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ANNUAL REPORT

2025/26

ACKNOWLEDGEMENT OF COUNTRY Golden Plains Shire spans the traditional lands of the Wadawurrung and Eastern Maar People. We acknowledge them as the Traditional Owners and Custodians. Council pays its respects to both Wadawurrung and Eastern Maar Elders past and present. Council extends that respect to all Aboriginal and Torres Strait Islander People who are part of the Golden Plains Shire.

CONTENTS

01: REPORT OF OPERATIONS 5 About our Annual Report 5 Executive Summary 6 About Golden Plains Shire 8 Fast Facts 10 Our Vision, Our Mission, Our Values 11 The Year in Review 12 A message from the Mayor and CEO – A Year of Progress 12 Highlights and Achievements of the Year 14 Community Engagement 2025/26 17 Challenges and Future Outlook 18 Financial Summary

Description of Operations Economic Factors Funding Grants 2025/26 Major Capital works Major Road Projects Major Changes Major Achievements

24 24 25 27 29 30 31

Our Performance Planning and Accountability Framework Council Plan 2025-2029 Governance, Management and other information Governance Management Governance and Management Checklist Statutory Information

02: FINANCIAL STATEMENTS

42 42 43 88 88 92 94 97

100

03: PERFORMANCE STATEMENT 150

Our Organisation 33 Our Councillors 33 Our People 34 Other Staff Matters 38 Statement of Secure Employment 40

2025/26 ANNUAL REPORT

01: REPORT OF OPERATIONS 4

WELCOME TO THE 2025/26 ANNUAL REPORT About our Annual Report Golden Plains Shire Council’s Annual Report 2025/26 provides a comprehensive overview of Council’s achievements and performance during the 2025/26 financial year, measured against the five community outcome areas outlined in the Council Plan 2025– 2029.

Accessing this Report

Within these pages, you will find information about our financial performance, key initiatives, community engagement activities and progress towards achieving our strategic priorities. The Report demonstrates Council’s commitment to transparency, accountability and continuous improvement, while reflecting on the year that was and looking ahead to future opportunities. This Report has been prepared in accordance with section 98 of the Local Government Act 2020.

Bannockburn (Civic Centre)

Audience for this Report This Report provides information to our community and stakeholders, including residents, ratepayers, local businesses, visitors, government agencies, prospective employees and other interested groups. It also provides Council staff with an overview of organisational performance and highlights how their collective efforts have contributed to delivering on the Council Plan and progressing the community’s vision for Golden Plains Shire.

To obtain a copy of this report, head to our website www.goldenplains.vic.gov.au Customer Hubs 2 Pope Street, Bannockburn Vic 3331 Smythesdale (The Well) 19 Heales Street, Smythesdale Vic 3351 After hours: (03) 5220 7111 enquiries@gplains.vic.gov.au goldenplains.vic.gov.au Postal address: PO Box 111, Bannockburn Vic 3331 Telephone: (03) 5220 7111 (24 hours) Emergency Contacts: 1300 36 30 36

“Behind every page of this Annual Report are the people, projects and partnerships that help our community thrive. It tells the story of a year of achievement, progress and service, highlighting how Council has worked to deliver on its commitments, invest in our future and create positive outcomes for the people of Golden Plains Shire.” Cr Owen Sharkey Mayor, Golden Plains Shire Council

2025/26 ANNUAL REPORT

EXECUTIVE SUMMARY A Year of Progress, Growth and Community Connection The 2025/26 financial year was a year of significant achievement for Golden Plains Shire Council as we delivered on our commitment to provide quality services, strengthen community wellbeing and plan for a sustainable future. As one of Victoria’s fastest-growing regional municipalities, Golden Plains Shire continued to balance the opportunities of growth with the need to maintain the unique rural character, lifestyle and strong community connections valued by residents. Guided by the newly adopted Council Plan 20252029, Council focused on advancing initiatives across five key pillars: Community, Liveability, Sustainability, Prosperity and Leadership. Throughout the year, Council delivered more than 70 services to a growing population of over 26,000 residents across 56 communities and 16 townships. We remained focused on providing responsive customer service, maintaining critical infrastructure, supporting community groups, investing in recreation and community facilities, and advocating for the needs of our communities.

Adoption of the Customer Charter, reinforcing Council’s commitment to responsive, respectful and transparent service delivery. Progression of major strategic planning initiatives including the Growing Places Strategy, Bannockburn Southeast Precinct Structure Plan and Open Space Strategy. Continued delivery of Council’s Digital Transformation Strategy and Core Systems Transformation Program. Successful advocacy resulting in funding for six road safety projects across the Shire. Recognition at the 2026 LGPro Awards for Excellence, winning the Outstanding Small Rural Council category for the Inverleigh Active Youth Space project.

Community Impact Council continued to deliver services and programs that supported people of all ages and abilities. During the year:

Highlights of the Year During 2025/26, Council achieved a number of important milestones, including:

More than 121,000 community engagements were recorded through health and wellbeing programs, consultations, events and services.

Adoption of the Financial Plan 2025-2035, Asset Plan 2025-2035 and Financial Sustainability Strategy, establishing a clear framework for future investment and service delivery.

3,630 young people participated in Councilsupported youth activities and programs.

Completion of major infrastructure projects including the Bannockburn Bike Park, Woady Yaloak Recreation Reserve Netball and Tennis Courts Upgrade, Linton Netball Courts Upgrade and Smythesdale Public Gardens Upgrade.

6,500 people attended the December Twilight Market.

Securing significant external funding for community infrastructure, road safety and community wellbeing projects. Delivery of five Community Plans, strengthening local decision-making and supporting communityled priorities.

1,038 children and families were supported through Maternal and Child Health and Early Years programs.

More than 51,900 customer enquiries were resolved by Council’s Customer Experience Team. Eight communities operated community-led playgroups and hundreds of volunteers contributed to local facilities, events and initiatives. Council also strengthened its commitment to inclusion through accessibility improvements,

disability initiatives, LGBTQIA+ programs and progress towards development of an Innovate Reconciliation Action Plan. Investing in Infrastructure Maintaining and improving infrastructure remained a major priority. Throughout 2025/26 Council: •

Graded more than 828 kilometres of gravel roads.

•

Resealed more than 117,000 square metres of local roads.

•

Delivered significant road safety improvements across Bannockburn, Smythesdale, Inverleigh, Ross Creek and Haddon.

•

Advanced recreation, open space and community facility projects to support growing communities.

•

Continued planning for future infrastructure required to accommodate population growth.

These investments support safer, more connected and more liveable communities across the municipality. Planning for the Future A key focus of the year was ensuring Council is well positioned to respond to future growth and changing community needs.

Council adopted a range of strategic documents that will guide long-term decision making and continued to advocate strongly for improved transport connections, investment in community infrastructure, housing growth, economic development and local employment opportunities. The organisation also strengthened governance, risk management, workforce planning and financial sustainability frameworks to support future service delivery. Looking Ahead While significant achievements were made during 2025/26, challenges remain. Population growth, increasing service expectations, cost pressures, infrastructure demands and climate-related risks continue to shape Council’s operating environment. Council remains committed to responsible financial management, continuous improvement and meaningful community engagement. Through collaboration with residents, businesses, community organisations, Traditional Owners and government partners, we will continue working towards our vision: Where people matter, communities are connected and the future is bright.

2025/26 ANNUAL REPORT

ABOUT GOLDEN PLAINS SHIRE Golden Plains Shire Council was established on 6 May 1994, bringing together the former Shires of Bannockburn and Leigh, and parts of the former Shires of Grenville and Buninyong.

has expanded to include intensive agriculture industries such as poultry, pigs, beef and goat dairy, alongside continued growth in viticulture throughout the Moorabool Valley. This growth has further strengthened the region’s tourism offering, attracting visitors to wineries, gourmet food producers, agri-tourism experiences, and the popular Golden Plains Farmers’ Market.

Located between Victoria’s two largest regional cities, Geelong and Ballarat, Golden Plains Shire is a growing rural municipality known for its vibrant communities, rich history, natural landscapes, award-winning food and wine, community markets and iconic events.

Golden Plains Shire is one of Victoria’s leading producers of eggs and chicken meat, accounting for almost a quarter of the State’s egg production. Council continues to support growth and investment in the sector through initiatives such as the Golden Plains Food Production Precinct near Lethbridge, which is positioned to become one of Victoria’s premier locations for intensive agriculture development.

Residents value the unique character of the Shire’s towns and rural communities, local facilities, open spaces and strong community connections. These qualities, combined with convenient access to employment, education and services in nearby regional centres, continue to attract new residents and support population growth across the municipality. Golden Plains Shire has a diverse and resilient economy, with more than 2,400 businesses operating across industries including agriculture, construction, retail, tourism and professional services. The Shire offers opportunities for business growth, investment, employment, and sustainable development. Agriculture remains a cornerstone of the local economy, with a long history of wool, sheep, and grain production. In recent years, the sector

Golden Plains Shire is located on the traditional lands of two Traditional Owner groups: the Wadawurrung People and the Eastern Maar People, whose connection to the region spans tens of thousands of years. Most of the Shire is situated within Wadawurrung Country, which extends from the Werribee River to Lorne and inland towards Ballarat. The Wadawurrung People are part of the Kulin Nation and traditionally comprised around 25 clans or family groups. A small area of the Shire, south-east of Rokewood, is located within Eastern Maar Country. The Eastern Maar People are the Traditional Owners of south-western Victoria, with traditional lands extending from Ararat to Warrnambool and along the Great Ocean Road.

Population and forecast

26,000+ Population

$1,899

2,705km

Geographical size of the municipality

Median weekly household income

1,748km

$1,733

Council is responsible for managing over 1,700 kilometres of roads

2.4 %

Population growth rate per annum approx.

Median monthly mortgage repayments

10 Population density per person per square km

Predicted population by 2041, an increase of 57.49%

42,607+

$338

Median weekly rent

376

1,541

The average number of people per household is 2.9

Identifying as Aboriginal and/or Torres Strait Islander Male – 182 Female – 192 Median Age - 20

6,749

Aged 0-4

Aged 5-24

11,269 Aged 25-59

5,404 Aged 60+

12,682 RATEABLE PROPERTIES 56 COMMUNITIES 16 TOWNSHIPS

Traditional Owner groups – Wadawurrung and Eastern Maar Beaufort

Ballarat

Haddon Smythes Creek Nintingbool

Ballan

Smythesdale Scarsdale

Linton

Pittong

Napoleons

Tullamarine Airport

Enﬁeld Staﬀordshire Reef

Li s Willowvale

a c-Ballarat

Garibaldi

Illabarook

Grenville

Elaine

Mount Mercer

Dereel

Corindhap

Werneth

Lethbridge Shelford She lfor d

d Barunah Park

Wingeel

Hesse

Teesdale

-Banno c

Riv e r

Leig h

Ham ilto

Werribee Anakie

Lethbridge Airport

a Ro rd

Cressy

Maude

d zR lit ig Ste

Berrybank

Steiglitz She Oaks

Bamganie

oad Ballan R

Rok ew Warrambine oo d-S he lfo

Lismore

Meredith

Russells Bridge kburn Ro

Sutherlands Creek

wy sH nce Pri Avalon Airport

Bannockburn Gheringhap Batesford Murgheboluc

Inverleigh

r won Ri

ver

Port of Melbourne

gGeelon

Rokewood

Melbourne

Durdidwarrah

Golden Plains

Rokewood Junction

M ooraboo l R i ver

Woady Yaloak River

Piggoreet Roke wo o Springdallah d-Sk ipto n Mannibadar Cape Clear Ro Berringa ad

d oa eR al Pitfield rsd ca -S e or Wallinduc m

Durham Lead

Newtown

Happy Valley

Lismore-Sk ip on R oad

Mid land Hw y

Cambrian Hill Ross Creek

Skipton

Port of Geelong

Stonehaven

Geelong Winchelsea

Data source: | https://www.abs.gov.au/census/find-censusdata/community-profiles/2021/LGA22490

2025/26 ANNUAL REPORT

FAST FACTS Council is responsible for delivering over 70 valuable community services for our local residents, including recreation management, children and family services, active ageing and inclusion programs, youth programs, cultural statutory and strategic planning, business concierge, and waste management

1,038

over 70

services provided to our community

846

animal management requests

children supported through the Maternal and Child Health Program

51,977

307,992

276

$50,000

enquiries actioned by Council’s Customer Experience team

views on Council’s website

303

Fire Prevention Notices issued

235

planning application decisions made

828.28km gravel roads graded

3,630

young people who participated in youth events facilitated by Council

food safety inspections conducted

number of first-time parents

scheduled kerbside garbage and recycling and glass collection bin lifts

117,186m2 sealed local roads resealed

Community Strengthening Grants value

250

496,033

14,818m2 sealed local roads reconstructed

6,500

people attended the Dec 2025 Twilight Market

babies were born

129

Council resolutions made

2,448

total number of businesses registered

263

children enrolled in Council threeand four-year-old Kindergarten 2025

VISION&VALUES

OUR VISION, OUR MISSION, OUR VALUES Where people matter Where people matter Communities are connected Communities are connected And theisfuture is bright And the future bright

PRIDE

RESPECT

INTEGRITY

COLLABORATION

EXCELLENCE

We know that our work is important, and we take pride in doing the best job we can.

We treat each other with courtesy and respect, and are committed to keeping our environment safe and free from judgement.

We are committed to being authentic, honest and ethical in our work.

We partner together to achieve shared goals and deliver community focussed outcomes.

We are committed to delivering the best community experience and outcome that we are capable of providing.

• We take accountability for actions and results.

• We are inclusive and appreciate our diversity.

• We build and • We do what we maintain say, and honour productive our commitments. relationships. • We use open • We work and transparent resourcefully communication. and united by • We speak up shared goals. when we see • We work as a behaviours team to bring that compromise out the best our values. in each other.

• We conduct our work with professionalism.

• We recognise and celebrate our achievements. • We lead our staﬀ with trust and empowerment. • We approach our work with energy and enthusiasm.

• We show compassion and kindness to one another. • We bring a positive mindset to work and contribute to a positive culture.

• We seek opportunities to innovate and continuously improve. • We eﬀectively respond to the changing needs of the community.

2025/26 ANNUAL REPORT

THE YEAR IN REVIEW A message from the Mayor and CEO – A Year of Progress, A Future of Opportunity It is our pleasure to present Golden Plains Shire Council’s 2025/26 Annual Report. The past year has been one of delivery, collaboration and planning for the future. Guided by the priorities set out in the newly adopted Council Plan 2025–2029, Council has continued to invest in services, infrastructure and initiatives that support the wellbeing, prosperity and growth of our communities. Throughout the year, we remained focused on delivering essential services, maintaining community assets, progressing key projects and strengthening connections with residents across the Shire. We are proud of the work undertaken by Councillors, staff, volunteers, community groups and partner organisations, whose collective efforts have contributed to positive outcomes for our municipality. While councils across Victoria continue to face financial and service delivery challenges, Golden Plains Shire has remained committed to responsible governance, sound financial management and providing value to our community. These principles have guided our decision-making and ensured Council remains well-positioned to meet the needs of our growing population. Milestones and Achievements This Annual Report showcases the breadth of work delivered across the organisation during 2025/26. From the delivery of infrastructure improvements and community facilities to supporting local businesses, community groups and events, Council has continued to invest in initiatives that strengthen our liveability and quality of life.

The year also saw continued engagement with our communities through consultation opportunities, programs, events and partnerships. These activities have helped ensure local voices continue to inform Council’s decision-making and contribute to the future direction of Golden Plains Shire. Council was proud to support a range of community events and initiatives throughout the year, bringing residents together, celebrating local achievements and creating opportunities for participation, learning and connection. Looking Ahead As our municipality continues to grow, Council remains focused on balancing the needs of today’s communities while planning for future generations. Through strategic investment, careful financial stewardship and ongoing collaboration with our community, we will continue working towards a connected, healthy and prosperous Golden Plains Shire. This Annual Report reflects the dedication of our Councillors, staff and community partners, and demonstrates our shared commitment to making Golden Plains Shire a great place to live, work, invest and visit. We thank our residents, businesses, community organisations, volunteers and staff for their ongoing support and contribution throughout the year and look forward to continuing this important work together.

Cr Owen Sharkey Mayor of Golden Plains Shire

Adam McSwain Chief Executive Officer

2025/26 ANNUAL REPORT

HIGHLIGHTS AND MAJOR ACHIEVEMENTS OF THE YEAR Woady Yaloak Recreation Reserve (Smythesdale) Netball & Tennis Courts Upgrade

Community Emergency Management Plans for Linton, Rokewood, Maude, She Oaks, Steiglitz

Bannockburn Bike Park constructed

Throughout 2025/26 Golden Plains Shire delivered a noteworthy year •

Asset Plan 2025-2035 adopted

•

Financial Plan 2025-2035 adopted

•

Adoption of Customer Charter

•

Community Emergency Management Plans for Linton, Rokewood, Maude-She Oaks-Steiglitz

•

Adoption of Domestic Animal Management Plan 2026-2029

•

Council Budget 2026/27 adopted

•

Risk Management Framework adopted

•

Financial Sustainability Strategy 2026/27-2031/32 adopted

•

Councillor and Developer Interaction Policy adopted

•

Woady Yaloak Recreation Reserve (Smythesdale) Netball & Tennis Courts Upgrade

•

Bannockburn Bike Park constructed

•

Linton Netball Courts & Facilities Upgrade

•

Smythesdale Public Gardens Upgrade

•

Advancement of the Open Space Strategy

•

Continued delivery of the Digital Transformation Strategy and Core Systems Transformation program

•

Adoption of Council’s Priority Project List and State Government Election priorities

•

Winner of the 2026 LG Pro Awards for Excellence Outstanding Small Rural Council category for the Inverleigh Active Youth Space.

$2 million from the Victorian Government’s Safe Local Roads and Streets Program, which funded 6 projects in Bannockburn, Smythesdale, Inverleigh, Haddon and Ross Creek

Smythesdale Public Gardens Upgrade program

Winner of the 2026 LG Pro Awards for Excellence Outstanding Small Rural Council category for the Inverleigh Active Youth Space.

Delivery of Community Plans for 5 communities: Ross Creek/ Smythes Creek, Smythesdale, Napoleons, Teesdale, Barunah Park/ Wingeel/ Barunah Plains

•

Advocacy on a range of community priorities with a particular focus on public transport and seeking improved bus services across Golden Plains

•

Delivery of Community Plans for 5 communities - Ross Creek/ Smythes Creek, Smythesdale, Napoleons, Teesdale, Barunah Park/ Wingeel/ Barunah Plains

•

Continued progress of the Bannockburn Growth Plan and significant progress made on the Bannockburn Southeast Precinct Structure Plan

•

Successful negotiation of Golden Plains Shire Council Enterprise Agreement 2025 no.10

•

Successful advocacy for improved road safety in Teesdale which included the reduction of the speed zone and new bus stops

$2 million from the Victorian Government’s Safe Local Roads and Streets Program, which funded 6 projects in Bannockburn, Smythesdale, Inverleigh, Haddon and Ross Creek

This year’s achievements demonstrate the impact of collaboration between Council, staff, community groups and local partners. From delivering essential infrastructure and community facilities to providing services, programs and strategic projects, these outcomes help strengthen the liveability and prosperity of Golden Plains Shire.

2025/26 ANNUAL REPORT

Community Engagement 2025/26

Community engagement is an important part of how Council plans, delivers and evaluates its services, projects and priorities. By listening to residents, businesses and stakeholders, Council gains valuable insights that help shape decision-making and ensure community needs and aspirations are reflected in future planning. Throughout the year, community members shared their views on a range of projects, strategies and initiatives. Their feedback has helped inform Council’s work and contributed to positive outcomes for the Golden Plains community.

•

Open Spaces Strategies

•

Council Budget 2026/27 Engagement

•

Inverleigh Sporting Complex Master Plan

•

Tourism Advisory Committees EOI

•

Traditional Owner Naming

•

Golden Plains Shire Community Awards

•

Smythesdale Flood Study

•

Moorabool River Playspace Concept Design

•

Financial Plan 2025-2035

•

Domestic Animal Management Plan

•

Asset Plan 2025-2035

•

Road Management Plan 2025-2029

•

Sport and Rec Fest

•

Growing Places Strategy

Community engagement is more than consultation. It is about building trust, strengthening relationships and creating opportunities for our community to help shape the services, projects and initiatives that matter most.

2025/26 ANNUAL REPORT

Challenges and Future Outlook

Golden Plains Shire Council continues to plan for growth, changing community expectations and increasing pressure on services, infrastructure and finances. The following challenges and priorities will guide Council’s focus as it implements the Council Plan 2025–2029 and works to strengthen community outcomes. Managing growth while protecting local character Growth across the Shire brings opportunities for housing, investment and local services, while increasing demand for roads, drainage, open space, planning and community infrastructure. Council will continue to guide sustainable growth through strategic planning and engagement, while protecting the rural character, environment and strong community identity valued by residents. Financial sustainability and service choices

Improving customer experience and community confidence Community feedback highlights the importance of clear communication, responsive service delivery and meaningful engagement. Council will continue improving customer systems, access to information and follow-up, ensuring community voices help inform decisions and strengthening trust in Council’s work. Emergency management and community resilience Golden Plains faces ongoing risks from bushfire, flood, storm, heat, drought and other emergencies. Council will continue working with emergency services, support agencies and communities to strengthen preparedness, response and recovery, and to build local resilience.

Financial sustainability remains a significant challenge. Rate-capping, cost escalation, higher insurance, utilities and construction costs, and rising service expectations place pressure on Council’s resources. Council will continue disciplined financial management, pursue external funding, identify efficiencies and make careful service and investment choices.

Economic diversification and local jobs

Maintaining and renewing roads and assets

Transport connections and access to services

Council manages an extensive road network, drainage systems, bridges, buildings, recreation facilities and open spaces across a large rural municipality. Maintaining and renewing these assets within available funding will remain a major focus, with investment prioritised towards safety, renewal and long-term community benefit.

Transport remains a major challenge in a dispersed municipality. Council will continue advocating for better public transport and regional connections, while planning for safer local roads, footpaths, trails and active transport links that support liveability and inclusion.

Agriculture remains central to the local economy, while opportunities are emerging in tourism, small business, intensive agriculture, renewable energy, industrial land and local employment precincts. Council will continue supporting local producers and businesses, attracting investment and advocating for infrastructure that enables jobs and prosperity.

2025/26 ANNUAL REPORT

FINANCIAL SUMMARY A summary of our performance is outlined below. Detailed information relating to Council’s financial performance is included within the financial statements and performance statement sections of this report. Operating position

Stability and efficiency

Council achieved a surplus of $7.6 million in 202526, compared to the prior year surplus of $8.1 million as reported in the Comprehensive Income Statement in the Financial Report. The year-on-year movement is due to increased contribution income from development activity offset by increase in depreciation cost primarily due to asset revaluation.

Council receives a range of revenue including rates, user fees, fines, grants and contributions. Council’s rates concentration which compares rate revenue to adjusted underlying revenue was 56% for the 2025-26 year compared to target of 60.6%. The rate increase for the 2025-26 year was within the rate cap of 2.75%. Council continues to focus on broadening its revenue base.

Sustaining an adjusted underlying surplus is a critical financial strategy that provides capacity to renew the $849.8 million of community assets under council’s control.

RATES CONCENTRATION RATIO

70.0

$ Million

The adjusted underlying result removes non recurrent capital grants, cash capital contributions and non-monetary capital contributions, and is a deficit of $1.4 million, which compares favourably to the expected underlying deficit of $5.6 million.

60.0

66.4 57.6

50.0

54.8

2024-25

2025-26

40.0

OPERATING POSITION

30.0 20.0

10.0

9.0 8.1

8.0

0.0 7.6

$ Million

7.0 6.0 5.0 4.0 3.0

3.1

2.0 1.0 0.1

0.0 2022-23

2023-24

2024-25

2025-26

2022-23

2023-24

FINANCIAL SUMMARY

CASH BALANCE

Liquidity 30.0 25.0

24.5

20.0

$ Million

Cash balances improved from 2024-25 by $7.8 million, to $15.9 million at 30 June 2026. This improvement was primarily driven by higher contribution income, the drawdown of new borrowing in June 2026, and lower capital expenditure during the financial year. Cash balance at June 2026 includes $8.8 million in short-term deposits towards a stronger cash position at June 2026.

15.9

15.0

12.8

10.0

8.0

5.0 0.0 2022-23

2023-24

2024-25

2025-26

WORKING CAPITAL RATIO 2.0

1.9

1.8 1.6

1.5

1.4 1.2

Ratio

The working capital ratio which assesses council’s ability to meet current commitments is calculated by measuring council’s current assets as a percentage of current liabilities. Council’s working capital ratio of 187% indicates an improved financial position and is above the target of 61.6%. This result is predominantly due to the increase in the cash balance.

1.1 1.0

1.0 0.8 0.6 0.4 0.2 0.0 2022-23

2023-24

2024-25

2025-26

2025/26 ANNUAL REPORT

ASSET RENEWAL RATIO

Capital Expenditure Council is committed to work towards reducing the infrastructure renewal gap. For 2025-26 financial year, Council delivered $12.1 million capital expenditure projects, 30% was spent on renewal of assets and 60% on asset upgrades, this included the Teesdale female friendly changroom upgrade project.

100.0

70.0

50.0 40.0 30.0

10.0 0.0 2022-23

180.0

16.0

160.0

2025-26

172.9

140.0 12.1

12.0

2024-25

200.0

19.3

13.6

2023-24

ASSET RENEWAL & UPGRADE RATIO

120.0

$ Million

19.9

20.0

18.0

12.8

66.3

60.0

CAPITAL EXPENDITURE

14.0

87.9

80.0

Council’s asset renewal ratio which is measured by comparing asset renewal expenditure to depreciation was 19.9% which was unfavourable of the expected target band of 43.2%. Council’s asset renewal and upgrade ratio to depreciation, which was 60.1% also unfavourable compared to the expected target of 130.1%.

20.0

89.3

90.0

10.0

107.7

100.0

8.0

80.0

6.0

60.0

4.0

40.0

2.0

20.0

0.0

125.4

60.1

0.0 2022-23

2023-24

2024-25

2025-26

2022-23

2023-24

2024-25

2025-26

6.7

6.9

2024-25

2025-26

Obligations

At the end of the 2025-26 year council had borrowings totalling $6.9 million. Council’s debt ratio, which is measured by comparing interest bearing loans and borrowings to rate revenue, was 21% which was well within the expected target of 26.5%.

BORROWINGS 16.0 14.0

$ Million

Council aims to ensure that it is able to maintain its infrastructure assets at the expected levels, while at the same time continuing to deliver the services needed by the community.

12.0 10.0

10.0 8.3

8.0 6.0 4.0 2.0 0.0 2022-23

2023-24

2025/26 ANNUAL REPORT

DESCRIPTION OF OPERATIONS Economic Factors Golden Plains Shire continues to be one of Victoria’s fastest-growing regional municipalities, supported by its strategic location between Geelong, Ballarat and Melbourne, a strong agricultural foundation, and its reputation as an attractive place to live, work and invest. As the community grows, Council plays an important role in ensuring infrastructure, services and economic opportunities meet evolving community needs.

Labour market conditions also remained positive. According to Small Area Labour Markets data, unemployment in Golden Plains Shire decreased from 3.0% in December 2024 to 2.8% in December 2025. Similar improvements were recorded across the municipality, with unemployment decreasing from 2.6% to 2.4% in Bannockburn, 3.8% to 3.5% in Golden Plains North, and 3.2% to 3.1% in Golden Plains South.

Council’s Economic Development Unit works to strengthen the local economy by supporting businesses, attracting investment, promoting tourism and building the capacity of local communities. This work is guided by the Golden Plains Shire Economic Development, Tourism and Investment Attraction Strategy 2022–2032, which provides a long-term framework for sustainable growth through the themes of Community, Liveability, Sustainability and Prosperity.

As one of Victoria’s fastest-growing regional municipalities, Golden Plains Shire continues to balance opportunities presented by urban growth with the need to protect highly productive agricultural land. Careful planning is essential to accommodate housing and employment growth while preserving the Shire’s agricultural assets, rural character and long-term economic sustainability.

During 2025/26, economic conditions remained challenging for many households and businesses. Ongoing inflationary pressures contributed to higher costs for goods, services, utilities, insurance and construction materials, placing pressure on household budgets and business operations. Elevated living costs continued to influence consumer spending, while businesses faced increasing input and labour costs. Despite these challenges, Golden Plains Shire’s economy remained resilient. Population growth, residential development and continued investment in infrastructure supported economic activity throughout the municipality. According to REMPLAN, the Gross Regional Product (GRP) increased to $1.148 billion, demonstrating the continued strength and growth of the local economy.

Community events, markets and festivals continued to support local businesses, attract visitors and strengthen community connections. Council’s Spendmapp spending pattern reports provide valuable insights into local, visitor and escape expenditure, helping identify opportunities to retain spending within the municipality, support local businesses and strengthen economic resilience. Through the ongoing delivery of the Economic Development, Tourism and Investment Attraction Strategy 2022–2032, Council remains committed to fostering a resilient, sustainable and prosperous economy that benefits current and future generations. Sources: REMPLAN, Small Area Labour Markets and Spendmapp by Geografia.

Funding Grants 2025/2026 In 2025/2026, Council secured a valuable collection of grants to deliver important capital works, community programs and road projects for Golden Plains Shire.

The following funding commitments were confirmed from the Victorian Government: Program Name

Grant Award

2025 Children’s Week Grants 2025

$700

2025 Central Registration and Enrolment Scheme (CRES)Administrative Support Grant

$56,734

2025-26 Community Food Relief Program - Local Grants - Golden Plains Local Food Network

$74,000

Victorian Health Promotion Foundation - Golden Plains Local Food Connections Project

$150,000

Victorian Health Promotion Foundation - Together Outside: Connecting Communities with Active Recreation in Golden Plains

$50,000

2023-2024 Community Sport and Recreation Grants (CSF) - Don Wallace Recreation Reserve Upgrades

$1,500,000

Road Safety Strategy and Action Plan Grant - Golden Plains Shire Road Safety Strategy and Action Plan 2025-2035

$50,000

Community Recovery Officer (CRO) and Hubs Grant Program - Golden Plains - CRO and Hubs

$450,000

Safe Local Roads and Streets Program Supplementary Funding Round - Archer Way, Bannockburn - Raised Priority Crossing

$195,000

Safe Local Roads and Streets Program Supplementary Funding Round - Multiple High Speed Rural Roads in Golden Plains Shire - Speed Limit Reductions

$281,000

2025-2026 Diversity and Inclusion accoutrements (lanyards)

$1,500

Council Support Fund (Following the Meredith/Mt Mercer Fire)

$750,000

Bannockburn Bike Park Development

$900,000

Bannockburn Bike Park Development – AA Participation Initiative

$50,000

Regional Planning Hub: Statutory Planning Report Writing Assistance

$20,000

2025/26 ANNUAL REPORT

Major Capital Works

Woady Yaloak Recreation Reserve (Smythesdale) Netball & Tennis Courts Upgrade The Woady Yaloak Recreation Reserve Netball & Tennis Courts Upgrade delivered significant improvements to sporting infrastructure at the reserve, providing modern, fit-for-purpose facilities for local players, coaches, officials and volunteers. Constructed in late 2025 and early 2026, the project included the upgrade of two multi-use netball and tennis courts, installation of new perimeter fencing, construction of undercover shelters to protect participants and spectators, and the delivery of new storage facilities to support club operations and equipment management. The upgrade has enhanced the functionality, accessibility and long-term sustainability of the reserve, ensuring the facility can continue to support community sport and recreation for years to come. The competition standard courts will be utilised by local user groups, including the Woady Warriors Football Netball Club, with these works complementing the court and oval lighting upgrades that were completed in 2024/25.

The Bike Park has enhanced the recreation opportunities available within the Victoria Park precinct and directly adjoins the existing recently upgraded Bannockburn Skate Park. The project was designed to encourage participation across the community, including opportunities for people living with disability, through dedicated activation programs and supported participation initiatives. This $1.206 million project was made possible through $900,000 from the Victorian Government’s Regional Community Sports Infrastructure Fund and $305,672 from Golden Plains Shire Council. An additional $50,000 investment from Sport and Recreation Victoria will support participation initiatives at the Bannockburn Bike Park for people living with disability. Linton Netball Courts & Facilities Upgrade The Linton Recreation Reserve Netball Courts and Facilities Upgrade delivered important improvements in 2025/26 to support participation in netball and create greater opportunities for women and girls in sport.

This $900,000 project was made possible through $700,000 from the Victorian Government’s Regional Community Sports Infrastructure Fund. Golden Plains Shire Council contributed $200,000 towards the completion of the project.

The project included the installation of new energyefficient LED sports lighting that meets Netball Victoria facility standards, resurfacing of the netball courts, and the refurbishment of an existing building to provide improved administrative facilities and dedicated storage space.

Bannockburn Bike Park

The major components of works were complemented by an upgrade to the fencing surrounding the netball courts, the installation of new courtside shelters (players and officials), peripheral footpath works and spectator seating.

The Bannockburn Bike Park project was completed in June 2026, delivering a significant new recreation facility at Victoria Park, providing opportunities for riders of all ages and skill levels to participate in cycling and active recreation. The project included the construction of three purpose-built bike tracks comprising a beginner skills development track, an intermediate asphalt pump track and an advanced jump line. Supporting infrastructure works included accessible pathways, seating, LED lighting for the asphalt track and shelters to create a safe, welcoming and inclusive environment for users.

