In accordance with Section 428 of the Local Government Act, 1993
Annual Report 2014/2015
Table of Contents SECTION 1 Message from the Mayor and the General Manager ................................................... 5
SECTION 2 About the Annual Report .............................................................................................. 9
SECTION 3 What Makes Griffith Unique ....................................................................................... 12
SECTION 4 Our Organisation ........................................................................................................ 15
SECTION 5 Our Community’s Vision for the Future ...................................................................... 21
SECTION 6 Our Services for the Community ................................................................................ 23
SECTION 7 Statutory Reporting Requirements ............................................................................. 29 Rates & Charges ........................................................................................................ 30 Overseas Visits .......................................................................................................... 30 Payment of Expenses & Provision of Facilities to Councillors ................................... 30 Contracts for Goods & Services ................................................................................. 63 Legal Proceedings ..................................................................................................... 63 Private Works ............................................................................................................. 64 Donations Under Section 356 .................................................................................... 64 External Bodies Exercising Functions Delegated by Council ..................................... 64 Controlling Interests in Companies ............................................................................ 64 Corporate, Partnerships & Joint Ventures .................................................................. 65 Statement of Activities to Implement EEO Management Plan ................................... 69 Statement of Number of Senior Staff ......................................................................... 69 Stormwater Management Services ............................................................................ 70 Statement of Environment Report .............................................................................. 72 Environmental Upgrade Agreement ........................................................................... 72 Special Variation Expenditure .................................................................................... 72 Capital Works Projects ............................................................................................... 73 Other Major Achievements......................................................................................... 73 Statement of Activities – Companion Animals ......................................................... 104 Government Information (Public Access) Act – Access to Information .................... 104 Planning Agreements in Force ................................................................................. 106 Public Interest Disclosure Annual Report ................................................................. 107 Statement of Human Resource Activities................................................................. 107
Griffith City Council 2014/15 Annual Report Page | 3
SECTION 8 Integrated Planning & Reporting Framework ........................................................... 110 Operational Plan Actions, Performance Measures & Achievements for the Year.................................................................................................................... 114
SECTION 9 Financial Summary .................................................................................................. 183
SECTION 10 Financial Statements................................................................................................ 186
Griffith City Council 2014/15 Annual Report Page | 4
Griffith City Council 2014/15 Annual Report Page | 5
John Dal Broi, Mayor It is with pleasure that Griffith City Council presents the Annual Report which provides an overview of what Council has achieved over the 2014/15 financial year. One of the most rewarding aspects of being Mayor is connecting with our businesses, community and visitors. I am fortunate to officiate in welcoming new citizens to our City, as well as attending a range of community group meetings and of course speak with our residents and visitors at a wide array of community events across the City. We have made substantial and lasting changes to both the organisation and the City in the last 12 months and continue on the path of reviewing our delivery of services and ensuring continuous improvement processes are implemented. There has been a significant turnaround in Council’s finances with a $3.4 million budget surplus achieved in the 2014/15 financial year which highlights Council’s sound position. Griffith City Council is one of the top performing council’s in the Group 4 council category. Griffith City Council has had a number of achievements over the last 12 months including the anointing of Mr Roy Stacy AFSM as a Freeman of the City, hosting the NSW Masters Road Championships twice, upgrades to Yenda Memorial Park, extensive community consultation regarding the CBD strategy, continued support for the Griffith to Melbourne Air Service with Par Avion and ranked #2 in the State (comparable five councils) for Development Application processing times. I am very proud of Council’s achievements and look forward to ensuring that we achieve much more in 2015/16. Councillors, staff and the community are working hard to ensure that the City’s Centenary in 2016 is a memorable and an outstanding tribute to the past 100 years. We have a number of events that we are working towards including a sculpture symposium, gala dinner and raising of the time capsule. Positive progress has been made with the St. Vincent’s Private Community Hospital Griffith with the Sod Turning event being held in March 2015, tenders for construction awarded to Joss Constructions in March and the commencement of construction in May 2015. Council has been working diligently on this project along with several other key players to ensure that the project is delivered on time and within budget. I look forward to officiating the Official Opening of the St. Vincent’s Private Community Hospital Griffith in 2016 as this will be a proud moment for the City of Griffith and surrounds and a positive step for the future of our City. There’s much more covered in this Annual Report, that gives a greater insight into our activities and financial performance. None of these achievements would be possible without the hard work and dedication from both my fellow Councillors and Council staff who ensure Council services are delivered to the highest standard. I commend this report and our performance in 2014/15 to you. John Dal Broi Emeritus Mayor
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Brett Stonestreet, General Manager Every year is a busy year in terms of Council working with the community to grow and strengthen our great City and 2014/15 has been no exception. This year we have introduced a new initiative to assist the community keep in touch with various activities and projects Council has in train. "Community Catch Up", a fortnightly publication in the Area News saw its first edition published on 23 February 2015. Edition one reported on a Sod Turning ceremony held on Sunday 1 March to mark the symbolic start to construction of St. Vincent's Private Community Hospital Griffith. Construction contractors took possession of the site during May and despite some early frustrations with weather, good progress is now being made towards a completion date of July/August 2016. During 2014, Councillors made the unanimous decision to bestow Freeman of the City Honours on Mr Roy Stacy. An official function was held on 21 February 2015 in his honour and Council was delighted to host Roy, his wife Nancy, several family members and a host of Griffith residents to celebrate Roy's contribution to the Community. Several projects completed or substantially progressed during the last year include:
Repair and upgrade to the intersection of Jones and Boorga Roads as well as construction and sealing of Jones Road to Rifle Range Road. $1.3m project. Federal Government funding approved for the establishment of a "Headspace" facility in Ulong Street, Griffith. The service will be managed by the Murrumbidgee Primary Heath Network and Council is working with all stakeholders to have this important service up and running by December this year. Completion of a Customer Service Review - Recommendations are being implemented. Roads Services Review nearing completion. Expression of Interest submitted to the State Government for funding to reseal Griffith Airport runway. (Application has been short listed with detailed application invited). Adoption of a Griffith Crime Prevention Strategy. Upgrade of CCTV cameras in Griffith CBD. Draft Main Drain J and Mirrool Creek Floodplain Risk Management Study and Plan finalised and placed on public exhibition inviting community submissions. Completion of flood restoration works of approximately $11M from the 2012 floods. Funding secured to prepare a Lake Wyangan Plan of Management. This project will investigate options to address blue green algae. Realignment of Morley Road to the new Murrumbidgee Irrigation bridge across Main Drain J. Intersection improvements and widening of culverts in Murrumbidgee Avenue /Thorne Road. New mobile library van operational with funding assistance from Public Libraries NSW. New seating and carpet throughout the Griffith Regional Theatre. Griffith Community Directory redesigned and updated. Approval obtained from NSW Department Primary Industries to reuse treated sewerage effluent at the Griffith Saleyards complex.
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Tenders called for the construction of a waste transfer station at Tharbogang Waste facility and Yenda Waste facility. Construction of a toilet block at the northern end of Lake Wyangan Picnic Ground. Memorandum of Understanding signed with Deakin University and Riverina Institute of TAFE to expand tertiary education options in Griffith. Draft Griffith CBD strategy prepared and placed on exhibition for community comment. Griffith Regional Aquatic Leisure Centre Master Plan in preparation.
Thank you to the Mayor and other councillors for your leadership and support during 2014/15 and to my staff for your hard work and dedication to the job at hand.
Brett Stonestreet General Manager
Council Chambers
Griffith City Council 2014/15 Annual Report Page | 8
Griffith City Council 2014/15 Annual Report Page | 9
This Annual Report provides an overview of Griffith City Council’s performance during 2014/15 against Council’s Community Strategic Plan – “Growing Griffith 2030” and the annual Operational Plan. The Annual Report is Griffith City Council’s key accountability document. It represents Council’s commitment to open and honest disclosure to the local community, and other key stakeholders. These stakeholders include residents and ratepayers, local businesses, customers, resident and ratepayer groups, community groups, visitors, non government organisations, contractors/suppliers, investors, Councillors, our employees, government agencies, State and Federal government, the education section, other councils, the media and other interested parties. The Annual Report has been prepared in accordance with Section 428 of the Local Government Act 1993. The Annual Report is forwarded to the Minister for Local Government and the State Library of NSW and is available for inspection at Council’s Customer Service counter and the Griffith City Library and is also available on Council’s website at www.griffith.nsw.gov.au. Council actively encourages open government and welcomes constructive contributions in the running of Council. Input can be made through a range of opportunities including planning processes, Council meetings and topical community forums. Council’s corporate website www.griffith.nsw.gov.au provides detailed information on the operations of Council, meeting agendas and minutes and a range of strategic plans, documents and guidelines. Council meetings are held in the Council Chambers on the 2nd and 4th Tuesday of each month. Meetings commence at 7.00 pm, with all members of the public invited to attend these meetings (other than confidential sessions). Members of the public can address the Council on business paper matters. This can be done by contacting Council prior to the Ordinary Meeting of Council and requesting permission to address Council in relation to the matter. Notice of this must be given by 12 noon on the day of the meeting. Measuring Performance Our success is measured by our performance against the goals of Council’s Community Strategic Plan – “Growing Griffith 2030”. The Operational Plan 2014/15 sets the actions and targets for the financial year. Key performance indicators have been set to monitor progress against the Operational Plan 2014/15 which aligns directly with the goals of the Strategic Plan and performance against these indicators is outlined in Section 8 under each of the Strategic Themes, being: Strategic Theme 1 - Leading by Example Strategic Theme 2 - Love the Lifestyle
Strategic Theme 3 - Valuing our Environment Strategic Theme 4 - Growing our City
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Council’s Mission Statement 1. To respond to the needs of the community and deliver in an economical manner those services which are the responsibility of Local Government. 2. To provide Local Government administration that is dedicated, accountable and committed to the improvement of the quality of life and the economic well-being of the citizens of the City of Griffith.
Council’s Vision for Griffith Council’s adopted vision for Griffith is: To be an acknowledged major regional centre with an emphasis on best agricultural practices, providing:
a viable local economy with sustainable development and growth; a clean and ecologically sustainable built environment and natural environment; a quality lifestyle for residents, and a pride in our cultural diversity.
Council’s Corporate Motto "Love the Lifestyle" Griffith City Council’s vision for its community is to be thriving, engaged, safe, happy, prosperous and connected. As a community, Griffith is proud of its history and inspired by its potential and the opportunities that are available to existing and future residents. The motto “Love the Lifestyle” is a reflection of this vision as it embodies all that defines Griffith. This City and its community provides an abundance of opportunities for work, leisure, retail, education, business and investment and is the major regional centre for the Western Riverina.
Council’s Corporate Logo Griffith’s logo complements the corporate slogan and establishes recognition of the Griffith area, the fundamentals that have helped to create a strong community and the design principles of Griffith’s Architect, Walter Burley Griffin. The logo includes abstract representations of a waterwheel, the town plan, the sun, irrigation channels and the fruit produced by these elements.
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Griffith City Council 2014/15 Annual Report Page | 12
Griffith was proclaimed in 1916 and is located within the Murrumbidgee Irrigation Area (MIA). It was named after Arthur Griffith, the New South Wales Minister for Public Works during the period of 1910 – 1915 and was designed by Walter and Marion Griffin, who received worldwide acclaim for their design of Canberra. Griffith is situated in the Riverina Region of south-western New South Wales, about 450 kilometres north of Melbourne, and 570 kilometres west of Sydney. Griffith City is bounded by Carrathool Shire in the north, west and south-west, Narrandera Shire and Leeton Shire in the east, and Murrumbidgee Shire in the south. Griffith is located in the heart of the Wiradjuri Nation – the largest nation of Aboriginal and Torres Strait Islander people in Australia. Griffith City Council recognises the position of Aboriginal people in the history and growth of Griffith and its surrounding villages. As such, Council acknowledges the Wiradjuri people as the traditional owners of the land and pays respect to Wiradjuri Elders past, present and future. Griffith City Council also acknowledges the contribution made to this community by the many and diverse cultural groups that have greatly contributed to the social and economic wealth of this region. Griffith is noted for its cultural diversity, with a higher than average number of residents of European descent, primarily Italian. Over more recent years, there has also been a growth in the local Indian and Pacific Islander population. Griffith is seen as a key service centre for surrounding shires providing a range of commercial, retail, recreational, educational and health facilities. Griffith City Council is governed by an elected body of twelve Councillors and has an annual operating budget in the vicinity of $50 million.
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Some key statistics about our community (2011 Census figures)
Griffith City Council covers an area of 164,047 hectares – which is approximately 1,600 square kilometres. The communities of Griffith live in the centres of Beelbangera, Bilbul, Hanwood, Lake Wyangan, Nericon, Tharbogang, Warburn, Widgelli, Yoogali and Yenda as well as Griffith. Griffith’s population was recorded as 24,364 during the 2011 census. Aboriginal and Torres Strait Islander people make up 4.1% of Griffith’s population. The most common ancestries in Griffith are Australian, English, Italian, Irish and Scottish. In Griffith, 75% of people were born in Australia. The most common countries of birth for Griffith residents are Italy 5.3%, India 3.4%, New Zealand 1.7% and Philippines 0.7%. English is the most commonly spoken language at home in Griffith. Other languages spoken at home include Italian, Punjabi, Samoan, Tongan and Turkish. Employment figures indicate that 60% of people residing in Griffith are employed fulltime, 28% are employed part-time and 4.9% are unemployed. The median age of people in Griffith is 36 years. Children aged 0-14 years make up 22% of the population and people aged 65 years and over make up 14% of the population. Of occupied private dwellings in Griffith 34% were owned outright, 30% were owned with a mortgage and 31% were rented.
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Griffith City Council 2014/15 Annual Report Page | 15
Cr John Dal Broi Mayor
Cr Simon Croce
Cr Paul Rossetto
6969 4525 scroce@griffith.com.au
0428 744 513 prossetto@griffith.com.au
Cr Bill Lancaster
Cr Christine Stead
0427 649 044 blancaster@griffith.com.au
0428 668 099 cstead@griffith.com.au
Cr Anne Napoli
Cr Leon Thorpe
0407 001 849 anapoli@griffith.com.au
6962 1934 lthorpe@griffith.com.au
Cr Pat Cox
Cr Mike Neville
Cr Dino Zappacosta
0407 485 091 pcox@griffith.com.au
0419 600 207 mneville@griffith.com.au
0418 401 817 dzappacosta@griffith.com.au
0418 686 100 jdalbroi@griffith.com.au
Cr Doug Curran Deputy Mayor 0407 950 711 dcurran@griffith.com.au
Cr Alison Balind 0498 668 069 abalind@griffith.com.au
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Council’s Senior Management Team Council's Senior Management Team consist of the General Manager - Mr Brett Stonestreet; Manager Executive Services - Mrs Shireen Donaldson; Director of Business, Cultural and Financial Services - Mr Max Turner; Director Infrastructure and Operations - Mr Dallas Bibby; Director Sustainable Development - Mr Neil Southorn and Director Utilities - Mr Graham Gordon.
General Manager - Brett Stonestreet Brett Stonestreet was appointed as Griffith City Council's General Manager in August 2011. Brett has 31 years of experience in local government and has spent a significant period of that time as a CEO, Group Manager and General Manager in Moyne Shire (Victoria), Gunnedah Shire, Cobar Shire and Barraba Shire councils.
Manager Executive Services - Shireen Donaldson Shireen Donaldson is the Manager Executive Services and is Council's Public Officer and Right To Information Officer. Shireen previously held a number of positions within Council including Information Services Manager and Information Technology Manager. She also worked as the Systems Librarian at Griffith City Library. Shireen holds a Bachelor of Arts Degree in Information Science and has additional qualifications in Management, Finance, Information Technology and Project Management. As Manager Executive Services, Shireen is responsible for Human Resources, Work Health and Safety, Payroll, Governance and Administration, Compliance, Media and Communications, Statutory Reporting and Integrated Planning and Reporting.
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Director Business, Cultural & Financial Services - Max Turner Max Turner is the Director of Business, Cultural & Financial Services with Griffith City Council. He returned to Griffith City Council in May 2012 after previously serving the Council from 2005 to 2011. Prior to working at Council, Max worked in the wine industry, most notably with Cranswick Premium Wines Ltd and Warburn Estate for 10 years in various senior financial roles. As Director of Business, Cultural & Financial Services, Max is responsible for Business Services including Griffith Community Private Hospital, Assets Management and Geographical Information Systems; Cultural Facilities including Griffith Regional Theatre and Art Gallery, Griffith Regional Aquatic Leisure Centre, West End Stadium, Library and Financial Services including Information Technology, Corporate Information, Rates & Water Billing, Grants, Procurement and Investments.
Director Infrastructure and Operations - Dallas Bibby Dallas Bibby is the Director of Infrastructure and Operations and has been with Griffith City Council for the past seven years. He came to Griffith from Northern Grampians Shire Council in Victoria and has worked in local government in Victoria and NSW for the past 28 years. Prior to this, Dallas worked with various engineering and surveying firms and has also been involved in mixed farming enterprises. As Director of Infrastructure and Operations, Dallas is responsible for Emergency Management, Airport, Sportsgrounds, Parks and Landscapes, Noxious Weeds, Cemetery, Fleet, Depot Operations, Workshop, Store, Roads Construction and Maintenance, Roads and Maritime Services works, Drainage Maintenance and Construction.
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Director Sustainable Development - Neil Southorn Neil Southorn joined Griffith City Council in 2012 after 8 years at Shoalhaven City Council as Senior Strategic Planner and Policy Planning Manager. Neil has previously worked in higher education and as a consultant at Hawkesbury Agricultural College and Orange Agricultural College, now part of Charles Sturt University. He has been involved in irrigation and farm water supply, designing sustainable farming systems, and helped establish the cool climate wine industry around Orange and Molong. A qualified Agricultural Engineer, Neil has a Master's degree in Engineering Science and a PhD in Agriculture. As Director of Sustainable Development, Neil is responsible for Planning and Environment (Land Use Planning, Development Assessment, Building Certification, Property, Urban Design, Strategic Planning, Environment and Health), Community Development, Customer Services, Tourism and Economic Development (including Pioneer Park and the Visitor Information Centre) and Council's role in the Western Riverina Higher Education Project.
Director Utilities – Graham Gordon Graham Gordon began his career at Griffith City Council as an Engineering Assistant/Design Draftsman in June 1995. Since then he has taken on the roles of Development Engineer, Development Services Coordinator, and Engineering Design and Approvals Manager. He graduated from Deakin University with a Bachelor of Technology Degree, majoring in Civil Engineering and Management. He worked with private engineering consultants PPK and Calare Civil in Bathurst before joining Griffith City Council in 1995. As Director of Utilities, Graham is responsible for Survey, Design and Drafting Services, Solid Waste Management, Recycle Collection, Trade Waste, Landfill Operations, Weighbridge and Quarry, Water and Wastewater, Saleyards, Flood Mitigation and Road Safety.
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Organisational Chart General Manager
Manager, Executive Services The Executive Services Unit is responsible for the following functions: Compliance Media / Communications Human Resources Management Occupational Health and Safety Risk Management Insurances Payroll Government Information Public Access Act (GIPAA) requests Internal Audit Statutory Reporting Integrated Planning and Reporting Administration
Director, Sustainable Development The Sustainable Development Directorate is responsible for the following functions: Development Application (DA) Assessment Property Management Strategic Planning Infrastructure Plans Land Use Planning Recreation Plans Environment Public Health Food Safety Planning and environmental compliance Youth & Community Development Community engagement Social Planning Customer Services Culturally and Linguistically Diverse (CALD) Services Marketing Visitor’s Centre Pioneer Park Economic Development Festivals and Events
Director, Business Cultural and Financial Services The Business Services Directorate is responsible for the following functions:
Financial Planning Purchasing/Procurement Grants co-ordination Investments Rates & Water Billing Information Technology Corporate Information Asset Management Geographical Information Systems (GIS) Griffith Regional Aquatic Leisure Centre (GRALC) West End Stadium Regional Theatre Art Gallery Library – including Western Riverina Community Library Private Hospital
Director, Infrastructure and Operations
Director, Utilities The Utilities Directorate is responsible for the following functions:
The Infrastructure and Operations Directorate is responsible for the following functions:
Survey, Design and Drafting services Solid Waste Management Recycle collection Trade Waste Landfill operations Weighbridge & Quarry Water and wastewater Saleyards Flood Mitigation Road Safety Transport Plans
Emergency Management Airport Sports grounds Parks & Landscapes Noxious Weeds Cemetery Fleet Depot operations Workshop Store Road Construction and Maintenance Roads and Maritime Services (RMS) works Drainage maintenance and construction
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Griffith City Council 2014/15 Annual Report Page | 21
What type of community do we want for the future? The vision we have for the future of Griffith is to live in a community that recognises and celebrates the myriad of cultures that enrich the fabric of our society. This community will be one that nurtures itself and its future generations by building on existing employment opportunities as well as expanding local education and health facilities. The overarching aim is to have a happy, healthy and resilient community.
How is this going to be achieved? This vision will be achieved through the implementation of the strategies based on the four core themes of Growing Griffith 2030. Those themes are:
Leading by Example Loving our Lifestyle Valuing our Environment Growing our City
These themes are clearly interwoven and impact upon each other. They are the cornerstone for our community’s progress and success. Civic leadership is a key pillar to establishing an ecologically sustainable future embracing the principles of social justice. As such, it is integral to the ongoing prosperity of our community today and in the years ahead. In order to develop our vision it is critical we understand the core systems and processes shaping and impacting Griffith. The core systems are:
The local, regional and international trade and industries Our community and lifestyle Our environment, best defined by our catchment ecosystem The current (and future) assortment of infrastructure and services
The core processes shaping and impacting Griffith are:
Availability of water Economic activities (value adding activities) Cultural diversity and social justice issues Infrastructure delivery and maintenance State and Federal government policies
Overall, it is the people of our community, the cohesion and the big family atmosphere that makes us unique from the rest. It is important our vision contains quality of life, prosperity and connectivity. The community’s vision for Griffith is captured in this simple statement:
“Griffith is a leading regional centre, embracing its diversity while nurturing a happy, healthy and resilient community, today and into the future.”
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Griffith City Council 2014/15 Annual Report Page | 23
Directorate
Department
Executive Services
Human Resources
Executive Services
Governance
Image
Services Staff Training Recruitment Industrial Relations Work Health & Safety Risk Workers Compensation Insurance Payroll Integrated Planning & Reporting Framework Statutory Reporting Administration Support Councillor Support
Executive Services
Communications
Website Media Releases Advertisements Media Relations Staff Communications Social Media
Executive Services
Compliance
Animal Control Regulatory Control
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Business, Cultural & Financial Services
Finance
Debtors & Creditors Rates & Revenue Financial Planning Grants Investments Purchasing & Procurement
Business, Cultural & Financial Services
Assets
Asset Management GIS
Business, Cultural & Financial Services
Information Services
Information Technology Corporate Information
Facilities
Griffith Regional Aquatic Leisure Centre Griffith City Library Regional Theatre Art Gallery Westend Stadium
Planning & Compliance
Development Assessment Planning & Environmental Compliance Land Use Controls Planning Certificates Property Services
Business, Cultural & Financial Services
Sustainable Development
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Sustainable Development
Environment & Health
Public Health Services Food & Skin Penetration Premises Services Environmental Services and Projects
Sustainable Development
Community Development
Community Development Australia Day Event Management Citizenship
Sustainable Development
Economic Development & Tourism
Event Coordination Visitor Information Centre City and Event Promotion Pioneer Park Museum New Development Facilitation and Promotion
Sustainable Development
Customer Service
Customer Service
Sustainable Development
Urban Design & Strategy
Project Design & Management Strategy Development
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Sustainable Development
Building Certification
Construction Certification Development assessment Drainage diagrams
Sustainable Development
Western Riverina Higher Education Project
Facilitate Higher Education Opportunities
Utilities
Engineering Design & Approvals
Survey, Design & Drafting Traffic Engineering
Waste Services
Solid Waste Management Recycle Collection Solid Waste Collection Landfill operations Weighbridge Quarry
Water & Sewerage Services
Water Water Filtration Plant Wastewater Wastewater Treatment Plant Water Quality
Utilities
Utilities
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Utilities
Saleyards
Saleyards
Parks & Gardens
Sports Grounds Parks & Landscapes Noxious Weeds Cemetery
Depot
Fleet Management Depot Operations Mechanical Workshop Store
Infrastructure & Operations
Works
Road Construction & Maintenance Cycleways & Footpaths Carparks RMS Works Drainage Maintenance & Construction Airport Terminal Operations
Infrastructure & Operations
Airport
Aerodrome Operations
Infrastructure & Operations
Infrastructure & Operations
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Griffith City Council 2014/15 Annual Report Page | 29
Rates & Charges cl 132 In accordance with Clause 132 of the Local Government (General) Regulation 2005, set out below are details of rates and charges written off during the 2014/15 rating year.
Rates Pensioner abandonments Other abandonments TOTAL
Charges
Total
$290,906
$308,488
$599,394
$1,971
$3,161
$5,132
$292,877
$311,649
$604,526
Overseas Visits s428(4)(b) cl 217(1)(a) There were no overseas visits undertaken in 2014/15 by Councillors, Council staff or other persons representing Griffith City Council.
Payment of Expenses & Provision of Facilities to Councillors s428 cl 217(1)(a1) - cl 217(1)(a1)(viii) Money expended during the 2014/15 financial year on: Mayoral fees
$39,110
Councillor fees
$215,198
Councillors’ expenses
$107,389 TOTAL
$361,697
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Councillors’ expenses listed above include the following items which must be separately reported:
Provision of dedicated office equipment allocated to Councillors (IPads)
$6,767
Telephone calls made by Councillors
$6,884
Attendance of Councillors at conferences and seminars
$14,300
Training of Councillors and provision of skill development
$623
Interstate visits by Councillors, including transport, accommodation and other out of pocket travelling expenses
$1,344
Overseas visits by Councillors, including transport, accommodation and other out of pocket travelling expenses
Nil
Expenses of any spouse, partner or other person who accompanied a Councillor
$75
Expenses involved in the provision of care for a child or an immediate family member of a Councillor
Nil
Mayoral car running expenses
$16,800
Printing & stationery
$282
Membership / subscriptions / licence fees
$36,884
Council functions / Council meetings & workshops catering expenses
$17,911
Travel expenses to & from Council meetings / workshops / other meetings within NSW TOTAL
$5,594 $107,389
Council has in place the following policy to provide guidelines for the payment of expenses and provision of facilities for Councillors. Councillor Payment of Expenses and Provision of Facilities Policy as at 30 June 2015.
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Councillor Payment of Expenses and Provision of Facilities Policy Directorate
Executive Services
TRIM Ref
DAKS10 – 14/15218
Status
Current
Adopted
11 November 2014
Minute No: 0393
TABLE OF CONTENTS Part 1 – Introduction 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 1.10 1.11
Legislation Policy Objectives Policy Implementation Guidelines Scope of Policy Definition Reporting Requirements Other Government policy provisions related to this Policy Approval Arrangements No deduction from s248 and 249 fees Review Procedures General Conduct
Part 2 – Payment of Expenses 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11 2.12 2.13 2.14 2.15
General Provisions General Expenses Payment of Expenses generally Annual Fees for Mayor and Councillors Specific expenses for Mayor and Councillors Attendance at Workshops and Training Courses Attendance at Dinners and Other Non-Council Functions Local Travel Arrangements & Expenses within the LGA Travel Arrangements and Travel Expenses outside the LGA Overseas Travel/Sister City Trips Legal Expenses for Mayors and Councillors Insurance Expenses Telecommunications Spouse, Partner and Accompanying Persons Expenses Care and other related expenses
Part 3 – Provision of Facilities 3.1 3.2 3.3 3.4
General Provisions Private Benefits Provision of Equipment and Facilities for Councillors Provision of Additional Facilities for the Mayor
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Part 4 – Other Matters 4.1 4.2
Acquisition and return of facilities and equipment by Councillors Gifts or Benefits
PART 1: 1.1
INTRODUCTION
Legislation
This policy is made under the Local Government Act 1993 (the Act) including Sections 252 to 254A, together with clause 403 of the Local Government (General) Regulation 2005. The Act requires that the Council must adopt a policy concerning the payment of expenses incurred by, and the provision of facilities to, the Mayor, the Deputy Mayor and other Councillors. 1.2
Policy Objectives
1.2.1. To provide a framework to encompass the requirements of the Act being the payment of expense and provision of facilities to Councillors, Mayor and Deputy Mayor. 1.2.2. To ensure that there is accountability and transparency in the reimbursement of expenses incurred, or to be incurred by the Mayor and Councillors. 1.2.3. To provide adequate fair and equitable facilities for the payment or reimbursement of, expenses incurred by the Mayor, Deputy Mayor and Councillors appropriately and satisfactorily fulfil their role as responsive and responsible community representatives. 1.2.4. To provide a framework for Councillors to attend conferences to represent Council and any training sessions deemed appropriate for the education of each Councillor. This could include new legislation or refresher courses as deemed necessary. 1.3
Policy Implementation Guidelines
1.3.1. All Councillors, including the Mayor are entitled to claim for reimbursement of reasonable expenses incurred in properly carrying out the duties of civic office as a Councillor. 1.3.2. All expenses should be directly and wholly attributable to the performance of the duties of civic office. 1.3.3. Each expense claim is to be accompanied by appropriate documentation and/or certification from the Councillor as to its validity in terms of the Act. 1.3.4. The allocation of expenditure shall be via prior approval of Council. However, in the circumstances where the time factor does not allow prior authorisation by Council, then the General Manager and Mayor jointly have delegation, to approve such expenses. 1.3.5. A public record, open for scrutiny, is to be kept concerning all facilities provided to Councillors and of the total expenses reimbursed to Councillors.
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1.4
Scope of Policy
This policy applies to the Mayor and all Councillors of Griffith City Council. This policy is also relevant to NSW council administrators where applicable and with necessary modifications. 1.5
Definitions
Accompanying person
Shall mean spouse, partner or a person with a close personal relationship to the Councillor and/or provides carer support to the Councillor
Authorised Event
Events, meetings, dinners, functions, or similar occasions (not being a conference, workshop or official function as described in this section) whether organised by Griffith City Council or other body that have declared by the Mayor and the General Manager to be an 'authorised event'. Councillors attending an authorised event will be entitled to claim reimbursement of expenses in accordance with this policy.
The Act
Shall mean the Local Government Act 1993 (as amended)
Conference
Shall mean any conference, seminar, congress, forum, workshop, course, meeting, deputation, information and training session, or event, related to the industry of local government and held within Australia. A conference is generally considered residential in nature, with a programme spanning more than one day
Policy
Shall mean this policy, being the Policy – Payment of Expenses and Provision of facilities to the Mayor and Councillors
The Regulation
Shall mean the Local Government (General) Regulation 2005
Seminar
See definition of Conference, above
Workshop, Training Course
For the purpose of this policy, workshops and training courses span a single day and are non-residential in nature
Mayor
Means the elected mayor, or the deputy mayor acting in the position of mayor in the mayor’s absence.
Expenses
Payments made by the council to reimburse councillors for reasonable costs or charges incurred or to be incurred for discharging their civic functions. Expenses must be outlined in a council’s policy and may be either reimbursed to a councillor or paid directly by a council for something that is deemed to be a necessary expense to enable them to perform their civic functions. Expenses are separate and additional to annual fees.
Facilities
Equipment and services that are provided by councils to councillors to enable them to perform their civic functions with relative ease and at a standard appropriate to their professional role as councillors.
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Official functions of civic office/civic functions
Functions that councillors are required to undertake to fulfil their legislated role and responsibilities for the council that should result in a direct benefit for the council and/or for the local government area.
Role of a Councillor
Refer to Section 232 of the Local Government Act
1.6
Reporting Requirements
Section 428 (2) (f) of the Act requires the Council to include in its Annual report: 1.6.1
The total amount of money expended during the year on Mayoral fees and Councillor fees;
1.6.2
The Council’s policy on the provision of facilities for use by Councillors and the payment of Councillor’s expenses;
1.6.3
A statement as to the total amount of money expended during the year on the provision of such facilities and the payment of such expenses.
Section 12 of the Act provides that the public is entitled to inspect the Council’s policy concerning the payment of expenses incurred by, and the provision of facilities to, Councillors free of charge, and may obtain a copy, either free of charge or on payment of reasonable copying charges. 1.7
Other Government policy provisions related to this Policy
1.7.1
Division of Local Government Guidelines for payment of expenses and provision of facilities to Mayors and Councillors,
1.7.2
Model Code of Conduct for Local Councils in NSW
1.7.3
Division of Local Government Circulars to Councils
1.7.4
ICAC publications
1.8
Approval Arrangements
All expenses related to the exercise of Council-related business should only be incurred by Councillors in accordance with the provisions of this Policy. Councillors may be nominated to attend conferences, seminars and similar functions by: (a) the Council, through resolution duly taken. (b) However where there is insufficient time for consideration by the Council, the Mayor and the General Manager jointly have delegation to nominate Councillors to attend conferences, seminars and similar functions. If the Mayor requires approval, it should be given jointly by the Deputy Mayor or another Councillor and the General Manager. In addition, the Mayor may nominate a substitute attendee in his or her stead for functions within the Council area or the general regional area on those occasions where the Mayor is unable to be in attendance.
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1.9
No deduction from S248 and 249 fees
Unless otherwise provided, the payment of, or reimbursement of expenses and the facilities which may be provided to the Mayor, Deputy Mayor and Councillors under this policy, shall be provided without reduction of the annual fees payable to the Mayor and Councillors, as determined by the Council, under Section 248- 254A inclusive of the Act. 1.10
Review procedures
S 252 (1) of the Act requires that Council: Within 5 months after the end of each year, a council must adopt a policy concerning the payment of expenses incurred or to be incurred by, and the provision of facilities to, the mayor, the deputy mayor (if there is one) and the other councillors in relation to discharging the functions of civic office Further, S 253 requires that each year the revised policy is placed on public exhibition prior to its adoption via a resolution of Council: (i)
A council must give public notice of its intention to adopt or amend a policy for the payment of expenses or provision of facilities allowing at least 28 days for the making of public submissions.
(ii)
Before adopting or amending the policy, the council must consider any submissions made within the time allowed for submissions and make any appropriate changes to the draft policy or amendment.
(iii) Despite subsections (1) and (2), a council need not give public notice of a proposed amendment to its policy for the payment of expenses or provision of facilities if the council is of the opinion that the proposed amendment is not substantial. (iv) Within 28 days after adopting a policy or making an amendment to a policy for which public notice is required to be given under this section, a council is to forward to the Director-General: (a) a copy of the policy or amendment together with details of all submissions received in accordance with subsection (1), and (b) a statement setting out, for each submission, the council’s response to the submission and the reasons for the council’s response, and (c) a copy of the notice given under subsection (1) (v)
A council must comply with this section when proposing to adopt a policy each year in accordance with section 252 (1) even if the council proposes to adopt a policy that is the same as its existing policy.
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1.11
General Conduct
Councillors must act lawfully, honestly and exercise a reasonable degree of care and diligence in carrying out their functions under the Local Government Act or any other Act. This is required under section 439 of the Local Government Act and reinforced in the Model Code of Conduct made under section 440. 1.12
Internal Auditing Controls
An audit of the expenses incurred by the Mayor and Councillors is to be included in the Internal Audit Strategic Plan and undertaken in the second and fourth year of each Council Office Term.
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PART 2: PAYMENT OF EXPENSES 2.1
General Provisions
Beyond the facilities provided by Council to Councillors and the Mayor, it is expected that additional expenses will be incurred in the performance of Councillors’ and the Mayor’s civic duties. Accordingly, Council will provide annual allowances, together with reimbursement of approved expenses incurred in the performance of a Councillors’ or Mayor’s role. No allowances or expenses other than those expressly contained in this policy are payable to the Mayor or Councillors. 2.2
General Expenses
General expenses are not allowed under the provisions of this policy. A general expense allowance is a sum of money paid by a Council to a Councillor to expend on an item or service that is not required to be receipted and/or otherwise reconciled according to a set procedure and within a specific timeframe. 2.3 2.3.1
Payment of Expenses Generally Monetary Limits for Expenses
All expenses are allocated a monetary limit. The limit may reflect an actual limit or be an actual amount aligned to a monthly or annual limit. Refer to Appendix D for all Monetary Limits for Expenses, Equipment and Facilities. 2.3.2
Time Limit for Claiming Expenses
Councillors are required to submit their application for reimbursement of expenses within 60 days of the date of the expense. 2.3.3
Reimbursement and Reconciliation of Expenses
Expenses will be reimbursed to Councillors only where they have been incurred in accordance with this policy. A Councillors Claim for the Reimbursement of Expenses Form must be prepared and signed by the Councillor and submitted for approval within the time limit (Appendix A, B or C) Supporting documentation must accompany each expense claim and constitutes: 1. Receipts for travel, accommodation, registration and other incidental costs 2. Conference timetables 3. Travel itineraries or booking confirmations 4. Receipts for all other expenses incurred by Councillors under this Policy
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Incidental expenses may not require specific receipts provided it can be demonstrated that the expenditure was incurred and it is not general in nature. Where receipts are not required it would be appropriate for Councillors to certify that the expenditure was for the purpose intended. The level of the supporting documentation should be commensurate with the nature of the expenditure i.e. parking, tolls, refreshments and the like may only require a signed statement listing the payments, Completed expense claim forms are to be submitted to the General Manager through the Mayor’s Executive Assistant. On approval of the expense claim, reimbursement will be processed and deposited into the Councillors nominated bank account. 2.3.4
Payments in Advance
Councillors may request payment in advance in anticipation of expenses to be incurred in attending conferences, seminars and training away from home, as well as any other service or facility covered by this policy. A completed Expense claim form is required, including supporting relevant documentation. The expense claim form is required to be completed to account for the advance payment and any excess to be repaid or deficit to be reimbursed. Where an excess of advance over actual expenses is recorded, cash or cheque repaying the excess advance must accompany the claim when it is submitted. 2.3.5
Disputes
Any dispute of payment of expenses involving councillors are to be reviewed by the General Manager and Mayor. If the dispute involves the Mayor or General Manager, the matter is to be resolved by full Council at a Council meeting. 2.4 2.4.1
Annual Fees for Mayor and Councillors Fees Payable to Councillors
The Council shall, prior to 30th June each year, set by resolution, the annual fees to be paid, monthly in arrears, to a Councillor for the following year commencing 1st July, provided that such fee shall be within the range for the Council determined annually by the Local Government Remuneration Tribunal. Such payment shall be subject to Section 254A of the Regulations and any specific resolution of the Council under Section 254A. 2.4.2
Fees Payable to the Mayor
The Council shall, prior to 30th June each year, set by resolution, the annual fee to be paid to the Mayor for the following year commencing 1st July provided that such fee shall be within the range for the Council determined annually by the Local Government Remuneration Tribunal. Council may only pay the Deputy Mayor part of the annual Mayoral fee where a Deputy Mayor demonstrably acts in the role of Mayor (section 249 of the Act). Such payment must only be done at the direction of Council and any amount paid to the Deputy Mayor must be deducted from the Mayor’s Annual fee.
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2.4.3
No Deduction under this Policy from Fees
Unless otherwise provided, (that is an agreement signed and approved by the individual Councillor), the payment of, or reimbursement of expenses and the facilities which may be provided under this Policy, shall be provided without reduction from the annual fees payable to the Mayor and Councillors, as determined by the Council, under this section. 2.5
Specific Expenses for Mayor and Councillors
2.5.1
Seminars, Conferences, Workshops and Training Courses
For the purpose of this policy, a seminar or conference is considered to be of a residential nature, with a program spanning more than one day. Workshops and training courses generally span a single day and are non-residential in nature. 2.5.2. Attendance at Seminars and Conferences The Mayor and Councillors will be nominated and authorised to attend conferences by the Council, through resolution duly passed in open session at a Council Meeting. A resolution of Council is not required for Councillors to attend seminars or conferences in the following circumstances: (i)
During Council recess,
(ii)
Where a conference is for one day or less or does not involve an overnight stay, or
(iii)
Where there is insufficient time for consideration by the full Council
In the event of any of the above circumstances the Mayor jointly with the General Manager are to approve Councillors attendance at seminars or conferences. 2.5.3
Applicable Conferences
The conferences to which this Policy applies shall generally be confined to: 1. Annual conferences and special one-off conferences called or sponsored by any of the following Associations: Local Government NSW Australian Local Government Women’s Association Australian Local Government Association National General Assembly of Local Government Murray Darling Basin Authority 2. Annual conferences of the major professions in Local Government 3. Conferences, which further training and development efforts of the Council and of Councillors, or which relate to or impact upon the Council’s functions
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4. Conferences or meetings of organisations or bodies to which a Councillor has been elected, or appointed as a delegate or member of the Council, or the LGNSW, ALGWA, or ALGA 5. Attendance at any other type of conference or seminar would require the prior approval of the full Council. 2.5.3.1 Expression of Council's Viewpoint at Conferences Where a viewpoint of Council may be sought at a Conference, the conduct of Delegates representing Council shall be governed as follows: 1. Where possible, Delegates should express only Council's viewpoint when representing Council 2. Where Council has not determined a viewpoint on any issue being raised at a Conference, or new information is provided, then the Delegate shall represent the best interests of Council 2.5.4
Registration, Travel and Accommodation Bookings
Where a delegate has been authorised to attend a conference, it is the delegate’s responsibility to arrange for registration, travel and accommodation bookings to attend that conference. 1. Registration, travel and accommodation bookings for conferences and workshops will be coordinated through Council’s Executive Services Unit. 2. Delegates must, within 3 business days of the Council resolution authorising them as a delegate, contact Council to arrange for the relevant bookings to be made. Any special requirements which the delegate may have in relation to the conference, travel or accommodation are to be advised to Council at this time. 3. The confirmation of relevant bookings, once made, is the responsibility of the delegate. 4. Where payment is required up-front, delegates must provide to Council’s Executive Services Unit a form of payment to meet those up-front costs:
2.5.5
(a)
an approved expense advance authorised by the Mayor and General Manager, or
(b)
valid credit card or bank detail.
Conference Costs
The Council shall pay or reimburse the Mayor or a Councillor: 2.5.5.1 Registration All normal registration costs, including costs relating to official luncheons, dinners and tours/inspections which are relevant to the interests of the Council.
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2.5.5.2 Accommodation Reasonable accommodation costs including the night before and/or after the conference where that is necessary due to travel and/or conference timetables. Council should take advantage of any “corporate rates” at accommodation venues as secured by Conference organisers LIMIT: As per Appendix D - Accommodation 2.5.5.3 Travel All reasonable travel costs to and from the conference location and venue in accordance with the requirements for travel as outlined in this policy. LIMIT: As per Appendix D - Travel 2.5.5.4 Incidental Expenses: Incidental expenses associated with attendance at conferences, seminars or training courses may be reimbursed upon presentation of a claim form and appropriate receipts. Incidental expenses include: (a)
any hotel/motel charges associated with the Conference, other than accommodation
LIMIT: As per Appendix D – Incidental Expenses (b)
all telephone or facsimile calls or internet charges related to Council business;
(c)
reasonable lunches, dinners and other meals incurred whilst travelling to or from the Conference and other meals occurring during the Conference but not included in the conference registration fee;
LIMIT: As per Appendix D - Meals (d)
incidental expenses, e.g. parking, motorway or bridge tolls, laundry and refreshments;
(e)
any optional activity in a conference program, but excluding any pre or post conference activities.
2.5.6
Report to Council
Attendance at any conference, seminar, training course or workshop shall be the subject of a report to Council outlining the major issues raised at the event and its relevance to the Griffith City Council with recommendations for further areas of investigation. This section does not apply to a Councillor’s attendance at the annual conferences of the following associations:
Local Government NSW Australian Local Government Women’s Association Australian Local Government Association National General Assembly of Local Government Murray Darling Basin Authority
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Where a group of Councillors attend the same event, the report to Council may be submitted by the group, but must be signed by all Councillors. The delegate(s) must submit this report to Council within one calendar month of the conference. The report to Council should be in writing and include the following sections: (a)
The purpose / subject matter of the conference, including the reason for the attendance of the delegate
(b)
The agenda of the conference
(c)
Any items of interest to Council discussed at the conference
(d)
Recommendations for further areas of action or investigation
The written report should be provided to the General Manager as soon as practicable. 2.6
Attendance at Workshops and Training Courses
All councillors are entitled to attend workshops and training courses, however there is no obligation on any councillor to attend. Seven days prior notice to any workshop must be given to Councillors in writing (electronic notification is also appropriate). Costs associated with the attendance of a councillor at workshop or training courses may be claimed by the Councillor provided that the workshop or course is specifically related to the Councillor’s civic functions and responsibilities. 2.7
Attendance at Dinners and Other Non-Council Functions
Consideration may be given at a full Council Meeting with regard to meeting the cost of Councillors’ attendance at dinners and other non-Council functions which provide briefings to Councillors from key community groups and businesses which are of direct relevance to Council’s interest. Council will meet the cost of Councillors’ attendance at these functions; the extent of the reimbursement in this section is limited to the cost of the function only. A Councillor who is a member of a Council Committee and participating in a committee event is providing a direct benefit to Council. Council will not pay expenses or provide facilities to councillors in relation to supporting and/or attending fundraising activities of political parties including political fundraising events as such events are considered to be personal interests. 2.8
Local Travel Arrangements and Expenses (within LGA)
Councillors may claim expenses associated with reasonable travel expenses for travel relating to defined Council business within the Local Government area. Travel by Councillors should be undertaken by utilising the most direct route and most practicable and economic mode of transport subject to any personal medical considerations. A number of transport arrangements are available to Councillors: 2.8.1
Council Vehicle
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A suitable vehicle or vehicles may be provided by the Council for use on official duties connected with the office of Councillor 2.8.2
Use of Private Motor Vehicle
A Councillor’s registered and insured private vehicle may be used for official travel, but such usage must be approved jointly by the Mayor and General Manager prior to the journey. Where a private vehicle is used with appropriate approval, the Mayor or Councillor the claim is to be as follows: 1. If no Council vehicle was available to be utilised by the Mayor or Councillor then the claim is to be via the kilometre allowance (as provided by the Local Government State Award) at the date of travel. The travel must be via the most direct route between the Councillor’s place of residence within Griffith local government area and the destination.
2. If a Council vehicle is available and Councillors elect to utilise their own vehicle (for example as they may be travelling on to an alternate location and not returning directly to Griffith) reimbursement will be by way of "actual" fuel receipts and not the set rate per kilometre method. 3. Participation in the Meals on Wheels program is deemed as a community service and travel expensed not be claimable. 2.8.3
Cab Charge
If approved jointly by the Mayor and General Manager, a Councillor may be issued with a cab charge card for use when on Council business, provided that at least one of the following conditions apply:
2.8.4
when a Council vehicle is not reasonably available to provide such transport
the provision of a vehicle would not be economical in the circumstances
the councillor does not own a registered vehicle
the Councillor is not a licensed driver
Incidental Expenses
Reasonable incidental expenses associated with attendance at a conference upon presentation of a claim and receipts for the following as defined in 2.5.5.4 LIMIT: As per Appendix D – Incidental Expenses 2.9
Travel Arrangements & Travel Expenses outside the LGA including Intra and Interstate Travel
Approval for travel outside the LGA for travel, accommodation and expense reimbursement must be granted prior to the travel and shall be given jointly by the Mayor or Deputy Mayor and the General Manager.
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All travel by Councillors should be undertaken by utilising the most direct route and the most practicable and economical mode of transport subject to any personal medical considerations. Where travel is by motor vehicle it should be undertaken by Council vehicle. Where no Council vehicle is available Councillors may utilise their own vehicle (see section 2.8.2). When attending official engagements and functions where the Councillor has been authorised by the Council to do so, or is deputising for the Mayor as an authorised Council delegate, at any conference as defined in this policy held outside the Griffith Local Government area, a Councillor may claim for approved use of a private motor vehicle. If a Council vehicle is available and Councillors elect to utilise their own vehicle (for example as they may be travelling on to an alternate location and not returning directly to Griffith) reimbursement will be by way of “actual” fuel receipts and not the set rate per kilometre method. Hire cars, taxi fares, tolls and parking costs which are reasonably required in attending conferences may also be claimed under this policy. 2.9.1 Payment of Fines The driver is personally responsible for all traffic or parking fines incurred while travelling in private or Council vehicles on Council business. 2.9.2 Air Travel Travel by air must be to economy standard. 2.9.3 Accommodation and Incidental Expenses incurred during travel outside the LGA including Intra and Interstate Travel Prior approval for accommodation and incidental expenses incurred outside the LGA must be granted to obtain a reimbursement of expenses. The application must be made to the General Manager and should include full details of the travel, accommodation and expenses, including itinerary, costs and reasons for the travel. 2.9.3.1 Accommodation Reasonable accommodation costs including the night before and/or after the conference or meeting where that is necessary due to travel and/or conference/meeting timetables. LIMIT: As per Appendix D – Accommodation
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2.9.4.2 Incidental Expenses Incidental expenses associated with attendance at conferences, seminars or training courses may be reimbursed upon presentation of a claim form and appropriate receipts. LIMIT: As per Appendix D – Incidental Expenses 2.10
Overseas Travel/Sister City Trips
Overseas travel must be approved by a meeting of the full Council prior to a Councillor undertaking the trip. Travel must be approved on an individual trip basis. Detailed proposals for overseas travel should be developed and included in Council business papers. These proposals shall include nomination of the Councillors undertaking the trip, the purpose of the trip and expected benefits. The duration, itinerary and approximate total costs of each proposed visit should also be provided. After returning from overseas, Councillors will provide a detailed written report to Council on the aspects of the trip relevant to Council business and/or the local community. Councillors are also required to report back on their overseas travel to a full meeting of Council. The Business Development and Major Projects Management Committee is the committee that oversees the Sister City Relations within Council. The Business Development and Major Projects Management Committee is to make recommendations to Council in relation to: 1. Determinations on validity of trips based on the International Relations Positioning Statement (Griffith City Council) and the application of the Guidelines for Payment of Expenses for Mayors and Councillors published by the Division of Local Government in October 2009. 2. In making any recommendation particular regard is to be given to guideline 2.3.3 Travel (Department of Local Government Guidelines for Payment of Expenses and Provision of Facilities for Mayors and Councillors NSW - October 2009) i.e. “Council should avoid international visits unless direct and tangible benefits can be established for the council and the local community”. 3. Nomination of any councillor for funding to undertake overseas travel should be based on the councillor demonstrating an ability to achieve direct and tangible outcomes for the community during the trip (expenses to be covered include economy class airfare, standard hotel rooms, meals and incidentals such as internal travel). 4. Councillors are selected by the Business Development and Major Projects Management Committee and endorsed by Council on criteria based around the trip, such as language, business credentials, authority etc. Normally it will be expected that the council will have established business contacts in the field that it is planned to benefit from the initiative, or produce evidence of a chain of business contact sufficient to encourage a reasonable expectation that a direct and tangible benefit will result from the councillor undertaking the trip.
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2.11
Legal Expenses for Mayor and Councillors
Subject to conditions shown in section 2.12.1 below, legal assistance will be provided to the Mayor and Councillors in the event of an enquiry, investigation or hearing, into the conduct of a Councillor by: 1.
the Independent Commission Against Corruption;
2.
the Office of the Ombudsman;
3.
Division of Local Government;
4.
the Police;
5.
the Director of Public Prosecutions; or
6.
the Local Government Pecuniary Interest Tribunal
7.
the Council Conduct Review Panel
Legal assistance will be provided to the Mayor and Councillors where the subject of the inquiry, investigation or hearing arises from the performance in good faith of a councillor’s functions under the Act and the matter before the investigative or review body has proceeded past any initial assessment phase to a formal investigation or review. Council, by resolution, may reimburse the Mayor and such Councillor, after the conclusion of the enquiry, investigation, hearing or proceeding, for all legal expenses properly and reasonably incurred, given the nature of the enquiry, investigation, hearing or proceeding, on a solicitor/client basis. 2.11.1 Conditions for Provision of Legal Expenses Legal assistance and reimbursement as specified above will only be provided upon resolution of the Council and subject to the following conditions: 1.
the amount of such reimbursement shall be reduced by the amount of any moneys that may be or are recouped by the Mayor or Councillor on any basis
2.
the enquiry, investigation, hearing or proceeding results in a finding substantially in favour of the Mayor or Councillor
3.
the amount of such reimbursement is limited to the equivalent of the fees being charged by Council’s Solicitors.
4.
the legal costs have not arisen from legal proceedings initiated by a councillor under any circumstance.
5.
the legal costs have not arisen from a councillor seeking advice in respect of possible defamation or in seeking a non-litigious remedy for possible defamation.
6.
legal costs will not be met for legal proceedings that do not involve a councillor performing their role as a councillor
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2.12
Insurance Expenses and Obligations
The Mayor and Councillors will receive the benefit of insurance cover to the limit specified in Council’s insurance policies. 2.12.1 Councillors and Officer Liability Council provides indemnity to any person who was, is presently, or in the future becomes an elected member of Council, or a Committee Member of a legally constituted committee under the Local Government Act 1993, in the event of personal litigation being instigated against them for any action arising whilst that person was exercising their duty. (a)
Professional Indemnity - Provides indemnity to an individual against litigation resulting from the excise of their official professional duties.
(b)
Statutory Liability - Provides indemnity for fines and penalties arising out of the conduct of the business of Council.
(c)
Personal Accident - Provides for the payment of non-medical expenses and the loss of wages resulting from an accident whilst on official business for Council and a capital payment if the accident resulted in death. This cover extends to Councillors and their partners whilst on official business of Council.
2.13
Telecommunications
Council will reimburse reasonable telephone calls (landline and mobile) and facsimile costs associated with the execution of Councillors’ civic duties. Expense claims for reimbursement are to be accompanied by an itemised bill, with usage relating to Council business highlighted. LIMIT: As per Appendix D – Telecommunications 2.14
Spouse, Partner and Accompanying Persons’ Expenses
2.14.1 Allowable Expenses for Accompanying Persons The Council shall meet the following costs of an accompanying person: (a) Local Government conferences Council shall meet the costs of registration and any official conference dinners of the Mayor’s or Councillors’ accompanying person in attending the following annual conferences: 1.
Local Government NSW
2.
Australian Local Government Association
3.
National General Assembly of Local Government.
4.
Murray Darling Basin Authority
All travel expenses, additional accommodation expenses, accompanying person tours and other sundry expenses incurred by the accompanying person shall be the personal responsibility of the individual Councillor.
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2.14.2 Allowable Expenses for Person Accompanying the Mayor (or Councillor on behalf of Mayor) (a)
Attendance at Official Council Functions and other Authorised Events within the Local Government Area Costs incurred by the Mayor (or Councillor on behalf of the Mayor) for an accompanying person in attending official Council functions of a formal and ceremonial nature within the Griffith Local Government area and other authorised events when invited as Mayor.
(b)
Official Council Functions and other Authorised Events outside the Local Government Area Costs incurred by the Mayor (or Councillor on behalf of the Mayor) for an accompanying person when the accompanying person of the Mayor is invited to accompany the Mayor (or Councillor representing the Mayor) when the Mayor is called on to attend an official function on Council’s behalf or carry out an official ceremonial duty outside the Council area, but within the State. Examples could include charitable functions to which the Mayor has been invited and award ceremonies and other functions to which the Mayor is invited to represent the council. Expenses will be reimbursed in accordance with the Policy.
2.14.3 Disallowed Expenses for Accompanying Persons Council will not meet expenses associated with the attendance of an accompanying person at: 1.
Attendance at any conference or event not noted in section 1 above
2.
