery of the range of services offered
• Enterprise Bargaining agreements which provide for employment terms & conditions, wages and salaries
• Community expectations to maintain and improve infrastructure assets to acceptable standards including roads, footpaths, lighting, stormwater drainage, street trees and plantings, open spaces and Council properties
• Challenges of managing waste and improving waste outcomes
The Annual Business Plan has been prepared within the following guidelines:
• Increase in general rate revenue of 5 0% (gross of rebates)
• Lucindale Community Wastewater Management Scheme (CWMS) charges to remain at $589 for occupied properties and $213 for vacant land
• Kerbside waste collection charge to increase from $440 to $455 per annum, reflecting increased costs and government levies for waste disposal
• Grants Commission funding allocation being similar to 2024-25
The Council’s priorities continue to be:
• Continuing to maintain and improve Council’s assets and infrastructure from a sustainable and affordable perspective, through the continued development of our LongTerm Financial Plan, and Asset Management Plans
• Exploring opportunities for improvements in effective delivery of services
• Actively pursuing State and Federal Government grants
• Attracting and retaining skilled and capable employees at all levels of the Council organisation
• Enhancing Council’s profile within the community, through ongoing engagement and transparent decision making
Continuing Services
All Councils have similar responsibilities under the Local Government Act 1999, and other relevant legislation.
These include:
• Regulatory activities e.g. supporting the elected Council
• Setting rates, preparing an annual budget and determining longer-term strategic management plans for the area
• Management of Council assets - including roads, footpaths, parks & gardens, buildings and infrastructure, and public open spaces
• Stormwater drainage
• Planning and compliance, including building safety assessments
• Various environmental health services
In response to community expectations, the Council also provides further services and programs including:
• Naracoorte Swimming Lake
• Libraries
• Economic development
• Street cleaning and waste collection
• Environmental programs
• On-street parking management to maximise shared use of parking space
• Community amenities and programs
• Visitor Information Centre
• Support (financial and in-kind) of Festivals and Events
• Arts (funded in part by Country Arts SA)
The Council also operates a number of facilities on a fee-for-service basis. These provide important community benefits, while also generating revenue that offset costs for services of benefit to the district, including:
• Town Halls
• Cemeteries
• Aerodrome
Council owns and operates the Naracoorte Regional Livestock Exchange under a business model that aims to meet operational costs and provide for future capital investment from revenue generated by this facility, thus minimising the need for ratepayer funds.
Priority Projects 2025-2026
The Annual Business Plan and Budget 2025-26 sets out the actions Council will take this financial year to make progress towards achieving our goals identified in the Strategic Plan 2023-2033. The following pages set out the projects Council will be undertaking for each strategic theme area.
Financial Statements
The following pages present the formal financial statements for the 2025-26 year. These documents are accompanied by summaries and notes in relation to operational and service areas, which are provided for information purposes, capital budget expenditure, grant income and loan borrowings.
• Statement of Comprehensive Income
• Statement of Changes in Equity
• Statement of Financial Position
• Statement of Cash Flows
• Uniform Presentation of Finances
• Key Financial Indicators
NARACOORTE LUCINDALE COUNCIL
BUDGETED STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 30 JUNE 2026
NARACOORTE LUCINDALE COUNCIL
BUDGETED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2026
NARACOORTE LUCINDALE COUNCIL
NARACOORTE LUCINDALE COUNCIL
BUDGETED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2026
Receipts
Proceeds from Borrowings
Proceeds from Borrowings (community loans)
Proceeds from Aged Care Facility Deposits
Payments
Repayment of Borrowings
Loans to Community Groups
Repayment of Aged Care Facility Deposits
Repayment of Lease Liability
Receipts
Capital Grants, Subsidies, Contributions
Sale of Replaced Assets
Sale of Surplus Assets
Payments
Expenditure on Renewal/Replacement of Assets
Expenditure on New/Upgraded Assets
Development of Real Estate for Sale
Operating Surplus / (Deficit) measures the extent to which operating revenue is or is not sufficient to meet all of the costs of providing council services, which include depreciation. Where an operating deficit exists, some costs being incurred in the current year are not being met by today’s ratepayers.
Net Lending / (Borrowing) equals Operating Surplus / (Deficit), less Net Outlays on existing and new assets. The Net Lending / (Borrowing) result is a measure of the Council’s overall (i.e. Operating and Capital) budget on an accrual basis. The Net Lending /(Borrowing) result can be expected to fluctuate from year to year, given the lumpy nature of some capital expenditure. Achieving a zero result on the Net Lending /(Borrowing) measure in any one year essentially means that the Council has met all of its expenditure The Net Lending / (Borrowing) for the financial year does not include principal repayments in relation to loan borrowings.
Naracoorte Lucindale Council
Surplus/(Deficit)
Measures the extent to which operating revenue is or is not sufficient to meet all of the costs of providing Council services, which include depreciation. Where an operating deficit exists, some costs bing incurred in the current year are not being met by today's ratepayer.