These upgrades will increase the capacity and safety of the courts to accommodate multiple netball teams and training sessions, improving accessibility and participation opportunities for players of all ages. This $412,000 project was made possible via a $222,000 Federal Government ‘Play Our Way’ program grant - promoting women’s and girls sport. Golden Plains Shire Council delivered the project and contributed a further $190,000 to the works.

2025/26 ANNUAL REPORT

Smythesdale Public Gardens Upgrade The Smythesdale Public Gardens Upgrade delivered a range of improvements to enhance the functionality, safety, accessibility and visitor experience of this significant community and tourism destination. Works included drainage improvements to mitigate flooding and support natural water movement throughout the campground and internal road network, upgrades to street/park furniture, rock bollards and the installation of wayfinding and interpretive signage to provide information for visitors and promote local attractions. The project supported key priorities identified in the Smythesdale Gardens Masterplan, helping strengthen the Gardens as a volunteer managed, community gathering space and regional visitor destination. The new signage was developed in consultation with Wadawurrung Traditional Owners and provides greater recognition of the area’s cultural heritage, a sense of place and welcoming environment for residents and visitors. This $120,000 project was made possible through $100,000 from the Victorian Government’s Council Support Package. Golden Plains Shire Council contributed $20,000 towards the completion of the project. Lethbridge Recreation Reserve Sports Oval Irrigation The project included the design and installation of a new sub-surface, automated irrigation system for Oval 2 at Lethbridge Recreation Reserve. Construction required excavation of the oval, installation of underground pipe work, valves,

sprinklers and controllers, connection to the existing water supply and reinstatement of the turf surface for community use. Oval 2 is the main cricket ground at the Lethbridge Recreation Reserve - servicing the Lethbridge Cricket Club, which is experiencing significant growth across male, female and junior participants. Prior to project delivery, inefficient manual watering of Oval 2 was required to keep the surface playable during hot and dry periods. Council fully funded and completed the $123,000 project during 2025/26 to provide a low maintenance, sustainable and safe turf playing surface for the Lethbridge community. Linton Recreation Reserve Amenities & Open Space Improvements Public amenities and open space improvement works were completed in early 2026 at Linton Recreation Reserve to enhance usability and safety for club, community and visitor use. Works on the ageing public toilet block included resheeting of the roof, internal and external painting, exterior cladding, floor surface works, new cubicle doors and hardware/cistern replacement. The open space area surrounding the nearby playground has seen the introduction of a new BBQ, 6x3 metre shelter and park furniture settings. Safety of the open space and amenities area has been significantly improved with the delivery of new solar lighting from the netball courts and playground to the public toilets. The improvements were fully funded and managed by Golden Plains Shire Council for $115,000.

Major Road Projects

Resealing Program 2025/2026 The 2025/26 resurfacing (resealing) program included pre-sealing works such as asphalt patching, shoulder improvements and micro-regulation of surface defects, including rutting. Working with contractor Primal Surfacing Pty Ltd, Council also utilised new spray sealing trucks that simultaneously apply binder and spread aggregate, enabling larger sections of road to be completed with reduced disruption to traffic. During the year, 117,186 square metres (approximately 18 kilometres) of the sealed road network was resurfaced. The program was jointly funded through the Federal Roads to Recovery Program and Council’s annual resealing program. Mt Mercer-Dereel Road, Mt Mercer This $1.84 million project, fully funded through the Australian Government’s Roads to Recovery Program, included the reconstruction of 2.41 kilometres of road, upgrading it from a single-lane seal to a two-lane sealed road. The project also included replacement of the Spring Creek bridge to accommodate the wider road alignment. The works will significantly improve road safety and pavement condition, while providing a consistent two-lane connection between Shelford-Mt Mercer Road and Colac-Ballarat Road. Bridge & Major Culverts Renewal Program -

Upgrades and improvements to bridges and major culverts across the Shire. Padgetts Lane culvert replacement $18,064

Guardrail repairs and replacements across the shire $131,000

Road Safety Projects – funded from TAC Safer Local Roads and Streets Program (SLRSP) Moreillon Boulevarde, Bannockburn - Pedestrian Crossing (wombat crossing) – enhanced lighting and raised pedestrian crossing to provide better safety to pedestrians north of Bannockburn-Shelford Road linking the Bruces Creek Pedestrian network. Heales Street and Becker Street, Smythesdale - New raised pedestrian crossings (wombat crossings) to provide safer access to the Woady Yaloak Primary School. Lacys Road/Smythesdale-Sebastopol Road, Ross Creek - Intersection Upgrade - will improve visibility with new lighting and provide safer turning movements. Improved road geometry at the intersection and signage encourages lower approach speeds, new line markings will provide better safety in the dark and bad weather and reduce driver confusion and erratic manoeuvres. East Street, Inverleigh – Raised Pedestrian Crossing - Raised pedestrian crossing (wombat crossing) providing a safe crossing point from the Inverleigh township to the recently upgraded playground and skate park - Yerram Yaluk Bun. Milton Street/ Burns Street and Milton Street / High Street, Bannockburn – multiple pedestrian crossings (wombat crossings) on busy Milton Street in Bannockburn is a critical safety control measure that ensures students and other pedestrians can cross the road safely, reducing accident risk. Haddon-Windermere Road/Sago Hill Rd, Haddon – roundabout upgrade with new pedestrian crossings and speed reduction measures to improve pedestrian and driver safety.

2025/26 ANNUAL REPORT

Major Changes Organisational and Operational Changes

Customer-first service improvements

The past year has been one of continued growth and change for Golden Plains Shire Council, marked by significant leadership transitions within the organisation.

Council strengthened its commitment to customerfocused service delivery through adoption of the Customer Charter, implementation of revised complaints management processes and continued improvement of customer systems. These changes established clearer service standards and reinforced Council’s focus on responsive, respectful and transparent customer service.

In August 2025, Adam McSwain was appointed Chief Executive Officer, providing continuity and leadership as Council progressed the priorities outlined in the Council Plan 2025–2029. Council also welcomed Jonathan Daly as Director Community, Planning and Growth, further strengthening the Executive Leadership Team and supporting the organisation’s ongoing commitment to delivering positive outcomes for the community. Despite these changes, Council remained focused on meeting its legislative obligations, delivering services and infrastructure, and advancing strategic initiatives that support a connected, resilient and thriving Golden Plains Shire.

Digital transformation and business system modernisation Significant progress was made on Council’s Core Systems Transformation Program and Digital Transformation Strategy. New finance, property, rates and receipting systems were configured and progressed towards implementation, while a range of technology and process improvement projects enhanced information management, reporting capability and organisational efficiency.

Leadership and organisational change The year included important leadership transitions, with Adam McSwain appointed as Chief Executive Officer in August 2025 and Jonathan Daly commencing as Director Community, Planning and Growth in May 2026. These appointments strengthened organisational leadership and supported implementation of Council’s new strategic direction under the Council Plan 2025– 2029. Council also successfully negotiated and implemented the Golden Plains Shire Council Enterprise Agreement 2025 No. 10, providing certainty for employees and supporting the attraction and retention of a skilled and capable workforce. Strategic planning framework refresh A major focus during the year was the completion and adoption of Council’s long-term integrated planning framework. Council adopted the Financial Plan 2025–2035, Asset Plan 2025–2035, Financial Sustainability Strategy 2026/27–2031/32 and Budget 2026/27, establishing a clear roadmap to guide future investment, service delivery and financial decision-making.

Strengthened governance, risk and workforce capability Council adopted a new Risk Management Framework, Risk Appetite Statement and updated risk registers, strengthening organisational governance and decision-making. Work also progressed on the Workforce Plan, Workforce Competency and Compliance Framework and Safety and Wellbeing Strategy, helping ensure Council remains well positioned to meet future service and growth demands. Preparing for growth As one of Victoria’s fastest growing rural municipalities, Council continued planning for future population growth through progression of the Growing Places Strategy, Bannockburn Southeast Precinct Structure Plan, Open Space Strategy and associated development contribution frameworks. These initiatives will help ensure future growth is supported by appropriate infrastructure, services and community facilities.

Major Achievements During 2025/26, Council focused on strengthening its long-term planning through the development of key strategic documents that support sustainable growth, financial resilience, effective asset management, improved customer experience and targeted advocacy. Together, these initiatives provide a clear roadmap for delivering community priorities, maintaining essential infrastructure and services, and ensuring the Shire is well positioned for future opportunities and challenges. Financial Plan 2025-2035 adopted The Financial Plan 2025-2035 established a longterm framework for managing Council’s finances, supporting the sustainable delivery of infrastructure, services and community priorities over the next decade. LG Pro Awards for Excellence Winner – Outstanding Small Rural Council Golden Plains Shire Council won the 2026 LG Pro Awards for Excellence Outstanding Small Rural Council category for the Inverleigh Active Youth Space. The award recognised the project’s innovative

approach, measurable community outcomes and lasting impact in supporting youth wellbeing, social connection and active recreation. The achievement highlights Council’s ability to deliver high-quality, community-led infrastructure that creates meaningful benefits for residents and strengthens the liveability of rural communities. Delivering the Municipal Public Health and Wellbeing Plan Council strengthened partnerships and community wellbeing by delivering 243 actions under Year 1 of the Municipal Public Health and Wellbeing Plan, with 93% completed, ongoing or in progress. Working with more than 250 partners and contributors, the program achieved over 121,000 community engagements through events, workshops, consultations, services and community programs. Strengthening Accessibility, Inclusion and Participation Council enhanced accessibility and inclusion across the Shire through the work of the Disability Advisory Committee, the introduction of sensory zones and the Hidden Disabilities Sunflower Program, delivery of LGBTQIA+ inclusion initiatives, and the commencement of an Innovate Reconciliation Action Plan. These initiatives helped create more welcoming, accessible and inclusive opportunities for residents to participate in community life.

2025/26 ANNUAL REPORT

Advancing Recreation and Open Space Opportunities

Strengthening Economic Growth, Skills Development and Strategic Advocacy

Council progressed major recreation and community infrastructure projects, embedded universal design principles into facility upgrades, and expanded opportunities for inclusive recreation through projects such as the Bannockburn Bike Park and Don Wallace Recreation Reserve upgrades.

Council strengthened the foundations for long-term prosperity by advancing strategic advocacy, supporting workforce and career development opportunities for young people, and progressing initiatives to attract investment and support local business growth. Through strong partnerships with industry, education providers and regional stakeholders, Council helped position Golden Plains Shire for future economic growth, workforce development and investment opportunities.

Securing Investment in Transport Infrastructure Council received $11 million through the Federal Government’s Roads to Recovery Program, supporting significant road improvements across the Shire, while continuing advocacy for improved public transport and delivering new and upgraded footpath connections to enhance community connectivity. Strengthening Climate Resilience and Environmental Stewardship Council advanced climate resilience and environmental sustainability through the Resilient Community Assets Project, establishment of the Climate Action Working Group, strengthened partnerships with Traditional Owners, and targeted conservation initiatives. These actions have improved Council’s ability to respond to climate risks, support culturally informed land management and protect the Shire’s natural environment for future generations.

Modernising Council Operations and Strengthening Service Delivery Council strengthened its capacity to deliver efficient, customer-focused services through the adoption of a Customer Charter, implementation of major technology and digital transformation projects, and the development of new workforce, risk and compliance frameworks. These initiatives have improved organisational capability, supported continuous improvement and established strong foundations for future service delivery and longterm sustainability.

OUR ORGANISATION Our Councillors

L-R: Cr Des Phelan, Cr Helena Kirby, Cr Sarah Hayden, Mayor Owen Sharkey, Cr Gavin Gamble, Cr Dom Cook, Cr Emma Robbins

Cr Owen Sharkey (Mayor) Elected: October 2024 Phone: 03 5220 7330 Email: cr.owen.sharkey@gplains.vic.gov.au

Cr Helena Kirby Elected: October 2024 Phone: 03 5220 7331 Email: cr.helena.kirby@gplains.vic.gov.au

Cr Sarah Hayden Elected: October 2024 Phone: 03 5220 7334 Email: cr.sarah.hayden@gplains.vic.gov.au

Cr Gavin Gamble Elected: January 2025 Phone: 03 5220 7332 Email: cr.gavin.gamble@gplains.vic.gov.au

Cr Des Phelan Elected: October 2024 Phone: 03 5220 7333 Email: cr.des.phelan@gplains.vic.gov.au

Cr Dom Cook Elected: June 2025 Phone: 03 5220 7335 Email: cr.dom.cook@gplains.vic.gov.au

Cr Emma Robbins (Deputy Mayor) Elected: October 2024 Phone: 0467 635 548 Email: cr.emma.robbins@gplains.vic.gov.au

2025/26 ANNUAL REPORT

Our People Our people are passionate, collaborative and deeply committed to both our community and the work. We embody Council’s values, fostering a workplace culture defined by care, growth and thriving. It is the relentless drive, creativity and spirit of our people that have fuelled our many accomplishments over this past year.

EXECUTIVE LEADERSHIP TEAM Three Directors together with the CEO form the Executive Leadership (ELT) and lead the organisation. The areas of responsibility held by members of ELT are listed below. Adam McSwain Chief Executive Officer (Commenced 24 August 2025)

Phil Josipovic Director - Infrastructure & Environment

· ·

· · · ·

Infrastructure and Environment Corporate Services Community, Planning & Growth Communications & Engagement Economic Development

Lynnere Gray Director - Corporate Services · · · · ·

People & Performance Finance Governance and Risk ICT & Digital Transformation Customer Experience

Asset Services Recreation & Community Infrastructure Environment & Open Spaces

Jonathan Daly Director - Community, Planning & Growth (Commenced 26 May 2026) · · · ·

Community Wellbeing Children’s Services Planning Regulatory Services

ORGANISATION STRUCTURE

COMMUNICATION & ENGAGEMENT

CHIEF EXECUTIVE OFFICER

ECONOMIC DEVELOPMENT

COMMUNITY PLANNING & GROWTH

CORPORATE SERVICES

INFRASTRUCTURE & ENVIRONMENT

Children’s Services

Customer Experience

Asset Services

Community Wellbeing

Finance

Environment & Open Spaces

Planning

Governance & Risk

Recreation & Community Infrastructure

Regulatory Services

ICT & Digital Transformation

People & Performance

2025/26 ANNUAL REPORT

Workforce On 30 June 2026, Golden Plains Shire Council employed 243 employees including 129 full-time (121 permanent and 8 temporary), 88 part-time (77 permanent and 11 temporary) and 26 casual employees. A total of 185.41 full-time equivalent employees (FTE) were employed at the end of the financial year. The permanent employee turnover rate based on voluntary resignations was 15.1% in 2025/26. Actual FTE by Organisational Structure* Full-time female FTE

Full-time male FTE

Community, Planning and Growth

36.62

Corporate Services

Infrastructure and Environment

SMT & Office of CEO Total

Division

Part-time Part-time female male FTE FTE

Casual female FTE

Casual male FTE

Total

3.64

1.404

0.317

71.98

9.67

0.142

41.812

3.44

0.18

0.214

63.83

0.79

7.79

50.52

3.82

1.404

0.673

185.41

* Employment type by gender is represented as female and male, with no persons currently identifying as having a self-described or non-binary gender.

Full-time female FTE

Full-time male FTE

Part-time female FTE

30 20

Part-time male FTE

Casual female FTE

Community Planning & Growth

Corporate Services

Infrastructure & Environment

SMT & Office of CEO

Casual male FTE

FTE by Employee Classification* Female FTE

Male FTE

Total FTE

Band 1

1.49

1.13

2.62

Band 2

0.00

Band 3

1.007

16.65

17.65

Band 4

19.55

11.16

30.71

Band 5

19.73

9.60

29.33

Band 6

23.15

12.00

35.15

Band 7

7.32

17.00

24.32

Band 8

4.60

4.95

9.55

Band N/A

6.00

7.00

Educators

10.15

0.00

10.15

Teachers

9.60

0.00

9.60

MCH

3.32

0.00

3.32

Total

105.91

79.49

185.41

Band 4

Band 5

Band 6

Classification

* Employment type by gender is represented as female and male, with no persons currently identifying as having a self-described or nonbinary gender.

40 35 30 25 20 15 10 5 0

Band 1

Band 3

Band 7

Band 8

Band Not Applicable

Educators

Teachers

MCH Nurse

Female FTE Male FTE

2025/26 ANNUAL REPORT

Other Staff Matters Council is committed to fostering a culture of continuous learning and professional development, ensuring employees have the skills and knowledge needed to deliver highquality services to the community. Growing our people During 2025/26, employees completed 1,073 training courses, covering a range of areas including legislative and compliance requirements, onboarding programs and professional development opportunities. Training was delivered through a combination of internal programs and external learning partnerships, with topics including report writing, artificial intelligence, problem solving, communication skills and managing challenging interactions. In addition, staff attended 87 external professional development courses, conferences and industry-specific training programs to enhance their specialised knowledge and skills. These opportunities supported a wide range of roles across the organisation, including planning, engineering, arboriculture, parks and open space management. Council also invested in leadership and team development throughout the year, delivering three leadership development days and three team professional development days, strengthening collaboration, capability and organisational performance across the workforce. Further to the training matrix - a leadership pathway program is being developed with the roll out starting September and running for 8 weeks, giving higher level coaching and understanding of a leadership role.

Our employees thriving During the year employees took the opportunity to step up into roles outside of their substantive positions. This provided not only career development but stability to the workforce over period of change or absence, enabling key knowledge to be developed or retained within the organisation, supported employees undertaking periods of leave from the workforce, and created learning opportunities as well as broader organisational growth and engagement. Additionally, employees had the opportunity to take secondments and placements outside of their normal positions with other organisations, building their skills, knowledge and network before returning to Golden Plains. During the year, students from local schools undertook School Based Apprenticeship or Traineeship (SBAT) within the ITC and Planning departments. Others spent two weeks with us as part of their work experience program, joining the Youth, Engineering and Roads and Drainage teams. Gender Equality Council’s 2021-2025 Gender Equality Action Plan (GEAP) outlines our commitment to a workplace where people can access and enjoy the same rewards, resources and opportunities regardless of gender. Our Gender Equality Progress Report and GEAP are available on our website and provide a detailed reflection of our efforts to drive gender equality within our workforce as well as our performance against the Gender Equality Indicators. The report and plan also outline our strategies and progress in relation to preventing violence against women. In the 2025/26 financial year, Council submitted the draft 2026 –2030 Gender Equality Action Plan (GEAP) to the Commission for Gender Equality in the Public Sector. Once deemed compliant, Council will publish the new GEAP on our website.

Enterprise bargaining

Safety and Wellbeing

Negotiations of the Golden Plains Shire Council Enterprise Agreement 2025, No. 10, which commenced in February 2025, were concluded in November 2025 with a positive acceptance of the terms and conditions for employees over a threeyear period. With implementation effective January 2026, this agreement provides a modern, stable and fair workplace for employees where all employees can grow and thrive in their roles.

With an ongoing commitment to ensuring our people are capable and competent in creating a healthy and safe workplace where people care, thrive, grow and feel safe every day, the Golden Plains Shire Safety and Wellbeing Strategy was developed to guide and coordinate Council’s approach to workplace safety and wellbeing through a series of focused goals and actions.

The Early Education Employees Agreement 2020 continues to be negotiated but, with support from the Education Department and The Department of Treasury, will provide a fair and equitable agreement recognising the work Early Educators undertake with young children and the impact on the community they have in these early years of childhood education.

The strategy aims to ensure Golden Plains Shire Council is a safe place to work, both physically and psychologically, while meeting legislative obligations and embedding safety into everyday business activities. It also supports continuous improvement through effective communication, education and increased awareness of individual and organisational responsibilities for maintaining a safe and healthy workplace.

2025/26 ANNUAL REPORT

STATEMENT OF SECURE EMPLOYMENT Golden Plains Shire Council is committed to providing a safe and secure work environment for its employees. The following information is provided on Golden Plains Shire Council’s secure employment indicators for the 2025-26 financial year. It may be read in conjunction with Section 4 in the Report of Operations component of the Annual Report that reports on the human resources of Golden Plains Shire Council. Indicator

2025-26 Financial Year

Council Comment

Total headcount of council employees engaged on a permanent basis at the end of the financial year

198

198 permanent staff out of 243 staff as at 30 June 2026 equates to 81.48% of total workforce.

Total FTE of council employees engaged on a permanent basis at the end of the financial year

166.77

166.77 FTE engaged on a permanent basis out of a total of 185.41 FTE as at 30 June 2026.

Total headcount of council employees engaged on a fixed-term basis at the end of the financial year

Fixed-term contracts include parental leave coverage, Senior Executive Officer contracts and specific projects where Council has received funding.

Total FTE of council employees engaged on a fixed-term basis at the end of the financial year

15.57

% of fixed-term employee headcount to the total of Permanent Employees and Other Employees at the end of the financial year

9.59%

Total number of fixed-term roles converted to ongoing employment for the financial year

Permanent Employees

Other Employees Fixed Term Employees

Casual Employees Total headcount of direct-hire casual employees at the end of the financial year

Labour Hire Total headcount engaged by council through labour hire arrangements of less than 90 days for the financial year

Total headcount engaged by council through labour hire arrangements of 90 days or more for the financial year

Total expenditure, for the financial year, on workers engaged by council through a labour hire arrangement of less than 90 days

$83,644

Top 5 functions or departments, based on total expenditure, which utilise labour hire

Regulatory Services

Ratio between Permanent and Other Employees Ratio between Council’s Permanent Employee headcount and total Other Employees (fixedterm, labour hire and casual)

3:81

Apprentices and Trainees Total headcount of new apprentices and trainees engaged for the financial year

Number of apprenticeships and traineeships completed with council for the financial year

Top 5 occupation streams for apprenticeships and traineeships completed for the financial year

N/A

Number of council employees who completed an apprenticeship or traineeship at the council within the preceding 5 years

Consultants and Contractors Total expenditure on consultants for the financial year

$2.206m

Description of professional services procured

Environmental Health & Immunisation, Flood Studies, Strategic Studies, Engineering & Design.

Total expenditure on contractors procured for the financial year

$9.094m

Description of contracted services procured

Construction, Waste Collection & Disposal, Roads & Bridges, Tree Maintenance, Cleaning, Electrical, Plumbing, Drainage, Roadside Slashing, Recreation & Community Facilities Maintenance.

Customer Experience The Customer Experience team continued to embed a customer-first culture across Council during 2025–26. Highlights included the adoption of the Customer Charter, implementation of updated Complaints Handling Policy and Procedures, expanded staff training and improvements to customer request management processes. Customer feedback continued to drive service improvements across the organisation. Through quarterly complaint reviews, trend analysis and collaboration with service areas, Council implemented improvements including enhanced customer information, staff training and process improvements - supporting transparency, accountability and continuous improvement. Complaints Handling Council handled 33 Complaints throughout the year. This was a decrease of 43% from 24-25.

Measure

2025–26 result

Total complaints received

Resolved within timeframe

91% A delay in taking an action, making a decision or delivering a service – 6

Complaint Reasons

A policy or decision made – 2 The quality of an action, decision or service provided - 25

Top service areas by complaint volume

Community Safety, Roads and Drainage, Open Spaces

Key improvements made from complaints

Clearer and more accessible resources, Staff Training

2025/26 ANNUAL REPORT

OUR PERFORMANCE Planning and Accountability Framework Under Part 4 of the Local Government Act 2020, councils are required to prepare the following planning and reporting documents: • •

A Community Vision for at least the next 10 financial years A Council Plan for a period of at least the next four financial years after a general election in accordance with its deliberative engagement practices. This document must include: - The strategic direction of the Council; - Strategic objectives for achieving the strategic direction; - Strategies for achieving the objectives for a period of at least the next four financial years; - Strategic indicators for monitoring the achievement of the objectives; - A description of the Council’s initiatives and priorities for services, infrastructure and amenity; and - Any other matters prescribed by the regulations. A Financial Plan for the next 10 financial years An Asset Plan for at least the next 10 financial years A Revenue and Rating Plan for at least the next four financial years A Budget for each financial year and subsequent three financial years A Quarterly Budget Report An Annual Report in respect of each financial year Financial Policies A Workforce Plan that describes the organisational structure of the Council

• • • • • • • •

The following diagram shows the relationships between the key planning and reporting documents that make up the integrated strategic planning and reporting framework for local government. It also shows that there are opportunities for community and stakeholder input and feedback:

10+ YEARS

VISION, STRATEGY AND POLICY

RESOURCE ALLOCATION AND MANAGEMENT

4+ YEARS

MHWP - MSS Community Vision

Financial Plan

Reporting on Community Vision

Council Plan Other Strategic Plans

Asset Plan

PERFORMANCE MONITORING & ACCOUNTABILITY

Budget 1+3 years

Workforce Plan

Council Plan Reporting

Quarterly Finance & Project Reporting Financial Audit

Revenue & Rating Plan

Annual Report

Policy & Strategy Review

CYCLIC & ONGOING PROCESSES

Business/Service Planning, Service Review and Continuous Improvement Long-term Financial Modelling and Asset Planning

Local Government Reporting Framework

COUNCIL PLAN 2025-2029 COUNCIL PLAN 9 2025-202

COUNC IL PLAN

2025-29

The Council Plan 2025-2029 is Council’s commitment to delivering on the dreams and aspirations outlined in the Golden Plains Shire Community Vision 2040.

The Council Plan 2025-2029 details the priority initiatives and actions that will guide Council’s services, infrastructure and advocacy over the next four years.

Assessing our performance

The Plan has been developed in accordance with the Strategic Planning Principles of the Local Government Act 2020 and is structured around five Strategic Pillars: Community, Liveability, Sustainability, Prosperity and Leadership. The first four pillars reflect the themes of the Golden Plains Shire Community Vision 2040, with Leadership added to represent Council’s regulatory, governance, leadership and advocacy responsibilities. The Plan includes 17 Strategic Objectives and 50 Major Initiatives to be delivered over the Council Plan term

Performance has been measured as follows:

Golden Plains Shire Council Plan 2025-2029 is available from our website Golden Plains Shire Council Plan 2025-2029 FINAL - UPDATED 12 Sept 2025.pdf

Community

Liveability

Progress against Council Plan Strategic Objectives, Measures, Major Initiatives, services and service performance indicators is reported throughout this section of the Annual Report.

Results achieved in relation to the Strategic Objectives in the Council Plan •

Progress against the Major Initiatives outlined in the Council Plan

•

Services funded through the Budget and the community groups that benefit from them.

•

The results of the prescribed service performance indicators and measures under the Local Government Performance Reporting Framework (LGPRF)

Sustainability

Prosperity

Leadership

2025/26 ANNUAL REPORT

Strategic Pillar 1 - Community

Community Proud, Safe, Inclusive, Connected, Engaged, Resilient, Supported, Contributing.

Community includes the following strategic objectives: 1.1

1.2

1.3

We will celebrate our local volunteers while supporting volunteer groups to maintain local facilities and contribute to the resilience of their communities. We will build genuine connections with our community by sharing updates, actively listening, and using inclusive consultation to ensure that local voices guide our services, programs, and the decisions that shape our future. We will provide opportunities and remove barriers that prevent people from being active participants in the wider community.

HIGHLIGHTS OF YEAR 1: 2025-26 COUNCIL PLAN 1.1 We will celebrate our local volunteers while supporting volunteer groups to maintain local facilities and contribute to the resilience of their communities. •

•

Strengthened volunteer and club capacity through a series of training and development opportunities, including Project Planning, Advocacy, Governance, Leadership, Sponsorship and Marketing workshops, helping local community groups improve sustainability and organisational effectiveness. Supported local sporting clubs and community organisations with targeted volunteer training delivered in partnership with Regional Sports Assemblies, equipping volunteers with skills in strategic planning, governance, fundraising, promotion and volunteer management. Connected community members with local opportunities through the Active Golden Plains Sport and Recreation Fests in Smythesdale and Bannockburn, attracting 56 stallholders and showcasing the diverse range of sporting, recreation and community groups across the Shire. Enhanced community resilience and volunteer capability through the delivery of First Aid training in Haddon and Lethbridge, enabling 21 local volunteers and community members to build essential emergency response skills.

1.2 We will build genuine connections with our community by sharing updates, actively listening, and using inclusive consultation to ensure that local voices guide our services, programs, and the decisions that shape our future. •

•

Strengthened partnerships to improve community wellbeing, delivering 243 actions under Year 1 of the Municipal Public Health and Wellbeing Plan, with 93% completed, ongoing or in progress. The program involved more than 250 partners and contributors and achieved over 121,000 community engagements through programs, events, workshops, consultations and services. Supported community-led planning and local decision-making, with five towns completing Round 4 of the Community Planning Program and each receiving $10,000 in seed funding to begin delivering locally identified priority projects. Enhanced engagement and consultation practices through the adoption of Council’s updated Community Engagement Policy

•

and the development and implementation of community-informed plans, including the Domestic Animal Management Plan 2026–2029 following public exhibition and community feedback. Connected residents through arts, culture and community programs, including the Golden Spaces Winter Exhibition, the Take Part, Local Art program and the Golden Plains Local Food Network, which engaged local artists, community leaders and residents while securing $224,000 in State Government funding to support community-led initiatives.

1.3 We will provide opportunities and remove barriers that prevent people from being active participants in the wider community. •

•

Progressed Council’s commitment to reconciliation and inclusion by commencing development of an Innovate Reconciliation Action Plan, establishing a dedicated working group and engaging with Wadawurrung and Eastern Maar Traditional Owners to help shape the plan. Improved accessibility and inclusion across Council programs and events through the work of the Disability Advisory Committee, which provided advice on 16 key initiatives, conducted accessibility audits, and supported the introduction of sensory zones and the rollout of the Hidden Disabilities Sunflower Program. Created safe and welcoming opportunities for LGBTQIA+ community members through partnership with Switchboard on the Pride in Ageing Project, delivery of IDAHOBIT activities, LGBTQIA+ youth programs, and the development of resources to support inclusive community events. Strengthened access to health, wellbeing and early years services by expanding partnerships with service providers, establishing a community food cart at the Bannockburn Family Services Centre, supporting healthy eating initiatives, and processing more than 300 kindergarten enrolments as part of the Best Start, Best Life reforms.

2025/26 ANNUAL REPORT

COMMUNITY – MEASURES This statement reviews Council’s performance, detailing results achieved against the strategic objectives of the Council Plan 2025–2029. Measure

2023-24

1.1 Number of community consultations led by Council Level of Council Influence: High Source: Internal 1.2 Volunteer rates in Golden Plains Shire Level of Council Influence: Low Source: Census 1.3a Number of participants at actions and initiatives delivered under the Municipal Health and Wellbeing Action Plan 20252029

2024-25

2025-26

Comparison

Comments

New measure for 2025/2026 financial year.

N/A

Council led 26 community consultations during 2025–26, establishing a baseline for future reporting.

3,168 persons representing 16.3% of the population (2021)

16.3%

17.3% (Regional Victoria 2021)

Based on 2021 Census data, 16.3% of Golden Plains residents undertook voluntary work, compared with 17.3% across regional Victoria.

New measure for 2025/2026 financial year.

121,275

N/A

A total of 121,275 participant attendances were recorded across health and wellbeing initiatives delivered during 2025–26.

New measure for 2025/2026 financial year.

243

N/A

Council and its partners delivered 243 actions and initiatives under the Municipal Health and Wellbeing Action Plan 2025– 2029.

New measure for 2025/2026 financial year.

N/A

Council maintained 47 agreements with volunteer organisations to support the management and activation of community facilities.

New measure for 2025/2026 financial year.

4,629.00

N/A

A total of 4,629 participants engaged in activities delivered under the Municipal Early Years and Children’s Plan 2025-2029. This is a new measure and establishes a baseline for future reporting.

Level of Council Influence: Low Source: Internal 1.3b Number of actions and initiatives delivered under the Municipal Health and Wellbeing Action Plan 20252029 Level of Council Influence: High Source: Internal 1.4 Number of agreements, leases and licences in place with volunteer entities for the management and activation of facilities Level of Council Influence: High Source: Internal 1.5a Number of participants at actions and initiatives delivered under the Municipal Early Years and Children’s Plan 2025-2029 action plan Level of Council Influence: Low Source: Internal

1.5b Number of actions and initiatives delivered under the Municipal Early Years and Children’s Plan 2025-2029 action plan

New measure for 2025/2026 financial year.

N/A

Council delivered 28 actions and initiatives under the Municipal Early Years and Children’s Plan 2025-2029 during the reporting period. This is a new measure and establishes a baseline for future reporting.

New measure for 2025/2026 financial year.

N/A

The Innovate Reconciliation Action Plan is currently being developed. As a result, no actions were delivered under the Plan. Implementation of actions will commence following adoption of the Plan.

New measure for 2025/2026 financial year.

N/A

Progress relating to the Rainbow Ready Roadmap has been placed on hold for 25/26 due to not having resourcing to progress the task at present. As a result, no actions have been identified under the roadmap to be delivered on.

New measure for 2025/2026 financial year.

N/A

The Disability Strategic Framework has been embedded within the work program and governance arrangements of the Disability Advisory Committee. One action was delivered during 25/26 through the work program of the Disability Advisory Committee.

New measure for 2025/2026 financial year.

N/A

Council completed seven Gender Impact Assessments during 2025–26, supporting gender equity considerations in decision-making.