Any event or function outside the Council area, including interstate and overseas (with the exception of attendance at annual conferences of those bodies noted above)
2.15
Care and Other Related Expenses
Council will reimburse a Councillor’s costs for care arrangements including childcare expenses and the care of elderly, disabled and/or sick immediate family members to allow the Councillor to undertake their business obligations. Payment for other related reasonable expenses associated with the special requirements of councillors such as disability and access needs to allow performance of normal civic duties and responsibilities is allowable under this section under Clause 1.6.12 of the Department of Local Government Guidelines For the Payment of Expenses and Provision of Facilities for Mayors and Councillors in NSW (the Guidelines) Expense claims for reimbursement are to be accompanied by an itemised receipt. LIMIT: As per Appendix D – Care and other Expenses
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PART 3: PROVISION OF FACILITIES 3.1
General Provisions
It is recognised that Councillors and the Mayor have specific needs to meet the demands of civic office. Accordingly, Council will provide facilities to Councillors, together with additional exclusive facilities for the Mayor’s use, to allow all Councillors to perform their duties. All equipment and furniture provided under this section shall always remain in the possession of the Councillor during his/her term of office, and shall remain the property of the Council and returned to the Council in good operational order and condition upon ceasing to be an elected member of the Council. Such provision of facilities shall be subject to Section 254A of the Act and any specific resolution of the Council under Section 254A of the Act. The Code of Conduct makes provision about the use of council resources to ensure that councillor expenses and facilities are not used inappropriately. The Code of Conduct provides that council resources must be used ethically, effectively, efficiently, and carefully. Council property including intellectual property, official services and facilities must be not misused by any person or body for private benefit or gain. Councillors must also avoid any action or situation that could create the appearance that council resources are being used inappropriately (Clauses 10.12-10.14 and 1 0.15). 3.2
Private Benefits
Councillors are not entitled to obtain private benefits from the provision of equipment, services and facilities, nor from travel bonuses such as frequent flyer schemes or any other such loyalty programs while on Council business. However it is acknowledged that incidental use of Council equipment and facilities may occur from time to time. In circumstances where other than incidental private use has occurred the Local Government Act 1993 (Section 252) provides for Councillors fees to be reduced by an amount representing the private benefit to the Councillor. Councillors are required to report to the General Manager any significant private use of Council facilities immediately. 3.3
Provision of Equipment and Facilities for Councillors
Council will provide the following facilities and administrative support to Councillors to assist them in the effective discharge of their civic duties. The provision of such equipment will be of a standard deemed by the General Manager as appropriate for this purpose. A person’s re-election is considered to be a personal interest. Official council material such as letter head, publications, websites as well as council services and forums must be not be used for such personal interests. Situations in which the appearance may be given that these are being used for such purposes are also to be avoided (Code of Conduct clause 10.16 refers) The fundraising activities of political parties, including political fundraising events, are considered to be personal interests. Council will not pay expenses or provide facilities to councillors in relation to supporting and/or attending such activities and events.
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3.3.1 Monetary Limits for Provision of Equipment and Facilities Provision of equipment and facilities are allocated a monetary limit where applicable. The limit may reflect an actual limit or be an actual amount aligned to a monthly or annual limit. Refer to Appendix D for all Monetary Limits for Expenses, Equipment and Facilities. Councillors must adhere to prescribed limits unless otherwise approved by the Mayor or General Manager The following facilities will be made available to all Councillors: 3.3.2
Refreshments
Reasonable refreshments will be provided at Council meetings, and meetings of the Mayor or Councillors with Parliamentary representatives, visiting dignitaries and other delegations. Refreshments be set as per the budget provided for Civic Receptions on an annual basis. LIMIT: As per Appendix D – Refreshments 3.3.3
Stationery
Each Councillor will be provided with a reasonable amount of appropriate stationery to carry out their civic duties, including but not limited to: 1. Mayoral and Councillor Letterhead stationery and envelopes (Crest letterhead with “From the Office of the Mayor and Councillors” typed in header). 2. Name badges 3. Business cards 4. Writing pads and pens 5. Paper and consumables for printers and fax machines LIMIT: As per Appendix D – Stationery 3.3.4
Corporate Dress
Each Councillor will be supplied with two Griffith City Council neckties or scarves, and if requested, a corporate sports coat. LIMIT: As per Appendix D – Corporate Dress 3.3.5
Secretarial Support
Reasonable secretarial/clerical support will be provided to Councillors during normal office hours for work directly related to the duties of office. 3.3.6
Complimentary Tickets
No complimentary tickets, provided by Council for attendance at any Council operated facility other than for official functions, be provided to either staff or Councillors to ensure full transparency and accountability of funds.
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3.3.7
Office Equipment
Councillors will be provided with reasonable access to the photocopier and facsimile machine in the Council during normal office hours for work directly related to the duties of office. 3.3.8
Computers and Peripheral Equipment
Councillors will be supplied with a Tablet computer (a tablet computer, or a tablet, is a mobile computer, larger than a mobile phone or personal digital assistant, integrated into a flat touch screen and primarily operated by touching the screen rather than using a physical keyboard) set up to enable internet access, emailing and processing of correspondence and access to Council business papers, minutes, policies and other Council records. All requisite software will be installed on that device. Councillors will also be supplied with a printer upon request. LIMIT: As per Appendix D – Computers and Peripheral Equipment 3.3.9
Communication Expenses
There is no provision for Councillors to produce and disseminate personalised pamphlets, newsletters and the like. 3.4
Provision of Additional Facilities for the Mayor
In addition to the facilities provided to all Councillors, Council will provide a number of specific facilities to the Mayor. 3.4.1
Vehicle
A suitable vehicle will be made available to the Mayor (at the same level as provided to the General Manager) with all associated expenses (fuel, insurance, registrations and maintenance) to be met by Council. The vehicle is for use by the Mayor for all official, executive and social duties connected with the Office of the Mayor, accounting for some private and personal use in accordance with the provisions of Clause 3.4.2. 3.4.2
Log Book
A log book must be kept for a 12 week period recording all private usage and submitted to Council by the Mayor within 12 months of his/her election. If private usage is greater than 25% of the vehicle use the kilometres greater than 25% will be reimbursed to Council as considered significant private use. The reimbursement will be per ATO travel guidelines.
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1)
Council Owned Vehicle – based on the three month log a monthly invoice will be sent to the Mayor for the estimated monthly kilometres greater than 25% of the vehicle use (significant private use).
2)
Annual Amount for Private Motor Vehicle Owned by the Mayor – based on the three monthly log kept by the Mayor, the Mayor's monthly payment for the provision of the motor vehicle will be reduced every month by the estimated monthly kilometres greater than 25% of the vehicle use (significant private use).
3.4.3 Physical Impairment causing use of Private Vehicle for Mayoral Duties Clause 1.6.12 of the Department of Local Government Guidelines for the payment of expenses and provision of facilities for Mayors and Councillors in NSW (the Guidelines) provides that policies should take into account of and make reasonable provision for the special needs of councillors to maximise participation in the civic duties and business of council, including provision for councillors with disabilities. With this principle in mind the following is to be provided to the Mayor in the event that the Mayor determines to utilise his/her own private disabled modified vehicle in lieu of utilising a Council provided vehicle: Should the Mayor choose not to utilise the Mayoral vehicle, Council will pay an annual amount of $15,000 (indexed annually to the transportation CPI index) payable monthly to the Mayor, to utilise his/her own private vehicle. This represents the cost to Council of the use and maintenance of the vehicle. This amount is based upon on the annual cost to Council of providing a Mayoral vehicle (which is at the same level as the General Manager) as assessed by Council’s Fleet Services Manager less the estimated cost of private use (assessment 2008 see Appendix E). 3.4.4 Refreshments Reasonable provision of refreshments for the Mayor’s Office and Civic and Mayoral Receptions. LIMIT: As per Appendix D – Refreshments 3.4.5 Mobile Telephone The Mayor will be provided with an appropriate mobile telephone and/or communications device for use in relation to official functions and duties of the office of Mayor. LIMIT: As per Appendix D – Telecommunications 3.4.6 Corporate Credit Card The Mayor will be provided with a Corporate Credit Card for Council related business pursuant to the provisions of this Policy to a maximum monthly amount. LIMIT: As per Appendix D – Corporate Credit Card 3.4.7 Secretarial Support The Mayor will be provided secretarial support, including telephone and reception duties, word processing and the organisation of receptions.
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PART 4: OTHER MATTERS 4.1
Acquisition and Return of Facilities and Equipment by Councillors
The property provided to Councillors remains the property of Council. Councillors must return all the property promptly on completion of the term of office, extended leave of absence, at any time at the request of the General Manager or at the cessation of their civic duties. Failure to return information technology items within the required timeframe will result in the items being remotely disabled and disconnected. Councillors may purchase Council equipment previously allocated to them at the cessation of their duties or when equipment is to be replaced. The sale of such equipment should be at a fair market price or written down value, whichever is the higher. 4.2
Gifts or Benefits
In circumstances where it is appropriate for councillors to give a gift or benefit (for example, on a council business related trip or when receiving visitors), these gifts and benefits should be of token value and in accordance with Council’s Code of Conduct (GC-CP-404). For clarification on what token gifts and benefits are see the Code of Conduct Part 5. Exceptions None Legislation None Policy History Revision Number
Date of Adoption/Amendment
Minute Number
1 2 3 4 5 6 7 8 9 10 11 12 13 14
17/09/02 14/01/03 24/05/05 0260 0394 0297 11/05/10 13/7/10 23/11/10 12/07/11 27/03/12 11/12/12 23/11/13 11/11/14
729 25 0172 14/08/07 30/09/08 22/09/09 0139, 142 0239 0398 0219 0086 0356-0365 0374-0388 393
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APPENDIX A REIMBURSEMENT OF EXPENSES – COUNCILLORS CLAIM FORM Councillors Name: __________________________________________________ Claim for expenses incurred during a trip to ……………………………………………………………………………………………for ………………………………………………………………………………….….………... between the dates ………………………….................................................................... Attendance fee
$…………………………
Travel
$…………………………
Accommodation
$…………………………
Meals
$…………………………
Total Claimed
$…………………………
Note: All invoices / receipts are to be attached to this return)
Councillor’s signature:……………………………………………………….……………
RECEIPT I acknowledge receiving the sum of $………………………. for the above claim. Signature of Councillor:
_________________________________________
Date:
_________________________________________
Note: Councillors are required to submit their application for reimbursement for expenses within 60 days of the date of the expenses being incurred (Refer Clause 2.3.2 Time Limit for Claiming Expenses) OFFICE USE ONLY Has this event/meeting been declared by the Mayor and General Manager as an authorised event?
□ Yes □ No
Authorised by: _________________________ Date:
_________________________
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APPENDIX B
TRAVEL CLAIM FORM - COUNCILLORS
Councillors Name: _____________________________________________________ Claim for travelling expenses for attending ________________________________________________________ Event/ Meeting held on ______________________________________________________________ Distance travelled: _____________________________________________________
Vehicle & amount claimed: (In accordance with the Local Government State Award)
□
Under 2.5 litre @ *¢ per kilometre =
$
□
Over 2.5 litre @ *¢ per kilometre =
$
(please tick correct vehicle) Signature of Councillor:
Date:
___________________________________________
___________________________________________
* As per Local Government State Award Monetary Rates Note: Councillors are required to submit their application for reimbursement for expenses within 60 days of the date of the expenses being incurred (Refer Clause 2.3.2 Time Limit for Claiming Expenses) OFFICE USE ONLY Has this event/meeting been declared by the Mayor and General Manager as an authorised event?
□ Yes □ No
Authorised by: _________________________ Date:
_________________________
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APPENDIX C COUNCILLORS CLAIM FOR THE REIMBURSEMENT OF INCIDENTAL EXPENSES
Councillors Name: __________________________________________________ Claim for expenses between the dates….…....................................and……….………………. for……………………………………..………………………………………………………………
Expense Description: …………………………………….. …………….…….$………………… Expense Description: …………………………………….. ……………….….$………………… Expense Description: …………………………………….. ……………….….$………………… Expense Description: …………………………………….. ………….……….$………………… Expense Description: …………………………………….. ……………….….$………………… TOTAL CLAIMED
$
Signature of Councillor: ___________________________________________ Note: All invoices / receipts are to be attached to this return)
RECEIPT I acknowledge receiving the sum of $……………….. for the above claim. Signature of Councillor: ___________________________________________ Note: Councillors are required to submit their application for reimbursement for expenses within 60 days of the date of the expenses being incurred (Refer Clause 2.3.2 Time Limit for Claiming Expenses)
OFFICE USE ONLY Has this event/meeting been declared by the Mayor and General Manager as an authorised event?
□ Yes □ No
Authorised by: _________________________ Date:
_________________________
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APPENDIX D MONETARY LIMITS Doc Ref
Section Name
Expenses Type
3.3.1
Refreshments
Civic Receptions
3.4.4
Refreshments
Meetings
3.3.2
Stationery
Letterhead, business cards, envelopes, printer paper
Reasonable amounts
3.3.3
Corporate Dress -
Council Ties/Scarves
Each Councillor supplied with 2 GCC ties or scarves
Blazer
Corporate Blazer up to value of $250
To be purchased from a local retailer.
3.3.8
3.4.5
Computers & Peripheral Equipment
Telephone
At Cost
Limit Amount
Comment As per Civic Receptions Annual Budget
Tally maintained per Councillor for inspection
Tablet Computer
Actual
Supplied
GCC IT Department to approve model for compatibility & purchase price
Printer
Actual
Reasonable value on request
GCC IT Department to approve model for compatibility & purchase price
Mobile Phone (Mayor)
Actual
Mayor provided for official duties
GCC IT Department to approve model for compatibility & purchase price
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2.1.4
Telephone
Telephone Calls (include mobile and landline)
Incidental and/or Out of Pocket Expenses incurred during Conferences and Seminars and for travel outside the LGA
Actual up to monthly limit
$30 per month - Mobiles $10 per month - Landline
Actual up to daily limit of $100
$100 day
Expenses in this category may include: Reasonable telephone, facsimile or internet usage related to Council business Parking Tolls Laundry Refreshments Any optional activity in a conference program (but excluding any pre or post conference activities) Expenses not reimbursed in this category Alcohol not consumed as part of a meal
Sustenance
Meal
Actual up to daily limit of $120
Breakfast $28 Lunch $40 Dinner $80
Reasonable lunches, dinners and other meals incurred whilst travelling to or from a Conference Other meals during a Conference but not included in registration fees Meals incurred during travel outside the LGA
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2.5.4, 2.5.5.2, 2.9.1.1
2.5.4, 2.5.5.3, 2.8, 2.9, 2.10
Accommodation
Accommodation
Travel
Air Travel
Use of Private Motor Vehicle
Economy
1. $300 per night
1. Capital Cities (e.g. Sydney, Canberra)
2. $250 per night
2. Regional Cities (e.g. Wagga, Wollongong)
3. $200 per night
3. Country
Actual within reason
Travel arrangements must be approved by the Mayor
Rail Travel
Actual within reason
Taxi
Actual within reason
Bus
Actual within reason
Parking
Actual within reason
Road Tolls, Parking 2.8.2
Actual up to daily limit
Payment
Road Tolls, Parking
Actual up to daily limit Per km allowance Actual up to daily limit
Up to $100 per day Claim as per km allowance as set by LG State Award at date of travel Up to $100 per day
2.16
Care and Other Related Expenses
Actual up to annual limit
$2,000 per annum per Councillor
2.12
Legal Assistance for Mayor and Councillors
Cost of Service
As determined by Council Resolution
Only of Council vehicle not otherwise available
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2.15
Spouse & Partner Expenses
Actual
3.4.1, 3.4.2 & 3.4.3 3.4.6
Mayoral Vehicle
Actual
Mayoral Corporate Credit Card
Actual
Same level as General Manager
$5,000 per month
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APPENDIX E Assessment of Motor Vehicle amount for Mayor 2008 An assessment of the annual cost of providing a Mayoral vehicle was conducted by the Fleet Services Manager in 2008. This assessment concluded the annual cost to Council of providing this type of vehicle is $20,000 per annum and the initial amount of $15,000 factors in a calculation of 75% Council use and 25% private use in accordance with Section 252(2) of the Act. If the private use of the Mayor’s vehicle exceeds 25% of the total usage of the vehicle the Mayor is required to report this to the General Manger in accordance with Clause 1.10 of this policy and the Mayor will be charged the difference accordingly. The method of doing this will be via a log book (per Section 2.3.1B) maintained by the Mayor for a 12 week period within the first 12 months of being elected into the role of Mayor.
_____________________________________________
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Contracts for Goods & Services s428 cl 217(1)((a2) Detailed below are contracts awarded by Council during 2014/15 other than employment contracts and contracts for less than $150,000. Included in the table is the name of the contractor, the nature of the goods and services supplied by the contractor and the total amount payable to the contractor under the contract.
Name of Contractor
Nature of Goods or Services
Contract Amount
Liebherr Australia P/L
Supply and Delivery of One New Track Loader with a Landfill Protection Package
$437,921
Kellogg, Brown & Root P/L
Condition Assessment & Risk Management Study of G4 Rising Main
$162,340
Legal Proceedings s428(2)(e) cl 217(1)(a3) It is Council’s practice to where ever possible to negotiate with the parties to ensure that legal proceedings are not commenced by Council or instigated against Council unless there is absolutely no room for negotiation. Council’s total expenditure on legal expenses during 2014/15 was $143,867 ($1,409 on development matters and $142,458 on other matters) which was expended on items such as legal advice, legal opinions, lease, licence and agreement preparation. Legal proceedings undertaken during 2014/15 comprised:
Item Debt Recovery
Status Complete/Ongoing Ongoing
Amount $140,787
Industrial Relations – Sundry (HR)
Nil
Nil
Development Control – Appeals
Nil
Nil
Development Control – Sundry Others Property Co-ordination (leases, licences, agreement preparation, legal advice)
Complete
$1,409
Numerous items some ongoing
$1,671
TOTAL
$143,867
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Private Works s67(3) cl 217(1)(a4) Council at its meeting of 24 June 2014 (Minute No. 0206) determined specific fees and charges for private works to be undertaken in 2014/15. Works were then undertaken on behalf of private individuals in accordance with Council’s policy and there were no specific resolutions relating to any of the work performed. The works which all, in real terms, are of a minor or ordinary nature falls within the usual activities Council permits to be carried out under delegation to senior staff with the charges to be applied in accordance with the principles adopted by Council (ie. full cost recovery and profit). Council’s Private Works Policy (WO-CP-101) in respect to works undertaken for and on behalf of Council staff was first adopted at the Ordinary Meeting of Council held on 14 January 2003 (Minute No. 30). This policy has been reviewed on a number of occasions, the most recent review was conducted during 2014. The reviewed policy was adopted by Council on 11 November 2014, Minute No. 0390.
Donations Under Section 356 cl 217(1)(a5) During 2014/15 the total amount contributed by Council for contributions or grants under Section 356 of the Local Government Act 1993 was $60,149. This included a community grants program of $29,105 which assisted a range of community groups.
External Bodies Exercising Functions Delegated by Council cl 217(1)(a6) There were no external bodies that exercised delegated function on behalf of Council during the 2014/15 financial year.
Controlling Interest in Companies cl 217(1)(a7) Griffith City Council has a 100% controlling interest in Griffith Health Facilities Limited.
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Corporations, Partnerships & Joint Ventures cl 217(1)(a8) During 2014/15 Council has once again been a member or a party to a number of cooperatives and partnerships for the benefit of the community.
(i) 1.
Griffith City Library Western Riverina Libraries (WRL)
The WRL co-operative of the six councils of Griffith City, Carrathool, Hay, Narrandera Murrumbidgee and Jerilderie continually goes from strength to strength. Griffith City Council manages the group finances for WRL. Joint Library Managers are located at Griffith Library from where the WRL is administered. 2.
Western Riverina Community College (WRCC)
Griffith City Library partnered with WRCC to present ‘Lunchtime Words of Wisdom’, a monthly event designed to enable the working community to attend a one hour lunchtime talk presented by unique and diverse guest speakers in a short period of time and with refreshments provided. It's a chance to clear the mind, meet new people, and learn something. The New South Wales State Librarian was one of the high profile guests during 2014/15. All sessions were well attended. 3.
Griffith Rotary Avanti
Griffith Rotary Avanti Club continued to sponsor Saturday Senior movie screenings. The selection of movies now on offer covers movies in Hindi, Italian as well as English titles. Seniors enjoy getting together on Saturday afternoons to view a movie and share afternoon tea sponsored by Griffith Rotary Avanti. The Library staff dons Avanti aprons and acknowledge the contribution of Griffith Rotary Avanti at the beginning of each session. On average each screening attracts approximately 50 seniors. 5.
South West Zone Digital Library
Our Library service has partnered with all other library services in South West NSW in a consortium to provide a digital library of e-audio, e-books and e-magazines. Initially funded through grant monies, each council has boosted the new service with additional funds to purchase around 2,000 titles available via the web 24/7 free of charge to members.
(ii)
Western Riverina Weeds Advisory Committee
Council participates in a regional grouping of councils that extend along the Murray as far as Wentworth and includes councils such as Balranald, Hay, Temora, Bland Shire, Carrathool, Murrumbidgee, the Murray Noxious Weeds Country Council, (Wakool and Murray), Conargo, Deniliquin, Winduran, Griffith, Leeton, Narrandera and Jerilderie. The purpose of the Regional Noxious Weeds Committee is to have a regional approach for the specific noxious weeds treatments and for the purpose of distribution of State Government grant money for the Department of Primary Industries.
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The State Government has changed its grant allocations to only deal with new infestations of new noxious weeds in the area. Without State Government funding Council’s ability to maintain the treatment of traditional noxious weeds is severely limited. Council provides assistance along with other Riverina councils to maintain the employment of the Riverina Regional Noxious Weeds Coordinator. Regional grants have now been removed and all grants are obtained through the new application for funding of general weeds within the region. In 2014/15 a grant of $123,263 was received for noxious weed coordination, which included individual regional management plans for control of:
St John’s Wort Spiny Burr Grass Silver Leaf Nightshade Johnson’s Grass Coolatai Grass Boneseed, and Alligator Weed.
African Boxthorn During the autumn and winter months attention was focused on reducing and the eliminating African Boxthorn. The project to reduce and/or eliminate African Boxthorn from Campbell’s, Nericon and Tharbogang Swamps and surrounding properties/reserves is midway through a four year project. After two years of continual inspection and herbicide treatments most plants when found have been seedlings, re-growth from old root systems have been minimal due to plants being pulled-out rather than pushed-out leaving much less root system to regenerate. New infestations over the winter months are expected as recent rains will invigorate any existing plants and stimulate new seedlings. Over the next two years the amount of viable seeds from seed-banks across the swamps will determine the effectiveness of control methods. (The incidence of new infestations should be steadily decreasing). With inspections at the appropriate time and good follow up treatments, it is expected to see a reduction in the time and effort needed to monitor and control affected sites allowing time to move on to other areas requiring attention. Landholders surrounding the swamps have begun controlling African Boxthorn on their properties and this is beginning to have a positive effect across the whole area; a few property owners still need to be persuaded to participate in the program (For Our Environment). Prickly Pear Through the winter months Prickly Pear was targeted on Crown land and on private properties adjoining McPherson Ranges on Mallinson Road and along Lakes Roads.
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Prickly Pear Infestation
Terrain Brimble Box and Cyprus Pine communities are the dominant native species present. The terrain is sloped with large rocky areas encircled by Mallinson Road, Lakes Road, Slopes Road and Abattoir Road, an area of approximately 330 hectares. Infestations in this location are extensive and extremely difficult to control, with very limited access through the thick stands of trees and rocky out-crops. As a result several control options to reduce the bulk of Prickly Pear plants and its ability to spread is being undertaken. Herbicide Treatment A program has been in progress since January 2014 to treat as many plants as possible up to approximately three metres high, with 50% of these plants about to reach the fruit bearing age. These plants have been given a high priority. Mechanical Excavation Some of the largest older infestations are fully laden with fruit which is the primary cause of literally hundreds of single plant infestations, not just in this location but much further afield. A decision was made to attempt to get as many local landholders as possible to participate in the control, given that many frequently walk the Fire Trails for pleasure and for the enjoyment of their environment. Invitations were sent to all landholders in the area, asking them to attend a meeting in regard to Prickly Pear Infestations in the area.
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The Meeting The attendance of only ten landowners was very disappointing. Eight of the attendees indicated that they would join a volunteer group. Since the meeting another landowner has agreed to join the project. Farms with infestations that adjoin Crown land are being targeted and landowners will be visited to discuss their particular situation and options. It is hoped that these landowners will join the volunteer group. Spread The amount of infestation and spread of Prickly Pear across the locality has made it almost impossible for Council to effectively control the plant. The amount of fruit and seeds being produced is adding to the difficulty of controlling Prickly Pear. There is a heavy reliance on community involvement. The Plan During June Council mechanically excavated most large fruit bearing infestations, leaving plants that were difficult to extract from trees and rocky ground. These infestations were “deep buried”, with the disposal site used only for the disposal of Prickly Pear.
Inaccessible infestations will continue to be herbicide treated by contractors. Other methods are being evaluated which may mean that the volunteer group could assist in the treatment.
The volunteer group have been asked “while going for their walks” to remove single plant infestations of up to one metre in height, by levering them out of the ground or using the cut-stump method of cutting the trunk and painting the stump, then dragging the plant to the nearest fire trail for collection by Council.
To be successful the volunteer group will need to continue removing new plants over a period of a number years before any noticeable difference will be seen.
Control flyers were printed and distributed at the meeting. The flyers outlined the various options and approaches to controlling Prickly Pear.
A holistic approach has been taken with this project – “It’s a Community Problem – as a community we should be making a stand and pitching in for our Environment”.
Alligator Weed Barren Box Swamp has been inspected with no Alligator Weed being detected. Murrumbidgee Irrigation spray operators treated four plants during their inspections. 35 properties surrounding Barren Box Swamp have been inspected. No Alligator Weed was found on any of the properties. Landowners were provided with weed information packs. Silverleaf Nightshade A field trial day was held in October on a property on Lakeview Branch Canal, Nericon with 20 participants attending to hear Dr Hanwen Wu speak on a two part treatment process over the season to control Silverleaf Nightshade. Another trial will be conducted in October/November 2015 and again in March 2016.
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New Weed Infestations Two new infestations of Mimosa Bush were identified on Kidman Way (200 metres north of the substation and 50 metres from the road). These infestations have been treated and information added to Council’s database. Red Guide Post are to be erected marking the location. Riverina Field Days The weed exhibit at this year’s field day was well attended by local farmers, with many engaging in discussion on current weed issues including Prickly Pear, African Boxthorn and Silverleaf Nightshade. Over the two days 72 Weed Information Packs were given out.
Statement of Activities to Implement EEO Management Plan cl 217(1)(a9) Griffith City Council remained committed to the principles of Equal Employment Opportunity during 2014/15. The Human Resources section continues to provide information to new staff at the induction program on Council’s associated policies and practices. Council monitors the progress towards planned objectives on a regular basis to achieve:
A diverse and skilled workforce; Improved employment access and participate by EEO groups, and A workplace culture displaying fair workplace practices and behaviours.
Statement of Number of Senior Staff cl 217(1)(b) - cl 217(1)(b)(v),
cl 217(1)(c) - cl 217(1)(c)(v)
During 2014/15 Council employed five senior staff members, the General Manager, Director Utilities, Director Infrastructure & Operations, Director Sustainable Development, Director Business, Cultural & Financial Services on performance based contracts (in accordance with the Local Government Act, 1993) at a total remuneration cost of $1,015,492. . The total remuneration package for the General Manager for the 2014/15 period in respect of his employment was $262,505 which includes: Salary component Superannuation Total
$243,722 $18,783 $262,505
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The annual remuneration paid to Directors for year ended 30 June 2015 was as follows: Salary component
$651,130
Vehicle allowance
$40,000
Superannuation
$61,857
Non-cash benefits (ie professional development etc) Total
N/A $752,987
Stormwater Management Services cl 217(1)(e) Griffith City Council introduced a stormwater management charge at the commencement of the 2007/08 financial year at a rate of $25 per assessment (both residential and business; $12.50 for Strata) in the identified urban areas of the Local Government area. The levy collected is used not to replace existing stormwater management services but to provide new or additional services or infrastructure. The stormwater management charge assists with Council’s commitment to continual improvements of local urban stormwater drainage issues. It is utilised for larger projects that have been identified as a priority and that can provide an improvement for a high percentage of rate payers. An example of this is the $1.8 million stormwater drainage improvements in Yambil Street that were completed in 2012. Securing the interest free loan funding from the State Government was made possible due to the ability to access the stormwater management charge funds, making it achievable to pay back the loan over 10 years. Griffith City Council now has a number of completed Flood Studies and Floodplain Risk Management Study and Plans which assist in the strategic planning of Griffith and surrounding areas. The most current studies and plans are available on Council’s website and are listed below: Aerodrome Overland Flow Flood Study Aerodrome Overland Flow Floodplain Risk Management Study (2011) CBD Overland Flow Flood Study (2012) CDB Overland Flow Floodplain Risk Management Study (2013) Lake Wyangan Flood Study (2012) Lake Wyangan Floodplain Risk Management Study (2013) Griffith Main Drain J and Mirrool Creek Flood Study 2015 Vol 1 Draft - Griffith Main Drain J and Mirrool Creek Floodplain Risk Management Study and Plan.
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Twin 1050mm diameter stormwater pipes being constructed under the main supply canal at the end of Ulong Street
Construction of stormwater detention basin in Bromfield Street to intercept large flows from the Yambil Street stormwater system
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Consultant group BMT WBM Pty Ltd was commissioned to carry out the ‘Review of the 2011 Griffith Floodplain Risk Management Study & Draft Floodplain Risk Management Plan inclusive of the Impacts of Flooding in Mirrool Creek’. Major changes in modelling outcomes as a result of the March 2012 flood calibration meant a new ‘Flood Study’ and ‘Floodplain Risk Management Study & Plan’ were required. The Griffith Main Drain J and Mirrool Creek Flood Study was adopted in early 2015. It is proposed to complete the Griffith Main Drain J and Mirrool Creek Floodplain Risk Management Study & Plan by October 2015. Council receives two thirds funding from the Office of Environment and Heritage (OEH) when undertaking any Flood Study or Floodplain Risk Management Study and Plan.
State of the Environment Report Under the Integrated Planning and Reporting framework the State of the Environment Report is due once every four years. It is to be included in Council’s Annual Report in the year of the ordinary Council election. The State of Environment Report is due on 30 November 2016. Council’s current State of the Environment Report 2011/12 can be found on Council’s website, www.griffith.nsw.gov.au.
Environmental Upgrade Agreements s54P Griffith City Council has not entered into any Environmental Upgrade Agreements during the 2014/15 financial period.
Special Variation Expenditure s508(2) s508A Griffith City Council did not apply for any special variation of expenditure during the 2014/15 financial period.
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Capital Works Projects At the completion of the financial year, a number of capital projects have been completed within the Griffith City Council Local Government Area. Among the most significant works were:
Repair and upgrade to the intersection of Jones and Boorga Roads as well as construction and sealing of Jones Road to Rifle Range Road. $1.3m project. Upgrade of CCTV cameras in the Griffith CBD. Completion of flood restoration works of approximately $11M from the 2012 floods. Realignment of Morley Road to the new Murrumbidgee Irrigation bridge across Main Drain J. Intersection improvements and widening of culverts in Murrumbidgee Avenue /Thorne Road. Widening/rehabilitation of Beelbangera Road. Continuation of shared footpath network – Sanders Street/Clifton Boulevard, Griffith Upgrade of Memorial Park, Yenda. Westend Oval play equipment upgrade. Construction of concrete pathway throughout the Community Gardens. Installation of playground equipment – Griffith Regional Aquatic Leisure Centre. Installation of new water mains on Noorilla Street and to the new Griffith Community Private Hospital site. Construction of a new gravity sewer main to service the new Griffith Community Private Hospital. Construction commenced on the Griffith Community Private Hospital project. New mobile library van operational with funding assistance from Public Libraries NSW. New seating and carpet throughout the Griffith Regional Theatre. Construction of toilet block at the northern end of Lake Wyangan Picnic Ground. Improvements to Livestock Marketing Centre with further concreting of pens and an additional shade structure erected. Completion of annual water mains replacement program. Completion of annual sewer mains capital maintenance program.
Other Major Achievements Other major achievements during the 2014/15 period include:
Roads Griffith City Council is committed to provide, maintain and develop a physical infrastructure that can effectively and safely move people, goods and resources responding to the demands of changing urban and rural development. 2014/15 saw the completion of the Flood Restoration works from the March 2012 floods. Major achievements during the past financial year, include:
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Construction
Jones / Boorga Road intersection upgrade and Jones Rd Construct & Seal (in progress) Brayne Road - Moore Place Subdivision - 321m (new addition) Morley Road & Kurrajong Road intersection upgrade Murrumbidgee Avenue & Thorne Road intersection treatment (in progress) Completion of Kooringal Rail crossing upgrade Harward Road Shoulder Upgrade Completion of Flood Restoration Works on Local Roads Completion of Flood Restoration Works on Regional Roads Completion of Flood Restoration Works on State Roads Main Road Heavy Patches & Ordered Work RMS Miscellaneous Traffic Safety Traffic Facilities
Design phase of: Combe Road Upgrade - Construct & Seal Walla Avenue & Merrigal Street Roundabout TOTAL
$ $ $
277,335.57 46,880.00 82,082.52
$ 125,211.89 $ 7,107.71 $ 70,381.44 $ 2,102,552.87 $ 90,154.04 $ 114,149.78 $ 322,460.43 $ 4,524.26 $ 111,770.29
$ 21,896.25 $ 24,943.22 $ 3,401,450.27
Maintenance
Sealed Roads Local, Regional & Main Roads Unsealed Roads Urban & Rural Reseals Local & Regional Roads Additional Resealing Program Rural Roads funded by R2R
$ 1,716,195.63 $ 2,113,683.20
TOTAL
$ 1,050,779.55 $ 530,387.00 $ 5,411,045.38
TOTAL
$ $ $ $ $ $ $ $ $ $
Footpath & Other Works
Construction of 2.5m shared path Sanders Street & Clifton Boulevard Reseal Lake Wyangan Bike Path Footpath replacement CBD Footpath & CBD paver maintenance Pram Ramps & Pedestrian Refuge Carparks maintenance Kerb &Guttering maintenance Streetlighting Road Callouts
94,013.84 10,099.44 35,826.25 60,914.24 16,426.21 18,882.89 11,014.10 362,931.93 38,182.84 648,291.74
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Drainage
Yenda - completion of works Yoogali - completion of works Drainage maintenance & weed control Drainage improvements / replacements
$ $ $ $
2,872.68 1,072.36 68,455.91 9,092.05
$
81,493.00
$ $ $
7,185 45,935 21,400
$
67,335.25
TOTAL Airport Upgrade
Airport Technical Inspection Airport Drainage Demolition of Civil Defence Building TOTAL
Urban Water Supply Over the past year a number of activities relating to improving the water supply, quality and Council water assets have occurred including:
Replacement of water mains in Binya Street, Anzac Street, Braithwaite Road and along a section of White Road.
Water mains were relocated to allow for road realignment and bridge works at the intersections of Kurrajong Avenue with Centofanti Road and Morley Road
New water mains were installed in Noorilla Street and to the new Griffith Community Private Hospital site.
Water meter replacements have continued with over 780 water meters being replaced during 2014/15.
Total potable water production reduced slightly to 6,607 ML in 2014/15.
Average water use per household increased from 439 kL in 2013/14 to 472 kL in 2014/15.
Sewerage Services During 2014/15 a number of activities relating to wastewater were undertaken, including:
The Griffith Water Reclamation Plant continues to perform well and deliver compliant effluent.
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Griffith’s Water Reclamation Plant
A major investigation was launched to determine the condition of the sewer rising main between G4 sewer pump station in Mooreville and the Griffith Water Reclamation Plant. The outcome will assist to direct future sewer infrastructure renewals.
The sewer rising main along Railway Parade, Yenda was replaced.
A new gravity sewer main was constructed to service the new Griffith Community Private Hospital site.
The change to less aggressive sewerage pre-treatment chemicals is showing good results and will extend the life expectancy of Council’s sewer infrastructure.
Economic Development During 2014/15 Griffith City Council’s Tourism & Economic Development Unit has undertaken the following tasks to boost economic growth for Griffith:
Hosted a Chinese delegation who had shown interest in developing a glass plant in Griffith.
Assisted in showcasing a selection of local businesses located in Griffith to Deakin University.
Assisted with an application to the Murray-Darling Basin Authority (MDBA) Economic Diversification fund.
Attended 4 regional tourism meetings with neighbouring councils.
Hosted the prestigious Inland Tourism Awards which resulted in 180 key tourism operators visiting Griffith.
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Assisted a Chinese student delegation to visit Wade High School and Griffith Pioneer Park Museum.
Secured a major Wodonga Developer Nordcon to purchase Pelican Shores and is looking at other opportunities in Griffith.
Updated the Tourism and Economic Development Strategy.
Assisted in holding the inaugural Planning and Building Forum, where stakeholders met with Council staff in an informal manner to discuss related planning and development application issues.
Assisted in preparing an Expression of Interest for the Regional Airports Grants.
Prepared second Business Health Audit.
Assisted the Small Biz bus that visited Griffith to enable small businesses to discuss any concerns they may have had.
Assisted in correcting the Department of Planning assertion that Griffith was in decline, now showing a modest growth.
Prepared a submission to the Senate Inquiry into Regional Cities.
Environment, Health & Sustainability Major achievement during 2014/15:
198 food outlets were monitored and 360 inspections were carried out.
Council participated in the NSW Food Authority ‘Scores on Doors’ program, which displays the results of inspections on restaurant doors – 34 businesses joined the program.
2015 Food Safety Calendar was distributed to all food businesses within the Griffith Local Government Area (LGA).
54 inspections of beauticians, hairdressers, tattooists and funeral directors were carried out.
Approximately 110 cooling tower inspections were completed.
The quality of water was tested at public pools and various motel pools.
2014/2015 mosquito monitoring program saw a decrease in mosquito numbers with little arbovirus activity recorded.
Regular water quality sampling, including algae monitoring was conducted at Lake Wyangan North. An algae outbreak between February 2015 to April 2015 was managed to ensure public safety.
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Council staff conduct water quality sampling including algae monitoring at Lake Wyangan North
Council continued to run their monthly Childhood Immunisation program.
More than 260 native trees were planted by volunteers at Lake Wyangan during National Tree Day.
157 native trees and shrubs were provided to local schools for Schools Tree Day.
Over 1,500 volunteers at 16 sites assisted in Clean Up Australia Day, Business Clean Up Day and Schools Clean Up Day.
10 participants cleaned up Campbell’s Swamp carpark and bird-hide for Bushcare’s Biggest Day Out.
33 goats were mustered, trapped and removed from Scenic Hill.
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NSW Environmental Trust funding was finalised for ‘Get SepticSmart”, an education awareness program on properly maintaining onsite sewage management systems.
Works have commenced on the NSW Environment Trust project for “Restoration and Rehabilitation of the Tharbogang Swamp”, including weed control, cultural survey, tree planting by seed and fencing works.
NSW Crown Lands and the Parks and Wildlife Association funding helped with weed control works at Scenic Hill, Campbell’s Swamp Lake Wyangan and the Jack Carson Reserve.
The Riverina Local Land Service Grant was utilised for weed control at Nericon Swamp and Boorga Road.
Landcare provided funding for weed control on West McPherson Range and a new footpath in the Community Gardens.
New bins were installed at the Community Gardens through funding by “Terminate the Tosser Anti-Litter Campaign”.
Community members participating in Council’s National Tree Day event 260 local natives were planted at the Lake Wyangan Picnic Area
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Griffith Regional Aquatic Leisure Centre (GRALC)
The focus during the 2014/15 period was to improve the visibility, identity and reach of GRALC to provide a facility that improves the health and lifestyle of as many residents as possible.
Staff undertook surveys of both Aerobics (the fitness club) and learn to swim (Splash Swim School) users to identify areas for improvement and have begun making changes as a result.
Splash Swim School has again shown growth with more than 1,200 students enrolled in term 1. An extra level has been introduced into the swim school to allow for quicker progress for students and for instructors to concentrate on specific skills for longer periods each lesson.
All local schools utilised Splash Swim School to provide swimming lessons to their students through school swimming lessons.
The fitness club has seen a rapid growth in membership towards the end of the year in response to Griffith City Council’s decision to continue to operate the gym operations for the foreseeable future.
Staff have begun reviewing the fitness club aerobics timetable every 3 months to ensure that classes are meeting the needs of users and utilising the latest fitness techniques including the introduction of new classes such as Les Mills BODYBALANCE and HIIT (High Intensity Interval Training) classes.
Some of the fitness club staff “hamming it up” at the new brand launch in April
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Staff have focussed on making the aquatic area more attractive to all users by improving cleaning procedures and being more responsive to customer requests.
Throughout the year GRALC operated within the budget set by Council.
Waste Management
Council operates domestic waste, business waste, and recycling collections, with an ongoing commitment to providing residents without access to kerbside recycling the opportunity to recycle by subsidising drop-off bins at Griffith Recycling (Hams Street).
The first ‘Tip for Free Day’ (TFF) for 2014/15 was held in early September 2014 and again held in March 2015. This period seen an extension of an initiative where community groups assist the elderly and infirmed to dispose of rubbish. This is the second year this initiative has run in Yenda and the first for Griffith. Council is hoping community groups will continue to offer such a service. A total of 2,332 residents took advantage of free admission to Council’s Waste Management Centres (Tharbogang and Yenda Landfill) over the two TFF events. Approximately 800 tonnes of waste was disposed during the two events.
Council along with its RAMROC partners is carrying out a feasibility study on green/organic waste kerbside collection. This study will investigate topics like but not limited to; collection service, composition of waste collection, reuse, disposal and financial burden to the community. Once the study is completed a report will be presented to Council for consideration.
Council received a grant of $114,118 from the NSW Environment Protection Authority and a contribution from Council of $48,907. This grant is to fund the conversion of Yenda Waste Management Centre from a Landfill to a Waste Transfer Station. The Waste Transfer Station at Yenda Waste Management Centre will operate as normal, the difference being is that no waste will be buried on site it will be transferred back to Tharbogang Waste Management Centre. New infrastructure will be built such as roads, CCTV, fencing and signage. The Centre and Transfer Station are projected to cost in the vicinity of $163,025 to build and is scheduled to begin operation in late 2015.
Griffith Visitor Information Centre
The Griffith Visitors Centre welcomed just over 37,000 visitors to the Centre during the 2014/15 period.
Staff arranged over 60 itineraries and bookings for coach groups from all around Australia including various car clubs and international farm group tours. Staff are continually working at growing the coach group market and are working with operators to develop new tourism products, such as winery and agricultural tours.
Griffith hosted the Inland Tourism Awards in July 2014 which was an outstanding success. The Awards brought over 170 fellow operators from all over Inland NSW to
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Griffith. The Awards night provided the opportunity to showcase the fabulous food, wine and unique experiences Griffith has to offer. Griffith was a finalist in the Visitor Information Centre category.
The Visitor Information Centre team is an integral part of the coordination of the annual Festival of Gardens and Citrus Sculptures display. In 2014 two new events were added to the festival program with the Friday night 'Paella by the Sculptures Launch Party' which saw over 1,000 people in attendance and the Saturday night 'Long Italian Table Dinner' held at Pioneer Park under the stars. Both were a huge success and have become features of the Festival. These events also added to TASTE Riverina Festival’s calendar.
Paella by the Sculptures Launch Party
This year marks 25 years for the Festival of Gardens and 20 years for the Citrus Sculptures. Costa Georgiadis has been secured from ABC Gardening Australia as Griffith’s Ambassador.
The Visitor Information Centre received $10,000 DNSW Flagship funding for the Griffith Citrus Sculptures.
A total of 6,345 garden visits were recorded during the annual Festival of Gardens in 2014, with 6,296 visitors visiting the Centre during this period. Last year for the festival's two week period The Visitor Information Centre hosted 25 coach groups. Staff planned the itineraries and made the bookings for the coach groups.
Taste Riverina Festival continues to grow drawing people to the region to discover the local wine and food story. At the end of 2014 staff introduced quarterly 'Tourism Networking Social Nights' for business operators, this has been well received.
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Griffith Easter Party, third year collaborative marketing campaign driven by Council’s Tourism staff, working with industry and festival partners to target the market within four hour’s drive of Griffith.
Staff continue to grow Facebook reaches and likes. During 2014/15 the Griffith Easter Party campaign reached 32,368.
Staff are continually improving the way statistics are captured and collated.
A monthly Calendar of Events and an E-Newsletter continues to be produced.
Staff participated in “My Griffith…..” trade stand at the Canberra Caravan, Camping and Leisure Show, promoting Griffith as a destination.
Staff coordinated a successful Media Familiarisation to the region, several fabulous articles have resulted, including OUTthere REX magazine, and the TELE'S Best Weekend.
A Marketing Plan is currently being developed along with the Kidman Way Touring Guide.
The new Visit Griffith Guide 2015/17 will be released in August 2015 which will be distributed nationally and internationally.
Enjoying the fabulous display of Citrus Sculptures along Banna Avenue
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Griffith Regional Art Gallery
The Griffith Regional Art Gallery held a number of successful exhibitions in the second half of 2014 including: the Gallery’s flagship exhibition, the National Contemporary Jewellery Award, Operation Art, ‘Flower Power’, Suzanne Nguyen’s ‘Griffith Story Collection’, Portraits by Nana Ohnesorge and the ever popular HSC visual art graduates exhibition.
To begin 2015, the Gallery curated an exhibition titled ‘Griffith Collections’. This was an opportunity for residents and visitors to Griffith to view significant artworks in the permanent collections of Griffith Regional Art Gallery.
Earlier this year the Griffith Regional Art Gallery hosted the Alice Spring Beanie Festival’s touring exhibition ‘Colours of the Country III’ with outstanding attendance for the exhibition and accompanying public programs.
To coincide with the centenary of the ANZAC landing at Gallipoli, the Griffith Regional Art Gallery hosted an exhibition titled ‘Standing Room Only for Heroes’ by military historian and artist Kathryn Spurling and Margaret Hadfield. This exhibition yielded excellent attendance, with over 120 patrons attending the exhibition on ANZAC day.
Work on the Griffith Regional Art Gallery’s courtyard project has reached a significant milestone with both the ceiling and floor now completed. This space will give Griffith Regional Art Gallery much needed space for public programs and future exhibitions.
Children enjoy a dinosaur puppet making workshop during "A Journey Less Ordinary" by Jennie Forster & Karen Walsh
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Community Development Empowering communities and building strong partnerships is a priority area for the Community Development Team (CDT). The team have worked collaboratively with all sectors within Council, the community and local and regional colleagues to strengthen the social fabric to create a more inclusive community that is a great place to live. Highlights in 2014/15:
The headspace4griffith campaign was successful with Federal funding approved for a headspace facility in Griffith to support young people from 12 to 25 years. This was the result of a three year’s persistent and vigorous lobbying campaign by Council, Murrumbidgee Primary Health Network, agencies, Hon. Michael McCormack MP and Councillors.
Griffith TAFE students signing headspace4griffith petition
The Griffith Community Drug Action Team (CDAT) conducted a ‘Community Perception of Drug and Alcohol Use’ in Griffith and neighbouring local government areas. The survey was developed to determine the community’s attitudes towards alcohol and illicit drug use. The survey results will aid in the development of strategies to implement harm reduction programs. CDAT, the Griffith Liquor Accord and local Police’s partnership has resulted in a reduction of alcohol related crime in our community.
The Crime Prevention Strategy was endorsed which details how the Community as a whole can prevent and respond to crime trends and negative behaviours impacting communities.
The CDT focused on youth engagement in 2014/15 bringing young people together with Youth Services to build rapport and strengthen relationships. A Youth Engagement Survey provided an insight of our community through the eyes of young people and provided direction for future projects. Other highlights included a Skateboard Workshop, Graffiti program, Youth Week, two Youth Mental Health Forums and Midnight Basketball. Midnight Basketball, combines life skills and
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fitness for young people had a successful first tournament thanks to the commitment and support of volunteers and support agencies.
Tharbogang School at the Food Forest
Reaching Council’s target for Aboriginal employment as well as opportunities in training, apprenticeships and education, working with UNSW to develop projects and employment that have positive outcomes on lifestyle, health and wellbeing in the Aboriginal Community, recognition of the Aboriginal Soldiers who fought for their Country and celebration of significant dates for the Community.
Two rounds of the Community Grants Program allocated funds to organisations and individuals which will enable a diverse range of new initiatives, attendance at sporting events and to preserve annual events. Financial support was provided to Wade High School’s Special Education and Learning Support for a pilot ‘Community Skills Initiative’ being a well-intentioned program to provide independent living skills, functional academic, vocational, communication and leisure skills to address a need in one sector of our Community.
110 adults and children become Australian Citizens in the 2014/15 financial year
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Griffith City Library Griffith City Library continued to expand with new services and facilities offered to the public. Major achievements during 2014/15:
155,441 visits to the Library were recorded, 189,813 items borrowed (including items from the Mobile Library), 13,650 computer sessions and 12,048 residents of Griffith (including members of the Mobile Library) now have Library membership cards.
Along with a host of great new books, DVDs and e-book titles, the Library added an innovative new collection of science kits for children with all the necessary items to conduct experiments based on sound, light, magnets, astronomy and water just to name a few.
The Library introduced a weekly presentation called “Tech talks” giving free lessons on how to use the latest devices, cyber safety, e-book, email and social media.
‘Creative Seniors’ featured every day during November and January providing the opportunity to expose our elderly residents to a new and fun activity. People learned to line dance, play the ukulele, cook, create mosaics and to do yoga. Many continued to explore their new found talents and many made new acquaintances with those that participated in the various activities.
The Library computers are now more accessible with patrons able to purchase and charge print and access cards themselves with cash or eftpos. This saves on waiting periods and gives patrons the power to manage their own access to print/copy/scan and computer services.
The Library’s meeting room facilities were greatly enhanced with the installation of a wall mounted smart board which complements presentations and training and can be used to screen monthly seniors movies which are sponsored by Rotary Avanti.
A bright new state-of-the-art Mobile Library hit the streets in December 2014. The mobile Library now offers almost as many services as a branch Library, including free Wi-Fi, a public computer and printer, an amazing array of books, DVDs, magazines, a television and even a place to sit and read in the shade.
‘Lego Club’ was launched in January with thousands of Lego blocks available for children to create and have fun. Every school holidays children have the opportunity to use this enduring construction phenomenon whilst letting their imagination run wild.
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Mobile Librarian, Tracey O'Malley-Tuitavake alongside the new state-of-the art Mobile Library
Lego phenomenon
A new partnership with Western Riverina Community College saw the introduction of monthly Words of Wisdom including lunchtime talks given by locals and visitors who have an interesting story to tell. Guests included the State Librarian, the Consul General of the Netherlands, an archaeologist, geologist and a yoga master.
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The major exhibition held during 2014/15 was based on the life of Anne Frank. This huge display was launched by the Consul General of the Netherlands and created much community interest.
The centenary of the landing at Gallipoli was recognised in the Library with a touching display of socks created by local residents and based on the original pattern supplied by the military to those at home who wanted to help the diggers during World War I. These were hung near the Library’s commemorative wall and generated lots of interest. In addition, the Library was fortunate to host workshops on researching military records presented by the Griffith Genealogical and Historical Society.
Innovative programs throughout the year included regular story time, baby bounce, school holiday activities, mothers’ group talks, chemistry exhibition, natty knitters, seniors movies and Children’s Book Week.
Commemorative Wall - Griffith City Library
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Griffith Regional Theatre
Griffith Regional Theatre
The Griffith Regional Theatre experienced a very busy year with a major refurbishment, sold out shows and a national award. Highlights in 2014/15:
Refurbishment of the Theatre - following a community consultation process on chair design and colour, carpet choice and an Expression of Interest process a major refurbishment of the Theatre took place. The old seats found a new home with various groups such as Women’s Refuge, Youth Support Services, Bland Shire Council, Junee Theatre, Griffith Showground Trust just to name a few. The Theatre now offers extra comfort with roomier seats, particularly in rows D and E and also improved accessibility in the back rows.
This year welcomed Cappello Rowe Lawyers as proud co-presenters of one of the Theatre’s signature season shows. Cappello Rowe Lawyers join the Theatre family that includes exclusive wine partner Calabria Family Wines, performance partner Griffith Connections, Season Partners, Collins Booksellers, Hotel Victoria, Betty Boo Costumes and Wigs, Centrepoint Apartments and media partners WIN TV, The Area News, Star FM, 2RG and 95.1 community radio. Thank you to all the Theatre sponsors for sharing their passion of the arts with the community.
The 2015 ‘I Theatre’ season launch reached near capacity in the Theatre showcasing a range of talent, with a focus on local performers who had gone further afield in their careers, nationally and internationally.
The 2015 program focuses heavily on family theatre in hope to spark that life-long love for the arts at a very early age. The artistic program at both the Theatre and the Art Gallery aims to unlock creativity and imaginations by offering innovative and artistic work. Staff have committed this year to show larger scale works, have a strong family focus and to produce their own community musical.
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Over the past 3 years the hire of the Burley Griffin room increased by 32%, resulting in a 12% increase in room hire revenue.
Developing key relationships with significant promoters and attracting large scale events resulted in a 28% increase in auditorium revenue (commercial hires) over the past 5 years.
Auditorium utilisation increased by 15% in the non-related arts sector, including use by Technical Business Expo and Masters Cycling Championships.
Council’s subsidy decreased: Art Gallery from 23% to 19% Griffith Regional Theatre from 28% to 25%.
Web sales increased from 30% to 50% over the past 3 years resulting in a review of staffing, roles and actual costs.
The Theatre venue utilisation increased by 14% and audience numbers increased by 5% even though the Theatre was closed for 2 months whilst the refurbishment took place.
Information about the Theatre can be found on YouTube, Twitter, Facebook and Instagram.
Interior of the recently refurbished Griffith Regional Theatre
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Sustainable Development Council determined 336 Development Applications in 2014/15 (including 81 Complying Development Certificates) at a value of $48,299,294. A total of 349 Certificates were issued; 168 Construction, 164 Occupation and 17 for Subdivisions. The following commercial/industrial developments were determined.
Griffith City Council – Hillside Drive, Tharbogang – Waste Facility
$2,500,000
Mr G Codemo – 1-7 Oxley Street, Griffith – Vehicle sales and servicing business
$2,000,000
Tailwag Pty Ltd – 471 Banna Avenue, Griffith – Two storey building for use as a hotel and associated carparking
$1,000,000
John Dimm Pty Ltd – 2-6 Oakes Road, Griffith – Commercial carwash
$700,000
Fresh Technique – McGann Road, Hanwood – Packing and nutrients sheds, office, staff building and green house
$630,000
Coles Supermarket, 2 Yambil Street, Griffith – retail fitout
$510,000
Mr J Agostini – 7 Lenehan Road, Griffith – New industrial building
$500,000
Casella Family Brands – Wakley Road, Yenda – Fermenting tanks
$272,700
R Ziliotto & S W Jackson – 22-24 Bridge Road, Griffith – Alterations and additions to an existing vehicle body repair shop
$250,000
Domino’s Pizza Enterprises Ltd – 312 Banna Avenue, Griffith - fitout
$220,000
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Pioneer Park Griffith Pioneer Park Museum is a facility that the community can be proud of, our own open air historic village located on 11 hectares of natural bushland capturing the essence of Griffith’s beginnings providing entertainment, education and a visual display like no other. Highlights in 2014/15:
Hosting of a number of local, state and national organisations events.
Annual Australia Day breakfast with loyal and patriotic patrons enjoying a full Aussie breakfast and activities.
Pioneer Park’s biggest event of the year; Action Day held on Good Friday of each year was again successful in 2015 attracting a huge number of visitors on the day.
The 2014 Salami Festival in August (La Festa Delle Salsicce) sold more than 900 tickets and brought countless visitors to the area and is projected to bring the same amount of visitors in 2015.
Local Government Week Mini Action Day in September 2014 provided a jubilant hands-on experience for approximately 400 hundred Year 4 school students from the district.
The inaugural Taste Riverina Twilight Market was held in October with local wineries and businesses showcasing their ‘home grown’ products.
A number of the historic exhibits at Pioneer Park Museum
Another inaugural event was the ‘long table dinner’ held during the Festival of Gardens celebrations in October.
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Christmas Twilight Market was held in November 2014 and included several market stalls, music and food.
The State Age Cycling Championship participants utilised the Museum and were treated to a special exhibit of our local cycling history.
Griffith Livestock Marketing Centre
Sheep sales at the Griffith Livestock Marketing Centre totalled 572,111 during 2014/15. Although this is down by 2.7% on the previous year the number of sheep sold in 2014/15 still exceeded the budget projections and maintains the Saleyards viability.
Council continues to improve the services at the Centre with further concreting of pens and an additional shade structure erected.
Council continues to improve the Centre’s operations. It has a 10 year improvement plan in place for future works at the Centre, ensuring that it offers the region’s livestock sellers and agents a high quality marketing facility.
Sheep Sales at the Griffith Livestock Marketing Centre
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Fleet Management
Council’s plant and vehicles are in good condition and are regularly maintained. Council has in place an annual plant replacement program aimed at replacing plant and vehicles before they reach the end of their economic lifespan.