Operating Surplus/(Deficit) Ratio - %
Expresses the operating surplus(deficit) as a percentage of operating revenue. Where an operating deficit exists, this percentage indicates the percentage increase needed in revenue to achieve a break-even operating result. Equally a break even operating result could be targeted by decreasing operating expenses.
Net Financial Liabilities
Equals total liabilities less financial assets, where financial assets for this purpose include cash, investments, loans to community groups, receivables and prepayments, but excludes equity held in Council businesses and land held for resale.
Net Financial Liabilities Ratio
Expresses net financial liabilities as a percentage of Total Operating Revenue.
This measure indicates the capacity of Council to meet its financial obligations from revenue streams. Where the ratio is falling, it indicates that a Council's capacity to meet its financial obligations from revenue streams is strengthening. Conversely, where this ratio is increasing, it indicates that a Council's capacity to meet its financial obligations is deteriorating.
The asset renewal funding ratio is calculated on the sum of the proposed expenditure as indicated in the Infrastructure & Asset Management Plan.
Operational Budget 2025-2026
The Naracoorte Lucindale Council 2025-26 budget includes a wide range of services and support to the community. Some of these services are legislated, however, a large number of the services are optional and decided upon by Council, or the degree to which they are provided is optional.
This summary provides a general overview of the operational budget areas as a whole.
Council does not adopt the budget at the management working budget level, but rather at a more strategic level. This document is provided to the community for information purposes. A summary of the operational budget is provided below. The 2024-25 budget information is referenced for comparative purposes only and refers to the original budget adopted by Council in June 2023
The Operational Budget, along with a series of more detailed budget notes, can be viewed in Appendix B and C respectively.
Capital & Projects 2025-2026
The Naracoorte Lucindale Council has, under its care and control, a vast range of assets and infrastructure, which require regular assessment, replacement and renewal if assets are to remain sustainable – and to meet community expectations.
The issue of new assets also needs to be addressed. As a community expands or simply expects to have certain facilities and infrastructure available to use, Council’s asset base is expanded, and new assets are introduced. A simple example of this is the paving or concreting of a footpath that was previously rubble. This is classed as a new asset.
The table below shows Council expenditure on capital works during 2025-26, totalling $11.996 million The more detailed Capital Budget can be viewed in Appendices C and D respectively.
SUMMARY TABLE
Council’s capital program is partially funded from the cash raised/reserves to cover the annual depreciation expense. The following capital income (grants, new loans, principal repayments and sale of assets) is anticipated to be received in 2025-2026:
Loan Borrowings
Council’s loan principal outstanding as at 30 June 2025 is $1,833,826 (30 June 2024: $2,069,976). All current loans are fixed term with fixed interest rates.
The following principal repayments are scheduled for 2025/26:
An internal loan repayment of $35,885 is also paid by the NRLE to Council.
Measuring Performance and Objectives for the Year
Council has adopted a suite of key financial indicators to measure the financial sustainability of the Council.
To achieve an operating surplus ratio of between 0% and 15% over any five-year period.
Net financial liabilities ratio is greater than zero but less than 100% of total operating revenue.
Capital outlays on renewing/replacing assets is greater than 90% but less than 110% of forecast expenditure, based on adopted Asset Management Plans, over a rolling 3-year period.
Capital outlays on renewing/replacing assets is greater than 90% but less than 110% of forecast expenditure, based on depreciation, over a rolling 3-year period.
✓ = Target achieved or within target range × = Outside of target range for 2025-26
The performance of the organisation will be reviewed regularly and will be reported to Council. The performance is principally measured by the achievement of project priorities and compliance with the adopted budget.
Status of all projects and capital expenditure is reported to Council on a monthly basis through the provision of a “Key Projects” report which includes status (e.g. on target), brief commentary, adopted budget and year to date expenditure.
Funding the Business Plan
Council’s long-term financial sustainability is dependent on ensuring that, on average over time, its expenses are less than its revenue.
In delivering the services and projects included in this Annual Business Plan and Budget, Council is planning to complete the year with an operating deficit of $303,915 before capital revenue.
Expenditure
Salary and wages and associated expenditure (insurance, leave liability, superannuation, workers compensation levy, etc) of $6.751 million is budgeted for, and this compares to $6.513 million budgeted in 2024/25 financial year. The increase of $0.238 million is largely attributable to inflation increases. As per the Naracoorte Lucindale Council Enterprise Bargaining Agreements, relevant staff (majority) will receive a wage increase based on the CPI of the Adelaide December quarter. The 2025/26 budget includes 64.6 full time equivalent (FTE) employees, compared to 64.5 FTE in 2024/25.
Depreciation of $8.454 million is included with $134,000 allowed for finance costs and $7.548 million for materials, contracts and other expenses.
Budget 2025/26
$‘000
OPERATING EXPENDITURE
Capital Program
It is anticipated that Council will receive $1.514 million from State and Federal Government Grants specifically for capital expenditure. These Grants are normally not advised to Council prior to adoption of the Annual Business Plan and Budget.