Level of Council Influence: High Source: Internal 1.6.1 Number of annual actions delivered under the Innovate Reconciliation Action Plan Level of Council Influence: High Source: Internal

1.6.2 Number of annual actions delivered under the Rainbow Ready Roadmap Level of Council Influence: High Source: Internal

1.6.3 Number of annual actions delivered under the Disability Strategic Framework Level of Council Influence: High Source: Internal

1.7 Number of gender impact assessments completed by Council Level of Council Influence: High Source: Internal

2025/26 ANNUAL REPORT

COMMUNITY - MAJOR INITIATIVES The following statements reflect the progress against the Major Initiatives outlined in the Council Plan 2025-2029.

1.1.1 Provide training and development opportunities to build the capacity of community volunteers. Council delivered a range of volunteer and club development initiatives to strengthen the capability, leadership and sustainability of local community organisations. Workshops covering project planning, advocacy, governance, leadership, sponsorship and marketing were delivered to volunteers and committee members, while First Aid training enhanced community skills and resilience. In partnership with Regional Sports Assemblies, Council provided targeted training opportunities that supported local sporting clubs and volunteer-run organisations to build capacity and improve longterm sustainability. 1.2.1 Deliver the Municipal Public Health and Wellbeing Action Plan 2025–2029. Year 1 implementation of the Municipal Public Health and Wellbeing Plan was successfully completed, with 243 actions delivered across Council and partner organisations. Of these actions, 93% were completed, ongoing or in progress. More than 250 partners contributed to delivery, generating over 121,000 measurable community engagements through programs, events, workshops, consultations, service delivery and community capacity-building initiatives. Partnerships with schools, health services and community organisations helped improve access to wellbeing programs and strengthen community outcomes. 1.2.2 Develop a three-year Municipal Emergency Management Plan with key emergency management agency partners. The Municipal Emergency Management Plan is scheduled to commence in July 2027. No significant implementation activities were planned for 2025/26, with preparatory work to occur in future years in accordance with the statutory planning timeframe.

1.2.3 Develop and implement the Domestic Animal Management Plan 2026–2029. Council adopted the Domestic Animal Management Plan 2026–2029 following public exhibition and community consultation. Implementation commenced during the year, including increased registration compliance activities, community education on responsible pet ownership, declared dog inspections and planning for increased community engagement with Animal Management Officers. Awareness campaigns regarding dog attack prevention were also delivered to support community safety. 1.2.4 Review the Community Engagement Policy. Council completed a review of its Community Engagement Policy to strengthen community participation and ensure engagement practices align with contemporary expectations and legislative requirements. Following review and approval processes during the year, the updated policy was adopted in May 2026, providing a renewed framework for inclusive and meaningful community engagement. 1.2.5 Foster reciprocal relationships and proactive partnerships with community and key stakeholders. Council continued to strengthen collaborative relationships with community groups, service providers, schools, artists, volunteers and government agencies. Community Planning Program activities supported local decision-making and project delivery in five communities, while partnership initiatives were advanced through the Municipal Public Health and Wellbeing Plan, Golden Plains Local Food Network, arts and cultural programs, and regional service collaborations. These partnerships supported community-led outcomes, secured external funding and strengthened connections across the Shire. 1.3.1 Develop and Implement Council’s Innovate Reconciliation Action Plan. Council commenced development of its Innovate Reconciliation Action Plan, establishing a dedicated working group and progressing stakeholder engagement activities. Engagement was undertaken with Wadawurrung Traditional Owners, Eastern Maar Traditional Owners and First Nations advisors to inform the plan’s development. The project progressed in line with Reconciliation Australia’s framework and guidance to establish a strong foundation for future reconciliation actions.

1.3.2 Build the capacity of the Disability Advisory Committee to advise on the delivery of the Disability Action Plan Framework. The Disability Advisory Committee continued to provide valuable input into Council policies, programs and initiatives throughout the year. Committee members contributed advice on 16 key themes and initiatives, including emergency management, road safety and community inclusion. Accessibility audits informed improvements to Council events, while sensory-friendly initiatives and participation in the Hidden Disabilities Sunflower Program supported more inclusive community experiences. Four committee meetings were held during the year. 1.3.3 Utilise the Rainbow Ready Roadmap Local Government Guide to inform LGBTQIA+ initiatives. Council continued to advance LGBTQIA+ inclusion through partnership activities with Switchboard and delivery of inclusive programs and events. Key achievements included participation in the Pride in Ageing Project, delivery of IDAHOBIT initiatives, LGBTQIA+ youth engagement activities and development of resources to support LGBTQIA+

safe events. Progress on the formal review of the Rainbow Ready Roadmap checklist was delayed due to resource constraints; however, practical actions and partnerships continued to support inclusive outcomes. 1.3.4 Develop and implement the Municipal Early Years and Children’s Plan. Implementation of the Municipal Early Years and Children’s Plan 2025–2029 commenced through collaboration across Council teams and partner organisations. Progress included planning and delivery of initiatives focused on diversity, inclusion, health and wellbeing, nutrition and recreation. Council also strengthened access to family and early years services, supported implementation of the Victorian Government’s Best Start, Best Life reforms, and processed more than 300 kindergarten enrolments in preparation for the 2027 kindergarten year.

2025/26 ANNUAL REPORT

COMMUNITY - SERVICES The following statement provides information in relation to the services funded in the Budget and the community groups that benefit from these services. Service Area

Description of Service

Emergency Management and Fire Prevention

This service ensures Council officers are prepared for emergencies and are able assist in the relief and recovery from emergencies. This service chairs the multi-agency Municipal Emergency Management Planning Committee and is secretariat to the Municipal Fire Management Sub-Committee. Council officers prepare the Municipal Emergency Management Plan and the relevant subplans. Actions in this service area include emergency management training and exercising, plan maintenance, fire hazard inspections, completing maintenance on fire access tracks and provide financial and physical support to the CFA for burning of Municipal land.

(1,046) 276 (1,322)

Community Safety

This service undertakes a number of community facing roles within Council, including enforcing local laws, managing and undertaking school crossing supervision, attending to animal control issues and planning compliance complaints to ensure the safety of residents and visitors to the Shire.

377 258 119

Environmental Health

To assess and control environmental factors that may affect the health of the public via a range of education and enforcement programs. To deliver services addressing domestic wastewater management, food safety and tobacco control regulations.

234 248 (14)

Facilities Management

Council facilities support the health and wellbeing of Golden Plains Shire residents and facilitate healthy vibrant communities. The management and maintenance of a network of facilities across the Shire enables service delivery, community and recreation activities and Council operations.

1,692 2,030 (338)

Community Inclusion

Engage, understand and advocate on behalf of the local aged and disability community. Identify and reduce barriers to promote active community engagement. Development and monitoring of the Municipal Disability Action Plan Engagement Committee.

414 530 (116)

Community Development

Increase opportunities for all people to lead and influence decision making in their communities through the delivery of the Community Planning Program. Increase community capacity through provision of grants. Develop, implement and monitor the Community Vision, Council Plan and Reconciliation Action Plan.

526 437 89

Arts, Culture and Heritage

Facilitating the development of community arts, heritage and cultural development projects and creative industries in collaboration with local artists and communities. Arts, culture and heritage is central to the quality of life and wellbeing of residents in Golden Plains Shire.

223 309 (86)

Youth Development

The Youth Development program offers a range of accessible and inclusive activities, programs and events designed to improve opportunities for youth and young adults aged 12-25 years of age to connect, learn and lead in their community. This is achieved through youth informed practice and strong community partnerships and connections.

301 450 (149)

Volunteers

Supporting volunteers to best service their communities through recruitment and retention, capacity building, developing new programs and achieving best practice in volunteer management.

Net Cost (/Net Benefit) Budget Variance $000

49 51 (2)

COMMUNITY - SERVICE PERFORMANCE INDICATORS The following statement provides the results of the prescribed service performance indicators and measures under the Local Government Performance Reporting Framework, including explanation of results in the comments. Animal Management Provision of animal management and responsible pet ownership services to the community including monitoring, registration, enforcement and education

Time taken to action animal management requests

2023-24

2024-25

2025-26

0.00

1.00

Council received 846 animal management requests during 2025/2026. The average time between receiving a request and taking first action remained at one day, demonstrating a continued timely response to community requests.

17.11%

29.21%

24.19%

The percentage of collected animals reclaimed decreased from 29.21% in 2024/2025 to 24.19% in 2025/2026. Reclaim outcomes are influenced by Council’s contracted animal shelters, which manage the reclaim process once animals are impounded. Quarter 1 and 2 data included animal surrenders in the collected animal population, reducing the reclaim percentage because surrendered animals are not expected to be reclaimed by their owners.

16.77%

37.30%

28.37%

The percentage of animals rehomed decreased from 37.30% in 2024/2025 to 28.37% in 2025/2026. Rehoming activities are managed by Council’s contracted animal shelters, which undertake programs to support the rehoming of unclaimed collected animals.

$27.56

$24.58

$27.30

The cost of animal management services of $27.30 per resident in 2025/2026 remains broadly consistent with recent years.

0.00%

50.00%

100%

Two animal management prosecutions were finalised during 2025/2026 and both were successful. Council focuses on promoting responsible pet ownership, education and compliance, with prosecution used as a last resort when other measures are not effective.

[Number of days between receipt and first response action for all animal management requests / Number of animal management requests] Animals reclaimed [Number of animals reclaimed / Number of animals collected] x100

Animals rehomed [Number of animals rehomed / Number of animals collected] x100

Cost of animal management service per population [Direct cost of the animal management service / Population] Animal management prosecutions [Number of successful animal management prosecutions / Number of animal management prosecutions] x100

Comments

2025/26 ANNUAL REPORT

Food Safety Provision of food safety services to the community including registrations, education, monitoring, inspections and compliance Time taken to action food complaints

2023-24

2024-25

2025-26

0.00

1.75

1.00

Seven food complaints were received during 2025/2026 and all were actioned within one day. The result demonstrates Council’s ongoing commitment to responding promptly to food safety concerns raised by the community.

75.45%

86.21%

100.00%

A total of 103 food safety assessments were completed across 103 food premises during 2025/2026. The result reflects Council’s continued commitment to meeting food safety obligations and protecting public health.

96.55%

103.23%

96.43%

The percentage of food safety samples obtained decreased from 103.23% in 2024/2025 to 96.43% in 2025/2026. As this indicator is reported on a calendar year basis while Council’s program is managed across financial years, results may vary between years. Across the two reporting years, Council achieved 100% of its required food sampling target.

$220.18

$421.65

$616.77

The cost of food safety services per registered food premises increased during 2025/2026. This measure is influenced by both the cost of delivering food safety services and the number of registered food premises. An internal assessment has identified that approximately 40% of staff time is now being allocated to this task (previously it was assessed as 30%) and as such the costs for this measure have increased. This increase is managed within existing budget allocations and results from a reallocation of staff time and not an overall increase in the cost of the service

100.00%

Council followed up all critical and major non-compliance notifications received during 2025/2026. This result reflects continued monitoring and enforcement of food safety standards across registered food premises.

[Number of days between receipt and first response action for all food complaints / Number of food complaints] Food safety assessments [Number of registered class 1 food premises and class 2 food premises that receive an annual food safety assessment in accordance with the Food Act 1984 / Number of registered class 1 food premises and class 2 food premises that require an annual food safety assessment in accordance with the Food Act 1984] x 100 Food safety samples [Number of food samples obtained / Required number of food samples] x100

Cost of food safety service [Direct cost of the food safety service / Number of food premises registered or notified in accordance with the Food Act 1984]

Critical and major noncompliance outcome notifications [Number of critical noncompliance outcome notifications and major non-compliance notifications about a food premises followed up / Number of critical non-compliance outcome notifications and major noncompliance notifications about a food premises] x100

Comments

2025/26 ANNUAL REPORT

Strategic Pillar 2 - Liveability

Liveability Health and Wellbeing, Rural and Urban Living, Country Feel, Active and Passive Recreation Services and Facilities, Activities and Events, Connected Transport.

Liveability includes the following strategic objectives: 2.1

We will focus on activities and services that enable inclusion.

2.2 We will work with developers and the relevant authorities to meet the housing needs of our growing community, focusing on quality rural and urban living for our new and existing communities. 2.3 We will plan, provide and maintain open spaces and facilities to keep community healthy and active and to support social connection. 2.4 We will advocate for improved transport options for community between townships and regional centres and promote active transport infrastructure.

HIGHLIGHTS OF YEAR 1: 2025-26 COUNCIL PLAN

2.1 We will focus on activities and services that enable inclusion Delivered a diverse range of programs for older adults, supporting health, wellbeing, safety and social connection through hearing checks, healthy ageing events, climate preparedness workshops, road safety education, cultural excursions and awareness initiatives. Around 178 older adults participated in Council-supported activities across the year. •

•

Maintained strong youth engagement across the Shire, with more than 3,630 young people participating in Council-led and partnered activities during 2025/26. Programs focused on wellbeing, education, recreation, leadership and community connection, while the Youth Advisory Committee was formally established as the Golden Plains Youth Council. Supported young people through collaborative school and transition programs, including wellbeing initiatives, garden projects and the Level Up Transition Program involving nine local schools, helping young people build confidence, resilience and connections. Progressed planning for future early years infrastructure and services, commencing implementation of the Kindergarten Infrastructure Services Plan and advocating for new kindergarten facilities, Kindergarten on School Sites projects and Maternal and Child Health services in growth areas across the Shire.

2.2 We will work with developers and the relevant authorities to meet the housing needs of our growing community, focusing on quality rural and urban living for our new and existing communities.

Developed strategic planning frameworks to support growth and liveability, including substantial progress on the Open Space Strategy, Open Space Maintenance Strategy and Open Space Contributions Framework to ensure future development provides appropriate open space and community infrastructure.

Strengthened planning for future communities and services through collaboration with the Victorian Planning Authority, Department of Transport and Planning, developers and other stakeholders to align housing growth with infrastructure, drainage, transport and community service needs.

2.3 We will plan, provide and maintain open spaces and facilities to keep community healthy and active and to support social connection. •

Embedded universal design principles into community infrastructure projects to improve accessibility and inclusion. Key projects, including the Don Wallace Recreation Reserve upgrade and Bannockburn Bike Park, incorporated features that support equitable participation for people of all abilities, including accessible pathways, amenities, parking and facilities.

•

Progressed major recreation and community facility upgrades, with detailed design continuing for the Don Wallace Changeroom and Pavilion Upgrade in Teesdale. The project includes accessible infrastructure, femalefriendly facilities and improved access to support broader community participation.

•

Advanced development of the Open Space Strategy and Open Space Maintenance Strategy, supported by extensive community and stakeholder engagement. More than 180 community contributions informed the project, alongside Traditional Owner engagement, accessibility discussions, gender impact assessment and open space performance audits.

•

Expanded opportunities for inclusive recreation and social connection, including development of an all-abilities participation initiative at the Bannockburn Bike Park featuring adaptive bicycles, tailored programs and accessibility resources to help residents confidently access and enjoy the facility.

Progressed implementation of the Growing Places Strategy, including exhibition of Planning Scheme Amendment C106gpla and advancement of the statutory planning process to guide sustainable growth across the Shire. Community feedback was received during exhibition, with only two unresolved submissions progressing to a Panel Hearing. 1.

Advanced planning for future housing and employment growth areas, including ongoing work on the Bannockburn Southeast Precinct Structure Plan, assessment of the Teesdale Northeast rezoning proposal, and continued engagement with landowners and developers in Bannockburn Northwest and the Gheringhap Employment Precinct.

2025/26 ANNUAL REPORT

2.4 We will advocate for improved transport options for community between townships and regional centres and promote active transport infrastructure. •

Secured significant external investment in transport infrastructure, including $11 million through the Federal Government’s Roads to Recovery Program, supporting major road upgrades such as Mt Mercer–Dereel Road and Shelford Road widening works.

•

Advocated for improved transport connectivity across the Shire, maintaining strong engagement with the Department of Transport and Planning to support expanded bus services, improved public transport options and funding opportunities for local transport initiatives.

•

Expanded active transport infrastructure through implementation of the Footpath Strategy, delivering new and upgraded footpaths in Lethbridge, Bannockburn, Linton and Meredith, while progressing designs for future connections across the municipality.

•

Advanced strategic walking and cycling projects, including funding advocacy for Tracks and Trails Strategy priorities and preparation of a feasibility study application for a proposed Bannockburn-to-Teesdale off-road shared trail, improving opportunities for active recreation and safer community connections.

LIVEABILITY – MEASURES This statement reviews Council’s performance, detailing results achieved against the strategic objectives of the Council Plan 2025–2029. Measure

2023-24

2024-25

2025-26

3,630 New measure for 2.1 Number of young 2025/2026 financial people aged 12-25 years who participated year. in youth events and programs facilitated by Council.

Comparison

Comments

N/A

A total of 3,630 young people participated in Councilfacilitated youth events and programs during 2025–26, demonstrating strong engagement with youth opportunities across the Shire.

Level of Council Influence: Low Source: Internal

2.2 Number of new planning permits issued.

Note: The Youth Work Ready Program is reported separately under Prosperity Measure 4.4. New measure for 2025/2026

235

N/A

Council issued 235 new planning permits during 2025–26, reflecting ongoing development activity across the Shire.

828.28 2.3 Kilometres of gravel New measure for 2025/2026 financial roads graded. year. Level of Council Influence: High Source: Internal

N/A

Council graded 828.28 kilometres of gravel roads during 2025–26, supporting road safety, accessibility and network reliability.

2.4 Square metres of local roads resealed.

N/A

Council resealed 117,186 square metres of local roads during 2025–26, improving the condition and longevity of the road network.

Level of Council Influence: Low Source: Internal

Level of Council Influence: High Source: Internal

117,186 New measure for 2025/2026 financial year.

2025/26 ANNUAL REPORT

LIVEABILITY - MAJOR INITIATIVES The following statements reflect the progress against the Major Initiatives outlined in the Council Plan 2025-2029.

2.1.1 Plan and deliver services and events in consultation with relevant population groups such as children, youth and older adults. Council delivered a broad range of programs, activities and events that supported participation, wellbeing and social connection for children, young people and older adults. More than 3,600 young people and 178 older adults participated in Councilled and partnered initiatives throughout the year. Key activities included youth engagement programs, school partnerships, transition programs, healthy ageing events, cultural experiences and community education sessions. The Youth Advisory Committee was also formally established as the Golden Plains Youth Council, strengthening youth participation in local decision-making. 2.1.2 Implementation of the Kindergarten Infrastructure Services Plan in partnership with the State Government to meet Early Years Service Reform requirements. Council commenced implementation of the Kindergarten Infrastructure Services Plan following its endorsement by the Department of Education. Activities included planning and advocacy for future kindergarten infrastructure, identification of service requirements within growth areas, inclusion of priority projects in Council’s advocacy program, and engagement with the Department of Education regarding potential Kindergarten on School Sites (KOSS) projects. These actions support future demand for early years and maternal and child health services across the Shire. 2.2.1 Develop and implement the Growing Places Strategy. Implementation of the Growing Places Strategy progressed throughout the year. Planning Scheme Amendment C106gpla was exhibited for public consultation, with community submissions considered and only two unresolved matters proceeding to a Panel Hearing. The Strategy continues to provide the framework for managing future growth and development across Golden Plains Shire.

2.2.2 Develop and implement the Open Space Strategy. Significant progress was made on development of the Open Space Strategy. Research, analysis, open space audits, community engagement, stakeholder consultation and a gender impact assessment were completed. A draft strategy, supporting discussion paper and open space contributions framework were prepared and are nearing finalisation, with further community engagement planned following Council endorsement. 2.2.3 Implement planning decisions to support delivery of the designated housing targets for Golden Plains Shire in line with Victorian State Government legislation. Council continued to progress planning decisions and statutory processes to facilitate future housing growth. Work included ongoing implementation of the Growing Places Strategy, progression of the Teesdale Northeast rezoning proposal, continued planning for the Bannockburn Southeast Precinct Structure Plan, and engagement with landowners and developers regarding future growth areas including Bannockburn Northwest and the Gheringhap Employment Precinct. 2.3.1 Implement universal design principles in all new Council owned facilities and in future facility upgrades. Council continued to embed universal design principles into the planning and delivery of community infrastructure projects. Accessibility, equitable access and gender-inclusive design were incorporated into key projects including the Don Wallace Recreation Reserve upgrades and Bannockburn Bike Park. Features such as accessible amenities, dedicated accessible parking, lift access, accessible pathways and all-abilities participation initiatives were included to support greater community inclusion.

2.3.2 Develop and implement an Open Space Maintenance Strategy in alignment with the Open Space Strategy. Development of the Open Space Maintenance Strategy progressed alongside the Open Space Strategy. Supporting work included stakeholder engagement, preparation of discussion papers, performance assessment tools and technical analysis to help inform future maintenance standards and service levels across Council’s open space network. 2.3.3 Prepare a policy that ensures fair and equitable allocation of funding of community infrastructure relating to Development Contribution Plans. Work progressed on the development of an Open Space Contributions Framework to support equitable funding of community infrastructure associated with growth and development. Technical analysis and a draft Open Space Contributions Report were completed, establishing a methodology to determine appropriate developer contributions to support future open space and community infrastructure provision. 2.4.1 Advocate for appropriate transport infrastructure and resourcing to meet future growth demands.

2.4.2 Implement the Footpath Strategy. Council continued delivery of the Footpath Strategy through construction of new footpaths and pedestrian connections in Lethbridge, Bannockburn, Linton and Meredith, together with upgrades to footpaths and crossings through the Northern Streetscapes Program. Planning and design work also progressed for future footpath projects scheduled for implementation in coming years. 2.4.3 Advocate for and seek funding opportunities to deliver adopted strategies and masterplans such as the Tracks and Trails Strategy including the Kitjarra-dja-bul Bullarto Langi-ut masterplan. Council actively pursued external funding opportunities to advance priority recreation and active transport projects identified within adopted strategies and masterplans. This included advocacy for Tracks and Trails Strategy priorities, preparation of a funding application for a Bannockburn-toTeesdale shared trail feasibility study, and continued development of community projects such as the Moorabool River Playspace. These initiatives support improved recreation, tourism and active transport opportunities across the Shire.

Council continued to advocate for transport investment and improved connectivity across the municipality. Key achievements included securing $11 million through the Federal Government’s Roads to Recovery Program, advocating for public transport improvements and bus network expansion, securing road safety funding opportunities, and working with State Government agencies to support future transport infrastructure needs associated with population growth.

2025/26 ANNUAL REPORT

LIVEABILITY - SERVICES The following statement provides information in relation to the services funded in the Budget and the community groups that benefit from these services. Service area

Description of services provided

Statutory Planning

To provide a range of statutory planning services to promote the fair, orderly and sustainable development of land within the Shire.

(148) (152) 4

Building Control

To undertake a range of regulatory compliance actions for buildings and swimming pools to ensure a safe built environment for all Golden Plains Shire residents.

284 284 0

Strategic Planning

Undertake long term sustainable land use planning to meet the needs of current and future generations.

966 1,164 (198)

Development Engineering

To provide engineering requirements to developments being approved within the Shire, ensuring IDM requirements are considered and implemented, together with best practice compliance in construction. Includes income from fees for design checking and supervision of development works.

255 121 133

Community Transport

Advocate for local flexible solutions to residents who are transport disadvantaged as identified in the Golden Plains Transport Connections Study. Implement recommendations from the Golden Plains Transport Connections Study Report with key stakeholders.

8 18 (10)

Health and Wellbeing

Collaboratively working with community, government, health and wellbeing partners and agencies to support, protect and improve the health and wellbeing of residents. Develop, deliver and monitor the Municipal Health and Wellbeing Plan.

(266) 69 (335)

Recreation Planning

Working to develop a range of recreation facilities and services, with the aim to increase active living in our community by identifying, supporting and applying for grant funding, strategically planning recreation service and facility provision, building capacity and supporting local leadership in facility management and providing participation and engagement opportunities.

472 (277) 749

Recreation Construction

Delivery of recreation and community infrastructure projects including construction of community facilities, paths and trails, recreation reserves and pavilions, sporting facilities and play spaces.

2,400 2,617 (217)

Road Maintenance

Routine maintenance of the Road Register to upkeep and maintain Council’s 1,040kms of sealed road and 703kms of unsealed road network. Repairs of major and significant road failures (Hazardous). Depreciation of the sealed and unsealed road network. Road design to allow Council to submit grant applications. Income received from grant applications. Maintenance of line-marking and signage across Council’s local road network to Australian and VicRoads guidelines. This work includes installation of new signage. Provision of private works services for residents, other Councils and developers. External parties can request Council to provide quotation to complete works on their behalf. These requests normally relate to works that have potential impact on existing Council assets. These requests are dependent on Council resource availability. Minor works on formed roads not on Road Register.

9,512 5,744 3,768

Net Cost (/Net Benefit) Budget Variance $000

Bridge Maintenance

General maintenance of Council’s 138 bridges and major culverts. Maintenance activities are aligned to condition surveys and activities to keep assets safe and serviceable. Activities do not relate to asset improvement or upgrade. This budget includes income from grant funding applications. 63% of this budget relates to depreciation.

1,341 417 923

Gravel Pits

Operation of Council Sago Hill gravel pit. This budget relates to the extraction and use of Sago gravel within the Shire in line with licence requirements. Sago gravel is used in some Council road projects, gravel re-sheeting and general gravel road maintenance. Over 50% of this budget relates to depreciation.

(77) (238) 161

Drainage

Maintenance of Council’s drainage assets. This includes pipe systems, open drains, discharge points, treatment wetlands and kerb & channel. Over 15% of this budget relates to depreciation.

924 1,529 (605)

Streetlighting

Provision of street lighting across Council’s local road network. This includes power costs associated with running streetlights, installation of new streetlights and maintenance where required.

129 209 (80)

Bus Shelters

Provision and maintenance of bus shelters across the Shire in line with Council Policy.

9 10 (1)

Paths and Trails

Maintenance of Council’s network of footpaths, trails and rail trails. Council maintains paths constructed from concrete, asphalt and gravel including all signage, drains and bollards. 83% of this budget relates to depreciation.

404 586 (182)

Tree maintenance works on Council’s local road network and Tree Maintenance and Roadside Verge managed land, to ensure community and road safety and in response to customer requests. Maintenance work is delivered Clearance via internal staff and contractors. Council receives hundreds of customer requests per year for tree maintenance. Provision of roadside slashing to Council Roads and guidepost spraying (visibility).

1,279 1,285 (5)

Township Maintenance

Provision of all township amenity services in accordance with Council policy. This includes minor streetscape beautification improvements, open space maintenance (garden beds, medians, reserve maintenance) play areas (playgrounds, skateparks, bike parks, tennis and hard court facilities), sports ovals maintenance (watering, turf maintenance) . Street furniture maintenance and replacement. General litter removal, street sweeping and removal of graffiti. Maintenance to keep the Shire clean and tidy for Community is delivered via a combination of internal staff and contractors.

817 848 (32)

Depots

Provide for utilities and maintenance costs, OH&S related needs, quality of working environment for staff and to house tools, equipment, chemicals, materials and provide for fleet support.

1,715 1,436 279

2025/26 ANNUAL REPORT

LIVEABILITY - SERVICE PERFORMANCE INDICATORS The following statement provides the results of the prescribed service performance indicators and measures under the Local Government Performance Reporting Framework, including explanation of results in the comments. Statutory Planning Provision of land use and development assessment services to applicants and the community including advice and determination of applications Time taken to decide planning applications

2023-24

2024-25

2025-26

85.50

56.95

32.78

The median time taken to determine planning applications improved significantly during 2025/2026. Improvements to internal processes, reduced application volumes and additional State Government funded planning resources contributed to the improvement.

52.73%

77.62%

93.62%

The proportion of planning applications decided within legislated timeframes increased significantly during 2025/2026. Process improvements, reduced application volumes and additional resourcing improved the department’s capacity to assess and determine applications.

$1,660.95

$2,953.57

$1,719.27

The cost of statutory planning services per application decreased during 2025/2026. The result reflects a reduction in average costs compared with the previous year and was influenced by application numbers, staffing costs and the complexity of matters assessed.

50.00%

90.00%

0.00%

No planning decisions were determined by the Victorian Civil and Administrative Tribunal during 2025/2026. As a result, this indicator does not provide a meaningful measure of planning decision outcomes for the year.

[The median number of days between receipt of a planning application and a decision on the application] Planning applications decided within required timeframes [(Number of regular planning application decisions made within 60 days) + (Number of VicSmart planning application decisions made within 10 days) / Number of planning application decisions made] x100 Cost of statutory planning service [Direct cost of the statutory planning service / Number of planning applications received] Council planning decisions upheld at VCAT [Number of VCAT decisions that did not set aside council’s decision in relation to a planning application / Number of VCAT decisions in relation to planning applications] x100

Comments

Roads Provision of a network of sealed local roads under the control of the municipal Council to all road users Sealed local road requests

2023-24

2024-25

2025-26

Comments

103.40

92.96

104.40

The number of sealed local road requests increased on average during 2025/2026. Request volumes were lower through most of the year, but increased during April - June due to wet weather impact on road conditions.

100.00%

97.76%

98.49%

The proportion of sealed local roads maintained below Council’s renewal intervention level increased slightly during 2025/2026. The result reflects the ongoing investment in maintaining and renewing the sealed road network.

$51.56

$127.94

$118.03

The cost of sealed local road reconstruction varies from year to year depending on the location, scope and complexity of projects undertaken. The 2025/2026 result reflects the mix of reconstruction projects completed during the year.

$5.42

$10.71

$10.47

The cost of sealed local road resealing remained broadly consistent with the previous year. The result reflects the scale of the resealing program delivered and prevailing construction costs.

Community satisfaction with sealed local roads decreased slightly during 2025/2026. The result reflects community perceptions captured through the annual Local Government Community Satisfaction Survey.

[Number of sealed local road requests / Kilometres of sealed local roads] x100

Sealed local roads maintained to condition standards [Number of kilometres of sealed local roads below the renewal intervention level set by Council / Kilometres of sealed local roads] x100 Cost of sealed local road reconstruction [Direct cost of sealed local road reconstruction / Square metres of sealed local roads reconstructed] Cost of sealed local road resealing [Direct cost of sealed local road resealing / square metres of sealed local roads resealed] Satisfaction with sealed local roads [Community satisfaction rating out of 100 with how council has performed on the condition of sealed local roads]

2025/26 ANNUAL REPORT

Strategic Pillar 3 - Sustainability

Sustainability Environmental Stewardship, Value and Preserve Ecosystems, Nature and Cultural Heritage, Responsible Attitudes and Behaviours, Clean and Green Future.

Sustainability includes the following Strategic Objectives: 3.1 We will take action on climate change and strengthen resilience. 3.2 We will manage, enhance and protect our natural ecosystems, landscapes, and open spaces with cultural sensitivity. 3.3 We will embed environmental sustainability across Council and community. 3.4 We will advance the circular economy and improve waste management.

HIGHLIGHTS OF YEAR 1: 2025-26 COUNCIL PLAN 3.1 We will take action on climate change and strengthen resilience. •

•

Advanced climate resilience planning for community assets through the Resilient Community Assets Project, delivered in partnership with the Barwon South West Climate Alliance. Climate risk assessments, vulnerability analysis, hazard mapping and case studies examining risks such as heatwaves and flooding were completed to help inform future adaptation and resilience planning. Strengthened Council’s climate governance and implementation framework through the establishment of the Climate Action Working Group, bringing together representatives from across Council to drive delivery of the Climate Emergency Plan 2022–2032 and embed climate considerations into decision-making and operations. Promoted community climate resilience and renewable energy awareness by pursuing funding opportunities, exploring partnerships with sustainability organisations, and connecting residents with information on solar energy, battery storage, household electrification, energy efficiency and reducing energy costs. Supported regional collaboration on climate and water management, maintaining active participation in Integrated Water Management Forums and progressing initiatives to improve long-term water resilience through partnerships with regional agencies and neighbouring councils.

•

3.3 We will embed environmental sustainability across Council and community. •

•

Strengthened partnerships with Traditional Owners to support culturally informed land management, progressing the renaming of Moorabool River Reserve to Perridak Ngubiyt, developing a Joint Management Plan with Wadawurrung Traditional Owners, and undertaking a traditional burn in Teesdale. Enhanced Council’s approach to cultural heritage protection and compliance through the ongoing work of the Aboriginal Cultural Heritage Legislation Working Group, which is improving organisational processes, governance, education and legislative compliance while supporting reconciliation outcomes. Advanced integrated water management planning and regional collaboration, including participation in regional Integrated Water Management forums, appointment of an Integrated Water Management Advisor, and progression of initiatives to improve waterway health and long-term environmental sustainability.

Prepared for the review and renewal of Council’s Environment Strategy, with planning completed and implementation scheduled to commence in 2026/27. Established the foundations for future environmental sustainability initiatives through business planning and resource allocation, ensuring environmental sustainability remains embedded within Council’s strategic planning framework. Positioned Council to strengthen environmental outcomes across operations and the community, with the Environment Strategy review set to guide future priorities, actions and partnerships. Completed preparatory work to support delivery of environmental sustainability objectives, enabling implementation to commence in the new financial year.

3.4 We will advance the circular economy and improve waste management. •

3.2 We will manage, enhance, and protect our natural ecosystems, landscapes and open spaces with cultural sensitivity. •

Protected and restored natural environments through targeted conservation activities, including annual weed and pest management programs across roadsides and reserves, community rabbit control initiatives, support for Landcare groups, revegetation projects and development of reserve management plans to guide future stewardship and restoration efforts.