New plant and equipment purchased during the last financial year included:
14 x Passenger Sedans 14 x Utilities 2 x Backhoe Loaders 1 x Motor Grader 2 x Fuel Trailers 1 x Tipping Truck 1 x Tractor 1 x Track Loader 2 x Tray back Trucks 1 x Mini Excavator 1 x Mobile Library Van A number of Minor Plant items
Parks, Reserves and Sportsgrounds
A new toilet facility was constructed at the Lake Wyangan Picnic area, including landscaping and upgrading of the parking area at the site.
Lake Wyangan
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A concrete pathway was constructed through the Community Gardens.
New signs in parks and recreational areas were installed throughout the year.
Trees were planted along Kookora Street (between- Banna Avenue and Kooringal Avenue intersections).
The Rose Garden beds at IOOF Park were replanted.
Dead or dangerous trees at various locations were removed.
Bollards and gates were installed at Wade Park Yenda.
Cemeteries
General maintenance and tidy up was carried out at the Bagtown CemeteryHanwood.
Lawn beams were construction in sections four and five at the Griffith Cemetery.
Ten single vaults were constructed at the Griffith Cemetery.
Additional park benches were installed at the Griffith Cemetery.
New entrance gates were constructed at the Yenda Cemetery.
Yenda Cemetery Gates
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Westend Sports Stadium The Westend Sports Stadium was opened on 17 May 1979. With the town growing and being a traditional ‘sporting’ town, Griffith City Council and the Griffith Basketball Association worked in conjunction to have a multi-purpose sports facility built. The Stadium accommodates two basketball courts, two netball courts, eight badminton courts and three volleyball courts. Cultural Events
The Stadium hosts many cultural events. Pacific Islander and Indian community members utilised the Stadium for their diverse cultural traditions, including dances, church services, birthday parties along with other celebrations.
The Indian Sikh Games (Volleyball) were held for the fourth year at the Stadium during 2014/15. Participants came from all over Australia to attend the games.
Also held at the Stadium were indigenous workshops and health care workshops.
State Basketball, MIA & Junior Basketball Events
The Stadium hosted Round 1 of the Western State Junior League basketball competition. 14 basketball centres took part in the competition bringing with them six junior teams to compete. Over 500 visitors attended on the weekend of the competition which included supporters, players, coaches and referees.
MIA Basketball League was held again during 2014/15 which is a competition comprising an open women’s side and an open men’s team from each of Leeton, Narrandera and Griffith. Each town hosted two rounds each during September and November.
School Sports
Griffith Primary and High schools utilised the Stadium throughout the four terms of the school year. Over 2,000 students used the facility over a 40 week period.
The annual Tri-Sports Challenge between the three Griffith High Schools is an annual event held in August in conjunction with Local Government Week.
Athletics carnivals both local and state level were held on West End Oval.
Kalinda Special School held a number of programs during the 2014/15 period.
Wheel chair Basketball
Wheel chair basketball was played every Saturday between 10.30am – 4.00pm. The ‘Wheelies Demons Group’ organised a competition which combined able bodies and disabled bodies playing together in teams. 12 wheel chairs were made available to players.
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General Sports Activities
Domestic Basketball Competitions juniors, miniball, senior, mixed. Badminton senior competition. NAIDOC group activities. Basketball and Netball State training sessions. Lifeball. Midnight Basketball commenced in 2015.
Future Programs and Maintenance
Funding is being sought for new backboards and basketball rings. A sponsorship program is being sought to offer local businesses an opportunity to help support and develop the stadium. Painting the facility. FUTSAL Soccer. Stadium assets need to be upgraded including carpet, amenities, general painting, roofing and gutters, emergency exits, heating, basketball backboards and rings.
The Stadium is very well patronised with staff continually looking to further grow and develop the facility.
Asset Management and Geographical Information Systems Over the past twelve months the Asset Management team have worked to improve Council’s asset management and geographic information systems and processes. Some of the major projects completed include: Asset Valuations The following asset classes were revalued in accordance with the Office of Local Government and Australian Accounting Standards Board requirements for the valuation of Infrastructure Assets. Assets are valued at Fair Value, which reports the current value of the asset adjusted for lost service potential.
Drainage infrastructure including drainage pits, pipes and channels Parks and Gardens assets including playgrounds, irrigation systems and garden beds.
Consolidation of Asset Data in Council’s Asset Register All of Council’s infrastructure asset data is now held within one database which allows for more efficient maintenance and reporting on asset information. To this end the following work was performed.
An extensive review of the asset data related to the above valuations was undertaken which greatly improved the quality of data in the asset register and allows more for accurate modelling and reporting. Asset data for buildings was imported into the asset register.
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Migration of Geographic Information System database to MS SQL Server Data held in Council’s Geographic information system (GIS) has been migrated to an MS SQL Server database which allows spatial analysis and mapping to be completed using a variety of proprietary and opens source GIS software tools. IntraMaps Council has implemented a new spatial data portal that allows staff to access GIS data through their web browser. Using this system Council’s GIS team are able to quickly generate customised maps that other staff use for many tasks such as investigations for planning certificates and managing council’s infrastructure assets.
Rural Addressing The rollout of Rural Addressing commenced within the Nericon and Lake Wyangan localities. Rural Addressing provides clear and consistent addresses to enable emergency services, utilities, service providers and the general public to locate rural properties.
Information Technology (IT) IT is managed within the Business, Cultural and Financial Services directorate of Council. Staff have been involved in the following projects:
The CBD CCTV system was upgraded to include a new server and storage. The upgrade saw existing cameras replaced with new five megapixel cameras resulting in improved image quality.
Upgrade of the Depot Fuel Management System - the existing TriScan Fuel Management System had reached ‘end of life’ and was no longer supported by the manufacturer. It was replaced with Jigsaw Fuel Management System, a cloud based system allowing greater access and reporting capabilities.
IT installed telephone headsets and large screen monitors to the Customer Service Department to improve productivity and reduce customer wait time. The telephone system was also upgraded to include detailed reporting of call activity to assist in the improvement and efficiency of customer service provided by the customer service team.
IT installed a Wi-Fi Hotspot at the Griffith Regional Airport to allow airport patrons free internet access within the terminal.
Several network switches and servers were upgraded as part of the IT scheduled hardware replacement plan.
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Corporate Information
During 2014/15 Corporate Information staff have been primarily focused on ensuring the ongoing, efficient operation of Council’s electronic document management system, TRIM and the major corporate databases. This involved the development and implementation of staff training plans and support documentation; a review of operational procedures; and regular auditing of the systems to ensure data integrity. Additionally, in conjunction with GIS staff and external partner Land & Property Information, Corporate Information have participated in a major project to allocate rural addresses to all non-urban properties within the Griffith City Council boundary. The allocation of approximately 2,000 numbers was completed in January 2015 and since then a staged roll out of the numbers has commenced. The Council area has been divided into 11 groups, with the first localities to received numbers being Lake Wyangan and Nericon in February. To date 350 rural addresses have been mailed out to owners. The roll out and phasing in of rural numbers will continue throughout the 2015/16 financial year.
Bushfire Hazard Reduction Programs s482(2)(i1) Executive Services
Pre Season Captains and Group Captains meetings were held from 22 September to 2 October 2014.
A combined Post Season Members meeting was held on 17 April 2015. This included volunteers from the MIA Local Government areas of Griffith, Leeton, Murrumbidgee, Narrandera, Hay and Carrathool.
The Bushfire Management Committees (BFMC) of the MIA Zone and Mid West Team were combined to create the MIA District BFMC.
Zone Liaison Committee meetings are only held as required, no meeting was held in 2014/15.
The Bush Fire Danger Period for 2014/15 ran from 1 October 2014 to 31 March 2015 (Hay & Carrathool) and from 13 October 2014 to 31 March 2015 (Griffith, Leeton, Murrumbidgee, Narrandera). No major incidents occurred during summer in the local area, however Strike Teams were deployed to assist with the emergency situations in Victoria and South Australia.
The role of District Services Officer – Membership, was permanently filled in October 2014 by Scott Connor, a former volunteer.
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Infrastructure Services Tankers The MIA district took delivery of two new category 9’s, two pre loved category 1’s and a new category 1. Disposed of at auction were three category 9’s, one category 3 and three category 1 tankers. Radios The new transmission tower (built at Gunbar, in the Carrathool Shire), and all existing transmission towers in the Hay and Carrathool districts have been converted from the old analogue radio service to digital. The entire MIA District is now operating a digital radio network. Stations Stations have been built for Wallanthry, Area D and Area E brigades. Tenders for station builds at Gogeldrie and Maley have been received with construction to commence shortly. Fire Investigations There were 3 structure fires investigated. Investigators also attended several grass fires. Membership Services Courses offered to volunteer members included: Bush Fire Fighter Asbestos Awareness Workshop Village Fire Fighter Advanced Fire Fighter Crew Leader Supervision Crew Leader Wildfire Conduct Briefings & Debriefings Rural Fire Driver First Aid Application Trim/Cross Cut Felled Trees Tree Felling Intermediate Live Fire Instructor Communication Centre Assistant Community Safety assistant A total of ten courses have been completed to date. There are a further 12 courses scheduled for the remainder of 2015. The MIA district will host a district exercise in Goolgowi in August 2015. A total of 118 new volunteers have joined the MIA District, since July 2014. Approximately 90% of new volunteers attend a Basic Fire Fighting course soon after joining. Since July 2014 eight volunteers resigned from the MIA District.
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A number of firefighting courses were conducted during 2014/15 including Village Firefighter Course
Operational Services Bush Fire Risk Management Plans The MIA Bush Fire Risk Management Plans are currently being reviewed. This has been initiated with the amalgamation of the MIA Zone and Mid West Team. Currently there are three Risk Plans in place. The review will condense the three into one Plan. It is anticipated that the review process will be completed and a draft Plan presented for approval by the Bush Fire Management Committee at the Pre-season meeting. Community Protection Plans Community Protection Plans have been completed for the areas of McPherson Road, Myall Park and Mallinson Road - Lake Wyangan, in consultation of local residents. The plans have been placed on display at the Wyangan and Beelbangera Brigade stations for public viewing. The plan for Grong Grong has been completed and the plan will be on display at the Brigade Station. Neighbourhood Safer Places An additional Neighbourhood Safer Place (NSP) has been designated at Darlington Point. Signage has been erected to notify and inform the general public. Existing Neighbourhood Safer Places were audited during the year to ensure they comply with the NSP guidelines. All NSP’s will be audited again prior to the bush fire danger period.
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Incidents Total number of responses reported was 324: 216 - wild fire, structure, vehicle and/or explosions 43 - motor vehicle crashes 65 – other, which includes, Automatic Fire Alarms, Good intent and malicious calls and assist police etc Fire Danger No Total Fire Bans were declared in the Northern Riverina during the bushfire danger period. This was due to the weekly measuring of fuel loads to send accurate field measurements to correctly represent the actual fuel loads within the MIA District. Fire Permits A total of 1,159 fire permits were issued in the MIA district, which comprised of 164 in Carrathool, 484 in Griffith, 28 in Hay, 170 in Leeton, 202 in Murrumbidgee and 111 in Narrandera. Bushfire Mitigation Works RFS State Mitigation Support Service (SMSS) crews conducted works in the local government areas within the MIA prior to the start of the Bush Fire Danger Period. The SMSS Crews maintained asset protection zones around critical infrastructure such as the communications tower sights. SMSS crews also undertook hazard reduction works on Scenic Hill prior to the volunteers conducting hazard reduction burns. Community Engagement The MIA District Community Engagement Team (MIA CET) continues to coordinate various community engagement activities within the district. During 2014/15 57 activities were conducted. Activities ranged from school and day care centre visits, shows and community group talks. The MIA CET has conducted 25 visits to schools and day care centres with the students learning about home safety. Students learnt a number of skills including ‘Stop, Drop, Cover and Roll’, how to make a 000 call and what information emergency services will ask, just to name a few. This year the CET has engaged with the multi-cultural communities of the MIA district with attendances at the Sikh Games and an Afghan men’s forum. Both events were very successful with positive responses being received from those involved.
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Statement of Activities – Companion Animals cl 217(1)(f) Lodgement of Pound data collection returns with the Office of Local Government.
Period 1 July 2014 – 30 June 2015 supplied to the Office of Local Government.
Lodgement of data relating to dog attacks with the Office of Local Government.
Information supplied to the Office of Local Government.
Amount of funding spent relating to companion animal management and activities.
$126,613
Companion animal community education programs carried out
Schools, Media, Local Government Week.
Strategies Council has in place to promote and assist the desexing of dogs and cats.
Promoted during Local Government Week.
Strategies in place to comply with the requirement under section 64 (Companion Animals Act) to seek alternative to euthanasia for unclaimed animals.
Dog of the Week / Media
Off leash areas provided in the Council area.
Yes, but not maintained and no signage provided.
Use of companion animals fund money for management and control of companion animals in the area.
Microchipping - $2,148.
Working with a rescue organisation that have contact Australia wide via internet.
Government Information (Public Access) Act – Access to Information s125(1) cl 7 Schedule 2 The Government Information (Pubic Access) Act 2009 was introduced on 1 July 2010. As a result of the introduction of the Government Information (Public Access) Act 2009 Section 12 of the Local Government Act 1993 was repealed and also the Freedom of Information Act. The Government Information (Public Access) Act 2009 provided a general “Right to Information” presumption that was not evident in previous legislation.
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Method of Accessing Council Information Council makes information available to the public in four different ways: 1.
Mandatory Release – where Council is required under legislation to make information available free of charge to the public.
2.
Proactive Release – Council is encouraged to release as much other information as possible in an appropriate manner (though this may sometimes result in a cost).
3.
Information Release – Council is encourage to release information in response to an informal request subject to reasonable conditions (eg. there may be a copying charge involved).
4.
Formal Release – Council may release information in response to a formal request. This is the last resort, if the information is not available in any other way. There is a fee associated with a formal application (currently $30). An application form is available on Council’s website, (www.griffith.nsw.gov.au)
Council has a website which is able to be accessed by members of the public at any time. Many of Council’s publicly available documents are listed on the website and the majority are available for download. Council has developed an Information Guide in accordance with the statutory requirements and this is also publicly available on the website. This document lists in detail the many methods by which residents and other interested parties are able to access Council information. It provides a detailed schedule of publicly available documents and the means by which they can be accessed. During 2014/15 financial year Council received five formal access applications under the Government Information (Public Access) Act. Click here to view the Griffith City Council GIPA Annual Report 2014/15 or visit the Council website.
Access to Council Council Meetings Council meets on the second and fourth Tuesday on the month at 7.00 pm in the Council Chambers, 1 Benerembah Street, Griffith. Council Business Papers Council Business Papers are available on Council’s website (www.griffith.nsw.gov.au) for viewing or printing prior to each Council meeting. Council Business Papers are also available at the customer service section of Council and can be viewed at the Griffith City Library. Copies of the Business Paper can also be obtained by contacting Council’s Governance Section by phoning 69 628 100.
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Operational Plan Council has a 10 year Long Term Financial Plan which establishes the framework for expenditure and services for the future. The Plan is reviewed and updated each financial year. Before the Plan is adopted each year, it is placed on public exhibition for a period of 28 days, comments are encouraged and considered prior to the final adoption of the Operational Plan. Council’s Operational Plan is available on Council’s website (www.griffith.nsw.gov.au). Committee Membership Council operates a number of committees that involve active representation from members of the community. This promotes close involvement in the decision-making processes of Local Government. The following are Council’s committees: Access Committee Business, Development and Major Projects Committee Communities Committee Cultural Facilities Committee Environmental and Sustainability Committee Festival of Gardens Committee Floodplain Management Committee General Facilities Committee Griffith Community Private Hospital Committee Internal Audit Committee Local Emergency Management Committee Pioneer Park Committee Tourism and Events Committee Traffic Committee Transport Committee Utilities Committee
Planning Agreements in Force s93G(5) During 2014/15 there were no Planning Agreements in force.
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Public Interest Disclosure Annual Report s31 cl 4 No public officials made a Public Interest Disclosure to Griffith City Council, no Public Interest Disclosures were received and no Public Interest Disclosures were finalised during the period 1 July 2014 to 30 June 2015. Griffith City Council is committed to creating an environment whereby Council officials and officers will freely report any serious wrongdoings and is committed to supporting and protecting Council officials or officers who report wrongdoings. The implementation of an “Internal Reporting Policy” promotes the above and supplements the provisions of the standards that are set within Council’s adopted Code of Conduct Policy and Grievance Policy.
Statement of Human Resource Activities s428(2)(m) Human Resource and Risk Management activities are managed by Executive Services. Human Resources 1.
Staffing
Total number of Full Time Equivalent Positions (FTEs) for the 2014/15 financial year as approved in the organisation structure is 279.56.
2014/15 Actual wages
2014/15 Number of staff
$19,439,778
Full time staff employed as at 30/06/2015
239
Part time staff employed as at 30/06/2015
51
Casual staff employed as at 30/06/2015
83
Total number of staff employed as at 30/06/2015
373
2.
Indigenous Employment Strategy
The aim of the Indigenous Employment Strategy is to:
Increase employment and vocational training opportunities for Indigenous people in the Griffith Local Government area, and
To lead by example for the rest of the Griffith business community.
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In the 2014/15 financial year 3% of Council’s total workforce identified themselves as Indigenous. The updated Council Indigenous Employment Strategy reflects that Council will strive to achieve and maintain a figure of 5% within the next few years. 3.
Staff Service Awards
In November each year Council holds an annual staff dinner to celebrate employees who have been in Council’s employment for 10, 20 and 25 years. At its annual staff dinner held in November 2014 ten staff members celebrated 10 years of service, three celebrated 20 years of service and four celebrated 25 years of service. Eighteen staff members are long serving employees who celebrated more than 25 years of employment. Work Health & Safety & Risk Management 1.
Accident & Incident Reporting
This financial year saw an increase in the number of accidents, incidents and near misses being reported.
Number of reported incidents/safety concerns
2.
2012/13
2013/14
2014/15
124
166
200
Workers Compensation
During 2014/15 the number of workers compensation claims was less than the previous year. Although the total lost work hours increased from the previous period. Council continues its proactive approach in the management of workers compensation to ensure early and safe return to work.
Total number of claims lodged Total lost work hours Actual cost of lost hours 3.
2012/13
2013/14
2014/15
26
26
22
2,255
1,690
2,719
$56,073
$41,629
$63,100
Staff Health & Well Being
Council continues to promote the Employee Assistance Program (EAP). The EAP provides employees with access to counselling services to identify and resolve problems influencing their wellbeing and effectiveness at work. Employees are able to access the EAP for up to three free one hour sessions per financial year. This has proven to be a successful program with staff welcoming the extra assistance when needed.
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Training & Development
In excess of $220,000 was invested in the training and development of staff during the 2014/15 financial year.
Over 190 staff received formal training for skills related to their job responsibilities and meeting legislative requirements.
Council spent over $17,000 supporting further education for staff through educational assistance and existing worker traineeships. Income from the government funded traineeship totalled $10,000. Training Figures for 2014/15
Training Figures for 2014/15 Number of staff who participated in training (including internal delivery), conferences or seminars (some attended more than one course)
Number / Amount 468
Number of separate training events
95
Number of Conferences / Seminars
32
Amount spent on Training / Conferences / Seminars / Professional Development Amount spent on traineeships and educational assistance Average amount spent on training per person (Full Time, Part Time & Casuals Employees) Training Income (Trainees & Apprentices)
$220,000 $17,135 $595 $10,000
Trainees / Apprentices Council continues to support apprentices and trainees where possible and has employed a trainee at the Griffith Regional Theatre as a Technical Assistant and a Trainee Design Engineer who has commenced his Associate Degree in Civil Engineering. Council’s Apprentice Mechanic is nearing completion of his studies and the Trainee Development Engineer is continuing well in her studies under funding from the Cedric Hoare Scholarship Fund. Tertiary Qualifications Council continues to build a strong relationship with local training providers with many employees studying various funded or partly funded courses. Staff have gained qualifications in Certificate IV in Frontline Management, Certificate III in Civil Construction, Diploma in Management and Graduate Diploma in Building Surveying. There are also a number of staff who are being assisted in gaining qualifications of Civil Engineering and Geographical Information Systems as well as other short courses.
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Integrated Planning & Report Framework The Office of Local Government has implemented the Integrated Planning and Reporting Framework with the objective of improving delivery of services to the community by councils. The framework required councils to integrate all of their plans together with the objective of delivering services for the community through streamlining Council operations and ensuring optimal use of resources. Under the guidelines every council was required to prepare the following documents:
Community Strategic Plan for at least the next ten years
Delivery Program for four years
Operational Plan annually
Resourcing Strategy made up of the following: Workforce Management Plan Long Term Financial Plan for at least ten years Asset Management Plan
Community Strategic Plan – “Growing Griffith 2030” The purpose of the Community Strategic Plan is to identify the community’s main priorities and aspirations for the future and to plan strategies for achieving these goals. While a council has a custodial role in initiating, preparing and maintaining the Community Strategic Plan it is not wholly responsible for its implementation. Other partners such as State agencies and community groups may also be engaged in delivering the long term objectives of the Plan. Essential elements for the Community Strategic Plan include:
A community vision statement
Strategic objectives for the community that address social, environmental, economic and civic leadership issues identified by the community
Strategies for achieving each objective
The Community Strategic Plan must identify assessment methods for determining whether the objectives are being achieved.
Delivery Program The Delivery Program is a statement of commitment to the community from each newly elected council. The Delivery Program outlines the principal activities to be undertaken by Council to implement the strategies established by the Community Strategic Plan within the resources available under the Resourcing Strategy over the four year term of Council. Essential elements for the Delivery Program include:
Directly addresses the objectives and strategies of the Community Strategic Plan and identifies principal activities that Council will undertake in response to the objectives and strategies
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The Delivery Program must inform and be informed by the Resourcing Strategy
The Delivery Program must address the full range of council operations
The Delivery Program must allocate high level responsibilities for each action or set of actions
Financial estimates for the four year period must be included in the Delivery Program.
Operational Plan The Operational Plan has been incorporated in the 2013/2017 Delivery Program. It specifies individual projects and activities that will be undertaken during the financial year to achieve the outcomes stated in the Delivery Program. Essential elements of the Operational Plan include:
The Operational Plan must be prepared as a sub-plan of the Delivery Program
It must directly address the actions outlined in the Delivery Program
It must identify projects, programs or activities that Council will undertake within the financial year towards addressing these actions
The Operational Plan must allocate responsibilities for each project, program or activity
It must identify suitable measures to determine the effectiveness of the projects, programs and activities undertaken
The Operational Plan must include a detailed budget for the activities to be undertaken in that year.
Resourcing Strategy The Community Strategic Plan, the Delivery Program and Operational Plan must be supported by a Resourcing Strategy. The Long Term Financial Plan, the Workforce Management Plan and the Asset Management Plan combine to form Council’s Resourcing Strategy. The Long Term Financial Plan provides information about the affordability and the financial sustainability of Council to address its current and future needs. The Long Term Financial Plan is used to inform decision making during the development of the Delivery Program and must be for a minimum of ten years. The Workforce Management Plan must be developed to address the human resourcing requirements of Council’s Delivery Program and must be for a minimum of four years. The Asset Management Plan informs on the current condition and ability of the community assets that exist for delivery of services to the community. Council must account for and plan for all the existing assets under its ownership and any new asset solutions proposed in its Delivery Program. The Asset Management Strategy/Plans must be for a minimum timeframe of ten years. All these integrated plans ensure that Council delivers the expressed levels of service to its community through optimal utilisation of its resources.
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Annual Report Council’s Annual Report is a summary of Council’s performance and achievements during the preceding year. The Annual report publishes data on the objectives outlined in Growing Griffith 2030, Council’s Delivery Program and Operational Plan to track progress towards achieving the community’s vision. The Annual Report focuses on Council’s implementation of the Delivery Program and Operational Plan and also includes some information that is prescribed by the Local Government (General) Regulation 2005. End of Term Report This document will be prepared at the end of each Council’s four-year term to report Council’s achievements in implementing the Community Strategic Plan over the previous four years.
Integrated Planning and Reporting Framework
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2014/2015 Operational Plan Actions, Performance Measures & Achievements for the Year Council’s Community Strategic Plan, Growing Griffith 2030, was developed around four core themes: Leadership Love the Lifestyle Valuing our Environment, and Growing our City The actions, responsibilities, performance measures and achievements for this financial year, relating to these core themes are outlined as follows.
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Delivery Program and Operational Plan Annual Report 2014/2015
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Civic Leadership Provide clear and transparent communication to the local community on matters in which it is concerned. Develop and implement a range of effective communication processes incorporating traditional and emerging technologies. DP Action Code
DP Action
Action Code
Action
Status
Comment
C1.1.1
Develop a communication strategy which encompasses items such as community newsletters, media releases, radio and television segments, local print media and electronic media such as Facebook, Twitter, YouTube and SMS.
C1.1.1.1
Review existing communication strategy to incorporate social media processes and emedia options including methodologies for ongoing monitoring of coverage.
Completed
Council's Communication Strategy is fluid allowing for different methods of communication to be utilised for different projects or key messages. This has been successful and Council's 'brand' continues to be trusted, keeping members of the community engaged. Using non-traditional means of communication allows for greater access to Council by the community (24/7) to raise issues with Council which has resulted in honest and effective twoway communication.
C1.1.2
Implementation and continued monitoring of the communication strategy – ongoing.
C1.1.2.1
Implementation and continued monitoring of the communication strategy.
Completed
During 2014/15 Council's website had 43,843 unique visitors who collectively visited the site 74,465 times. These visitors viewed pages 203,175 times. On average they viewed 2.73 pages each time they visited and stayed for an average duration of 1 minute and 57 seconds per visit. 41.8% of users are return visitors, 58.2% new users.
C1.1.3
Retain a contemporary
C1.1.3.1
Launch a revised contemporary
Completed
Council's webpage has continued to grow and
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DP Action Code
DP Action
Action Code
and proactive website presence allowing two way communications into target markets.
Action
Status
and proactive website .
Comment evolve according to the information required by the community. Items are refreshed regularly to ensure the most up to date information is easily accessible. Facebook has become a very useful tool for Council and is growing in 'likes'. Engagement is also growing as the community invests more trust in Council's social media resulting in a greater online presence for Council.
Educate staff and community on the processes of Council’s adopted Community Engagement Strategy. DP Action Code
DP Action
Action Code
Action
Status
Comment
C1.2.1
Program workshops for staff and councillors to inform of options for engaging the community eg utilising resources such as online consultation program.
C1.2.1.1
Workshops and community engagement strategies implemented as required.
Progressing
There is an ongoing process of engagement with the community, including the following; COG Newsletters, Attendance at Griffith Central, Community Engagement presentations for new strategies (CBD Strategy, Dog Off Leash areas and others as required). In June, Council held a series of workshops regarding the Draft Floodplain Management and Plan Strategy in Griffith, Yoogali and Yenda.
C1.2.2
Implement as part of the staff and councillor induction processes.
C1.2.2.1
Community engagement methodologies incorporated into Council decision making when required.
Progressing
Council conducted a number of community engagement strategies including: community meetings for Draft Floodplain Management and Study Plan in Griffith, Yenda and Yoogali. Engagement strategies utilised for CBD Strategy, Dog Off leash areas, Community meeting scheduled for 2015/16 Budget, Fit for
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DP Action Code
DP Action
Action Code
Action
Status
Comment the Future, Pop-Up information stall at Central, Community Catch-up insert in Area News, GRALC Community engagement strategy three community meetings. Involved COG in Customer Focus Review.
Adequately resource communication and engagement processes throughout the organisation. DP Action Code
DP Action
Action Code
Action
Status
Comment
C1.3.1
Ensure adequate resources are provided to staff and councillors.
C1.3.1.1
Information sessions provided to councillors and staff on communication and community engagement strategies.
Progressing
Council continues to engage with Griffith community via fortnightly Council Catchup (Area News insert), frequent community engagement sessions and community meetings, regular Facebook updates, regular media releases and Community Opinion Group.
C1.3.1
Ensure adequate resources are provided to staff and councillors.
C1.3.1.2
A dynamic and proactive online presence is created and regularly updated.
Completed
Over the last 12 months, Council has expended methods of communicating with the community, resulting in greater engagement. Online methods are instant and responses to questions are quick resulting in more and more people engaging in two-way online communication with Council.
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Ensure agenda and relevant information is reviewed prior to meetings. DP Action Code
DP Action
Action Code
Action
Status
Comment
C1.4.1
All Council meeting agendas to be available by Thursday preceding the Council meeting.
C1.4.1.1
Business papers prepared and distributed electronically for Councillors and available on website for the public.
Completed
Business Papers (Agendas) for Council Meetings are consistently available on Council's website at least 3 business days prior to the next Council Meeting. Residents are also reminded via Facebook that the Agendas are available.
Be well informed about current issues that impact our community. Council review the role of the proposed Community Reference Panel and existing community groups to garner information about relevant issues. DP Action Code
DP Action
Action Code
Action
Status
Comment
C2.1.1
Database of interested community members is developed.
C2.1.1.1
Community input achieved through Committees and other engagement processes.
Progressing
Council continues to make a concerted effort to engage with community regarding documents that are placed on public exhibition. Significant programs have taken place during 2014/15 including fortnightly insert in Area News, regular Facebook updates, community engagement and attendance at local shopping centres by Councillors and staff for CBD Strategy, Youth and Community Services, Floodplain Management, Finance presentations, Dog Offleash Areas.
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DP Action Code
DP Action
Action Code
Action
Status
Comment
C2.1.2
Community Reference Panel is consulted on a range of key projects and issues impacting the community. See C3.1
C2.1.2.1
Establish protocols for engaging with community members utilising the endorsed GCC Community Engagement Strategy.
Completed
There have been a number of high profile and successful community engagement exercises in 2015.
Regularly review local and national media. DP Action Code
DP Action
Action Code
Action
Status
Comment
C2.2.1
Regularly monitor media coverage by engaging media monitoring service and provide regular updates to staff and councillors regarding media policies and process.
C2.2.1.1
Access available to established media monitoring service and distributed to staff and councillors.
Progressing
When resources are available.
Council and committee agendas and minutes are prepared and distributed in a timely fashion in electronic and printed form. DP Action Code
DP Action
Action Code
Action
Status
Comment
C2.3.1
All Council agendas and minutes distributed to councillors via electronic means.
C2.3.1.1
Council meeting agendas and minutes distributed to Councillors electronically.
Completed
Councillors receive Council Meeting and Committee Meeting Agendas and Minutes electronically. Council Minutes are distributed the Thursday prior to a Council Meeting on the following Tuesday and Committee Agendas at least 3 days prior to the Meeting. Minutes are
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DP Action Code
DP Action
Action Code
Action
Status
Comment distributed within 72 hours after a Council Meeting. Committee Minutes are dependent on the cycle of Council Meetings for adoption.
C2.3.2
All Council Committees and minutes are available on public website.
C2.3.2.1
Committee minutes published on Council website
Completed
Council Minutes are available on Council website within 72 hours of the Council Meeting. Committee Minutes are dependent on the cycle of Council Ordinary Meetings and their subsequent adoption.
C2.3.3
All Council Meeting Agendas and Minutes are available on public website.
C2.3.3.1
Council meeting agendas and minutes published on Council website.
Completed
Council Meeting Agendas and Minutes are consistently available on Council's website within 3 days prior to Meetings and before 72 hours after Meetings. Committee Minutes are dependent on the Council cycle of Ordinary Meetings.
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Mentor and support potential leaders from diverse backgrounds and age groups to ensure adequate community representation. Council review the role of the proposed Community Reference Panel as a ‘training ground’ for civic office. DP Action Code
DP Action
Action Code
Action
Status
Comment
C3.1.1
Invite members of Community Reference Panels to be involved in Council’s Committees. See also C2.1
C3.1.1.1
Vacancies on Council committees are forwarded to COG members according to identified interests and advertised as required.
Progressing
Committee vacancies advertised when required.
Develop mentoring processes to encourage and guide involvement in Local Government activities. DP Action Code
DP Action
Action Code
Action
Status
Comment
C3.2.1
Develop and implement a volunteer information and recruitment program.
C3.2.1.1
Review and update existing processes for engaging with volunteers.
Progressing
Volunteer’s recruitment practices are under review to ensure volunteers are provided an opportunity to be actively involved in local government activities. Community Grant program provides funding to organisations and volunteers to undertake worthwhile community projects. Free Grant Writing workshops delivered to upskill volunteers. Australia Day Awards provides a platform to acknowledge the contributions made by local volunteers. Council's Community Directory is an avenue for organisations to recruit volunteers
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Council review the role of the Youth Advisory Committee and pursue alternative engagement practices. DP Action Code
DP Action
Action Code
Action
Status
Comment
C3.3.1
Youth Advisory Committee to hold half yearly forums at a variety of locations including local high schools. Liaise with Department of Education to develop access to local schools.
C3.3.1.1
Communities Committee review youth engagement strategies.
Progressing
Young people contributed to a youth engagement survey to highlight preferred methods for youth engagement. Results are being trialled in consultation with young people prior to a final document. Council's You-th Say Facebook page allows young people and Council to stay connected and exchange information and ideas. Mentoring of University students, Griffith TAFE Campus and local High Schools. Youth activities focused on engaging with Griffith's Youth on numerous levels to encourage youth participation including Midnight Basketball first tournament
To advocate on behalf of the community with State and Federal authorities. Actively engage with State and Federal agencies/governments to develop and maintain ongoing dialogue on issues of local importance. DP Action Code
DP Action
Action Code
Action
Status
Comment
C4.1.1
Ongoing liaison with State and Federal agencies through the development and implementation of a government interagency process.
C4.1.1.1
Meetings attended with State and Federal agencies delivering services to the Griffith community.
Progressing
Regular meetings and discussions with State & Federal agencies to curb negative behavioural changes in identified locations, improve literacy levels and independent life skills , ensure services for new arrivals and ATSIC communities, address Homelessness and Housing availability, Aged Care reforms and home based childcare, youth mental health and Primary Health Network.
Griffith City Council 2014/15 Annual Report Page | 123
Develop strategies to positively impact in the areas of education, health, employment, community safety, infrastructure, transport and housing. DP Action Code
DP Action
Action Code
Action
Status
Comment
C4.2.1
Actively seek and apply for targeted external funding or provide support to other local agencies to deliver programs relating to education, health, employment, community safety, infrastructure, transport and housing.
C4.2.1.1
Funding opportunities are explored with eligible organisations to work in partnership to deliver services to the Griffith community.
Progressing
Funding assistance and expertise have been provided to many community infrastructure projects and community programs. Some outcomes include funding for Griffith headspace for young people 12 - 25 years, Post School Options upgrades, Council facilities, CDAT partnerships to address alcohol and drug harm with non government agencies and Griffith Liquor Accord, Wade High School Community Skills Initiative, completion of Sporting facility at Jubilee Oval, Completed Aboriginal Lands Clean Up project in partnership with the Griffith Aboriginal Lands Council, NAIDOC Week celebrations, Youth Week funding, supported Harmony Day and Citizenship events and commenced Midnight Basketball.
Provide support and assistance, where possible, to organisations wishing to deliver services and programs locally to address identified needs, such as the Community Working Party’s Social Action Plan. DP Action Code
DP Action
Action Code
Action
Status
Comment
C4.3.1
Encourage greater involvement for the Aboriginal Community.
C4.3.1.1
Aboriginal Liaison Officer to promote opportunities for involvement of Aboriginal people.
Progressing
Continues to liaise between Council and Aboriginal residents, partnerships with UNSW to improve health and wellbeing, Macquarie University to map changes in social conditions, Job Networks and agencies to increase
Griffith City Council 2014/15 Annual Report Page | 124
DP Action Code
DP Action
Action Code
Action
Status
Comment employment, Griffith Police to reduce criminal behaviours, local organisations to engage youth at risk (Fitness Beyond Barriers), work with Aboriginal representatives to oversee Aboriginal funding and identify new or emerging barriers to education.
To provide a governance role in the continuous development of the City of Griffith Provide efficient and contemporary internal services to ensure needs are met. DP Action Code
DP Action
Action Code
Action
Status
Comment
C5.1.1
Develop/review internal customer response management system (CRM).
C5.1.1.1
Develop service level agreements in conjunction with internal customers .
Progressing
Six month review of Customer Focus Improvement Strategy reported to Council.
Griffith City Council 2014/15 Annual Report Page | 125
DP Action Code
DP Action
Action Code
Action
Status
Comment
C5.1.2
Council’s internal services are delivered in line with Promoting Better Practice guidelines as issued by Division of Local Government, Ombudsman and in accordance with Council policy. Services including Information Technology, Finance, Administration, Governance, Human Resources, Central supply, Customer service Fleet Management, Compliance, Fire Protection.
C5.1.2.1
Council’s internal services are delivered in line with Promoting Better Practice guidelines as issued by Division of Local Government, Ombudsman and in accordance with Council policy. Services including Information Technology, Finance, Administration, Governance, Human Resources, Central supply, Customer service Fleet Management, Compliance, Fire Protection.
Progressing
Customer Focus Review Complete and adopted by Council at 24 February 2015 Meeting. Roads design, construction maintenance and associated services review commenced April 2015. Final report from Consultant due to be reported to Transport Committee during August 2015.
C5.1.2
Council’s internal services are delivered in line with Promoting Better Practice guidelines as issued by Division of Local Government, Ombudsman and in accordance with Council policy.
C5.1.2.2
Implement recommendations as included in the external “Review of Council Readiness for Best Value Reviews” as adopted by Council.
Completed
Six month review of Customer Focus Improvement Strategy reported to Council.
Griffith City Council 2014/15 Annual Report Page | 126
DP Action Code
DP Action
Action Code
Action
Status
Comment
Services including Information Technology, Finance, Administration, Governance, Human Resources, Central supply, Customer service Fleet Management, Compliance, Fire Protection.
Ensure accountability measures for good governance are in place and adhered to. DP Action Code
DP Action
Action Code
Action
Status
Comment
C5.2.1
Ensure appropriate Internal Audit program is maintained at Griffith City Council.
C5.2.1.1
Annual internal audit plan developed each year.
Progressing
Internal Audit Universe presented to IA Committee to assist develop future priority list and next 3 year Strategic Plan. Internal Audit Plan for 2015/16 to be adopted at August Meeting of Internal Audit Committee. Internal Audits completed in 2014/15 include Credit Card Control, Leases and Licences of Land held by GCC, Cash Handling, Fraud & Corruption, Disaster Recovery Plan, Project Management, Credit Card and Cash Handling, Motor vehicle policies, Councillor Payment Expenses Policy.
Griffith City Council 2014/15 Annual Report Page | 127
DP Action Code
DP Action
Action Code
Action
Status
Comment
C5.2.2
Ensure statutory reporting eg Annual Report, Internal Planning and Reporting Framework reporting complies within statutory deadlines.
C5.2.2.1
Prepare all statutory reporting requirements in accordance with required timeframes.
Progressing
Statutory requirements met.
C5.2.3
Ensure effective animal control and regulate parking in key areas such as school zones, disabled zones and timed parking areas.
C5.2.3.1
Undertake daily patrols of car parking areas on a rotating system.
Progressing
Due to lack of staffing, daily patrols and general attention to parking issues have not been able to be carried out on a daily basis or in fact on a regular basis at all.
To partner with organisations to facilitate the delivery of required services to the Griffith community. Identify opportunities for external funding for projects and programs that will positively impact the local community. DP Action Code
DP Action
Action Code
Action
Status
Comment
C6.1.1
Ongoing research into grant opportunities from appropriate funding bodies that meet the requirements of the Community Strategic Plan.
C6.1.1.1
Accountant/Grants Officer to prepare a monthly grants report advising of grant opportunities available and grants successfully applied for.
Completed
Active management of grants programs is maintained and GCC is applying for all available grants that fit within the Community Strategic Plan for Council.
C6.1.1
Ongoing research into
C6.1.1.2
Accountant to research potential
Completed
Council has been reasonably successful in
Griffith City Council 2014/15 Annual Report Page | 128
DP Action Code
DP Action
Action Code
grant opportunities from appropriate funding bodies that meet the requirements of the Community Strategic Plan.
Action
Status
grants and distribute to relevant staff members on a weekly/monthly basis.
Comment obtaining grant funds throughout the year, most notably Fixing Country Roads, Public Reserves Management Funds for Westend Oval, Lake Wyangan toilets and amenities etc. Council has ongoing monitoring and reporting processes in place to try and capture as much additional grant funding as it can.
Implement the strategies of the Strengthening Basin Communities Project (SBC) strategies. DP Action Code
DP Action
Action Code
Action
Status
Comment
C6.2.1
Investigate and provide options to implement projects from the Economic Development Strategy. See D2.7 and D5.2
C6.2.1.1
Seek funding for delivery of projects.
Completed
Actively on the lookout for new sources of funding on an ongoing basis.
Integrate the core themes, to ensure realistic and achievable goals are set. Provide adequate resources to plan and monitor activities and strategies across the organisation and the community. DP Action Code
DP Action
Action Code
Action
Status
Comment
C7.1.1
Develop an Operational Plan annually.
C7.1.1.1
Annual Operational Plan (budget) prepared and adopted by 30 June each year.
Completed
The 2015/16 Operational Budget including the 10 year Long Term Financial Plan were adopted by Council resolution in June 2015.
Griffith City Council 2014/15 Annual Report Page | 129
Love the Lifestyle Create accessible and safe, liveable places. Promote positive health aspects of Active Transport options. DP Action Code
DP Action
Action Code
Action
Status
Comment
L1.1.1
Seek appropriate funding to implement the actions and priorities outlined in the Pedestrian Access Mobility Plan and footpaths/Cycleway Strategy.
L1.1.1.1
Apply for relevant grant funding opportunities to undertake construction of footpaths and cycleways.
Completed
RMS has granted funds for shared pathway along Clifton Bvde to Ted Scobie Oval, for widening of path on Anzac Street and construction of a shared pathway along Noorebar Street connecting to the Griffith Medical Centre. These funds have been matched with funding in Council's adopted 2015/16 Operational Plan. RMS has granted PAMP funding of $11,850 for construction of PAMP crossings in 2015/16. These funds have been matched in Council's adopted 2015/16 Operational Plan.
Develop and implement the strategies of the Hands Off Griffith Community Crime Prevention Plan. DP Action Code
DP Action
Action Code
Action
Status
Comment
L1.2.1
Update and review the Community Crime Prevention Plan. Seek funding for implementing the Plan once reviewed.
L1.2.1.1
Update and review the Community Crime Prevention Plan.
Completed
Crime Prevention Strategy endorsed. (Changes in Bureau Of Crime Statistics And Research data to be updated annually).
Griffith City Council 2014/15 Annual Report Page | 130
Finalise and implement the recommendations of the Playground Strategy and Plans of Management for Parks and Reserves. DP Action Code
DP Action
Action Code
Action
Status
Comment
L1.3.1
Finalise the Playground Strategy and seek funding for implementation.
L1.3.1.1
Implement the Playground Strategy. Apply for relevant grants.
Progressing
Ongoing implementation plan to be considered annually as part of the budget process.
L1.3.2
Maintain and renew playgrounds to an agreed service standard.
L1.3.2.1
Manage and maintain playgrounds to agreed service standard.
Completed
The Playgrounds are maintained to meet the A/NZ Standards. Staff have been updated with the latest changes to the Standards. Documented inspections are addressed as required. Funding allocated in the 2015/16 Budget to commence implementation of the Playgrounds Strategy
L1.3.2
Maintain and renew playgrounds to an agreed service standard.
L1.3.2.2
Implement Playground Strategy where budget allows.
Completed
Playgrounds are assessed and strategically listed for replacement or upgrade in accordance within budgetary guidelines. Allocations have been made in the 10 Year Capital Works Program for the implementation of the playgrounds Strategy.
Further develop and implement the strategies of the Griffith Community Action Plan 2010 in partnership with State and Federal government agencies. DP Action Code
DP Action
Action Code
Action
Status
Comment
L1.4.1
Community Action Plan priorities referenced in Growing Griffith 2030 documentation.
L1.4.1.1
Liaise with stakeholders on Council’s role in implementing Community Action Plan.
Progressing
Regular consultation through the Griffith, Youth, Multicultural, Liquor Accord, CDAT, Crime Precinct, Settlement networks and Interagencies on issues impacting individual services , cultural groups and new or emerging
Griffith City Council 2014/15 Annual Report Page | 131
DP Action Code
DP Action
Action Code
Action
Status
Comment issues impacting residents. Community Grants Program assures new projects align with Council's Strategic Plans.
Work with key stakeholders to develop realistic and achievable mechanisms to mitigate and alleviate safety issues from built and natural impacts. DP Action Code
DP Action
Action Code
Action
Status
Comment
L1.5.1
Ensure Council’s planning and design account for safety issues.
L1.5.1.1
Land Use Planning recognises natural impacts.
Progressing
Implementation is ongoing in all assessment done for development applications. Flood Planning Levels reviewed during 2015.
L1.5.1
Ensure Council’s planning and design account for safety issues.
L1.5.1.2
Safer By Design principles embedded within project designs.
Progressing
Ongoing in current assessment processes.
Provide, maintain and monitor safe assets, facilities and services. Review the passive surveillance provided by CCTV throughout the Central Business District. DP Action Code
DP Action
Action Code
Action
Status
Comment
L2.1.1
CCTV requirements revised and funding sought for implementation.
L2.1.1.1
Costs estimated for CCTV upgrades. Grant applications submitted.
Progressing
Extending scope of CCTV depends on available funding.
Griffith City Council 2014/15 Annual Report Page | 132
Develop and implement a detailed asset management and replacement program. DP Action Code
DP Action
Action Code
Action
Status
Comment
L2.2.1
Develop and implement asset management plans in the following: Buildings, Roads, Stormwater Drainage, Parks, Water and Sewerage, Plant and Equipment
L2.2.1.1
Implement Asset Management Plans developed for the six key asset categories.
Progressing
The asset management plan documents are built on information derived from many sources including the Council’s Asset Management System, Geographic Information System and various related projects. There has been significant progress this year in developing and enhancing these systems, and work continues as we near the end of this year’s infrastructure valuation. There are several items in the plans that rely on information that will be revised as part of our valuation reporting. Council’s external auditors have indicated that they intend to review that the asset management plans are in synch with the valuation reports, and thus we will wait until this information is revised before completing the plans.
In partnership with key stakeholders, implement strategies to mitigate the impact of built and natural events including but not limited to flooding, fire and other natural disasters. DP Action Code
DP Action
Action Code
Action
Status
Comment
L2.4.1
Retain formal relationships through Council’s Committee structure with appropriate government agencies for planning and response to
L2.4.1.1
Retain formal relationships through Council’s Committee structure with appropriate government agencies for planning and response to natural disasters.
Completed
Draft Floodplain Risk Management Study & Plan has been technically reviewed was presented to the Committee 30 April 2015. Public exhibition period closed 7 July 2015. Response to submissions and final report to be presented to the Floodplain Management
Griffith City Council 2014/15 Annual Report Page | 133
DP Action Code
DP Action
Action Code
Action
Status
natural disasters. Completion of review of Griffith Flood Study.
Comment Committee August 2015.
Develop partnerships to grow health and educational services and facilities. Continue support of existing Memorandum of Understanding between Charles Sturt University and the NSW Riverina Institute of TAFE. DP Action Code
DP Action
Action Code
Action
Status
Comment
L3.1.1
Liaise and work with CSU and NSW Riverina Institute of TAFE – to develop increased higher education opportunities at Riverina Institute of TAFE Griffith Campus. See also D5.4
L3.1.1.1
Develop and maintain programs.
Progressing
Successful collaboration has continued in 2015.
L3.1.1
Liaise and work with CSU and NSW Riverina Institute of TAFE – to develop increased higher education opportunities at Riverina Institute of TAFE Griffith Campus. See also D5.4
L3.1.1.2
Investigation into the demand for other pathway programs.
Progressing
The MoU between GCC, Deakin University and Riverina Institute has provided an additional range of higher education pathways for the community of Griffith to compliment those with CSU.
Griffith City Council 2014/15 Annual Report Page | 134
Continue support of existing medical students programs. DP Action Code
DP Action
Action Code
Action
Status
Comment
L3.2.1
Liaise with program participants to determine and implement optimum support program.
L3.2.1.1
Investigate alternative options for support.
Progressing
When requested Wollongong Medical students are provided links and access to services.
Build on existing relationships to ensure the establishment of improved medical and health facilities and services. DP Action Code
DP Action
Action Code
Action
Status
Comment
L3.3.1
Pursue with partners the development of: Murrumbidgee Teaching and Learning Facility (Completed by June 2015). Griffith Community Private Hospital (by 2015).
L3.3.1.1
Construction of Murrumbidgee Teaching and Learning Facility and student accommodation completed by Dec 2015 in conjunction with the Griffith Community Private Hospital.
Progressing
Construction of the Murrumbidgee Teaching and Learning Facility commenced during May 2015 as part of the Community Private Hospital. Tenders for the Student Accommodation due to be called by St Vincent's Australia during August 2015 with completion scheduled for practical completion June 2016.
L3.3.1
Pursue with partners the development of: Murrumbidgee Teaching and Learning Facility (Completed by June 2015). Griffith Community Private Hospital (by 2015).
L3.3.1.2
Finalise community fundraising target for project ie a minimum of $1M.
Completed
Fund raising target of $1m achieved.
Griffith City Council 2014/15 Annual Report Page | 135
DP Action Code
DP Action
Action Code
Action
Status
Comment
L3.3.2
Build on the existing relationships with the Griffith Base Hospital, St Vincent’s and Mater Private Health, University of New South Wales Rural Clinical School, NSW Riverina Institute of TAFE, Department of Education, Employment and Workforce Relations.
L3.3.2.1
Liaise with stakeholders to improve health and education services and facilities in Griffith.
Progressing
Meetings scheduled with Griffith Base Hospital on a monthly basis during construction phase of St Vincent’s Private Community Hospital Griffith.
Provide access to opportunities for self-education and improved wellbeing using new technology eg. Internet access widely available at a range of locations, such as Library. DP Action Code
DP Action
Action Code
Action
Status
Comment
L3.4.1
Contemporary internet access available at the Library.
L3.4.1.1
Contemporary internet access available at the Library.
Completed
Internet access is constantly utilised. Two additional computers are now available for the public. Connection speed is an issue which is being investigated. Wi-Fi is also still very popular with the community using it to download eBooks in the library and also using online video services such as Skype to talk to relatives and friends overseas. Technology classes now run every Wednesday afternoon by library staff as there is a growing need for people to learn how to use new devices.
Griffith City Council 2014/15 Annual Report Page | 136
Plan and provide a suitable range of sporting, recreation and cultural facilities. Implement Plans of Management for public reserves/parks. DP Action Code
DP Action
Action Code
Action
Status
Comment
L4.1.1
A program of priorities for Plans of Management identified and implemented.
L4.1.1.1
High priority Plans of Management undertaken as resources become available
Progressing
Project to be completed within the next 12 months.
Maintain and improve recreational facilities eg. parks, Lake Wyangan, Skate Park. DP Action Code
DP Action
Action Code
Action
Status
Comment
L4.2.1
Maintain Council’s recreational facilities as per adopted service standard (inclusive of playground equipment replacement program and installation of irrigation systems at designated locations).
L4.2.1.1
Implementation and further development of service standards for sporting ovals, parks and reserves.
Progressing
The development of Service Standards is progressing further input is required.
L4.2.2
Improve public safety by provision of appropriate information signage.
L4.2.2.1
Install signs per priority list for signs as remote supervision.
Completed
The installation of signs and maintenance of existing signage is ongoing the full budget allocation was expended for 2014/15 financial year.
Griffith City Council 2014/15 Annual Report Page | 137
Encourage increased utilisation of existing recreation and sporting facilities by regularly maintaining existing infrastructure. DP Action Code
DP Action
Action Code
Action
Status
Comment
L4.3.1
Maintain all current sporting facilities (inclusive of refurbishing sporting ovals, upgrading toilet facilities and lighting).
L4.3.1.1
Undertake annual sportsground renovation.
Completed
Maintenance and upgrades of sporting facilities were undertaken at all facilities to ensure the expectation of the community is being met.
Investigate options to plan and develop facilities and services to meet the needs of the whole community – including young, ageing, low socio economic and diverse community groups. DP Action Code
DP Action
Action Code
Action
Status
Comment
L4.4.1
Communities committee of Council actively planning and developing integrated service and facility plans.
L4.4.1.1
Communities Committee develops a whole of community integrated service and facility plan.
Progressing
The Communities Committee steered the Crime Prevention Strategy, participated in consultations on Council Strategies, supported initiatives raised through the Griffith Aboriginal Lands Council, Community Skills Initiative and Youth Engagement processes. Committee also directed letters of support, recommendations to changes in funding allocation and changes in service delivery.
Griffith City Council 2014/15 Annual Report Page | 138
Utilise facilities and services for optimal participation. Provide and promote accessibility to existing services and facilities, including sporting, education and cultural activities. DP Action Code
DP Action
Action Code
Action
Status
Comment
L5.1.1
Library - Provide a fresh and relevant collection of materials in a variety of formats. Provide public use computers and facilitate access to technology for the community. Library to be identified as a community hub for learning, networking and leisure.
L5.1.1.1
New Pods planned for 800 & 900 to complete re-vamp non-fiction, LP and biographies also. Comic library underway. Grant for Lego Library and Kurious Kids lodged. Cake tin collection launched. RFID self check implemented for adults and children. Talk to new mums at community health monthly (first visit 8 new mums join out of 9). Yarn Bomb. New Mobile with added story times. War Museum partnership for displays for 5 years to commemorate WW1, 100 years.
Completed
Library activities are being well promoted through a monthly newsletter, and a strategic approach is being made to ensure that programs and collections are being provided for all sectors of the community. Interesting monthly talks are given by guest presenters over a lunchtime, seniors movies are held monthly, tech talks are held weekly as is Baby Bounce and Rhyme Time and Toddler Storytime. The meeting spaces in the library are in constant demand and staff have been relocated to provide an extra public study room.
L5.1.1
Library - Provide a fresh and relevant collection of materials in a variety of formats. Provide public use computers and facilitate access to technology for the community. Library to be identified as a community hub for learning, networking and leisure.
L5.1.1.2
Stocktake completed.
Completed
The new Radio Frequency Identification attached to all library materials has enabled ongoing stocktakes of individual collections, and a much more functional security system preventing book thefts.
Griffith City Council 2014/15 Annual Report Page | 139
DP Action Code
DP Action
Action Code
Action
Status
Comment
L5.1.1
Library - Provide a fresh and relevant collection of materials in a variety of formats. Provide public use computers and facilitate access to technology for the community. Library to be identified as a community hub for learning, networking and leisure.
L5.1.1.3
i Pads supplied & new Tech Savvy computer grant successful.
Completed
Tech classes continuing on a weekly basis.
L5.1.1
Library - Provide a fresh and relevant collection of materials in a variety of formats. Provide public use computers and facilitate access to technology for the community. Library to be identified as a community hub for learning, networking and leisure.
L5.1.1.4
4 new Public access PC purchased.10 existing Public PC have new software installedupgrade to Windows 7.
Completed
Two additional PCs have been provided in two study rooms. In addition 3 tablets are available in lockable stands for the public to handle and trial.
L5.1.2
Visitor’s Centre - Continue to promote Griffith via Griffith Tourism Marketing, PR, promotions, Griffith Brochure, Visit Griffith website, Advertising. Continue to be part of the NSW Accredited Visitor
L5.1.2.1
Tourism and Economic Development Unit works with Tourism and Events Committee to increase visitation to Griffith area.
Completed
Visitor Information Centre and Marketing and Promotions office continue to support visitors and growing visitor numbers.
Griffith City Council 2014/15 Annual Report Page | 140
DP Action Code
DP Action
Action Code
Action
Status
Comment
Information Centres. L5.1.3
Griffith Regional Theatre Entrepreneurial season, Film Festival, Sponsorship, Music and movies matinees, Hire of facilities, maintain Theatre facilities as per adopted service standard.
L5.1.3.1
Completion of the season launch.
Completed
The Theatre has had an extremely successful year with the refurbishment of the complex ie new seating, lighting and carpets. A successful launch was held and a full entrepreneurial season booked. The Theatre has recorded several sell out shows and events throughout the year and is a credit to the staff at the facility for the results achieved.
L5.1.3
Griffith Regional Theatre Entrepreneurial season, Film Festival, Sponsorship, Music and movies matinees, Hire of facilities, maintain Theatre facilities as per adopted service standard.