Expenditure on non-current assets is projected to be $11.635 million with $8.829 million to be expended on the replacement and renewal of assets and $2.806 million allocated to new assets.
Loan principal payments of $248,927 are scheduled for payment.
Community Organisations and individuals will repay Council $11,768 in loan principal repayments.
Council’s capital program is partially funded from the cash raised to cover the annual depreciation expense and Council’s cash reserves.
Income
Council’s total revenue is budgeted to increase by $387,000 compared with the 2024/25 budget (and prior to the final budget review). This is mainly due to a 2.5% increase in User Charges & Commercial Income (CPI of the Adelaide December quarter) and a 5% increase in Rates revenue. The table below shows the operating income breakdown for 2025/26.
INCOME
General Rates
To continue the level of service that our community currently enjoys, Council is proposing to raise $12.860 million in general rate revenue (before rate rebates), representing an approximate 5.0% increase from 2024/25.
Further information on Rates, including the basis for raising rates, differential factors, available assistance when experiencing hardship, and Council’s rating policy can be found on pages 25-26
Rate income included in the table above page includes fines and interest and has been adjusted for rate rebates, and remittances.
Rates – Service Charges & Levies
These charges relate to the waste, recycling and green waste kerbside collection, Landscape SA levy and the Lucindale Community Wastewater Management Scheme.
Statutory Charges
Statutory Charges are set by State Government. These are fees and charges set by regulation and collected by the Council for regulatory functions such as assessment of development applications, dog registrations etc.
User
Pay Charges & Commercial Income
These charges are for Council’s fee-based facilities such as town halls, cemeteries and property leases.
Commercial income relates to the Naracoorte Regional Livestock Exchange
Grants, Subsidies & Contributions
The Council seeks to attract as much grant funding as possible from other levels of government. Major projects that may be of wider regional or State benefit may attract funding in partnership with the State or Federal Governments, or other key stakeholders and partners.
It is the Council’s intention to actively seek grant funding for projects outlined in the strategic plan.
Investment Income
Income relates to interest received from investments (Council funds deposited) with the Local Government Finance Authority, Council’s banking partner and loans granted to community organisations.
Reimbursements
Income relates to private work reimbursements, recoveries for insurance claims and rebates.
What it means for Rates
General Rates
In setting its rates each year Council considers the following:
(a) The specific issues faced by our community, which are:
(i) The need to continue to maintain and upgrade the district’s infrastructure which includes roads, buildings, drainage and parks
(ii) Increased costs associated with the collection and disposal of waste
(iii) EPA compliance and other legislative compliance
(iv) The benefit ratepayers receive from the services provided by the Council
(v) The expectations of the Community to have access to a particular level of service
(b) The budget for the relevant financial year
(c) Increase in costs and charges to be paid by Council
(d) The impact of rates on the community
Payment of Rates
Rates are payable in four approximately equal instalments and can be paid in advance. Notices are sent quarterly, and legal recovery action may be undertaken by Council for outstanding amounts owing.
Basis for Raising Rates
The Council continues to use capital value (the value of the land and all the improvements on the land) as the basis for calculating annual rates within the Council area. The Council considers that this method of valuation provides the fairest method of distributing the rate burden across all ratepayers on the following basis:
• The equity principle of taxation requires that ratepayers of similar wealth pay similar taxes and ratepayers of greater wealth pay more tax than ratepayers of lesser wealth
• Property value is a relatively good indicator of wealth and capital value, which closely approximates the market value of a property, provides the best indicator of overall property value
The Land against which rates may be assessed will include:
• Any piece or section of land subject to separate ownership or occupation; or
• Any aggregation of contiguous land subject to the same ownership or occupation.
Minimum Rate
Council is proposing a minimum rate of $550 on all properties. The minimum rate is levied against the whole of an allotment and only one minimum rate is levied against two or more pieces of adjoining land (whether intercepted by a road or not) if they are owned by the same owner and occupied by the same occupier or a single farming enterprise. Rate modelling indicates 495 assessments will be charged the minimum rate. This represents 7.85% of Council’s rateable properties, with a maximum of 35% of assessments allowed by legislation.
Adoption of Valuations
The Council will adopt the valuations made by the Valuer-General. Anyone who is dissatisfied with the valuation made by the Valuer-General may object to the Valuer-General in writing, within 60 days of receiving this notice of the valuation, explaining the basis for the objectionprovided the ratepayer has not:
• Previously received a notice of this valuation under the Local GovernmentAct, in which case the objection period is 60 days from the receipt of the first notice, or
• Previously had an objection to the valuation considered by the Valuer-General.
The address of the State Valuation Office is:
State Valuation Office
GPO Box 1354
ADELAIDE SA 5001
and the telephone number is 1300 653 345. Objections may also be lodged by email at LSGObjections@sa.gov.au. The Council has no role in this process. It is important to note that the lodgement of an objection does not change the due date for payment of rates.