•

Progressed planning for the introduction of a Food Organics and Garden Organics (FOGO) service, establishing the FOGO Project Control Group and collaborating with regional partners to prepare for future service delivery and organics processing infrastructure. Improved waste and resource recovery services across the Shire, including enhancements to waste collection operations, e-waste management, bin compliance programs and operational improvements at the Rokewood Transfer Station. Engaged the community in waste reduction and recycling initiatives, with two e-waste dropoff events attracting approximately 300 vehicles and supporting the diversion of electronic waste from landfill. Advanced circular economy and waste minimisation initiatives, including development of a reusable nappy program, introduction of couch recycling at the Rokewood Transfer Station, educational activities promoting correct waste sorting, and ongoing exploration of opportunities to embed circular economy principles across the community.

2025/26 ANNUAL REPORT

SUSTAINABILITY – MEASURES This statement reviews Council’s performance, detailing results achieved against the strategic objectives of the Council Plan 2025–2029. Measure

2023-24

2024-25

2025-26

Comparison Comments

3.1 Percentage of kerbside collection diverted from landfill.

33.63%

29.63%

26.91%

N/A

Kerbside waste diversion decreased slightly from 29.63% in 2024–25 to 26.91% in 2025–26. Despite this decline, more than one quarter of kerbside waste was diverted from landfill through Council’s recycling and resource recovery services.

New measure for 2025/2026

2,234.00

N/A

Council’s most recent corporate greenhouse gas emissions assessment recorded emissions of 2,234 tonnes CO₂-e, providing a baseline for future reporting.

Level of Council Influence: High Source: LGPRF

3.2 Reduction in corporate Greenhouse Gas Emissions (tonnes CO2-e). Level of Council Influence: Medium Source: Internal 3.3 Number of native trees and grasses planted.

1,087

3,500

1,000

N/A

The number of native trees and grasses planted decreased from 3,500 in 2024–25 to 1,000 in 2025–26. Planting activities focused on habitat enhancement at Moorabool River Reserve, contributing to biodiversity and environmental outcomes.

1,650

1,450

1,500

N/A

Roadside weed control increased slightly to 1,500 kilometres in 2025–26, compared to 1,450 kilometres in 2024–25. These works supported the management of invasive species and protection of roadside environments across the Shire.

Level of Council Influence: High Source: Internal

3.4 Kilometres of roadside weed control conducted. Level of Council Influence: High Source: Internal

SUSTAINABILITY - MAJOR INITIATIVES The following statements reflect the progress against the Major Initiatives outlined in the Council Plan 2025-2029.

3.1.1 Progress the Climate Emergency Plan annual priorities. Council continued implementation of the Climate Emergency Plan 2022–2032 through a range of climate adaptation and resilience initiatives. Significant progress was made on the Resilient Community Assets Project in partnership with the Barwon South West Climate Alliance, including climate risk assessments, vulnerability analysis and climate adaptation planning for community assets. Council also established the Climate Action Working Group to strengthen governance and coordinate delivery of Climate Emergency Plan priorities across the organisation. 3.1.2 Promote and advocate for accessible and affordable renewable energy options for our operations and community. Council supported renewable energy uptake and climate resilience by pursuing external funding opportunities, exploring partnerships with Geelong Sustainability, and promoting educational webinars on solar energy, battery storage, energy efficiency and household electrification. These initiatives aimed to improve community awareness, reduce household energy costs and strengthen climate resilience across the Shire. 3.1.3 Progress the Fleet Transition Plan key actions including development of a Fleet Transition Policy. Progress on Fleet Transition Plan actions was linked to the establishment of the Climate Action Working Group, which was formed during the year. Council explored opportunities to support future electric vehicle infrastructure requirements and incorporated fleet transition planning as a standing agenda item for the Climate Action Working Group to guide future implementation. 3.2.1 Progress the Bannockburn Integrated Water Management Plan key actions. Council advanced Integrated Water Management activities through participation in regional forums, cross-departmental collaboration and engagement with water authorities. An application was submitted to DEECA’s Integrated Water Management

Grant Program to support development of the Bannockburn Integrated Water Management Plan, and an Integrated Water Management Advisor commenced to support future implementation activities. 3.2.2 Continue to engage with traditional custodians of the land to ensure cultural sensitivity in our operations, maintenance and projects. Council strengthened relationships with Traditional Owners through a number of initiatives including development of the Joint Management Plan for Perridak Ngubiyt (Moorabool River Reserve), consultation on the reserve renaming process, engagement with Wadawurrung Traditional Owners and discussions with Wathaurong Traditional Owner Aboriginal Corporation. A traditional burn was also undertaken in Teesdale, supporting culturally informed land management practices. 3.2.3 Establish environmental management systems to proactively manage risks to human health and the environment. Council progressed this initiative through the ongoing work of the Aboriginal Cultural Heritage Legislation Working Group and improvements to internal environmental compliance processes. Priority was placed on strengthening systems, accountability, education and organisational processes to support legislative compliance and continuous improvement in environmental risk management. 3.2.4 Provide support to environmental volunteerism and community-led environmental stewardship. Council continued to support community-led environmental stewardship through partnerships with Landcare groups, pest animal management programs and revegetation projects. Activities included support for community rabbit control initiatives, participation in Landcare meetings, delivery of a Victorian Rabbit Action Network workshop, revegetation activities at Moorabool River Reserve and development of the Ross Creek Reserve Management Plan.

2025/26 ANNUAL REPORT

3.3.1 Develop a new Environment Strategy with monitoring indicators. Planning and preparatory work for the review and update of Council’s Environment Strategy were completed during the year. Implementation is scheduled to commence in 2026/27 and will establish a renewed strategic framework and monitoring indicators to guide environmental sustainability outcomes across Council and the broader community. 3.4.1 Review and continue to implement the Waste and Resource Recovery Strategy, including introduction of FOGO in line with State Government requirements. Council continued implementation of the Waste and Resource Recovery Strategy while preparing for the future introduction of a Food Organics and Garden Organics (FOGO) service. Key achievements included establishment of the FOGO Project Control Group, participation in regional organics processing initiatives, ongoing waste service improvements, e-waste service enhancements and operational improvements at the Rokewood Transfer Station.

3.4.2 Promote community circular economy accelerator programs engaging businesses, young people and the broader community. Council investigated opportunities to embed circular economy principles in community programs and local arts initiatives and delivered waste education activities through school sustainability events. While no formal circular economy accelerator programs were delivered during 2025/26, Council continued exploring future opportunities to support resource recovery, waste reduction and sustainable consumption practices across the community. 3.4.3 Progress the Teesdale landfill capping rehabilitation project and prepare a plan to manage legacy land contamination sites and soils. The Teesdale Landfill Capping Project progressed following completion of rectification works at the Bannockburn Bush and Meredith landfills. A consultant was appointed to undertake the next phase of works, with preparation of project specifications underway. Council also continued to strengthen waste facility management through operational, safety and environmental management improvements at the Rokewood Transfer Station.

SUSTAINABILITY - SERVICES The following statement provides information in relation to the services funded in the Budget and the community groups that benefit from these services. Service area

Description of services provided

Environmental Sustainability

To implement Environment Strategy strategic directions, delivering specific actions to ensure the protection and enhancement of our environment and natural assets. This includes implementation of reserve management plans, environmental advice, pest/weed management, ecological/ cultural burning program and community engagement activities to promote specific environmental projects. To implement the Climate Emergency Plan that includes key imperatives to reduce emissions and prepare our operations, assets, community, and service delivery to adapt and build resilience for a changing climate.

764 880 (116)

Garbage Collection

Delivery of the Waste and Resource Recovery Strategy. This includes the collection and disposal of domestic garbage and recyclables across the Shire, and provision of education about waste reduction and recycling to community. Management of ongoing shared services contracts including recycling, disposal, and collection. Implementation of additional services (glass only and FOGO) as per Government policy and legislation. Responding to customer, community, and statutory authority enquiries.

(859) (502) (357)

Municipal Tips

Operation of the Rokewood Transfer Station including sorting and appropriate recycling and disposal. Rehabilitation of Council’s registered historic landfill sites. Responding to statutory authority and community enquiries in regard to landfill sites.

484 413 71

Litter Control

Control of general litter and illegal dumping that occurs across the Shire. Council to investigate all dumping to identify sources. Dumped rubbish is collected and disposed of properly. Management of public bin enclosures. Litter control is undertaken internally and by external contractors.

30 114 (84)

Net Cost (/ Net Benefit) Budget Variance $000

2025/26 ANNUAL REPORT

SUSTAINABILITY - SERVICE PERFORMANCE INDICATORS The following statement provides the results of the prescribed service performance indicators and measures under the Local Government Performance Reporting Framework, including explanation of results in the comments. Waste Management Provision of kerbside waste management services to the community including garbage and recyclables Kerbside collection bins missed

2023-24

2024-25

2025-26

1.75

3.87

4.08

The number of missed bins remained low during 2025/2026, despite an increase compared with the previous year. Council continues to work with its waste collection contractor to maintain reliable kerbside collection services across the municipality.

$161.17

$166.58

$185.68

The cost of the kerbside garbage collection service increased during 2025/2026 primarily due to the Victorian Government’s landfill levy increase. The metropolitan municipal waste levy increased from $131.86 per tonne in 2024/2025 to $169.79 per tonne in 2025/2026, resulting in additional disposal costs of approximately $245,000 for Council.

$150.41

$135.27

$130.59

The cost of kerbside recycling collection decreased slightly during 2025/2026. Variations in this indicator are influenced by collection costs, processing costs and the volume of material collected through the recycling service.

33.63%

29.63%

26.91%

The proportion of kerbside waste diverted from landfill continued to decline during 2025/2026. The result reflects the ongoing impacts of service changes including the Container Deposit Scheme, which has reduced the volume of recyclable material collected through the kerbside system.

[Number of kerbside garbage and recycling collection bins missed / Number of scheduled kerbside garbage and recycling collection bin lifts] x10,000 Cost of kerbside garbage bin collection service [Direct cost of the kerbside garbage bin collection service / Number of kerbside garbage collection bins]

Cost of kerbside recyclables collection service [Direct cost of the kerbside recyclables bin collection service / Number of kerbside recyclables collection bins] Kerbside collection waste diverted from landfill [Weight of recyclables and green organics collected from kerbside bins / Weight of garbage, recyclables and green organics collected from kerbside bins] x100

Comments

2025/26 ANNUAL REPORT

Strategic Pillar 4 - Prosperity

Prosperity Learning, Education and Training, Shopping, Goods and Services, Employment Opportunities and Pathways, Supporting Local Producers, Agriculture and Business, Advocacy and Partnerships.

Prosperity includes the following Strategic Objectives: 4.1 We will engage with key funding and business stakeholders through consultations, collaborative initiatives, and strategic partnerships to strengthen our advocacy and relationships. 4.2 We will support and advocate for education and training opportunities in our region, focusing on pathways in growing and emerging industries. 4.3 We will support local producers, agriculture and businesses to grow their resilience and adapt to the risks posed by a changing climate.

HIGHLIGHTS OF YEAR 1: 2025-26 COUNCIL PLAN 4.1 We will engage with key funding and business stakeholders through consultations, collaborative initiatives, and strategic partnerships to strengthen our advocacy and relationships. •

•

Strengthened Council’s advocacy efforts through development of a community-facing advocacy approach and adoption of the Priority Projects Booklet, providing a clear platform for promoting community priorities and future funding opportunities. Established new mechanisms for industry engagement and collaboration, progressing the formation of Tourism Advisory Committees and engaging tourism operators to strengthen partnerships, industry input and destination development across the Shire. Expanded strategic partnerships to support regional opportunities, working collaboratively with neighbouring municipalities and key stakeholders on initiatives including the Central Goldfields World Heritage application. Positioned Council to leverage future funding and investment opportunities through advocacy planning, stakeholder engagement and the identification of priority projects aligned with community needs and regional growth objectives.

•

4.3 We will support local producers, agriculture and businesses to grow their resilience and adapt to the risks posed by a changing climate. •

•

• 4.2 We will support and advocate for education and training opportunities in our region, focusing on pathways in growing and emerging industries. •

•

Expanded employment, training and career development opportunities for young people, with 763 young people participating in 16 job readiness programs throughout the year, including accredited training, industry insight sessions, mentoring, leadership development and supported employment opportunities. Strengthened career pathways and workforce readiness through partnerships with education and industry, including delivery of the Golden Plains Careers Expo, attended by 663 young people and 43 exhibitors, connecting students with training providers, employers and career opportunities. Supported leadership, wellbeing and skills development for young people, through Youth Council leadership programs, Mental Health First Aid training, industry mentoring and Amplify initiatives that provided hands-on experience, professional development and paid performance opportunities.

Continued advocacy and workforce planning for the early childhood sector, progressing implementation of the Early Childhood Central Highlands Subregional Workforce Plan, advocating for improved workforce conditions, and supporting delivery of the Victorian Government’s Best Start, Best Life reforms to meet future workforce and service demands.

Continued implementation of the Economic Development and Tourism Strategy, with progress achieved across all strategic focus areas supporting business growth, regional competitiveness and economic resilience. Advanced initiatives to support local businesses and industry development, ensuring programs and actions remained aligned with adopted economic development priorities and emerging opportunities. Activated investment attraction activities in response to the anticipated availability of industrial land supply, helping position Golden Plains Shire for future business investment and employment growth. Reviewed strategic priorities and performance to ensure economic development and tourism initiatives continue to respond to changing industry conditions, growth opportunities and community needs.

2025/26 ANNUAL REPORT

PROSPERITY – MEASURES This statement reviews Council’s performance, detailing results achieved against the strategic objectives of the Council Plan 2025–2029. Measure

2023-24

2024-25

2025-26

Comparison

4.1 Employment Rates

New measure for 2025/2026

97.3%

N/A

The employment rate for Golden Plains Shire remained at 97.3%, based on the most recent available Small Area Labour Markets data.

Level of Council Influence: Low Source: SALM 4.2 Visitor expenditure in Golden Plains Shire

$68.16m

$68.44m

$67.86m

N/A

Visitor expenditure totalled $67.86 million in 2025–26, a slight decrease from $68.44 million in 2024–25, while continuing to make a strong contribution to the local economy.

2,176

2,316

2,448

N/A

The number of registered businesses increased to 2,448 in 2025–26, up from 2,316 in 2024–25, reflecting continued business growth across the Shire.

New measure for 2025/2026

763

N/A

A total of 763 young people participated in Council-led job readiness programs during 2025–26, establishing a baseline for future reporting.

New measure for 2025/2026

N/A

Council delivered 16 job readiness initiatives during 2025–26, supporting young people to develop skills and pathways to employment.

New measure for 2025/2026

$1.15 billion

N/A

The Gross Regional Product for GPSC was calculated using the Expenditure method. GRP is the total value of final goods and services produced in the region over the period of one year. It includes imports and exports but subtracts imports.

New measure for 2025/2026

$66.62

N/A

The value of new planning permits issued during 2025–26 totalled $66.62 million, reflecting continued investment and development activity across the Shire.

Level of Council Influence: Low Source: Internal 4.3 Number of registered businesses in the Golden Plains Shire Level of Council Influence: Medium Source: Remplan 4.4a Number of participants at Council led job readiness programs Level of Council Influence: Low Source: Internal 4.4b Number of initiatives at Council led job readiness programs Level of Council Influence: High Source: Internal 4.5 Golden Plains Shire annual Gross Regional Product (GRP) Level of Council Influence: Low Source:

4.6 Value of new planning permits issued Level of Council Influence: Medium Source: Internal

Comments

PROSPERITY - MAJOR INITIATIVES The following statements reflect the progress against the Major Initiatives outlined in the Council Plan 2025-2029.

4.1.1 Develop a community-facing advocacy plan, highlighting community priorities.

4.2.2 Implement the State Government’s Best Start, Best Life reform.

Council completed the development of a community-facing advocacy approach through the adoption of the Priority Projects Booklet, providing a clear framework to communicate community priorities and advocate for investment across key infrastructure, community and economic development projects. The advocacy priorities will support ongoing engagement with State and Federal governments and funding partners.

Council continued implementation of the Victorian Government’s Best Start, Best Life reforms through policy updates, enrolment system enhancements and service planning activities. Priority of Access policies were updated, Central Registration and Enrolment Scheme processes were aligned with new requirements, and planning commenced for the future expansion of kindergarten services, including implementation of Pre-Prep reforms and increasing funded kindergarten hours through to 2030. Council also continued advocacy and workforce planning to support successful delivery of the reforms.

4.1.2 Establish a Tourism Reference Group that encompasses both the South and North regions of Golden Plains Shire with diverse representation. Council progressed establishment of Tourism Advisory Committees representing both the northern and southern areas of the Shire. Terms of Reference were developed and approved, industry engagement was undertaken, expressions of interest were sought from tourism stakeholders, and recommendations for committee appointments were presented to Council in July 2026. 4.1.3 Participate in and leverage opportunities linked to the Central Goldfields World Heritage application. Council continued to actively participate in regional partnerships supporting the Central Goldfields World Heritage application. This included ongoing engagement with the City of Ballarat and City of Greater Bendigo and participation in the Bendigo World Heritage Conference, helping position Golden Plains Shire to leverage future tourism, economic and cultural opportunities associated with the application.

4.3.1 Continue to implement the Golden Plains Shire Economic Development, Tourism & Investment Attraction Strategy 2022–2032. Implementation of the Economic Development, Tourism and Investment Attraction Strategy continued across all strategic focus areas. Economic development and tourism initiatives progressed in line with adopted priorities, including activation of investment attraction activities to respond to emerging industrial land opportunities. Council also undertook strategic review activities to ensure the Strategy continues to support business growth, tourism development, investment attraction and long-term economic resilience across Golden Plains Shire.

4.2.1 Support local employment pathways through traineeships, apprenticeships and work placements. Council supported local employment and skills development through a range of youth-focused job readiness, leadership and training initiatives. Across the year, 763 young people participated in job readiness programs, accredited training, industry information sessions and mentoring opportunities. Youth leadership programs, industry partnerships and Amplify initiatives provided practical experience, skill development and supported employment opportunities for young people across the Shire.

2025/26 ANNUAL REPORT

PROSPERITY - SERVICES The following statement provides information in relation to the services funded in the Budget and the community groups that benefit from these services. Service area

Description of service provided

Economic Development

This service facilitates and supports a diverse, resilient, prosperous and socially responsible economy. This is done by working with business, government, and community partners through attracting investment, supporting local business, lobbying and advocating for improved infrastructure and developing tourism.

(453) (641) 188

Maternal and Child Health (MCH)

Provides a comprehensive and focused approach for the promotion, prevention and early identification of the physical, emotional and social factors affecting young children and their families. The service supports child and family health, wellbeing and safety, focusing on maternal health and father inclusive practice as key enabler to optimise child learning and development.

362 385 (23)

Children Services

Improve the health and wellbeing of families by increasing access to a range of quality universal and specialist children and family services. Support access through advocacy and promotion of services operated throughout the Shire including Council operated, private and Not-for-profit. Providing families with choice and promoting quality services that meet community needs. Establish networks, develop relationships with service providers and consider gaps in community access to services.

423 417 6

Kindergartens

Central Registration and Enrolment Scheme (CRES) for Golden Plains Shire Kindergarten enrolments. Early Years Management of five funded kindergartens offering three- and four-year-old programs and accompanying early learning facilities located at Bannockburn, Meredith, Rokewood, Inverleigh and Teesdale.

(447) (172) (275)

Libraries

Providing a fit for purpose fixed and mobile library service to residents of Golden Plains Shire through Council’s participation in the Geelong Regional Library Corporation.

488 542 (54)

Net Cost (/Net Benefit) Budget Variance $000

PROSPERITY - SERVICE PERFORMANCE INDICATORS The following statement provides the results of the prescribed service performance indicators and measures under the Local Government Performance Reporting Framework, including explanation of results in the comments. Library Services Provision of print and digital based resources to the community in a variety of formats including collection services, e-services, research tools and interactive learning programs 2023-24

2024-25

2025-26

Comments

Recently purchased library collection [Number of library collection items purchased in the last 5 years / Number of library collection items] x100

73.85%

71.29%

68.58%

The proportion of library collection items purchased within the last five years decreased slightly in 2025/2026. The result indicates that a substantial proportion of the collection continues to be recent and relevant to community needs.

Cost of library service per population [Direct cost of the library service / Population]

$14.42

$14.83

$14.97

The cost of library services per resident remained stable during 2025/2026. The result reflects the ongoing delivery of library services across the municipality.

Loans per head of population [Number of library collection item loans / Population]

3.64

3.51

3.45

Library borrowing activity remained relatively stable despite the modest decline in loans compared with the previous year.

Library membership [Number of registered library members / Population]

15.49%

16.30%

16.64%

The percentage of residents who are registered library members increased slightly, reflecting continued community engagement with library services. Library membership remains only one measure of community engagement, with residents also accessing a range of library programs, events, digital resources and services that do not require active borrowing.

1.61

1.66

1.60

Library visits per head of population [Number of library visits / Population]

Despite a slight decline in library visits per head of population, visitation levels remained broadly consistent with the previous years.

2025/26 ANNUAL REPORT

Maternal and Child Health Provision of universal access to health services for children from birth to school age and their families including early detection, referral, monitoring and recording child health and development, and providing information and advice 2023-24

2024-25

2025-26

Comments

Infant enrolments in the MCH service [Number of infants enrolled in the MCH service (from birth notifications received) / Number of birth notifications received] x100

101.88%

101.06%

101.21%

Infant enrolments remained stable at just over 100% of birth notifications received. The result reflects continued strong participation in Maternal and Child Health services across the municipality.

Cost of the MCH service [Cost of the MCH service / Hours worked by MCH nurses]

$98.83

$85.26

$90.86

The cost of the Maternal and Child Health service increased slightly during 2025/2026, due to the backfilling of staff on long-term leave and the management of vacant positions during the year.

Participation in the MCH service [Number of children who attend the MCH service at least once (in the year) / Number of children enrolled in the MCH service] x100

79.82%

78.90%

78.98%

Participation in the Maternal and Child Health service remained stable in 2025/2026. Participation rates are influenced by the age profile of enrolled children, noting that not all enrolled children are scheduled to attend appointments every year.

Participation in the MCH service by Aboriginal children [Number of Aboriginal children who attend the MCH service at least once (in the year) / Number of Aboriginal children enrolled in the MCH service] x100

80.33%

75.00%

69.23%

Participation by Aboriginal children decreased from 75.00% to 69.23%. Some families choose to access services through Aboriginal community-controlled organisations, which are not recorded through Council’s Maternal and Child Health service.

Participation in 4-week Key Age and Stage visit [Number of 4-week key age and stage visits / Number of birth notifications received] x100

97.37%

93.97%

97.17%

Participation in the four-week Key Age and Stage visit increased to 97.17% in 2025/2026. The result reflects strong participation in this important early childhood health assessment.

2025/26 ANNUAL REPORT

Strategic Pillar 5 - Leadership

Leadership Information and engagement to involve our community in decision making, accountable and transparent governance and financial management. Responsive service delivery supported by workforce planning, advocating, and innovating for the future systems, resources, and an engaged workforce.

Leadership includes the following Strategic Objectives: 5.1 We will deliver viable services that meet the needs of all townships and communities across our Shire. 5.2 We will review operational costs and efficiencies, identifying savings to reallocate towards critical priorities like road infrastructure, while ensuring responsive service delivery. 5.3 We will communicate clearly using plain language about what we can do, where we are limited, and the decisions we have made.

HIGHLIGHTS OF YEAR 1: 2025-26 COUNCIL PLAN

updates to Asset Management Plans to support evidence-based decision making and long-term infrastructure investment planning.

5.1 We will deliver viable services that meet the needs of all townships and communities across our Shire. •

•

Strengthened Council’s customer service commitment through adoption of the Customer Charter, establishing clear service standards and expectations for consistent, respectful and highquality customer experiences across all service channels. Progressed planning for growth-related infrastructure and services, including preparation for implementation of the Bannockburn Southeast Development Contributions Plan and associated financial frameworks to support future community infrastructure delivery. Enhanced workforce capability and organisational compliance through development of a Workforce Competency and Compliance Training Framework, establishing mandatory training requirements and rolespecific competency standards across the organisation. Improved systems and foundations for future service delivery, including implementation of a new receipting system and ongoing development of tools and frameworks to support efficient, customer-focused and compliant service provision.

5.2 We will review operational costs and efficiency, identifying savings to reallocate towards critical priorities like road infrastructure, while ensuring responsive service delivery. •

Advanced major technology and digital transformation projects, including implementation of new Finance, Property, Rates and Receipting systems, progress on Council’s Digital Transformation Strategy, and improvements to corporate reporting and information management capabilities.

•

Strengthened workforce, risk and organisational capability frameworks, including development of a Workforce Plan, a new Safety and Wellbeing Strategy, implementation of a Workforce Competency and Compliance Framework, and adoption of an updated Risk Management Framework, Risk Appetite Statement and Risk Registers.

•

Improved asset management practices and asset data quality, completing major asset revaluations, condition assessments and reviews of key asset classes while progressing

•

Progressed initiatives to strengthen long-term financial sustainability through development of a service review framework and ongoing review of operational costs, service levels and budget pressures. This work has established a structured approach to future service reviews, which are scheduled to commence in 2026/27.

5.3 We will communicate clearly using plain language about what we can do, where we are limited, and the decisions we have made. •

•

Commenced development of a Communications and Engagement Strategy to strengthen how Council communicates with the community and supports informed engagement on Council decisions, projects and priorities. A specialist consultant was engaged to lead the project, with planning and stakeholder consultation underway. Improved communication of Council priorities and decisions, including enhancement of the Priority Projects Booklet and investigation of new approaches to communicating Council Meeting outcomes through digital content, website updates and social media channels. Maintained strong governance and transparency practices through regular reporting to Council and the Audit and Risk Committee on compliance, risk management, insurance, privacy and freedom of information matters. Ensured legislative compliance and accountability through ongoing governance oversight, regular review of statutory delegations and appointments, and proactive management of emerging compliance requirements.

2025/26 ANNUAL REPORT

LEADERSHIP – MEASURES This statement reviews Council’s performance, detailing results achieved against the strategic objectives of the Council Plan 2025–2029. Measure

2023-24

2024-25

2025-26

Comparison

5.1 Number of community enquiries received through Council’s Customer Experience Team and Customer Request Management System.

New measure for 2025/2026

79,088

N/A

Council received 79,088 community enquiries and service requests during 2025–26, demonstrating continued community engagement with Council services.

New measure for 2025/2026

129

N/A

Council passed 129 resolutions during 2025–26, supporting the delivery of services, projects and strategic priorities across the Shire.

Level of Council Influence: High Source: Internal 5.2 Number of Council resolutions passed at scheduled or unscheduled Council meetings. Level of Council Influence: High Source: LGPRF 5.3 The community’s satisfaction with Council’s overall performance.

New measure for 24/25

50 (Large Rural 2026)

Community satisfaction with Council’s overall performance was 40 in 2025–26, remaining broadly consistent with the 2024–25 result of 41.

New measure for 24/25

44 (Large Rural 2026)

Community satisfaction with Council’s overall direction was 36 in 2025–26, compared with 42 in 2024– 25. Community feedback will continue to inform Council’s strategic planning and decision-making.

Level of Council Influence: High Source: Annual Community Satisfaction Survey 5.4 The community’s satisfaction with overall direction of Council. Level of Council Influence: High Source: Annual Community Satisfaction Survey

Comments

LEADERSHIP - MAJOR INITIATIVES The following statements reflect the progress against the Major Initiatives outlined in the Council Plan 2025-2029.

5.1.1 Develop the new Customer Experience Strategy.

5.2.2 Implement the Core System Transformation Project.

Council progressed work towards a new Customer Experience Strategy through review of the existing strategy and development of a Customer Charter. Adopted in March 2026, the Customer Charter establishes clear service standards and expectations and reflects Council’s commitment to delivering consistent, respectful and high-quality customer service. Development of the broader Customer Experience Strategy will continue in 2026/27 following implementation of priority business system improvements.

Significant progress was made on the Core System Transformation Project throughout the year. New Finance, Property, Rates and Receipting systems were configured, tested and progressed toward implementation, with User Acceptance Testing substantially completed and go-live activities commenced. These improvements will strengthen financial management, service delivery and organisational efficiency.

5.1.2 Develop and implement a Development Contributions Accounting process to support future growth. Council progressed planning and preparation for implementation of a Development Contributions Accounting process linked to the Bannockburn Southeast Precinct Structure Plan and Development Contributions Plan. Finance staff actively participated in cross-functional planning and developer working groups, with frameworks and accounting processes being developed to support future collection and management of developer contributions as growth occurs. 5.1.3 Review and implement the Workforce Capability Framework. Council developed a Workforce Competency and Compliance Framework to strengthen organisational capability and support compliance obligations. Mandatory competency requirements were established across key areas including workplace health and safety, child safety, Code of Conduct, respectful workplace behaviours, and bullying and harassment prevention. Department and rolespecific competency assessments also progressed, establishing a consistent approach to workforce capability development. 5.2.1 Undertake a review of services and service levels to maintain financial sustainability. Council established the foundation for a structured service review program through development of a service review framework and ongoing analysis of service costs, service levels and operational efficiencies as part of the annual budget process. This work supports long-term financial sustainability and informed decision-making, with formal service reviews scheduled to commence during 2026/27.

5.2.3 Redevelop and implement the Digital Transformation Strategy. Council continued delivery of its Digital Transformation Strategy, with more than 30 projects underway during the year and 37 initiatives commenced overall. Progress was achieved across customer experience, data-driven decision making, process improvement, information management and technology platforms. Key achievements included delivery of the Corporate Reporting Solution, Maternal and Child Health Knowledge Base and information management improvements supporting OVIC and PROV compliance. 5.2.4 Develop and implement the Workforce Plan. Work progressed on development of a Workforce Plan aligned with Council’s operational requirements, budget considerations, workforce needs and strategic priorities. Core workforce planning activities were completed during the year, with final workforce data to be incorporated following completion of annual reporting before presentation to Executive Leadership Team for endorsement. 5.2.5 Implement the Safety and Wellbeing Strategy. Council developed a new Safety and Wellbeing Strategy for the 2026–2030 period through consultation with Health and Safety Representatives, designated work groups and senior leaders. The Strategy aligns with Council’s Psychosocial Risk Framework and broader wellbeing objectives, with implementation scheduled to commence in 2026/27. 5.2.6 Deliver the Asset Management Strategy Road Map. Council made significant progress in implementing the Asset Management Strategy Roadmap. Major asset revaluations were completed for roads, bridges, buildings, open space, recreation and

2025/26 ANNUAL REPORT

community assets, supported by footpath condition audits and asset reviews. Reviews and updates of Asset Management Plans commenced, while improvements to asset capitalisation, project tracking and infrastructure data quality enhanced Council’s long-term asset management capability. 5.2.7 Refine and implement Council’s Risk Management Framework and ensure all key risks have been measured and adequately controlled. Council completed a comprehensive review of its risk management framework, resulting in adoption of an updated Risk Management Framework, Risk Appetite Statement, and Strategic and Operational Risk Registers. These improvements strengthen governance, risk oversight and decision-making across the organisation, with staff training and implementation activities continuing into 2026/27. 5.3.1 Develop and implement a Communications Plan to ensure community is well informed on Council decisions and priorities. Council commenced development of a Communications and Engagement Strategy and supporting communications planning framework to strengthen community awareness and understanding of Council decisions, priorities and projects. Work included research into best-practice communication approaches, enhancement of Council’s Priority Projects Booklet, development of new communication tools and commencement of stakeholder consultation to inform future communication and engagement activities.

5.3.2 Regular reporting on legislative compliance is undertaken. Council maintained robust legislative compliance monitoring and reporting throughout the year. Regular updates were provided to Council and the Audit and Risk Committee covering governance, risk management, insurance, privacy, freedom of information and statutory compliance matters. Instruments of Delegation and statutory appointments were reviewed and updated as required to ensure ongoing compliance with legislative obligations.

LEADERSHIP - SERVICES The following statement provides information in relation to the services funded in the Budget and the community groups that benefit from these services. Service area

Description of services provided

Communications and Engagement

Council deploys a suite of diverse and engaging communique across a broad spectrum of channels to articulate Council initiatives, strategies and services to a broad range of stakeholders, including the following - media; proactive media releases, planned media releases, timely response to media enquiries, press advertising, radio interviews, building relationships with target journalists; digital advertising, social media, newsletters, website and video. Additionally, Council develops myth buster fact sheets for a suite of projects to inform the community of current engagement opportunities/works.

481 548 (66)

Customer Experience

To provide consistent, high quality customer service, by managing, resolving and preventing problems; empowering and educating our customers with self-service tools and solutions; communicating effectively and exceeding customer expectations, which will enable Council and our community to reach their goals.

740 828 (89)

Governance and Risk

To promote Council’s organisational values - pride, respect, integrity, collaboration and excellence in everything we do. To ensure principles of ‘good’ governance guide decision making and contribute to the strategic direction of Council and outcomes for the community.

1,423 1,302 121

Elections and Meetings Maintenance of voters’ rolls in readiness for elections Conduct Council meetings, committee meetings, workshops and other meetings of Council with management.

45 57 (13)

Corporate Planning

Maintenance of an integrated approach to corporate planning, financial planning, budgeting and resource allocation and the maintenance and measurement of organisational performance to meet customer service needs.

1,372 779 594

Safety and Wellbeing

To develop, build and identify effective management of Council’s exposure to risks which impact on the health, safety and wellbeing of our staff and to foster a safe workplace environment and culture.