L5.1.3.2
Current season program be delivered as scheduled.
Completed
The financial year ending 30 June 2015 has been very successful and included the major refurbishment of the theatre complex ie seats, lighting and carpets. There have been several sell out shows throughout the year and also a highly successful season launch.
L5.1.3
Griffith Regional Theatre Entrepreneurial season, Film Festival, Sponsorship, Music and movies matinees, Hire of facilities, maintain Theatre facilities as per adopted service standard.
L5.1.3.3
ENGAGE Audience Development/ Engagement research through Australia Council of the Arts funding.
Progressing
The Theatre continues to have a strong focus on audience development and offering a wide cross section of shows and events to support this. The Theatre has seen several sell out shows over the course of the past 12 months and this testament to the continuing focus on audience development.
L5.1.4
Art Gallery - Local artist exhibitions, community exhibitions, exhibitions celebrating cultural diversity, youth
L5.1.4.1
Minimum of 10 exhibitions per annum
Completed
The Griffith Regional Art Gallery has completed another successful year through until 30 June 2015. A full requirement of exhibitions were achieved during the year with a pleasing visitation to the facility achieved. The
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DP Action Code
DP Action
Action Code
Action
Status
exhibitions, touring exhibitions and public programs. Maintain Gallery facilities as per adopted service standard.
Comment prestigious Archibald exhibition was also secured this year and is on display throughout July/August.
L5.1.5
Griffith Regional Aquatic Leisure Centre - General swimming, Swimming Carnivals, Swim School, Gymnasium classes and programs, Crèche, Swimming Squad, maintain Aquatic centre facilities as per adopted service standard.
L5.1.5.1
Ensure facility is clean, functional and available to all participants of each of the nominated programs or events throughout the year.
Completed
The 2014/15 financial year has presented a number of difficulties in the operation of the Griffith Regional Aquatic Leisure Centre (GRALC) after an external operational review and close public scrutiny. The year began with a dramatic drop in attendance in all areas except Splash Swim School, which continued to perform well. With confirmation that all current services will continue to be offered and operated by Griffith City Council attendances have started to improve to the point where the last two months of the year have seen us improve, year-on-year, for the first time.
L5.1.6
Westend Sports Stadium Cultural events such as Islander Craft Fair, Wheelchair basketball, State Basketball and Junior State Basketball, School sports, Community Events, badminton, volleyball, general sports activities, maintain Theatre facilities as per adopted service standard.
L5.1.6.1
Ensure facility is clean, functional and available to all participants of each of the nominated programs or events throughout the year.
Completed
Westend Sports Stadium continues to be heavily utilised by basketball and volleyball teams and competitions as well as the local schools. Basketball in particular is gaining in popularity again, perhaps aided by the introduction on Midnight Basketball, designed to engage youth at risk into organised activities. The stadium also acts as an important cog in allowing all residents to access sport and recreation activities through its hosting of events such as the Sikh Games, life ball and wheelchair basketball. By continuing to emphasise the flexibility of the space the
Griffith City Council 2014/15 Annual Report Page | 142
DP Action Code
DP Action
Action Code
Action
Status
Comment stadium should continue, or improve, the engagement of these groups in physical activities.
L5.1.7
Pioneer Park Pioneer Park Museum will continue to coordinate the existing major events such as, Australia Day Brekkie, Good Friday Action Day, Local Government Week Schools Day and Festa Della Salsicce (Salami Day). These annual activities will be supported by introducing new initiatives highlighting the museum's extensive collection and encouraging community participation.
L5.1.7.1
Pioneer Park Management Committee to plan and conduct new and existing events.
Completed
Ongoing.
L5.1.8
Actively promote, via implementation of communication strategy, Council’s services and facilities.
L5.1.8.1
Councillors and staff are informed of communication strategy.
Progressing
Ongoing. Community engagement to be utilised dependent on current issues. Community engagement strategies are developed on an individual basis for each project.
L5.1.8
Actively promote, via implementation of communication strategy, Council’s services and
L5.1.8.2
Relevant staff are trained in web content management system and social media applications.
Progressing
Training in managing web content and social media is ongoing to ensure staff are able to accurately deliver information in a timely manner.
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DP Action Code
DP Action
Action Code
Action
Status
Comment
L5.1.9.1
Liaise with local agencies and user groups to ascertain their requirements.
Progressing
Liaised with HACC services to ensure longevity and affordability for clients, GetSet in creating alternate options to support youth at risk of not completing their education, tenants of Social Housing and migrant/new arrivals access to support services, Midnight Basketball to establish a program that provided additional skills and social interaction for young people.
facilities. L5.1.9
Liaise with local agencies and user groups to ascertain their requirements.
Promote pathways into alternative education and training where appropriate. DP Action Code
DP Action
Action Code
Action
Status
Comment
5.2.1
Promote local and advocate to State and Federal governments the need for alternative education options within our community.
L5.2.1.1
Provide support to existing organisations delivering services locally by way of advocating to State and Federal governments.
Progressing
Supported GetSet and Deakin University to develop alternate options to advance educational outcomes and employment. Mentored students when undertaking University study placements and completing degrees and students undertaking TAFE courses.
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Promote the benefits of life-long learning. DP Action Code
DP Action
Action Code
Action
Status
Comment
L5.3.1
Support local who provide educational and skills programs.
L5.3.1.1
Provide ongoing advocacy support to existing organisations delivering services locally.
Not Progressing
Work with CSU and Deakin supports this action.
Integrate cultural and community groups and address issues faced by minority groups. Promote the implementation of Ethnic Affairs Priority Statement programs throughout the community. DP Action Code
DP Action
Action Code
Action
Status
Comment
L6.1.1
Council staff raise awareness of Ethnic Affairs Priorities on an ongoing basis.
L6.1.1.1
Council staff raise awareness of Ethnic Affairs Priorities on an ongoing basis.
Not Progressing
No progress to report.
Deliver diversity awareness training and support to new arrivals and community. DP Action Code
DP Action
Action Code
Action
Status
Comment
L6.2.1
Council staff raise awareness of diversity on an ongoing basis.
L6.2.1.1
Council staff raise awareness of diversity on an ongoing basis.
Not Progressing
No specific actions to report.
Griffith City Council 2014/15 Annual Report Page | 145
Promote, celebrate and build on our cultural diversity cosmopolitan identity. Encourage participation in established activities celebrating community diversity. DP Action Code
DP Action
Action Code
Action
Status
Comment
L7.1.1
Promote community events via Events Calendar, Council Website.
L7.1.1.1
Provide methods for community groups to promote activities online.
Progressing
New Facebook pages have been established You-th Say Griffith and Griffith CDAT - to promote activities and recruit volunteers. Ongoing promotion on Council's webpage, Facebook page and Community options Group. Online Community Directory provides space for services to promote specific activities.
L7.1.2
Encourage local organisations to celebrate cultural diversity eg La Festa, Refugee Week, Harmony Day.
L7.1.2.1
Ongoing liaison with local organisations
Progressing
Continue to work with all target groups and agencies to strengthen participation and community connectedness to ensure our Community is a safe and welcoming community.
Successfully deliver externally funded programs designed to increase community engagement by those from Culturally and Linguistically Diverse communities. DP Action Code
DP Action
Action Code
Action
Status
Comment
L7.2.1
Investigate opportunities for collaboration with other agencies in support of CALD community.
L7.2.1.1
Strategies developed in conjunction with Communities Committee.
Progressing
Researched options to improve access to Medical Services for the non English speaking residents. Celebrated our diverse community during Harmony Week events. Held four Citizenship Ceremonies to welcome our new residents. Consistent attendance at various Multicultural Interagency Networks
Griffith City Council 2014/15 Annual Report Page | 146
Increase and improve promotion of existing arts and cultural events and facilities. DP Action Code
DP Action
Action Code
Action
Status
Comment
L7.3.1
Work with Council facilities to promote relevant arts and cultural events as per Communication Strategy including use of Council’s website, media releases, weekly radio program.
L7.3.1.1
Ongoing role of Council’s Marketing and Promotions function to be further clarified.
Progressing
Several promotional events conducted.
Acknowledge and be responsive to issues which have an impact upon the community’s wellbeing and harmony. Maintain and build on current programs being delivered by local agencies and Council. DP Action Code
DP Action
Action Code
Action
Status
Comment
L8.1.1
Encourage community to participate in programs and utilise facilities provided.
L8.1.1.1
Ongoing function of Council.
Progressing
Staff provide assistance to all services and support service delivery. Assist visiting outreach services to link with target groups and existing services. Providing local options and access on range of services and facilities.
Griffith City Council 2014/15 Annual Report Page | 147
Increase awareness of existing support services and programs. DP Action Code
DP Action
Action Code
Action
Status
Comment
L8.5.1
Quarterly updates of community service information.
L8.5.1.1
Community services map created and available.
Completed
The online Community Directory was reviewed and redesigned. The Directory has been designed so similar services are collated together, provides detailed information about individual services and a location map. The Directory is mobile friendly so people can access from their mobile devices.
Establish and promote an on-line process for information gathering and dissemination to address community safety issues. DP Action Code
DP Action
Action Code
Action
Status
Comment
L8.6.1
Liaise with local service providers to develop best method for information dissemination.
L8.6.1.1
Work with interagencies to identify communications processes.
Progressing
Interagency networks are regularly attended and agencies are encouraged to promote their programs electronically, on Council's Community Service Directory, Facebook pages and Council website.
L8.6.1
Liaise with local service providers to develop best method for information dissemination.
L8.6.1.2
Investigate options for a central information hub or online links to be incorporated on to community web sites.
Progressing
Developing an online system (Facebook) to exchange information between residents, Council and the Local Area Command. On-line Community Services Directory developed and available.
Griffith City Council 2014/15 Annual Report Page | 148
Valuing our Environment To reduce consumption and loss of water. Implement the Griffith City Council Environmental Sustainability Strategy’s action plan for water. DP Action Code
DP Action
Action Code
Action
Status
Comment
E1.1.1
Monitor district metered and pressure zones for variations, anomalies and flow patterns.
E1.1.1.1
Monitor district metered and pressure zones for variations, anomalies and flow patterns.
Completed
Ongoing monitoring of flow and pressure trends allows identification of inter zone breaches and changes to night flow patterns, which can then be addressed. Solar powered sites occasionally experienced communication breakdown during extended overcast periods. Trends identified power issues which could be fixed by supplementary charging from a generator.
E1.1.2
Improve water distribution management knowledge
E1.1.2.1
Finalise Supervisory Control And Data Acquisition (SCADA) to centralise water usage data.
Progressing
Profiles set up. Communications to display page to be finalised.
Develop and implement a detailed asset management and replacement program for water infrastructure. DP Action Code
DP Action
Action Code
Action
Status
Comment
E1.2.1
Replace all water meters on scheduled program – ongoing.
E1.2.1.1
Manage and maintain Griffith and villages water meters annual replacement program.
Completed
953 water meters replaced from July 2014 to June 2015.
Griffith City Council 2014/15 Annual Report Page | 149
DP Action Code
DP Action
Action Code
Action
Status
Comment
E1.2.2
Maintain an annual water mains replacement program – ongoing.
E1.2.2.1
Manage and maintain Griffith and villages water mains replacement program.
Progressing
Mains replacement at Yoogali intersection under rail delayed till next financial year due to difficulty in locating other services, completing designs and coordination with other organisations like Jemena (gas) and John Holland (rail).
E1.2.3
Prepare options report for water reuse from GWRP commencing 2013-14.
E1.2.3.1
To construct effluent re-use scheme at Griffith Livestock Marketing Centre.
Progressing
Section 60 conditional approval has been given verbally by the NSW Office of Water which has enabled works to commence on infrastructure required to deliver recycled water to the Saleyards. Formal written confirmation of the approval is anticipated in the coming months.
E1.2.4
Offer rebates for water efficient devices – ongoing.
E1.2.4.1
Rebate program for water efficient devices provided.
Completed
The water savings rebate scheme is still available. Only 4 applications were received and approved in the 2014 - 2015 financial year.
To increase reuse/recycling of wastewater and stormwater. Implement the Griffith City Council Environmental Sustainability Strategy’s action plan for water. DP Action Code
DP Action
Action Code
Action
Status
Comment
E2.1.1
Prepare a biosolids reuse study in 2013-14.
E2.1.1.1
Biosolids study proposed for 2015/16
Progressing
Delayed to 2015/2016.
E2.1.2
Investigate options for stormwater reuse.
E2.1.2.1
Not in 2014/15
Not Progressing
Stormwater reuse not applicable.
Griffith City Council 2014/15 Annual Report Page | 150
Develop and implement a detailed asset management and replacement program for sewerage infrastructure. DP Action Code
DP Action
Action Code
Action
Status
Comment
E2.2.1
Maintain sewer infrastructure network including mains, pump stations and treatment processes.
E2.2.1.1
Manage and maintain sewer infrastructure network.
Progressing
Condition assessment of SRM indicate a window to develop bypass for G4 & refurbish G4. Emphasis changing from gravity sewer relines to SRM upgrades/refurbishments.
To protect and enhance water quality. Implement the Griffith City Council Environmental Sustainability Strategy’s action plan for water. DP Action Code
DP Action
Action Code
Action
Status
Comment
E3.1.1
Prepare and implement water quality management plan in accordance with State Government requirements.
E3.1.1.1
Implement and monitor Water Quality Management Plan (WQMP).
Progressing
Chemistry 100% compliance; Microbiology 93.6 % compliance. Improvement in microbiology test results in last 3 months. 18% reduction in water quality complaints from previous year.
Griffith City Council 2014/15 Annual Report Page | 151
Develop and implement a detailed asset management and replacement program for water infrastructure. DP Action Code
DP Action
Action Code
Action
Status
Comment
E3.2.1
Maintain water infrastructure network including reservoirs, mains, treatment processes.
E3.2.1.1
Manage and maintain water infrastructure network.
Completed
Mains replacement program for future years revisited & priorities adjusted. Redevelopment work at Marion Catholic School triggered an unplanned raw water mains replacement. RMS road widening between Bilbul & Yoogali will trigger off-budget work at intersections with McDonald Rd & Moseley Rd.
E3.2.1
Maintain water infrastructure network including reservoirs, mains, treatment processes.
E3.2.1.2
Complete annual mains replacement program.
Completed
The annual mains replacement program has been completed with the exception of Barellan Street potable main (moved to the 2016 - 2017 program) and the raw water mains replacement for Bowditch Street which has been moved to the 2015 - 2016 program.
To reduce energy consumption and greenhouse gas emissions. Implement the Griffith City Council Environmental Sustainability Strategy’s action plan for energy and climate change. DP Action Code
DP Action
Action Code
Action
Status
Comment
E4.1.1
Implement the short to medium term objectives of the Griffith City Council Environmental Sustainability Strategy. Eg streetlight lamp replacement program, use
E4.1.1.1
Rebate program for water efficient devices provided.
Completed
The water savings rebate scheme is still available. Only 4 applications were received and approved in the 2014 - 2015 financial year.
Griffith City Council 2014/15 Annual Report Page | 152
DP Action Code
DP Action
Action Code
Action
Status
Comment
E4.1.1.2
Maintain Council’s energy efficient initiative with Fleet Management.
Completed
Ongoing. Council continues to purchase energy efficient vehicles where possible. Further initiatives have been undertaken to reduce fuel usage and emissions through electronic monitoring and staff newsletters.
of energy efficient vehicles in Council’s Fleet program, reducing office consumables such as paper, water saving initiatives such as homeowner rebate scheme for water efficient devices, recycling services to be extended to appropriate Council facilities, development of the transfer station and landfill facilities. E4.1.1
Implement the short to medium term objectives of the Griffith City Council Environmental Sustainability Strategy. Eg streetlight lamp replacement program, use of energy efficient vehicles in Council’s Fleet program, reducing office consumables such as paper, water saving initiatives such as homeowner rebate scheme for water efficient devices, recycling services to be extended to appropriate Council
Griffith City Council 2014/15 Annual Report Page | 153
DP Action Code
DP Action
Action Code
Action
Status
Comment
facilities, development of the transfer station and landfill facilities. E4.1.1
Implement the short to medium term objectives of the Griffith City Council Environmental Sustainability Strategy. Eg streetlight lamp replacement program, use of energy efficient vehicles in Council’s Fleet program, reducing office consumables such as paper, water saving initiatives such as homeowner rebate scheme for water efficient devices, recycling services to be extended to appropriate Council facilities, development of the transfer station and landfill facilities.
E4.1.1.3
Introduction of more electronic communication media to reduce reliance on paper.
Progressing
100% business papers delivered electronically to Senior Management Team and Councillors.
E4.1.1
Implement the short to medium term objectives of the Griffith City Council Environmental Sustainability Strategy. Eg streetlight lamp replacement program, use
E4.1.1.4
Initiate alternative energy saving initiatives.
Progressing
Some important sustainability initiatives commenced in 2015, most notably the calling of tenders for the Waste Transfer Station.
Griffith City Council 2014/15 Annual Report Page | 154
DP Action Code
DP Action
Action Code
Action
Status
Comment
of energy efficient vehicles in Council’s Fleet program, reducing office consumables such as paper, water saving initiatives such as homeowner rebate scheme for water efficient devices, recycling services to be extended to appropriate Council facilities, development of the transfer station and landfill facilities. E4.1.2
Seek funding to promote the objectives contained within the Environmental Sustainability Strategy.
E4.1.2.1
Seek funding to promote the objectives contained within the Environmental Sustainability Strategy.
Progressing
A successful tender has been selected and engaged to undertake the Lake Wyangan & Catchment Management Strategy (LW&CMS). The consultants have undertaken an initial site inspection of Lake Wyangan and surrounding catchment and are currently undertaking a comprehensive data review process. The LW&CMS is due for completion in June 2016.
E4.1.3
Facilitate renewable energy options (provide education, increase use of renewable energy options at Council facilities).
E4.1.3.1
Work with Council’s facility managers to explore opportunities on renewable energy use.
Progressing
The Griffith Water Treatment Plant (GWTP) Energy Audit will commence in August 2015. OEH has confirmed that after the GWTP Energy Audit we will then be in a position to put in additional Energy Saver Program applications to roll-out Energy Audits for the Griffith Sewerage Treatment Plant (GSTP) and the Griffith Regional Leisure and Aquatic Centre (GRALC). OEH is keen to promote more
Griffith City Council 2014/15 Annual Report Page | 155
DP Action Code
DP Action
Action Code
Action
Status
Comment broadly the positive outcomes for GCC in undertaking these energy audits to other community water, sewer and aquatic facility operators.
To improve air quality by reducing exposure to air pollution. Implement the Griffith City Council Environmental Sustainability Strategy’s action plan for energy, air and climate change. DP Action Code
DP Action
Action Code
Action
Status
Comment
E5.1.1
Implement the actions and objectives of the Environmental Sustainability Strategy relating to air quality.
E5.1.1.1
Develop programs to make the community aware of issues surrounding air quality.
Progressing
No Annual Comment to provide.
Griffith City Council 2014/15 Annual Report Page | 156
To minimise the environmental, social and financial costs of new development. Implement the Griffith City Council Environmental Sustainability Strategy’s action plan for land and the built environment. DP Action Code
DP Action
Action Code
Action
Status
Comment
E6.1.1
Provide water and sewerage services that meet growth demands ongoing.
E6.1.1.1
Ensure adequate infrastructure plans in place for future demand.
Completed
There are no known examples of development occurring that are not adequately serviced by water and sewerage services.
E6.1.2
Incorporate environmental sustainability principles into Council planning policies.
E6.1.2.1
As policies are reviewed, principles of environmental sustainability will be incorporated.
Completed
Recommendation stands. No further action to report.
Provide development assessment and building certification services to the Griffith Community. DP Action Code
DP Action
Action Code
Action
Status
Comment
E6.2.1
Assess and determine development applications, construction and building certificates and section 149 certificates.
E6.2.1.1
Manage and maintain an efficient Development Application process as per legislative requirements.
Completed
To try and approve even further and to maintain this high level of service provision.
E6.2.2
Investigate and regulate unauthorised building works and land use.
E6.2.2.1
Develop and implement protocol to deal with unauthorised building works and land use.
Progressing
Ongoing involvement by Council has significantly reduced the list of high risk noncompliance matters. Swimming pool noncompliance remains a significant issue.
E6.2.3
Provide guidance on
E6.2.3.1
Hold an annual forum with
Completed
2015 forum with industry deemed a success.
Griffith City Council 2014/15 Annual Report Page | 157
DP Action Code
DP Action
Action Code
potential development, construction and planning issues.
Action
Status
Comment
developers, consultants and stakeholders.
To preserve our natural and built heritage for future generations. Implement the Griffith City Council Environmental Sustainability Strategy’s action plan for land and the built environment. DP Action Code
DP Action
Action Code
Action
Status
Comment
E7.1.1
Reduce possible groundwater pollution from residential septic systems by constructing reticulated sewerage systems to unserviced areas.
E7.1.1.1
Septic SMART program ongoing.
Completed
The GetSeptic Smart On-site Sewerage Management project has been a highly successful public health and community awareness initiative providing contemporary current best-practice information for existing and intending owners and installers of septic sewerage systems throughout our LGA. This project will also achieve a significant leveraging benefit with the adaption of the GetSeptic Smart On-site Sewerage Management material for utilisation by all other NSW Councils, acknowledging this project has initially been undertaken by GCC.
E7.1.2
Adhere to Street Tree preservation policy.
E7.1.2.1
Process Tree Preservation Orders according to Street Tree preservation policy.
Completed
The Tree Preservation Orders are assessed in a timely manner with information and guidance provided to the public as required.
E7.1.2
Adhere to Street Tree preservation policy.
E7.1.2.2
Street tree preservation policy to be reviewed.
Completed
The Street Tree Policy is waiting adoption from Council.
Griffith City Council 2014/15 Annual Report Page | 158
DP Action Code
DP Action
Action Code
Action
Status
Comment
E7.1.3
Maintain street sweeping program to improve quality of stormwater runoff.
E7.1.3.1
Manage and maintain street sweeping program.
Completed
Street sweeping schedule for 2015/16 is being developed based on the results of the trial. The Street Sweeping Schedule sets out the urban areas of the Griffith LGA in Zones which are then scheduled on frequencies by hierarchy.
E7.1.4
Provide gravel from the Tharbogang quarry to a standard required for roadworks.
E7.1.4.1
Gravel extraction be carried out as per licence and development application requirements.
Completed
Gravel extraction has not exceeded its EPL requirements.
E7.1.5
Develop biodiversity strategy and management plans for the Griffith LGA.
E7.1.5.1
Work with Environment and Sustainability Committee to finalise Biodiversity Strategy.
Progressing
Will be finalised at a later stage.
E7.1.6
Monitor and review heritage listed buildings in the Griffith LGA.
E7.1.6.1
Completed.
Completed
Completed.
Griffith City Council 2014/15 Annual Report Page | 159
To improve sustainable land use. Implement the Griffith City Council Environmental Sustainability Strategy’s action plan for land and the built environment. DP Action Code
DP Action
Action Code
Action
Status
Comment
E8.1.1
Recommendations of Environmental Sustainability Strategy incorporated into land use planning.
E8.1.1.1
Completed.
Completed
Implementation of principles captured in the Land Use Strategy and Local Environmental Plan.
To plan effectively and consider health issues within planning sustainable development frameworks. Implement the Griffith City Council Environmental Sustainability Strategy’s action plan for land and the built environment. DP Action Code
DP Action
Action Code
Action
Status
Comment
E9.1.1
Implement the objectives of the Pedestrian Access Mobility Plan (PAMP) and Bicycle Plan.
E9.1.1.1
Apply for relevant grants.
Completed
RMS has granted PAMP funding of $11,850 for construction of PAMP crossings in 2015/16. These funds have been matched in Council's adopted 2015/16 Operational Plan.
To improve biodiversity by preserving and protecting existing biodiversity. Implement the Griffith City Council Environmental Sustainability Strategy’s action plan for biodiversity. DP Action Code
DP Action
Action Code
Action
Status
Comment
Griffith City Council 2014/15 Annual Report Page | 160
DP Action Code
DP Action
Action Code
Action
Status
Comment
E10.1.1
Develop biodiversity strategy and management plans for the Griffith LGA.
E10.1.1.1
Finalise the Biodiversity Strategy.
Progressing
Re-prioritising will determine further speed of progress.
To ensure and maintain the conservation of the natural environment. Implement the Griffith City Council Environmental Sustainability Strategy’s action plan for biodiversity. DP Action Code
DP Action
Action Code
Action
Status
Comment
E11.1.1
Improve sustainable landuse by continuation of the noxious weeds eradication and control programs.
E11.1.1.1
Manage and maintain Council’s ongoing noxious weeds program.
Completed
The Noxious Weeds Program has made significant progress in the control of classified weeds through the areas of responsibility especially the control of Prickly Pear and Boxthorn. Local land owners and Murrumbidgee Irrigation have assisted in obtaining positive results in the fight to control weeds in the area. Trial programs have also been created to assess better management and control of Silver leaf Nightshade.
E11.1.2
To improve knowledge and understanding of the issues surrounding biodiversity.
E11.1.2.1
Biodiversity education program developed and implemented.
Progressing
To continue as previous.
E11.1.3
Seek funding to further promote biodiversity.
E11.1.3.1
Apply for relevant grants.
Progressing
Reasonable success in grant funding for 2015.
E11.1.4
Develop a street tree asset management plan.
E11.1.4.1
No actions planned.
Progressing
NA
Griffith City Council 2014/15 Annual Report Page | 161
To deal with waste more effectively, including using it as a resource. Implement the Griffith City Council Environmental Sustainability Strategy’s action plan for waste. DP Action Code
DP Action
Action Code
Action
Status
Comment
E12.1.1
Construction of a new Transfer Station and upgrade the existing landfill facility at Tharbogang to provide waste handling to accommodate the needs of the community up until 2035.
E12.1.1.1
Construction of Transfer Station at Tharbogang Landfill.
Progressing
Once the successful tender has been selected the construction will not take long to complete.
E12.1.2
Encourage resource recovery (transfer station) and continue to improve kerbside recycling participation.
E12.1.2.1
Council investigate Greenwaste collection service.
Progressing
One this report is completed Council will have to look closely at the viability of this service.
Griffith City Council 2014/15 Annual Report Page | 162
DP Action Code
DP Action
Action Code
Action
Status
Comment
E12.1.3
Maintain waste collection and disposal from domestic, commercial, street and park areas.
E12.1.3.1
Provide domestic, commercial, street and park bin collections.
Completed
Waste collection is carried out weekly. Replacement of stolen bins within 3 days is being achieved when full staffing resources are available. Non-collection within 24hours is achieved through the Customer Service Officers. Recycling figures are tracking as per previous years.
E12.1.3
Maintain waste collection and disposal from domestic, commercial, street and park areas.
E12.1.3.2
Target known hotspot areas around CBD.
Progressing
Council has received EPA grant funding for these "hot spot" areas. Fiona de Wit is administrating this project.
E12.1.4
Maintain a comprehensive litter control program.
E12.1.4.1
Additional street bins provided in Yambil Street.
Progressing
There is no money in the budget to carry out this works.
Griffith City Council 2014/15 Annual Report Page | 163
Growing our City Develop Griffith as a centre of choice for trade, business, health, recreation and employment. Advocate for the early installation of National Broadband Network in the Griffith LGA. DP Action Code
DP Action
Action Code
Action
Status
Comment
D1.1.1
Consider NBN rollout in Council’s strategies and plans. See also D5.1, D2.2
D1.1.1.1
Advocacy will occur as opportunities arise.
Completed
After lengthy lobbying, NBN roll out now scheduled for construction 2016.
Ensure development is planned and strategic, incorporating principles of sustainability and triple bottom line of being financially, socially and environmentally measured. DP Action Code
DP Action
Action Code
Action
Status
Comment
D1.2.1
Sustainability principles incorporated into Council’s planning policies.
D1.2.1.1
Planning instruments reflect sustainability principles.
Progressing
Completion of DCP later in 2015 will complete the suite of planning instruments related to sustainability.
Griffith City Council 2014/15 Annual Report Page | 164
Advocate for access to improved health and allied health services through face-to-face and e-health processes. DP Action Code
DP Action
Action Code
Action
Status
Comment
D1.3.1
Advocacy role an ongoing role of Council.
D1.3.1.1
N/A
Completed
Headspace presence in Griffith a major achievement for 2015.
Increase local access to further education options. DP Action Code
DP Action
Action Code
Action
Status
Comment
D1.4.1
Continue Council’s commitment to further education options and pathways.
D1.4.1.1
Ongoing commitment to Higher Education Project.
Completed
Strategic alignment with Deakin and Charles Sturt Universities has strengthened opportunities for the community of Griffith.
Promote the value of tourism and its economic benefits to the community. DP Action Code
DP Action
Action Code
Action
Status
Comment
D1.5.1
Implement the strategies within the 2011-12 Tourism Business Plan.
D1.5.1.1
Implement the strategies within the 2011-12 Tourism Business Plan.
Completed
Plan has been updated to reflect a three year period and now introducing a three year marketing plan to compliment this.
Griffith City Council 2014/15 Annual Report Page | 165
Attract and develop new value–adding industries. Encourage the establishment of diversified industries. DP Action Code
DP Action
Action Code
Action
Status
Comment
D2.1.1
Seek funding to attract new business and industry through programs such as Country Change.
D2.1.1.1
Attend Country Change with relevant local industry groups to promote employment opportunities.
Completed
Effectiveness of Country Change reviewed resulting in more effort in marketing of the region to attract relocation.
D2.1.2
Provide adequate industrial and commercial land via the Local Environmental Plan.
D2.1.2.1
Completed.
Completed
Promotion of available land was highlighted at the 2015 Building and Planning Forum in February and will be an ongoing action in the next financial year.
Improve the physical appearance of city and village entrances. DP Action Code
DP Action
Action Code
Action
Status
Comment
D2.3.1
Develop a design proposal for beautifying the city and village entrances.
D2.3.1.1
Prepare master plans for city and village entrances.
Progressing
This work is a logical extension of the CBD Strategy and will be presented for community consultation later in 2015.
Griffith City Council 2014/15 Annual Report Page | 166
Encourage planned development in Griffith LGA villages and the wider region. DP Action Code
DP Action
Action Code
Action
Status
Comment
D2.4.1
Create planning instruments that encourage development in these areas.
D2.4.1.1
Completed.
Progressing
Progress to continue on DCP.
Promote opportunities for small businesses to establish in our community. DP Action Code
DP Action
Action Code
Action
Status
Comment
D2.5.1
Liaise with Business Enterprise Centre and Griffith Business Chamber, Trade and Investment NSW to develop resources and programs to assist small business to establish in the area.
D2.5.1.1
Regular meetings held with Business Enterprise Centre Griffith Business Chamber, Trade and Investment NSW.
Completed
This continues to be an ongoing feature of the Tourism & Economic Development unit responsibility.
D2.5.1
Liaise with Business Enterprise Centre and Griffith Business Chamber, Trade and Investment NSW to develop resources and programs to assist small business to establish in the area.
D2.5.1.2
Present local and regional economic profile.
Completed
Ongoing feature of the Tourism & ED Unit.
Griffith City Council 2014/15 Annual Report Page | 167
DP Action Code
DP Action
Action Code
Action
Status
Comment
D2.5.2
Attract and host international trade delegations to further promote business opportunities within the region.
D2.5.2.1
Promote business opportunities to overseas investor groups.
Completed
Will be on the continual look out for meetings with international investors, working in particular with NSW Trade & Investment.
D2.5.3
Review and maintain industry assistance package program.
D2.5.3.1
Completed.
Completed
The Griffith Local Economic Development Assistance Program has been a successful collaboration between Council and the business community that has been widely applauded.
Implement Economic Development Strategies to assist in filling vacant commercial spaces and consider location of shopping centres. DP Action Code
DP Action
Action Code
Action
Status
Comment
D2.6.1
Liaise with Business Enterprise Centre and Griffith Business Chamber, Trade and Investment NSW to develop resources and programs to assist small business to establish in the area.
D2.6.1.1
Regular meetings held with Business Enterprise Centre Griffith Business Chamber, Trade and Investment NSW.
Completed
Ongoing but hoping for additional input from Griffith Business Chamber. Will continue to run the Business Health Audit on an annual basis.
Griffith City Council 2014/15 Annual Report Page | 168
Invest in and implement the strategies identified by the Strengthening Basin Communities Project. DP Action Code
DP Action
Action Code
Action
Status
Comment
D2.7.1
Investigate and provide options to implement projects from the Economic Development Strategy.
D2.7.1.1
Seek funding for delivery of projects.
Completed
This is an on-going activity of the Tourism and Economic Development team.
Develop Griffith as regional transport hub and inter-modal transport centre. Relocate freight terminal from Central Business District. DP Action Code
DP Action
Action Code
Action
Status
Comment
D3.1.1
Planning and funding application for freight terminal progressed.
D3.1.1.1
Continue to liaise with stakeholders regarding Western Riverina Freight Intermodal and Logistics Hub.
Progressing
Continual liaison with stakeholders has resulted in an application to develop the Widgelli intermodal.
Improve facilities at existing Griffith transport infrastructure, ie: airport, bus interchange, railway station. DP Action Code
DP Action
Action Code
Action
Status
Comment
D3.2.1
Maintain Griffith Airport. See also D8.2
D3.2.1.1
Manage and maintain Griffith Airport in accordance with Civil Aviation Safety Authority (CASA) standards.
Progressing
The Airport is being operated efficiently and within budget in accordance with all guidelines as set down by Council. CASA will commence their annual Surveillance of the Airport at this time there are no anticipated deficiencies in the manner the airport is being operated.
Griffith City Council 2014/15 Annual Report Page | 169
DP Action Code
DP Action
Action Code
Action
Status
Comment
D3.2.2
Maintain bus interchange located at the Visitor’s Centre.
D3.2.2.1
N/A
Completed
In discussions with the Multicultural Society to relocate to the transit centre, following unsuccessful discussions with other potential users.
Maintain and develop public roads, paths, cycleways and transport corridors. Develop and implement a detailed asset management and replacement program for public roads, paths, cycleways and transport corridor infrastructure. DP Action Code
DP Action
Action Code
Action
Status
Comment
D4.1.1
Maintain road infrastructure network as per adopted service standard including sealed and gravel roads, footpaths, kerb & gutter, signage, drainage culverts, carparks, bridges and other associated infrastructure.
D4.1.1.1
Develop service standards for roads, footpaths, kerb and gutter, signage, drainage culverts, car parks, bridges and other associated infrastructure maintenance.
Completed
Service Standards and Policies have been adopted by Council.
D4.1.1
Maintain road infrastructure network as per adopted service standard including sealed and gravel roads, footpaths, kerb & gutter, signage, drainage
D4.1.1.2
Maintain regional and local roads and traffic facilities.
Completed
New policy has been adopted by Council. Repairs of pavers and footpath have been completed in Griffith CBD.
Griffith City Council 2014/15 Annual Report Page | 170
DP Action Code
DP Action
Action Code
Action
Status
Comment
culverts, carparks, bridges and other associated infrastructure. D4.1.2
Construct roads in accordance with available funding and Asset Management Plans.
D4.1.2.1
Construct roads in accordance with Capital Works program.
Progressing
Drainage improvement works at Thorne Rd and Murrumbidgee Ave intersection will be completed once the wet weather is over.
D4.1.3
Rehabilitate sealed roads in accordance with available funding and Asset Management plans.
D4.1.3.1
Sealed roads rehabilitation program implemented.
Completed
Natural Disaster Funding has been fully claimed and final certificate issued to RMS. RMS have inspected works and signed off.
Extend and improve kerb and guttering in the CBD. DP Action Code
DP Action
Action Code
Action
Status
Comment
D4.2.1
Maintain and renew kerb and guttering in accordance with Asset Management Plan and available funding.
D4.2.1.1
Asset Management Plan to be developed.
Completed
Funding is allocated for kerb and gutter works in 2015/16 budget.
Griffith City Council 2014/15 Annual Report Page | 171
Install path/cycleways in residential areas. DP Action Code
DP Action
Action Code
Action
Status
Comment
D4.3.1
Seek funding to implement the outcomes of the completed Cycleway and Footpath Strategy for residential areas.
D4.3.1.1
Apply for relevant grants.
Completed
RMS has granted funds for shared pathway along Clifton Bvde to Ted Scobie Oval, for widening of path on Anzac Street and construction of a shared pathway along Noorebar Street connecting to the Griffith Medical Centre. These funds have been matched with funding in Council's adopted 2015/16 Operational Plan.
Install path/cycleways to connect suburbs and villages. DP Action Code
DP Action
Action Code
Action
Status
Comment
D4.4.1
Seek funding to implement the outcomes of the completed Cycleway and Footpath Strategy to connect suburbs and villages.
D4.4.1.1
Apply for relevant grants.
Completed
RMS has granted funds for shared pathway along Clifton Bvde to Ted Scobie Oval, for widening of path on Anzac Street and construction of a shared pathway along Noorebar Street connecting to the Griffith Medical Centre. These funds have been matched with funding in Council's adopted 2015/16 Operational Plan.
Griffith City Council 2014/15 Annual Report Page | 172
Improve and maintain street lighting in residential and central business areas. DP Action Code
DP Action
Action Code
Action
Status
Comment
D4.5.1
Liaise with local energy provider and community to review and improve street lighting.
D4.5.1.1
Ongoing review of street lighting in residential and central business areas.
Completed
Street lighting constantly reviewed and outages reported. GCC in association with RAMROC are looking at the possibility of replacing Streetlights with LED. Essential Energy have set up a panel of users, with Ramroc having a representative.
Provide infrastructure in partnership with service providers. Facilitate the construction of appropriate accommodation for the delivery of additional health services. DP Action Code
DP Action
Action Code
Action
Status
Comment
D5.3.1
Provision of land and buildings for the Murrumbidgee Teaching and Learning Centre – medical and Allied health to be located at Animoo Avenue. See also L3.3
D5.3.1.1
Construction of Murrumbidgee Teaching and Learning Facility and student accommodation completed by June 2015.
Progressing
Construction of the Murrumbidgee Teaching & Learning Facility (as part of the Private Hospital Project) has commenced with major earthworks nearing completion. A Development Application has been submitted to Council for determination with works to commence prior to 31 December 2015. The Projects are currently scheduled to be completed by 30 June 2016.
Griffith City Council 2014/15 Annual Report Page | 173
Recommit to the Memorandum of Understanding between GCC, Charles Sturt University and NSW Institute of TAFE – Riverina to expand tertiary education options delivered locally. DP Action Code
DP Action
Action Code
Action
Status
Comment
D5.4.1
Charles Sturt University and Riverina Institute will continue to offer a range of pathway programs which combine TAFE and university study. Eg the integrated Business program, the TAFE Diploma in Children’s Services which is a pathway through to the Charles Sturt University Bachelor of Teaching (birth to 5 years), the TAFE Diploma of Enrolled Nursing program is also a pathway to the Charles Sturt University degree.
D5.4.1.1
Develop and maintain Pathways programs including Integrated Business Program, Diploma in Childhood Services, Diploma of Enrolled Nursing.
Progressing
Charles Sturt University and Riverina Institute continue to provide higher education pathways for the community of Griffith.
D5.4.1
Charles Sturt University and Riverina Institute will continue to offer a range of pathway programs which combine TAFE and university study. Eg the integrated Business program, the TAFE Diploma in Children’s Services which is a
D5.4.1.2
Investigation into the demand for other pathway programs including social welfare and accounting. See L3.1
Progressing
The MoU with Charles Sturt University and Riverina Institute provides a platform for continued collaboration, as does the newly signed MoU with Deakin University.
Griffith City Council 2014/15 Annual Report Page | 174
DP Action Code
DP Action
Action Code
Action
Status
Comment
D5.4.2.1
Investigation into alternative higher education pathways ongoing.
Progressing
CSU continues to work with Council and Riverina Institute on a range of new initiatives and opportunities.
pathway through to the Charles Sturt University Bachelor of Teaching (birth to 5 years), the TAFE Diploma of Enrolled Nursing program is also a pathway to the Charles Sturt University degree. D5.4.2
Investigations will continue into the demand for running other pathway programs, including social welfare and accounting. See also L3.1
Develop policies that encourage sustainable growth. Progress the development of new and existing Griffith Cemeteries to incorporate elements that accommodate the diverse cultural groups within our community. DP Action Code
DP Action
Action Code
Action
Status
Comment
D6.2.1
Complete detailed design phase of new cemetery and ensure design accommodates the various cultural groups as approved by General Facilities Committee.
D6.2.1.1
Planning for new cemetery continues leading to adoption of concept plan.
Progressing
Further discussions on crematorium to follow.
D6.2.2
Manage and maintain all
D6.2.2.1
Manage and maintain Griffith and
Completed
The Griffith, Yenda and Bagtown Cemeteries
Griffith City Council 2014/15 Annual Report Page | 175
DP Action Code
DP Action
Action Code
developed cemetery facilities.
Action
Status
Yenda cemeteries within allocated budgets.
Comment are being maintained to a level expected by the community and within budget.
Implement the strategies identified in the Land Use Strategy. DP Action Code
DP Action
Action Code
Action
Status
Comment
D6.3.1
Strategies underpin Local Environment Plan.
D6.3.1.1
City wide DCP prepared.
Progressing
Progress towards a final document has been slower than anticipated.
Provide a suitable livestock marketing centre to facilitate buying and selling of livestock. DP Action Code
DP Action
Action Code
Action
Status
Comment
D6.4.1
To maintain and develop infrastructure and services to bring together willing buyers and sellers of livestock in the Western Riverina region.
D6.4.1.1
Manage and maintain Griffith Livestock Marketing Centre within allocated budgets.
Completed
Sheep sales at the Griffith Livestock Marketing Centre totalled 572,111 during 2014/15 with 191 cattle being sold. Sheep sales have already exceeded the target of 400,000 head per annum which offsets the down turn in cattle sales and maintains the Saleyards viability. Installation of shade structure was completed by June 2015.
Griffith City Council 2014/15 Annual Report Page | 176
DP Action Code
DP Action
Action Code
Action
Status
Comment
D6.4.1
To maintain and develop infrastructure and services to bring together willing buyers and sellers of livestock in the Western Riverina region.
D6.4.1.2
Improve selling conditions for sheep yards.
Completed
Concreting floor of sheep pens has been completed for 2014/15. Installation of additional shade structure has been completed for 2014/15.
Promote Griffith as a “centre of excellence”. Develop and sufficiently resource a cross-organisational marketing and promotion strategy that presents a unified and cohesive image of Griffith. DP Action Code
DP Action
Action Code
Action
Status
Comment
D7.1.1
Develop and implement Marketing and Promotion Strategy.
D7.1.1.1
Implement Marketing and Promotion Strategy.
Completed
Has been adopted by both the Tourism and Events and Business, Development and Major Projects committees. Will now seek funding from DNSW to assist in implementing this three year plan.
Griffith City Council 2014/15 Annual Report Page | 177
Develop “easy access links” with key regional and capital centres (eg Rex link to Melbourne). Improve facilities at existing Griffith transport infrastructure, ie: airport, bus interchange, railway station. DP Action Code
DP Action
Action Code
Action
Status
Comment
D8.2.1
Maintain Griffith Airport infrastructure eg runways, taxiways, apron, etc.
D8.2.1.1
Manage and maintain Griffith Airport in accordance with Civil Aviation Safety Authority (CASA) standards.
Completed
The Airport is being operated within Council budgetary guidelines All CASA requirements are being met. CASA is soon to commence their annual surveillance of the Airport no problems are anticipated at this time.
D8.2.2
Plan and develop Heavy Vehicle Strategy and seek available funding.
D8.2.2.1
Develop Heavy Vehicle Strategy and seek available funding.
Progressing
Council was unsuccessful for the funding application (Heavy Vehicle Safety & Productivity Program (HVSPP) relating to the Southern Heavy Vehicle Bypass. However successful funding was achieved for the Northern Bypass and work will commence on the Jones and Boorga Road intersection. Continuing with engineering designs of the Southern bypass to enable more accurate costings in the future.
Griffith City Council 2014/15 Annual Report Page | 178
Establish social and commercial infrastructure for the betterment of community wellbeing and natural resource management. Improve local access to affordable and appropriate housing – through rental or purchase options. DP Action Code
DP Action
Action Code
Action
Status
Comment
D9.1.1
Investigate options for development of Council’s existing land stock. Eg Lake Wyangan.
D9.1.1.1
Investigate options for development of Council’s existing land stock. Eg Lake Wyangan.
Progressing
Pending successful contractual agreements with potential developers the area could experience development of council stock in the near future.
D9.1.2
Investigate options for development of affordable housing.
D9.1.2.1
Investigate incentives for private development of affordable housing.
Progressing
Council awaits formal proposals.
Investigate the development of an outdoor pool facility. DP Action Code
DP Action
Action Code
Action
Status
Comment
D9.2.1
Investigate the feasibility of establishing an outdoor pool facility at the Griffith Regional Aquatic Leisure Centre by developing a master plan and maintenance program for the facility.
D9.2.1.1
Implement the recommendations of the independent consultants’ report into the Griffith Regional Aquatic Leisure Centre.
Progressing
A Concept Plan for the redevelopment of the Griffith Regional Aquatic Leisure Centre along with cost estimates and a Community Engagement Plan have been completed and will be provided to the Cultural Facilities Committee in August 2015. The Concept Plan proposes a 50M pool be developed on the current site along with a new plant room, extended amenities, landscaping and spectator viewing areas. The Aquatic Centre has completed a successful year in both
Griffith City Council 2014/15 Annual Report Page | 179
DP Action Code
DP Action
Action Code
Action
Status
Comment implementing many of the independent recommendations but also in continuing to provide high quality services to the community and adequately maintaining and developing the facility into the future.
Maintain and improve services to villages and rural areas of Griffith LGA. DP Action Code
DP Action
Action Code
Action
Status
Comment
D9.4.1
Maintain dialogue with Progress Associations and other community groups on service levels.
D9.4.1.1
Maintain dialogue with Progress Associations and other community groups on service levels.
Progressing
Progress Associations are not as active, the exception being the Yenda Progress Association. Council maintains regular dialogue with this association.
Facilitate the development of a multi-purpose community centre that provides for all cultures and ages and incorporates a range of facilities ie: meeting rooms, office space, wet areas, family friendly. DP Action Code
DP Action
Action Code
Action
Status
Comment
D9.5.1
Investigate the functions and feasibility of a multipurpose space that meets the community’s needs.
D9.5.1.1
Collaborate with other agencies for delivery of a multipurpose facility.
Progressing
Letter of support provided to Griffith Neighbourhood House for their proposed multi purpose centre and DA approved.
Griffith City Council 2014/15 Annual Report Page | 180
DP Action Code
DP Action
Action Code
Action
Status
Comment
D9.5.2
Review existing Council community facilities to be utilised for such purposes.
D9.5.2.1
Collaborate with other agencies for delivery of a multipurpose facility.
Progressing
Support letters have been provided.
D9.5.3
Support and advocate for external funding to construct a multipurpose community centre.
D9.5.3.1
Collaborate with other agencies for delivery of a multipurpose facility.
Progressing
Letter of support provided to Griffith Neighbourhood House for their proposed multi purpose centre and DA approved.
Implement the actions of the CBD Enhancement Strategy. DP Action Code
DP Action
Action Code
Action
Status
Comment
D9.6.1
CBD Strategy to be reviewed. Seek sufficient grant funding to implement the actions in the CBD Strategy.
D9.6.1.1
Review of CBD Strategy completed.
Progressing
The vision and content of the CBD Strategy has been completed awaiting final adoption while funding options are explored.
D9.6.1
CBD Strategy to be reviewed. Seek sufficient grant funding to implement the actions in the CBD Strategy.
D9.6.1.2
Investigate and apply for relevant grant funding opportunities.
Progressing
Process to access funding will continue as a priority
Ensure buildings are accessible in accordance with disability access requirements. DP Action Code
DP Action
Action Code
Action
Status
Comment
Griffith City Council 2014/15 Annual Report Page | 181
DP Action Code
DP Action
Action Code
Action
Status
Comment
D9.7.1
Part of ongoing role of Building Certifiers.
D9.7.1.1
Part of ongoing role of Building Certifiers.
Completed
Access issues remain of some concern to the community, however, contemporary assessment of new applications is applied.
Griffith City Council 2014/15 Annual Report Page | 182
Griffith City Council 2014/15 Annual Report
Page | 183
Summary of Consolidated Operating Revenues & Expenditures for the financial period 2014/15
2014/15 Consolidated Operating Expenditures Employee Costs
Borrowing
Materials & Contracts
Depreciation
Other Expenses
Net Losses:Disposal of Assets 8% 0% 23%
47%
19% 3%
Griffith City Council 2014/15 Annual Report
Page | 184
Summary of Consolidated Operating Revenues & Expenditures Comparison for the financial period 2013/14 & 2014/15
Griffith City Council 2014/15 Annual Report
Page | 185
Griffith City Council 2014/15 Annual Report
Page | 186
Annual Financial Statements as at 30 June 2015
Int
eg ra te d
ng ni an Pl dR an rtin epo
g Framework (IPR F)
Delivering Services for the Community
Griffith City Council GENERAL PURPOSE FINANCIAL STATEMENTS for the year ended 30 June 2015
Place Council's Vision or Mission Statement here……
Financial Statements 2015
Griffith City Council General Purpose Financial Statements for the financial year ended 30 June 2015
Contents
Page
1. Understanding Council's Financial Statements
2
2. Statement by Councillors & Management
3
3. Primary Financial Statements: - Income Statement - Statement of Comprehensive Income - Statement of Financial Position - Statement of Changes in Equity - Statement of Cash Flows
4 5 6 7 8
4. Notes to the Financial Statements
9
5. Independent Auditor's Reports: - On the Financial Statements (Sect 417 [2]) - On the Conduct of the Audit (Sect 417 [3])
90 92
Overview (i)
These financial statements are General Purpose Financial Statements and cover the consolidated operations for Griffith City Council.
(ii)
Griffith City Council is a body politic of NSW, Australia - being constituted as a Local Government area by proclamation and is duly empowered by the Local Government Act (LGA) 1993 of NSW. Council's Statutory Charter is detailed in Paragraph 8 of the LGA and includes giving Council; the ability to provide goods, services & facilities, and to carry out activities appropriate to the current & future
needs of the local community and of the wider public, the responsibility for administering regulatory requirements under the LGA and a role in the management, improvement and development of the resources in the area.
A description of the nature of Council's operations and its principal activities are provided in Note 2(b). (iii)
All figures presented in these financial statements are presented in Australian Currency.
(iv)
These financial statements were authorised for issue by the Council on 28 October 2015. Council has the power to amend and reissue these financial statements.
page 1
Financial Statements 2015
_
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Understanding Council's Financial Statements Introduction Each year, individual Local Governments across NSW are required to present a set of audited financial statements to their Council & Community.
What you will find in the Statements The financial statements set out the financial performance, financial position & cash flows of Council for the financial year ended 30 June 2015. The format of the financial statements is standard across all NSW Councils and complies with both the accounting & reporting requirements of Australian Accounting Standards and requirements as set down by the Office of Local Government.
About the Councillor/Management Statement
5. The Statement of Cash Flows Indicates where Council's cash came from and where it was spent. This statement also displays Council's original adopted budget to provide a comparison between what was projected and what actually occurred.
About the Notes to the Financial Statements The Notes to the financial statements provide greater detail and additional information on the 5 primary financial statements.
About the Auditor's Reports Council's financial statements are required to be audited by external accountants (that generally specialize in Local Government).
The financial statements must be certified by Senior staff as "presenting fairly" the Council's financial results for the year, and are required to be adopted by Council - ensuring both responsibility for & ownership of the financial statements.
In NSW, the Auditor provides 2 audit reports:
About the Primary Financial Statements
2. Their observations on the conduct of the Audit including commentary on the Council's financial performance & financial position.
The financial statements incorporate 5 "primary" financial statements: 1. The Income Statement Summarises Council's financial performance for the year, listing all income & expenses. This statement also displays Council's original adopted budget to provide a comparison between what was projected and what actually occurred. 2. The Statement of Comprehensive Income Primarily records changes in the fair values of Council's Infrastructure, Property, Plant & Equipment. 3. The Statement of Financial Position
1. An opinion on whether the financial statements present fairly the Council's financial performance & position, &
Who uses the Financial Statements ? The financial statements are publicly available documents & must be presented at a Council meeting between 7 days & 5 weeks after the date of the Audit Report. Submissions from the public can be made to Council up to 7 days subsequent to the public presentation of the financial statements. Council is required to forward an audited set of financial statements to the Office of Local Government.
A 30 June snapshot of Council's financial position indicating its Assets, Liabilities & “Net Wealth�. 4. The Statement of Changes in Equity The overall change for the year (in dollars) of Council's "Net Wealth". page 2
Financial Statements 2015
Griffith City Council Income Statement for the financial year ended 30 June 2015 Budget 2015
1
$ '000
Actual 2015
Actual 2014
28,158 13,388 1,275 1,048 7,877 5,660
27,488 12,333 1,267 991 5,698 6,510
5
87
94
19
-
69
57,493
54,450
4e
22,916 1,624 8,937 10,931 3,972
20,765 1,770 9,202 10,003 4,206
19
4
-
48,384
45,946
9,109
8,504
-
-
9,109
8,504
Notes
Income from Continuing Operations 27,715 13,423 1,213 956 7,047 3,129 80 53,563
Revenue: Rates & Annual Charges User Charges & Fees Interest & Investment Revenue Other Revenues Grants & Contributions provided for Operating Purposes Grants & Contributions provided for Capital Purposes Other Income: Net gains from the disposal of assets Net Share of interests in Joint Ventures & Associates using the equity method
3a 3b 3c 3d 3e,f 3e,f
Total Income from Continuing Operations Expenses from Continuing Operations
21,186 1,633 10,936 9,752 4,801 48,308 5,255
Employee Benefits & On-Costs Borrowing Costs Materials & Contracts Depreciation & Amortisation Impairment Other Expenses Net Share of interests in Joint Ventures & Associates using the equity method
4a 4b 4c 4d 4d
Total Expenses from Continuing Operations
Operating Result from Continuing Operations Discontinued Operations
1
-
Net Profit/(Loss) from Discontinued Operations
5,255
Net Operating Result for the Year
24
5,255 -
Net Operating Result attributable to Council Net Operating Result attributable to Non-controlling Interests
9,109 -
8,504 -
2,126
Net Operating Result for the year before Grants and Contributions provided for Capital Purposes
3,449
1,994
Original Budget as approved by Council - refer Note 16
This Statement should be read in conjunction with the accompanying Notes.
page 4
Financial Statements 2015
Griffith City Council Statement of Comprehensive Income for the financial year ended 30 June 2015
$ '000
Notes
Net Operating Result for the year (as per Income statement)
Actual 2015
Actual 2014
9,109
8,504
3,738 1,521
116,738 729
5,259
117,467
5,259
117,467
14,368
125,971
14,368 -
125,971 -
Other Comprehensive Income: Amounts which will not be reclassified subsequently to the Operating Result Gain (loss) on revaluation of I,PP&E Water Entitlement availal. for Temp/Perm Sale revaluation for year Total Items which will not be reclassified subsequently to the Operating Result
20b (ii) 20b (ii)
Amounts which will be reclassified subsequently to the Operating Result when specific conditions are met Nil
Total Other Comprehensive Income for the year
Total Comprehensive Income for the Year
Total Comprehensive Income attributable to Council Total Comprehensive Income attributable to Non-controlling Interests
This Statement should be read in conjunction with the accompanying Notes.
page 5
Financial Statements 2015
Griffith City Council Statement of Financial Position as at 30 June 2015
$ '000
ASSETS Current Assets Cash & Cash Equivalents Investments Receivables Inventories Other Non-current assets classified as "held for sale" Total Current Assets Non-Current Assets Investments Receivables Inventories Infrastructure, Property, Plant & Equipment Investments accounted for using the equity method Investment Property Intangible Assets Total Non-Current Assets
Notes
6a 6b 7 8 8 22
6b 7 8 9 19 14 25
TOTAL ASSETS LIABILITIES Current Liabilities Payables Borrowings Provisions Total Current Liabilities Non-Current Liabilities Payables Borrowings Provisions Total Non-Current Liabilities
10 10 10
10 10 10
TOTAL LIABILITIES
Net Assets
Actual 2015
Actual 2014
18,718 9,642 7,746 1,366 329 37,801
9,956 13,256 8,942 1,337 34 33,525
6,000 32 7,032 675,590 320 688,974
3,000 38 5,511 671,736 303 680,588
726,775
714,113
5,949 1,399 5,885 13,233
6,418 2,033 5,554 14,005
9 20,670 162 20,841
12 21,569 194 21,775
34,074
35,780
692,701
678,333
381,139 311,562 692,701 -
372,030 306,303 678,333 -
692,701
678,333
EQUITY Retained Earnings Revaluation Reserves Council Equity Interest Non-controlling Equity Interests
Total Equity
This Statement should be read in conjunction with the accompanying Notes.