Fines and Interest for Late Payment
The amount of rates due will be overdue if they have not been paid by the due date shown on the front of the rate notice. After this date, additional charges will apply. A fine of 2% of the amount due will be added immediately and at the end of each month thereafter, interest, at the rate prescribed in the Local GovernmentAct 1999, will be added on any balance, including interest, not then paid.
Hardship
Section 182 of the Local Government Act permits the Council, on the application of the ratepayer, to partially or wholly remit rates or to postpone rates, on the basis of hardship.
Ratepayers experiencing difficulties in paying their rates and associated charges are encouraged to contact the Council office at an early stage on 08 8760 1100 to discuss options available. Council treats such inquiries confidentially.
Contact may also be made by email at council@nlc.sa.gov.au
Council Rebates
Certain persons and/or organisations may be eligible for a rebate, e.g. community groups, health and education organisations etc. Phone 08 8760 1100 or email council@nlc.sa.gov.au for further information.
Postponement of Rates –
Seniors
Ratepayers who hold a State Seniors Card (or who are eligible to hold a State Seniors Card and have applied for one) are able to apply to Council to postpone payment of rates on their principal place of residence.
Postponed rates remain as a charge on the land and are not required to be repaid until the property is sold or disposed of. Phone 08 8760 1100 or email council@nlc.sa.gov.au for further information.
Rating Policy – General Rates
Locality is used as the factor to levy differential rates. There are four (4) general differential rates: Urban – all townships; Rural Living – to reflect a lower level of service, e.g. no street lighting; Commercial/Industry – ability to generate an income from property; and Rural – ability to generate income from property, but reduced services and generally larger capital values apply.
A formal review of Council’s basis for rating approach was undertaken during 2012/13, where Council explored various options for raising its rates revenue and resolved to continue with its current principles in relation to differential rates:
• That Council’s Commercial/Industrial (Naracoorte Township) rate in the $ is set at approximately 4 - 4.5% above the urban rate in the $.
• That Council’s Primary Production rate in the $ is set to enable approximately 60% of total gross rates to be raised
Council’s endorsed Long-Term Financial Plan provided for a forecasted 5.0% increase in general rate income, with CPI (Adelaide) as measured for the previous 12 months from December 2024 being 2.5%. Taking these indicators into consideration, Council has chosen to increase general rate income by 5.0%.
Across the district there will be properties which will still experience an increase or decrease greater or less than the 5.0% average general rate increase, and this will largely be due to valuation variations across rating localities.
Council has endorsed the provision of discretionary rebate of rates as part of this Annual Business Plan & Budget, as per provisions of S166(1)(m) of the Local Government Act 1999 to all properties that have a general rate increase of greater than 20% for the 2024-25 financial year. The rate rebate will be calculated to enable a general rate increase of no more than 20% from the rates levied in the 2024/25 financial year, subject to the following exclusions:
• Where the property has changed ownership in the previous FY; or
• Valuations have increased due to development on the property i.e. house built, built improvements, etc; or
• Valuations have increased due to property realignment or title mergers; or
• Valuations have increased due to circumstances initiated by the property owner
Council’s capital valuation (excluding non-rateable properties) has increased from $6,011,523,539 in 2024-25 to $6,088,519,939 or by approximately 1.01%.
Differential rate in the dollar for localities are identified below:
Council’s Statement on Expected Rate Revenue can be viewed in Appendix A.
An independent rating review will be undertaken in 2025/26, which will interrogate the current method for setting rates to ensure the rating system strives to be equitable, effective and relevant for the community. The review will explore options available to Council through legislation to generate rates.
Service Charge - CWMS Levy
The Council provides a Community Wastewater Management System (CWMS) in Lucindale. The full cost of operating and maintaining this service for this financial year is budgeted to be $100,707 (including depreciation).
Council maintains funds within a specific CWMS Reserve Fund to fund future replacement of infrastructure such as pumps, pits, pipes and ponds. It is planned to maintain the charge at $589 for occupied properties and $213 for vacant land.
A comprehensive audit of the system was undertaken during 2022 to determine the condition of CWMS infrastructure, which will assist with forecasting capital works for the future. The audit will also provide important information for Council and the Lucindale Community on the ongoing operations and maintenance of the Lucindale CWMS.
The Lucindale CWMS Reserve was $709,989 (audited financials figure) as at 30/6/2024 and is forecast to be $773,248 as at 30/6/2025 Based on budgeted figures, Council are anticipating the Reserve balance to be $742,980 as at 30/6/2026
Service Charge - Waste and Recycling Levy
Council provides kerbside collection, recycling services and green waste collection in defined areas of the Council, consistent with Council’s long-term strategy to reduce the volume of waste going to landfill and reducing the overall environmental impact of waste collection and disposal services.
A three-bin kerbside collection service for putrescible waste, recycling and green waste is available in defined areas in the Townships of Naracoorte, Lucindale, Hynam, Kybybolite and Frances, and rural living zones. Council provides a two-bin kerbside collection service for putrescible waste and recycling in defined areas within the township of Naracoorte, including the Town Centre, Industrial and Commercial zones.