675 683 (8)

People and Culture

Attraction, retention and ongoing engagement of employees. This includes recruitment, employee pay and benefits, employee relations, employee performance management and planning.

1,127 1,152 (25)

Organisational Development

Development and delivery of programs, systems and frameworks to support strategic performance planning in line with Council’s vision and values. This includes corporate reporting and performance, workforce planning, employee engagement and recognition, learning and capability programs.

185 120 65

Net Cost (/Net Benefit) Budget Variance $000

Information Technology To deliver effective record management and compliance with Archive Act and other relevant legislation. and Information Management General Revenue

Levying of rates and charges, managing and collecting interest on rates, receipt of Victoria Grants Commission general purpose grant, managing investments to maximise interest and accounting for subdivisions handed to Council.

3,006 3,311 (305) (39,645) (36,562) (3,083)

2025/26 ANNUAL REPORT

Property and Rating

Management of Council’s rating system, including levying rates and charges, outstanding interest and supporting the annual valuations of all rateable properties.

631 455 175

Financial Services

Preparation of Council’s annual budget, annual financial statements, financial plan, accounts payable, accounts receivable, taxation compliance and other statutory returns and requirements.

1,002 900 102

Procurement and Contract Management

Develop and maintain documented standards for procurement governance and procurement process which result in value for money outcomes and minimal procurement risk. Also, develop the contract management capacity of Council.

295 287 7

Fleet and Plant

Management and replacement of Council’s plant and equipment in accordance with the plant replacement schedule and Climate Emergency Plan emissions reduction targets.

444 307 137

Asset Management

Strategic Management of Council’s significant asset base including but not limited to roads, bridges, footpaths, buildings, recreation reserves, drainage systems, parks and playgrounds etc.

(3,003) (3,078) 75

LEADERSHIP - SERVICE PERFORMANCE INDICATORS The following statement provides the results of the prescribed service performance indicators and measures under the Local Government Performance Reporting Framework, including explanation of results in the comments. Governance Provision of good governance to the community including making and implementing decisions with reference to community engagement, policy frameworks and agreed practice and in compliance with relevant legislation. 2023-24

2024-25

2025-26

Council decisions made at meetings closed to the public [Number of Council resolutions made at meetings of Council, or at meetings of a delegated committee consisting only of Councillors, closed to the public / Number of Council resolutions made at meetings of Council or at meetings of a delegated committee consisting only of Councillors] x100

7.87%

5.04%

3.10%

The proportion of decisions made in meetings closed to the public decreased from 5.04% in 2024/2025 to 3.10% in 2025/2026. This reflects Council’s continued commitment to transparency and making decisions in open Council meetings wherever possible.

Satisfaction with community consultation and engagement [Community satisfaction rating out of 100 with how Council has performed on community consultation and engagement]

Community satisfaction with Council’s consultation and engagement activities increased from 39 to 41. During 2025/2026, Council delivered a broad range of consultation and engagement activities to support community participation in planning, decision-making and service delivery.

Councillor attendance at council meetings [The sum of the number of Councillors who attended each Council meeting / (Number of Council meetings) × (Number of Councillors elected at the last Council general election)] x100

91.21%

94.12%

97.80%

Cost of elected representation [Direct cost of the governance service / Number of Councillors elected at the last Council general election]

Satisfaction with council decisions [Community satisfaction rating out of 100 with how council has performed in making decisions in the interest of the community]

Comments

Councillor attendance at Council meetings increased to 97.8% in 2025/2026. Only two meeting absences were recorded during the year, reflecting a strong level of Councillor participation in Council decision-making.

$47,772.43 $45,514.14 $62,060.61 The cost of elected representation increased in 2025/26. The indicator reflects postelection mandatory requirements such as Councillor inductions and training, as well as the total cost of governance activities including Councillor allowances increasing (as set by the Victorian Independent Remuneration Tribunal), training, support and governance-related expenses. 43

Community satisfaction with Council decisions decreased from 41 to 39 in 2025/2026. The result is drawn from the annual Local Government Community Satisfaction Survey and reflects community perceptions of Council’s decision-making performance.

2025/26 ANNUAL REPORT

GOVERNANCE, MANAGEMENT AND OTHER INFORMATION

Governance Golden Plains Shire Council is constituted under the Local Government Act 2020 to provide leadership for the good governance of the municipal district and the local community.

Council has a number of roles including: •

Considering the diverse needs of the local community in transparent decision-making.

•

Achieving the best outcomes for the Golden Plains Shire community, considering future generations.

•

Effectively engaging our community in sound and responsible decision-making.

•

Collaborating with other councils and governments and statutory bodies.

•

Pursuing innovation and continuous improvement.

•

Our role is to provide good governance for the benefit and wellbeing of the community.

•

We govern for and on behalf of the community. In doing so, we must be accountable, transparent, collaborative, efficient and engaged with the community.

•

We are responsible for setting our strategic direction, establishing and guiding policies, setting delivery standards and monitoring our performance.

•

Council is committed to effective and sustainable forms of democratic and corporate governance, as these are key to ensuring that Council and its administration meet the community’s priorities.

Meetings of Council Decisions on issues affecting the community are made at council meetings. Council conducts open public meetings on the fourth Tuesday of each month. Community members can observe the decision-making process at these meetings and ask questions. We live-stream our council meetings to enable people to watch the proceedings in real time. Meetings are available to watch later. Livestreaming council meetings offers greater access

to information, decision-making and debate. It also underpins the principles of accessibility, openness and transparency. For the 2025/26-year, Council held the following meetings: •

12 scheduled Council meetings

•

1 unscheduled Council meeting

The following table provides a summary of Councillor attendance at scheduled meetings of Council for the 2025/26 financial year.

Council Meetings Councillor

22 Jul

26 Aug

23 Sept

21 Oct

28 Oct

11 Nov

25 Nov

16 Dec

24 Feb

24 Mar

28 Apr

26 May

23 Jun

Cr Owen Sharkey Cr Emma Robbins Cr Gavin Gamble A

Cr Dom Cook Cr Helena Kirby

Cr Des Phelan Cr Sarah Hayden Attended

A - Apology

2025/26 ANNUAL REPORT

Delegated Committees Decisions are made through formal Council meetings or delegation of powers to officers and delegated committees. There was one Delegated Committee established by Council in the 2025/26 year: the Councillor Contracts Committee. Councillor Code of Conduct The Local Government Act 2020 requires that Council observe the Model Councillor Code of Conduct. There is no requirement for Councillors to adopt the Model Councillor Code of Conduct (the Code) as it is prescribed in legislation. The Code is designed to ensure that Councillors discharge their duties and functions as a Councillor appropriately and in accordance with their statutory obligations, including:

When giving effect to these principles, Councillors are required to engage in meaningful and informed community engagement, describe the ways Council information will be made publicly available, adopt an integrated approach to the preparation of strategic documents, focus on the ongoing financial viability of Council, and provide a framework for Council to deliver services to the municipal community. Conflict of Interest Councillors are required to disclose any general or material conflict of interest on an issue that may impact their impartiality, and to leave the meeting while that issue is being discussed. After the issue has been voted on, they must return to the meeting. A register of disclosed conflict of interests is kept, and in 2025/26, there were three conflicts of interest declared by Councillors.

•

Performing the role of a Councillor

•

Expected behaviours

Councillor Allowances

•

Good governance

•

Integrity

Councillors are entitled to receive an allowance while performing their duty as a Councillor in accordance with section 39 of the Local Government Act 2020. Allowances are fully taxable and are set by the Victorian Independent Remuneration Tribunal according to three categories based on our income and population. Golden Plains Shire Council is recognised as a Category 2 council

Good Governance Principles The Code, in conjunction with the Local Government Act 2020, imposes specific obligations on Councillors when performing their duties and functions, including giving effect to overarching principles of ‘good’ governance. This obligation requires Councillors to: •

Make decisions and take action in accordance with the relevant law.

•

Give priority to achieving the best outcomes for the municipal community, including future generations.

•

Promote the economic, social and environmental sustainability of the municipal district, including mitigation and planning for climate change risk.

•

Engage the municipal community in strategic planning and strategic decision-making.

•

Pursue innovation and continuous improvement.

•

Seek to collaborate with other councils, governments, and statutory bodies.

•

Ensure the ongoing financial viability of Council.

•

Consider regional, state and national plans and policies in strategic planning and decisionmaking.

•

Ensure the transparency of Council decisions, actions and information.

The annual allowance paid to the Mayor, Deputy Mayor and Councillors of Golden Plains Shire Council during the 2025/26 financial year are included in the tables below: Councillor

Allowance

Cr Owen Sharkey

126,459.61

Cr Emma Robbins

50,187.33

Cr Des Phelan

35,049.00

Cr Helena Kirby

35,049.00

Cr Sarah Hayden

35,049.00

Cr Gavin Gamble

35,049.00

Cr Dom Cook

35,049.00

During the 2025/26 financial year the Golden Plains Shire Council Mayor was Cr Owen Sharkey. Cr Emma Robbins was elected Deputy Mayor on 11 November 2025.

Councillor and Delegated Committee Member Expenses In accordance with section 40 of the Local Government Act 2020, Council is required to reimburse Councillors and delegated committee members for expenses incurred whilst performing their role. Council is also required to adopt and maintain a policy for the reimbursement of expenses for Councillors and delegated Committee members. The details of the expenses, including reimbursement of expenses for each Councillor and Member of a Council committee paid by the Council for the 2025/26 year, are set out in the following table: Travel

Car Mileage

Information & Communications

Conference & Training

Total $

Cr Owen Sharkey

$3,381.99

$7,734.32

$509.07

$4,179.65

$15,805.03

Cr Emma Robbins

$1,992.92

$357.48

$2,363.42

$4,713.82

Councillor

Cr Helena Kirby

$495.45

Cr Sarah Hayden

$456.36

Cr Gavin Gamble

$1,019.04

$508.98

$637.50

$2,165.52

Cr Dom Cook

$382.85

$717.50

$1,100.35

Cr Des Phelan

$516.12

$395.45

$911.57

Note: •

Cr Owen Sharkey served as Mayor throughout the 2025/26 financial year, having been elected Mayor on 20 May 2025.

•

Cr Emma Robbins served as Deputy Mayor from 11 November 2025.

Audit & Risk Committee Independent Members Sitting Fee Independent Member

Sitting Fee

Ingrid Bishop

$880.00

Philip Delahunty

$585.60

Joseph Adamski

$585.60

The following expenses were paid to Independent Members of the Audit & Risk Committee: Independent Member

Information & Conference & Communications Training

Total $

Travel

Car Mileage

Joseph Adamski

153.12

Philip Delahunty

184.80

Ingrid Bishop

913.79

2025/26 ANNUAL REPORT

Management Council has implemented statutory and better practice items to strengthen its management framework. Having strong governance and management frameworks leads to better decisionmaking by Council. The Local Government Act 2020 requires Council to undertake an assessment against the prescribed governance and management checklist and include this in its report of operations. Council’s Governance and Management Checklist results are set out in the section below. The following items have been highlighted as important components of the management framework.

Audit And Risk Committee The Audit and Risk Committee’s role is to oversee and monitor the effectiveness of Council in carrying out its responsibilities for accountable financial management, good corporate governance, maintaining an effective system of internal control and risk management, and fostering an ethical environment. The Audit and Risk Committee consists of three independent members. During 2025/26, the independent members were: •

Mr Joe Adamski (Chair until October 2025)

•

Ms Ingrid Bishop (Chair from November 2025)

•

Mr Philip Delahunty

Independent members are appointed for an initial term of up to three years, and may be reappointed for two additional three-year terms, for a maximum of nine total years. The Audit and Risk Committee meets a minimum of four times a year. The Chief Executive Officer, Director Corporate Services, Director Infrastructure and Environment, Director Community, Planning and Growth, Coordinator Governance and Risk and Manager Finance attend all Audit and Risk Committee meetings. Council’s Internal Auditors attend as required to present reports. The external auditors generally attend each year to present the audit plan, interim management letter and independent audit report respectively. Recommendations from each Audit and Risk Committee meeting are subsequently reported to, and noted by, Council.

Internal Audit

External Audit

Council’s internal audit function provides independent and objective assurance that the appropriate processes and controls are in place across Council. The function is provided by an external provider. A risk-based, three-year Strategic Internal Audit Plan (SIAP) is revised annually to ensure the audit resources remain focused on the appropriate areas. The review process considers Council’s risk framework, the Council Plan, the impact of any change on operations, systems or the business environment prior audit coverage and outcomes, and management input. The SIAP is reviewed and approved by the Audit and Risk Committee.

Council is externally audited by the Victorian Auditor-General. In 2025/26, the annual external audit of Council’s Financial Statements and Performance Statement was conducted by the Victorian Auditor-General’s Office.

The Internal Auditor generally attends all Audit and Risk Committee meetings to report on the status of the SIAP, to provide an update on the implementation of audit recommendations and to present findings of completed reviews. All audit issues identified are risk rated. Recommendations are assigned to the responsible Manager and tracked accordingly. Managers provide quarterly status updates that are reviewed by the Internal Auditor and reported to the Audit and Risk Committee.

Risk Management

Quality assurance is measured through annual client satisfaction surveys, the annual Audit and Risk Committee self-assessment, completion of the internal audit plan and benchmarking against other internal audit functions. The SIAP for 2025/26 was completed with the following reviews conducted: •

Follow Up Review

•

Customer Service

•

Emergency Management

•

Fraud Management and Prevention

The external auditors generally attend the February, May and September Audit and Risk Committee meetings to present the annual audit plan, interim management letter and Independent Audit Report respectfully. The final external audit management letter and responses are also provided to the Audit and Risk Committee.

Risk management is critical to the achievement of the Council Plan’s strategic objectives. Prudent decision-making regarding the use of Council’s human, financial and physical resources is vital to attaining Council’s vision of offering a lifestyle and opportunities that foster social and economic wellbeing. Council has adopted the Risk Management Framework in line with current best practice in the management of business enterprise risks and current AS/NZS 31000 guidelines. The Risk Management Framework addresses items such as: •

Risk management commitment

•

Best practice in risk management

•

Roles and accountabilities

•

Communication and consultation

•

Risk management process

•

Risk registers

•

Monitoring and review

2025/26 ANNUAL REPORT

Governance and Management Checklist Golden Plains Shire Council is constituted under the Local Government Act 2020 to provide leadership for the good governance of the municipal district and the local community.

Governance and Management Items

Assessment

1. Community Engagement Policy

Adopted in accordance with section 55 of the Local Government Act 2020

(Policy outlining Council’s commitment to engaging with the community on matters of public interest.)

Date of adoption: 26 May 2026 2. Community Engagement Guidelines (Guidelines to assist staff to determine when and how to engage with the community.)

Council has developed a Communications and Engagement Strategy which will be presented at the November 2026 Council meeting. An associated action plan for the deliverables will be developed, with a timeline of commencement in March 2027. A priority action will be for Council to develop a community engagement toolkit, providing practical direction to staff on when and how to engage with the community.

3. Financial Plan

Adopted 28 October 2025, in accordance with section 91 of the (Plan outlining the financial and non-financial resources required for at Local Government Act 2020. least the next 10 financial years.) 4. Asset Plan (Plan that sets out the asset maintenance and renewal needs for key infrastructure asset classes for at least the next 10 years.) 5. Revenue and Rating Plan (Plan setting out the rating structure of Council to levy rates and charges.)

Adopted 28 October 2025, in accordance with section 92 of the Local Government Act 2020. Adopted in accordance with section 93 of the Local Government Act 2020. Date of adoption: 24 June 2025

6. Annual Budget (Revised) (Plan setting out the services to be provided and initiatives to be undertaken over the next 12 months, including funding and other resources required.) 7. Risk Policy (Policy outlining Council’s commitment and approach to minimising the risks to Council’s operations.)

Adopted in accordance with section 94 of the Local Government Act 2020. Date of adoption: 28 October 2025 Council adopted a Risk Management Framework which established a consistent and integrated approach to risk management across council. It includes operational and strategic risk registers, risk appetite statement and the Risk Framework as indicated in item GC16.

Governance and Management Items

Assessment

8. Fraud Policy

Incorporated into the Fraud and Corruption Control Policy Date of adoption: 27 August 2024

(Policy outlining Council’s commitment and approach to minimising the risk of fraud.) 9. Municipal Emergency Management Planning (Participation in meetings of the Municipal Emergency Management Planning Committee (MEMPC)). 10. Procurement Policy

MEMPC meetings: 17 October 2025 and 15 May 2026

Date of adoption: 27 August 2024

(Policy outlining the principles, processes and procedures that will apply to all purchases of goods and services by the Council.) 11. Business Continuity Plan

Date of adoption: 29 June 2026

(Plan setting out the actions that will be taken to ensure that key services continue to operate in the event of a disaster.) 12. Disaster Recovery Plan

Date of adoption: 4 August 2025

(Plan setting out the actions that will be undertaken to recover and restore business capability in the event of a disaster.) 13. Complaints Policy

Date of adoption: 22 June 2026

(Policy under section 107 of the Local Government Act 2020 outlining Council’s commitment and approach to managing complaints.) 14. Workforce Plan (Plan outlining Council’s commitment and approach to planning current and future workforce requirements of the organisation.)

Established in accordance with section 46 of the Local Government Act 2020. Date signed: 5 October 2026

15. Payment of Rates and Hardship Policy (Policy outlining Council’s commitment and approach to assisting ratepayers experiencing financial hardship or difficulty paying their rates.) 16. Risk Management Framework

Incorporated into the Financial Hardship Policy. Date of adoption: 23 April 2025 Date of adoption: 23 May 2026

(Framework outlining Council’s approach to managing risks to the Council’s operations.) 17. Audit & Risk Committee (Advisory committee of Council.) 18. Internal audit (Independent accounting professionals engaged by the Council to provide analyses and recommendations, aimed at improving Council’s governance, risk and management controls.) 19. Performance reporting framework

Established in accordance with section 53 of the Local Government Act 2020. Date established: 27 February 1997 Date of engagement of current provider: 31 October 2023

Date of adoption: 01 July 2026

(A set of indicators measuring financial and non-financial performance, including the performance indicators referred to in section 98 of the Local Government Act 2020.) 20. Council Plan Report

Current report: 18 August 2026

(Report reviewing the performance of the Council against the Council Plan, including the results in relation to the strategic indicators, for the first six months of the financial year.)

2025/26 ANNUAL REPORT

Governance and Management Items

Assessment

21. Quarterly Budget Reports

Date reports presented to Council: 25 November 2025, 24 February 2026, 26 May 2026, 20 October 2026

(Quarterly reports to Council under section 97 of the Local Government Act 2020 comparing actual and budgeted results.) 22. Risk Reporting

Dates reports presented to Audit and Risk Committee: 10 February 2026, 12 May 2026 and 11 August 2026

(Six-monthly reports of strategic risks to Council’s operations.) 23. Performance Reporting (Six-monthly reports of indicators measuring the results against financial and non-financial performance, including performance indicators referred to in section 98 of the Local Government Act 2020.) 24. Annual Report (Report designed to meet the obligations under sections 98 of the Local Government Act 2020.) 25. Councillor Code of Conduct

Date reports prepared: 17 February 2026

Date report presented to Council: 28 October 2025

Date Code of Conduct reviewed and adopted in accordance with section 100 of the Act: 25 February 2025

(Code setting out the standards of conduct to be followed by Councillors and other matters.) 26. Delegations (Documents setting out the powers, duties and functions of Council and the Chief Executive Officer that have been delegated to members of staff.)

Date Delegations reviewed in accordance with section 11(7) of the Local Government Act 2020 and a register kept in accordance with sections 11(8) and 47(7) of the Act: 23 June 2026 Council to CEO, Council to Staff including under the Environment Protection Act: 23 June 2026

27. Meeting procedures (Governance Rules governing the conduct of meetings of Council and delegated committees.)

Adopted in accordance with section 60 of the Local Government Act 2020. Date of adoption: 28 March 2023

I certify that this information presents fairly the status of Council’s governance and management arrangements.

______________________________ ____________________________ Adam McSwain Chief Executive Officer

Cr Owen Sharkey Mayor of Golden Plains Shire

Dated: 20 October 2026

Statutory Information The following information is provided in accordance with legislative and other requirements applying to Council.

Documents available for public inspection

Freedom of information (FOI)

In its ongoing drive for good governance and the importance of being an open and accountable organisation, Council information is made available in accordance with Public Transparency Principles in section 58 of the Local Government Act 2020. These include, but not limited to:

In accordance with section 7(4AA) (a) and 7(4AA) (b) of the Freedom of Information Act 1982, Council is required to publish certain statements in its annual report or separately such as on its website, concerning its functions and information available. Further information regarding FOI can be found on the Office of the Victorian Information Commissioner website at www.ovic.vic.gov.au

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General Policies

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Agendas, minutes, live stream and video recordings of Council meetings

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Council Committees information

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Local laws

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Council Plan

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Annual Report

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Strategies

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Council policies

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Budget

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Councillor profiles

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Council elections information relating to campaign and candidate information

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Land use planning documents

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Property information

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Council operations – employment, online payments, complaints, economic development

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Other information relating to application processes for approvals, permits, grants

Further information about accessing Council information is available on our website: www.goldenplains.vic.gov.au

Privacy Council is committed to protecting people’s right to privacy and the responsible and fair handling of personal information, consistent with the Privacy and Data Protection Act 2014 and the Health Records Act 2001. These Acts outline several privacy principles the Council must adhere to when undertaking its statutory functions and activities, so the privacy of individuals can be protected. Carers Recognition The Carers Recognition Act 2012 formally acknowledges the important contribution that people in care relationships make to our community and recognises, promotes and values the role of people in care relationships. Golden Plains Shire Council considers the care relationship principles when developing and implementing policies, programs and services that affect people in care relationships. Contracts Council did not enter into any contracts valued at $200,000 or more without first engaging in a competitive process, in accordance with Section 108 and 109 of the Local Government Act 2020, and Council’s Procurement Policy.

2025/26 ANNUAL REPORT

Municipal Public Health and Wellbeing Plan

Food Act Ministerial Directions

Council’s Municipal Public Health and Wellbeing Plan, required under the Public Health and Wellbeing Act 2008, has been incorporated into the Council Plan 2025-2029 and reflects the important role Council has in supporting the health and wellbeing of all people living in the Golden Plains.

In accordance with section 7E of the Food Act 1984, Council is required to publish a summary of any Ministerial Directions received during the financial year in its Annual Report. No such Ministerial Directions were received by Council during the reporting period.

The Plan acknowledges the social determinants of health, access and equity as vital components to community health and wellbeing. Council recognises that working with partners across our community is vital to achieving our health and wellbeing objectives. The partners involved in delivering activities under our action plan include but are not limited to, health organisations, preventative health services, community groups, regional networks, sporting associations, family violence support services and the education and disability sectors. The Action Plan is designed to capture this vital partner work. Further information is available on our website: www.goldenplains.vic.gov.au Domestic Animal Management Plan 2026-2029 In accordance with the Domestic Animals Act 1994, Council is required to prepare a Domestic Animal Management Plan every four years and review annually to update its progress. Council continues to promote and encourage responsible pet ownership through registration microchip identification. This has assisted the continued growth of lost dogs and cats being reunited with their owners in a timely manner. Additionally, increased awareness campaigns and education on responsible pet ownership have encouraged owners to promptly search for and reclaim their lost pets. Further information is available on our website: www.goldenplains.vic.gov.au

Public Interest Disclosures In accordance with Section 69 of the Public Interest Disclosures Act 2012, Council must include in its Annual Report information about how to access the procedures established by Council under Part 9 of that Act. Procedures on how to make a disclosure are publicly available on Council’s website: goldenplains.vic.gov.au Council is also required to provide certain information about the number and types of protected disclosure complaints investigated during the financial year. During 2025/26, no disclosures were notified to Council officers appointed to receive disclosures, or to the Independent Broad- based Anti-Corruption Commission (IBAC). Road Management Act – Ministerial Direction In accordance with section 22 of the Road Management Act 2004, Council must publish a copy or summary of any Ministerial direction in its Annual Report. No such Ministerial Directions were received by Council during 2025/26. Gender Equality Golden Plains Shire Council is committed to promoting gender equality and fostering an inclusive, respectful and equitable workplace and community. In accordance with the Gender Equality Act 2020, Council works to identify and address barriers to gender equality, eliminate discrimination, sexual harassment and victimisation, and promote equal opportunities for people of all genders. Council continues to implement initiatives that support a diverse and inclusive workforce and deliver equitable outcomes for employees and the community. Through ongoing monitoring, workforce planning, policy development and staff education, Council is committed to creating a workplace culture where all people are valued, respected and able to contribute and thrive.

Public Major Tenders The following table lists the contracts entered into by Golden Plains Shire Council in accordance with Golden Plains Shire Council’s Procurement Policy.

Tender Number

Final Contracted Price

Tender Title

GPSC-RFT-09-2025

Inverleigh Tree Succession Plan - Delivery of stage 2 tree removal works

$111,690.00

GPSC-RFT-10-2025

Bannockburn Bike Park Development

$950,446.95

GPSC-RFT-11-2025

Panel of Suppliers - Crushed Rock and Quarry Products

$450,000.00 (Annually)

GPSC-RFT-12-2025

Panel of Suppliers - Line Marking

$100,000.00 (Annually)

GPSC-RFT-13-2025

Raised Pedestrian Crossings Bannockburn

$383,673.40

GPSC-RFT-14-2025

Raised Pedestrian Crossings Smythesdale

$108,178.50

GPSC-RFT-17-2025

Lacys and Sebastopol-Smythesdale Road, Ross Creek Intersection Upgrade

$325,507.85

GPSC-RFT-18-2025

Racecourse Road / Sago Hill Road, Haddon - Roundabout Upgrade

$258,307.85

GPSC-RFT-01-2026

Community Planning Program - External Consultant Services

$84,000.00 (Annually)

GPSC-RFT-03-2025

Woady Yaloak Recreation Reserve Netball and Tennis Courts

$727,533.83

GPSC-RFT-06-2025

Mount Mercer-Dereel Road Widening

$1,836,198.40

GPSC-RFT-02-2026

Common Road Inverleigh Drop Structure

$178,951.03

2025/26 ANNUAL REPORT

02: FINANCIAL REPORT 100

Financial Report Table of Contents

Certification of the Financial Statements

102

Note 6

Victorian Auditor-General’s Office Report

103

6.1 Non current assets classified as held for sale

Financial Statements Comprehensive Income Statement

105

Balance Sheet

106

Statement of Changes in Equity

107

Statement of Cash Flows

108

Statement of Capital Works

109

Note 1

Overview

110

Note 2

Analysis of our results

112

2.1 Performance against budget

112

2.1.1 Income and expenditure

112

2.1.2 Capital works

114

Analysis of Council results by program

116

Note 3 Funding for the delivery of our services

118

3.1 Rates and charges

118

3.2

User fees

118

3.3

Funding from other levels of

government

119

3.4

Contributions

120

3.5

Net gain/(loss) on disposal of property,

infrastructure, plant and equipment

121

Note 4 The cost of delivering services

121

4.1 Employee costs

121

4.2 Materials and services

122

4.3 Depreciation

122

4.4 Other expenses

122

Note 5 Investing in and financing our operations

123

5.1 Financial assets

123

5.2

6.2

130

Property, infrastructure plant

and equipment 6.3

130

131

Investments in associates, joint

arrangements and subsidiaries

138

Note 7

139

People and relationships

7.1 Council and key management

Notes to Financial Statements

2.2

Assets we manage

remuneration

139

7.2

Related party disclosure

141

Note 8 Managing uncertainties

142

8.1 Contingent assets and liabilities

142

8.2

Change in accounting standards

143

8.3

Financial instruments

143

8.4 Fair value measurement

145

8.5 Events occurring after balance date

146

Note 9

147

Other matters

9.1 Reserves 9.2

147

Reconciliation of cash flows from

operating activities to surplus/(deficit)

149

9.3

149

Superannuation

Note 10 Change in Accounting Policy

149

Payables, trust funds and deposits

and contract and other liabilities

125

5.3

126

Interest-bearing liabilities

5.4

Provisions

126

5.5

Financing arrangements

128

5.6

Commitments

129

2025/26 ANNUAL REPORT

101

Certification of the Financial Statements

102

Independent Auditor’s Report To the Councillors of Golden Plains Shire Council Opinion

I have audited the financial report of Golden Plains Shire Council (the council) which comprises the: • • • • • • •

balance sheet as at 30 June 2026 comprehensive income statement for the year then ended statement of changes in equity for the year then ended statement of cash flows for the year then ended statement of capital works for the year then ended notes to the financial statements, including material accounting policy information certification of the financial statements.

In my opinion the financial report presents fairly, in all material respects, the financial position of the council as at 30 June 2026 and their financial performance and cash flows for the year then ended in accordance with the financial reporting requirements of Part 4 of the Local Government Act 2020, the Local Government (Planning and Reporting) Regulations 2020 and applicable Australian Accounting Standards. Basis for Opinion

I have conducted my audit in accordance with the Audit Act 1994 which incorporates the Australian Auditing Standards. I further describe my responsibilities under that Act and those standards in the Auditor’s Responsibilities for the Audit of the Financial Report section of my report. My independence is established by the Constitution Act 1975. My staff and I are independent of the council in accordance with the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) that are relevant to my audit of the financial report in Victoria. My staff and I have also fulfilled our other ethical responsibilities in accordance with the Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Councillors' responsibilities for the financial report

The Councillors are responsible for the preparation and fair presentation of the financial report in accordance with Australian Accounting Standards, the Local Government Act 2020 and the Local Government (Planning and Reporting) Regulations 2020, and for such internal control as the Councillors determine is necessary to enable the preparation and fair presentation of a financial report that is free from material misstatement, whether due to fraud or error. In preparing the financial report, the Councillors are responsible for assessing the council’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless it is inappropriate to do so.

2025/26 ANNUAL REPORT 103

Auditor’s responsibilities for the audit of the financial report

As required by the Audit Act 1994, my responsibility is to express an opinion on the financial report based on the audit. My objectives for the audit are to obtain reasonable assurance about whether the financial report as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Australian Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial report. As part of an audit in accordance with the Australian Auditing Standards, I exercise professional judgement and maintain professional scepticism throughout the audit. I also: •

•

• •

•

identify and assess the risks of material misstatement of the financial report, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the council’s internal control evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Councillors conclude on the appropriateness of the Councillors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the council’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial report or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the council to cease to continue as a going concern. evaluate the overall presentation, structure and content of the financial report, including the disclosures, and whether the financial report represents the underlying transactions and events in a manner that achieves fair presentation.

I communicate with the Councillors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.

MELBOURNE 23 October 2026

104

Travis Derricott as delegate for the Auditor-General of Victoria

Golden Plains Shire Council 2025/2026 Financial Report

Comprehensive Income Statement

Comprehensive Income Statement For the year ended 30 June 2026 For the Year Ended 30 June 2026

Income / Revenue Rates and charges Statutory fees and fines User fees Grants - operating Grants - capital Contributions - monetary Contributions - non monetary Net gain on disposal of property, infrastructure, plant and equipment Other income Share of net profits of associates Total income / revenue Expenses Employee costs Materials and services Depreciation Allowance for impairment losses Borrowing costs Other expenses Total expenses

Note

2026 $'000

2025 $'000

3.1 3.2 3.3 3.3 3.4 3.4

31,222 726 1,889 17,521 7,449 3,293 4,147

29,855 705 1,633 19,534 6,776 1,840 1,675

3.5

950

922

3.6 6.3

540 (3) 67,735

513 161 63,616

4.1 4.2 4.3

22,811 17,514 17,960 50 192 1,569 60,095

21,323 22,114 10,484 80 145 1,321 55,467

7,641

8,149

84,021 84,021

143,032 143,032

91,662

151,180

4.4

Surplus for the year Other comprehensive income Items that will not be reclassified to surplus or deficit in future periods Net asset revaluation gain Total other comprehensive income

9.1

Total comprehensive result

The above comprehensive income statement should be read in conjunction with the accompanying notes.

2025/26 ANNUAL REPORT 105

Golden Plains Shire Council 2025/2026 Financial Report

Balance Sheet As at 30 June 2026

2026

2025

$'000

15,870 6,442 96 275 318 149 23,150

8,040 6,593 21 120 709 138 15,621

6.3 6.2

829 849,807 850,637 873,787

832 768,622 769,454 785,075

5.2 5.2 5.2 5.4 5.3

3,389 1,915 2,106 3,847 1,105 12,362

5,533 2,336 3,226 3,279 1,461 15,836

5.4 5.3

3,365 5,768 9,134 21,496

3,371 5,239 8,610 24,446

852,291

760,629

222,959 629,332 852,291

217,128 543,501 760,629

Note Assets Current assets Cash and cash equivalents Trade and other receivables Inventories Prepayments Non-current assets classified as held for sale Other assets Total current assets

5.1 5.1 6.1

Non-current assets Investments in associates Property, infrastructure, plant and equipment Total non-current assets Total assets Liabilities Current liabilities Trade and other payables Trust funds and deposits Contract and other liabilities Provisions Interest-bearing liabilities Total current liabilities Non-current liabilities Provisions Interest-bearing liabilities Total non-current liabilities Total liabilities Net assets Equity Accumulated surplus Reserves Total Equity

9.1

The above balance sheet should be read in conjunction with the accompanying notes.