20 20
page 6
Financial Statements 2015
Griffith City Council Statement of Changes in Equity for the financial year ended 30 June 2015
$ '000
Notes
Retained Reserves Earnings (Refer 20b)
NonCouncil controlling Interest Interest
Total Equity
2015 Opening Balance (as per Last Year's Audited Accounts)
371,796
306,303
678,099
-
678,099
a. Correction of Prior Period Errors
20 (c)
-
-
-
-
-
b. Changes in Accounting Policies (prior year effects)
20 (d)
234 372,030
306,303
234
234
678,333
-
678,333
9,109
-
9,109
-
9,109
Revised Opening Balance (as at 1/7/14) c. Net Operating Result for the Year d. Other Comprehensive Income - Revaluations : IPP&E Asset Revaluation Rsve
20b (ii)
-
3,738
3,738
-
3,738
- Revaluations: Other Reserves
20b (ii)
-
-
-
-
-
- Transfers to Income Statement
20b (ii)
-
-
-
-
-
- Impairment (loss) reversal relating to I,PP&E
20b (ii)
-
-
-
-
-
- Other Movements - Water Entitlements
20b (ii)
-
1,521 5,259
1,521
1,521
5,259
-
9,109
5,259
14,368
-
14,368
e. Distributions to/(Contributions from) Non-controlling Interests
-
-
-
-
-
f. Transfers between Equity
-
-
-
-
-
381,139
311,562
692,701
-
692,701
Other Comprehensive Income Total Comprehensive Income (c&d)
Equity - Balance at end of the reporting period
$ '000
Notes
Retained Reserves Earnings (Refer 20b)
NonCouncil controlling Interest Interest
5,259
Total Equity
2014 Opening Balance (as per Last Year's Audited Accounts)
363,292
188,836
552,128
-
552,128
a. Correction of Prior Period Errors
20 (c)
-
-
-
-
-
b. Changes in Accounting Policies (prior year effects)
20 (d)
234 363,526
188,836
234 552,362
-
552,362
8,504
-
8,504
-
8,504
Revised Opening Balance (as at 1/7/13) c. Net Operating Result for the Year
234
d. Other Comprehensive Income - Revaluations : IPP&E Asset Revaluation Rsve
20b (ii)
-
116,738
116,738
-
116,738
- Revaluations: Other Reserves
20b (ii)
-
-
-
-
-
- Transfers to Income Statement
20b (ii)
-
-
-
-
-
- Impairment (loss) reversal relating to I,PP&E
20b (ii)
-
-
-
-
-
- Other Movements - Water Entitlements
20b (ii)
-
729 117,467
729 117,467
-
117,467
8,504
117,467
125,971
-
125,971
e. Distributions to/(Contributions from) Non-controlling Interests
-
-
-
-
-
f. Transfers between Equity
-
-
-
-
-
372,030
306,303
678,333
-
678,333
Other Comprehensive Income Total Comprehensive Income (c&d)
Equity - Balance at end of the reporting period
This Statement should be read in conjunction with the accompanying Notes.
729
page 7
Financial Statements 2015
Griffith City Council Statement of Cash Flows for the financial year ended 30 June 2015 Budget 2015
$ '000
Notes
Actual 2015
Actual 2014
28,261 15,058 1,509 14,055 2,551
27,458 11,726 1,097 12,963 2,028
(22,754) (11,745) (1,561) (29) (4,625)
(20,807) (10,652) (1,696) (77) (4,492)
20,720
17,548
8,129 810 5
9,820 1,051 -
(7,515) (11,770) (21) -
(16,256) (13,238) (3) -
(10,362)
(18,626)
Cash Flows from Operating Activities Receipts:
27,715 13,423 1,257 11,308 974
Rates & Annual Charges User Charges & Fees Investment & Interest Revenue Received Grants & Contributions Other Payments:
(21,186) (10,954) (1,677) (5,934)
Employee Benefits & On-Costs Materials & Contracts Borrowing Costs Bonds, Deposits & Retention amounts refunded Other
14,926
Net Cash provided (or used in) Operating Activities
11b
Cash Flows from Investing Activities Receipts:
158
Sale of Investment Securities Sale of Infrastructure, Property, Plant & Equipment Deferred Debtors Receipts Payments:
(14,163) (2,718)
(16,723)
Purchase of Investment Securities Purchase of Infrastructure, Property, Plant & Equipment Deferred Debtors & Advances Made Contributions Paid to Joint Ventures & Associates Other Investing Activity Payments Net Cash provided (or used in) Investing Activities
Cash Flows from Financing Activities Receipts:
1,000 -
-
Proceeds from Borrowings & Advances Proceeds from Finance Leases
500 144
Payments:
(2,147) -
Repayment of Borrowings & Advances Repayment of Finance Lease Liabilities
(1,147)
Net Cash Flow provided (used in) Financing Activities
(2,944)
Net Increase/(Decrease) in Cash & Cash Equivalents
22,401
plus:
19,457
(1,495) (101)
(2,864) (254)
(1,596)
(2,474)
8,762
(3,552)
Cash & Cash Equivalents - beginning of year
11a
9,956
13,508
Cash & Cash Equivalents - end of the year
11a
18,718
9,956
6b
15,642
16,256
34,360
26,212
Additional Information: plus:
Investments on hand - end of year
Total Cash, Cash Equivalents & Investments Please refer to Note 11 for additional cash flow information This Statement should be read in conjunction with the accompanying Notes.
page 8
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Contents of the Notes accompanying the Financial Statements Note
Details
Page 10 26 27 28 34 37 38 38 40 41 42 44 45 45 n/a 46 47 48 49
14 15 16 17 18 19 20
Summary of Significant Accounting Policies Council Functions / Activities - Financial Information Council Functions / Activities - Component Descriptions Income from Continuing Operations Expenses from Continuing Operations Gains or Losses from the Disposal of Assets Cash & Cash Equivalent Assets Investments Restricted Cash, Cash Equivalents & Investments - Details Receivables Inventories and Other Assets Infrastructure, Property, Plant & Equipment Externally Restricted Infrastructure, Property, Plant and Equipment Infrastructure, Property, Plant and Equipment - Current Year Impairments Payables, Borrowings and Provisions Description of (and movements in) Provisions Statement of Cash Flows - Additional Information Commitments for Expenditure Statement of Performance Measures: 13a (i) Local Government Industry Indicators (Consolidated) 13a (ii) Local Government Industry Graphs (Consolidated) (by Fund) 13b Local Government Industry Indicators Investment Properties Financial Risk Management Material Budget Variations Statement of Developer Contributions Contingencies and Other Liabilities/Assets not recognised Interests in Other Entities Equity - Retained Earnings and Revaluation Reserves
21 22 23 24 25 26 27
Financial Result & Financial Position by Fund "Held for Sale" Non Current Assets & Disposal Groups Events occurring after the Reporting Date Discontinued Operations Intangible Assets Reinstatement, Rehabilitation and Restoration Liabilities Fair Value Measurement
71 73 n/a 73 n/a 73 n/a 73 n/a 74 n/a 75
1 2(a) 2(b) 3 4 5 6(a) 6(b) 6(c) 7 8 9(a) 9(b) 9(c) 10(a) 10(b) 11 12 13
51 52 54 55 n/a 55 59 61 64 66 70
Additional Council Disclosures 28
Council Information and Contact Details
89
n/a - not applicable
page 9
Financial Statements 2015
_
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 1. Summary of Significant Accounting Policies The principal accounting policies adopted by Council in the preparation of these consolidated financial statements are set out below in order to assist in its general understanding. Under Australian Accounting Standards (AASBs), accounting policies are defined as those specific principles, bases, conventions, rules and practices applied by a reporting entity (in this case Council) in preparing and presenting its financial statements.
(a) Basis of preparation (i) Background These financial statements are general purpose financial statements which have been prepared in accordance with;
Australian Accounting Standards and Australian Accounting Interpretations issued by the Australian Accounting Standards Board,
the Local Government Act (1993) & Regulation, and the Local Government Code of Accounting Practice and Financial Reporting. For the purpose of preparing these financial statements, Council has been deemed to be a notfor-profit entity.
Under the Local Government Act (LGA), Regulations and Local Government Code of Accounting Practice & Financial Reporting, it should be noted that Councils in NSW only have a requirement to comply with AASBs. (iii) New and amended standards adopted by Council During the current year, the following relevant accounting standards became mandatory and have been adopted by Council:
AASB 10 Consolidated Financial Statements AASB 11 Joint Arrangements AASB 12 Disclosures of Interests in Other Entities
AASB 10 introduced a new definition of control based on the substance of the relationship and required Councils to consider their involvement with other entities regardless of whether there was a financial interest. AASB 11 classified joint arrangements into either joint ventures (equity accounting) or joint operations (accounting for share of assets and liabilities). AASB 12 has increased the level of disclosures required where Council has any interests in subsidiaries, joint arrangements, associates or unconsolidated structured entities. (iv) Early adoption of Accounting Standards
(ii) Compliance with International Financial Reporting Standards (IFRSs) Because AASBs are sector neutral, some standards either: (a) have
local Australian content and prescription that is specific to the Not-ForProfit sector (including Local Government) which are not in compliance with IFRS’s, or
(b) specifically exclude application by Not for
Profit entities. Accordingly in preparing these financial statements and accompanying notes, Council has been unable to comply fully with International Accounting Standards, but has complied fully with Australian Accounting Standards.
Council has not elected to apply any pronouncements before their operative date in the annual reporting period beginning 1 July 2014. Refer further to paragraph (ab) relating to a summary of the effects of Standards with future operative dates. (v) Basis of Accounting These financial statements have been prepared under the historical cost convention except for: (i)
certain financial assets and liabilities at fair value through profit or loss and available-forsale financial assets which are all valued at fair value,
page 10
Financial Statements 2015
_
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 1. Summary of Significant Accounting Policies (ii) the write down of any Asset on the basis of Impairment (if warranted) and
Critical judgements accounting policies
(iii) certain classes of non current assets (eg. Infrastructure, Property, Plant & Equipment and Investment Property) that are accounted for at fair valuation.
(i)
Impairment of Receivables - Council has made a significant judgement about the impairment of a number of its receivables in Note 7.
(ii)
Projected Section 94 Commitments - Council has used significant judgement in determining future Section 94 income and expenditure in Note 17.
The accrual basis of accounting has also been applied in their preparation.
in
applying
Council's
(vi) Changes in Accounting Policies Council’s accounting policies have been consistently applied to all the years presented, unless otherwise stated. There have also been no changes in accounting policies when compared with previous financial statements unless otherwise stated [refer Note 20(d)]. (vii) Critical Accounting Estimates The preparation of financial statements requires the use of certain critical accounting estimates (in conformity with AASBs). Accordingly this requires management to exercise its judgement in the process of applying the Council's accounting policies. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that may have a financial impact on Council and that are believed to be reasonable under the circumstances. Critical accounting estimates and assumptions Council makes estimates concerning the future.
and
assumptions
(b) Revenue recognition Council recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to it and specific criteria have been met for each of the Council’s activities as described below. Council bases any estimates on historical results, taking into consideration the type of customer, the type of transaction and the specifics of each arrangement. Revenue is measured at the fair value of the consideration received or receivable. Revenue is measured on major income categories as follows: Rates, Annual Charges, Grants and Contributions Rates, annual charges, grants and contributions (including developer contributions) are recognised as revenues when the Council obtains control over the assets comprising these receipts.
The resulting accounting estimates will, by definition, seldom equal the related actual results.
Control over assets acquired from rates and annual charges is obtained at the commencement of the rating year as it is an enforceable debt linked to the rateable property or, where earlier, upon receipt of the rates.
The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are set out below:
A provision for the impairment on rates receivables has not been established as unpaid rates represent a charge against the rateable property that will be recovered when the property is next sold.
(i)
Control over granted assets is normally obtained upon their receipt (or acquittal) or upon earlier notification that a grant has been secured, and is valued at their fair value at the date of transfer.
Estimated fair values of infrastructure, property, plant and equipment.
page 11
Financial Statements 2015
_
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 1. Summary of Significant Accounting Policies Revenue from Contributions is recognised when the Council either obtains control of the contribution or the right to receive it, (i) it is probable that the economic benefits comprising the contribution will flow to the Council and (ii) the amount of the contribution can be measured reliably.
A liability is recognised in respect of revenue that is reciprocal in nature to the extent that the requisite service has not been provided as at balance date.
Where grants or contributions recognised as revenues during the financial year were obtained on condition that they be expended in a particular manner or used over a particular period and those conditions were undischarged at balance date, the unused grant or contribution is disclosed in Note 3(g).
The profit or loss on sale of an asset is determined when control of the asset has irrevocably passed to the buyer.
Note 3(g) also discloses the amount of unused grant or contribution from prior years that was expended on Council’s operations during the current year. The Council has obligations to provide facilities from contribution revenues levied on developers under the provisions of S94 of the EPA Act 1979. Whilst Council generally incorporates these amounts as part of a Development Consents Order, such developer contributions are only recognised as income upon their physical receipt by Council, due to the possibility that individual Development Consents may not be acted upon by the applicant and accordingly would not be payable to Council. Developer contributions may only be expended for the purposes for which the contributions were required but the Council may apply contributions according to the priorities established in work schedules. A detailed Note relating to developer contributions can be found at Note 17.
Sale of Infrastructure, Equipment
Property,
Plant
and
Interest and Rents Rental income is accounted for on a straight-line basis over the lease term. Interest Income from Cash & Investments is accounted for using the effective interest rate at the date that interest is earned. Dividend Income Revenue is recognised when the Council’s right to receive the payment is established, which is generally when shareholders approve the dividend. Other Income Other income is recorded when the payment is due, the value of the payment is notified or the payment is received, whichever occurs first.
(c) Principles of Consolidation These financial statements incorporate (i) the assets and liabilities of Council and any entities (or operations) that it controls (as at 30 June 2015) and (ii) all the related operating results (for the financial year ended the 30th June 2015).
User Charges, Fees and Other Income User charges, fees and other income (including parking fees and fines) are recognised as revenue when the service has been provided, the payment is received, or when the penalty has been applied, whichever first occurs. A provision for the impairment of these receivables is recognised when collection in full is no longer probable.
Detailed information relating to the entities that Council Controls can be found at Note 19 (a). In the process of reporting on Council’s activities as a single unit, all inter-entity year end balances and reporting period transactions have been eliminated in full between Council and its controlled entities. (i) The Consolidated Fund In accordance with the provisions of Section 409(1) of the LGA 1993, all money and property received by Council is held in the Council’s Consolidated Fund page 12
Financial Statements 2015
_
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 1. Summary of Significant Accounting Policies unless it is required to be held in the Council’s Trust Fund. The Consolidated Fund and other entities through which the Council controls resources to carry on its functions have been included in the financial statements forming part of this report. The following entities have been included as part of the Consolidated Fund:
Griffith City Council Ordinary Fund Griffith City Council Water Fund Griffith City Council Sewerage Fund Griffith Health Facilities Limited Pioneer Park Museum
2013 & 2014 financial data was unavailable at reporting date for Pioneer Park and no movements applicable for these periods have been brought to account.
Under the equity method, Council’s share of the operation’s profits/(losses) are recognised in the income statement, and its share of movements in retained earnings & reserves are recognised in the balance sheet. Detailed information relating to Council’s Joint Ventures can be found at Note 19 (b). (iv) Associates Council has no interest in any Associates. (v) County Councils Council is not a member of any County Councils. (vi) Unconsolidated Structured Entities Council has no interest in any Unconsolidated Structured Entities.
(ii) The Trust Fund
(d) Leases In accordance with the provisions of Section 411 of the Local Government Act 1993 (as amended), a separate and distinct Trust Fund is maintained to account for all money and property received by the Council in trust which must be applied only for the purposes of or in accordance with the trusts relating to those monies. Trust monies and property subject to Council’s control have been included in these statements. Trust monies and property held by Council but not subject to the control of Council, have been excluded from these statements. A separate statement of monies held in the Trust Fund is available for inspection at the Council office by any person free of charge. (iii) Joint Arrangements
All Leases entered into by Council are reviewed and classified on inception date as either a Finance Lease or an Operating Lease. Finance Leases Leases of property, plant and equipment where the Council has substantially all the risks and rewards of ownership are classified as finance leases. Finance leases are capitalised at the lease’s inception at the lower of the fair value of the leased property and the present value of the minimum lease payments. The corresponding rental obligations, net of finance charges, are included in borrowings. Each lease payment is allocated between the liability outstanding and the recognition of a finance charge.
Joint Ventures Joint Ventures represent operational arrangements where the parties joint control parties have rights to the net assets of the arrangement. Any interests in Joint Ventures are accounted for using the equity method and are carried at cost.
The interest element of the finance charge is costed to the income statement over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability for each period. Property, plant and equipment acquired under finance leases is depreciated over the shorter of each leased asset’s useful life and the lease term. page 13
Financial Statements 2015
_
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 1. Summary of Significant Accounting Policies Operating Leases Leases in which a significant portion of the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases (net of any incentives received from the lessor) are charged to the income statement on a straight-line basis over the period of the lease.
Each classification depends on the purpose/intention for which the investment was acquired & at the time it was acquired. Management determines each Investment classification at the time of initial recognition and reevaluates this designation at each reporting date. (i) Financial assets at fair value through profit or loss
Lease income from operating leases is recognised in income on a straight-line basis over the lease term.
Financial assets at fair value through profit or loss include financial assets that are “held for trading”.
(e) Cash and Cash Equivalents
A financial asset is classified in the “held for trading” category if it is acquired principally for the purpose of selling in the short term.
For Statement of Cash Flows (and Statement of Financial Position) presentation purposes, cash and cash equivalents includes; cash on hand,
Assets in this category are primarily classified as current assets as they are primarily held for trading &/or are expected to be realised within 12 months of the balance sheet date.
deposits held at call with financial institutions,
(ii) Loans and receivables
other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities on the balance sheet but are incorporated into Cash & Cash Equivalents for presentation of the Cash Flow Statement.
(f) Investments and Other Financial Assets Council (in accordance with AASB 139) classifies each of its investments into one of the following categories for measurement purposes: financial assets at fair value through profit or loss, loans and receivables, held-to-maturity investments, and available-for-sale financial assets.
Loans and receivables are non derivative financial assets with fixed or determinable payments that are not quoted in an active market. They arise when the Council provides money, goods or services directly to a debtor with no intention (or in some cases ability) of selling the resulting receivable. They are included in current assets, except for those with maturities greater than 12 months after the balance sheet date which are classified as noncurrent assets. (iii) Held-to-maturity investments Held-to-maturity investments are non-derivative financial assets with fixed or determinable payments and fixed maturities that the Council’s management has the positive intention and ability to hold to maturity. In contrast to the “Loans & Receivables” classification, these investments are generally quoted in an active market. Held-to-maturity financial assets are included in noncurrent assets, except for those with maturities less than 12 months from the reporting date, which are classified as current assets. page 14
Financial Statements 2015
_
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 1. Summary of Significant Accounting Policies (iv) Available-for-sale financial assets Available-for-sale financial assets are nonderivatives that are either designated in this category or not classified in any of the other categories. Investments must be designated as available-forsale if they do not have fixed maturities and fixed or determinable payments and management intends to hold them for the medium to long term. Accordingly, this classification principally comprises marketable equity securities, but can include all types of financial assets that could otherwise be classified in one of the other investment categories. They are generally included in non-current assets unless management intends to dispose of the investment within 12 months of the balance sheet date or the term to maturity from the reporting date is less than 12 months. Financial Assets – Reclassification Council may choose to reclassify a non-derivative trading financial asset out of the held-for-trading category if the financial asset is no longer held for the purpose of selling it in the near term. Financial assets other than loans and receivables are permitted to be reclassified out of the held-fortrading category only in rare circumstances arising from a single event that is unusual and highly unlikely to recur in the near term. Council may also choose to reclassify financial assets that would meet the definition of loans and receivables out of the held-for-trading or availablefor-sale categories if it has the intention and ability to hold these financial assets for the foreseeable future or until maturity at the date of reclassification. Reclassifications are made at fair value as of the reclassification date. Fair value becomes the new cost or amortised cost as applicable, and no reversals of fair value gains or losses recorded before reclassification date are subsequently made. Effective interest rates for financial assets reclassified to loans and receivables and held-tomaturity categories are determined at the reclassification date. Further increases in estimates of cash flows adjust effective interest rates prospectively.
General Accounting & Measurement of Financial Instruments: (i) Initial Recognition Investments are initially recognised (and measured) at fair value, plus in the case of investments not at “fair value through profit or loss”, directly attributable transactions costs Purchases and sales of investments are recognised on trade-date - the date on which the Council commits to purchase or sell the asset. Financial assets are derecognised when the rights to receive cash flows from the financial assets have expired or have been transferred and the Council has transferred substantially all the risks and rewards of ownership. (ii) Subsequent Measurement Available-for-sale financial assets and financial assets at fair value through profit and loss are subsequently carried at fair value. Loans and receivables and held-to-maturity investments are carried at amortised cost using the effective interest method. Realised and unrealised gains and losses arising from changes in the fair value of the financial assets classified as “fair value through profit or loss” category are included in the income statement in the period in which they arise. Unrealised gains and losses arising from changes in the fair value of non monetary securities classified as "available-for-sale" are recognised in equity in the available-for-sale investments revaluation reserve. When securities classified as "available-for-sale" are sold or impaired, the accumulated fair value adjustments are included in the income statement as gains and losses from investment securities. Impairment Council assesses at each balance date whether there is objective evidence that a financial asset or group of financial assets is impaired. A financial asset or a group of financial assets is impaired and impairment losses are incurred only if page 15
Financial Statements 2015
_
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 1. Summary of Significant Accounting Policies there is objective evidence of impairment as a result of one or more events that occurred after the initial recognition of the asset (a ‘loss event’) and that loss event (or events) has an impact on the estimated future cash flows of the financial asset or group of financial assets that can be reliably estimated.
Quoted market prices or dealer quotes for similar instruments are used for long-term debt instruments held. If the market for a financial asset is not active (and for unlisted securities), the Council establishes fair value by using valuation techniques.
(iii) Types of Investments Council has an approved Investment Policy in order to undertake its investment of money in accordance with (and to comply with) Section 625 of the Local Government Act and S212 of the LG (General) Regulation 2005. Investments are placed and managed in accordance with the Policy and having particular regard to authorised investments prescribed under the Ministerial Local Government Investment Order. Council maintains its investment Policy in compliance with the Act and ensures that it or its representatives exercise care, diligence and skill that a prudent person would exercise in investing Council funds. Council amended its policy following revisions to the Ministerial Local Government Investment Order arising from the Cole Inquiry recommendations. Certain investments that Council holds are no longer prescribed (eg. managed funds, CDOs, and equity linked notes), however they have been retained under grandfathering provisions of the Order. These will be disposed of when most financially advantageous to Council.
(g) Fair value estimation The fair value of financial assets and financial liabilities must be estimated for recognition and measurement or for disclosure purposes. The fair value of financial instruments traded in active markets is based on quoted market prices at the balance sheet date.
These include reference to the fair values of recent arm’s length transactions, involving the same instruments or other instruments that are substantially the same, discounted cash flow analysis, and option pricing models refined to reflect the issuer’s specific circumstances. The nominal value less estimated credit adjustments of trade receivables and payables are assumed to approximate their fair values. The fair value of financial liabilities for disclosure purposes is estimated by discounting the future contractual cash flows at the current market interest rate that is available to the Council for similar financial instruments.
(h) Receivables Receivables are initially recognised at fair value and subsequently measured at amortised cost, less any provision for impairment. Receivables (excluding Rates & Annual Charges) are generally due for settlement no more than 30 days from the date of recognition. The collectibility of receivables is reviewed on an ongoing basis. Debts which are known to be uncollectible are written off in accordance with Council’s policy. A provision for impairment (ie. an allowance account) relating to receivables is established when there is objective evidence that the Council will not be able to collect all amounts due according to the original terms of each receivable.
The fair value of financial instruments that are not traded in an active market is determined using valuation techniques.
The amount of the provision is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the effective interest rate.
Council uses a variety of methods and makes assumptions that are based on market conditions existing at each balance date.
Impairment losses are recognised in the Income Statement within other expenses.
page 16
Financial Statements 2015
_
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 1. Summary of Significant Accounting Policies When a receivable for which an impairment allowance had been recognised becomes uncollectible in a subsequent period, it is written off against the allowance account.
Borrowing costs incurred while active development is interrupted for extended periods are recognised as expenses.
Subsequent recoveries of amounts previously written off are credited against other expenses in the income statement.
(j) Infrastructure, Property, Plant and Equipment (I,PP&E) Acquisition of assets
(i) Inventories Raw Materials and Stores, Work in Progress and Finished Goods Raw materials and stores, work in progress and finished goods in respect of business undertakings are all stated at the lower of cost and net realisable value.
Council’s non current assets are continually revalued (over a 5 year period) in accordance with the fair valuation policy as mandated by the Office of Local Government. At balance date, the following classes of I,PP&E were stated at their Fair Value; -
Water and Sewerage Networks (External Valuation)
Cost comprises direct materials, direct labour and an appropriate proportion of variable and fixed overhead expenditure, the latter being allocated on the basis of normal operating capacity.
-
Operational Land (External Valuation) Buildings – Specialised (External Valuation)
Costs are assigned to individual items of inventory on the basis of weighted average costs. Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. Inventories held in respect of non-business undertakings have been valued at cost subject to adjustment for loss of service potential.
-
-
Drainage Assets (External Valuation)
-
Bulk Earthworks (External Valuation)
-
Community Land (External Valuation)
-
Land held for resale is stated at the lower of cost and net realisable value.
-
When development is completed borrowing costs and other holding charges are expensed as incurred. Borrowing costs included in the cost of land held for resale are those costs that would have been avoided if the expenditure on the acquisition and development of the land had not been made.
Roads Assets incl. roads, bridges & footpaths (External Valuation)
Land Held for Resale/Capitalisation of Borrowing Costs
Cost is assigned by specific identification and includes the cost of acquisition, and development and borrowing costs during development.
Plant and Equipment (as approximated by depreciated historical cost)
Land Improvements (as approximated by depreciated historical cost)
Other Structures (External Valuation)
-
Other Assets (as approximated by depreciated historical cost)
Initial Recognition On initial recognition, an assets cost is measured at its fair value, plus all expenditure that is directly attributable to the acquisition. Where settlement of any part of an asset’s cash consideration is deferred, the amounts payable in the future are discounted to their present value as at the page 17
Financial Statements 2015
_
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 1. Summary of Significant Accounting Policies date of recognition (ie. date of exchange) of the asset to arrive at fair value. The discount rate used is the Council’s incremental borrowing rate, being the rate at which a similar borrowing could be obtained from an independent financier under comparable terms and conditions. Where infrastructure, property, plant and equipment assets are acquired for no cost or for an amount other than cost, the assets are recognised in the financial statements at their fair value at acquisition date - being the amount that the asset could have been exchanged between knowledgeable willing parties in an arm’s length transaction.
For all other assets, Council assesses at each reporting date whether there is any indication that a revalued asset’s carrying amount may differ materially from that which would be determined if the asset were revalued at the reporting date. If any such indication exists, Council determines the asset’s fair value and revalues the asset to that amount. Full revaluations are undertaken for all assets on a 5 year cycle. Capitalisation Thresholds
Subsequent costs
Items of infrastructure, property, plant and equipment are not capitalised unless their cost of acquisition exceeds the following;
Subsequent costs are included in the asset’s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to Council and the cost of the item can be measured reliably.
Land - council land - open space - land under roads (purchases after 30/6/08)
All other repairs and maintenance are charged to the income statement during the financial period in which they are incurred. Asset Revaluations (including Indexation) In accounting for Asset Revaluations relating to Infrastructure, Property, Plant & Equipment: Increases in the combined carrying amounts of asset classes arising on revaluation are credited to the asset revaluation reserve.
100% Capitalised 100% Capitalised 100% Capitalised
Plant & Equipment Office Furniture Office Equipment Other Plant &Equipment
> $1,000 > $1,000 > $1,000
Buildings & Land Improvements Park Furniture & Equipment
> $1,000
Building - construction/extensions - renovations
100% Capitalised > $1,000
Other Structures
> $1,000
To the extent that a net asset class increase reverses a decrease previously recognised via the profit or loss, then increase is first recognised in profit or loss.
Water & Sewer Assets Reticulation extensions Other
> $1,000 > $1,000
Net decreases that reverse previous increases of the same asset class are first charged against revaluation reserves directly in equity to the extent of the remaining reserve attributable to the asset, with all other decreases charged to the Income statement.
Stormwater Assets Drains & Culverts Other
> $1,000 > $1,000
Transport Assets Road construction & reconstruction Reseal/Re-sheet & major repairs:
> $1,000 > $1,000
Bridge construction & reconstruction
> $1,000
Water and sewerage network assets are indexed annually between full revaluations in accordance with the latest indices provided in the NSW Office of Water - Rates Reference Manual.
page 18
Financial Statements 2015
_
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 1. Summary of Significant Accounting Policies Other Infrastructure Assets Swimming Pools Other Open Space/Recreational Assets
> $10,000 > $10,000
Other Infrastructure
> $10,000
- Reticulation pipes : PVC - Reticulation pipes : Other - Pumps and telemetry
70 to 80 years 25 to 80 years 15 to 25 years
Other Infrastructure Assets - Bulk earthworks
Infinite
Depreciation Depreciation on Council's infrastructure, property, plant and equipment assets is calculated using the straight line method (or describe here any other methods Council uses) in order to allocate an assets cost (net of residual values) over its estimated useful life. Land is not depreciated. Estimated useful lives for Council's I,PP&E include: Plant & Equipment - Office Equipment - Office furniture - Computer Equipment - Vehicles - Heavy Plant/Road Making equip. - Other plant and equipment
Other Equipment - Playground equipment - Benches, seats etc
5 to 10 years 10 to 20 years 3 to 4 years 3 to 6 years 5 to 8 years 5 to 15 years
5 to 15 years 10 to 20 years
Buildings - Buildings : Masonry - Buildings : Other
50 to 100 years 20 to 40 years
Stormwater Drainage - Drains - Culverts
80 to 100 years 50 to 80 years
Transportation Assets - Sealed Roads : Surface 15 to 20 years - Sealed Roads : Structure 20 to 120 years - Unsealed roads (Structure & Surface) 20 to 120 years
- Other Open Space/ Recreational Assets
5 to 20 years
- Other Infrastructure
5 to 20 years
All asset residual values and useful lives are reviewed and adjusted (if appropriate), at each reporting date. An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount – refer Note 1(s) on Asset Impairment. Disposal and De-recognition An item of property, plant and equipment is derecognised upon disposal or when no further future economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in Council’s Income Statement in the year the asset is derecognised.
(k) Land Land (other than Land under Roads) is in accordance with Part 2 of Chapter 6 of the Local Government Act (1993) classified as either Operational or Community. This classification of Land is disclosed in Note 9(a).
- Bridge : Concrete - Bridge : Other
100 to 120 years 100 to 120 years
- Kerb, Gutter & Paths
14 to 66 years
(l) Land under roads
80 to 100 years 20 to 40 years
Land under roads is land under roadways and road reserves including land under footpaths, nature strips and median strips.
Water & Sewer Assets - Dams and reservoirs - Bores
page 19
Financial Statements 2015
_
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 1. Summary of Significant Accounting Policies Council has elected not to recognise land under roads acquired before 1 July 2008 in accordance with AASB 1051.
assets, their values and depreciation charges from these financial statements.
Land under roads acquired after 1 July 2008 is recognised in accordance with AASB 116 – Property, Plant and Equipment.
(p) Investment property Council has not classified any Land or Buildings as “Investment Properties at the reporting date.
(m) Intangible Assets Council has not classified any assets as Intangible.
(q) Provisions for close down, restoration and for environmental clean up costs – including Tips and Quarries
(n) Crown Reserves Crown Reserves under Council’s care and control are recognised as assets of the Council.
Council has no provision for the close down, restoration and environmental clean-up costs for Tips and Quarries at the reporting date.
While ownership of the reserves remains with the Crown, Council retains operational control of the reserves and is responsible for their maintenance and use in accordance with the specific purposes to which the reserves are dedicated.
(r) Non-Current Assets (or Disposal Groups) “Held for Sale” & Discontinued Operations
Improvements on Crown Reserves are also recorded as assets, while maintenance costs incurred by Council and revenues relating the reserves are recognised within Council’s Income Statement. Representations are currently being sought across State and Local Government to develop a consistent accounting treatment for Crown Reserves across both tiers of government.
(o) Rural Fire Service assets Under section 119 of the Rural Fires Act 1997, “all fire fighting equipment purchased or constructed wholly or from money to the credit of the Fund is to be vested in the council of the area for or on behalf of which the fire fighting equipment has been purchased or constructed”. At present, the accounting for such fire fighting equipment is not treated in a consistent manner across all Councils. Until such time as discussions on this matter have concluded and the legislation changed, Council will continue to account for these assets as it has been doing in previous years, which is to exclude the
Council has no “Held for Sale” non-current assets or disposal groups at the reporting date.
(s) Impairment of assets All Council's I,PP&E is subject to an annual assessment of impairment. Assets that are subject to amortisation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell and value in use. Where an asset is not held principally for cash generating purposes (for example Infrastructure Assets) and would be replaced if the Council was deprived of it then depreciated replacement cost is used as value in use, otherwise value in use is estimated by using a discounted cash flow model. Non-financial assets (other than goodwill) that suffered a prior period impairment are reviewed for page 20
Financial Statements 2015
_
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 1. Summary of Significant Accounting Policies possible reversal of the impairment at each reporting date. Goodwill & other Intangible Assets that have an indefinite useful life and are not subject to amortisation are tested annually for impairment.
(t) Payables These amounts represent liabilities and include goods and services provided to the Council prior to the end of financial year which are unpaid.
(w) Provisions Provisions for legal claims, service warranties and other like liabilities are recognised when: Council has a present legal or constructive obligation as a result of past events; it is more likely than not that an outflow of resources will be required to settle the obligation; and the amount has been reliably estimated.
The amounts for goods and services are unsecured and are usually paid within 30 days of recognition.
Provisions are not recognised for future operating losses.
(u) Borrowings
Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole.
Borrowings are initially recognised at fair value, net of transaction costs incurred. Borrowings are subsequently measured at amortised cost. Amortisation results in any difference between the proceeds (net of transaction costs) and the redemption amount being recognised in the Income Statement over the period of the borrowings using the effective interest method. Borrowings are removed from the balance sheet when the obligation specified in the contract is discharged, cancelled or expired. Borrowings are classified as current liabilities unless the Council has an unconditional right to defer settlement of the liability for at least 12 months after the balance sheet date.
A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small. Provisions are measured at the present value of management’s best estimate of the expenditure required to settle the present obligation at the reporting date. The discount rate used to determine the present value reflects current market assessments of the time value of money and the risks specific to the liability. The increase in the provision due to the passage of time is recognised as interest expense.
(x) Employee benefits (v) Borrowing costs
(i) Short Term Obligations
Borrowing costs are expensed except to the extent that they are incurred during the construction of qualifying assets.
Short term employee benefit obligations include liabilities for wages and salaries (including nonmonetary benefits), annual leave and vesting sick leave expected to be wholly settled within the 12 months after the reporting period.
Borrowing costs incurred for the construction of any qualifying asset are capitalised during the period of time that is required to complete and prepare the asset for its intended use or sale.
Leave liabilities are recognised in the provision for employee benefits in respect of employees’ services up to the reporting date with other short term
page 21
Financial Statements 2015
_
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 1. Summary of Significant Accounting Policies employee payables.
benefit
obligations
disclosed
under
These provisions are measured at the amounts expected to be paid when the liabilities are settled. All other short-term employee benefit obligations are presented as payables. Liabilities for non vesting sick leave are recognised at the time when the leave is taken and measured at the rates paid or payable, and accordingly no Liability has been recognised in these reports. Wages & salaries, annual leave and vesting sick leave are all classified as Current Liabilities. (ii) Other Long Term Obligations The liability for all long service and annual leave in respect of services provided by employees up to the reporting date (which is not expected to be wholly settled within the 12 months after the reporting period) are recognised in the provision for employee benefits. These liabilities are measured at the present value of the expected future payments to be made using the projected unit credit method. Consideration is given to expected future wage and salary levels, experience of employee departures and periods of service. Expected future payments are then discounted using market yields at the reporting date based on national government bonds with terms to maturity and currency that match as closely as possible the estimated future cash outflows. Due to the nature of when and how Long Service Leave can be taken, all Long Service Leave for employees with 4 or more years of service has been classified as Current, as it has been deemed that Council does not have the unconditional right to defer settlement beyond 12 months – even though it is not anticipated that all employees with more than 4 years service (as at reporting date) will apply for and take their leave entitlements in the next 12 months.
(iii) Retirement benefit obligations All employees of the Council are entitled to benefits on retirement, disability or death. Council contributes to various defined benefit plans and defined contribution plans on behalf of its employees. Defined Benefit Plans A liability or asset in respect of defined benefit superannuation plans would ordinarily be recognised in the balance sheet, and measured as the present value of the defined benefit obligation at the reporting date plus unrecognised actuarial gains (less unrecognised actuarial losses) less the fair value of the superannuation fund’s assets at that date and any unrecognised past service cost. The present value of the defined benefit obligation is based on expected future payments which arise from membership of the fund to the reporting date, calculated annually by independent actuaries using the projected unit credit method. Consideration is given to expected future wage and salary levels, experience of employee departures and periods of service. However, when this information is not reliably available, Council can account for its obligations to defined benefit plans on the same basis as its obligations to defined contribution plans – i.e. as an expense when they become payable. Council is party to an Industry Defined Benefit Plan under the Local Government Superannuation Scheme, named the “Local Government Superannuation Scheme – Pool B”. This Scheme has been deemed to be a “multi employer fund” for the purposes of AASB 119. Sufficient information is not available to account for the Scheme as a defined benefit plan (in accordance with AASB 119) because the assets to the scheme are pooled together for all Councils. The last valuation of the Scheme was performed by Mr Martin Stevenson BSc, FIA, FIAA on 20/02/13. However the position is monitored annually and the Actuary has estimated that as at 30 June 2015 the prior period deficit still exists. page 22
Financial Statements 2015
_
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 1. Summary of Significant Accounting Policies Effective from 1 July 2009, employers are required to contribute additional contributions to assist in extinguishing this deficit. The amount of employer contributions to the defined benefit section of the Local Government Superannuation Scheme and recognised as an expense and disclosed as part of Superannuation Expenses at Note 4(a) for the year ending 30 June 2015 was $ 385,444. Council’s share of that deficiency cannot be accurately calculated as the Scheme is a mutual arrangement where assets and liabilities are pooled together for all member councils. For this reason, no liability for the deficiency has been recognised in these financial statements. Council has, however, disclosed a contingent liability in Note 18 to reflect the possible obligation that may arise should the Scheme require immediate payment to correct the deficiency.
(z) Allocation between current and non-current assets & liabilities In the determination of whether an asset or liability is classified as current or non-current, consideration is given to the time when each asset or liability is expected to be settled. The asset or liability is classified as current if it is expected to be settled within the next 12 months, being the Council’s operational cycle. Exceptions In the case of liabilities where Council does not have the unconditional right to defer settlement beyond 12 months (such as vested long service leave), the liability is classified as current even if not expected to be settled within the next 12 months. In the case of inventories that are “held for trading”, these are also classified as current even if not expected to be realised in the next 12 months.
Defined Contribution Plans Contributions to Defined Contribution Plans are recognised as an expense as they become payable. Prepaid contributions are recognised as an asset to the extent that a cash refund or a reduction in the future payments is available. (iv) Employee Benefit On-Costs Council has recognised at year end the aggregate on-cost liabilities arising from employee benefits, and in particular those on-cost liabilities that will arise when payment of current employee benefits is made in future periods. These amounts include Superannuation and Workers Compensation expenses which will be payable upon the future payment of certain Leave Liabilities accrued as at 30/06/15.
(y) Self insurance Council does not self insure.
(aa) Taxes The Council is exempt from both Commonwealth Income Tax and Capital Gains Tax. Council does however have to comply with both Fringe Benefits Tax and Goods and Services Tax (GST). Goods & Services Tax (GST) Income, expenses and assets are all recognised net of the amount of GST, except where the amount of GST incurred is not recoverable from the Australian Tax Office (ATO). In these circumstances the GST is recognised as part of the cost of acquisition of the asset or as part of the revenue / expense. Receivables and payables within the Balance Sheet are stated inclusive of any applicable GST. The net amount of GST recoverable from or payable to the ATO is included as a current asset or current liability in the Balance Sheet.
page 23
Financial Statements 2015
_
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 1. Summary of Significant Accounting Policies Operating cash flows within the Cash Flow Statement are on a gross basis, ie. they are inclusive of GST where applicable. Investing and Financing cash flows are treated on a net basis (where recoverable form the ATO), ie. they are exclusive of GST. Instead, the GST component of investing and financing activity cash flows which are recoverable from or payable to the ATO are classified as operating cash flows. Commitments and contingencies are disclosed net of the amount of GST recoverable from (or payable to) the ATO.
(ab) New accounting standards and interpretations Certain new (or amended) accounting standards and interpretations have been published that are not mandatory for reporting periods ending 30 June 2015. Council has not adopted any of these standards early. Council’s assessment of the impact of these new standards and interpretations is set out below. Apart from the AASB disclosures below, there are no other standards that are “not yet effective” which are expected to have a material impact on Council in the current or future reporting periods and on foreseeable future transactions. Applicable to Local Government: AASB 9 - Financial Instruments (and associated amending standards) AASB 9 replaces AASB 139 Financial Instruments: Recognition and Measurement and has an effective date for reporting periods beginning on or after 1 January 2018 (and must be applied retrospectively). The overriding impact of AASB 9 is to change the requirements for the classification, measurement and disclosures associated with financial assets.
fair value and
amortised cost (where financial assets will only be able to be measured at amortised cost where very specific conditions are met).
AASB 15 - Revenue from contracts with customers and associated amending standards AASB 15 will introduce a five step process for revenue recognition with the core principle of the new Standard being that entities recognise revenue so as to depict the transfer of goods or services to customers in amounts that reflect the consideration (that is, payment) to which the entity expects to be entitled in exchange for those goods or services. The changes in revenue recognition requirements in AASB 15 may cause changes to accounting policies relating to the timing and amount of revenue recorded in the financial statements as well as additional disclosures. The full impact of AASB 15 has not yet been ascertained or quantified. AASB 15 will replace AASB 118 which covers contracts for goods and services and AASB 111 which covers construction contracts. The effective date of this standard is for annual reporting periods beginning on or after 1 January 2017. AASB 124 - Related Party Disclosures From 1 July 2016, AASB 124 Related Party Disclosures will apply to Council. This means that Council will be required to disclose information about related parties and Council transactions with those related parties. Related parties will more than likely include the Mayor, Councillors and certain Council staff. In addition, the close family members of those people and any organisations that they control or are associated with will be classified as related parties (and fall under the related party reporting requirements).
Under the new requirements the four current categories of financial assets stipulated in AASB 139 will be replaced with two measurement categories:
page 24
Financial Statements 2015
_
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 1. Summary of Significant Accounting Policies AASB 2014 - 10 Sale or contribution of Assets between an Investor and its Associate or Joint Venture The amendments address an acknowledged inconsistency between the requirements in AASB 10 and those in AASB 128 (2011), in dealing with the sale or contribution of assets between an investor and its associate or joint venture.
(ae) Disclaimer Nothing contained within these statements may be taken to be an admission of any liability to any person under any circumstance.
The main consequence of the amendments is that a full gain or loss is recognised when a transaction involves a business (whether it is housed in a subsidiary or not). A partial gain or loss is recognised when a transaction involves assets that do not constitute a business, even if these assets are housed in a subsidiary. The effective date of this standard is for annual reporting periods beginning on or after 1 January 2016. This standard will only impact Council where there has been a sale or contribution of assets between the entity and the associate/joint venture. Not applicable to Local Government per se; None
(ac) Rounding of amounts Unless otherwise indicated, amounts in the financial statements have been rounded off to the nearest thousand dollars.
(ad) Comparative Figures To ensure comparability with the current reporting period’s figures, some comparative period line items and amounts may have been reclassified or individually reported for the first time within these financial statements and/or the notes.
page 25
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 2(a). Council Functions / Activities - Financial Information $ '000
Income, Expenses and Assets have been directly attributed to the following Functions / Activities. Details of these Functions/Activities are provided in Note 2(b).
Functions/Activities
Income from Continuing Operations Original
Governance Administration Public Order & Safety Health Environment Community Services & Education Housing & Community Amenities Water Supplies Sewerage Services Recreation & Culture Mining, Manufacturing & Construction Transport & Communication Economic Affairs
Total Functions & Activities
Expenses from Continuing Operations
Operating Result from Continuing Operations
Original
Grants included in Income from Continuing Operations
Total Assets held (Current & Non-current)
Original
Budget
Actual
Actual
Budget
Actual
Actual
Budget
Actual
Actual
Actual
Actual
Actual
2015
2015
2014
2015
2015
2014
2015
2015
2014
2015
2014
2015
Actual 2014
191 389 216 6,115 70 1,228 8,139 8,042 1,976 148 6,289 638
2,744 782 457 118 6,403 70 1,313 8,431 8,019 2,425 65 5,534 831
211 594 438 296 6,568 166 1,625 8,175 7,802 2,100 135 8,368 737
1,624 6,783 865 642 4,102 427 3,857 6,148 6,248 8,033 22 8,032 1,525
1,619 6,422 912 344 4,508 434 3,880 5,947 6,257 7,819 1 8,679 1,558
1,517 5,952 821 466 4,471 327 3,893 5,718 6,380 7,680 4 7,281 1,436
(1,624) (6,592) (476) (426) 2,013 (357) (2,629) 1,991 1,794 (6,057) 126 (1,743) (887)
1,125 (5,640) (455) (226) 1,895 (364) (2,567) 2,484 1,762 (5,394) 64 (3,145) (727)
(1,306) (5,358) (383) (170) 2,097 (161) (2,268) 2,457 1,422 (5,580) 131 1,087 (699)
2,278 11 165 (73) 400 111 68 59 565 3,390 10
46 175 4 602 187 68 59 401 6,489 18
25,279 21,484 3,254 16 57,655 3,641 7,034 145,436 140,767 44,299 4 270,860 6,726
18,989 19,369 3,293 22 55,495 3,697 8,287 143,188 139,271 44,757 39 270,580 6,823
33,441
37,192
37,215
48,308
48,380
45,946
(14,867)
(11,188)
(8,731)
6,984
8,049
726,455
713,810
20,122
20,301
17,235
-
4 -
-
20,122
(4) 20,301
17,235
4,999
2,550
320 -
303 -
53,563
57,493
54,450
48,308
48,384
45,946
5,255
9,109
8,504
11,983
10,599
726,775
714,113
Share of gains/(losses) in Associates &
page 26
1. Includes: Rates & Annual Charges (incl. Ex-Gratia), Untied General Purpose Grants & Unrestricted Interest & Investment Income. 1. Includes: Rates & Annual Charges (incl. Ex-Gratia), Untied General Purpose Grants & Unrestricted Interest & Investment Income.
Financial Statements 2015
Joint Ventures (using the Equity Method)
General Purpose Income 1 Operating Result from Continuing Operations
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 2(b). Council Functions / Activities - Component Descriptions Details relating to the Council's functions / activities as reported in Note 2(a) are as follows: GOVERNANCE Costs relating to the Council’s role as a component of democratic government, including elections, members’ fees and expenses, subscriptions to local authority associations, meetings of council and policy making committees, area representation and public disclosure and compliance. ADMINISTRATION Corporate Support and Other Support Services (not otherwise attributed to the listed functions / activities). PUBLIC ORDER & SAFETY Fire protection, animal control, beach control, enforcement of local government regulations, emergency services, other. HEALTH Inspection, immunisations, food control, health centres, other, administration. ENVIRONMENT Noxious plants and insect/vermin control, other environmental protection, solid waste management, street cleaning, drainage, stormwater management. COMMUNITY SERVICES & EDUCATION Administration, family day care, child care, youth services, other family and children, aged and disabled, migrant services, Aboriginal services, other community services, education. HOUSING & COMMUNITY AMENITIES Housing, town planning, street lighting, other sanitation and garbage, public cemeteries, public conveniences, WATER SUPPLIES SEWERAGE SERVICES RECREATION & CULTURE Public libraries, museums, art galleries, community centres, public halls, other cultural services, swimming pools, sporting grounds, parks and gardens (lakes), other sport and recreation. MINING, MANUFACTURING & CONSTRUCTION Building control, abattoirs, quarries & pits, other. TRANSPORT & COMMUNICATION Urban roads, sealed rural roads, unsealed rural roads, bridges, footpaths, aerodromes, parking areas, bus shelters and services, water transport, RMS works, other. ECONOMIC AFFAIRS Camping areas, caravan parks, tourism and area promotion, industrial development promotion, saleyards and markets, real estate development, commercial nurseries, other business undertakings.
page 27
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 3. Income from Continuing Operations $ '000
Notes
Actual 2015
Actual 2014
7,485 4,786 2,438 14,709
7,287 4,641 2,364 14,292
2,260 182 1,934 6,849 1,122 1,102 13,449
2,173 181 1,938 6,618 1,237 1,049 13,196
28,158
27,488
(a) Rates & Annual Charges Ordinary Rates Residential Farmland Business Total Ordinary Rates Special Rates Nil Annual Charges (pursuant to s.496, s.496A, s.496B, s.501 & s.611) Domestic Waste Management Services Stormwater Management Services Water Supply Services Sewerage Services Waste Management Services (non-domestic) Kerbside Recycling Total Annual Charges
TOTAL RATES & ANNUAL CHARGES
Council has used 2013 year valuations provided by the NSW Valuer General in calculating its rates.
page 28
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 3. Income from Continuing Operations (continued) $ '000
Notes
Actual 2015
Actual 2014
5 5,849 711 381 6,946
5 5,361 708 379 6,453
165 137 172 28 123 102 40 32 236 1,035
189 89 192 22 108 93 41 24 208 966
661 346 1 42 85 279 890 567 87 18 1,177 111 1,060 59 24 5,407
619 464 2 1 36 98 281 513 554 84 19 1,217 99 903 24 4,914
13,388
12,333
(b) User Charges & Fees Specific User Charges (per s.502 - Specific "actual use" charges) Domestic Waste Management Services Water Supply Services Sewerage Services Waste Management Services (non-domestic) Total User Charges Other User Charges & Fees (i) Fees & Charges - Statutory & Regulatory Functions (per s.608)
Planning & Building Regulation Private Works - Section 67 Regulatory/ Statutory Fees Registration Fees Regulatory Fees Section 149 Certificates (EPA Act) Section 603 Certificates Town Planning Water Supplies Total Fees & Charges - Statutory/Regulatory (ii) Fees & Charges - Other (incl. General User Charges (per s.608)
Aerodrome Cemeteries Engineering Services Hire of Council Chambers Industrial Discharge Library & Art Gallery Regional Theatre RMS (formerly RTA) Charges (State Roads not controlled by Council) Saleyards Sports Stadium Sporting Grounds Swimming Centres Tourism Waste Disposal Tipping Fees Museum Other Total Fees & Charges - Other
TOTAL USER CHARGES & FEES
page 29
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 3. Income from Continuing Operations (continued) $ '000
Notes
Actual 2015
Actual 2014
124 1,151
122 1,145
1,275
1,267
48 545
122 271
23 99 226 134 29 171 1,275
31 140 337 181 33 152 1,267
138 51 125 4 264 64 40 6 12 171 116 22 35
77 86 97 8 303 135 55 7 9 7 112 60 35
1,048
991
(c) Interest & Investment Revenue (incl. losses) Interest & Dividends - Interest on Overdue Rates & Annual Charges (incl. Special Purpose Rates) - Interest earned on Investments (interest & coupon payment income)
TOTAL INTEREST & INVESTMENT REVENUE Interest Revenue is attributable to:
Unrestricted Investments/Financial Assets: Overdue Rates & Annual Charges (General Fund) General Council Cash & Investments Restricted Investments/Funds - External: Development Contributions - Section 94 - Section 64 Water Fund Operations Sewerage Fund Operations Domestic Waste Management operations Griffith Health Facilities Limited/Private Hospital Total Interest & Investment Revenue Recognised
(d) Other Revenues Fines - Parking Fines - Other Legal Fees Recovery - Rates & Charges (Extra Charges) Commissions & Agency Fees Lease Rental Quarry Income Recycling Income (non domestic) Refund for Constitutional Recognition of Local Governmant Contribution Resource Sharing Income Sales - General Temporary Sale of Water Allocation Work Health Safety Incentive Payment Council share in Western Riverina Library Net Assets Other
TOTAL OTHER REVENUE
page 30
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 3. Income from Continuing Operations (continued) $ '000
2015 Operating
2014 Operating
2015 Capital
2014 Capital
3,320 1,519 160 4,999
1,643 747 160 2,550
-
-
(e) Grants General Purpose (Untied) Financial Assistance - General Component Financial Assistance - Local Roads Component Pensioners' Rates Subsidies - General Component Total General Purpose 1
1 1
The Financial Assistance Grant for the comparative 13/14 year reflects a one off timing difference (reduction). This grant ceased being paid in advance in the 13/14 year by up to 50% as had occurred in previous years.