The three-bin kerbside collection consists of one 140 litre bin putrescible waste (red lid) and two 240 litre bins, recycling (yellow lid) and green waste (green lid) collection. The two-bin kerbside collection consists of two 240 litre bins, recycling (yellow lid) and putrescible waste (green lid) collection.
The service charge will increase by $15 to $455 per annum per occupied property. The increase in levy is aimed to assist the service to be self-sustaining and funded by those that receive the service, rather than being partly subsidised by other ratepayers who don’t receive the service.
Regional Landscape Levy
The Regional Landscape Levy is a State levy. Councils are required to collect it under the Landscape South Australia Act. Further information on Landscape South Australia can be found at https://landscape.sa.gov.au/
Council does not decide the amount of this levy, does not retain this revenue, nor do we determine how the revenue is spent.
The levy is charged per rateable property and indicative values for 2025-26 are:
o Residential, Vacant & Other $95.62
o Commercial
o Industrial
o Primary Production
Community Budget Submissions
The community was invited to provide suggestions and ideas for Council to consider during budget deliberations by 28 February 2025. The following community requests were received during this period.
Council considered all submissions at a workshop held on the 13th of March. The following community submissions will be supported in 2025/26:
• Lions Club of Naracoorte – 2026 Taste the Limestone Coast Festival - $5,000
• Naracoorte Regional Art Gallery – annual support - $30,000
• LINC – Lucindale Christmas Party - $1,500
• LINC – Bluetooth speaker - $1,000
• Naracoorte Interchurch Council – Contribution to school chaplaincy program - $6,000
• Carols in the Square – annual support - $2,000
• Naracoorte High School – NHS Year 12 Celebration Ball – in-kind support to the value of $1,000
• The Christmas Party Adelaide – annual support - $500
• Lucindale School Community Library – IT hardware - $3,532
• SE Field Days – annual support – in-kind
• Rotary Club of Naracoorte Inc – Naracoorte Town Hall usage – in-kind support to the value of $850
• Naracoorte Migrant Resource Centre – 2026 Multicultural Soccer Carnival - $7,500
• Naracoorte Sports Centre Working Group – progression of redesign/redrawing of the regional facility plans - $15,000
• Naracoorte Primary School – permanent track markers at North Parklands for SE Cross Country annual event - $4,000
• Naracoorte Lucindale Concert Band – Naracoorte Town Hall – in-kind support to the value of $5,000
• Cr Goodman - BRAD waste & recycling scheme - $700
• Lions Club of Lucindale – Yakka Park entrance - $45,160
• Border Districts Netball Club – fencing around netball/tennis courts - $45,000
Community Engagement
The Naracoorte Lucindale Council Draft Annual Business Plan and Budget 2025/26 was open for community consultation from 9.00am Monday 5th May and closed at 9.00am Wednesday 4th June 2025.
Feedback could be received in the following ways:
• In writing via post to Naracoorte Lucindale Council, PO BOX 555, Naracoorte SA 5271
• In writing via email to council@nlc.sa.gov.au
• Online, using Council's online engagement tool at https://yoursay.naracoortelucindale.sa.gov.au/
• Hard copy feedback form available from the Naracoorte & Lucindale Council Offices and Naracoorte Library. Responses could be submitted by post or email (above).
• In person at a Special Council Meeting held in the Naracoorte Council Chambers on Tuesday 3rd June 2025 from 5.00pm to 6.00pm.
Statement of Significant Amendments
Section 123(6a) of the Act sets out a requirement for Council to provide a statement outlining significant amendments and the reasons why the amendments were made to this Annual Business Plan 2025/26 after public consultation.
In addition to the below, minor formatting and grammatical changes have been made throughout the document.
• Page 8, page 18 (Open Spaces capital spend) and Appendix C - Removed the Leicester Street playground renewal project, deferring consideration to 2026/27
• Page 10 - Adjusted the budget forecasts to reflect the Third Quarter Budget review presented to Council at its May Ordinary Meeting.
• Page 20 – Measuring Performance and Objectives for the Year amended to include dollar values in calculation of Financial Indicators, based on financial amendments noted in above dot points.
• Page 25 and 26 - Rating tables amended to reflect the most recent valuations and updated rating model.
• Page 28 - Incorporated the amount of $90,160 into Community Budget Submissions for the Border Districts Netball Club financial request for court fencing ($45,000) and for the Lions Club of Lucindale financial request for driveway alterations to Yakka Park ($45,160)
• Page 28 and Appendix A (page 30) - The Limestone Coast Landscape Board has advised that a correction to property data used for calculating the 2025/26 regional landscape levy has resulted in a region-wide adjustment to council contributions. This has led to a minor increase in the per-property levy compared to the figures published in Council’s draft 2025/2026 Annual Business Plan and Budget. The levy is collected by councils on behalf of the Limestone Coast Landscape Board. Councils do not determine the amount of the levy, retain the revenue, or influence how the funds are spent.