106

Golden Plains Shire Council 2025/2026 Financial Report

Statement of Changes in Equity For the year ended 30 JuneStatement 2026 of Changes in Equity

For the Year Ended 30 June 2026

Total $'000

Accumulated Surplus $'000

Revaluation Reserve $'000

Other Reserves $'000

760,629

217,128

533,557

9,944

7,641 84,021 852,291

7,641 (5,830) 4,021 222,959

84,021 617,578

5,830 (4,021) 11,753

Total $'000

Accumulated Surplus $'000

Revaluation Reserve $'000

Other Reserves $'000

Balance at beginning of the financial year

609,448

204,361

390,525

14,562

Surplus for the year Net asset revaluation gain Transfers to other reserves Transfers from other reserves Balance at end of the financial year

8,149 143,032 760,629

8,149 (5,924) 10,541 217,128

Note 2026 Balance at beginning of the financial year Surplus for the year Net asset revaluation gain/(loss) Transfers to other reserves Transfers from other reserves Balance at end of the financial year

9.1(a) 9.1(b) 9.1(b)

2025

9.1(a) 9.1(b) 9.1(b)

143,032 533,557

5,924 (10,541) 9,944

The above statement of changes in equity should be read in conjunction with the accompanying notes.

2025/26 ANNUAL REPORT 107

Golden Plains Shire Council 2025/2026 Financial Report

Statement of Cash Flows As at 30 June 2026

Statement of Cash Flows For the Year Ended 30 June 2026 2026 Inflows/ (Outflows) $'000

2025 Inflows/ (Outflows) $'000

Rates and charges Statutory fees and fines User fees Grants - operating Grants - capital Contributions - monetary Interest received

31,235 726 1,371 17,933 5,958 3,293 298

29,262 705 1,404 16,410 6,461 1,840 375

Trust funds and deposits taken

(421)

Other receipts

243

138

Net GST refund

2,253

1,959

(22,140) (22,352) 18,396

(21,297) (22,561) 14,763

(11,918)

(19,242)

1,371

1,465

(10,547)

(17,777)

Finance costs

(192)

(129)

Proceeds from borrowings

750

Repayment of borrowings Net cash used in financing activities

(577) (19)

(1,632) (1,761)

Net increase (decrease) in cash and cash equivalents Cash and cash equivalents at the beginning of the financial year

7,830 8,039

(4,775) 12,815

Cash and cash equivalents at the end of the financial year

15,870

8,039

Note

Cash flows from operating activities

Employee costs Materials and services Net cash provided by operating activities

9.2

Cash flows from investing activities Payments for property, infrastructure, plant and equipment Proceeds from sale of property, infrastructure, plant and equipment

3.5

Net cash used in investing activities Cash flows from financing activities

Financing arrangements

5.5

The above statement of cash flow should be read in conjunction with the accompanying notes.

108

Golden Plains Shire Council 2025/2026 Financial Report

Statement of Capital Works

Statement of Capital Works For the year ended 30 June 2026

For the Year Ended 30 June 2026 2026

2025

$'000

Buildings - Specialised

244

777

Buildings - Non Specialised

152

Total buildings

396

777

Total property

396

777

Plant and equipment Plant, machinery and equipment Fixtures, fittings and furniture Computers and telecommunications Total plant and equipment

1,444 3 214 1,661

1,637 391 2,028

Infrastructure Roads Bridges Footpaths and cycleways Drainage Recreational, leisure and community facilities Waste management Parks, open space and streetscapes Other infrastructure Total infrastructure

5,031 368 887 447 3,071 228 10,032

7,454 2,098 284 354 4,868 693 692 2 16,445

Total capital works expenditure

12,088

19,250

Represented by: New asset expenditure Asset renewal expenditure Asset upgrade expenditure Total capital works expenditure

1,289 3,581 7,218 12,088

1,119 9,216 8,914 19,250

Property

The above statement of capital works should be read in conjunction with the accompanying notes.

2025/26 ANNUAL REPORT 109

Notes to the Financial Report Golden Plains Shire Council

2025/2026 Report 30 June 2026 For the Financial year ended Notes to the Financial Report For the Year Ended 30 June 2026

Note 1 OVERVIEW Introduction The Golden Plains Shire Council was established by an Order of the Governor in Council on 6 May 1994 and is a body corporate. The Council's main office is located at 2 Pope Street, Bannockburn. Statement of compliance These financial statements are a general purpose financial report that consists of a Comprehensive Income Statement, Balance Sheet, Statement of Changes in Equity, Statement of Cash Flows, Statement of Capital Works and Notes accompanying these financial statements. The general purpose financial report complies with the Australian Accounting Standards (AAS), other authoritative pronouncements of the Australian Accounting Standards Board, the Local Government Act 2020, and the Local Government (Planning and Reporting) Regulations 2020. The Council is a not-for-profit entity and therefore applies the additional AUS paragraphs applicable to a not-for-profit entity under the Australian Accounting Standards. Accounting policy information 1.1 Basis of accounting Accounting policies are selected and applied in a manner which ensures that the resulting financial information satisfies the concepts of relevance and reliability, thereby ensuring that the substance of the underlying transactions or other events is reported. Specific accounting policies applied are disclosed in sections where the related balance or financial statement matter is disclosed. The accrual basis of accounting has been used in the preparation of these financial statements, except for the cash flow information, whereby assets, liabilities, equity, income and expenses are recognised in the reporting period to which they relate, regardless of when cash is received or paid. The financial statements are based on the historical cost convention unless a different measurement basis is specifically disclosed in the notes to the financial statements. The financial statements have been prepared on a going concern basis. The financial statements are in Australian dollars. The amounts presented in the financial statements have been rounded to the nearest thousand dollars unless otherwise specified. Minor discrepancies in tables between totals and the sum of components are due to rounding. Judgements, estimates and assumptions are required to be made about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and associated judgements are based on professional judgement derived from historical experience and various other factors that are believed to be reasonable under the circumstances. Actual results may differ from these estimates. Revisions to accounting estimates are recognised in the period in which the estimate is revised and also in future periods that are affected by the revision. Judgements and assumptions made by management in the application of AAS's that have significant effects on the financial statements and estimates relate to: - the fair value of land, buildings, infrastructure, plant and equipment (refer to Note 6.2) - the determination of depreciation for buildings, infrastructure, plant and equipment (refer to Note 6.2) - the determination of employee provisions (refer to Note 5.4) - the determination of landfill provisions (refer to Note 5.4) - the determination of whether performance obligations are sufficiently specific so as to determine whether an arrangement is within the scope of AASB 15 Revenue from Contracts with Customers or AASB 1058 Income of Not-forProfit Entities (refer to Note 3)

110 13

Notes to the Financial Report For thePlains year ended Golden Shire Council30 June 2026 2025/2026 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2026

Unless otherwise stated, all accounting policies are consistent with those applied in the prior year. Where appropriate, comparative figures have been amended to accord with current presentation, and disclosure has been made of any material changes to comparatives. Goods and Services Tax (GST) Income and expenses are recognised net of the amount of associated GST. Receivables and payables are stated inclusive of the amount of GST receivable or payable. The net amount of GST recoverable from, or payable to, the taxation authority is included with other receivables or payables in the balance sheet.

2025/26 ANNUAL REPORT

111

Notes to the Financial Report Golden Plains Shire Council 30 June 2026 For the year ended 2025/2026 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2026

Note 2 ANALYSIS OF OUR RESULTS Note 2.1 Performance against budget The performance against budget notes compare Council’s financial plan, expressed through its annual budget, with actual performance. The Local Government (Planning and Reporting) Regulations 2020 requires explanation of any material variances. Council has adopted a materiality threshold of $500,000 and 10 percent where further explanation is warranted. Explanations have not been provided for variations below the materiality threshold unless the variance is considered to be material because of its nature. The budget figures detailed below are from Revised Budget by Council on 28 October 2025. The Budget was based on assumptions that were relevant at the time of adoption of the Budget. Council sets guidelines and parameters for income and expense targets in this budget in order to meet Council’s planning and financial performance targets for both the short and longterm. The budget did not reflect any changes to equity resulting from asset revaluations, as their impacts were not considered predictable. These notes are prepared to meet the requirements of the Local Government Act 2020 and the Local Government (Planning and Reporting) Regulations 2020 . 2.1.1 Income / Revenue and expenditure

112

Budget 2026 $'000

Actual 2026 $'000

Variance Variance 2026 2026 $'000 % Ref

31,238 808 2,152 12,329 12,334 3,075 3,792 1,403 364 67,496

31,222 726 1,889 17,521 7,449 3,293 4,147 950 540 (3) 67,735

(16) (82) (263) 5,192 (4,884) 218 354 (453) 177 (3) 240

0% -10% -12% 42% -40% 7% 9% -32% 49% 100% 0%

Expenses Employee costs Materials and services Allowance for impairment losses Depreciation Borrowing costs Other expenses Total expenses

21,644 19,674 50 18,347 184 386 60,286

22,811 17,514 50 17,960 192 1,569 60,095

1,167 (2,160) (0) (387) 8 1,183 (190)

5% 5 -11% 6 -1% -2% 4% 306% 7 0%

Surplus for the year

7,210

7,641

430

1 2 3 4

Notes to the Financial Report For the year ended 30 June 2026

Golden Plains Shire Council 2025/2026 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2026

(i) Explanation of material variations Ref

Item

Explanation

Statutory fees and fines Lower than budget due to reduction in planning permit $107k.

User fees Lower than budget due to reduction of private quarry levy $67k, animal registration charges $56k, facility hire $44k, building permits $38k and written planning advices $25k.

Grants - operating Higher than budgeted due to Financial Assistance Grant 80% of 2026-27 received in advance$3.1m, unbudgeted natural disaster recovery $1.4m, Vic Health $238k, Kindergarten Growth Planning $60k, Smythesdale Flood Study grant recognition for $70k and Community Food Relief $33k.

Grants - capital Lower than budgeted due to delayed grants receipts/recognition for Teesdale Female Friendly Changerooms $1.394m, Gumley Rd Blackspot Project $1.126m, Bridge Replacement Program $960k, Local Roads 2 Recovery $704k and various roads projects $860k.

Employee costs Employee cost higher than budgeted due to higher leave provisions of $551k following a change in the provision model, Workcover cost $400k budgeted under Material & Services but actual cost under Employment cost and additional Kindergarten employee costs of $214k, which were offset by higher income.

Materials and services Lower than budgeted due to delay in projects for Environmental and Open Space $374k, Recreation and Community Infrastructure $504k, Software and Systems Implementation) $249k, Community Wellbeing $207k, People & Culture $100k, Customer Experience $52k, Asset Services $92k and workcover cost $400k budgeted under Material & Services but actual cost under Employment cost

Other expenses Higher than budgeted due to de-recognition of non-current assets $443k, impairment loss $467k and increase in landfill rehabilitation provision $102k.

2025/26 ANNUAL REPORT

113

Notes to the Financial Report For the year ended 30 June 2026 Golden Plains Shire Council 2025/2026 Financial Report

Note 2.1

Notes to the Financial Report For the Year Ended 30 June 2026

Performance against budget (cont'd)

2.1.2 Capital works

114

Budget 2026 $'000

Actual 2026 $'000

Variance 2026 $'000

Variance 2026 %

Property Land improvements Total Land

900 900

0 0

(900) (900)

-100% -100%

Buildings - specialised Buildings - unspecialised Total Buildings Total Property

212 175 387 1,287

244 152 396 396

32 (23) 9 (891)

15% -13% 2% -69%

Plant and Equipment Plant, machinery and equipment Computers and telecommunications Total Plant and Equipment

2,006 235 2,241

1,444 214 1,661

(562) (21) (580)

-28% -9% -26%

Infrastructure Roads Bridges Footpaths and cycleways Drainage Recreational, leisure and community facilities Parks, open space and streetscapes Off street car parks Total Infrastructure

8,760 2,450 907 1,797 4,804 2,869 50 21,637

5,031 368 887 447 3,071 228 10,032

(3,729) (2,082) (20) (1,350) (1,733) (2,641) (50) (11,605)

-43% -85% -2% -75% -36% -92% -100% -54%

3 4

Total Capital Works Expenditure

25,165

12,088

(13,077)

-52%

Represented by: New asset expenditure Asset renewal expenditure Asset upgrade expenditure Total Capital Works Expenditure

1,288 7,929 15,949 25,165

1,289 3,581 7,218 12,088

1 (4,348) (8,731) (13,078)

0% -55% -55% -52%

Ref 1

5 6 7

Notes to the Financial Report For the year ended 30 June 2026 Golden Plains Shire Council 2025/2026 Financial Report

Variance Ref

Notes to the Financial Report For the Year Ended 30 June 2026

(i) Explanation of material variations Item

Explanation

Land improvements Project delayed due to reduced market demand for land blocks. The project is currently in the planning stage, budget rolled forward to 2026-27

Plant, machinery and equipment Lower than budget primarily due to the delayed delivery of the beavertail truck ($225k), postponed purchase of the forklift and skid steer loader ($138k) as the budgeted machinery did not meet operational requirements, and savings from fleet vehicle replacements that were not required ($85k).

Roads Lower than budget due to blackspot Gumley Road safety project completed in previous year earlier than expected $1.1m, Roads to Recovery two years projects budget rolled forward to 2026-27 $703k, project delay in High speed roads lines and Signed package $350k, Sharp road $250k, Gravel re-sheeting $600k underspent in capital off-set against overspent in Gravel roads maintenance, savings in Racecourse road and Sago Hill Roundabout $207k, Heales Street and Backer Street realised crossing $125k and Future Road design work $122k.

Bridges Lower than budget, Safer Local Roads and Infrastructure Program (SLRIP) application for Bridge Replacement Program unsuccessful $1.2m, Joint shire project Pollocksford Bridge Renewal is in planning stage $800k.

Drainage Lower than budget due to cancelled Common Road Drainage Works project $1.1m and Stormwater Drainage project completed earlier than anticipated in 2024-25 year $210k.

Recreational, leisure and community facilities Lower than budget due to Northern Streetscape Implementation project is in planning stage $1.1m, Tree replacement program and Cypress tree replacement budget carried over to 2026-27 $200k and Natural reserve programme implementation to occur in 202627 $100k.

Parks, open space and streetscapes Lower than budget due to Teesdale Don Wallace Sports Pavilion Upgrade project to be completed in 2026-27 $1.65m, Climate Emergency Plan and LED Street Lighting is in planning stage $374k, Multiple projects in Refurbishment of Playgrounds to be delivered in 2026-27 $278k, Teesdale Pedestrian Refuge and carpark upgrade in design stage $218k and Bannockburn Bike Park in final stage $131k.

2025/26 ANNUAL REPORT

115

Notes to the Financial Report For the year ended 30 June 2026 Golden Plains Shire Council 2025/2026 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2026

Note 2.2 Analysis of Council results by program Council delivers its functions and activities through the following programs. 2.2.1 Office of the CEO The Chief Executive Office (CEO) provides strategic direction across Council to establish the efficient, effective delivery of policy commitments, council vision and mission. It also incorporates Economic Development, Tourism, Communications and Engagement, Marketing, Events and Publications. Corporate Services

Corporate Services provides efficient, effective and proactive support services across Council to enable the delivery of all council services. The provision of these services includes Governance and Risk, Finance, ICT and Digital Transformation, People and Performance and Customer Experience.

Infrastructure and Environment

To maintain and enhance the road and bridge network at a level that adequately satisfies transportation needs and provide community infrastructure including drainage, street lighting, bus shelters and paths and trails including the effective management of Council's assets. Provide satisfactory garbage bin and recycling bin collection disposal service. Construction and maintenance of recreation infrastructure and provision of township and tree maintenance while ensuring environmental sustainability is maintained.

Community Planning and Growth

To provide an opportunity for community members of all ages to connect with council and deliver services including but not limited to ; kindergartens, maternal and child health, municipal health and wellbeing, grants and youth programs. We support the growth of our community including but not limited to strategic and statutory planning, regulatory services and community safety.

116

Notes to the Financial Report For the year ended 30 June 2026

ns Shire Council nancial Report

Notes to the Financial Report For the Year Ended 30 June 2026

2.2.2 Summary of income / revenue, expenses, assets and capital expenses by program Income / Revenue 2026 Community Planning and Growth Corporate Services Infrastructure and Environment Office of the CEO Unattributed

$'000 8,561 39,995 18,194 985 67,735

Income / Revenue 2025 Community Planning and Growth Corporate Services Infrastructure and Environment Office of the CEO Unattributed

Expenses $'000 (11,253) (9,943) (36,474) (2,426) (60,095)

Expenses

$'000 6,608 39,154 16,969 885 63,616

$'000 (10,694) (9,736) (32,233) (2,804) (55,467)

Surplus/(Deficit)

Grants included in income / revenue

$'000 (2,691) 30,052 (18,280) (1,440) 7,641

$'000 8,244 10,976 5,660 90 24,971

Surplus/(Deficit) $'000 (4,086) 29,418 (15,264) (1,919) 8,149

Grants included in income / revenue $'000 4,153 12,386 9,771 26,311

Total assets $'000 139,626 16,792 703,124 14,244 873,787

Total assets $'000 143,631 9,228 598,472 33,744 785,075

2025/26 ANNUAL REPORT

117

Notes to the Financial Report For the year ended 30 June 2026 Golden Plains Shire Council 2025/2026 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2026

Note 3 FUNDING FOR THE DELIVERY OF OUR SERVICES 3.1 Rates and charges

2026 $'000

2025 $'000

Council uses Capital Improved Valuation (CIV) as the basis of valuation of all properties within the municipal district. The CIV of a property is its total market value including land and improvements. The valuation base used to calculate general rates for 2025/26 was $11.547 billion (2024/25 $11.751 billion). General Rates Municipal charge Waste management charge Supplementary rates and rate adjustments Interest on rates and charges Total rates and charges

23,839 2,373 4,607 129 274 31,222

21,902 2,928 4,536 243 247 29,855

The date of the latest general revaluation of land for rating purposes within the municipal district was 1 January 2025, and the valuation was first applied in the rating year commencing 1 July 2025. Annual rates and charges are recognised as income when Council issues annual rates notices. Supplementary rates are recognised when a valuation and reassessment is completed and a supplementary rates notice issued. 3.2 User fees Animal Registration Charges Early Childhood Education Subdivision Supervision Fees Gravel Cartage Levy Septic Tank Fees Food Premises Registration Fees Fire Hazard Eradication Fees and Fines Bannockburn Cultural Centre Charges Smythesdale Business Hub Centre Charges Farmers Market Fees Lease of Land Lease of Building Town Planning Transfer Station Income Permit Fee - Community Protection Other Total user fees

429 49 125 97 163 95 47 62 0 26 61 395 120 96 37 87 1,889

378 28 98 190 145 81 57 57 2 30 41 331 45 52 31 67 1,633

User fees by timing of revenue recognition User fees recognised over time User fees recognised at a point in time Total user fees

1,434 456 1,889

1,261 372 1,633

User fees are recognised as revenue at a point in time, or over time, when (or as) the performance obligation is satisfied. Recognition is based on the underlying contractual terms.

118

Golden Plains Council Notes toShire the Financial Report 2025/2026 Financial Report

For the year ended 30 June 2026 Notes to the Financial Report

For the Year Ended 30 June 2026

3.3 Funding from other levels of government Grants were received in respect of the following Summary of grants Commonwealth funded grants State funded grants Total grants received

2026 $'000

2025 $'000

15,783 9,188 24,971

13,798 12,513 26,311

(a) Operating Grants Recurrent - Commonwealth Government Financial Assistance Grants - General Financial Assistance Grants - Local Roads Children's Services

7,038 3,938 -

7,614 4,231 22

Recurrent - State Government Children's Services Community Health Maternal and Child Health Youth projects Community Facilities Environment Projects Total recurrent operating grants

2,640 500 548 125 60 72 14,922

1,999 537 717 97 71 15,290

Non-recurrent - State Government Emergency Management Recreational Leisure & Community Community Health Road Maintenance Planning Community Facilities Environment Projects Children's Services Economic Development Youth projects Waste Management Other Total non-recurrent operating grants Total operating grants

1,721 270 136 152 95 53 60 90 2 20 2,600 17,521

508 3,358 5 32 96 15 69 58 103 4,245 19,534

(b) Capital Grants Recurrent - Commonwealth Government Roads to recovery Total recurrent capital grants

2,569 2,569

595 595

2,012 225

350 265 225 495

1,780 772 91 4,880 7,449

3,747 168 344 587 6,182 6,776

Non-recurrent - Commonwealth Government Roads Bridges Buildings Specialised Recreational Leisure & Community Non-recurrent - State Government Recreational Leisure & Community Roads Waste Management Other Total non-recurrent capital grants Total capital grants 22

2025/26 ANNUAL REPORT

119

Notes to Council the Financial Report Golden Plains Shire 2025/2026 Financial Report

For the year ended 30 June 2026

Notes to the Financial Report For the Year Ended 30 June 2026

(c) Recognition of grant income Before recognising funding from government grants as revenue the Council assesses whether there is a contract that is enforceable and has sufficiently specific performance obligations in accordance with AASB 15 Revenue from Contracts with Customers . When both these conditions are satisfied, the Council: - identifies each performance obligation relating to revenue under the contract/agreement - determines the transaction price - recognises a contract liability for its obligations under the agreement - recognises revenue as it satisfies its performance obligations, at the time or over time when services are rendered. Where the contract is not enforceable and/or does not have sufficiently specific performance obligations, the Council applies AASB 1058 Income of Not-for-Profit Entities . Grant revenue with sufficiently specific performance obligations is recognised over time as the performance obligations specified in the underlying agreement are met. Where performance obligations are not sufficiently specific, grants are recognised on the earlier of receipt or when an unconditional right to receipt has been established. Grants relating to capital projects are generally recognised progressively as the capital project is completed. The following table provides a summary of unspent grants. 2026 $'000

2025 $'000

(d) Unspent grants received on condition that they be spent in a specific manner Operating Balance at start of year Received during the financial year and remained unspent at balance date Received in prior years and spent during the financial year Balance at year end

728 1,262 (560) 1,431

4,003 708 (3,983) 728

Capital Balance at start of year Received during the financial year and remained unspent at balance date Received in prior years and spent during the financial year Balance at year end

2,188 675 (2,188) 675

2,524 2,164 (2,500) 2,188

Monetary Non-monetary Total contributions

3,293 4,147 7,440

1,840 1,675 3,516

Contributions of non monetary assets were received in relation to the following asset classes. Land Infrastructure Total non-monetary contributions

83 4,064 4,147

1,675 1,675

Unspent grants are determined and disclosed on a cash basis. 3.4 Contributions

Monetary and non monetary contributions are recognised as income at their fair value when Council obtains control over the contributed asset.

120

Notes to the Financial Report Plains Shire Council For Golden the year ended 30 June 2026 2025/2026 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2026

3.5 Net gain/(loss) on disposal of property, infrastructure, plant and equipment Proceeds of sale Written down value of assets disposed Total net gain/(loss) on disposal of property, infrastructure, plant and equipment

2026 $'000

2025 $'000

1,371 (421) 950

1,465 (543) 922

298 243 540

375 138 513

The profit or loss on sale of an asset is determined when control of the asset has passed to the buyer. 3.6 Other income Interest on Investment Other Total other income

Interest is recognised as it is earned. Other income is measured at the fair value of the consideration received or receivable and is recognised when Council gains control over the right to receive the income. Note 4 THE COST OF DELIVERING SERVICES 4.1 Employee costs Wages and salaries WorkCover Superannuation Fringe benefits tax Total employee costs

19,556 531 2,587 137 22,811

18,472 577 2,121 152 21,323

98 98 Nil

112 112 Nil

864 1,625 2,489

799 1,210 2,009

(b) Superannuation Council made contributions to the following funds: Defined benefit fund Employer contributions to Local Authorities Superannuation Fund (Vision Super) Employer contributions payable at reporting date. Accumulation funds Employer contributions to Local Authorities Superannuation Fund (Vision Super) Employer contributions - other funds Employer contributions payable at reporting date.

Contributions made exclude amounts accrued at balance date. Most employees in the group are members of various accumulation funds including Vision Super, and other industry and retail funds. As of 30 June 2026, there were 3 employees in the defined benefit funds. For 30 June 2026 the Vested Benefits Index (VBI) for the defined benefits fund is 116.9% and in a good financial position, and therefore it is expected that there will be no change to the Defined Benefit category's funding arrangements from prior years. In the unlikely event that the Fund Actuary determines there is a shortfall, the Fund's participating employers would be required to make an employer contribution to cover the shortfall. It is anticipated any shortfall in subsequent years would be immaterial to the Council.

2025/26 ANNUAL REPORT

121

Notes to the Financial Report ForGolden thePlains yearShire ended Council 30 June 2026 2025/2026 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2026

4.2 Materials and services Delivery of Projects and Services General Maintenance Garbage Operations Contractors and Consultants Vehicle and Machinery Operations Information Technology Utilities Debt Collection and Legal Fee Cleaning Insurance Memberships & Subscriptions Training Printing, Stationery and Postage Telecommunication Advertising Land tax & Windfall Gain tax Building Maintenance Other Materials and services Total materials and services

2026 $'000

2025 $'000

2,684 2,787 3,481 2,249 1,547 1,236 485 427 545 732 343 233 153 161 72 25 21 331 17,514

7,020 2,614 3,129 2,659 1,495 1,414 526 347 531 753 383 267 191 255 105 130 23 271 22,114

14,482 885 2,270 324 17,960

8,039 826 1,370 250 10,484

100

91 355 443 102 467 32 1,569

61 304 495 (392) 535 218 1,321

Expenses are recognised as they are incurred and reported in the financial year to which they relate. 4.3 Depreciation Infrastructure Plant and Machinery Buildings Furniture and Equipment Total depreciation Refer to note 6.2 for a more detailed breakdown of depreciation and amortisation charges and accounting policy. 4.4 Other expenses Auditors' remuneration - VAGO - audit of the financial statements, performance statement and grant acquittals Internal Auditors' remuneration Councillors' allowances De-recognition of Non-current Assets * Landfill Rehabilitation Provision Impairment losses Election Expenses Total other expenses

* The Landfill rehabilitation provision expense relates to an independent review of the estimated cost to rehabilitate the two registered landfills at Rokewood and Teesdale. Both these landfills are no longer in operation.

122

Notes to the Financial Report For the year ended 30 June 2026 Golden Plains Shire Council 2025/2026 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2026

Note 5 Investing in and financing our operations 5.1 Financial assets (a) Cash and cash equivalents Cash on hand Cash at bank Short Term Deposit At call deposits Total cash and cash equivalents

2026 $'000

2025 $'000

3 7,062 6,067 2,738 15,870

2 7,352 0 685 8,040

Cash and cash equivalents include cash on hand, deposits at call, and other highly liquid investments with original maturities of three months or less, net of outstanding bank overdrafts. Term deposits are measured at original cost. Any unrealised gains and losses on holdings at balance date are recognised as either a revenue or expense.

2025/26 ANNUAL REPORT 123

Notes to the Financial Report For the year ended 30 June 2026 Golden Plains Shire Council 2025/2026 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2026

(b) Trade and other receivables

2026 $'000

2025 $'000

Current Statutory receivables Rates debtors Infringement debtors Allowance for expected credit loss - infringements Net GST receivable Other Statutory receivables Other debtors

4,705 376 (281) 122 817 741

4,718 352 (231) 472 571 750

Allowance for expected credit loss - other debtors Total current trade and other receivables

(40) 6,442

(40) 6,593

Short term receivables are carried at invoice amount. An allowance for expected credit loss is recognised based on past experience and other objective evidence of expected losses. Long term receivables are carried at amortised cost using the effective interest rate method. (c) Ageing of Receivables The ageing of the Council's trade & other receivables (excluding statutory receivables) that are not impaired was: Current (not yet due) 557 Past due by up to 30 days 14 Past due between 31 and 180 days 47 Past due between 181 and 365 days 31 Past due by more than 1 year 92 Total trade & other receivables 741

572 4 77 32 65 750

(d) Ageing of individually impaired Receivables At balance date, other debtors representing financial assets with a nominal value of $ $23,453 (2025: $23,453) were impaired. The amount of the allowance raised against these debtors was $ $23,453 (2025: $23,453). They individually have been impaired as a result of their doubtful collection. Many of the long outstanding past due amounts have been lodged with Council's debt collectors or are on payment arrangements. The ageing of receivables that have been individually determined as impaired at reporting date was: Current (not yet due) Past due by more than 1 year Total trade & other receivables

124

23 23

Notes to the Financial Report Golden Plains Shire Council For the year ended 30 June 2026 2025/2026 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2026 2026 $'000

2025 $'000

2,787 602 3,389

4,759 774 5,533

(b) Trust funds and deposits current Current Refundable deposits Emergency Services and Volunteers Fund Retention amounts Total current trust funds and deposits

792 1,031 92 1,915

1,578 644 114 2,336

(c) Contract and other Liabilities Contract liabilties Current Grants received in advance - operating Other Total contract liabilities

1,168 263 1,431

728 310 1,038

Other liabilties Current Deferred capital grants Total Other liabilities Total contract and other liabilities

675 675 2,106

2,188 2,188 3,226

5.2 Payables, trust funds and deposits, and contract and other liabilities (a) Trade and other payables Current Non-statutory payables Trade payables Accrued expenses Total current trade and other payables

Trust funds and deposits Amounts received as deposits and retention amounts controlled by Council are recognised as trust funds until they are returned, transferred in accordance with the purpose of the receipt, or forfeited. Trust funds that are forfeited, resulting in council gaining control of the funds, are to be recognised as revenue at the time of forfeit. Contract Liabilities Contract liabilities reflect consideration received in advance from customers in respect of grants, service level agreements and user fees for construction of assets and operational service delivery. Contract liabilities are derecognised and recorded as revenue when promised goods and services are transferred to the customer. Refer to Note 3. Purpose and nature of items Refundable deposits - Deposits are taken by Council as a form of surety in a number of circumstances, including in relation to building works, tender deposits and the use of civic facilities. Emergency Services and Volunteers Fund - Council is the collection agent for the Emergency Services and Volunteers Fund on behalf of the State Government. Council remits amounts received on a quarterly basis. Amounts disclosed here will be remitted to the State Government in line with that process. Retention Amounts - Council has a contractual right to retain certain amounts until a contractor has met certain requirements or a related warrant or defect period has elapsed. Subject to the satisfactory completion of the contractual obligations, or the elapsing of time, these amounts will be paid to the relevant contractor in line with Council's contractual obligations.

2025/26 ANNUAL REPORT 125

Notes to the Financial Report For the year ended 30 June 2026 Golden Plains Shire Council 2025/2026 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2026

5.3 Interest-bearing liabilities Current Treasury Corporation of Victoria facilities - secured Other Borrowings - secured Total current interest-bearing liabilities

2026 $'000 135 969 1,105

2025 $'000 1,461 1,461

Non-current Treasury Corporation of Victoria facilities - secured Other Borrowings - secured Total non-current interest-bearing liabilities Total

615 5,154 5,768 6,873

5,239 5,239 6,701

Borrowings are secured by Council rates and charges

6,873

6,701

1,105 5,768 0 6,873

1,461 5,239 0 6,701

(a) The maturity profile for Council's borrowings is: Not later than one year Later than one year and not later than five years Later than five years Total

Borrowings are initially measured at fair value, being the cost of the interest bearing liabilities, net of transaction costs. The measurement basis subsequent to initial recognition depends on whether the Council has categorised its interest-bearing liabilities as either financial liabilities designated at fair value through the profit and loss, or financial liabilities at amortised cost. Any difference between the initial recognised amount and the redemption value is recognised in net result over the period of the borrowing using the effective interest method. The classification depends on the nature and purpose of the interest bearing liabilities. The Council determines the classification of its interest bearing liabilities based on contractual repayment terms at every balance date. In classifying borrowings as current or non-current Council considers whether at balance date it has the right to defer settlement of the liability for at least twelve months after the reporting period. Council's loan arrangements include covenants based on Council's financial performance and position at the end of the reporting period. These covenants are assessed for compliance after the reporting period based on specified financial ratios. 5.4 Provisions

Employee

2026 Balance at beginning of the financial year Additional provisions Amounts used Change in the discounted amount arising because of time and the effect of any change in the discount rate Balance at the end of the financial year Provisions - current Provisions - non-current

2025 Balance at beginning of the financial year Additional provisions Amounts used Change in the discounted amount arising because of time and the effect of any change in the discount rate Balance at the end of the financial year Provisions - current Provisions - non-current

126

$ '000

Landfill restoration $ '000

Gravel Pit restoration $ '000

$ '000

3,479 1,954 (1,397)

2,288 300 (144)

884 -

6,651 2,254 (1,541)

4,035

(368) 2,076

217 1,100

(152) 7,211

3,571 464

199 1,877

76 1,024

3,847 3,365

3,350 1,822 (1,692)

2,680 (419)

864 -

6,894 1,822 (2,111)

3,479

27 2,288

20 884

46 6,651

3,164 315

42 2,245

73 811

3,279 3,371

Total

Notes to the Financial Report For the year ended 30 June 2026 Golden Plains Shire Council 2025/2026 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2026

2026 $'000

2025 $'000

96 1,293 176 1,565

93 1,229 122 1,444

Total current employee provisions

283 1,723 2,007 3,571

243 1,477 1,720 3,164

Non-current Long service leave Total non-current employee provisions

464 464

315 315

Aggregate carrying amount of employee provisions: Current Non-current Total aggregate carrying amount of employee provisions

3,571 464 4,035

3,164 315 3,479

(a) Employee provisions Current provisions expected to be wholly settled within 12 months Rostered days off Annual leave Long service leave Current provisions expected to be wholly settled after 12 months Annual leave Long service leave

The calculation of employee costs and benefits includes all relevant on-costs and are calculated as follows at reporting date. Annual leave A liability for annual leave is recognised in the provision for employee benefits as a current liability because the Council does not have an unconditional right to defer settlement of the liability. Liabilities for annual leave are measured at: - nominal value if the Council expects to wholly settle the liability within 12 months; or - present value if the Council does not expect to wholly settle within 12 months. Liabilities that are not expected to be wholly settled within 12 months of the reporting date are recognised in the provision for employee benefits as current liabilities, measured at the present value of the amounts expected to be paid when the liabilities are settled using the remuneration rate expected to apply at the time of settlement. Long service leave Liability for long service leave (LSL) is recognised in the provision for employee benefits. Unconditional LSL is disclosed as a current liability as the Council does not have an unconditional right to defer settlement. Unconditional LSL is measured at nominal value if expected to be settled within 12 months or at present value if not expected to be settled within 12 months. Conditional LSL that has been accrued, where an employee is yet to reach a qualifying term of employment, is disclosed as a non-current liability and measured at present value.