Specific Purpose Pensioners' Rates Subsidies: - Water - Sewerage - Domestic Waste Management Bushfire & Emergency Services Economic Development Employment & Training Programs Environmental Protection Flood Plain Study & Risk Management Griffith Community Private Hospital Health - Mosquito Control Health - Noxious Weeds Healthy Communities Initiative Keep NSW Beautiful LIRS Subsidy March 2012 Emergency Event Cost Recovery NSW Department of Planning Recreation & Culture - Swimming Pool Arts NSW - Shadow Play Arts NSW - Cultural Development Program Recreation & Culture - Community Projects Recreation & Culture - Library Recreation & Culture - Passive Recreation Recreation & Culture - Sporting Facilities Regional Development Australia Fund Airport Upgrade RMS Restoration Works re: March 2012 Flood Event Road Safety Street Lighting Transport (RTA) Transport (Roads to Recovery) Transport (Other Roads & Bridges Funding) Waste & Recycling Tourism Council Applications Management Museum Other Total Specific Purpose
Total Grants
68 59 43 138 10 64 37 3 140 (73) 251 6 17 5 92 4 105 89 994 10 10 2 1 2,075 7,074
68 59 41 156 8 46 53 95 3 181 4 7 30 80 81 132 82 -
27 2,278 25 200 25 145
19 10 16 90 -
7 100 1,065 2,298 4,848
1,978 78 103 50 4,909 4,909
190 4,151 1,053 222 5,751 5,751 page 31
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 3. Income from Continuing Operations (continued) 2015 Operating
2014 Operating
2015 Capital
2014 Capital
5,971 1,103 7,074
3,611 1,237 4,848
2,278 2,631 4,909
190 5,561 5,751
-
-
51 29 64 43 33 220
3 159 29 9 200
Other Contributions: Administration Services Bushfire Services Charles Sturt University Economic Affairs - Tourism/Events Griffith Community Private Hospital Health - Health Services Public Order & Safety - Bushfire/SES Recreation & Culture - Sporting Facilities Recreation & Culture - Community Projects Recreation & Culture - Library Recreation & Culture - Theatre Recreation & Culture - Passive Recreation Roads & Bridges RMS Contributions (Regional Roads, Block Grant) Sewerage (excl. Section 64 contributions) Water Supplies (excl. Section 64 contributions) Museum Noxious Weeds Total Other Contributions
33 53 22 77 13 2 12 7 556 11 4 13 803
30 24 23 92 1 5 7 4 14 633 17 850
13 447 1 15 47 8 531
12 10 194 24 131 13 175 559
Total Contributions
803
850
751
759
7,877
5,698
5,660
6,510
$ '000
(e) Grants (continued) Grant Revenue is attributable to:
- Commonwealth Funding - State Funding - Other Funding
(f) Contributions Developer Contributions: (s93 & s94 - EP&A Act, s64 of the LGA):
S 94 - Contributions towards amenities/services S 94A - Fixed Development Consent Levies S 64 - Water Supply Contributions S 64 - Sewerage Service Contributions S 64 - Stormwater Contributions Total Developer Contributions 17
TOTAL GRANTS & CONTRIBUTIONS
page 32
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 3. Income from Continuing Operations (continued) Actual 2015
Actual 2014
3,706
3,257
add: Grants & contributions recognised in the current period but not yet spent:
140
449
less: Grants & contributions recognised in a previous reporting period now spent:
(35)
Net Increase (Decrease) in Restricted Assets during the Period
105
449
3,811
3,706
54 3,757 3,811
194 3,512 3,706
$ '000
(g) Restrictions relating to Grants and Contributions Certain grants & contributions are obtained by Council on condition that they be spent in a specified manner: Unexpended at the Close of the Previous Reporting Period
Unexpended and held as Restricted Assets Comprising: - Specific Purpose Unexpended Grants - Developer Contributions - Other Contributions
-
page 33
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 4. Expenses from Continuing Operations $ '000
Notes
Actual 2015
Actual 2014
16,518 29 3,588 1,970 1,115 68 131 172 14 98 42 33 23,778 (862)
15,773 29 3,153 1,864 1,219 59 145 201 34 105 43 46 22,671 (1,906)
(a) Employee Benefits & On-Costs Salaries and Wages Travelling Employee Leave Entitlements (ELE) Superannuation Workers' Compensation Insurance Fringe Benefit Tax (FBT) Payroll Tax Training Costs (other than Salaries & Wages) Educational Assistance Motor Vehicle Allowance Professional Development Staff Recruitment Total Employee Costs less: Capitalised Costs
TOTAL EMPLOYEE COSTS EXPENSED Number of "Equivalent Full Time" Employees at year end
22,916
20,765
280
287
(b) Borrowing Costs (i) Interest Bearing Liability Costs Interest on Loans Total Interest Bearing Liability Costs less: Capitalised Costs Total Interest Bearing Liability Costs Expensed (ii) Other Borrowing Costs Interest applicable on Interest Free (& favourable) Loans to Council Total Other Borrowing Costs
TOTAL BORROWING COSTS EXPENSED
1,605 1,605 (44) 1,561
1,723 1,723 (27) 1,696
63 63
74 74
1,624
1,770
8,691 40
8,935 38
1 142
8 141
63
80
8,937
9,202
(c) Materials & Contracts Raw Materials & Consumables Auditors Remuneration (1) Legal Expenses: - Legal Expenses: Planning & Development - Legal Expenses: Other Operating Leases: - Operating Lease Rentals: Minimum Lease Payment (2)
TOTAL MATERIALS & CONTRACTS
page 34
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 4. Expenses from Continuing Operations (continued) $ '000
Notes
Actual 2015
Actual 2014
40 40 40
38 38 38
8 55 63
80 80
(c) Materials & Contracts (continued) 1. Auditor Remuneration During the year, the following fees were incurred for services provided by the Council's Auditor (& the Auditors of other Consolidated Entities): (i) Audit and Other Assurance Services
- Audit & review of financial statements: Council's Auditor Remuneration for audit and other assurance services Total Auditor Remuneration 2. Operating Lease Payments are attributable to:
Buildings Computers
Impairment Costs $ '000
Notes
Depreciation/Amortisation
Actual 2015
Actual 2014
Actual 2015
Actual 2014
-
-
1,398 216 59 458 341
1,508 188 58 444 331
-
-
3,117 54 207 449 1,859 1,648 739
2,467 4 259 461 1,749 1,570 775
-
-
480 11,025 (94)
470 10,284 (281)
-
-
(d) Depreciation, Amortisation & Impairment Plant and Equipment Office Equipment Furniture & Fittings Buildings - Specialised Other Structures Infrastructure: - Roads - Bridges - Footpaths - Stormwater Drainage - Water Supply Network - Sewerage Network - Other Open Space/Recreational Assets Other Assets - Other Total Depreciation & Impairment Costs less: Capitalised Costs
TOTAL DEPRECIATION & IMPAIRMENT COSTS EXPENSED
10,931
10,003
page 35
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 4. Expenses from Continuing Operations (continued) Notes
Actual 2015
Actual 2014
Contributions/Levies to Other Levels of Government - DWR Contributions - Emergency Services Levy - NSW Fire Brigade Levy - NSW Rural Fire Service Levy Councillor Expenses - Mayoral Fee Councillor Expenses - Councillors' Fees Councillors' Expenses (incl. Mayor) - Other (excluding fees above) Donations, Contributions & Assistance to other organisations (Section 356) - Donations, Contributions & Assistance: Griffith La Festa - Donations, Contributions & Assistance: Griffith War Memorial - Donations, Contributions & Assistance: Flix in the Stix - Donations, Contributions & Assistance: Regional Arts Board - Donations, Contributions & Assistance: RIVROC/RAMROC - Donations, Contributions & Assistance: Riverina Regional Cities Forecast ID - Donations, Contributions & Assistance: Town Band - Donations, Contributions & Assistance: WRCL - Donations, Contributions & Assistance: Other Electricity & Heating Insurance Street Lighting Telephone & Communications Other
47 38 86 128 39 215 102 20 17 24 16 7 232 85 1,699 669 363 184 1
46 38 86 162 37 203 84 20 9 5 17 23 20 7 236 82 1,932 612 407 180 -
3,972
4,206
$ '000
(e) Other Expenses Other Expenses for the year include the following:
TOTAL OTHER EXPENSES
page 36
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 5. Gains or Losses from the Disposal of Assets $ '000
Notes
Actual 2015
Actual 2014
-
330 (271) 59
Property (excl. Investment Property) Proceeds from Disposal - Property less: Carrying Amount of Property Assets Sold / Written Off Net Gain/(Loss) on Disposal
Plant & Equipment Proceeds from Disposal - Plant & Equipment less: Carrying Amount of P&E Assets Sold / Written Off Net Gain/(Loss) on Disposal
810 (723) 87
705 (624) 81
Infrastructure Proceeds from Disposal - Infrastructure less: Carrying Amount of Infrastructure Assets Sold / Written Off Net Gain/(Loss) on Disposal
-
16 (62) (46)
Financial Assets Proceeds from Disposal / Redemptions / Maturities - Financial Assets less: Carrying Amount of Financial Assets Sold / Redeemed / Matured Net Gain/(Loss) on Disposal
NET GAIN/(LOSS) ON DISPOSAL OF ASSETS
8,129 (8,129) -
87
9,820 (9,820) -
94
page 37
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 6a. - Cash Assets and Note 6b. - Investments
$ '000
Notes
2015
2015
2014
2014
Actual Current
Actual Non Current
Actual Current
Actual Non Current
6,546
-
7,835
-
2,158 10,014 18,718
-
2,038 83 9,956
-
8,572 1,070 9,642
6,000 6,000
8,129 4,057 1,070 13,256
3,000 3,000
28,360
6,000
23,212
3,000
18,718
-
9,956
-
9,642 9,642
6,000 6,000
5,127 8,129 13,256
3,000 3,000
Cash & Cash Equivalents (Note 6a) Cash on Hand and at Bank Cash-Equivalent Assets 1 - Managed Funds - Short Term Deposits Total Cash & Cash Equivalents
Investments (Note 6b) - Long Term Deposits - NCD's, FRN's (with Maturities > 3 months) - Other Long Term Financial Assets Total Investments
TOTAL CASH ASSETS, CASH EQUIVALENTS & INVESTMENTS 1
Those Investments where time to maturity (from date of purchase) is < 3 mths.
Cash, Cash Equivalents & Investments were classified at year end in accordance with AASB 139 as follows: Cash & Cash Equivalents a. "At Fair Value through the Profit & Loss" Investments a. "At Fair Value through the Profit & Loss" - "Held for Trading"
6(b-i)
b. "Held to Maturity"
6(b-ii)
Investments
Refer to Note 27 - Fair Value Measurement for information regarding the fair value of investments held.
page 38
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 6b. Investments (continued)
$ '000
Note 6(b-i) Reconciliation of Investments classified as "At Fair Value through the Profit & Loss" Balance at the Beginning of the Year Additions Disposals (sales & redemptions) Balance at End of Year Comprising: - NCD's, FRN's (with Maturities > 3 months) - Other Long Term Financial Assets
Total
Note 6(b-ii) Reconciliation of Investments classified as "Held to Maturity" Balance at the Beginning of the Year Additions Disposals (sales & redemptions) Balance at End of Year Comprising: - Long Term Deposits
Total
2015
2015
2014
2014
Actual Current
Actual Non Current
Actual Current
Actual Non Current
5,127 4,515 9,642
-
9,820 5,127 (9,820) 5,127
-
8,572 1,070 9,642
-
4,057 1,070 5,127
-
3,000 3,000 6,000
8,129 8,129
3,000 3,000
6,000 6,000
8,129 8,129
3,000 3,000
8,129 (8,129) -
-
page 39
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 6c. Restricted Cash, Cash Equivalents & Investments - Details
$ '000
Total Cash, Cash Equivalents and Investments
2015
2015
2014
2014
Actual Current
Actual Non Current
Actual Current
Actual Non Current
28,360
6,000
23,212
3,000
16,785 7,413 4,162 28,360
6,000 6,000
17,763 5,131 318 23,212
3,000 3,000
Opening Balance
Transfers to Restrictions
507 507
500 500
(507) (507)
500 500
1,154 1,650 708 194 7,033 2,484 611
153 122 67 1,567 837 21
(97) (140) -
1,210 1,772 775 54 8,600 3,321 632
3,422 17,256 17,763
2,499 5,266 5,766
(237) (744)
5,921 22,285 22,785
524 1,840 2,214 26 527 5,131
500 500 225 482 75 500 2,282
22,894
8,048
attributable to:
External Restrictions (refer below) Internal Restrictions (refer below) Unrestricted
2015 $ '000
Transfers from Restrictions
Closing Balance
Details of Restrictions External Restrictions - Included in Liabilities Specific Purpose Unexpended Loans-General (A) External Restrictions - Included in Liabilities External Restrictions - Other Developer Contributions - General Developer Contributions - Water Fund Developer Contributions - Sewer Fund Specific Purpose Unexpended Grants Water Supplies Sewerage Services Stormwater Management Specific Purpose Unexpended Grants Griffith Health Facilities Limited External Restrictions - Other Total External Restrictions Internal Restrictions Plant & Vehicle Replacement Infrastructure Replacement Employees Leave Entitlement Griffith Health Facilities Limited Centenary Celebrations Waste Services Total Internal Restrictions TOTAL RESTRICTIONS
(D) (D) (D) (F) (G) (G) (G)
-
(744)
1,024 500 2,065 2,696 101 1,027 7,413
30,198
A Loan moneys which must be applied for the purposes for which the loans were raised. D Development contributions which are not yet expended for the provision of services and amenities in accordance
with contributions plans (refer Note 17). F Grants which are not yet expended for the purposes for which the grants were obtained. (refer Note 1) G Water, Sewerage, Domestic Waste Management (DWM) & other Special Rates/Levies/Charges are externally
restricted assets and must be applied for the purposes for which they were raised. page 40
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 7. Receivables $ '000
Notes
Purpose Rates & Annual Charges User Charges & Fees Accrued Revenues - Interest on Investments - Other Income Accruals Government Grants & Subsidies Deferred Debtors Net GST Receivable Total
2015 Current Non Current
2014 Current Non Current
2,740 3,734
-
2,843 4,292
-
139 176 1,232 16 305 8,342
32 32
373 307 1,264 15 276 9,370
38 38
less: Provision for Impairment
User Charges & Fees Total Provision for Impairment - Receivables
TOTAL NET RECEIVABLES
(596) (596)
-
(428) (428)
-
7,746
32
8,942
38
546 2,164
-
606 2,124
-
2,034 277 5,021
-
2,041 385 5,156
-
2,725
32
3,786
38
7,746
32
8,942
38
Externally Restricted Receivables Water Supply
- Rates & Availability Charges - Other Sewerage Services
- Rates & Availability Charges - Other Total External Restrictions Internally Restricted Receivables Nil Unrestricted Receivables TOTAL NET RECEIVABLES
Notes on Debtors above: (i) Rates & Annual Charges Outstanding are secured against the property. (ii) Doubtful Rates Debtors are provided for where the value of the property is less than the debt outstanding. An allowance for other doubtful debts is made when there is objective evidence that a receivable is impaired. (iii) Interest was charged on overdue rates & charges at 8.50% (2014 9.00%). Generally all other receivables are non interest bearing. (iv) Please refer to Note 15 for issues concerning Credit Risk and Fair Value disclosures.
page 41
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 8. Inventories & Other Assets $ '000
Notes
Inventories Real Estate for resale (refer below) Stores & Materials Trading Stock Water Entitlement (avail. for Temporary/Permanent Sale) Other Total Inventories Other Assets Prepayments Total Other Assets
TOTAL INVENTORIES / OTHER ASSETS
2015 Current Non Current
2014 Current Non Current
728 584 48 6 1,366
2,291 4,741 7,032
728 560 49 1,337
2,291 3,220 5,511
329 329
-
34 34
-
1,695
7,032
1,371
5,511
349 349
2,233 2,233
343 343
2,233 2,233
349 1,346 1,695
2,233 4,799 7,032
343 1,028 1,371
2,233 3,278 5,511
Externally Restricted Assets Water Stores & Materials Real Estate for Resale Total Water Sewerage Nil Domestic Waste Management Nil Other Nil Total Externally Restricted Assets Total Internally Restricted Assets Total Unrestricted Assets TOTAL INVENTORIES & OTHER ASSETS
page 42
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 8. Inventories & Other Assets (continued) $ '000
2015 Current Non Current
2014 Current Non Current
(i) Other Disclosures (a) Details for Real Estate Development Residential Industrial/Commercial Total Real Estate for Resale
728 728
2,291 2,291
728 728
2,291 2,291
728 728 728
2,291 2,291 2,291
728 728 728
2,291 2,291 2,291
728 728
2,291 2,291
728 728
2,291 2,291
(Valued at the lower of cost and net realisable value)
Represented by:
Acquisition Costs Total Costs Total Real Estate for Resale Movements: Real Estate assets at beginning of the year
Total Real Estate for Resale
(b) Inventory Write Downs There were no amounts recognised as an expense relating to the write down of Inventory balances held during the year. Refer to Note 27 - Fair Value Measurement for information regarding the fair value of other assets held.
page 43
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 9a. Infrastructure, Property, Plant & Equipment Asset Movements during the Reporting Period as at 30/6/2014
$ '000 Capital Work in Progress Plant & Equipment Office Equipment Furniture & Fittings
At
At
Cost
Fair Value
as at 30/6/2015
Accumulated Dep'n
Carrying
Impairment
Asset Additions
Value
Reinstatement Costs for Impaired Assets
WDV of Asset Disposals
1,881 -
15,030 2,176 1,395
7,261 1,124 833
-
1,881 7,769 1,052 562
2,296 2,185 173 43
-
(711) -
-
21,648 9,171 62,974 13,009
3 6,016 3,445
-
21,648 9,168 56,958 9,564
1,566 118
-
-
-
291,135 5,311 11,589 56,216 169,168 166,961 12,900
40,988 2,194 4,903 10,536 44,595 38,814 7,238
4,501 -
245,646 3,117 6,686 45,680 124,573 128,147 5,662
1,697 156 101 592 308 220
2,168 -
-
-
6,915
3,292
-
3,623
241
-
1,881
845,598
171,242
4,501
671,736
9,696
2,168
Depreciation Expense
(1,398) (216) (59)
Revaluation Increments to Equity (ARR)
WIP Transfers
At
At
Cost
Fair Value
Accumulated Dep'n
Carrying
Impairment
Value
(332) -
-
3,845 -
15,105 2,129 1,439
7,260 1,120 893
-
3,845 7,845 1,009 546
(458) (341)
40 -
-
-
21,648 9,171 64,580 13,126
3 6,474 3,785
-
21,648 9,168 58,106 9,341
(3,117) (54) (207) (449) (1,859) (1,648) (739)
1 26 -
1,841 1,897 -
-
292,835 5,311 11,745 56,317 172,324 169,773 13,121
44,106 2,248 5,110 10,985 47,151 41,069 7,978
2,334 -
246,395 3,063 6,635 45,332 125,173 128,704 5,143
(12)
(480)
265
-
-
7,359
3,722
-
3,637
(723)
(11,025)
-
3,738
3,845
855,983
181,904
2,334
675,590
Land:
- Operational Land - Community Land Buildings - Specialised Other Structures Infrastructure:
-
Roads Bridges Footpaths Stormwater Drainage Water Supply Network Sewerage Network Other Open Space/Recreational Assets
Other Assets:
- Other
TOTAL INFRASTRUCTURE, PROPERTY, PLANT & EQUIP.
Additions to Buildings & Infrastructure Assets are made up of Asset Renewals ($7,297) and New Assets ($1,192). Renewals are defined as the replacement of existing assets (as opposed to the acquisition of new assets). Refer to Note 27 - Fair Value Measurement for information regarding the fair value of other Infrastructure, Property, Plant & Equipment.
Financial Statements 2015
page 44
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 9b. Externally Restricted Infrastructure, Property, Plant & Equipment $ '000
Actual
Actual
2015
Class of Asset
2014
Carrying Value Fair Value Impairm't
At
At
Cost
A/Dep &
At
At
Cost
A/Dep &
Fair Value Impairm't
Carrying Value
Water Supply 71
-
-
71
26
-
-
26
Plant & Equipment
-
1,235
542
693
-
1,219
529
690
Office Equipment
-
12
12
-
-
12
12
-
- Operational Land
-
1,000
-
1,000
-
1,000
-
1,000
- Community Land
-
340
3
337
-
340
3
337
Buildings
-
2,411
192
2,219
-
2,411
180
2,231
Other Structures
-
170
36
134
-
160
31
129
Infrastructure
-
172,323
47,151
125,172
-
169,167
44,595
124,572 214 129,199
WIP
Land
Other Assets Total Water Supply
-
678
533
685
471
178,169
48,469
145 129,771
-
71
26
174,994
45,821
Sewerage Services 250
-
-
250
-
-
-
-
Plant & Equipment
-
1,067
480
587
-
1,010
382
628
Office Equipment
-
2
2
-
-
2
2
-
Furniture & Fittings
-
9
3
6
-
9
1
8
- Operational Land
-
2,418
-
2,418
-
2,418
-
2,418
- Community Land
WIP
Land -
267
-
267
-
267
-
267
Buildings
-
1,632
91
1,541
-
1,632
82
1,550
Other Structures
-
362
86
276
-
362
73
289
Infrastructure
-
169,773
41,069
128,704
-
166,961
38,814
128,147
Other Assets Total Sewerage Services
-
775
464
-
755
410
250
176,305
42,195
311 134,360
-
173,416
39,764
345 133,652
-
567
297
270
-
567
251
316
-
1,340
-
1,340
-
1,340
-
1,340
-
357
-
357
-
357
Domestic Waste Management Plant & Equipment Land - Operational Land - Community Land
-
357
Buildings
-
191
37
154
-
191
35
156
Other Assets Total DWM
-
308
164
-
295
130
-
2,763
498
144 2,265
-
2,750
416
165 2,334
321
357,237
91,162
266,396
26
351,160
86,001
265,185
TOTAL RESTRICTED I,PP&E
Note 9c. Infrastructure, Property, Plant & Equipment - Current Year Impairments Actual
Actual
Council has recognised no impairment losses during the reporting period nor reversed any prior period losses. page 45
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 10a. Payables, Borrowings & Provisions $ '000
Notes
2015 Current Non Current
2014 Current Non Current
Payables Goods & Services - operating expenditure Payments Received In Advance Accrued Expenses: - Other Expenditure Accruals Security Bonds, Deposits & Retentions Total Payables
3,235 992
-
4,156 553
-
463 1,259 5,949
9 9
421 1,288 6,418
12 12
1,399 1,399
20,670 20,670
1,932 101 2,033
21,569 21,569
1,858 139 3,888 5,885
162 162
1,694 159 3,701 5,554
194 194
13,233
20,841
14,005
21,775
Borrowings Loans - Secured 1 Finance Lease Liabilities Total Borrowings
Provisions Employee Benefits;
Annual Leave Sick Leave Long Service Leave Total Provisions
Total Payables, Borrowings & Provisions
(i) Liabilities relating to Restricted Assets 2015 Current Non Current
2014 Current Non Current
Externally Restricted Assets
Water Sewer Liabilities relating to externally restricted assets
1 779 780
19,140 19,140
1 913 914
19,919 19,919
780 12,453
19,140 1,701
914 13,091
19,919 1,856
13,233
20,841
14,005
21,775
Internally Restricted Assets
Nil Total Liabilities relating to restricted assets Total Liabilities relating to Unrestricted Assets TOTAL PAYABLES, BORROWINGS & PROVISIONS 1.
Loans are secured over the General Income of Council Disclosures on Liability Interest Rate Risk Exposures, Fair Value Disclosures & Security can be found in Note 15.
page 46
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 10a. Payables, Borrowings & Provisions (continued) $ '000
Actual 2015
Actual 2014
4,360 1,122 275 5,757
4,108 1,151 211 5,470
(ii) Current Liabilities not anticipated to be settled within the next 12 months The following Liabilities, even though classified as current, are not expected to be settled in the next 12 months. Provisions - Employees Benefits Payables - Security Bonds, Deposits & Retentions Other Liabilities: Payments Received in Advance
Note 10b. Description of and movements in Provisions 2014
Class of Provision Annual Leave Sick Leave Long Service Leave
TOTAL
Opening Balance as at 1/7/14
1,694 159 3,895 5,748
2015 Additional Decrease due to Payments Provisions
1,836 (1) 753 2,588
(1,713) (22) (666) (2,401)
Remeasurement effects due to Discounting
41 3 68 112
Unused amounts reversed
-
Closing Balance as at 30/6/15
1,858 139 4,050 6,047
a. Employees Leave Entitlements & On-Costs represents those benefits accrued and payable and an estimate of those that will become payable in the future as a result of past service.
page 47
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 11. Statement of Cash Flows - Additional Information $ '000
Notes
Actual 2015
Actual 2014
18,718 18,718
9,956 9,956
9,109
8,504
10,931 (87)
10,003 (94)
(a) Reconciliation of Cash Assets Total Cash & Cash Equivalent Assets Less Bank Overdraft BALANCE as per the STATEMENT of CASH FLOWS
6a 10
(b) Reconciliation of Net Operating Result to Cash provided from Operating Activities Net Operating Result from Income Statement Adjust for non cash items:
Depreciation & Amortisation Net Losses/(Gains) on Disposal of Assets Losses/(Gains) recognised on Fair Value Re-measurements through the P&L: - Other (Water Licences Revaluation thru Revaluation Reserve) Amortisation of Premiums, Discounts & Prior Period Fair Valuations - Interest Exp. on Interest Free Loans received by Council (previously Fair Valued) Share of Net (Profits) or Losses of Associates/Joint Ventures
1,521 63 4
729 74 (69)
+/- Movement in Operating Assets and Liabilities & Other Cash Items:
Decrease/(Increase) in Receivables Increase/(Decrease) in Provision for Doubtful Debts Decrease/(Increase) in Inventories Decrease/(Increase) in Other Assets Increase/(Decrease) in Payables Increase/(Decrease) in other accrued Expenses Payable Increase/(Decrease) in Other Liabilities Increase/(Decrease) in Employee Leave Entitlements NET CASH PROVIDED FROM/(USED IN) OPERATING ACTIVITIES from the STATEMENT of CASH FLOWS
1,029 168 (1,550) (295) (921) 39 410 299
(1,432) (786) 6 501 131 (128) 109
20,720
17,548
page 48
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 11. Statement of Cash Flows - Additional Information (continued) $ '000
Notes
Actual 2015
Actual 2014
1,000 79 1,079
1,000 71 1,071
31 31
30 30
Actual
Actual
15,991 15,991
17,088 17,088
15,991 15,991
17,088 17,088
7,374 5,921 2,696 15,991
11,352 3,522 2,214 17,088
(c) Non-Cash Investing & Financing Activities Nil
(d) Financing Arrangements (i) Unrestricted access was available at balance date to the following lines of credit: Bank Overdraft Facilities (1) Credit Cards / Purchase Cards Total Financing Arrangements Amounts utilised as at Balance Date: - Credit Cards / Purchase Cards Total Financing Arrangements Utilised 1. The Bank overdraft facility may be drawn at any time and may be terminated by the bank without notice. Interest rates on overdrafts are Interest Rates on Loans & Other Payables are disclosed in Note 15.
(ii) Secured Loan Liabilities Loans are secured by a mortgage over future years General Revenue only.
Note 12. Commitments for Expenditure (a) Capital Commitments (exclusive of GST) Capital expenditure committed for at the reporting date but not recognised in the financial statements as liabilities: Property, Plant & Equipment Buildings Total Commitments These expenditures are payable as follows:
Within the next year Later than one year and not later than 5 years Total Payable Sources for Funding of Capital Commitments:
Future Grants & Contributions Unexpended Grants Internally Restricted Reserves Total Sources of Funding Details of Capital Commitments Construction of the Griffith Community Private Hospital
page 49
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 12. Commitments for Expenditure (continued) $ '000
Notes
Actual 2015
Actual 2014
-
101 101 101
-
101 101
-
101 101
(b) Finance Lease Commitments (i) Commitments under Finance Leases at the Reporting Date are payable as follows: Within the next year Later than one year and not later than 5 years Later than 5 years Total Minimum Lease Payments less: Future Finance Charges Amount Recognised as a Liability (ii) Finance Lease Liability Recognised represent; Current Liabilities Total Finance Lease Liabilities Disclosed (i) General Details Council Leases the following Property, Plant & Equipment under Finance Leases: Term (Years)
Heavy Plant - Carrying Value Total Carrying Value at Year End
Option to
Contingent
Purchase Rent Clauses Y/N
Y/N
(c) Operating Lease Commitments (Non Cancellable) Nil
(d) Investment Property Commitments Nil
(e) Investment in Joint Operations - Commitments For Capital Commitments and Other Commitments relating to Investments in Joint Operations, refer to Note 19 (c)
page 50
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 13a(i). Statement of Performance Measurement - Indicators (Consolidated) Amounts 2015
$ '000
Indicator 2015
Prior Periods 2014 2013
Local Government Industry Indicators - Consolidated 1. Operating Performance Ratio Total continuing operating revenue (1) (excl. Capital Grants & Contributions) - Operating Expenses
Total continuing operating revenue (1)
3,366 51,746
6.50%
3.83%
8.00%
43,869 57,406
76.42%
77.51%
67.70%
20,387 6,696
3.04x
1.77
1.88
15,921 3,220
4.94x
2.78
3.35
2,740 31,250
8.77%
9.32%
10.63%
24,718 3,526
7.01 mths
6.20
6.15
(excl. Capital Grants & Contributions)
2. Own Source Operating Revenue Ratio Total continuing operating revenue (1) (excl. ALL Grants & Contributions)
Total continuing operating revenue
(1)
3. Unrestricted Current Ratio Current Assets less all External Restrictions (2) Current Liabilities less Specific Purpose Liabilities
(3, 4)
4. Debt Service Cover Ratio Operating Result (1) before capital excluding interest and depreciation / impairment / amortisation Principal Repayments (from the Statement of Cash Flows) + Borrowing Costs (from the Income Statement)
5. Rates, Annual Charges, Interest & Extra Charges Outstanding Percentage Rates, Annual and Extra Charges Outstanding Rates, Annual and Extra Charges Collectible
6. Cash Expense Cover Ratio Current Year's Cash and Cash Equivalents + All Term Deposits Payments from cash flow of operating and
x12
financing activities Notes (1)
Excludes fair value adjustments and reversal of revaluation decrements, net gain/(loss) on sale of assets and the net share of interests in joint ventures & associates.
(2)
Refer Notes 6-8 inclusive. Also excludes any real estate & land for resale not expected to be sold in the next 12 months
(3)
Refer to Note 10(a).
(4)
Refer to Note 10(a)(ii) - excludes all payables & provisions not expected to be paid in the next 12 months (incl. ELE). page 51
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 13a(ii). Local Government Industry Indicators - Graphs (Consolidated) 1. Operating Performance Ratio
Purpose of Operating Performance Ratio
9.0% 8.0%
Commentary on 2014/15 Result 2014/15 Ratio
6.50%
Ratio %
7.0% 6.0% 5.0% 4.0%
8.00%
6.50%
3.0% 2.0%
3.83%
1.0% 0.0%
2013
―――
Benchmark:
2014
This ratio measures Council’s achievement of containing operating expenditure within operating revenue.
Council has achieved another solid operating result with a positive performance recorded in each of the past 3 financial years. Operating expenses have been well contained and base revenues maintained for the year.
2015
Ratio is within Benchmark
Minimum >=0.00%
Source for Benchmark: Code of Accounting Practice and Financial Reporting #23 2. Own Source Operating Revenue Ratio 90% 80%
Purpose of Own Source Operating Revenue Ratio
Ratio is outside Benchmark Commentary on 2014/15 Result 2014/15 Ratio
76.42%
Ratio %
70% 60% 50% 40% 30%
67.70%
77.51%
76.42%
2014
2015
20% 10% 0%
2013
―――
Benchmark:
This ratio measures fiscal flexibility. It is the degree of reliance on external funding sources such as operating grants & contributions.
Ratio is within Benchmark
Minimum >=60.00%
Source for Benchmark: Code of Accounting Practice and Financial Reporting #23 3. Unrestricted Current Ratio
Purpose of Unrestricted Current Ratio
3.5
Ratio (x)
3.0
Council's own source revenues are comfortably above the minimum 60% benchmark. Council has a healthy rating base that is supporting a strong ratio for own source revenue.
Ratio is outside Benchmark Commentary on 2014/15 Result 2014/15 Ratio
3.04x
2.5 2.0 3.04
1.5 1.0
1.88
1.77
2013
2014
0.5 0.0
Benchmark:
―――
To assess the adequacy of working capital and its ability to satisfy obligations in the short term for the unrestricted activities of Council.
Council's Unrestricted Current Ratio has been on a positive improving trend in the last 3 years in particular. Council is aiming to increase this ratio further to above 2.50 on the medium term, however the ratio is comfortably in excess of the minimum 1.50 ratio.
2015
Minimum >=1.50
Source for Benchmark: Code of Accounting Practice and Financial Reporting #23
Ratio is within Benchmark Ratio is outside Benchmark
page 52
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 13a(ii). Local Government Industry Indicators - Graphs (Consolidated) Commentary on 2014/15 Result
4. Debt Service Cover Ratio
Purpose of Debt Service Cover Ratio
6.0
2014/15 Ratio
4.94x
Ratio (x)
5.0 4.0 3.0 4.94
2.0
3.35
2.78
1.0 0.0
2013
2014
―――
Benchmark:
This ratio measures the availability of operating cash to service debt including interest, principal and lease payments
2015
Ratio is within Benchmark
Minimum >=2.00
Source for Benchmark: Code of Accounting Practice and Financial Reporting #23
12%
Council's Debt Service Cover Ratio has increased as the full effect of the servicing of the Griffith Water Reclamation Plant loan has now taken effect. The ratio should now stabilise and continue to increase.
5. Rates, Annual Charges, Interest & Extra Charges Outstanding Percentage
Purpose of Rates & Annual Charges Outstanding Ratio
Ratio is outside Benchmark Commentary on 2014/15 Result 2014/15 Ratio
8.77%
Ratio %
10% 8% 6%
10.63%
4%
9.32%
8.77%
2014
2015
2% 0%
2013
―――
Benchmark:
To assess the impact of uncollected rates and annual charges on Council's liquidity and the adequacy of recovery efforts.
Ratio is within Benchmark
Maximum <10.00%
Source for Benchmark: Code of Accounting Practice and Financial Reporting #23 6. Cash Expense Cover Ratio
Purpose of Cash Expense Cover Ratio
8.0 7.0
This ratio is impacted by the timing of Council's 3rd Trimester Water/Sewer billing which is billed in June annually but is collectible in July. The Ratio will usually be around 10% each year due to this and Council is not concerned as a result. The 2015 ratio is however within the 10% benchmark.
Ratio is outside Benchmark Commentary on 2014/15 Result 2014/15 Ratio
7.01 mths
Ratio (mths)
6.0 5.0 4.0 6.15
6.20
2013
2014
3.0
7.01
2.0 1.0 0.0
Benchmark:
―――
This liquidity ratio indicates the number of months a Council can continue paying for its immediate expenses without additional cash inflow.
Council's Cash Expense Cover Ratio remains in a very healthy position with the coverage more than twice the minimum benchmark of 3 months.
2015
Minimum >=3.00
Source for Benchmark: Code of Accounting Practice and Financial Reporting #23
Ratio is within Benchmark Ratio is outside Benchmark
page 53
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 13b. Statement of Performance Measurement - Indicators (by Fund) $ '000
Water 2015
Sewer 2015
General 5 2015
11.40%
5.41%
5.46%
14.02%
6.11%
0.34%
97.80%
98.63%
67.07%
96.28%
99.62%
68.40%
7.23x
2.38x
10252.00
5.38
1.35
3.42x
2.53x
11.06x
2.61
2.45
3.14
30.17%
29.17%
0.71%
33.35%
23.48%
0.98%
20.79 mths
7.48 mths
4.13 mths
18.67
5.61
3.89
Local Government Industry Indicators - by Fund 1. Operating Performance Ratio Total continuing operating revenue (1) (excl. Capital Grants & Contributions) - Operating Expenses
Total continuing operating revenue (1) (excl. Capital Grants & Contributions)
prior period:
2. Own Source Operating Revenue Ratio Total continuing operating revenue (1) (excl. ALL Grants & Contributions)
Total continuing operating revenue (1)
prior period:
3. Unrestricted Current Ratio Current Assets less all External Restrictions (2)
11972.00x
Current Liabilities less Specific Purpose Liabilities (3, 4) prior period:
4. Debt Service Cover Ratio Operating Result (1) before capital excluding interest and depreciation / impairment / amortisation Principal Repayments (from the Statement of Cash Flows) + Borrowing Costs (from the Income Statement)
prior period:
5. Rates, Annual Charges, Interest & Extra Charges Outstanding Percentage Rates, Annual and Extra Charges Outstanding Rates, Annual and Extra Charges Collectible prior period:
6. Cash Expense Cover Ratio Current Year's Cash and Cash Equivalents + All Term Deposits Payments from cash flow of operating and financing activities
x12 prior period:
Notes (1) - (4) (5)
Refer to Notes at Note 13a(i) above. General Fund refers to all of Council's activities except for its Water & Sewer activities which are listed separately. page 54
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 14. Investment Properties $ '000
Actual 2015
Notes
Actual 2014
Council has not classified any Land or Buildings as "Investment Properties"
Note 15. Financial Risk Management Risk Management Council's activities expose it to a variety of financial risks including (1) price risk, (2) credit risk, (3) liquidity risk and (4) interest rate risk. The Council's overall risk management program focuses on the unpredictability of financial markets and seeks to minimise potential adverse effects on the financial performance of the Council. Council does not engage in transactions expressed in foreign currencies and is therefore not subject to foreign currency risk. Financial risk management is carried out by Council's Finance Section under policies approved by the Council. A comparison by category of the carrying amounts and fair values of Council's Financial Assets & Financial Liabilities recognised in the financial statements is presented below. Carrying Value
Financial Assets Cash and Cash Equivalents Investments - "Held for Trading" - "Held to Maturity" Receivables Total Financial Assets Financial Liabilities Payables Loans / Advances Lease Liabilities Total Financial Liabilities
Fair Value
2015
2014
2015
2014
18,718
9,956
18,718
9,956
5,127
9,642 6,000 7,778 42,138
9,642 6,000 7,778 42,138
4,966 22,069 27,035
11,129 8,980
35,192
5,877 23,501 101
29,479
4,966 22,069 27,035
5,127 11,129 8,980
35,192
5,877 23,501 101
29,479
Fair Value is determined as follows: - Cash & Cash Equivalents, Receivables, Payables - are estimated to be the carrying value which approximates mkt value. - Borrowings & Held to Maturity Investments - are based upon estimated future cash flows discounted by the current market interest rates applicable to assets & liabilities with similar risk profiles, unless quoted market prices are available. - Financial Assets classified (i) "at fair value through profit & loss" or (ii) Available for Sale - are based upon quoted market prices (in active markets for identical investments) at the reporting date or independent valuation. Refer to Note 27 - Fair Value Measurement for information regarding the fair value of financial assets & liabilities page 55
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 15. Financial Risk Management (continued) $ '000
(a) Cash & Cash Equivalents, Financial assets 'at fair value through the profit & Loss' "Available-for-sale" financial assets & "Held-to-maturity" Investments Council's objective is to maximise its return on cash & investments whilst maintaining an adequate level of liquidity and preserving capital. Council's Finance area manages the Cash & Investments portfolio with the assistance of independent advisors. Council has an Investment Policy which complies with the Local Government Act & Minister's Investment Order. This Policy is regularly reviewed by Council and it's staff and an Investment Report is tabled before Council on a monthly basis setting out the portfolio breakup and its performance. The risks associated with the investments held are: - Price Risk - the risk that the capital value of Investments may fluctuate due to changes in market prices, whether there changes are caused by factors specific to individual financial instruments or their issuers or are caused by factors affecting similar instruments traded in a market. - Interest Rate Risk - the risk that movements in interest rates could affect returns and income. - Credit Risk - the risk that the investment counterparty) will not complete their obligations particular to a financial instrument, resulting in a financial loss to Council - be it of a capital or income nature. Council manages these risks (amongst other measures) by diversifying its portfolio and only purchasing investments with high credit ratings or capital guarantees. Council also seeks advice from independent advisers before placing any funds in Cash Equivalents & Investments. The following represents a summary of the sensitivity of Council's Income Statement and Accumulated Surplus (for the reporting period) due to a change in either the price of a financial asset or the interest rates applicable. It is assumed that the change in interest rates would have been constant throughout the reporting period. Increase of Values/Rates 2015 Possible impact of a 10% movement in Market Values Possible impact of a 1% movement in Interest Rates
Decrease of Values/Rates
Profit
Equity
Profit
Equity
964 96
964 96
(964) (96)
(964) (96)
513 51
513 51
(513) (51)
(513) (51)
2014 Possible impact of a 10% movement in Market Values Possible impact of a 1% movement in Interest Rates
page 56
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 15. Financial Risk Management (continued) $ '000
(b) Receivables Council's major receivables comprise (i) Rates & Annual charges and (ii) User Charges & Fees. The major risk associated with these receivables is credit risk - the risk that debts due and payable to Council may not be repaid in full. Council manages this risk by monitoring outstanding debt and employing stringent debt recovery procedures. It also encourages ratepayers to pay their rates by the due date through incentives. Credit risk on rates and annual charges is minimised by the ability of Council to secure a charge over the land relating to the debts - that is, the land can be sold to recover the debt. Council is also able to charge interest on overdue rates & annual charges at higher than market rates which further encourages the payment of debt. There are no significant concentrations of credit risk, whether through exposure to individual customers, specific industry sectors and/or regions. Council makes suitable provision for doubtful receivables as required and carries out credit checks on most non-rate debtors. There are no material receivables that have been subjected to a re-negotiation of repayment terms. A profile of Council's receivables credit risk at balance date follows: 2015
2015
Rates &
(i) Ageing of Receivables - % Current (not yet overdue) Overdue
Rates & Annual Charges
Other Receivables
Current
Current
< 1 year overdue
0 - 30 days overdue
1 - 2 years overdue
30 - 60 days overdue
2 - 5 years overdue
60 - 90 days overdue
> 5 years overdue
> 90 days overdue
(iii) Movement in Provision for Impairment of Receivables Balance at the beginning of the year + new provisions recognised during the year Balance at the end of the year
2014
Annual
Other
Annual
Other
Charges
Receivables
Charges
Receivables
75% 25% 100%
86% 14% 100%
74% 26% 100%
86% 14% 100%
Rates &
(ii) Ageing of Receivables - value
2014 Rates &
Rates &
Annual
Other
Annual
Other
Charges
Receivables
Charges
Receivables
2,048 692 2,740
4,821 115 150 16 532 5,634
2,115 728 2,843
5,612 842 24 6 81 6,565
2015
2014
428 168 596
428 428 page 57
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 15. Financial Risk Management (continued) $ '000
(c) Payables & Borrowings Payables & Borrowings are both subject to liquidity risk - the risk that insufficient funds may be on hand to meet payment obligations as and when they fall due. Council manages this risk by monitoring its cash flow requirements and liquidity levels and maintaining an adequate cash buffer. Payment terms can (in extenuating circumstances) also be extended & overdraft facilities utilised as required. The contractual undiscounted cash outflows (ie. principal and interest) of Council's Payables & Borrowings are set out in the maturity table below: $ '000
Subject to no
payable in:
Total
Actual
Cash
Carrying
Outflows
Values
maturity
â&#x2030;¤ 1 Year
1-2 Yrs
2-3 Yrs
3-4 Yrs
4-5 Yrs
> 5 Yrs
1,259
3,698
9
-
-
-
-
4,966
4,966
-
1,399
1,172
1,033
1,107
1,184
16,174
22,069
22,069
1,259
5,097
1,181
1,033
1,107
1,184
16,174
27,035
27,035
1,288
4,577
12
-
-
-
-
5,877
5,877
-
1,932
1,399
1,172
1,016
978
17,004
23,501
23,501
2015 Trade/Other Payables Loans & Advances Total Financial Liabilities
2014 Trade/Other Payables Loans & Advances Lease Liabilities Total Financial Liabilities
-
101
-
-
-
-
-
101
101
1,288
6,610
1,411
1,172
1,016
978
17,004
29,479
29,479
Borrowings are also subject to interest rate risk - the risk that movements in interest rates could adversely affect funding costs & debt servicing requirements. Council manages this risk through the diversification of borrowing types, maturities & interest rate structures. The following interest rates were applicable to Council's Borrowings at balance date: Trade/Other Payables Loans & Advances - Fixed Interest Rate Lease Liabilities
2015
2014
Carrying
Average
Carrying
Average
Value
Interest Rate
Value
Interest Rate
4,966 22,069 27,035
0.0% 6.3%
5,877 23,501 101 29,479
0.0% 6.3% 3.1%
page 58
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 16. Material Budget Variations $ '000
Council's Original Financial Budget for 14/15 was adopted by the Council on 24 June 2015. While the Income Statement included in this General Purpose Financial Report must disclose the Original Budget adopted by Council, the Local Government Act requires Council to review its Financial Budget on a Quarterly Basis, so that it is able to manage the various variations between actuals versus budget that invariably occur throughout the year. This Note sets out the details of MATERIAL VARIATIONS between Council's Original Budget and its Actual results for the year as per the Income Statement - even though such variations may have been adjusted for during each Quarterly Budget Review. Note that for Variations* of Budget to Actual :
Material Variations represent those variances that amount to 10% or more of the original budgeted figure. F = Favourable Budget Variation, U = Unfavourable Budget Variation
$ '000
2015 Budget
2015 Actual
2015 ---------- Variance* ----------
REVENUES Rates & Annual Charges
27,715
28,158
443
User Charges & Fees
13,423
13,388
1,213
1,275
Interest & Investment Revenue
2%
F
(35)
(0%)
U
62
5%
F
956 1,048 92 F Other Revenues 10% Council received a further $56k in Work Health Safety Incentive payments than budgeted for and also a further $71k in Temporary Water Sales. Quarry income was less than budgeted. Operating Grants & Contributions
7,047
7,877
830
F
12%
Council received $341k for flood restoration, and additional $300k from Roads to Recovery and $80k from the EPA for illegal dumping control that were unbudgeted.
3,129 5,660 2,531 F Capital Grants & Contributions 81% Council received $2.725M in for the Griffith Community Private Hospital in grant funds & contributions that were not budgeted for. Net Gains from Disposal of Assets
80
87
7
9%
F
page 59
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 16. Material Budget Variations (continued) $ '000
EXPENSES Employee Benefits & On-Costs Borrowing Costs
2015 Budget
2015 Actual
21,186
22,916
1,633
1,624
2015 ---------- Variance* ----------
(1,730) 9
(8%)
U
1%
F
10,936 8,937 1,999 F Materials & Contracts 18% This variation is mainly due to timing differences and council making a concentrated effort to reduce expenditure. Depreciation & Amortisation
9,752
10,931
(1,179)
(12%)
U
Differences are due to increases in depreciation in Roads, Water & Sewer after revaluations on these asset classes in 2013 and 2014.
4,801 3,972 829 F Other Expenses 17% Differences are due to higher budgets than actuals for electricity and telephpne expenses. Savings have been made due to new contracts. Joint Ventures & Associates - Net Losses
-
4
(4)
U
0%
No budget was recorded for Western Riverina Library Council share of profit/loss
Budget Variations relating to Council's Cash Flow Statement include: 14,926 20,720 5,794 F 38.8% Cash Flows from Operating Activities Differences in operating activites actual to budget include $1.635M for User Fees, $2.747 for Grants & Contributions, and a $1.577M difference in Other Revenues. Cash Flows from Investing Activities
(16,723)
(10,362)
6,361
(38.0%)
F
Differences from investing activities actual to budget include $614k for securities which Council does not budget for and Council underspent on Plant, Property & Equipment by $5.111M compared to the original budget.
(1,147) (1,596) (449) U 39.1% Cash Flows from Financing Activities Differences from financing activities actual compared to budget includes $1M loan that Council did not draw down and $101k for the finalisation of a lease that was also unbudgeted.
page 60
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 17. Statement of Developer Contributions $ '000
Council recovers contributions, raises levies & enters into planning agreements on development works that are subject to a development consent issued by Council. All contributions must be spent/utilised for the specific purpose they were levied and any interest applicable to unspent funds must be attributed to remaining funds. The following tables detail the receipt, interest and use of the above contributions & levies and the value of all remaining funds which are "restricted" in their future use.
SUMMARY OF CONTRIBUTIONS & LEVIES PURPOSE
Projections
Opening Balance
Cumulative
Contributions
Interest
Expenditure
Internal
Held as
Exp
Over or
Internal
received during the Year
earned
during
Borrowing
Restricted
Future
still
(under)
Borrowings
in Year
Year
(to)/from
Asset
income
outstanding
Funding
due/(payable)
Cash
Non Cash
Traffic Facilities Parking Open Space Community Facilities
69 (35) 70 14
5 35 11
-
2 2 -
-
-
76 (35) 107 25
-
(107) (25)
S94 Contributions - under a Plan
118
51
-
4
-
-
173
-
(208)
S94A Levies - under a Plan
536
29
-
19
(97)
-
487
-
Total S94 Revenue Under Plans
654
80
-
23
(97)
-
660
-
7
-
-
-
-
-
7
S64 Contributions
2,851
140
-
99
-
-
3,090
Total Contributions
3,512
220
-
122
-
3,757
page xx
(97)
(76) -
-
-
(35)
-
-
-
-
-
(35)
-
-
(7)
-
-
-
(215)
(35)
-
page 61
Financial Statements 2015
S94 not under Plans
-
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 17. Statement of Developer Contributions (continued) $ '000
S94 CONTRIBUTIONS - UNDER A PLAN CONTRIBUTION PLAN - CAR PARKING PURPOSE
Projections
Opening
Contributions
Interest
Expenditure
Internal
Held as
Exp
Over or
Internal
received during the Year
earned
during
Borrowing
Restricted
Future
still
(under)
Borrowings
in Year
Year
(to)/from
Asset
income
outstanding
Funding
due/(payable)
Balance
Parking Total
Cash
Non Cash
(35)
-
-
-
-
-
(35)
-
-
(35)
-
(35)
-
-
-
-
-
(35)
-
-
(35)
-
CONTRIBUTION PLAN - OPEN SPACE
Projections Contributions
PURPOSE
Opening
received during the Year
Balance
Cash
Non Cash
Exp
Expenditure
Internal
Held as
earned
during
Borrowing
Restricted
Future
still
(under)
Borrowings
in Year
Year
(to)/from
Asset
income
outstanding
Funding
due/(payable)
-
1
-
-
62
-
(62)
-
-
30
31
-
1
-
-
62
-
(62)
-
-
Opening
Projections Contributions
Interest
Expenditure
Internal
Held as
Exp
Over or
Internal
earned
during
Borrowing
Restricted
Future
still
(under)
Borrowings
in Year
Year
(to)/from
Asset
income
outstanding
Funding
due/(payable)
Cash
Non Cash
14
11
-
-
-
-
25
-
(25)
-
-
14
11
-
-
-
-
25
-
(25)
-
-
Opening Balance
Projections
Cumulative
Contributions
Interest
Expenditure
Internal
Held as
Exp
Over or
Internal
received during the Year
earned
during
Borrowing
Restricted
Future
still
(under)
Borrowings
in Year
Year
(to)/from
Asset
income
outstanding
Funding
due/(payable)
Cash
Non Cash
40
4
-
1
-
-
45
-
(45)
-
40
4
-
1
-
-
45
-
(45)
-
page 62
Financial
page xx
Open Space Total
Cumulative
received during the Year
CONTRIBUTION PLAN - NEIGHBOURHOOD PARKS PURPOSE
Internal
31
Balance
Community Facilities Total
Over or
30
CONTRIBUTION PLAN - COMMUNITY FACILITIES PURPOSE
Cumulative
Interest
Financia
page xx
Open Space Total
Cumulative
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 17. Statement of Developer Contributions (continued) $ '000
S94 CONTRIBUTIONS - UNDER A PLAN CONTRIBUTION PLAN - TRAFFIC MANAGEMENT PURPOSE
Opening Balance
Traffic Facilities Total
Projections
Cumulative
Contributions
Interest
Expenditure
Internal
Held as
Exp
Over or
Internal
received during the Year
earned
during
Borrowing
Restricted
Future
still
(under)
Borrowings
in Year
Year
(to)/from
Asset
income
outstanding
Funding
due/(payable)
Cash
Non Cash
69
5
-
2
-
-
76
-
(76)
-
-
69
5
-
2
-
-
76
-
(76)
-
-
S94A LEVIES - UNDER A PLAN CONTRIBUTION SEC 94A FROM 01-07-10 PURPOSE
Projections
Opening Balance
Sec 94A from 01-07-10 Total
Cumulative
Contributions
Interest
Expenditure
Internal
Held as
Exp
Over or
Internal
received during the Year
earned
during
Borrowing
Restricted
Future
still
(under)
Borrowings
in Year
Year
(to)/from
Asset
income
outstanding
Funding
due/(payable)
Cash
Non Cash
536
29
-
19
(97)
-
487
536
29
-
19
(97)
-
487
-
(487)
-
S94 CONTRIBUTIONS - NOT UNDER A PLAN Projections
PURPOSE
Opening Balance
Open Space Total
Contributions
Interest
Expenditure
Internal
Held as
received during the Year
earned
during
Borrowing
Restricted
Future
(to)/from
Asset
income
Cash
Non Cash
in Year
Year
Cumulative
Exp
Over or
Internal
still
(under)
Borrowings
outstanding
Funding
due/(payable)
7
-
-
-
-
-
7
-
(7)
-
-
7
-
-
-
-
-
7
-
(7)
-
-
page 63
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 18. Contingencies & Other Assets/Liabilities Not Recognised $ '000
The following assets and liabilities do not qualify for recognition in the Statement of Financial Position, but their knowledge & disclosure is considered relevant to the users of Council's Financial Report.
(ii) Statewide Limited
LIABILITIES NOT RECOGNISED:
Membership includes the potential to share in either the net assets or liabilities of the fund depending on its past performance. Councilâ&#x20AC;&#x2122;s share of the Net Assets or Liabilities reflects Councils contributions to the pool and the result of insurance claims within each of the Fund Years.
1. Guarantees (i) Defined Benefit Superannuation Contribution Plans Council participates in an employer sponsored Defined Benefit Superannuation Scheme, and makes contributions as determined by the Superannuation Scheme's Trustees. Member Councils bear responsibility of ensuring there are sufficient funds available to pay out the required benefits as they fall due. The Schemes most recent full actuarial review indicated that the Net Assets of the Scheme were not sufficient to meet the accrued benefits of the Schemes Defined Benefit member category with member Councils required to make significantly higher contributions in future years. The Local Government Superannuation Scheme however is unable to provide Council with an accurate estimate of its share of the net deficit and accordingly Council has not recorded any net liability from it's Defined Benefit Scheme obligations in accordance with AASB 119. Future contributions made to the defined benefit scheme to rectify the net deficit position will be recognised as an expense when they become payable - similar to the accounting for Defined Contributions Plans.
Council is a member of Statewide Mutual, a mutual pool scheme providing liability insurance to Local Government.
The future realisation and finalisation of claims incurred but not reported to 30/6 this year may result in future liabilities or benefits as a result of past events that Council will be required to fund or share in respectively. (iii) StateCover Limited Council is a member of StateCover Mutual Limited and holds a partly paid share in the entity. StateCover is a company providing workers compensation insurance cover to the NSW Local Government Industry and specifically Council. Council has a contingent liability to contribute further equity in the event of the erosion of the Company's capital base as a result of the company's past performance and/or claims experience or as a result of any increased prudential requirements from APRA. These future equity contributions would be required to maintain the companyâ&#x20AC;&#x2122;s minimum level of Net Assets in accordance with its Licence Requirements. (iv) Other Guarantees Council has provided no other Guarantees other than those listed above.
page 64
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 18. Contingencies & Other Assets/Liabilities Not Recognised (continued) $ '000
LIABILITIES NOT RECOGNISED (continued):
ASSETS NOT RECOGNISED:
2. Other Liabilities
(i) Land Under Roads
(i) Third Party Claims
As permitted under AASB 1051, Council has elected not to bring to account Land Under Roads that it owned or controlled up to & including 30/6/08.
The Council is involved from time to time in various claims incidental to the ordinary course of business including claims for damages relating to its services.
(ii) Infringement Notices/Fines
Council believes that it is appropriately covered for all claims through its Insurance Coverage and does not expect any material liabilities to eventuate.
Fines & Penalty Income, the result of Council issuing Infringement Notices is followed up and collected by the Infringement Processing Bureau.
(ii) S94 Plans
Councils Revenue Recognition policy for such income is to account for it as revenue on receipt.
Council levies Section 94/94A Contributions upon various development across the Council area through the required Contributions Plans. As part of these Plans, Council has received funds for which it will be required to expend the monies in accordance with those Plans. As well, these Plans indicate proposed future expenditure to be undertaken by Council, which will be funded by making levies and receipting funds in future years or where a shortfall exists by the use of Council's General Funds. These future expenses do not yet qualify as liabilities as of the Reporting Date, but represent Councils intention to spend funds in the manner and timing set out in those Plans.
Accordingly, at Year End, there is a potential asset due to Council representing issued but unpaid Infringement Notices. Due to the limited information available on the status, value and duration of outstanding Notices, Council is unable to determine the value of outstanding income. (iii) Rural Fire Fighting Assets Council has an ownership interest in certain rural fire appliances, plant & associated rural fire fighting equipment. These assets are under the control of the Rural Fire Services to enable that Department to provide the bushfire protection defences set out in their Service Level Agreement with Council.
(iii) Landfill Restoration Provision Council operates 2 landfill sites and will have to remediate the sites at some future date. At balance date Council is unable to reliably estimate the financial cost of such work. Refer Note 26.
Historically Council has some items of plant & equipment in its assets register and a decision as to whether these assets will be transferred to the RFS or remain with Council will be clarified in a future period. In accordance with normal Rural Fire Service funding arrangements, Council continues to contribute to the costs of maintenance of this equipment. page 65
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 19. Interests in Other Entities $ '000
Council's objectives can and in some cases are best met through the use of separate entities & operations. These operations and entities range from 100% ownership and control through to lower levels of ownership and control via co-operative arrangements with other Councils, Bodies and other Outside Organisations. The accounting and reporting for these various entities, operations and arrangements varies in accordance with accounting standards, depending on the level of Councils (i) interest and (ii) control and the type (form) of entity/operation, as follows;
Controlled Entities (Subsidiaries) Operational arrangements where Council's control (but not necessarily interest) exceeds 50%.
Note 19(a)
Joint Ventures & Associates Joint Ventures are operational arrangements where the parties that have joint control have rights to the net assets of the arrangement. Associates are separate entities where Council has significant influence over the operations (but neither controls nor jointly controls them).
Note 19(b)
Joint Operations Operational arrangements where the parties that have joint control have rights to specific assets and obligations for specific liabilities relating to the arrangement rather than a right to the net assets of the arrangement.