• Appendix C (page 39) – Capital Program 2025-2026 – Removed Leicester Street playground renewal project.
APPENDIX A: Statement on Expected Rate Revenue
Please note: These figures represent a considered estimate of Expected Rate Revenue based on the most current information available at the time of going out to consultation on the DRAFT Annual Business Plan and Budget (ABP&B). This information is updated regularly and therefore these figures may be subject to confirmation at the time of actual adoption of the ABP&B.
Expected Rates Revenue
2024/25 (as adopted) 2025/26 (estimated)
General Rates (NET)
Comments Change
General Rates revenue for 2025-26 is projected to increase by 5.0%, as per council direction given during the budget development process.
The Regional Landscape Levy is a State tax, it is not retained by council.
3.4% increase per property - annual revenue also includes the lessee fee for Naracoorte WTS.
CWMS - Lucindale - no increase in annual charge.
Number of rateable properties
Excluding the Regional Landscape Levy and minus Mandatory & Discretionary Rebates.
Estimated growth in number of rateable properties
'Growth' is defined in the regulations as where new properties have been created which has added rateable properties to council's ratepayer base. Growth can also increase the need and expenditure related to infrastructure, services and programs which support these properties and residents.
Average per rateable
Naracoorte Lucindale Council do not use growth estimates in the annual rates modelling process.
Estimated average General Rates per rateable property
property
The total General Rates paid by all rateable properties will equal the amount adopted in the budget. (o)=(c)/(n)
Councils use property valuations to calculate each rateable property’s contribution to the required rate revenue total. Councils do not automatically receive more money because property values increase but this may alter how rates are apportioned (or divided) across each ratepayer (ie. some people may pay more or less rates, this is dependent on the change in value of their property relative to the overall valuation changes across the council area).
Averages are based on the total of all reable properties and are therefore not necessarily iindiciative of either the rate or change in rates that all ratepayers will experience.
Councils are required under the Local Government Act to provide a rebate to qualifying properties under a number of categories:
Religious purposes - 100 per cent Public Cemeteries - 100 per cent
Royal Zoological Society of SA - 100 per cent Educational purposes - 75 per cent
The rates which are foregone via Mandatory Rebates are redistributed across the ratepayer base (ie. all other ratepayers are subsidising the rates contribution for those properties who receive the rebate).
Presented as required by the Local Government (Financial Management) Regulations 2011 reg 6(1)(ea)
Please Note: The percentage figure in (e) relates to the change in the total amount of General Rates revenue to be collected from all rateable properties, not from individual rateable properties (ie. individual rates will not necessarily change by this figure).
Councils are required under the Landscape South Australia Act 2019 to collect the levy on all rateable properties on behalf of the State Government. The levy helps to fund the operations of regional landscape boards who have responsibility for the management of the State’s natural resources.
Community Wastewater Management Systems
A
Statement on Expected Rate Revenue
Please note: These figures represent a considered estimate of Expected Rate Revenue based on the most current information available at the time of going out to consultation on the DRAFT Annual Business Plan and Budget (ABP&B). This information is updated regularly and therefore these figures may be subject to confirmation at the time of actual adoption of the ABP&B.
Expected Rates Revenue
The Minimum Rate provides a mechanism where lower valued properties do not pay less thatn a minimum amount as determined by Council.
The Local Government Act 1999 stipulates that no more than 35% of rateable properties pay a minimum amount - properties to which the minimum rate applies fall well below stipulations (7.6%).
Adopted valuation method
Value/Site Value/Annual Value
Council has the option of adopting one of three valuation methodologies to assess the properties in its area for rating purposes: Capital Value – the value of the land and all improvements on the land; Site Value – the value of the land and any improvements which predominantly affect the amenity of use of the land, such as drainage works, but excluding the value of buildings and other improvements (Note: Site Value will cease to be an option from 1 Sept 2023); or Annual Value – a valuation of the rental potential of the property.
Naracoorte Lucindale Council adopts the Capital Value valuation methodology to assess properties for rating purposes. Council considers that this method of valuing land provides the fairest method of distributing the rate burden across all ratepayers on the following basis:
- The equity principle of taxation requires that taxpayers of greater wealth pay more tax than those of lesser wealth.
- Property value is a relatively good indicator of wealth and capital value, which closely approximates the market value of a property and provides the best indicator of overall property value.
Average per rateable property calculated as General Rates for category, including any fixed charge or minimum rate (if applicable) but excluding any separate rates, divided by number of rateable properties within that category in the relevant financial year.