Key assumptions: - discount rate - inflation rate

2026 4.7% 4.2%

2025 4.2% 4.3%

(b) Landfill restoration Current Non-current Total

2026 $'000 199 1,877 2,076

2025 $'000 42 2,245 2,288

2025/26 ANNUAL REPORT 127

Notes to the Financial Report For the year ended 30 June 2026 Golden Plains Shire Council 2025/2026 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2026

Council is obligated to restore two closed landfill sites to a particular standard. The provision for landfill restoration has been calculated based on updated costings of works to be undertaken. The expected cost of works has been estimated based on current understanding of work required to reinstate the site to a suitable standard. Accordingly, the estimation of the provision required is dependent on the accuracy of the forecast timing of the work, work required and related costs. Council reviews the landfill restoration provision on an annual basis, including the key assumptions listed below: Key assumptions: - discount rate - index rate

4.6% 4.2%

3.0% 2.5%

2026 $'000

2025 $'000

Current Non-current Total

76 1,024 1,100

73 811 884

Council operate Sagohill gravel pit to supply gravel for its roads and maintenance projects. The gravel pit has a further 28 years of expected life. Provision has been made to rehabilitate the excavated area at the end of the expected life of the quarry. The expected cost of works has been estimated to reinstate the site to a suitable standard, with the estimated rehabilitation costs to be reviewed annually. The provision has been calculated based on the present value of the expected cost of works to be undertaken. 5.5 Financing arrangements

128

The Council has the following funding arrangements in place as at 30 June 2026. Bank overdraft Credit card facilities Treasury Corporation of Victoria facilities Loan facilities Total facilities

2026 $'000

2025 $'000

2,000 150 750 9,223 12,123

150 6,701 6,851

Used facilities Unused facilities

7,673 4,450

6,721 129

Notes to the Financial Report ForGolden the Plains yearShire ended 30 June 2026 Council 2025/2026 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2026

5.6 Commitments The Council has entered into the following commitments. Commitments are not recognised in the Balance Sheet. Commitments are disclosed at their nominal value and presented inclusive of the GST payable.

2026 Operating Waste Management Cleaning contracts for council buildings Suppliers Total

Later than 1 Later than 2 year and not years and not Not later than later than 2 later than 5 Later than 5 1 year years years years $'000 $'000 $'000 $'000

Capital Roads Recreational, leisure and Community ICT Plant & Machinery Total

2025 Operating Waste Management Cleaning contracts for council buildings Suppliers Total

3,355 536 2,536 6,427

3,439 525 931 4,896

10,091 1,350 2,430 13,870

3,041 1,195 4,235

19,926 2,411 7,092 29,429

925 218 17 317 1,477

105 105

215 215

1,246 218 17 317 1,798

Later than 1 Later than 2 year and not years and not Not later than later than 2 later than 5 Later than 5 1 year years years years $'000 $'000 $'000 $'000

Capital Roads Recreational, leisure and Community Information & communication Technology Plant & Machinery Drainage Total

Total $'000

3,446 516 1,335 5,297

3,390 529 548 4,467

8,462 543 1,726 10,731

5,721 1,859 7,580

21,019 1,588 5,468 28,075

2,276 115 99 552 247 3,290

885 885

226 226

3,388 115 99 552 247 4,402

2025/26 ANNUAL REPORT 129

Notes to the Financial Report For the year ended 30 June 2026 Golden Plains Shire Council 2025/2026 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2026

Note 6 ASSETS WE MANAGE 6.1 Non current assets classified as held for sale Cost of acquisition Capitalised development costs (eg roads, drainage) Total non current assets classified as held for sale

2026 $'000

2025 $'000

197 122 318

231 478 709

Non-current assets classified as held for sale (including disposal groups) are measured at the lower of its carrying amount and fair value less costs of disposal, and are not subject to depreciation. Non-current assets, disposal groups and related liabilities and assets are treated as current and classified as held for sale if their carrying amount will be recovered through a sale transaction rather than through continuing use. This condition is regarded as met only when the sale is highly probable and the asset's sale (or disposal group sale) is expected to be completed within 12 months from the date of classification.

130

Land Buildings Plant and Equipment Infrastructure Total

Summary of Work in Progress

Land Buildings Plant and Equipment Infrastructure Work in progress Total

777 149 5,332 6,258

396

10,032 10,427

$'000

Additions

1,661 10,427 12,088

Additions $'000

Opening WIP

59,188 79,059 6,311 617,806 6,258 768,622

Carrying amount 30 June 2025 $'000

6.2 Property, infrastructure, plant and equipment Summary of property, infrastructure, plant and equipment

Golden Plains Shire Council 2025/2026 Financial Report

(563) (98) (9,300) (9,960)

$'000

Transfers

83 4,064 4,147

Contributions and Found $'000

(34)

(505) (540)

$'000

Write-off

5,903 78,118 84,021

Revaluation $'000

576 51 5,559 6,186

$'000

Closing WIP

(2,270) (1,208) (14,482) (17,960)

Depreciation $'000

Notes to the Financial Report For the Year Ended 30 June 2026

(203) (367) (571)

Disposal $'000 (540) (540)

Write-off $'000 3,133 98 6,729 (9,960) 0

Transfers $'000

59,271 85,824 6,657 691,869 6,186 849,807

Carrying amount 30 June 2026 $'000

Notes to the Financial Report

For the year ended 30 June 2026

2025/26 ANNUAL REPORT

131

132

Carrying amount

7,608

51,663

7,608

Revaluation adjustments

At fair value 30 June 2026 Accumulated depreciation at 30 June 2026

Depreciation and amortisation

Movements in accumulated depreciation

Revaluation Write-off Transfers

59,271

3,447

(2,636)

(136) (244)

(108)

6,083

305 14 319

59,271

3,373

Movements in fair value Additions Contributions

(2,391)

51,663

59,188

5,764

$'000

Heritage buildings

59,188

$'000

Total Land & Land Improvements

73,491

(24,087)

97,578

(1,667) (3,625)

(1,957)

6,737 3,120 9,856

67,260

(20,462)

87,722

$'000

8,886

(2,345)

11,231

(175) (380)

(205)

840 840

8,426

(1,965)

10,392

$'000

85,824

(29,068)

114,892

(1,978) (4,249)

(2,270)

7,881 3,133 11,014

576

(34) (563) (202)

396 -

777

(24,819) 79,059

777

$'000

Work In Progress

103,878

$'000

Buildings - Buildings - non Total Buildings specialised specialised

Notes to the Financial Report For the Year Ended 30 June 2026

51,663

$'000

7,525

Land - non specialised

Land specialised

7,525

At fair value 1 July 2025 Accumulated depreciation at 1 July 2025

(a) Property

Golden Plains Shire Council 2025/2026 Financial Report

145,671

(29,068)

174,739

(1,978) (4,249)

(2,270)

7,881 (34) 2,571 10,895

396 83

139,024

(24,819)

163,843

$'000

Total Property

Notes to the Financial Report

For the year ended 30 June 2026

Notes to the Financial Report For the year ended 30 June 2026 Golden Plains Shire Council 2025/2026 Financial Report

(b) Plant and Equipment

Notes to the Financial Report For the Year Ended 30 June 2026

Plant machinery Fixtures fittings and equipment and furniture

At fair value 1 July 2025 Accumulated depreciation at 1 July 2025 Movements in fair value Additions Disposal Transfers Movements in accumulated depreciation Depreciation and amortisation Accumulated depreciation of disposals

At fair value 30 June 2026 Accumulated depreciation at 30 June 2026 Carrying amount

Work In Progress

Total plant and equipment

$'000

9,563

2,961

149

12,674

(4,281)

(1,933)

(6,214)

5,282

1,029

149

6,460

1,444 (985) 98 557

217 (115) 0 102

(98) (98)

1,661 (1,100) 0 561

(885)

(324)

(1,208)

781 (103)

115 (209)

896 (312)

10,120

3,063

(4,385) 5,735

(2,141) 922

13,235

(6,526) 6,709

2025/26 ANNUAL REPORT 133

134

Carrying amount

At fair value 30 June 2026 Accumulated depreciation at 30 June 2026

Depreciation and amortisation Contributions Accumulated depreciation of disposals Revaluation adjustments Transfers

Movements in accumulated depreciation

Movements in fair value Additions Contributions Revaluation Disposal Write-off Transfers

At fair value 1 July 2025 Accumulated depreciation at 1 July 2025

Golden Plains Shire Council 2025/2026 Financial Report

45,350

(25,018)

(202,098)

577,234

70,368

779,332

76 (1,757)

1,886 (204) 1,207 2,889

2,794 88,721 (261) 3,679 94,933

50 (22,960) (34,581)

44,218

516,882

(962) (870)

(23,261)

(167,517)

(11,671) -

67,480

$'000

684,399

Bridges

Roads

18,484

(10,823)

29,307

12 (937) 5 (1,318)

(399) -

1,025 (40) 1,098 2,083

17,718

(9,506)

27,224

$'000

Footpaths and cycleways

10,751

(5,848)

16,598

(317)

(317) -

254 1,000 1,254

9,813

(5,531)

15,344

$'000

Drainage

35,318

(19,796)

55,114

(8,876) (6) (9,867)

(985) -

19,726 (1,338) 18,389

26,796

(9,929)

36,726

$'000

Recreational, leisure and open spaces

Notes to the Financial Report For the Year Ended 30 June 2026

3,925

(2,375)

6,300

(1,838) (1,917)

(79) -

3,258 389 3,648

2,194

(458)

2,652

$'000

Off street car parks

184

(1,046)

1,230

624

(69)

693

(69)

(69) -

693 693

$'000

5,559

10,032 (505) (9,300) 227

5,332

$'000

Waste Work In Progress Management

184

(1,046)

1,230

$'000

Gravel Pit

697,427

(267,073)

964,501

138 (34,612) (0) (49,826)

(14,482) (870)

10,032 4,934 112,730 (506) (505) (2,571) 124,115

623,138

(217,248)

840,386

$'000

Total Infrastructure

Notes to the Financial Report

For the year ended 30 June 2026

Notes to the Financial Report Golden Plains Shire Council

For2025/2026 the year ended Financial Report 30 June 2026

Notes to the Financial Report For the Year Ended 30 June 2026

Acquisition Initial measurement Council initially measures its property, infrastructure, plant and equipment assets at cost. The cost of an acquired asset is the fair value of the consideration that Council has provided at the date of acquisition plus any incidental costs attributable to the acquisition. Fair value is the price that would be received to sell an asset (or paid to transfer a liability) in an orderly transaction between market participants at the measurement date. Refer to Note 8.4 for more information on how Council measures fair value. Where assets are constructed by Council, cost includes all materials used in construction, direct labour, incurred during construction, and an appropriate share of directly attributable variable and fixed overheads. In accordance with Council's policy, the threshold limits have applied when recognising assets within an applicable asset class and unless otherwise stated are consistent with the prior year. Depreciation Period

Asset recognition thresholds and depreciation periods

Threshold Limit $'000

Property Buildings heritage buildings buildings building improvements Plant and Equipment heritage plant and equipment plant, machinery and equipment fixtures, fittings and furniture computers and telecommunications Infrastructure sealed pavements unsealed pavements sealed surfaces road kerb, channel and minor culverts bridges deck bridges substructure footpaths and cycleways drainage recreational, leisure and community facilities parks, open space and streetscapes off street car parks

100 to 200 years

40 to 200 years

20 to 90 years

3 to 20 years

3 to 10 years

10 to 110 years

10 to 100 years

50 to 120 years

50 to 150 years

20 to 200 years

10 to 100 years

50 to 100 years

10 to 120 years

10 to 100 years

10 to 90 years

Land under roads Council recognises land under roads it controls at fair value. Depreciation and amortisation Buildings, land improvements, plant and equipment, infrastructure, and other assets having limited useful lives are systematically depreciated over their useful lives to the Council in a manner which reflects consumption of the service potential embodied in those assets. Estimates of remaining useful lives and residual values are made on a regular basis with major asset classes reassessed annually. Depreciation rates and methods are reviewed annually. Where assets have separate identifiable components that are subject to regular replacement, these components are assigned distinct useful lives and residual values and a separate depreciation rate is determined for each component. Road earthworks are not depreciated on the basis that they are assessed as not having a limited useful life. Straight line depreciation is charged based on the residual useful life as determined each year. Depreciation periods used are listed above and are consistent with the prior year unless otherwise stated.

2025/26 ANNUAL REPORT 135

Notes to the Financial Report Golden Plains Shire Council For the year ended 30 June 2026 2025/2026 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2026

Repairs and maintenance Where the repair relates to the replacement of a component of an asset and the cost exceeds the capitalisation threshold the cost is capitalised and depreciated. The carrying value of the replaced asset is expensed. Valuation of land and buildings Valuation of Lands were undertaken by a qualified independent valuers Mr William Wright (AAPI CPV) and Mr Stephen Daviey (AAPI CPV) from Opteon Property Group Pty Ltd and Buildings Assets were valued by Mr Ashay Prabhu (MIE(Aust) CPEng, NPER) from Modelve Pty Ltd at 30 June 2025. The valuation of land and buildings is at fair value, being market value based on highest and best use permitted by relevant land planning provisions. Where land use is restricted through existing planning provisions the valuation is reduced to reflect this limitation. This adjustment is an unobservable input in the valuation. The adjustment has no impact on the comprehensive income statement. An indexation revaluation of Buildings was undertaken during the year using indices obtained from the Rawlinsons Australian Construction Handbook. The indexation was applied to the existing building valuations to reflect movements in construction costs and to determine the updated fair value of the asset class. Specialised land is valued at fair value using site values adjusted for englobo (undeveloped and/or unserviced) characteristics, access rights and private interests of other parties and entitlements of infrastructure assets and services. This adjustment is an unobservable input in the valuation. The adjustment has no impact on the comprehensive income statement. Any significant movements in the unobservable inputs for land and land under roads will have a significant impact on the fair value of these assets. Details of the Council’s land and buildings and information about the fair value hierarchy as at 30 June 2026 are as follows:

Non - Specialised Land

Specialised land

Heritage Buildings Specialised Buildings Non - Specialised Buildings Total

136

Level 1

Level2

51,663

Level 3 7,608 3,447 73,491 8,886 93,432

Date of Valuation Jun-25 Jun-25 Jun-26 Jun-26 Jun-26

Type of Valuation Full Full Index Index Index

Notes to the Financial Report ForGolden thePlains year ended Shire Council 30 June 2026 2025/2026 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2026

Valuation of infrastructure

Valuation of bridges infrastructure assets have been undertaken by Mr Antonio Blefari (MEM,MIEAust, NER) registered Certified Practising Valuer from Modelve Pty Ltd as at 30 June 2025. An indexation revaluation of Roads was undertaken during the year using indices obtained from the Rawlinsons Australian Construction Handbook. The indexation was applied to the existing roads valuations to reflect movements in construction costs and to determine the updated fair value of the asset class. The valuation of Recreational, Leisure and Community Facilities, Parks, Open Space and Streetscapes, and Footpaths and Cycleways was undertaken by Bhavin Shah, Principal Consultant, Modelve Pty Ltd, a qualified civil engineer and infrastructure asset valuation specialist (MIEAust). The valuation methodology and key inputs were independently peer reviewed by Ashay Prabhu (MIEAust, CPEng, NPER), a suitably qualified independent valuer, as at 30 June 2026. Fair value is a market-based measurement rather than an entity-specific measurement and represents the price that would be received to sell an asset in an orderly transaction between market participants at the measurement date under current market conditions. Where observable market data is not available, fair value is determined using appropriate valuation techniques and assumptions. The Cost Approach was applied in the valuation of Footpaths and Cycleways, as there is no active and liquid market for these specialised infrastructure assets. The valuation of Off-Street Car Parks was undertaken by Yogi Patwal (BEcon, MPA, MBA, AMP (IPWEA)), Principal Consultant, Brightly Australia. The valuation methodology and key inputs were independently peer reviewed by Blake Gordon Ashay (MBA, BEng (Hons), BBusMan), General Manager and Director, Brightly Australia. The valuation of Council's car park infrastructure assets was based on the Cost Approach, which reflects the amount that would be required at the measurement date to replace the service capacity of an asset (current replacement cost). Fair value was determined using the current replacement cost method, as significant unobservable inputs are required in assessing the fair value of specialised infrastructure assets. This was determined by estimating the gross replacement cost of the asset's full service potential and adjusting for the reported and assessed condition of the asset. The valuation is at fair value based on current replacement cost less accumulated depreciation as at the date of valuation. Details of the Council’s infrastructure and information about the fair value hierarchy as at 30 June 2026 are as follows:

Roads Bridges Footpaths and cycleways Drainage Recreational, leisure and open spaces Car parks Gravel Pit Waste Management Total

Level 1

Level2

Level 3

577,234 45,350 18,484 10,751 35,318 3,925 184 624 691,869

Date of Valuation Jun-26 Jun-25 Jun-26 Jun-25 Jun-26 Jun-26 Jun-26 Jun-26

Type of Valuation Index Full Full Index Full Full Index Full

Description of significant unobservable inputs into level 3 valuations Specialised land and land under roads is valued using a market based direct comparison technique. Significant unobservable inputs include the extent and impact of restriction of use and the market cost of land per square metre. The extent and impact of restrictions on use varies and results in a reduction to surrounding land values between 5% and 95%. The market value of land varies significantly depending on the location of the land and the current market conditions. Currently land values range between $0.41 and $600 per square metre. Specialised buildings are valued using a depreciated current replacement cost technique. Significant unobservable inputs include the current replacement cost and remaining useful lives of buildings. Current replacement costs are calculated on a square metre basis and ranges from $143 to $5,544 per square metre. The remaining useful lives of buildings are determined on the basis of the current condition of buildings and vary from 10 years to 100 years. Replacement cost is sensitive to changes in market conditions, with any increase or decrease in cost flowing through to the valuation. Useful lives of buildings are sensitive to changes in expectations or requirements that could either shorten or extend the useful lives of buildings. Infrastructure assets are valued based on the current replacement cost. Significant unobservable inputs include the current replacement cost and remaining useful lives of infrastructure. The remaining useful lives of infrastructure assets are determined on the basis of the current condition of the asset and vary from 19 years to 120 years. Replacement cost is sensitive to changes in market conditions, with any increase or decrease in cost flowing through to the valuation. Useful lives of infrastructure are sensitive to changes in use, expectations or requirements that could either shorten or extend the useful lives of infrastructure assets.

2025/26 ANNUAL REPORT 137

Notes to the Financial Report

Golden Plains Shire Council For the yearReport ended 30 June 2026 2025/2026 Financial

Notes to the Financial Report For the Year Ended 30 June 2026

6.3 Investments in associates, joint arrangements and subsidiaries

2026 $'000

2025 $'000

(a) Investments in associates Investments in associates accounted for by the equity method are: - Equity in Geelong Regional Library (GRLC)

832

671

Geelong Regional Library (GRLC) Background Council share of the net equity in GRLC is 5.75% (5.99% 2025). The GRLC Board is comprised of eight representatives from five member Councils. Golden Plains Shire Council has one representative on the GRLC Board.

(3)

161

Fair value of Council's investment in Geelong Regional Library

829

832

832 (3) 829

671 161 832

460 460

447 447

Council's share of accumulated surplus Council's share of accumulated surplus at start of year Reported surplus for year Council's share of accumulated surplus(deficit) at end of year Council's share of expenditure commitments Operating commitments Council's share of expenditure commitments

Associates are all entities over which Council has significant influence but not control or joint control. Investments in associates are accounted for using the equity method of accounting, after initially being recognised at cost. Investments in joint arrangements are classified as either joint operations or joint ventures depending on the contractual rights and obligations each investor has, rather than the legal structure of the joint arrangement. For joint operations, Council recognises its direct right to, and its share of jointly held assets, liabilities, revenues and expenses of joint operations. Interests in joint ventures are accounted for using the equity method. Under this method, the interests are initially recognised in the consolidated balance sheet at cost and adjusted thereafter to recognise Council’s share of the post-acquisition profits or losses and movements in other comprehensive income in profit or loss and other comprehensive income respectively.

138

Golden Plains Council Notes toShire the Financial Report 2025/2026 Financial Report

Notes to the Financial Report For the year ended 30 June 2026

For the Year Ended 30 June 2026

Note 7 PEOPLE AND RELATIONSHIPS 7.1 Council and key management remuneration (a) Related Parties Parent entity Golden Plains Shire Council (b) Key Management Personnel Key management personnel (KMP) are those people with the authority and responsibility for planning, directing and controlling the activities of Golden Plains Shire Council. The Councillors, Chief Executive Officer and Directors are deemed KMP. Details of KMP at any time during the year are: Councillors

2026 No.

2025 No.

7 6 13

12 7 19

Helena Kirby (1/07/24 - 26/10/24) (12/11/24 - 30/06/26) Owen Sharkey (1/07/24 - 26/10/24) (12/11/24 - 30/06/26) Mayor ( 20/05/2025 - 30/06/2026) Gavin Gamble (1/07/24 - 26/10/24) (17/01/25 - 30/06/26) Des Phelan (12/11/24 - 30/06/26) Sarah Hayden (12/11/24 - 30/06/26) Emma Robbins (12/11/24 - 30/06/26) Deputy Mayor (11/11/25 - 30/06/26) Dom Cook ( 20/06/25 - 30/06/26) Les Rowe (1/07/24 - 26/10/24) Ian Getsom (1/07/24 - 26/10/24) Brett Cunningham (1/07/24 - 06/05/25) Mayor (1/07/24 - 26/10/24) Clayton Whitfield (1/07/24 - 26/10/24) Lachlan Glen (12/11/24 - 08/12/24 )

Chief Executive Officer and other Key Management Personnel Steven Sagona, Acting Chief Executive Officer - (01/07/25 -22/08/25) Adam McSwain, Chief Executive Officer - (25/08/25 - 30/06/26) Lynnere Gray, Director Corporate Services - (1/07/25 - 30/06/26) Phil Josipovic, Director Infrastructure and Development - (1/07/25 - 30/06/26) Ben Jordan, Acting Director Community, Planning and Growth (23/06/25 - 22/05/26) Jonathan Daly, Director Community, Planning and Growth (25/05/26 - 30/06/26) Total Number of Councillors Total of Chief Executive Officer and other Key Management Personnel Total Number of Key Management Personnel (c) Remuneration of Key Management Personnel Remuneration comprises employee benefits including all forms of consideration paid, payable or provided by Council, or on behalf of the Council, in exchange for services rendered. Remuneration of Key Management Personnel and Other senior staff is disclosed in the following categories. Short-term employee benefits include amounts such as wages, salaries, annual leave or sick leave that are usually paid or payable on a regular basis, as well as non-monetary benefits such as allowances and free or subsidised goods or services. Other long-term employee benefits include long service leave, other long service benefits or deferred compensation. Post-employment benefits include pensions, and other retirement benefits paid or payable on a discrete basis when employment has ceased. Termination benefits include termination of employment payments, such as severance packages.

2025/26 ANNUAL REPORT 139

Notes to the Financial Report

Golden Plains Shire Council For the year ended 30 June 2026 2025/2026 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2026

Total remuneration of key management personnel was as follows: Short-term employee benefits Other long-term employee benefits Post-employment benefits Termination benefits Total

2026 $'000

2025 $'000

1,286 22 79 0 1,387

1,246 15 105 90 1,455

2026 No. 1 5 1 1 1 1 1 1 1 13

2025 No. 2 3 3 1 1 2 1 1 1 1 1 1 1 19

The numbers of key management personnel whose total remuneration from Council and any related entities, fall within the following bands:

$1,000 - $9,999 $10,000 - $19,999 $20,000 - $29,999 $30,000 - $39,999 $40,000 - $49,999 $50,000 - $59,999 $60,000 - $69,999 $70,000 - $79,999 $90,000 - $99,999 $110,000 - $119,999 $210,000 - $219,999 $220,000 - $229,999 $230,000 - $239,999 $240,000 - $249,999 $270,000 - $279,999 (d) Remuneration of other senior staff

Other senior staff are officers of Council, other than Key Management Personnel, whose total remuneration exceeds $170,000 and who report directly to a member of the KMP.

Total remuneration of other senior staff was as follows: Short-term employee benefits Other long-term employee benefits Post-employment benefits Total

2026 $'000

2025 $'000

834 15 72 920

616 15 69 700

2026 No. 3 1 1 5

2025 No. 5 5

920

700

The number of other senior staff are shown below in their relevant income bands: Income Range: $170,000 - $179,999 $180,000 - $189,999 $190,000 - $199.999 $200,000 - $209,999 Total remuneration for the reporting year for other senior staff included above, amounted to:

140

Notes to the Financial Report For the year ended 30 June 2026 Golden Plains Shire Council 2025/2026 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2026

7.2 Related party disclosure (a) Transactions with related parties

2026 $

2025 $

460 27 17

447 33 17

During the period Council entered into the following transactions with related parties. - Contribution to Geelong Regional Library Corporation - G21 Geelong Region Alliance - Tourism midwest Victoria (b) Outstanding balances, loans and commitments with related parties There are no outstanding balance, loans or commitments with related parties

2025/26 ANNUAL REPORT 44

141

Notes to the Financial Report Golden Council30 June 2026 For thePlains yearShire ended 2025/2026 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2026

Note 8 MANAGING UNCERTAINTIES 8.1 Contingent assets and liabilities Contingent assets and contingent liabilities are not recognised in the Balance Sheet, but are disclosed and if quantifiable, are measured at nominal value. Contingent assets and liabilities are presented inclusive of GST receivable or payable, respectively. (a) Contingent assets Contingent assets are possible assets arising from past events, the existence of which will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of Council. At the reporting date, Council had no contingent assets to disclose. (b) Contingent liabilities Contingent liabilities are: - possible obligations that arise from past events, whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the Council; or - present obligations that arise from past events but are not recognised because: - it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation; or - the amount of the obligation cannot be measured with sufficient reliability. - at 30 June 2026, there were nil quantifiable contingent liabilities (2025, nil). Superannuation Council has obligations under a defined benefit superannuation scheme that may result in the need to make additional contributions to the scheme, matters relating to this potential obligation are outlined Note 4.1 . As a result of the volatility in financial markets the likelihood of making such contributions in future periods exists. Liability Mutual Insurance Council was a participant of the MAV Liability Mutual Insurance (LMI) Scheme. The LMI scheme provides public liability and professional indemnity insurance cover. The LMI scheme states that each participant will remain liable to make further contributions to the scheme in respect of any insurance year in which it was a participant to the extent of its participant’s share of any shortfall in the provision set aside in respect of that insurance year, and such liability will continue whether or not the participant remains a participant in future insurance years. MAV Workcare Council was a participant of the MAV WorkCare Scheme. The MAV WorkCare Scheme provided workers compensation insurance. MAV WorkCare commenced business on 1 November 2017 and the last day the Scheme operated as a self-insurer was 30 June 2021. In accordance with the Workplace Injury Rehabilitation and Compensation Act 2013 , there is a six-year liability period following the cessation of the Scheme (to 30 June 2027). During the liability period, adjustment payments may be required (or received). The determination of any adjustment payment is dependent upon revised actuarial assessments of the Scheme's tail claims liabilities as undertaken by Work Safe Victoria. Any adjustments, which are expected to occur at the 3-year and 6-year periods during the liability period will affect participating members. The assessment from WorkSafe Victoria at the 3-year period was a deficiency of $5.776 million payable to WorkSafe Victoria. This was due to evidence of higher-than-expected payments and higher claim lodgements during the first three years of the runoff period.

142

Notes to the Financial Report For the year ended 30 June 2026 Golden Plains Shire Council 2025/2026 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2026

Bank Guarantee – Minister for Energy & Resources Council has issued a Bank Guarantee for the amount of $9,000 in favour of the Minister for Energy & Resources for rehabilitation of the De Motts/Jollys Gravel Pit. Council does not believe that the bank guarantee will be exercised. Bank Guarantee – Department of Natural Resources & Environment Council has issued a Bank Guarantee for the amount of $37,500 in favour of the Department of Natural Resources & Environment for rehabilitation of the Sago Hill Gravel Pit. Council does not believe that the bank guarantee will be exercised. Council has issued a Bank Guarantee for the amount of $17,000 in favour of the Department of Natural Resources & Environment for rehabilitation of the Black Hill Gravel Pit. Council does not believe that the bank guarantee will be exercised. 8.2 Australian Accounting Standards issued but not yet effective Certain new Australian Accounting Standards and interpretations have been published that are not mandatory for the 30 June 2026 reporting period. Council assesses the impact of these new standards. The Australian Accounting Standards Board (AASB) has issued AASB 18 Presentation and Disclosure in Financial Statements. When applicable AASB 18 supersedes AASB 101 Presentation of Financial Statements. AASB 18 aims to improve how entities communicate in their financial statements, with a focus on information about financial performance in the statement of profit or loss. It is expected to result in presentation and disclosure changes, primarily to Council's Comprehensive Income Statement. AASB 18 is expected to first apply to Council for the 2028-29 financial year.

8.3 Financial instruments (a) Objectives and policies The Council's principal financial instruments comprise cash assets, term deposits, receivables (excluding statutory receivables), payables (excluding statutory payables) and bank borrowings. Details of the material accounting policies and methods adopted, including the criteria for recognition, the basis of measurement and the basis on which income and expenses are recognised, in respect of each class of financial asset, financial liability and equity instrument is disclosed in the notes of the financial statements. Risk management is carried out by senior management under policies approved by the Council. These policies include identification and analysis of the risk exposure to Council and appropriate procedures, controls and risk minimisation.

(b) Market risk Market risk is the risk that the fair value or future cash flows of Council financial instruments will fluctuate because of changes in market prices. The Council's exposure to market risk is primarily through interest rate risk with only insignificant exposure to other price risks and no exposure to foreign currency risk. Interest rate risk Interest rate risk refers to the risk that the value of a financial instrument or cash flows associated with the instrument will fluctuate due to changes in market interest rates. Council's interest rate liability risk arises primarily from long term loans and borrowings at fixed rates which exposes council to fair value interest rate risk. Cash flow interest rate risk is the risk that the future cash flows of a financial instrument will fluctuate because of changes in market interest rates. Council has minimal exposure to cash flow interest rate risk through its cash and deposits that are at floating rates. Investment of surplus funds is made with approved financial institutions under the Local Government Act 2020 . Council manages interest rate risk by adopting an investment policy that ensures: - diversification of investment product; - monitoring of return on investment; and - benchmarking of returns and comparison with budget. There has been no significant change in the Council's exposure, or its objectives, policies and processes for managing interest rate risk or the methods used to measure this risk from the previous reporting period. Interest rate movements have not been sufficiently significant during the year to have an impact on the Council's year end result. 46

2025/26 ANNUAL REPORT 143

Notes to the Financial Report Golden Plainsyear Shire Council For the ended 30 June 2026 2025/2026 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2026

(c) Credit risk Credit risk is the risk that a contracting entity will not complete its obligations under a financial instrument and cause Council to make a financial loss. Council have exposure to credit risk on some financial assets included in the balance sheet. Particularly significant areas of credit risk exist in relation to outstanding fees and fines as well as loans and receivables from sporting clubs and associations. To help manage this risk: - council have a policy for establishing credit limits for the entities Council deal with; - council may require collateral where appropriate; and - council only invest surplus funds with financial institutions which have a recognised credit rating specified in council's investment policy. Receivables consist of a large number of customers, spread across the ratepayer, business and government sectors. Credit risk associated with the council's financial assets is minimal because the main debtor is secured by a charge over the rateable property. There are no material financial assets which are individually determined to be impaired. Council may also be subject to credit risk for transactions which are not included in the balance sheet, such as when Council provide a guarantee for another party. Details of our contingent liabilities are disclosed in Note 8.1(b). The maximum exposure to credit risk at the reporting date to recognised financial assets is the carrying amount, net of any allowance for impairment of those assets, as disclosed in the balance sheet and notes to the financial statements. Council does not hold any collateral. (d) Liquidity risk Liquidity risk includes the risk that, as a result of council's operational liquidity requirements it will not have sufficient funds to settle a transaction when required or will be forced to sell a financial asset at below value or may be unable to settle or recover a financial asset. To help reduce these risks Council: - have a liquidity policy which targets a minimum and average level of cash and cash equivalents to be maintained; - have readily accessible standby facilities and other funding arrangements in place; - have a liquidity portfolio structure that requires surplus funds to be invested within various bands of liquid instruments; - monitor budget to actual performance on a regular basis; and - set limits on borrowings relating to the percentage of loans to rate revenue and percentage of loan principal repayments to rate revenue. The Council's maximum exposure to liquidity risk is the carrying amounts of financial liabilities as disclosed on the face of the balance sheet and the amounts related to financial guarantees disclosed in Note 8.1(c), and is deemed insignificant based on prior periods' data and current assessment of risk. There has been no significant change in Council's exposure, or its objectives, policies and processes for managing liquidity risk or the methods used to measure this risk from the previous reporting period. With the exception of borrowings, all financial liabilities are expected to be settled within normal terms of trade. Details of the maturity profile for borrowings are disclosed at Note 5.3. Unless otherwise stated, the carrying amounts of financial instruments reflect their fair value. (e) Sensitivity disclosure analysis Taking into account past performance, future expectations, economic forecasts, and management's knowledge and experience of the financial markets, Council believes the following movements are 'reasonably possible' over the next 12 months: - A parallel shift of + 0.5% and - 0.5% in market interest rates (AUD) from year-end rates of 4.35%. These movements will not have a material impact on the valuation of Council's financial assets and liabilities, nor will they have a material impact on the results of Council's operations.