Note 19(c)
Unconsolidated Structured Entities Unconsolidated Structured Entities represent â&#x20AC;&#x153;special vehiclesâ&#x20AC;? that Council has an interest in but which are not controlled by Council and therefore not consolidated as a Subsidiary, Joint Arrangement or Associate. Attributes of Structured Entities include restricted activities, a narrow and well-defined objective and insufficient equity to finance its activities without financial support.
Note 19(d)
Subsidiaries, Joint Arrangements and Associates not recognised
Note 19(e)
Accounting Recognition: (i) Subsidiaries disclosed under Note 19(a) and Joint Operations disclosed at Note 19(c) are accounted for on a "line by line" consolidation basis within the Income Statement and Statement of Financial Position. (ii) Joint Ventures and Associates as per Notes 19(b)(i) & (ii) are accounted for using the Equity Accounting Method and are disclosed as a 1 line entry in both the Income Statement and Statement of Financial Position. Council's Share of Net Income
Joint Ventures Associates Total
Council's Share of Net Assets
Actual
Actual
Actual
Actual
2015
2014
2015
2014
69
320
303
-
-
-
69
320
303
(4) (4)
page 66
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 19. Interests in Other Entities (continued) $ '000
(a) Controlled Entities (Subsidiaries) - being entities & operations controlled by Council Council's consolidated financial statements incorporate the assets, liabilities & results of the following subsidiaries in accordance with AASB 10 and the accounting policy described in Note 1(c). Name of Operation/Entity
Principal Activity
Griffith Health Facilities Limited
Fundraising for Griffith Community Private Hospital Griffith, NSW Ownership
Voting Rights
Interests in Subsidiary
2015
2014
2015
2014
Council's Interest in Subsidiary
100%
100%
100%
100%
Summarised Financial Information for the Subsidiary
$ '000
$ '000
2015
2014
482 482
200
Summarised Statement of Financial Position
2015
2014
Current Assets Total Assets
2,696 2,696
2,214 2,214
Net Assets
2,696
2,214
Summarised Statement of Cash Flows
Summarised Statement of Comprehensive Income Revenue Profit for the Period
200
2015
2014
Cash Flows from Operating Activities
432
149
Cash Flows from Investing Activities
50 482
51 200
Net increase (decrease) in Cash & Cash Equivalents
page 67
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 19. Interests in Other Entities (continued) $ '000
(b) Joint Ventures and Associates Council has incorporated the following Joint Ventures and Associates into it's consolidated Financial Statements. (a) Net Carrying Amounts - Council's Share Name of Entity
Nature of
Measurement
Relationship
Method
Western Riverina Library Joint Venture Percentage Total Carrying Amounts - Material Joint Ventures and Associates
$ '000 2015
$ '000 2014
320 320
303 303
(b) Details Place of Business
Name of Entity
Principal Activity
Western Riverina Library
Provision of Library/Mobile Library Services
(c) Relevant Interests & Fair Values Name of Entity
Western Riverina Library
Various
Quoted
Interest in
Interest in
Proportion of
Fair Value
Outputs
Ownership
Voting Power
2015 320
2014
2015
2014
2015
2014
2015
2014
303
59%
55%
59%
55%
17%
17%
(d) Summarised Financial Information for Joint Ventures & Associates The below data is based on unaudited management accounts. Western Riverina Library
Statement of Financial Position Current Assets Cash and Cash Equivalents Other Current Assets Total Current Assets Non-Current Assets Current Liabilities Other Current Liabilities Total Current Liabilities
-
-
-
-
Net Assets Reconciliation of the Carrying Amount Opening Net Assets (1 July) Profit/(Loss) for the period Closing Net Assets Council's share of Net Asets (%) Council's share of Net Assets ($)
-
-
-
-
2015
2014
$ '000
$ '000
91 4 95 469
155 22 177 393
17 17
16 16
547
554
553 (6) 547
426 127 553
58.5%
54.6%
320
303 page 68
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 19. Interests in Other Entities (continued) $ '000
(b) Joint Ventures and Associates (continued) (d) Summarised Financial Information for Joint Ventures & Associates (continued) Western Riverina Library 2015
2014
-
379 3 (119) (269) (6)
510 4 (123) (264) 127
-
-
(6)
127
Total Comprehensive Income
-
-
(6)
127
Council's share of Income (%) Council's share of Profit/(Loss) ($) Council's share of Comprehensive Income ($)
-
-
(4)
69
-
-
(4)
69
Statement of Comprehensive Income Income Interest Income Depreciation & Amortisation Other Expenses Profit/(Loss) from Continuing Operations
-
Profit/(Loss) for Period
58.5%
54.6%
(c) Joint Operations Council has no interest in any Joint Operations.
(d) Unconsolidated Structured Entities Council has no Unconsolidated Structured Entities
(e) Subsidiaries, Joint Arrangements & Associates not recognised None.
page 69
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 20. Equity - Retained Earnings and Revaluation Reserves $ '000
Notes
Actual 2015
Actual 2014
371,796 234 9,109
363,292 234 8,504
381,139
372,030
(a) Retained Earnings Movements in Retained Earnings were as follows: Balance at beginning of Year (from previous years audited accounts) a. Changes in Accounting Policies (prior period effects) b. Net Operating Result for the Year
20 (d)
Balance at End of the Reporting Period (b) Reserves (i) Reserves are represented by: - Infrastructure, Property, Plant & Equipment Revaluation Reserve Total
311,562
306,303
311,562
306,303
306,303 3,738 1,521 311,562
188,836 116,738 729 306,303
311,562
306,303
234
-
234
-
234
-
(ii) Reconciliation of movements in Reserves: Infrastructure, Property, Plant & Equipment Revaluation Reserve - Opening Balance - Revaluations for the year 9(a) - Water Entitlement avail. for Temp/Perm Sale revaluation for year - Balance at End of Year TOTAL VALUE OF RESERVES (iii) Nature & Purpose of Reserves Infrastructure, Property, Plant & Equipment Revaluation Reserve
- The Infrastructure, Property, Plant & Equipment Revaluation Reserve is used to record increments/decrements of Non Current Asset values due to their revaluation.
(c) Correction of Error/s relating to a Previous Reporting Period Council made no correction of errors during the current reporting period.
(d) Voluntary Changes in Accounting Policies GCC Share of WRL Net Assets - First Time Recognition In accordance with AASB 108 - Accounting Policies, Changes in Accounting Estimates and Errors, the above changes in Accounting Policy have been recognised retrospectively. These amounted to the following Equity Adjustments: - Adjustments to Closing Equity - 30/6/14 (relating to adjustments for the 30/6/14 year end)
Total Prior Period Adjustments - Accounting Policy Changes
page 70
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 21. Financial Result & Financial Position by Fund Income Statement by Fund $ '000
Actual 2015
Continuing Operations Income from Continuing Operations Rates & Annual Charges User Charges & Fees Interest & Investment Revenue Other Revenues Grants & Contributions provided for Operating Purposes Grants & Contributions provided for Capital Purposes Other Income Net Gains from Disposal of Assets Share of interests in Joint Ventures & Associates using the Equity Method
Total Income from Continuing Operations
-
Expenses from Continuing Operations Employee Benefits & on-costs Borrowing Costs Materials & Contracts Depreciation & Amortisation Impairment Other Expenses Share of interests in Joint Ventures & Associates using the Equity Method
Actual 2015
Actual 2015
Actual 2015
Water
Sewer
General1
1,810 6,896 300 50 79 64
6,973 766 159 13 59 50
19,375 5,726 816 985 7,739 5,546
28
3
56
9,227
8,023
40,243
2,038 2,967 2,077 917
1,673 1,491 1,697 1,856 736
19,205 133 4,273 6,998 2,319
7,453
4 32,932
Total Expenses from Continuing Operations
-
7,999
Operating Result from Continuing Operations
-
1,228
570
7,311
-
-
-
Discontinued Operations Net Profit/(Loss) from Discontinued Operations
Net Operating Result for the Year
-
1,228
570
7,311
Net Operating Result attributable to each Council Fund
-
1,228
570
Net Operating Result attributable to Non-controlling Interests
-
-
-
7,311 -
Net Operating Result for the year before Grants and Con and Contributions provided for Capital Purposes
-
1,164
520
1,765
1
General Fund refers to all Council's activities other than Water & Sewer. NB. All amounts disclosed above are Gross - that is, they include internal charges & recoveries made between the Funds.
page 71
Financial Statements 2015
Griffith City Council Notes to the Financial Statements as at 30 June 2015
Note 21. Financial Result & Financial Position by Fund (continued) Statement of Financial Position by Fund
Actual 2015
Actual 2015
Actual 2015
Actual 2015
0
Water
Sewer
General1
-
10,372 3,023 349 13,744
4,096 2,311 6,407
4,250 9,642 2,725 1,017 329 17,963
-
882 2,233 129,771 132,886 146,630
134,360 134,360 140,767
6,000 32 4,799 411,459 320 422,610 440,573
-
1 1
779 779
5,948 933 5,885 12,766
TOTAL LIABILITIES
-
1
19,140 19,140 19,919
9 2,412 162 2,583 15,349
Net Assets
-
146,629
120,848
425,224
82,373 64,256
63,103 57,745
235,663 189,561
146,629
120,848
425,224
$ '000
ASSETS Current Assets Cash & Cash Equivalents Investments Receivables Inventories Other Non-current assets classified as 'held for sale' Total Current Assets Non-Current Assets Investments Receivables Inventories Infrastructure, Property, Plant & Equipment Investments Accounted for using the equity method Investment Property Intangible Assets Total Non-Current Assets
TOTAL ASSETS LIABILITIES Current Liabilities Payables Borrowings Provisions Total Current Liabilities Non-Current Liabilities Payables Borrowings Provisions Total Non-Current Liabilities
EQUITY Retained Earnings Revaluation Reserves
Total Equity 1
-
General Fund refers to all Council's activities other than Water & Sewer. NB. All amounts disclosed above are Gross - that is, they include internal receivables & payables between the Funds. page 72
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 22. "Held for Sale" Non Current Assets & Disposal Groups $ '000
Council did not classify any Non Current Assets or Disposal Groups as "Held for Sale".
Note 23. Events occurring after the Reporting Date Events that occur between the end of the reporting period (ending 30 June 2015) and the date when the financial statements are "authorised for issue" have been taken into account in preparing these statements. Council has adopted the date of receipt of the Auditors' Report as the applicable "authorised for issue" date relating to these General Purpose Financial Statements. Accordingly, the "authorised for issue" date is 28/10/15. Events that occur after the Reporting Period represent one of two types: (i) Events that provide evidence of conditions that existed at the Reporting Period These financial statements (and the figures therein) incorporate all "adjusting events" that provided evidence of conditions that existed at 30 June 2015. (ii) Events that provide evidence of conditions that arose after the Reporting Period These financial statements (& figures therein) do not incorporate any "non-adjusting events" that have occurred after 30 June 2015 and which are only indicative of conditions that arose after 30 June 2015. Council is unaware of any material or significant "non-adjusting events" that should be disclosed.
Note 24. Discontinued Operations Council has not classified any of its Operations as "Discontinued".
Note 25. Intangible Assets Actual
Actual
Intangible Assets represent identifiable non-monetary asset without physical substance. Council is unaware of any control over Intangible Assets that warrant recognition in the Financial Statements, including either internally generated and developed assets or purchased assets. page 73
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 26. Reinstatement, Rehabilitation & Restoration Liabilities $ '000
Council has two Garbage Centres that are situated at Tharbogang and Yenda. These all have useful lives, which on being reached will result in Council having to reinstate these areas through restoration and remediation works. These future liabilities have however, not been brought to account due to; - the remaining useful lives of these assets being estimated at beyond 20 years and accordingly the effects of discounting the future cash outflows to present values deems the amounts immaterial, - preliminary estimates of the individual amounts required to undertake the future restoration works do not materially affect either Councilâ&#x20AC;&#x2122;s Financial Results or Financial Position as at 30/6/15. Accordingly, no Provision amounts have been brought to account in these Financial Statements for such future Reinstatement & Restoration Costs. Council is currently conducting a full Environmental Report on the main Tharbogang Landfill/Quarry site and this will largely determine the size, scope and timing of any future provisions required for the remediation and rehabilitation of these sites.
page 74
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 27. Fair Value Measurement $ '000
The Council measures the following asset and liability classes at fair value on a recurring basis: - Infrastructure, Property, Plant and Equipment - Financial Assets & Liabilities The fair value of assets and liabilities must be estimated in accordance with various Accounting Standards for either recognition and measurement requirements or for disclosure purposes. AASB 13 Fair Value Measurement requires all assets and liabilities measured at fair value to be assigned to a "level" in the fair value hierarchy as follows: Level 1: Unadjusted quoted prices in active markets for identical assets or liabilities that the entity can access at the measurement date. Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3: Inputs for the asset or liability that are not based on observable market data (unobservable inputs).
(1) The following table presents all assets and liabilities that have been measured & recognised at fair values: Fair Value Measurement Hierarchy Level 1 Level 2 Level 3 Total 2015 Recurring Fair Value Measurements Financial Assets Investments - "Held for Trading" Total Financial Assets
Date of latest Valuation
30/06/15
Infrastructure, Property, Plant & Equipment Plant & Equipment 30/06/15 Office Equipment 30/06/15 Furniture & Fittings 30/06/15 Operational Land 30/06/13 Community Land 30/06/13 Buildings - Specialised 30/06/13 Other Structures 30/06/13 Roads 30/06/14 Bridges 30/06/14 Footpaths 30/06/14 Stormwater Drainage 30/06/15 Water Supply Network 30/06/12 Sewerage Network 30/06/12 Other Open Space/Recreational Assets 30/06/13 Other 30/06/14 Total Infrastructure, Property, Plant & Equipment
Quoted prices in active mkts
9,642 9,642
-
Significant observable inputs
-
-
-
-
Significant unobservable inputs
-
7,845 1,009 546 21,648 9,168 58,106 9,341 246,395 3,063 6,635 45,332 125,173 128,704 5,143 3,637 671,745
9,642
9,642
7,845 1,009 546 21,648 9,168 58,106 9,341 246,395 3,063 6,635 45,332 125,173 128,704 5,143 3,637
671,745
page 75
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 27. Fair Value Measurement (continued) $ '000
(1) The following table presents all assets and liabilities that have been measured & recognised at fair values (continued): Fair Value Measurement Hierarchy Level 1 Level 2 Level 3 Total 2014 Recurring Fair Value Measurements Financial Assets Investments - "Held for Trading" Total Financial Assets
Date of latest Valuation
30/06/14
Quoted prices in active mkts
5,127 5,127
Infrastructure, Property, Plant & Equipment Plant & Equipment 30/06/14 Office Equipment 30/06/14 Furniture & Fittings 30/06/14 Operational Land 30/06/13 Community Land 30/06/13 Buildings - Specialised 30/06/13 Other Structures 30/06/13 Roads 30/06/14 Bridges 30/06/14 Footpaths 30/06/14 Stormwater Drainage 30/06/14 Water Supply Network 30/06/12 Sewerage Network 30/06/12 Other Open Space/Recreational Assets 30/06/13 Other 30/06/14 Total Infrastructure, Property, Plant & Equipment
-
Significant observable inputs
-
-
-
-
Significant unobservable inputs
-
7,769 1,052 562 21,648 9,168 56,958 9,564 245,646 3,117 6,686 45,680 124,573 128,147 5,662 3,623 669,855
5,127
5,127
7,769 1,052 562 21,648 9,168 56,958 9,564 245,646 3,117 6,686 45,680 124,573 128,147 5,662 3,623
669,855
(2) Transfers between Level 1 & Level 2 Fair Value Hierarchies During the year, there were no transfers between Level 1 and Level 2 Fair Value hierarchies for recurring fair value measurements.
page 76
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 27. Fair Value Measurement (continued) $ '000
(3) Valuation techniques used to derive Level 2 and Level 3 Fair Values Where Council is unable to derive Fair Valuations using quoted market prices of identical assets (ie. Level 1 inputs) Council instead utilises a spread of both observable inputs (Level 2 inputs) and unobservable inputs (Level 3 inputs). The Fair Valuation techniques Council has employed while utilising Level 2 and Level 3 inputs are as follows: Infrastructure, Property, Plant & Equipment Plant & Equipment This asset class comprises Major plant such trucks, tractors, street sweepers; and fleet vehicles such as passenger vehicles, utility vehicles etc. Plant & Equipment assets are valued at cost but are disclosed at fair value in the notes. Council reviews the value of these assets against quoted prices for the gross current replacement cost of similar assets having similar service potential and includes allowances for preliminaries and professional fees. Council assumes that the carrying amount reflects the fair value of the asset due to the nature of the items No Level 2 inputs (Market based evidence) are available therefore Level 3 inputs (Significant unobservable inputs) were used for this asset class. The unobservable Level 3 inputs used include: • Useful life • Residual value • Gross replacement cost. There has been no change to the valuation process during the reporting period. Office Equipment This asset class comprises computers, photocopiers, printers, whiteboards etc. Office Equipment assets are valued at cost but are disclosed at fair value in the notes. Council reviews the value of these assets against quoted prices for the gross current replacement cost of similar assets. Council assumes that the carrying amount reflects the fair value of the asset due to the nature of the items. No Level 2 inputs (Market based evidence) are available therefore Level 3 inputs (Significant unobservable inputs) were used for this asset class. The unobservable Level 3 inputs used include: • Useful life • Residual value • Gross replacement cost. There has been no change to the valuation process during the reporting period.
page 77
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 27. Fair Value Measurement (continued) $ '000
(3) Valuation techniques used to derive Level 2 and Level 3 Fair Values (continued) Infrastructure, Property, Plant & Equipment (continued) Furniture & Fittings This asset class comprises chairs, desks, workstations, file cabinets etc. Furniture & Fittings are valued at cost but are disclosed at fair value in the notes. Council reviews the value of these assets against quoted prices for the gross current replacement cost of similar assets. Council assumes that the carrying amount reflects the fair value of the asset due to the nature of the items. No Level 2 inputs (Market based evidence) are available therefore Level 3 inputs (Significant unobservable inputs) were used for this asset class. The unobservable Level 3 inputs used include: • Useful life • Residual value • Gross replacement cost. There has been no change to the valuation process during the reporting period. Operational Land This asset class comprises all of Council’s land classified as Operational Land under the NSW Local Government Act 1993. The key unobservable input to the valuation is the price per square metre. The last valuation was undertaken at 30 June 2013 and was performed by APV Valuers & Asset Management. Level 3 valuation inputs were used to value land held in freehold title as well as land used for special purposes which is restricted in use under current zoning rules. Sales prices of comparable land sites in close proximity are adjusted for differences in key attributes such as property size. There were also some parks and reserves for which there was no observable market evidence of sales prices for comparable sites in close proximity. These were subsequently valued at the level 3 valuation input hierarchy by using the professional judgement of a Registered Valuer who adjusted the price per square metre of sales from sites not in close proximity which provided only a low level of comparability. There has been no change to the valuation process during the reporting period.
page 78
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 27. Fair Value Measurement (continued) $ '000
(3) Valuation techniques used to derive Level 2 and Level 3 Fair Values (continued) Infrastructure, Property, Plant & Equipment (continued) Community Land This asset class comprises all of Council’s land classified as Community Land under the NSW Local Government Act 1993. Community land (including owned by Council, the Crown and various other Government Agencies that is managed by Council) by definition is land intended for public access and use or where other restrictions applying to the land create some obligation to maintain public access (such as a trust deed, dedication under section 94 of the Environment Planning and Assessment Act 1979) This gives rise to the restrictions in the Act, intended to preserve the qualities of the land. Community land: • Cannot be sold • Cannot be leased, licensed, or any other estate granted over the land for more than 21 years and • Must have a plan of management for it. The key unobservable input to the valuation is the price per square metre. The last valuation was undertaken as at 30 June 2013 and was performed by APV Valuers & Asset Management. Level 3 valuation inputs were used to value land held in freehold title as well as land used for special purposes which is restricted in use under current zoning rules. Sales prices of comparable land sites in close proximity are adjusted for differences in key attributes such as property size. There were some parks and reserves for which there was no observable market evidence of sales prices for comparable sites in close proximity. These were subsequently valued at the level 3 valuation input hierarchy by using the professional judgement of a Registered Valuer who adjusted the price per square metre of sales from sites not in close proximity which provided only a low level of comparability. There has been no change to the valuation process during the reporting period. Buildings – Specialised Buildings were valued by APV Valuers and Asset Management as at 30 June 2013 using the cost approach. The approach estimated the replacement cost for each building by physically inspecting the properties and componentising the buildings into significant parts with different useful lives and taking into account a range of factors. Inputs such as estimates of residual value and pattern of consumption required extensive professional judgement and impacted significantly on the final determination of fair value. As such these assets were classified as having been valued using Level 3 valuation inputs. No Level 2 inputs (Market based evidence) are available therefore Level 3 inputs (Significant unobservable inputs) were used for this asset class. The unobservable Level 3 inputs used include: • Consumption rate • Future economic benefits • Condition • Useful life of an asset • Gross replacement cost. There has been no change to the valuation process during the reporting period.
page 79
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 27. Fair Value Measurement (continued) $ '000
(3) Valuation techniques used to derive Level 2 and Level 3 Fair Values (continued) Infrastructure, Property, Plant & Equipment (continued) Other Structures Examples of other structures include fencing, lighting, washbays, stock yards and hardstands. Other Structures were valued by APV Valuers and Asset Management as at 30 June 2013 using the cost approach. The approach estimated the replacement cost for each structure by physically inspecting the properties and componentising the structures into significant parts with different useful lives and taking into account a range of factors. Inputs such as estimates of residual value and pattern of consumption required extensive professional judgement and impacted significantly on the final determination of fair value. As such these assets were classified as having been valued using Level 3 valuation inputs. No Level 2 inputs (Market based evidence) are available therefore Level 3 inputs (Significant unobservable inputs) were used for this asset class. The unobservable Level 3 inputs include: • Pattern of consumption • Future economic benefits • Condition • Useful life of an asset • Gross replacement cost. There has been no change to the valuation process during the reporting period. Roads Roads includes all sealed and unsealed road segments (lengths of road between intersections) and car parks. The Cost Approach was used to value this asset class as at 30 June 2014. Valuations were undertaken inhouse using Council’s Asset System, Assetic MyData, with assistance and review provided by the system vendor’s valuation staff. Road assets were componentised into Formation, Pavement and Surface. Gross values were attributed to these components based on the relevant unit rates and quantity measured in square metres. Fair value was then determined taking into account the condition and relevant patterns of consumption. These component values were then combined to determine the overall valuation for each road segment and car park. No Level 2 inputs (Market based evidence) are available therefore Level 3 inputs (Significant unobservable inputs) were used for this asset class. The unobservable Level 3 inputs used include: • Asset quantity based on a comprehensive review of councils road asset register • Unit rates developed by councils Operations department • Asset condition based on a comprehensive condition survey conducted by IMG Pty Ltd • Pattern of consumption based on benchmarked patterns developed by Assetic Pty Ltd • Useful life determined by technical knowledge of the life of similar assets • Residual value based on the estimated amount that would currently obtain from disposal of the asset There has been no change to the valuation process during the reporting period but there has been significant changes the level 3 inputs utilised in the revaluation process.
page 80
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 27. Fair Value Measurement (continued) $ '000
(3) Valuation techniques used to derive Level 2 and Level 3 Fair Values (continued) Infrastructure, Property, Plant & Equipment (continued) Bridges Bridges includes all council owned road and foot bridges. The approach estimated fair value for each bridge by componentising the bridges into significant parts with different useful lives and taking into account a range of factors. The components included the Bridge Deck/Superstructure, Bridge Abutments/Foundations and Bridge rails/handrails. These component values were then combined to determine the overall valuation for each bridge. The Cost Approach was used to value this asset class. Valuations were undertaken in‐house using Council’s Asset System, Assetic MyData as at 30 June 2014. Assistance and review was provided by the system vendor’s valuation staff. A pricing model was developed and is based on unit rates determined from Rawlinson’s Cost Guide indexed for regional price differences. The model was calibrated using costs data from a recently constructed foot bridge in Griffith and a road bridge constructed by Wagga Wagga City Council. Condition information was obtained from an in house level 3 inspection. No Level 2 inputs (Market based evidence) are available therefore Level 3 inputs (Significant unobservable inputs) were used for this asset class. The unobservable Level 3 inputs used include: • Asset quantity based on desktop survey of bridge data and field inspections • Unit rates developed using the pricing model described above • Asset condition based on in house visual inspection • Pattern of consumption based on benchmarked patterns developed by Assetic Pty Ltd • Useful life determined by technical knowledge of the life of similar assets Footpaths Footpaths comprises all council owned paths and cycle ways and shared paths other than internal pathways within parks and reserves. Footpath assets were componentised into Formation, Pavement and Surface. Replacement values were attributed to these components based on the relevant unit rates and quantity measured in square meters. Fair value was then determined taking into account the condition and relevant patterns of consumption. These component values were then combined to determine the overall valuation for each footpath segment. The Cost Approach was used to value this asset class as at 30 June 2014. Valuations were undertaken inhouse using Council’s Asset System, Assetic MyData, with assistance and review provided by the system vendor’s valuation staff. No Level 2 inputs (Market based evidence) are available therefore Level 3 inputs (Significant unobservable inputs) were used for this asset class. The unobservable Level 3 inputs used include: • Asset quantity based on a comprehensive review of councils footpath asset register • Unit rates developed by councils Operations department • Asset condition based on a comprehensive condition survey conducted by IMG Pty Ltd • Pattern of consumption based on benchmarked patterns developed by Assetic Pty Ltd • Useful life determined by technical knowledge of the life of similar assets • Residual value based on the estimated amount that would currently obtain from disposal of the asset There has been no change to the valuation process during the reporting period but there has been significant changes the level 3 inputs utilised in the revaluation process. page 81
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 27. Fair Value Measurement (continued) $ '000
(3) Valuation techniques used to derive Level 2 and Level 3 Fair Values (continued) Infrastructure, Property, Plant & Equipment (continued) Stormwater Drainage Stormwater assets including drainage pits and drainage pipes were valued by APV Valuers and Asset Management as at 30 June 2014 using the cost approach. The approach estimated the fair value for each drainage component based on calculated replacement cost and condition. Due to the nature of these assets condition was determined by service history of the assets and local knowledge which was used to calibrate age based condition models. Also, due to limitations in the historical records of these very long lived assets there some uncertainty regarding the actual design, specifications and dimensions of some assets. Other inputs such as estimates of residual value and pattern of consumption required extensive professional judgement and impacted significantly on the final determination of fair value. As such these assets were classified as having been valued using Level 3 valuation inputs. No Level 2 inputs (Market based evidence) are available therefore Level 3 inputs (Significant unobservable inputs) were used for this asset class. The unobservable Level 3 inputs used include: • Consumption rate • Future economic benefits • Condition • Useful life of an asset • Gross replacement cost. There has been no change to the valuation process during the reporting period. Water Supply Network Water supply network assets including water treatment plants, reservoirs and reticulation assets. The valuation was completed in house with extensive input and review by Assetic Australia as at 30 June 2012 using the cost approach. The approach estimated the replacement cost for each asset component based on calculated replacement cost and condition. Due to the nature of these assets condition was determined by service history of the assets and local knowledge which was used to calibrate age based condition models. Also, due to limitations in the historical records of these very long lived assets there some uncertainty regarding the actual design, specifications and dimensions of some assets. Other inputs such as estimates of residual value and pattern of consumption required extensive professional judgement and impacted significantly on the final determination of fair value. As such these assets were classified as having been valued using Level 3 valuation inputs. These assets are indexed each year in line with the NSW Reference Rates Manual as publish by the Office of Water. No Level 2 inputs (Market based evidence) are available therefore Level 3 inputs (Significant unobservable inputs) were used for this asset class. The unobservable Level 3 inputs used include: • Consumption rate • Future economic benefits • Condition • Useful life of an asset • Gross replacement cost. There has been no change to the valuation process during the reporting period. page 82
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 27. Fair Value Measurement (continued) $ '000
(3) Valuation techniques used to derive Level 2 and Level 3 Fair Values (continued) Infrastructure, Property, Plant & Equipment (continued) Sewerage Network Sewerage network assets include sewer treatment plants, pump stations and reticulation assets. The valuation was completed in house with extensive input and review by Assetic Australia as at 30 June 2012 using the cost approach. The approach estimated the replacement cost for each asset component based on calculated replacement cost and condition. Due to the nature of these assets condition was determined by service history of the assets and local knowledge which was used to calibrate age based condition models. Also, due to limitations in the historical records of these very long lived assets there some uncertainty regarding the actual design, specifications and dimensions of some assets. Other inputs such as estimates of residual value and pattern of consumption required extensive professional judgement and impacted significantly on the final determination of fair value. As such these assets were classified as having been valued using Level 3 valuation inputs. These assets are indexed each year in line with the NSW Reference Rates Manual as publish by the Office of Water. No Level 2 inputs (Market based evidence) are available therefore Level 3 inputs (Significant unobservable inputs) were used for this asset class. The unobservable Level 3 inputs used include: • Consumption rate • Future economic benefits • Condition • Useful life of an asset • Gross replacement cost. There has been no change to the valuation process during the reporting period. Other Open Space/Recreational Assets This includes assets in parks and reserves such as play equipment, tables, chairs, barbeques and irrigation systems. The valuation methodology used by APV as at 30 June 2013. The approach estimated the replacement cost for each asset by physically inspecting them and componentising into significant parts with different useful lives and taking into account a range of factors. Inputs such as estimates of residual value and pattern of consumption required extensive professional judgement and impacted significantly on the final determination of fair value. As such these assets were classified as having been valued using Level 3 valuation inputs. Other Open Space/Recreational Assets (continued) No Level 2 inputs (Market based evidence) are available therefore Level 3 inputs (Significant unobservable inputs) were used for this asset class. The unobservable Level 3 inputs used include: • Consumption rate • Future economic benefits • Condition • Useful life of an asset • Gross replacement cost. There has been no change to the valuation process during the reporting period.
page 83
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 27. Fair Value Measurement (continued) $ '000
(3) Valuation techniques used to derive Level 2 and Level 3 Fair Values (continued) Infrastructure, Property, Plant & Equipment (continued) Other This asset class comprises miscellaneous minor plant and other items not included in the asset classes above. Other assets are valued at cost but are disclosed at fair value in the notes. Council reviews the value of these assets against quoted prices for the gross current replacement cost of similar assets Council assumes that the carrying amount reflects the fair value of the asset due to the nature of the items. No Level 2 inputs (Market based evidence) are available therefore Level 3 inputs (Significant unobservable inputs) were used for this asset class. The unobservable Level 3 inputs used include: â&#x20AC;˘ Useful life â&#x20AC;˘ Residual value â&#x20AC;˘ Gross replacement cost. There has been no change to the valuation process during the reporting period.
page 84
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 27. Fair Value Measurement (continued) $ '000
(4). Fair value measurements using significant unobservable inputs (Level 3) a. The following tables present the changes in Level 3 Fair Value Asset Classes. Plant & Equipment
Office Equipment
Furniture & Fittings
Operational Land
Total
Adoption of AASB 13 Purchases (GBV) Disposals (WDV) Depreciation & Impairment
8,120 1,781 (624) (1,508)
Closing Balance - 30/6/14
7,769
Purchases (GBV) Disposals (WDV) Depreciation & Impairment
2,185 (711) (1,398)
Closing Balance - 30/6/15
7,845
Community Land
712 528 (188) 1,052 173 (216) 1,009
Buildings Specialised
568 52 (58)
21,731 188 (271) -
562
21,648
43 (59) 546
Other Structures
21,648
31,131 2,549 (895) (1,754)
31,031 2,401 (711) (1,673)
31,048
Roads
Total
Adoption of AASB 13 Purchases (GBV) Disposals (WDV) Depreciation & Impairment FV Gains - Other Comprehensive Income Reinstatement Costs of Impaired Assets
9,168 -
55,076 2,326 (444) -
9,553 342 (331) -
131,117 3,194 (62) (2,467) 109,466 4,398
Closing Balance - 30/6/14
9,168
56,958
9,564
245,646
Purchases (GBV) Depreciation & Impairment Reistatement of Impaired Assets Closing Balance - 30/6/15
9,168
1,606 (458) 58,106
118 (341) 9,341
1,698 (3,117) 2,168 246,395
204,914 5,862 (62) (3,242) 109,466 4,398
321,336 3,422 (3,916) 2,168
323,010
page 85
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 27. Fair Value Measurement (continued) $ '000
(4). Fair value measurements using significant unobservable inputs (Level 3) (continued) a. The following tables present the changes in Level 3 Fair Value Asset Classes. (continued) Bridges
Foothpaths
Stormwater Drainage
Water Supply Network
Total 178,309 2,122 (2,473) 2,098
Adoption of AASB 13 Purchases (GBV) Depreciation & Impairment FV Gains - Other Comprehensive Income
2,488 (4) 633
11,723 139 (259) (4,917)
45,573 568 (461) -
118,525 1,415 (1,749) 6,382
Closing Balance - 30/6/14
3,117
6,686
45,680
124,573
Purchases (GBV) Depreciation & Impairment FV Gains - Other Comprehensive Income Closing Balance - 30/6/15
(54) 3,063
156 (207) 6,635
Sewerage Network
101 (449) 45,332
618 (1,859) 1,841 125,173
Open Space Recreational Assets
Other Assets
-
123,905 638 (1,570) 5,174
6,384 53 (775) -
3,873 220 (470) -
Closing Balance - 30/6/14
-
128,147
5,662
3,623
Purchases (GBV) Disposals (WDV) Depreciation & Impairment FV Gains - Other Comprehensive Income
-
Closing Balance - 30/6/15
-
128,704
220 (739) 5,143
875 (2,569) 1,841
180,203
Total
Adoption of AASB 13 Purchases (GBV) Depreciation & Impairment FV Gains - Other Comprehensive Income
308 (1,648) 1,897
180,056
506 (12) (480) 3,637
134,162 911 (2,815) 5,174
137,432 1,034 (12) (2,867) 1,897
137,484
page 86
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 27. Fair Value Measurement (continued) $ '000
(4). Fair value measurements using significant unobservable inputs (Level 3) (continued) b. The Valuation Process for Level 3 Fair Value Measurements The Valuation Process for Level 3 Fair Value Measurements AASB 13 Fair Value Measurement requires disclosure of fair value measurement using the following Fair value Hierarchy and techniques: Fair value Hierarchy • Level 1 – Quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. • Level 2‐ Inputs other than quoted prices included within level 1 that are observable for the asset or liability either directly or indirectly. • Level 3 – Unobservable inputs for asset or liability Fair Value‐ Valuation techniques The valuation techniques prescribed by AASB 13 can be summarised as: • Cost Approach: A valuation technique that reflects the amount what would be required to replace the service capacity of an asset (current replacement cost) • Income Approach: Valuation technique that converts future amounts (cash flows inflows/outflows) to signal the current (i.e. discounted) amount. The fair value measurement is determined on the basis of the value indicated by current market expectations about these future amounts. • Market Approach: A valuation technique that uses prices and other relevant information, generated by market transactions involving identical or comparable (similar) assets, liabilities or a group of assets and liabilities such as a business. Valuation Approach and Level used by Griffith City Council (1) Valuation techniques used to derive Fair Values Due to the nature of council assets and the absence of an active market council utilises the Cost Approach. Likewise, for the majority of assets Council is unable to derive Fair Valuations using quoted market prices of identical assets (I.e. Level 1 inputs) or observable inputs (Level 2 inputs). Council therefore utilises unobservable inputs (Level 3 inputs) The following Level 3 inputs were used: • Asset quantity Asset quantity was derived from a combination of desk top survey and physical inspection • Unit rates For asset classes valued in house (ei Roads, Bridges, Footpaths, Water network, Sewer network, and Other) unit rate information is determined by consultation with relevant engineering and operations staff. Assets valued by external valuers APV Asset Management (Land, Buildings, Other Structures, Stormwater Drainage, Swimming pools, and Open space/ Recreational assets) the costs were determined using their extensive database of cost data and professional judgement. page 87
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 27. Fair Value Measurement (continued) $ '000
(4). Fair value measurements using significant unobservable inputs (Level 3) (continued) b. The Valuation Process for Level 3 Fair Value Measurements (continued) • Asset condition Asset condition was assessed using both in house inspectors, specialist asset inspection contractors and asset valuation professionals. For exposed asset classes such as buildings, Roads and Footpaths condition can be readily assessed via physical inspection. A visual inspection process was completed and condition was reported in relation to several criteria which were then combined to arrive at an overall condition index. For buried assets such as Water, Sewer and Drainage reticulation assets it is more difficult to assess the condition because the assets are covered. In these cases condition was determined by service history of the assets and local knowledge which was used to calibrate age based condition models. • Pattern of consumption The pattern of consumption were developed by professional valuers APV Asset Management and asset management specialists Assetic Australia. In both cases the patterns were selected based on models developed for similar councils and in conjunction with Griffith City Council asset management staff. • Useful life Useful Life was determined by council staff in conjunction with consultants based on engineering experience, local knowledge and historic data • Residual value Residual value is based on the estimated amount that would currently obtain from disposal of the asset • Valuation processes Griffith City Council uses a combination of in house valuations and independent and qualified valuers to determine the fair value of the assets listed in this note. An annual assessment is undertaken to determine whether the carrying amount of the assets is materially different from the fair value. If any variation is considered material a revaluation is undertaken either by comprehensive revaluation or by applying an interim revaluation using appropriate indices. The basic process is the same whether completed in house or via external valuers: Under the Cost Approach Fair Value is estimated by calculating the cost to replace the asset based on unit rates and quantities. This is then adjusting to take account of an accumulated depreciation based on asset condition and pattern of consumption, useful life and pattern of consumption of the future economic benefit. (2). Transfers between hierarchy Council’s policy for determining when transfers into different levels of the hierarchy have occurred is at the end of the reporting period. During the reporting period there 'were no transfers between levels of hierarchy. (3). Highest and best use All of Council's non‐financial assets are considered to be utilised for their highest and best use. This was established in consideration the criteria of physical possibility, legal permissibility, financial feasibility and maximum profitability. Implied within these criteria is the recognition of the contribution of that specific use to community environment and community development goals.
page 88
Financial Statements 2015
Griffith City Council Notes to the Financial Statements for the financial year ended 30 June 2015
Note 28. Council Information & Contact Details Principal Place of Business: 1 Benerembah Street GRIFFITH NSW 2680 Contact Details Mailing Address: PO Box 485 GRIFFITH NSW 2680
Opening Hours: 8:15am to 4:00pm Monday to Friday
Telephone: Facsimile:
Internet: Email:
02 6962 8100 02 6962 7161
http://www.griffith.nsw.gov.au admin@griffith.nsw.gov.au
Officers GENERAL MANAGER Brett Stonestreet
Elected Members MAYOR Cr John Dal Broi
RESPONSIBLE ACCOUNTING OFFICER Max Turner
COUNCILLORS Cr Doug Curran Cr Anne Napoli Cr Christine Stead Cr Mike Neville Cr Simon Croce Cr Pat Cox Cr Bill Lancanster Cr Dino Zappacosta Cr Alison Balind Cr Leon Thorpe Cr Paul Rossetto
PUBLIC OFFICER Shireen Donaldson AUDITORS Crowe Horwath Auswild 491 Smollett Street Albury NSW 2640
Other Information ABN: 81 274 100 792
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Report on the Conduct of the Audit Griffith City Council Committee For the Year Ended 30 June 2015
page 92
Contents 1 Report on the Conduct of Audit ...................................................................................... 3 2 Operating Result ............................................................................................................ 4 3 Financial Position ........................................................................................................... 6 4 Performance Indicators .................................................................................................. 7 5 Specific Balance Sheet Items......................................................................................... 9 6 Other Matters ............................................................................................................... 11
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1 Report on the Conduct of Audit We have completed our audit of the financial statements for Griffith City Council (Council) for the year ended 30 June 2015, in accordance with Section 415 of the Local Government Act, 1993. Our audit opinion under Section 417(2) has been issued to Council and this report on the conduct of the audit should be read in conjunction with the audit opinion. The Council is responsible for the preparation and presentation of the financial statements and the information they contain. The financial statements consist of the general purpose financial statements and Councilâ&#x20AC;&#x2122;s statement in the approved form required by Section 413 (2) and (3) respectively of the Local Government Act 1993. Our audit has been conducted in accordance with Australian Auditing Standards to provide reasonable assurance as to whether the financial statements are free of material misstatement. Our procedures included examination, on a test basis, of evidence supporting the amounts and other disclosure in the financial statements, and the evaluation of accounting policies and significant accounting estimates. These procedures have been undertaken to form an opinion as to whether in all material respects, the financial statements are presented fairly in accordance with Australian Accounting Standards and statutory requirements so as to present a view which is consistent with our understanding of the Councilâ&#x20AC;&#x2122;s financial position, the results of its operations and its cash flows. Our engagement is summarised as:
Nature of Engagement
Opinion
Basis of Preparation Going concern
General purpose financial statements
Unqualified
Special purpose financial statements
Unqualified with an emphasis of matter regarding basis of preparation
National Competition Policy requirements by area of business activity
Special Schedule 7
Agreed upon procedures
Report of factual findings to Council and OLG
Special Schedule 9
Emphasis of matter regarding basis of preparation
OLG requirements
Not for Profit entity
Following from our audit there are a number of comments we wish to raise concerning Councilâ&#x20AC;&#x2122;s financial statements. These comments are set out in this report below.
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2 Operating Result Griffith City Council is a regionally based City Council in South Central New South Wales, whose affairs are governed by:
Local Government Act 1993;
Local Government Regulations;
Local Government Code of Accounting Practice and Financial Reporting; and
Local Government Asset Accounting Manual Regulations.
The Council is responsible for the administration and implementation of the strategic policies voted on in Council. As disclosed in the Income Statement, the Council achieved a surplus in net operating result from continuing operations (including capital contributions) of $9,109k (2014: $8,504k) for the year ended 30 June 2015. A breakdown of Council’s revenues and expenses for the year are as follows:
2015 Revenue
Other Revenues 1.82%
Grants & Contributions Provided for Capital Purposes 9.84% Grants & Contributions Provided for Operation Purposes 13.70%
User Charges & Fees 23.29% Interest & Investment Revenue 2.22%
Net gains on disposal of assets 0.15%
2015 Expenses
Net share of interests in joint venturues & associates 0.01%
Other Expenses 8.21%
Rates & Annual Charges 48.98%
Depreciation & Amortisation 22.59%
Employee Benefits & On-Costs 47.36%
Materials & Contracts 18.47% Borrowing Costs 3.36%
4
page 95
Significant income and expense items in the current year were: 2015 $’000
2014 $’000
2013 $’000
Rates and annual charges
28,158
27,488
26,212
User charges and fees
13,388
12,333
12,677
Grants and contributions operating
7,877
5,698
8,159
Grants and contributions capital
5,660
6,510
11,599
(22,916)
(20,765)
(19,467)
(8,937)
(9,202)
(9,867)
(10,931)
(10,003)
(9,622)
Employee costs Materials and contracts Depreciation and amortisation
The size of Council’s core operations has remained relatively constant year on year. The above income and expense items all have the potential to have a significant impact on Council’s operating result. A strong rating base and the timing and nature of grants received have a major influence on the reported result as demonstrated by the above. Operating grants have been impacted by a $2.5m increase in financial assistance grants post the timing realignment applied in 2014. Capital grants and contributions in 2015 included $2.3m in relation to the Griffith Community Private Hospital (2014: $nil), whilst 2014 included $4.1m of flood restoration works funding which were fully completed in 2014. The above significant items are based on the operational results from Council as disclosed in the income statement and accompanying notes.
5
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3 Financial Position A measure of the Council’s financial position is its unrestricted working capital. The following table sets out the unrestricted working capital position of Council as at the end of the financial year.
Cash and Liquid Investments External Restrictions - included in liabilities - not included in liabilities Internal Restrictions - included in liabilities - not included in liabilities Unrestricted Cash and Investments Other Net Current Assets / (Liabilities) excluding anticipated LSL Provision & restrictions included in liabilities Unrestricted Working Capital
2015 $’000
2014 $’000
2013 $’000
28,360
26,212
23,328
(500)
(507)
-
(16,285)
(17,256)
(15,026)
(2,065)
(1,840)
(1,750)
(5,348)
(3,291)
(5,363)
4,162
3,318
1,189
(4,494)
(4,576)
(5,522)
332
(1,258)
(4,333)
Council has used internal restrictions extensively; these are a discretionary item specific to each individual Council. It should be noted that the level of internal restrictions can be adjusted via Council. The above represents the amount of available working capital Council has at its disposal to meet its future spending requirements after making allowance for any restrictions in place over the use of such working capital. The above calculation includes internal restrictions which are discretionary, however Note 13a(ii) of the general purpose financial statements and section 4.3 of this report only capture external restrictions to facilitate comparison across NSW Local Government. We recommend that Council continue to monitor its unrestricted working capital position when reviewing its financial position.
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4 Performance Indicators Refer to Note 13 of the financial statements. Sections 4.1 to 4.6 contemplate Councils performance on a consolidated basis. Section 4.7 shows Councils performance against the same ratios on a fund basis.
4.1
Operating Performance Ratio
This ratio measures Councilâ&#x20AC;&#x2122;s achievement of containing operating expenditure within operating revenue. The operating performance ratio at Note 13 has strengthened this year to 6.50% due to an increase in grants and contributions provided for operating purposes. Grants and contributions provided for operating purposes has increased due to the timing of receipt of the financial assistance grant.
4.2
Own Source Operating Revenue Ratio
This ratio measures fiscal flexibility and shows the degree of reliance on external funding sources such as operating grants and contributions. A Council has improved financial flexibility with a higher level of own source revenue. This ratio has decreased from 77.51% in 2014 to 76.42% in 2015. However, this remains comfortably above the minimum 60.00% benchmark set by the Code of Accounting Practice and Financial Reporting.
4.3
Unrestricted Current Ratio
This ratio is used to assess the adequacy of working capital and Councilâ&#x20AC;&#x2122;s ability to satisfy its obligations in the short term for the unrestricted activities of Council. A Council has improved financial flexibility with a higher level of own source revenue. The liquidity ratio at Note 13 shows a strengthened liquidity position compared to the prior year. Council continues to report a result in excess of the 1.5:1 minimum.
4.4
Debt Service Cover Ratio
This ratio demonstrates the percentage of Council revenue required to service the debts carried by Council. This ratio indicates that Council has sufficient and appropriate operating results to service the borrowing repayments.
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4.5
Rates, Annual Charges, Interest & Extra Charges Outstanding Percentage
The outstanding percentage assesses the impact of uncollected rates and annual charges on Councilâ&#x20AC;&#x2122;s liquidity and the adequacy of debt recovery efforts. This year the Council has improved from 9.32% in 2014 to 8.77% in 2015, indicating a relatively low percentage of receivables remains outstanding at year end. This remains below the benchmark of rd 10%. The ratio is heavily impacted by the 3 trimester of water and sewer billing which is billed in June and due for collection in July.
4.6
Cash Expense Cover Ratio
This liquidity ratio indicates the number of months Council can continue paying its immediate expenses without additional cash inflow. Council has performed strongly in both the current and prior period, indicating a strong liquidity position with a ratio of 7.01 months (2014: 6.20 months). This remains above the minimum benchmark of 3.00 months.
4.7 Performance Indicators by Fund The following performance indicators are shown on a fund basis as at 30 June 2015. The below allows analysis of how Council performs at a final level and would indicate the result of Councilâ&#x20AC;&#x2122;s general operations excluding its water and sewer operations.
Indicators Operating performance ratio Own source operating revenue Unrestricted current ratio Debt service cover ratio Rates, Annual Charges, Interest and extra charges outstanding % Cash expense cover ratio
Water
Sewer
General
11.40%
5.41%
5.46%
97.80%
98.63%
67.07%
11,972x
7.23x
2.38x
3.42x
2.53x
11.06x
30.17%
29.17%
0.71%
20.79 months
7.48 months
4.13 months
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5 Specific Balance Sheet Items 5.1 Receivables Total current receivables at 30 June 2015, net of allowance for impairment was $7,746k (2014: $8,942k). This balance primarily consists of user charges and fees of $3,734k (2014: $4,292k) and rates and annual charges of $2,740k (2014: $2,843k). The percentage of rates and annual charges outstanding is referred to at Section 4.5 of this report. The allowance for impairment at 30 June 2015 was $596k (2014: $428k). The allowance is specifically matched against user fees and charges outstanding. An assessment of the collectability of the receivables balance indicated the allowance was sufficient. No provision is raised against rates and annual charges as these debts are secured over the underlying property and the level of default is minimal.
5.2
Capital Expenditure
During the reporting period Council spent $9,696k (2014: $9,121k) on asset additions of infrastructure, property, plant and equipment. A further $2,168k (2014: $4,398k) was spent on reinstatement costs for impaired assets. The primary areas of capital expenditure were as follows: 2015 $â&#x20AC;&#x2122;000 Work in progress
2014 $â&#x20AC;&#x2122;000
2013 $â&#x20AC;&#x2122;000
2,296
576
2,790
-
188
545
Buildings
1,566
353
1,303
Plant and equipment
2,401
2,061
2,636
Roads, bridges and footpaths
1,853
3,094
4,022
Stormwater drainage
101
557
226
Water supply network
592
1,402
1,291
Sewerage network
308
638
1,627
Other
579
252
342
Asset additions
9,696
9,121
14,782
Reinstatement costs for impaired assets
2,168
4,398
2,551
11,864
13,519
17,333
Land & improvements
Total capital expenditure
9
page 100
Borrowings
5.3
Total borrowings have decreased by $1.4m from the prior year’s balance of $23.5m to the 2015 total balance of $22.1m. These loans are secured over the general income of Council.
Fair Value I,PP&E
5.4
In 2011 the Council should have completed the progressive revaluation of all property, plant and equipment to fair value where all assets are revalued on a 5 year cycle. The Office of Local Government minimum requirements timetable is as follows: 2011: Community land, land improvements, other structures and other assets; 2012: Water and sewer networks; 2013: Operational land and buildings; 2014: Land under roads (if applicable); and 2015: Roads, bridges, footpaths, drainage and bulk earthworks. In 2015 the Council only performed an indexation of water supply network and sewerage network to fair value, as roads, bridges, footpaths, drainage and bulk earthworks were revalued in 2014. This revaluation resulted in the following increments and decrements: Water supply network: Sewerage network:
$1,841k $1,897k
Increment Increment
As per the statement of comprehensive income the net gain on revaluation of PP&E was $3,738k (2014: $116,738k).
New Standards and Interpretations Not Yet Adopted
5.5
Certain new accounting standards have been published that are not mandatory for the 30 June 2015 reporting period as follows:
AASB 9 Financial Instruments and associated amending standards, effective 1 January 2018.
AASB 15 Revenue from Contracts with Customers, effective1 January 2018,
AASB 2014-3 Amendments to Australian Accounting Standards – Accounting for Acquisitions of Interests in Joint Operations (AASB1 and AASB11) and AASB 2014-10 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture, effective 1 January 2018.
AASB 2015-2 Presentation of Financial Statements (amendments to AASB101), effective 1 January 2016.
Council is of the view that these standards not yet effective will not significantly affect any of the amounts recognised in the financial statements, however they may impact certain information otherwise disclosed, or the format in which information is disclosed.
10
page 101
6 Other Matters 6.1
Management Letter
A separate report is issued to Councilâ&#x20AC;&#x2122;s management which covers in further detail the audit and accounting issues identified during our audit process.
6.2
Independence
In conducting our audit, we followed applicable independence requirements of Australian professional ethical pronouncements.
6.3
Assistance Provided
We recognise and appreciate the Director â&#x20AC;&#x201C; Business, Cultural & Financial Services and staff of Council for their cooperation and courtesy extended to us during the course of the audit.
6.4
Reliance on the Report
The report on the conduct of the audit has been prepared for distribution to Council. We disclaim any assumption of responsibility for any reliance on this report to any person other than Council or for any purpose other than that for which it was prepared.
11
page 102
Contact Us Crowe Horwath Auswild 491 Smollett Street Albury NSW 2640 Australia Tel +61 2 6021 1111 Fax +61 2 6041 1892 www.crowehorwath.com.au
Disclaimer Crowe Horwath Auswild is a member of Crowe Horwath International, a Swiss verein. Each member firm of Crowe Horwath is a separate and independent legal entity. Liability limited by a scheme approved under Professional Standards Legislation other than for the acts or omissions of financial services licensees. page 103
Griffith City Council SPECIAL PURPOSE FINANCIAL STATEMENTS for the year ended 30 June 2015
Place Council's Vision or Mission Statement here……
SPFS 2015
Griffith City Council Special Purpose Financial Statements for the financial year ended 30 June 2015
Contents 1. Statement by Councillors & Management
Page 2
2. Special Purpose Financial Statements: Income Statement - Water Supply Business Activity Income Statement - Sewerage Business Activity Income Statement - Other Business Activities
3 4 n/a
Statement of Financial Position - Water Supply Business Activity Statement of Financial Position - Sewerage Business Activity Statement of Financial Position - Other Business Activities
5 6 n/a
3. Notes to the Special Purpose Financial Statements
7
4. Auditor's Report
16
Background (i)
These Special Purpose Financial Statements have been prepared for the use by both Council and the Division of Local Government in fulfilling their requirements under National Competition Policy.
(ii)
The principle of competitive neutrality is based on the concept of a "level playing field" between persons/entities competing in a market place, particularly between private and public sector competitors. Essentially, the principle is that government businesses, whether Commonwealth, State or Local, should operate without net competitive advantages over other businesses as a result of their public ownership.
(iii)
For Council, the principle of competitive neutrality & public reporting applies only to declared business activities. These include (a) those activities classified by the Australian Bureau of Statistics as business activities being water supply, sewerage services, abattoirs, gas production and reticulation and (b) those activities with a turnover of over $2 million that Council has formally declared as a Business Activity (defined as Category 1 activities).