Where two
NOTE 1: STRATEGIC
➢ Chief Executive Officer
o Salary & on-costs, including provision of motor vehicle
o Consultants and legal advice
o Local Government Associations of SA subscriptions
o Limestone Coast Local Government Association subscriptions
➢ Elected Member Support
o Allowances and meetings expenses
o Training for Elected Members
➢ Risk Management
o Salaries & on-costs
o Consultants/training
➢ Human Resources
o Salaries & on-costs
o Recruitment costs
➢ Economic Development
o Caves Connection Project
o Consultancy
o Growth strategy
o Business innovation
o UniSA scholarships
o RDA Limestone Coast contribution
NOTE 2: CORPORATE
Expenditure:
➢ Administration
o Debt collection charges
o Emergency Services Levy
o FBT liability
o Insurance
➢ Computer Operations
o Systems Administrator – salary and on-costs, including training
o Licensing, leases, and key ITC infrastructure costs
o Consultancy advice
➢ Salary & on-costs for Creditors, Customer Service, Debtors, Finance, Leases & Licences, Payroll, Records Management, & Rates roles & functions
➢ Finance - Audit Committee costs and auditor services
➢ Council Offices – Naracoorte & Lucindale
o Building maintenance
o Cleaning (contract)
o Utilities & insurance
o Office equipment costs
➢ Rates and Property
o Assessment costs – Annual valuation update, weekly and monthly supplementary updates
➢ Lucindale Health Centre - Maintenance & insurance
➢ Art Gallery
o Annual contribution
o Insurance
o Land & building maintenance
➢ Financial Support
o Community Chest grant fund
o Community Budget Submissions – as determined by Council
o Donations
o Sponsorship
➢ Harry Tregoweth Retirement Village (HTRV) - Garden & building maintenance, and insurance
➢ Senior Citizens Hall (Lucindale) – Maintenance & insurance
➢ Museum (Lucindale) – Utilities and insurance
Income:
➢ Debt collection recovery
➢ LGFA Bonus (based on Council investments held with the LGFA)
➢ Administration recoveries for Naracoorte Regional Livestock Exchange
➢ Recoveries Regional Landscape Levy (paid to Council for collecting the levy)
➢ Property search fees
➢ Harry Tregoweth Retirement Village (HTRV) monthly maintenance fee charged to residents
➢ Community loans - interest
NOTE 3: INFRASTRUCTURE & SERVICES
Expenditure:
➢ Investigations
o Asset investigation, includes traffic counters, soil testing, pavement testing, etc.
➢ Salary & on-costs for Director, Manager, Technical Officer, Procurement, Stores, and Administration roles & functions
➢ Cemeteries
o Burials and plaques
o Parks & gardens maintenance
o Land & building maintenance
➢ Waste Management
o Kerbside collection – green waste, putrescible, and recycling
o Street bin collection
o Transport & disposal of waste
o Hard waste collection days
o EPA licence
➢ Parks & Gardens
o Parks & gardens maintenance – including all townships, BBQ’s, and playgrounds
o Building & structure maintenance
o Roadside mowing
o Street furniture maintenance
o Town entrances maintenance
o Naracoorte Creek walk maintenance
o Naracoorte Creek maintenance
o Street trees
o Christmas decorations and installation
➢ Stormwater Management – repairs and maintenance
➢ Street Cleaning – street sweeping services
➢ Street Lighting
➢ Aerodrome
o Aviation technical services
o Land & building maintenance
o Lucindale airstrip
o Runway lights
o Mowing and weed spraying
o Technical Inspections
➢ Roads Maintenance
o Bridge maintenance
o Walkways, driveways, kerb & water table maintenance
o Drainage maintenance (rural)
o Guidepost installation
o Native vegetation, mowing & weed spraying
o Sign replacement (includes temporary road signage)
o Storm damage & callouts
o Tree maintenance
o Water point maintenance
o Line marking
o Sealed road repairs
o Shoulder maintenance
o Patrol grading
o Unsealed road repairs
➢ Naracoorte Swimming Lake
o Electricity
o Equipment maintenance & pump servicing
o Chlorine & chemical treatment
o Land & building maintenance
o Parks & gardens maintenance
o Inspections & monitoring
o Cleaning
o Security
➢ Effluent Disposal – Community Wastewater Management Scheme (CWMS) –Lucindale
o Building maintenance (sheds)
o Electricity
o Insurance
o Licences - EPA & ESCOSA
o Pipes & pumps maintenance
➢ Quarries
o Pit sourcing maintenance & rehabilitation
o Rubble raising & crushing
o Rubble purchase
➢ Depot Expenses - includes all expenses associated with running Council’s depot –including building maintenance, insurance and depot-based employee on-costs such as annual leave, superannuation and workers’ compensation insurance
➢ Plant Operations
o Salary and on-cost components, including vehicle and training
o Fuel and oil, tyres, registration, and insurance
o Machinery, small plant repairs & maintenance
Income:
➢ Grants Commission – road funding component
➢ Roads to Recovery funding
➢ Cemetery fees
➢ Aerodrome fees
➢ CWMS service charges
➢ Waste service levy
NOTE 4: PLANNING & COMPLIANCE
Expenditure
➢ Planning
o Salary and on-costs, including vehicle and training
o Masterplans
➢ Building Maintenance - Salary and on-costs, including vehicle and training
➢ Fire Prevention
o Salary and on-costs, including vehicle and training
o Fire mitigation
o Slashing (fire compliance) – relates to railway land and enforcement notices
➢ Public Conveniences
o Public toilets are located in the Naracoorte and Lucindale CBD, at the Lucindale Oval, Memorial Oval (IB Edwards), Pioneer Park, Market Square Recreation Area and Cockatoo Lake.