144

Notes to the Financial Report Plains Shire Council For Golden the year ended 30 June 2026 2025/2026 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2026

8.4 Fair value measurement Fair value hierarchy Council's financial assets and liabilities are not valued in accordance with the fair value hierarchy , Council's financial assets and liabilities are measured at amortised cost. Council measures certain assets and liabilities at fair value where required or permitted by Australian Accounting Standards. AASB 13 Fair Value Measurement aims to improve consistency and reduce complexity by providing a definition of fair value and a single source of fair value measurement and disclosure requirements for use across Australian Accounting Standards. For assets where Council adopts a current replacement cost approach to determine fair value, Council considers the inclusion of site preparation costs, disruption costs and costs to restore another entity's assets in the underlying valuation. All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorised within a fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole: Level 1 — Quoted (unadjusted) market prices in active markets for identical assets or liabilities Level 2 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable; and Level 3 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable. For the purpose of fair value disclosures, Council has determined classes of assets and liabilities on the basis of the nature, characteristics and risks of the asset or liability and the level of the fair value hierarchy as explained above. In addition, Council determines whether transfers have occurred between levels in the hierarchy by re-assessing categorisation (based on the lowest level input that is significant to the fair value measurement as a whole) at the end of each reporting period. Revaluation Subsequent to the initial recognition of assets, non-current physical assets, other than plant and equipment, are measured at their fair value, being the price that would be received to sell an asset (or paid to transfer a liability) in an orderly transaction between market participants at the measurement date. (For plant and equipment carrying amount is considered to approximate fair value given short useful lives). At balance date, the Council reviewed the carrying value of the individual classes of assets measured at fair value to ensure that each asset materially approximated its fair value. Where the carrying value materially differed from the fair value at balance date, the class of asset was revalued.

2025/26 ANNUAL REPORT 145

Notes to the Financial Report Golden Plains Shire Council

For theFinancial year ended 30 June 2026 2025/2026 Report

Notes to the Financial Report For the Year Ended 30 June 2026

Fair value valuations are determined in accordance with a valuation hierarchy. Changes to the valuation hierarchy will only occur if an external change in the restrictions or limitations of use of an asset result in changes to the permissible or practical highest and best use of the asset. In addition, Council undertakes a formal revaluation of land, buildings, and infrastructure assets on a regular basis ranging from 4 to 5 years. The valuation is performed either by experienced council officers or independent experts. The following table sets out the frequency of revaluations by asset class. Asset class

Revaluation frequency

Land Buildings Roads Bridges Footpaths and cycleways Drainage Recreational, leisure and open spaces Other infrastructure

4 years 4 years 5 years 5 years 5 years 5 years 4 years 4 to 5 years

Where the assets are revalued, the revaluation increases are credited directly to the asset revaluation reserve except to the extent that an increase reverses a prior year decrease for that class of asset that had been recognised as an expense in which case the increase is recognised as revenue up to the amount of the expense. Revaluation decreases are recognised as an expense except where prior increases are included in the asset revaluation reserve for that class of asset in which case the decrease is taken to the reserve to the extent of the remaining increases. Within the same class of assets, revaluation increases and decreases within the year are offset. Impairment of assets At each reporting date, the Council reviews the carrying value of its assets to determine whether there is any indication that these assets have been impaired. If such an indication exists, the recoverable amount of the asset, being the higher of the asset's fair value less costs of disposal and value in use, is compared to the assets carrying value. Any excess of the assets carrying value over its recoverable amount is expensed to the comprehensive income statement, unless the asset is carried at the revalued amount in which case, the impairment loss is recognised directly against the revaluation surplus in respect of the same class of asset to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same class of asset. The impairment policy above does not apply to Council's property, infrastructure, specialised buildings and other non-current physical assets subsequently measured at fair value. These are primarily non-cash generating assets of not-for-profit entities, which are typically specialised in nature and held for continuing use of their service capacity. Their recoverable amount is expected to be materially the same as fair value determined under AASB 13 Fair Value Measurement, with the consequence that AASB 136 Impairment of Assets does not apply to such assets that are regularly revalued.

8.5 Events occurring after balance date No matters have occurred after balance sheet date that need to disclose in the financial statement.

146

Notes to the Financial Report Golden Plains Shire Council

For the2025/2026 year ended June 2026 Financial 30 Report Note 9 OTHER MATTERS

9.1 Reserves (a) Asset revaluation reserves 2026 Property Land Land Under Roads Buildings Infrastructure Roads Bridges Footpaths and cycleways Drainage Recreational, leisure and open spaces Offstreet car parks Total asset revaluation reserves 2025 Property Land Land Under Roads Buildings Infrastructure Roads Bridges Footpaths and cycleways Drainage Recreational, leisure and open spaces Offstreet car parks Total asset revaluation reserves

Notes to the Financial Report For the Year Ended 30 June 2026 Balance at beginning of reporting period $'000

Increase Balance at end of (decrease) reporting period $'000 $'000

37,974 2,733 53,553 94,261

5,903 5,903

37,974 2,733 59,456 100,164

396,483 28,144 6,188 5,670 2,363 449 439,296 533,557

65,761 88 10,850 1,420 78,118 84,021

462,244 28,144 6,276 5,670 13,213 1,869 517,414 617,578

33,663 2,733 19,182 55,579

4,311 34,371 38,682

37,974 2,733 53,553 94,261

303,105 23,240 4,053 4,374 175 334,947 390,525

93,379 4,904 2,134 1,296 2,363 274 104,349 143,032

396,483 28,144 6,188 5,670 2,363 449 439,296 533,557

The asset revaluation reserve is used to record the increased (net) value of Council's assets over time.

2025/26 ANNUAL REPORT 147

Notes to the Financial Report Golden Plains Shire Council 2025/2026 Financial Report 30 June 2026 For the year ended

Notes to the Financial Report For the Year Ended 30 June 2026 Balance at beginning of reporting period $'000

Transfer from accumulated surplus $'000

2026 Recreation Lands Unexpended project reserve LSL Investment Reserve Developer Contribution reserve Quarry Levy Waste Management Total Other reserves

3,139 3,646 315 682 0 2,161 9,944

641 4,451 149 97 493 5,830

(65) (3,646) (86) (97) (127) (4,021)

3,715 4,451 464 596 0 2,528 11,753

2025 Recreation Lands Unexpended project reserve LSL Investment Reserve Developer Contribution reserve Quarry Levy Waste Management Total Other reserves

2,874 8,725 236 682 159 1,886 14,562

346 3,646 78 315 190 1,348 5,924

(80) (8,725) (315) (348) (1,072) (10,541)

3,139 3,646 315 682 0 2,161 9,944

(b) Other reserves

Purposes of Other Reserve Recreation Lands

These funds relate to Public Open Space Contributions collected from property developers. The funds are utilised to develop open space (including recreation facilities) areas thoughout the Shire.

Unexpended project reserve

These funds have been received or commited in prior year/s and are held to enable Council to deliver the corresponding projects.

LSL Investment Reserve

These funds relate to the non-current portion of Council's Long Service Leave liability.

Developer Contribution reserve

These funds relate to Developer Contributions collected from property developers. The funds are utilised to develop new community infrastructure.

Quarry Levy

These funds are collected from Quarry operators and the funds are utilised to maintain the local road network utilised by these quarries.

Waste Management

These funds relate to the waste management charges collected from customers less associated waste management expenses therefore represent the surplus generated from providing waste management services. The funds are committed to future waste management expenses and are held to offset the expected increase in recycling disposal costs.

148

Transfer to accumulated Balance at end of surplus reporting period $'000 $'000

Notes to the Financial Report Golden Plains Shire Council 2025/2026 Financial Report For the year ended 30 June 2026

Notes to the Financial Report For the Year Ended 30 June 2026

9.2 Reconciliation of cash flows from operating activities to surplus/(deficit)

2026 $'000

2025 $'000

Surplus for the year Non-cash adjustments Depreciation/amortisation Cost of Infrastructure assets written-off to Income Statement Impairment losses Landfill and gravel pit restoration provision present value movement (Profit)/loss on disposal of property, infrastructure, plant and equipment Contributions - Non-monetary assets Share of net profits of associate Finance cost

7,641

8,149

17,960 443 517 148 (950) (4,147) 3 192

10,484 495 616 46 (922) (1,675) (161) 129

Change in assets and liabilities: (Increase)/decrease in trade and other receivables (Increase)/decrease in accrued income (Increase)/decrease in prepayments Increase/(decrease) in trade payables Increase/(decrease) in contract and other liabilities (Increase)/decrease in GST asset Increase/(decrease) in accrued expenses (Increase)/decrease in inventories Increase/(decrease) in trust funds Increase/(decrease) in provisions

(248) (11) (155) (4,778) (1,120) 349 2,491 (74) (421) 556

(833) 820 47 858 (3,481) 56 (73) 9 67 129

Net cash provided by operating activities

18,396

14,763

9.3 Superannuation Council makes the majority of its employer superannuation contributions in respect of its employees to the Local Authorities Superannuation Fund Vision Super. This Fund has two categories of membership, accumulation and defined benefit, each of which is funded differently. Obligations for contributions to the Fund are recognised as an expense in the Comprehensive Income Statement when they are made or due. Accumulation The Fund's accumulation category, Vision MySuper/Vision Super Saver, receives both employer and employee contributions on a progressive basis. Employer contributions are normally based on a fixed percentage of employee earnings (for the year ended 30 June 2026, this was 12% as required under Superannuation Guarantee (SG) legislation (2025: 11.5%)). Defined Benefit Council does not use defined benefit accounting for its defined benefit obligations under the Fund's Defined Benefit category. This is because the Fund's Defined Benefit category is a pooled multi-employer sponsored plan. There is no proportional split of the defined benefit liabilities, assets or costs between the participating employers as the defined benefit obligation is a floating obligation between the participating employers and the only time that the aggregate obligation is allocated to specific employers is when a call is made. As a result, the level of participation of Council in the Fund cannot be measured as a percentage compared with other participating employers. Therefore, the Fund Actuary is unable to allocate benefit liabilities, assets and costs between employers for the purposes of AASB 119 Employee Benefits. Note 10 Change in Accounting Policy There have been no changes to accounting policies in the 2025-26 year. 52

2025/26 ANNUAL REPORT 149

03: PERFORMANCE STATEMENT 150

Performance Report Table of Contents

Certification of the Performance Statement

152

Victorian Auditor – General’s Office Audit Report

153

1. Description Of Municipality

155

2. Service Performance Indicators

156

3. Financial Performance Indicators

160

4. Sustainable Capacity Indicators

165

5. Notes To The Accounts

168

5.1. Basis Of Preparation

168

5.2. Definitions

169

2025/26 ANNUAL REPORT

151

Certification of the Performance Statement

152

Independent Auditor’s Report To the Councillors of Golden Plains Shire Council Opinion

I have audited the accompanying performance statement of Golden Plains Shire Council (the council) which comprises the: • • • • • •

description of municipality for the year ended 30 June 2026 service performance indicators for the year ended 30 June 2026 financial performance indicators for the year ended 30 June 2026 sustainable capacity indicators for the year ended 30 June 2026 notes to the accounts certification of the performance statement.

In my opinion, the performance statement of Golden Plains Shire Council in respect of the year ended 30 June 2026 presents fairly, in all material respects, in accordance with the performance reporting requirements of Part 4 of the Local Government Act 2020 and Local Government (Planning and Reporting) Regulations 2020. Basis for Opinion

I have conducted my audit in accordance with the Audit Act 1994 which incorporates the Australian Standards on Assurance Engagements. I further describe my responsibilities under that Act and those standards in the Auditor’s Responsibilities for the Audit of the performance statement section of my report. My independence is established by the Constitution Act 1975. My staff and I are independent of the council in accordance with the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) that are relevant to my audit of the performance statement in Victoria. My staff and l have also fulfilled our other ethical responsibilities in accordance with the Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Councillors' responsibilities for the performance statement

The Councillors are responsible for the preparation and fair presentation of the performance statement in accordance with the performance reporting requirements of the Local Government Act 2020 and Local Government (Planning and Reporting) Regulations 2020 and for such internal control as the Councillors determines is necessary to enable the preparation and fair presentation of a performance statement that is free from material misstatement, whether due to fraud or error.

2025/26 ANNUAL REPORT 153

Auditor’s responsibilities for the audit of the performance statement

As required by the Audit Act 1994, my responsibility is to express an opinion on the performance statement based on the audit. My objectives for the audit are to obtain reasonable assurance about whether the performance statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Australian Standards on Assurance Engagements will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the decisions of users taken on the basis of this performance statement. As part of an audit in accordance with the Australian Standards on Assurance Engagements, I exercise professional judgement and maintain professional scepticism throughout the audit. I also: •

•

identify and assess the risks of material misstatement of the performance statement, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the council’s internal control evaluate the overall presentation, structure and content of the performance statement, including the disclosures, and whether performance statement represents the underlying events and results in a manner that achieves fair presentation.

MELBOURNE 23 October 2026

154

Travis Derricott as delegate for the Auditor-General of Victoria

1. Description of Municipality For the year ended 30 June 2026

Section 1. Description of municipality For the year ended 30 June 2026 Renowned for its award-winning food and wine, community markets, iconic music festivals, rich gold mining history and friendly communities, Golden Plains Shire is an attractive destination to live, visit or connect. Situated between Victoria’s two largest regional cities, Geelong and Ballarat, Golden Plains Shire (the Shire) is a large municipality of 2,705 square kilometres, with a socioeconomically diverse population of approximately 27,000 people living in 56 vibrant rural communities, reflecting a population growth of approximately 2.4 per cent per annum. Golden Plains Shire has a strong sense of community, with people working together to achieve common goals and outcomes. This community spirit benefits the entire Shire and Council will continue to engage with the community to help achieve shared goals and outcomes. Residents value the character of Golden Plains’ small townships and communities, local facilities and services, and natural environment. Our sweeping landscapes, rugged bush and award-winning businesses combine with historic townships and growing communities to make a wonderful place to live, visit and connect. New residents, particularly young families, are attracted to the area’s rural lifestyle, affordable housing and proximity to the services and jobs available, as well as those in Melbourne, Geelong, Ballarat, and the Surf Coast. The Shire offers significant opportunities for business, investment, sustainable development and employment, supporting the continued growth, resilience and prosperity of local communities. There are approximately 2,450 businesses operating across a range of industries including agriculture, construction, retail and home-based enterprises. There is a strong agricultural sector, with a history of wool, sheep and grain production. The Shire also has a significant intensive agriculture sector, including poultry, pigs, beef cattle, goat dairy and viticulture production. This supports the region’s tourism offering, with visitors attracted to the region’s picturesque wineries, gourmet food producers, agri-tourism and the monthly Golden Plains Farmers’ Market. Golden Plains Shire is one of Victoria’s leading producers of eggs and chicken meat, producing nearly a quarter of Victoria’s eggs. The 4,000-hectare Golden Plains Food Production Precinct near Lethbridge supports continued investment and growth in intensive agriculture and food production. Golden Plains Shire spans the traditional lands of the Wadawurrung and Eastern Maar People, who are the Traditional Owners and Custodians of the land. Council acknowledges and respects their continuing connection to Country, culture and community.

2025/26 ANNUAL REPORT 155

156

[Number of successful animal management prosecutions / Number of animal management prosecutions] x 100

Animal management prosecutions

Animal Management Health and safety

[Number of visits to aquatic facilities / Municipal population]

Utilisation of aquatic facilities

Aquatic Facilities Utilisation

For the year ended 30 June 2026

0.00

Actual

0.00

2024

2023

50%

0.00

Actual

2025

Results

Section 2. Service performance indicators

N/A

Target as per budget

100%

0.00

Actual

2026

Council operates the Bannockburn Heart integrated outdoor water play park and playground. As the Bannockburn Heart is an outdoor, publicly accessible play space, and does not operate through an admission system, utilisation cannot be accurately measured. For this reason, reporting against this indicator is not applicable.

Comments

2. Service Performance Indicators

For the year ended 30 June 2026

[percentage of the population that are registered library members] x100

Library membership

Libraries Participation

Satisfaction with community consultation and engagement (community satisfaction rating out of 100 with the consultation and engagement efforts of Council)

Governance Satisfaction

[Number of critical non-compliance outcome notifications and major non-compliance notifications about a food premises followed up / Number of critical non-compliance outcome notifications and major non-compliance notifications about a food premises] x100

Critical and major non-compliance outcome notifications

Food Safety Health and safety

#N/A

15.49%

100.00%

Actual

88.89%

2024

2023

16.30%

100.00%

Actual

2025

Results

N/A

Target as per budget

16.64%

100.00%

Actual

2026

Community satisfaction with Council's consultation and engagement activities increased from 39 to 41. During 2025/2026, Council delivered a broad range of consultation and engagement activities to support community participation in planning, decision-making and service delivery.

Comments

2. Service Performance Indicators

For the year ended 30 June 2026

2025/26 ANNUAL REPORT 157

158

(percentage of sealed local roads that are below the renewal intervention level set by Council and not requiring renewal)

Sealed local roads below the intervention level

Roads Condition

[Number of Aboriginal children who attend the MCH service at least once (in the year) / Number of Aboriginal children enrolled in the MCH service] x100

Participation in the MCH service by Aboriginal children

Participation

[Number of children who attend the MCH service at least once (in the year) / Number of children enrolled in the MCH service] x100

Participation in the MCH service

Maternal and Child Health (MCH) Participation

98.94%

82.22%

100.00%

80.33%

79.82%

Actual

80.75%

2024

2023

97.76%

75.00%

78.90%

Actual

2025

Results

98.48%

N/A

Target as per budget

98.49%

69.23%

78.98%

Actual

2026

The proportion of sealed local roads maintained below Council's renewal intervention level increased slightly during 2025/2026. The result reflects the ongoing investment in maintaining and renewing the sealed road network.

Comments

2. Service Performance Indicators

For the year ended 30 June 2026

[Weight of recyclables and green organics collected from kerbside bins / Weight of garbage, recyclables and green organics collected from kerbside bins] x100

Kerbside collection waste diverted from landfill

Waste Management Waste diversion

(percentage of planning application decisions made within the relevant required time)

Planning applications decided within the relevant required time

Statutory Planning Service standard

35.32%

33.63%

52.73%

Actual

46.50%

2024

2023

29.63%

77.62%

Actual

2025

Results

36.00%

65.00%

Target as per budget

26.91%

93.62%

Actual

2026

Comments

2. Service Performance Indicators

For the year ended 30 June 2026

2025/26 ANNUAL REPORT 159

160

[Sum of all general rates and municipal charges / Number of property assessments]

Average rate per property assessment

Revenue level

$1,867.91

$2,020.23

$4,375.23

$4,215.65

Expenses per property assessment

[Total expenses / Number of property assessments]

Actual

2024

Dimension/indicator/ measure Efficiency Expenditure level

2023

For the year ended 30 June 2026

$2,051.97

$4,539.41

Actual

2025

N/A

Actual

$2,108.80

$4,811.06

2026

$4,880.65

Target As per budget

Section 3. Financial performance indicators

$2,203.51

$4,918.90

Forecast

2027

$2,295.60

$5,091.17

Forecast

2028

$2,371.40

$5,145.83

Forecast

2029

$2,438.94

$5,267.11

Forecast

2030

The average rate per property assessment increased during 2025/2026 in line with Council's adopted rating strategy and annual revenue requirements, supporting the delivery of services, asset maintenance and infrastructure renewal.

Expenses per property assessment increased slightly during 2025/2026. The result reflects higher operating expenditure, including increased depreciation following asset revaluations, while continuing to support services and infrastructure for a growing municipality.

Material Variations and Comments

3. Financial Performance Indicators

For the year ended 30 June 2026

[Unrestricted cash / Current liabilities] x100

Unrestricted cash compared to current liabilities

Unrestricted cash

[Current assets / Current liabilities] x100

Current assets compared to current liabilities

Liquidity Working capital

Dimension/indicator/ measure

42.03%

153.27%

Actual

2023

41.30%

112.84%

Actual

2024

-11.13%

98.65%

Actual

2025

N/A

61.60%

Target As per budget Actual

24.97%

187.27%

2026

42.41%

71.53%

Forecast

2027

43.53%

82.79%

Forecast

2028

47.57%

83.21%

Forecast

2029

70.37%

110.52%

Forecast

2030

The unrestricted cash ratio improved significantly during 2025/2026 from -11.13% to 24.97%. The result was driven by active cash management, including short-term deposits and ongoing monitoring as well as the advance receipt of 80% of Council's 2026/27 Financial Assistance Grant in June 2026, contributing to a stronger unrestricted cash position at June 2026.

The working capital ratio increased during 2025/2026, reflecting a stronger current asset position relative to current liabilities. The result was supported by new borrowings, a reduced capital works program in 2025/2026 and the advance receipt of 80% of Council's 2026/27 Financial Assistance Grant in June 2026, which increased cash balances and strengthened Council's capacity to meet its short-term obligations.

Material Variations and Comments

3. Financial Performance Indicators

For the year ended 30 June 2026

2025/26 ANNUAL REPORT

161

162

[Non-current liabilities / Own source revenue] x100

Non-current liabilities compared to own source revenue

Indebtedness

[Interest and principal repayments on interest bearing loans and borrowings / Rate revenue] x100

Loans and borrowings repayments compared to rates

[Interest bearing loans and borrowings / Rate revenue] x100

Loans and borrowings compared to rates

Obligations Loans and borrowings

Dimension/indicator/ measure

37.23%

6.80%

36.64%

Actual

2023

29.55%

6.37%

28.75%

Actual

2024

25.07%

5.76%

21.93%

Actual

2025

N/A

Target As per budget

2026

24.70%

2.34%

20.91%

Actual

22.12%

5.61%

26.74%

Forecast

2027

22.55%

7.03%

27.89%

Forecast

2028

16.16%

6.70%

22.12%

Forecast

2029

13.41%

7.60%

13.79%

Forecast

2030

The ratio remained broadly consistent with recent years, reflecting Council's ongoing management of long-term liabilities relative to revenue generated from rates, fees and charges.

The ratio decreased during 2025/2026 due to lower loan repayment obligations relative to rate revenue. Council's debt remains manageable and borrowing levels continue to be actively monitored through longterm financial planning.

The ratio decreased slightly during 2025/2026 as scheduled loan repayments reduced overall borrowings. Borrowing levels remain within Council's long-term financial parameters, with future borrowings planned to support capital project delivery.

Material Variations and Comments

3. Financial Performance Indicators

For the year ended 30 June 2026

[Adjusted underlying surplus (deficit)/ Adjusted underlying revenue] x100

Adjusted underlying surplus (or deficit)

Operating position Adjusted underlying result

[Asset renewal and asset upgrade expense / Asset depreciation] x100

Asset renewal and upgrade compared to depreciation

Asset renewal and upgrade

Dimension/indicator/ measure

-11.19%

107.70%

Actual

2023

-21.36%

125.41%

Actual

2024

0.52%

172.94%

Actual

2025

2026

N/A

130.10%

Target As per budget

-2.36%

60.13%

Actual

-12.16%

72.48%

Forecast

2027

-9.30%

75.86%

Forecast

2028

-6.67%

70.45%

Forecast

2029

-6.46%

57.49%

Forecast

2030

Council recorded an adjusted underlying deficit of 2.36% in 2025/2026, compared to an adjusted underlying surplus of 0.52% in 2024/2025. The result was influenced by increased operating expenditure, including higher depreciation following asset revaluations for 2024/2025. The impact of these costs was partially offset by the advance receipt of Council's 2026/27 Financial Assistance Grant funding.

The ratio decreased during 2025/2026 as a result of lower expenditure on asset renewal and upgrade projects due to cash restrictions and a substantial increase in depreciation following asset revaluations for 2024/2025.

Material Variations and Comments

3. Financial Performance Indicators

For the year ended 30 June 2026

2025/26 ANNUAL REPORT 163

164

[Rate revenue / Capital improved value of rateable properties in the municipality] x100

Rates compared to property values

Rates effort

[Rate revenue / Adjusted underlying revenue] x100

Rates compared to adjusted underlying revenue

Rates concentration

Stability

Dimension/indicator/ measure

0.31%

57.63%

Actual

2023

0.27%

66.40%

Actual

2024

0.26%

54.79%

Actual

2025

N/A

60.60%

Target As per budget

2026

0.28%

56.00%

Actual

0.31%

64.11%

Forecast

2027

0.32%

63.53%

Forecast

2028

0.34%

64.38%

Forecast

2029

0.36%

65.41%

Forecast

2030

The ratio increased slightly during 2025/2026. Growth in rate revenue and property values remained broadly consistent and reflects Council's commitment to maintaining long-term financial sustainability within the rate cap framework.

The ratio remained broadly consistent with previous years. The result reflects increased rate revenue and the timing of Financial Assistance Grant funding received during 2025/2026.

Material Variations and Comments

3. Financial Performance Indicators

For the year ended 30 June 2026

[Value of infrastructure / Municipal population]

Infrastructure per head of municipal population

[Total expenses / Municipal population]

Expenses per head of municipal population

Population

Indicator / measure [formula]

For the year ended 30 June 2026

$20,822.74

$21,705.24

Actual

2025

$26,936.78

$2,106.05

Results

$2,052.21

Actual

$2,078.00

2024

2023

Section 4. Sustainable capacity indicators

$29,697.11

$2,257.51

Actual

2026

Infrastructure per head of population increased during 2025/2026 following independent revaluations of footpaths, car parks and open space and recreation assets completed at 30 June 2026.

Expenses per head of population increased during 2025/2026 as operating expenditure grew at a faster rate than population. The result reflects increased service delivery costs, primarily due to higher depreciation following the revaluation of Council assets.

Comments

4. Sustainable Capacity Indicators

For the year ended 30 June 2026

2025/26 ANNUAL REPORT 165

166

[Recurrent grants / Municipal population]

Recurrent grants per head of municipal population

Recurrent grants

[Own-source revenue / Municipal population]

Own-source revenue per head of municipal population

Own-source revenue

[Municipal population / Kilometres of local roads]

Population density per length of road

Indicator / measure [formula]

14.78

14.51

$525.34

$242.47

$1,304.79

Actual

$1,213.87

2024

2023

Results

$603.11

$1,304.25

15.10

Actual

2025

$657.02

$1,389.03

15.26

Actual

2026

The result increased during 2025/2026 due to the timing of Financial Assistance Grant funding received during the financial year. Grant funding remains an important source of revenue supporting Council services and infrastructure.

Own-source revenue per head of population marginally increased during 2025/2026, reflecting growth in rates, fees and charges, as well as other revenue sources available to support Council service delivery.

Population density increased slightly during 2025/2026 as population growth continued across the municipality. Golden Plains Shire remains a large rural municipality with an extensive local road network relative to its population.

Comments

4. Sustainable Capacity Indicators

For the year ended 30 June 2026

[Number of permanent staff resignations and terminations / Average number of permanent staff for the financial year] x100

Percentage of staff turnover

Workforce turnover

[Index of Relative Socio-Economic Disadvantage by decile]

Relative Socio-Economic Disadvantage

Disadvantage

Indicator / measure [formula]

17.6%

15.9%

8.00

Actual

8.00

2024

2023

Results

17.1%

8.00

Actual

2025

15.1%

8.00

Actual

2026

Staff turnover decreased during 2025/2026 from 17.11% to 15.09%. The result reflects improved workforce stability and employee retention across the organisation.

Golden Plains Shire Council continues to record a SocioEconomic Indexes for Areas (SEIFA) decile of 8. The result remains unchanged from previous years and is based on Australian Bureau of Statistics data.

Comments

4. Sustainable Capacity Indicators

For the year ended 30 June 2026

2025/26 ANNUAL REPORT 167

5. Notes to the Accounts For the year ended 30 June 2026

Section 5. Notes to the accounts 5.1. Basis of preparation Council is required to prepare and include a performance statement within its annual report. The performance statement includes the results of the prescribed, service performance, financial performance and sustainable capacity indicators and measures together with a description of the municipal district, an explanation of material variations in the results and notes to the accounts. This statement has been prepared to meet the requirements of the Local Government Act 2020 and Local Government (Planning and Reporting) Regulations 2020. Where applicable the results in the performance statement have been prepared on accounting bases consistent with those reported in the Financial Statements. The other results are based on information drawn from council information systems or from third parties (e.g., Australian Bureau of Statistics or the Council’s satisfaction survey provider). The performance statement presents the actual results for the current year and the previous three years, along with the current year's target, if mandated by the Local Government (Planning and Reporting) Regulations 2020. Additionally, for the prescribed financial performance indicators and measures, the performance statement includes the target budget for the current year and the results forecast for the period 2026-27 to 2029-30 by the council's financial plan. The Local Government (Planning and Reporting) Regulations 2020 requires explanation of any material variations in the results contained in the performance statement. Council has adopted materiality thresholds relevant to each indicator and measure and explanations have not been provided for variations below the materiality thresholds unless the variance is considered to be material because of its nature.

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5. Notes to the Accounts For the year ended 30 June 2026

5.2. Definitions Key term

Definition

Aboriginal children

means a child who is an Aboriginal person

Aboriginal person

has the same meaning as in the Aboriginal Heritage Act 2006

adjusted underlying revenue

means total income other than: •

non-recurrent grants used to fund capital expenditure; and

•

non-monetary asset contributions; and

•

contributions to fund capital expenditure from sources other than those referred to above

adjusted underlying surplus (or deficit)

means adjusted underlying revenue less total expenditure

annual report

means an annual report prepared by a council under section 98 of the Act

asset renewal expenditure

means expenditure on an existing asset or on replacing an existing asset that returns the service capability of the asset to its original capability

asset upgrade expenditure

means expenditure that— (a) enhances an existing asset to provide a higher level of service; or (b) extends the life of the asset beyond its original life

critical noncompliance outcome notification

means a notification received by council under section 19N(3) or (4) of the Food Act 1984 , or advice given to council by an authorized officer under that Act, of a deficiency that poses an immediate serious threat to public health

current assets

has the same meaning as in the Australian Accounting Standards

current liabilities

has the same meaning as in the Australian Accounting Standards

food premises

has the same meaning as in the Food Act 1984

intervention level

means the level set for the condition of a road beyond which a council will not allow the road to deteriorate and will need to intervene

local road

means a sealed or unsealed road for which the council is the responsible road authority under the Road Management Act 2004

major noncompliance outcome notification

means a notification received by a council under section 19N(3) or (4) of the Food Act 1984, or advice given to council by an authorized officer under that Act, of a deficiency that does not pose an immediate serious threat to public health but may do so if no remedial action is taken

MCH

means the Maternal and Child Health Service provided by a council to support the health and development of children within the municipality from birth until school age

non-current liabilities

means all liabilities other than current liabilities

own-source revenue

means adjusted underlying revenue other than revenue that is not under the control of council (including government grants)

population

means the resident population estimated by council

2025/26 ANNUAL REPORT 169

5. Notes to the Accounts For the year ended 30 June 2026

Key term

Definition

rate revenue

means revenue from general rates, municipal charges, service rates and service charges

relative socioeconomic disadvantage

in relation to a municipal district, means the relative socio-economic disadvantage, expressed as a decile for the relevant financial year, of the area in which the municipal district is located according to the Index of Relative SocioEconomic Disadvantage of SEIFA

restricted cash

means cash, cash equivalents and financial assets, within the meaning of the Australian Accounting Standards, not available for use other than for a purpose for which it is restricted, and includes cash to be used to fund capital works expenditure from the previous financial year

SEIFA

means the Socio-Economic Indexes for Areas published from time to time by the Australian Bureau of Statistics on its Internet site

unrestricted cash

means all cash and cash equivalents other than restricted cash

5.3. Other Matters Overview of 2025/2026 Performance during 2025/2026 was influenced by external factors including continued population growth and associated increases in demand for Council services and infrastructure. Seasonal weather conditions also affected the delivery and maintenance of some services and assets across the municipality.

170

© Golden Plains Shire Council, 2026 2 Pope Street, Bannockburn, VIC 3331 19 Heales Street, Smythesdale, VIC 3351 PO Box 111, Bannockburn, VIC 3331 5220 7111 enquiries@gplains.vic.gov.au goldenplains.vic.gov.au CUSTOMER HUB HOURS Bannockburn (Civic Centre) 8.30am to 5pm, Monday to Friday Smythesdale (The Well) 8.30am to 5pm, Monday to Friday @GPSCouncilNews lovegoldenplains GoldenPlainsShire

Cover photo: Pam Hutchinson