o Cleaning
o Building maintenance
o Inspections
o Utilities, consumables & services
o Contribution for Frances amenities
➢ Heritage
o Contribution to LCLGA for Heritage Advisor
o Local history collection
➢ Sport & Recreation
o Naracoorte Sports Centre – maintenance of common areas
o Support of local organisations
o Cockatoo Lake (includes refuse collection, slashing & general maintenance)
o Lucindale Sports Oval (oval & surrounds, excluding old hockey field)
o LCLGA – contribution to Regional Recreation & Sports Officer
➢ Compliance
o Salary and on-costs, including vehicle and training
o Corella management
o Illegal refuse disposal
➢ Development (Building and Planning) Controls
o Salary and on-costs, including training
o Regional Assessment Panel expenses
o Consultant & legal fees
o Planning portal contribution (State Government)
➢ Dog Control
o Salary and on-costs, including vehicle and training
o Adopt-a-Dog Program/euthanasia
o Dog & Cat Management Board contribution (equates to 12% of all fees collected)
o Pound maintenance
➢ Health
o Contracted health service
o Consultant – inspections (external)
o Pest control program
➢ Livestock Control
o Salary and on-costs, including vehicle and training
o Control of wandering stock and associated impounding costs
➢ Parking Controls
o Salary and on-costs, including vehicle and training
o Impounding of abandoned vehicles
o Signage
Income:
➢ Fines & infringements
➢ Fire compliance slashing fees
➢ Lease fees
➢ Development fees
➢ Dog registration fees
➢ Dog expiations, pound fees, dog collar hire, permits
➢ Health Inspection income
➢ Septic tank application fees
➢ Parking fees and charges
NOTE 5: ENGAGEMENT & COMMUNITY
➢ Community Engagement
o Salary and on-costs, including vehicle and training
o Advertising & Marketing
o ‘Bang the Table’ online community consultation tool
o Community consultation costs
o Newsletters
o Webpage subscription & My Local App, webpage upgrade
➢ Community Support
o Community garden
➢ Halls – Naracoorte & Lucindale
o Land & Building maintenance
o Cleaning (contract)
o Utilities & insurance
o Salary and on-costs, including training
o Plant & equipment maintenance
➢ Arts
o Community Art Program
o Salary and on-costs, including training for Arts & Culture programs and projects
o Public art programs, events, and activities
➢ Libraries
o Salary and on-costs, including training
o Building maintenance
o Cleaning (contract)
o Utilities & insurance
o Heritage collection
o Purchases (magazines & newspapers)
o One Library Management System annual costs
o Lucindale School/Community library contribution
o Events & promotion
➢ Events
o Salary and on-costs (50%)
o Events (facilitation, organisation, or support) - ANZAC Day, Australia Day, Citizenship Ceremonies, Harmony Day, Naracoorte Horse Trials, Remembrance Day, SE Field Days, TASTE Festival, Fringe Festival, Limestone Coast Multicultural Soccer Carnival, World Heritage Festival & Run
➢ Visitor Information Centre & Tourism
o Salary and on-costs, including training
o Cleaning
o LCLGA – contribution to Tourism Industry Development
o Rental
o Marketing & promotion
o Utilities & insurance
Income:
➢ Community garden permits
➢ Community art grant income (State Government)
➢ Library maintenance grant, materials grant, and fees & charges
➢ Event income, sponsorship, and grant funding
➢ Visitor Information Centre - commission on goods sold, and management fee
NOTE 6: RATES & GRANTS COMMISSION INCOME
2024/2025 $15,297,808
$15,485,533
➢ Grants Commission – based on receiving 2% increase from 2024/25 grant allocation
➢ Rate Income
o Landscape SA Levy
o General rates
o Rates rebates – reduction in income (approximately 75% of remittances are legislated mandatory rebates)
o Fines on overdue rates
NOTE 7: NARACOORTE REGIONAL LIVESTOCK EXCHANGE (NRLE)
➢ Operating Expenditure
o Salary, wages and associated on-costs
o Administration costs (management, payroll & accounts)
o Council rates
o NRLE Board sitting fees (Independent Members)
o Electricity
o Loan interest
o Maintenance
▪ Gardening & cleaning
▪ General
▪ Compost pit
▪ Effluent dams
▪ Truck wash
▪ Weighbridge ▪ Yards
▪ Soft flooring
▪ Yard washing
o Stock scanning charges
o Licences (EPA & Safework)
o Licence (software)
o Market reporting costs
o P&E maintenance
o Avdata commission for collecting truckwash fees
Income
➢ Operating Revenue
o Fees
o Agistment
o Canteen lease
o EU cattle
o Licence fees (agents)
o NLIS tags
o Paddocking charges
o Rents & licence fees
o Stock disposal
o Store cattle sales
o Truck wash fees