(iv)
In preparing these financial statements for Council's self classified Category 1 businesses and ABS defined activities, councils must (a) adopt a corporatisation model and (b) apply full cost attribution including tax equivalent regime payments & debt guarantee fees (where the business benefits from councils borrowing position by comparison with commercial rates).
page 1
SPFS 2015
Griffith City Council Income Statement of Council's Water Supply Business Activity for the financial year ended 30 June 2015
$ '000
Actual 2015
Actual 2014
Income from continuing operations Access charges User charges Fees Interest Grants and contributions provided for non capital purposes Profit from the sale of assets Other income Total income from continuing operations
1,810 6,616 280 300 79 28 50 9,163
1,815 6,074 243 418 84 12 49 8,695
2,038 2,967 2,077 119 917 8,118 1,045
1,926 2,815 1,992 130 764 7,627 1,068
64 1,109
204 1,272
1,109 (314)
1,272 (320)
796
952
Expenses from continuing operations Employee benefits and on-costs Borrowing costs Materials and contracts Depreciation and impairment Water purchase charges Loss on sale of assets Calculated taxation equivalents Debt guarantee fee (if applicable) Other expenses Total expenses from continuing operations Surplus (deficit) from Continuing Operations before capital amounts
Grants and contributions provided for capital purposes Surplus (deficit) from Continuing Operations after capital amounts
Surplus (deficit) from discontinued operations Surplus (deficit) from ALL Operations before tax less: Corporate Taxation Equivalent (30%) [based on result before capital]
SURPLUS (DEFICIT) AFTER TAX plus Opening Retained Profits plus/less: Prior Period Adjustments plus Adjustments for amounts unpaid: - Taxation equivalent payments - Debt guarantee fees - Corporate taxation equivalent less: - Tax Equivalent Dividend paid - Surplus dividend paid Closing Retained Profits Return on Capital % Subsidy from Council Calculation of dividend payable: Surplus (deficit) after tax less: Capital grants and contributions (excluding developer contributions) Surplus for dividend calculation purposes Potential Dividend calculated from surplus
81,212 (2)
79,884 -
54 314
56 320
82,373
81,212
0.8% 2,874
0.8% 3,531
796 796 398
952 (176) 776 388 page 3
SPFS 2015
Griffith City Council Income Statement of Council's Sewerage Business Activity for the financial year ended 30 June 2015
$ '000
Actual 2015
Actual 2014
Income from continuing operations Access charges User charges Liquid Trade Waste charges Fees Interest Grants and contributions provided for non capital purposes Profit from the sale of assets Other income Total income from continuing operations
6,973 711 42 13 159 59 3 13 7,973
6,741 708 36 6 216 59 87 13 7,866
1,673 1,491 1,697 1,856 95 736 7,548 425
1,690 1,565 1,705 1,784 100 561 7,405 461
50 475
30 491
475 (128)
491 (138)
348
353
Expenses from continuing operations Employee benefits and on-costs Borrowing costs Materials and contracts Depreciation and impairment Loss on sale of assets Calculated taxation equivalents Debt guarantee fee (if applicable) Other expenses Total expenses from continuing operations Surplus (deficit) from Continuing Operations before capital amounts
Grants and contributions provided for capital purposes Surplus (deficit) from Continuing Operations after capital amounts
Surplus (deficit) from discontinued operations Surplus (deficit) from ALL Operations before tax less: Corporate Taxation Equivalent (30%) [based on result before capital]
SURPLUS (DEFICIT) AFTER TAX plus Opening Retained Profits plus/less: Other Adjustments Rounding plus Adjustments for amounts unpaid: - Taxation equivalent payments - Debt guarantee fees - Corporate taxation equivalent less: - Tax Equivalent Dividend paid - Surplus dividend paid Closing Retained Profits Return on Capital % Subsidy from Council Calculation of dividend payable: Surplus (deficit) after tax less: Capital grants and contributions (excluding developer contributions) Surplus for dividend calculation purposes Potential Dividend calculated from surplus
62,591 1
62,064 (1)
36 128
37 138
63,103
62,591
1.4% 2,142
1.5% 2,732
348 (7) 341 170
353 (21) 332 166 page 4
SPFS 2015
Griffith City Council Statement of Financial Position - Council's Water Supply Business Activity as at 30 June 2015 Actual 2015
Actual 2014
10,372 3,023 349 13,744
8,683 2,876 343 11,902
882 2,233 129,771 132,886 146,630
295 2,233 129,199 131,727 143,629
LIABILITIES Current Liabilities Bank Overdraft Payables Interest bearing liabilities Provisions Total Current Liabilities
1 1
1 1
Non-Current Liabilities Payables Interest bearing liabilities Provisions Total Non-Current Liabilities TOTAL LIABILITIES
1
1
146,629
143,628
82,373 64,256 146,629 -
81,212 62,416 143,628 -
146,629
143,628
$ '000
ASSETS Current Assets Cash and cash equivalents Investments Receivables Inventories Other Non-current assets classified as held for sale Total Current Assets Non-Current Assets Investments Receivables Inventories Infrastructure, property, plant and equipment Investments accounted for using equity method Investment property Intangible Assets Other Total non-Current Assets TOTAL ASSETS
NET ASSETS EQUITY Retained earnings Revaluation reserves Council equity interest Non-controlling equity interest
TOTAL EQUITY
page 5
SPFS 2015
Griffith City Council Statement of Financial Position - Council's Sewerage Business Activity as at 30 June 2015
$ '000
Actual 2015
Actual 2014
ASSETS Current Assets Cash and cash equivalents Investments Receivables Inventories Other Non-current assets classified as held for sale Total Current Assets
4,096 2,311 6,407
3,191 2,427 5,618
134,360 134,360 140,767
133,652 133,652 139,270
779 779
913 913
19,140 19,140 19,919
19,919 19,919 20,832
120,848
118,438
63,103 57,745 120,848 -
62,591 55,847 118,438 -
120,848
118,438
Non-Current Assets Investments Receivables Inventories Infrastructure, property, plant and equipment Investments accounted for using equity method Investment property Intangible Assets Other Total non-Current Assets TOTAL ASSETS LIABILITIES Current Liabilities Bank Overdraft Payables Interest bearing liabilities Provisions Total Current Liabilities Non-Current Liabilities Payables Interest bearing liabilities Provisions Total Non-Current Liabilities TOTAL LIABILITIES
NET ASSETS EQUITY Retained earnings Revaluation reserves Council equity interest Non-controlling equity interest
TOTAL EQUITY
page 6
SPFS 2015
Griffith City Council Special Purpose Financial Statements for the financial year ended 30 June 2015
Contents of the Notes accompanying the Financial Statements Note
Details
Page
1
Summary of Significant Accounting Policies
8
2
Water Supply Business Best Practice Management disclosure requirements
11
3
Sewerage Business Best Practice Management disclosure requirements
13
page 7
SPFS 2015
_
Griffith City Council Notes to the Special Purpose Financial Statements for the financial year ended 30 June 2015
Note 1. Significant Accounting Policies These financial statements are a Special Purpose Financial Statements (SPFS) prepared for use by Council and the Office of Local Government. For the purposes of these statements, the Council is not a reporting not-for-profit entity. The figures presented in these special purpose financial statements, unless otherwise stated, have been prepared in accordance with:
the recognition and measurement criteria of relevant Australian Accounting Standards,
other authoritative pronouncements of the Australian Accounting Standards Board (AASB) & Australian Accounting Interpretations. The disclosures in these special purpose financial statements have been prepared in accordance with: the Local Government Act and Regulation, and the Local Government Code of Accounting Practice and Financial Reporting.
The pricing & costing guidelines outline the process for identifying and allocating costs to activities and provide a standard of disclosure requirements. These disclosures are reflected in Council’s pricing and/or financial reporting systems and include taxation equivalents; council subsidies; return on investments (rate of return); and dividends paid.
Declared Business Activities In accordance with Pricing & Costing for Council Businesses - A Guide to Competitive Neutrality, Council has declared that the following are to be considered as business activities: Category 1 (where gross operating turnover is over $2 million)
a. Water Supply Service Comprising the whole of the water supply operations and net assets servicing the City of Griffith and the surrounding towns and villages of the local government area.
The statements are also prepared on an accruals basis, based on historic costs and do not take into account changing money values nor current values of non-current assets (except where specifically stated).
b. Sewerage Service Comprising the whole of the sewerage reticulation and treatment operations and net assets servicing the City of Griffith.
Certain taxes and other costs (appropriately described) have been imputed for the purposes of the National Competition Policy.
Category 2 (where gross operating turnover is less than $2 million)
Council has no Category 2 Business Activities. National Competition Policy Council has adopted the principle of ‘competitive neutrality’ to its business activities as part of the national competition policy which is being applied throughout Australia at all levels of government. The framework for its application is set out in the June 1996 Government Policy statement on the “Application of National Competition Policy to Local Government”. The “Pricing & Costing for Council Businesses A Guide to Competitive Neutrality” issued by the Office of Local Government in July 1997 has also been adopted.
Monetary Amounts Amounts shown in the financial statements are in Australian currency and rounded to the nearest one thousand dollars, with the exception of some figures disclosed in Note 2 (Water Supply Best Practice Management Disclosures) and Note 3 (Sewerage Best Practice Management Disclosures). As required by the NSW Office of Water (Department of Primary Industries) the amounts shown in Notes 2 and Note 3 are disclosed in whole dollars.
page 8
SPFS 2015
_
Griffith City Council Notes to the Special Purpose Financial Statements for the financial year ended 30 June 2015
Note 1. Significant Accounting Policies (i) Taxation Equivalent Charges
Income Tax
Council is liable to pay various taxes and financial duties in undertaking its business activities. Where this is the case, they are disclosed in these statements as a cost of operations just like all other costs.
An income tax equivalent has been applied on the profits of each reported Business Activity.
However, where Council is exempt from paying taxes which are generally paid by private sector businesses (such as income tax), equivalent tax payments have been applied to all Council nominated business activities and are reflected in these financial statements. For the purposes of disclosing comparative information relevant to the private sector equivalent, the following taxation equivalents have been applied to all council nominated business activities (this does not include council’s non-business activities): Notional Rate Applied % Corporate Income Tax Rate – 30% Land Tax – The first $432,000 of combined land values attracts 0%. From $432,001 to $2,641,000 the rate is 1.6% + $100. For the remaining combined land value that exceeds $2,641,000, a premium marginal rate of 2.0% applies. Payroll Tax – 5.45% on the value of taxable salaries and wages in excess of $750,000. In accordance with the guidelines for Best Practice Management of Water Supply and Sewerage, a payment for the amount calculated as the annual tax equivalent charges (excluding income tax) must be paid from Water Supply and Sewerage Business activities. The payment of taxation equivalent charges, referred in the Best Practice Management of Water Supply and Sewerage Guides to as a “Dividend for Taxation equivalent”, may be applied for any purpose allowed under the Local Government Act, 1993. Achievement of substantial compliance against the guidelines for Best Practice Management of Water Supply and Sewerage is not a prerequisite for the payment of the tax equivalent charges, however the payment must not exceed $3 per assessment.
Whilst income tax is not a specific cost for the purpose of pricing a good or service, it needs to be taken into account of in terms of assessing the rate of return required on capital invested. Accordingly, the return on capital invested is set at a pre-tax level (gain/(loss) from ordinary activities before capital amounts) as would be applied by a private sector competitor – that is, it should include a provision equivalent to the corporate income tax rate, currently 30%. Income Tax is only applied where a positive gain/(loss) from ordinary activities before capital amounts has been achieved. Since this taxation equivalent is notional - that is, it is payable to the “Council” as the owner of business operations, it represents an internal payment and has no effect on the operations of the council. Accordingly, there is no need for disclosure of internal charges in Council's General Purpose Financial Statements. The rate applied of 30% is the equivalent company tax rate prevalent as at balance date. No adjustments have been made for variations that have occurred during the year.
Local Government Rates & Charges A calculation of the equivalent rates and charges payable on all Category 1 businesses has been applied to all land assets owned or exclusively used by the Business Activity.
Loan & Debt Guarantee Fees The debt guarantee fee is designed to ensure that council business activities face “true” commercial borrowing costs in line with private sector competitors. In order to calculate a debt guarantee fee, council has determined what the differential borrowing rate would have been between the commercial rate and the council’s borrowing rate for its business activities. page 9
SPFS 2015
_
Griffith City Council Notes to the Special Purpose Financial Statements for the financial year ended 30 June 2015
Note 1. Significant Accounting Policies (ii) Subsidies
(iv) Dividends
Government policy requires that subsidies provided to customers and the funding of those subsidies must be explicitly disclosed.
Council is not required to pay dividends to either itself (as owner of a range of businesses) or to any external entities.
Subsidies occur where council provides services on a less than cost recovery basis. This option is exercised on a range of services in order for council to meet its community service obligations.
Local Government Water Supply and Sewerage Businesses are permitted to pay an annual dividend from its water supply or sewerage business surplus.
Accordingly, Subsidies disclosed (in relation to National Competition Policy) represents the difference between revenue generated from ‘rate of return’ pricing and revenue generated from prices set by the council in any given financial year. The overall effect of subsidies is contained within the Income Statement of each reported Business Activity.
(iii) Return on Investments (Rate of Return) The Policy statement requires that councils with Category 1 businesses “would be expected to generate a return on capital funds employed that is comparable to rates of return for private businesses operating in a similar field”.
The dividend, calculated and approved in accordance with the Best Practice Management Guidelines, must not exceed either: (i)
50% of this surplus in any one year, or
(ii) the number of water supply or sewerage assessments at 30 June 2015 multiplied by $30 (less the payment for tax equivalent charges, not exceeding $3 per assessment).
In accordance with the guidelines for Best Practice Management of Water Supply and Sewerage, a Dividend Payment form, Statement of Compliance, Unqualified Independent Financial Audit Report and Compliance Audit Report are required to be submitted to the NSW Office of Water prior to making the dividend and only after it has approved the payment.
Such funds are subsequently available for meeting commitments or financing future investment strategies. The Rate of Return on Capital is calculated as follows: Operating Result before Capital Income + Interest Expense Written Down Value of I,PP&E as at 30 June
As a minimum, business activities should generate a return equal to the Commonwealth 10 year bond rate which is 3.02% at 30/6/15. The actual rate of return achieved by each Business Activity is disclosed at the foot of each respective Income Statement.
page 10
SPFS 2015
Griffith City Council Notes to the Special Purpose Financial Statements for the financial year ended 30 June 2015
Note 2. Water Supply Business Best Practice Management disclosure requirements 2015
Dollars Amounts shown below are in WHOLE DOLLARS (unless otherwise indicated)
1. Calculation and Payment of Tax-Equivalents [All Local Government Local Water Utilities must pay this dividend for tax-equivalents]
(i)
Calculated Tax Equivalents
(ii)
No of assessments multiplied by $3/assessment
29,886
(iii)
Amounts payable for Tax Equivalents [lesser of (i) and (ii)]
29,886
(iv)
Amounts actually paid for Tax Equivalents
119,000
-
2. Dividend from Surplus (i) 50% of Surplus before Dividends
397,750
[Calculated in accordance with Best Practice Management for Water Supply and Sewerage Guidelines]
(ii)
No. of assessments multiplied by $30/assessment, less tax equivalent charges/assessment
(iii)
Cumulative surplus before Dividends for the 3 years to 30 June 2015, less the cumulative dividends paid for the 2 years to 30 June 2014 & 30 June 2013 2015 Surplus
795,500
775,600 -
2014 Surplus 2014 Dividend
2013 Surplus 2013 Dividend
268,974
2,441,400
870,300 -
(iv)
Maximum dividend from surplus [least of (i), (ii) and (iii) above]
(v)
Dividend actually paid from surplus [refer below for required pre-dividend payment Criteria]
268,974 -
3. Required outcomes for 6 Criteria [To be eligible for the payment of a "Dividend from Surplus", ALL the Criteria below need a "YES"]
(i) (ii)
Completion of Strategic Business Plan (including Financial Plan)
YES
Full Cost Recovery, without significant cross subsidies
YES
[Refer Item 2(a) in Table 1 on page 22 of the Best Practice Guidelines]
- Complying charges [Item 2(b) in Table 1]
YES
- DSP with Commercial Developer Charges [Item 2(e) in Table 1]
YES
- If Dual Water Supplies, Complying Charges [Item 2(g) in Table 1]
YES
(iii)
Sound Water Conservation and Demand Management implemented
YES
(iv)
Sound Drought Management implemented
YES
(v)
Complete Performance Reporting Form
YES
(vi)
a. Integrated Water Cycle Management Evaluation
YES
b. Complete and implement Integrated Water Cycle Management Strategy
NO
(by 15 September each year)
page 11
SPFS 2015
Griffith City Council Notes to the Special Purpose Financial Statements for the financial year ended 30 June 2015
Note 2. Water Supply Business Best Practice Management disclosure requirements (continued) 2015
Dollars Amounts shown below are in WHOLE DOLLARS (unless otherwise indicated)
National Water Initiative (NWI) Financial Performance Indicators NWI F1
Total Revenue (Water)
$'000
8,899
Total Income (w13) - Grants for the Acquisition of Assets (w11a) - Interest Income (w9) - Aboriginal Communities W&S Program Income (w10a)
NWI F4
Revenue from Residential Usage Charges (Water)
%
78.76%
Income from Residential Usage Charges (w6b) x 100 divided by the sum of [Income from Residential Usage Charges (w6a) + Income from Residential Access Charges (w6b)]
NWI F9
Written Down Replacement Cost of Fixed Assets (Water)
$'000
129,771
$'000
5,946
$'000
833
Written down current cost of system assets (w47)
NWI F11
Operating Cost (OMA) (Water) Management Expenses (w1) + Operational & Maintenance Expenses (w2)
NWI F14
Capital Expenditure (Water) Acquisition of fixed assets (w16)
NWI F17
Economic Real Rate of Return (Water)
%
0.68%
[Total Income (w13) - Interest Income (w9) - Grants for acquisition of assets (w11a) Operating Costs (NWI F11) - Current Cost Depreciation (w3)] x 100 divided by [Written Down Current Cost of System Assets (w47) + Plant & Equipment (w33b)]
NWI F26
Capital Works Grants (Water)
-
$'000
Grants for the Acquisition of Assets (w11a)
Notes:
1.
References to w (eg. w12) refer to item numbers within Special Schedules No. 3 & 4 of Council's Annual Financial Statements.
2.
The NWI Performance Indicators are based upon the National Performance Framework Handbook for Urban Performance Reporting Indicators & Definitions. page 12
SPFS 2015
Griffith City Council Notes to the Special Purpose Financial Statements for the financial year ended 30 June 2015
Note 3. Sewerage Business Best Practice Management disclosure requirements 2015
Dollars Amounts shown below are in WHOLE DOLLARS (unless otherwise indicated)
1. Calculation and Payment of Tax-Equivalents [All Local Government Local Water Utilities must pay this dividend for tax-equivalents]
(i)
Calculated Tax Equivalents
95,000
(ii)
No of assessments multiplied by $3/assessment
24,804
(iii)
Amounts payable for Tax Equivalents [lesser of (i) and (ii)]
24,804
(iv)
Amounts actually paid for Tax Equivalents
-
2. Dividend from Surplus (i)
170,250
50% of Surplus before Dividends [Calculated in accordance with Best Practice Management for Water Supply and Sewerage Guidelines]
(ii)
No. of assessments x ($30 less tax equivalent charges per assessment)
(iii)
Cumulative surplus before dividends for the 3 years to 30 June 2015, less the cumulative dividends paid for the 2 years to 30 June 2014 & 30 June 2013 2015 Surplus
340,500
2014 Surplus 2014 Dividend
331,700 -
2013 Surplus 2013 Dividend
223,236
1,223,600
551,400 -
(iv)
Maximum dividend from surplus [least of (i), (ii) and (iii) above]
(v)
Dividend actually paid from surplus [refer below for required pre-dividend payment Criteria]
170,250 -
3. Required outcomes for 4 Criteria [To be eligible for the payment of a "Dividend from Surplus", ALL the Criteria below need a "YES"]
(i) (ii)
Completion of Strategic Business Plan (including Financial Plan)
YES
Pricing with full cost-recovery, without significant cross subsidies
YES
[Refer Item 2(a) in Table 1 on page 22 of the Best Practice Guidelines]
Complying charges
(a)
Residential [Item 2(c) in Table 1]
YES
(b)
Non Residential [Item 2(c) in Table 1]
YES
(c)
Trade Waste [Item 2(d) in Table 1]
YES
DSP with Commercial Developer Charges [Item 2(e) in Table 1]
YES
Liquid Trade Waste Approvals & Policy [Item 2(f) in Table 1]
YES
(iii)
Complete Performance Reporting Form
YES
(iv)
a. Integrated Water Cycle Management Evaluation
YES
b. Complete and implement Integrated Water Cycle Management Strategy
NO
(by 15 September each year)
page 13
SPFS 2015
Griffith City Council Notes to the Special Purpose Financial Statements for the financial year ended 30 June 2015
Note 3. Sewerage Business Best Practice Management disclosure requirements (continued) 2015
Dollars Amounts shown below are in WHOLE DOLLARS (unless otherwise indicated)
National Water Initiative (NWI) Financial Performance Indicators NWI F2
Total Revenue (Sewerage)
$'000
7,860
$'000
134,360
$'000
4,160
$'000
428
Total Income (s14) - Grants for Acquisition of Assets (s12a) - Interest Income (s10) - Aboriginal Communities W&S Program Income (w10a)
NWI F10
Written Down Replacement Cost of Fixed Assets (Sewerage) Written down current cost of system assets (s48)
NWI F12
Operating Cost (Sewerage) Management Expenses (s1) + Operational & Maintenance Expenses (s2)
NWI F15
Capital Expenditure (Sewerage) Acquisition of Fixed Assets (s17)
NWI F18
Economic Real Rate of Return (Sewerage)
%
1.37%
[Total Income (s14) - Interest Income (s10) - Grants for acquisition of Assets (s12a) - Operating cost (NWI F12) - Current cost depreciation (s3)] x 100 divided by [Written down current cost (ie. WDCC) of System Assets (s48) + Plant & Equipment (s34b)]
NWI F27
Capital Works Grants (Sewerage)
$'000
-
$'000
16,789
Grants for the Acquisition of Assets (12a)
National Water Initiative (NWI) Financial Performance Indicators Water & Sewer (combined) NWI F3
Total Income (Water & Sewerage) Total Income (w13 + s14) + Gain/Loss on disposal of assets (w14 + s15) minus Grants for acquisition of assets (w11a + s12a) - Interest Income (w9 + s10)
NWI F8
Revenue from Community Service Obligations (Water & Sewerage)
%
0.76%
Community Service Obligations (NWI F25) x 100 divided by Total Income (NWI F3)
NWI F16
Capital Expenditure (Water & Sewerage)
$'000
1,261
Acquisition of Fixed Assets (w16 + s17)
NWI F19
Economic Real Rate of Return (Water & Sewerage)
%
1.03%
[Total Income (w13 + s14) - Interest Income (w9 + s10) - Grants for acquisition of assets (w11a + s12a) - Operating Cost (NWI F11 + NWI F12) - Current cost depreciation (w3 + s3)] x 100 divided by [Written down replacement cost of fixed assets (NWI F9 + NWI F10) + Plant & equipment (w33b + s34b)]
NWI F20
Dividend (Water & Sewerage)
-
$'000
Dividend paid from surplus (2(v) of Note 2 + 2(v) of Note 3)
NWI F21
Dividend Payout Ratio (Water & Sewerage)
%
0.00%
Dividend (NWI F20) x 100 divided by Net Profit after tax (NWI F24)
page 14
SPFS 2015
Griffith City Council Notes to the Special Purpose Financial Statements for the financial year ended 30 June 2015
Note 3. Sewerage Business Best Practice Management disclosure requirements (continued) 2015
Dollars Amounts shown below are in WHOLE DOLLARS (unless otherwise indicated)
National Water Initiative (NWI) Financial Performance Indicators Water & Sewer (combined) NWI F22
Net Debt to Equity (Water & Sewerage)
%
2.04%
Overdraft (w36 + s37) + Borrowings (w38 + s39) - Cash & Investments (w30 + s31) x 100 divided by [Total Assets (w35 + s36) - Total Liabilities (w40 + s41)]
NWI F23
3
Interest Cover (Water & Sewerage) Earnings before Interest & Tax (EBIT) divided by Net Interest Earnings before Interest & Tax (EBIT):
2,721
Operating Result (w15a + s16a) + Interest expense (w4a + s4a) - Interest Income (w9 + s10) - Gain/Loss on disposal of assets (w14 + s15) + Miscellaneous Expenses (w4b + w4c + s4b + s4c) Net Interest:
1,032
Interest Expense (w4a + s4a) - Interest Income (w9 + s10)
NWI F24
Net Profit After Tax (Water & Sewerage)
$'000
1,674
$'000
127
Surplus before dividends (w15a + s16a) - Tax equivalents paid (Note 2-1(iv) + Note 3-1(iv))
NWI F25
Community Service Obligations (Water & Sewerage) Grants for Pensioner Rebates (w11b + s12b)
Notes:
1.
References to w (eg. s12) refer to item numbers within Special Schedules No. 5 & 6 of Council's Annual Financial Statements.
2.
The NWI Performance Indicators are based upon the National Performance Framework Handbook for Urban Performance Reporting Indicators & Definitions. page 15
page 16
page 17
Griffith City Council SPECIAL SCHEDULES for the year ended 30 June 2015
Place Council's Vision or Mission Statement here……
Special Schedules 2015
Griffith City Council Special Schedules for the financial year ended 30 June 2015
Contents
Page
Special Schedules1 - Special Schedule No. 1
Net Cost of Services
2
- Special Schedule No. 2(a) - Special Schedule No. 2(b)
Statement of Long Term Debt (all purposes) Statement of Internal Loans (Sect. 410(3) LGA 1993)
4 5
- Special Schedule No. 3 - Special Schedule No. 4
Water Supply Operations - incl. Income Statement Water Supply - Statement of Financial Position
6 10
- Special Schedule No. 5 - Special Schedule No. 6
Sewerage Service Operations - incl. Income Statement Sewerage Service - Statement of Financial Position
11 15 16
- Notes to Special Schedules No. 3 & 5 - Special Schedule No. 7
Report on Infrastructure Assets (as at 30 June 2015)
17
- Special Schedule No. 8
Financial Projections
n/a
- Special Schedule No. 9
Permissible Income Calculation
23
1
Special Schedules are not audited (with the exception of Special Schedule 9).
Background (i)
These Special Schedules have been designed to meet the requirements of special purpose users such as;
(ii)
the NSW Grants Commission the Australian Bureau of Statistics (ABS), the NSW Office of Water (NOW), and the Office of Local Government (OLG).
The financial data is collected for various uses including;
the allocation of Financial Assistance Grants, the incorporation of Local Government financial figures in national statistics, the monitoring of loan approvals, the allocation of borrowing rights, and the monitoring of the financial activities of specific services.
page 1
Special Schedules 2015
Griffith City Council Special Schedule No. 1 - Net Cost of Services for the financial year ended 30 June 2015
$'000 Function or Activity
Expenses from. Continuing. Operations.
Income from continuing operations Non Capital.
Net Cost. of Services. Capital.
Governance
1,619
20
2,724
Administration
6,422
768
14
(5,640)
Public Order and Safety Fire Service Levy, Fire Protection, Emergency Services Beach Control Enforcement of Local Govt. Regulations Animal Control Other Total Public Order & Safety
438 206 268 912
215 70 145 430
27 27
(196) (136) (123) (455)
Health
344
118
-
(226)
Environment Noxious Plants and Insect/Vermin Control Other Environmental Protection Solid Waste Management Street Cleaning Drainage Stormwater Management Total Environment
323 3,289 226 670 4,508
162 5,833 33 239 6,267
103 33 136
(161) 2,647 (193) (398) 1,895
Community Services and Education Administration & Education Social Protection (Welfare) Aged Persons and Disabled Children's Services Total Community Services & Education
414 20 434
45 14 59
11 11
(358) (6) (364)
Total Housing and Community Amenities
398 222 370 2,890 3,880
346 105 833 1,284
29 29
(52) (222) (265) (2,028) (2,567)
Water Supplies
5,947
8,367
64
2,484
Sewerage Services
6,257
7,969
50
1,762
Housing and Community Amenities Public Cemeteries Public Conveniences Street Lighting Town Planning Other Community Amenities
1,125
page 2
Special Schedules 2015
Griffith City Council Special Schedule No. 1 - Net Cost of Services (continued) for the financial year ended 30 June 2015
$'000 Expenses from. Continuing. Operations.
Function or Activity
Recreation and Culture Public Libraries Museums Art Galleries Community Centres and Halls Performing Arts Venues Other Performing Arts Other Cultural Services Sporting Grounds and Venues Swimming Pools Parks & Gardens (Lakes) Other Sport and Recreation Total Recreation and Culture
Income from continuing operations Non Capital.
Net Cost. of Services. Capital.
(524) (144) (156) (776) (614) (796) (2,384) (5,394)
897 304 190 1,066 876 1,998 2,488 7,819
173 110 34 290 116 1,177 29 1,929
200 50 146 25 75 496
Fuel & Energy
-
-
-
-
Agriculture
-
-
-
-
1 1
65 65
-
64 64
Transport and Communication Urban Roads (UR) - Local Urban Roads - Regional Sealed Rural Roads (SRR) - Local Sealed Rural Roads (SRR) - Regional Unsealed Rural Roads (URR) - Local Unsealed Rural Roads (URR) - Regional Bridges on UR - Local Bridges on SRR - Local Bridges on URR - Local Bridges on Regional Roads Parking Areas Footpaths Aerodromes Other Transport & Communication Total Transport and Communication
3,008 628 528 2,953 58 267 681 556 8,679
9 1,165 621 740 890 3,425
163 910 910 48 78 2,109
(2,836) 537 1,003 (2,043) (58) (219) 59 412 (3,145)
Economic Affairs Camping Areas & Caravan Parks Other Economic Affairs Total Economic Affairs
745 813 1,558
169 662 831
-
(576) (151) (727)
48,380
31,532
5,660
(11,188)
Mining, Manufacturing and Construction
Building Control Other Mining, Manufacturing & Construction Total Mining, Manufacturing and Const.
Totals â&#x20AC;&#x201C; Functions General Purpose Revenues
(2)
20,301
Share of interests - joint ventures & associates using the equity method
4
-
48,384
51,833
20,301 (4)
NET OPERATING RESULT
(1)
(1) As reported in the Income Statement
(2) Includes: Rates & Annual Charges (incl. Ex Gratia, excl. Water & Sewer), Non Capital General Purpose Grants,
5,660
9,109
Interest on Investments (excl. Ext. Restricted Assets) & Interest on overdue Rates & Annual Charges
page 3
Special Shedules 2015
Griffith City Council Special Schedule No. 2(a) - Statement of Long Term Debt (all purpose) for the financial year ended 30 June 2015
$'000 Principal outstanding at beginning of the year
Other Long Term Debt Ratepayers Advances Government Advances Finance Leases Deferred Payments Total Long Term Debt
Transfers Interest to Sinking applicable for Year Funds
at the end of the year
Non Current
180 1,630 184 1,994
900 20,439 401 21,740
1,080 22,069 585 23,734
101 101
-
101 101
-
101
-
-
1
-
-
101
-
-
1
2,095
21,740
23,835
-
1,596
-
-
1,605
Total
From Revenue
-
180
-
1,131 184 1,495
Sinking Funds
Current
Non Current
Total
720 19,860 206 20,786
900 20,938 401 22,239
-
-
-
1,453
20,786
22,239
-
-
-
180
-
-
1,570 34 1,604
1,078 195 1,453
page 4
Notes: Excludes (i) Internal Loans & (ii) Principal Inflows/Outflows relating to Loan Re-Financing. This Schedule is prepared using the face value of debt obligations, rather than fair value (which are reported in the GPFS). page 4
Special Schedules 2015
Total Debt
Principal outstanding
Debt redemption during the year
Current Classification of Debt Loans (by Source) Commonwealth Government Treasury Corporation Other State Government Public Subscription Financial Institutions Other Total Loans
New Loans raised during the year
Special Shedules 2015
Griffith City Council Special Schedule No. 2(b) - Statement of Internal Loans [Section 410(3) LGA 1993] for the financial year ended 30 June 2015
$'000 Summary of Internal Loans Amount originally raised
Total repaid during the year (Principal & Interest)
Principal Outstanding at end of year
General Water Sewer Domestic Waste Management Gas Other
2,138
84
1,195
Totals
2,138
84
1,195
Borrower (by purpose)
Note: The summary of Internal Loans (above) represents the total of Council's Internal Loans categorised according to the borrower. Details of Individual Internal Loans Lender (by purpose) Water Fund Water Fund Water Fund Water Fund Water Fund
Date of Minister's Approval N/A N/A 04/07/12 04/07/12 24/04/15
Date Raised 25/06/04 21/03/05 04/07/12 04/07/12 24/04/15
Term (years) 10 10 10 10 10
Dates of Maturity 24/06/14 21/03/15 01/04/17 01/04/17 24/04/25
Rate of Interest 6.00% 6.00% 3.57% 3.57% 2.35%
Amount Originally raised 488 50 500 200 900 2,138
Total repaid during year
Principal Outstanding (Princ. & Int.) at end of year 7 55 211 22 84 900 84 1,195
page 5
page 5
Special Schedules 2015
Borrower (by purpose) Library Services Library Services Aerodrome Land (Medical Students) Governance (Building) Totals
Special Schedules 2015
Griffith City Council Special Schedule No. 3 - Water Supply Income Statement Includes ALL INTERNAL TRANSACTIONS, ie. prepared on a Gross Basis. for the financial year ended 30 June 2015 Actuals 2015
Actuals 2014
2,113 404
2,157 336
-
-
- Mains c. Operation expenses d. Maintenance expenses
749 168
630 177
- Reservoirs e. Operation expenses f. Maintenance expenses
7 8
13
5 40 14
9 71 21
- Treatment j. Operation expenses (excluding chemical costs) k. Chemical costs l. Maintenance expenses
866 334 92
934 227 105
- Other m. Operation expenses n. Maintenance expenses o. Purchase of water
532 159 455
142 136 607
1,956 120
1,844 147
41 -
17 -
8,063
7,573
$'000
A
Expenses and Income Expenses
1.
Management expenses a. Administration b. Engineering and Supervision
2.
Operation and Maintenance expenses - Dams & Weirs a. Operation expenses b. Maintenance expenses
- Pumping Stations g. Operation expenses (excluding energy costs) h. Energy costs i. Maintenance expenses
3.
4.
5.
Depreciation expenses a. System assets b. Plant and equipment Miscellaneous expenses a. Interest expenses b. Revaluation Decrements c. Other expenses d. Impairment - System assets e. Impairment - Plant and equipment f. Aboriginal Communities Water & Sewerage Program g. Tax Equivalents Dividends (actually paid) Total expenses
page 6
Special Schedules 2015
Griffith City Council Special Schedule No. 3 - Water Supply Income Statement (continued) Includes ALL INTERNAL TRANSACTIONS, ie. prepared on a Gross Basis. for the financial year ended 30 June 2015 Actuals 2015
Actuals 2014
Residential charges a. Access (including rates) b. Usage charges
1,230 4,561
1,234 4,190
Non-residential charges a. Access (including rates) b. Usage charges
580 2,027
581 1,860
-
-
300
418
298 -
275 -
11. Grants a. Grants for acquisition of assets b. Grants for pensioner rebates c. Other grants
68 -
68 -
12. Contributions a. Developer charges b. Developer provided assets c. Other contributions
64 71
28 235
9,199
8,889
27
12
15. Operating Result
1,163
1,328
15a. Operating Result (less grants for acquisition of assets)
1,163
1,328
$'000
Income 6.
7.
8.
Extra charges
9.
Interest income
10. Other income 10a. Aboriginal Communities Water and Sewerage Program
13. Total income 14. Gain (or loss) on disposal of assets
page 7
Special Schedules 2015
Griffith City Council Special Schedule No. 3 - Water Supply Income Statement (continued) Includes ALL INTERNAL TRANSACTIONS, ie. prepared on a Gross Basis. for the financial year ended 30 June 2015 Actuals 2015
Actuals 2014
16. Acquisition of Fixed Assets a. New Assets for Improved Standards b. New Assets for Growth c. Renewals d. Plant and equipment
154 483 196
339 1,006 227
17. Repayment of debt a. Loans b. Advances c. Finance leases
913 -
1,238 -
-
-
1,746
2,810
97
82
21. Borrowing utilised a. Loans b. Advances c. Finance leases
-
-
22. Transfer from sinking fund
-
-
97
82
7,961 316 1,507 178
8,134 347 1,482 123
$'000
B
Capital transactions Non-operating expenditures
18. Transfer to sinking fund 19. Totals
Non-operating funds employed 20. Proceeds from disposal of assets
23. Totals
C
Rates and charges
24. Number of assessments a. Residential (occupied) b. Residential (unoccupied, ie. vacant lot) c. Non-residential (occupied) d. Non-residential (unoccupied, ie. vacant lot)
14
25. Number of ETs for which developer charges were received 26. Total amount of pensioner rebates (actual dollars)
$
ET
123,834
7 $
ET
123,015
page 8
Special Schedules 2015
Griffith City Council Special Schedule No. 3 - Water Supply Cross Subsidies for the financial year ended 30 June 2015
$'000
D
Yes
No
Amount
Best practice annual charges and developer charges*
27. Annual charges a. Does Council have best-practice water supply annual charges and usage charges*?
YES
If Yes, go to 28a. If No, please report if council has removed land value from access charges (ie rates)? NB. Such
charges for both residential customers and non-residential customers comply with section 3.2 of Water Supply, Sewerage and Trade Waste Pricing Guidelines, NSW Office of Water, December, 2002. Such charges do not involve significant cross subsidies.
b. Cross-subsidy from residential customers using less than allowance (page 25 of Guidelines) c. Cross-subsidy to non-residential customers (page 24 of Guidelines) d. Cross-subsidy to large connections in unmetered supplies (page 26 of Guidelines) 28. Developer charges a. Has council completed a water supply Development Servicing** Plan?
YES
b. Total cross-subsidy in water supply developer charges for 2014/15 (page 47 of Guidelines) ** In accordance with page 9 of Developer Charges Guidelines for Water Supply, Sewerage and Stormwater, NSW Office of Water, December, 2002. 29. Disclosure of cross-subsidies Total of cross-subsidies (27b +27c + 27d + 28b)
-
* Councils which have not yet implemented best practice water supply pricing should disclose cross-subsidies in items 27b, 27c and 27d above. However, disclosure of cross-subsidies is not required where a Council has implemented best practice pricing and is phasing in such pricing over a period of 3 years. page 9
Special Schedules 2015
Griffith City Council Special Schedule No. 4 - Water Supply Statement of Financial Position Includes INTERNAL TRANSACTIONS, ie. prepared on a Gross Basis. as at 30 June 2015 Actuals Current
Actuals Non Current
Actuals Total
ASSETS 30. Cash and investments a. Developer charges b. Special purpose grants c. Accrued leave d. Unexpended loans e. Sinking fund f. Other
1,772 8,600
-
1,772 8,600
31. Receivables a. Specific purpose grants b. Rates and Availability Charges c. User Charges d. Other
546 2,164 313
882
546 2,164 1,195
349
2,233
2,582
33. Property, plant and equipment a. System assets b. Plant and equipment
-
129,771 -
129,771 -
34. Other assets
-
-
-
35. Total assets
13,744
132,886
146,630
1
-
1
-
-
-
39. Provisions a. Tax equivalents b. Dividend c. Other
-
-
-
40. Total liabilities
1
-
1
13,743
132,886
146,629
$'000
32. Inventories
LIABILITIES 36. Bank overdraft 37. Creditors 38. Borrowings a. Loans b. Advances c. Finance leases
41. NET ASSETS COMMITTED EQUITY 42. Accumulated surplus 43 Asset revaluation reserve 44. TOTAL EQUITY
45. 46. 47.
Note to system assets: Current replacement cost of system assets Accumulated current cost depreciation of system assets Written down current cost of system assets
82,373 64,256 146,629
178,240 (48,469) 129,771 page 10
Special Schedules 2015
Griffith City Council Special Schedule No. 5 - Sewerage Service Income Statement Includes ALL INTERNAL TRANSACTIONS, ie. prepared on a Gross Basis. for the financial year ended 30 June 2015 Actuals 2015
Actuals 2014
1,152 345
971 290
Operation and Maintenance expenses - Mains a. Operation expenses b. Maintenance expenses
498 91
512 97
- Pumping Stations c. Operation expenses (excluding energy costs) d. Energy costs e. Maintenance expenses
628 125 62
562 131 80
- Treatment f. Operation expenses (excl. chemical, energy, effluent & biosolids management costs) g. Chemical costs h. Energy costs i. Effluent Management j. Biosolids Management k. Maintenance expenses
548 155 270 28 123
553 108 347 25 179
- Other l. Operation expenses m. Maintenance expenses
121 14
137 20
Depreciation expenses a. System assets b. Plant and equipment
1,743 113
1,664 120
Miscellaneous expenses a. Interest expenses b. Revaluation Decrements c. Other expenses d. Impairment - System assets e. Impairment - Plant and equipment f. Aboriginal Communities Water & Sewerage Program g. Tax Equivalents Dividends (actually paid)
1,491 4 -
1,565 6 -
Total expenses
7,511
7,367
$'000
A
Expenses and Income Expenses
1.
Management expenses a. Administration b. Engineering and Supervision
2.
3.
4.
5.
page 11
Special Schedules 2015
Griffith City Council Special Schedule No. 5 - Sewerage Service Income Statement (continued) Includes ALL INTERNAL TRANSACTIONS, ie. prepared on a Gross Basis. for the financial year ended 30 June 2015
$'000
Actuals 2015
Actuals 2014
6,026
5,813
Income 6.
Residential charges (including rates)
7.
Non-residential charges a. Access (including rates) b. Usage charges
788 707
786 686
Trade Waste Charges a. Annual Fees b. Usage charges c. Excess mass charges d. Re-inspection fees
41 163 -
41 215 -
-
-
159
216
11. Other income 11a. Aboriginal Communities Water & Sewerage Program
25 -
21 -
12. Grants a. Grants for acquisition of assets b. Grants for pensioner rebates c. Other grants
59 -
-
13. Contributions a. Developer charges b. Developer provided assets c. Other contributions
43 8
9 21
8,019
7,808
3
87
16. Operating Result
511
528
16a. Operating Result (less grants for acquisition of assets)
511
528
8.
9.
Extra charges
10. Interest income
14. Total income 15. Gain (or loss) on disposal of assets
page 12
Special Schedules 2015
Griffith City Council Special Schedule No. 5 - Sewerage Service Income Statement (continued) Includes ALL INTERNAL TRANSACTIONS, ie. prepared on a Gross Basis. for the financial year ended 30 June 2015 Actuals 2015
Actuals 2014
34 95 150 149
71 547 225
18. Repayment of debt a. Loans b. Advances c. Finance leases
-
-
19. Transfer to sinking fund
-
-
428
843
13
417
22. Borrowing utilised a. Loans b. Advances c. Finance leases
-
-
23. Transfer from sinking fund
-
-
13
417
7,138 286 738 106
7,147 341 793 114
$'000
B
Capital transactions Non-operating expenditures
17. Acquisition of Fixed Assets a. New Assets for Improved Standards b. New Assets for Growth c. Renewals d. Plant and equipment
20. Totals Non-operating funds employed 21. Proceeds from disposal of assets
24. Totals
C
Rates and charges
25. Number of assessments a. Residential (occupied) b. Residential (unoccupied, ie. vacant lot) c. Non-residential (occupied) d. Non-residential (unoccupied, ie. vacant lot)
14
26. Number of ETs for which developer charges were received 27. Total amount of pensioner rebates (actual dollars)
$
ET
107,817
3 $
ET
106,937
page 13
Special Schedules 2015
Griffith City Council Special Schedule No. 5 - Sewerage Service Cross Subsidies for the financial year ended 30 June 2015
$'000
D
Yes
No
Amount
Best practice annual charges and developer charges*
28. Annual charges a. Does Council have best-practice sewerage annual charges, usage charges and trade waste fees & charges*?
YES
If Yes, go to 29a. If No, please report if council has removed land value from access charges (ie rates)? NB. Such
charges for both residential customers and non-residential customers comply with section 4.2 & 4.3 of the Water Supply, Sewerage and Trade Waste Pricing Guidelines, NSW Office of Water, December, 2002. Such charges do not involve significant cross subsidies.
b. Cross-subsidy to non-residential customers (page 45 of Guidelines) c. Cross-subsidy to trade waste discharges (page 46 of Guidelines) 29. Developer charges a. Has council completed a sewerage Development Servicing** Plan?
YES
b. Total cross-subsidy in sewerage developer charges for 2014/15 (page 47 of Guidelines) ** In accordance with page 9 of Developer Charges Guidelines for Water Supply, Sewerage and Stormwater, NSW Office of Water, December, 2002. 30. Disclosure of cross-subsidies Total of cross-subsidies (28b + 28c + 29b)
-
* Councils which have not yet implemented best practice sewer pricing & liquid waste prising should disclose cross-subsidies in items 28b and 28c above. However, disclosure of cross-subsidies is not required where a Council has implemented best practice sewerage and liquid waste pricing and is phasing in such pricing over a period of 3 years. page 14
Special Schedules 2015
Griffith City Council Special Schedule No. 6 - Sewerage Service Statement of Financial Position Includes INTERNAL TRANSACTIONS, ie. prepared on a Gross Basis. as at 30 June 2015 Actuals Current
Actuals Non Current
Actuals Total
ASSETS 31. Cash and investments a. Developer charges b. Special purpose grants c. Accrued leave d. Unexpended loans e. Sinking fund f. Other
775 3,321
-
775 3,321
32. Receivables a. Specific purpose grants b. Rates and Availability Charges c. User Charges d. Other
2,034 277 -
-
2,034 277 -
33. Inventories
-
-
-
34. Property, plant and equipment a. System assets b. Plant and equipment
-
134,360 -
134,360 -
35. Other assets
-
-
-
36. Total Assets
6,407
134,360
140,767
-
-
-
779 -
19,140 -
19,919 -
-
-
-
779
19,140
19,919
5,628
115,220
120,848
$'000
LIABILITIES 37. Bank overdraft 38. Creditors 39. Borrowings a. Loans b. Advances c. Finance leases 40. Provisions a. Tax equivalents b. Dividend c. Other 41. Total Liabilities 42. NET ASSETS COMMITTED EQUITY 42. Accumulated surplus 44. Asset revaluation reserve 45. TOTAL EQUITY
46. 47. 48.
Note to system assets: Current replacement cost of system assets Accumulated current cost depreciation of system assets Written down current cost of system assets
63,103 57,745 120,848
176,555 (42,195) 134,360 page 15
Special Schedules 2015
Griffith City Council Notes to Special Schedule No.'s 3 & 5 for the financial year ended 30 June 2015
Administration
(1)
Engineering and supervision
(1)
(item 1a of Special Schedules 3 and 5) comprises the following:
(item 1b of Special Schedules 3 and 5) comprises the following:
•
Administration staff: − Salaries and allowance − Travelling expenses − Accrual of leave entitlements − Employment overheads.
•
Engineering staff: − Salaries and allowance − Travelling expenses − Accrual of leave entitlements − Employment overheads.
•
Meter reading.
•
•
Bad and doubtful debts.
•
Other administrative/corporate support services.
Other technical and supervision staff: − Salaries and allowance − Travelling expenses − Accrual of leave entitlements − Employment overheads.
Operational expenses (item 2 of Special Schedules 3 and 5) comprise the day to day operational expenses excluding maintenance expenses. Maintenance expenses (item 2 of Special Schedules 3 and 5) comprise the day to day repair and maintenance expenses. (Refer to Section 5 of the Local Government Asset Accounting Manual regarding capitalisation principles and the distinction between capital and maintenance expenditure). Other expenses (item 4c of Special Schedules 3 and 5) includes all expenses not recorded elsewhere. Revaluation decrements (item 4b of Special Schedules 3 and 5) is to be used when I,PP&E decreases in FV. Impairment Losses (item 4d & 4e of Special Schedules 3 and 5) are to be used when the carrying amount of an asset exceeds its recoverable amount (refer to page D-31). Aboriginal Communities Water and Sewerage Program (item 4f of Special Schedules 3 and 5) is to be used when operation and maintenance work has been undertaken on behalf of the Aboriginal Communities Water and Sewerage Program. Similarly, income for item 11a of Special Schedule 3 and item 12a of Special Schedule 5 are for services provided to the Aboriginal Communities Water and Sewerage Program and is not part of Council’s water supply and sewerage revenue. Residential charges (2) (items 6a, 6b and item 6 of Special Schedules 3 and 5 respectively) include all income from residential charges. Item 6 of Schedule 3 should be separated into 6a Access Charges (including rates if applicable) and 6b Usage Charges. Non-residential charges (2) (items 7a, 7b of Special Schedules 3 and 5) include all income from non-residential charges separated into 7a Access Charges (including rates if applicable) and 7b Usage Charges. Trade waste charges (item 8 of Special Schedule 5) include all income from trade waste charges separated into 8a Annual Fees, 8b Usage Charges and 8c Excess Mass Charges and 8d Re-inspection Fees. Other income (items 10 and 11 of Special Schedules 3 and 5 respectively) include all income not recorded elsewhere. Other contributions (items 12c and 13c of Special Schedules 3 and 5 respectively) incl. capital contributions for water supply or sewerage services received by Council under Section 565 of the Local Government Act. Notes: Administration and engineering costs for the development of capital works projects should be reported as part of the capital cost of the project and not as part of the recurrent expenditure (ie. in item 16 for water supply and item 17 for sewerage, and not in items 1a and 1b).
(1)
(2)
To enable accurate reporting of residential revenue from usage charges, it is essential for councils to accurately separate their residential (item 6) charges and non-residential (item 7) charges. page 16
Special Shedules 2015
Griffith City Council Special Schedule No. 7 - Report on Infrastructure Assets as at 30 June 2015
$'000
Asset Class
Asset Category
Buildings
Governance Administration Public Order & Safety Community Services & Education Housing & Community Amenities Water Services Sewerage Services Recreation & Culture Transport & Communication Economic Affairs Waste Services sub total
Other Structures Other Structures sub total
Roads
Required Annual Maintenance refer (2)
Actual Maintenance 2014/15 refer (3)
Written Down Value (WDV) refer (4)
500
25 10 5
25 5 10
-
10
500
Assets in Condition as a % of WDV 1
2
3 refer (4) & (5)
4
5
10,418 2,047 2,673
100% 0% 97%
0% 75% 3%
0% 25% 0%
0% 0% 0%
0% 0% 0%
5
2,687
57%
33%
10%
0%
0%
20 5 5 105 5 5 5 200
25 160 10 5 5 250
2,165 2,219 1,540 29,595 2,849 1,664 249 58,106
21% 47% 91% 77% 100% 44% 38% 75.6%
43% 53% 9% 15% 0% 21% 57% 16.7%
36% 0% 0% 8% 0% 11% 5% 7.1%
0% 0% 0% 0% 0% 24% 0% 0.7%
0% 0% 0% 0% 0% 0% 0% 0.0%
-
40 40
50 50
9,341 9,341
66% 66.0%
27% 27.0%
7% 7.0%
0% 0.0%
0% 0.0%
2,200 2,115 64 4 103 141 11 4,638
614 2,521 1,532 6 35 90 11 5 4,814
474 2,601 1,525 1 20 55 15 3 4,694
22,848 118,800 70,610 3,062 6,637 30,909 3,021 206 256,093
82% 80% 21% 4% 12% 17% 46% 50% 53.2%
17% 17% 75% 77% 52% 50% 35% 50% 38.8%
1% 3% 4% 19% 35% 32% 18% 0% 7.8%
0% 0% 0% 0% 1% 1% 1% 0% 0.2%
0% 0% 0% 0% 0% 0% 0% 0% 0.0% page 17
Special Sc
page xx
Sealed Roads Surface Sealed Roads Structure Unsealed Roads Bridges Footpaths Kerb and Gutter Carparks Street Lighting sub total
Estimated cost to bring up to a satisfactory standard refer (1)
Special Shedules 2015
Griffith City Council Special Schedule No. 7 - Report on Infrastructure Assets (continued) as at 30 June 2015
$'000 Estimated cost to bring up to a satisfactory standard refer (1)
Required Annual Maintenance refer (2)
Actual Maintenance 2014/15 refer (3)
Written Down Value (WDV) refer (4)
Water Supply Network
Reservoirs Pumping Stations - Potable Pumping Stations - Raw Buildings Water Supply & Treatment Plants Potable Water Supply Mains Raw Water Supply Mains sub total
96 135 534
96 5 53
100 5 50
24,072 1,275 27 4,052
565 866 272 2,468
113 318 77 662
100 300 70 625
9,749 79,132 6,866 125,173
Mains Pumping Station/s Treatment Buildings sub total
1,425 745 325 141 2,636
309 50 716 6 1,081
300 50 700 50 1,100
53,958 5,056 69,335 355 128,704
Drainage Pipes & Channels Drainage Pits Drainage Reserves & Basins sub total
-
55 55
130 130
33,541 9,634 2,157 45,332
Swimming Pools Parks & Gardens Infrastructure sub total
-
255 255
300 300
5,143 5,143
Sewerage Network
pag
Stormwater Drainage
Open Space/ Recreational Assets
1
2
3 refer (4) & (5)
4
5
0%
87%
0%
0%
13%
0%
91%
0%
9%
0%
100%
0%
0%
0%
0%
0%
22%
0%
78%
0%
14%
31%
0%
55%
0%
55%
30%
12%
1%
2%
39% 38.0%
20% 40.8%
34% 9.5%
0% 7.5%
7% 4.1%
32%
44%
19%
4%
1%
7%
54%
21%
18%
0%
40%
2%
57%
1%
0%
0% 35.2%
20% 21.7%
1% 39.5%
79% 3.1%
0% 0.4%
57%
33%
10%
0%
0%
52%
31%
14%
3%
0%
100% 58.0%
0% 31.0%
0% 10.4%
0% 0.6%
0% 0.0%
60% 60.0%
40% 40.0%
0% 0.0%
0% 0.0%
0% 0.0%
pag page 18
Specia
Asset Category
Specia
Asset Class
Assets in Condition as a % of WDV
Special Shedules 2015
Griffith City Council Special Schedule No. 7 - Report on Infrastructure Assets (continued) as at 30 June 2015
$'000
Asset Class
Asset Category
Estimated cost to bring up to a satisfactory standard refer (1)
Required Annual Maintenance refer (2)
Actual Maintenance 2014/15 refer (3)
Written Down Value (WDV) refer (4)
10,242
7,107
7,149
627,892
TOTAL - ALL ASSETS
Assets in Condition as a % of WDV 1
2
3 refer (4) & (5)
4
5
49.2%
32.9%
14.7%
2.3%
0.9%
Notes: (1).
(4).
Satisfactory is defined as “satisfying expectations or needs, leaving no room for complaint, causing satisfaction, adequate”. The estimated cost to bring assets to a satisfactory standard is the amount of money that is required to be spent on an asset to ensure that it is in a satisfactory standard. This estimated cost should not include any planned enhancements (ie.to heighten, intensify or improve the facilities). Required Annual Maintenance is “what should be spent to maintain assets in a satisfactory standard. Actual Maintenance is what has been spent in the current year to maintain the assets. Actual Maintenance may be higher or lower than the required annual maintenance due to the timing of when the maintenance actually occurs. Written Down Value is in accordance with Note 9 of Council's General Purpose Financial Statements
(5).
Infrastructure Asset Condition Assessment "Key"
(2). (3).
Excellent
2
Good
3
Average
4
Poor
5
Very Poor
No work required (normal maintenance) Only minor maintenance work required Maintenance work required Renewal required Urgent renewal/upgrading required
6
Condition
7
Condition
8
Condition
9
Condition
10
Condition
Description here… Description here… Description here… Description here… Description here…
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Special Schedules 2015
1
page 19
Special Schedules 2015
Griffith City Council Special Schedule No. 7 - Report on Infrastructure Assets (continued) for the financial year ended 30 June 2015
$ '000
Amounts 2015
Indicator 2015
Prior Periods 2014 2013
Infrastructure Asset Performance Indicators Consolidated 1. Building, Infrastructure & Other Structures Renewals Ratio Asset Renewals (Building, Infrastructure & Other Structures) (1) Depreciation, Amortisation & Impairment
82.25%
162.23%
173.41%
1.63%
0.86%
1.76%
7,149 7,107
1.01
1.15
1.04
11,141 10,931
1.02
1.26
1.74
7,297 8,872
2. Infrastructure Backlog Ratio Estimated Cost to bring Assets to a Satisfactory Condition Total value(2) of Infrastructure, Building, Other Structures & depreciable Land Improvement Assets
10,242 627,892
3. Asset Maintenance Ratio Actual Asset Maintenance Required Asset Maintenance
4. Capital Expenditure Ratio Annual Capital Expenditure Annual Depreciation
Notes (1)
Asset Renewals represent the replacement &/or refurbishment of existing assets to an equivalent capacity/performance as opposed to the acquisition of new assets (or the refurbishment of old assets) that increases capacity/performance. Asset Renewals include building, infrastructure & Other Structure assets only.
(2)
Written Down Value
page 20
Special Schedules 2015
Griffith City Council Special Schedule No. 7 - Report on Infrastructure Assets (continued) for the financial year ended 30 June 2015
Ratio %
200%
1. Building, Infrastructure & Other Structures Renewals Ratio
Commentary on 2014/15 Result Purpose of Asset Renewals Ratio
150% 100%
173.41%
162.23%
50% 0%
82.25%
2013
2014
To assess the rate at which these assets are being renewed relative to the rate at which they are depreciating.
2014/15 Ratio
82.25%
This ratio has fallen below the benchmark mainly due to some timing issues on the capital expenditure for the water and sewer assets. It is expected this will only impact on the 2014/15 year and the ratio will again be above 100% in the future.
2015
Benchmark: ――― Minimum >=100.00% Source for Benchmark: Code of Accounting Practice and Financial Reporting #23 2. Infrastructure Backlog Ratio 5.0%
Ratio is within Benchmark Ratio is outside Benchmark
Purpose of Infrastructure Backlog Ratio
Commentary on 2014/15 Result
This ratio shows what proportion the backlog is against the total value of a Council’s infrastructure.
This ratio continues to fall within the required benchmark and demonstrates Council's ongoing commitment to continuously renew and maintain its assets to a satisfactory condition.
2014/15 Ratio
1.63%
Ratio %
4.0% 3.0% 2.0% 1.0% 0.0%
1.8%
2013
0.9%
2014
1.6%
2015
Benchmark: ――― Maximum <0.02 Source for Benchmark: Code of Accounting Practice and Financial Reporting #23
Ratio is within Benchmark Ratio is outside Benchmark Commentary on 2014/15 Result
3. Asset Maintenance Ratio
Purpose of Asset Maintenance Ratio
1.40
2014/15 Ratio
1.01 x
Ratio (x)
1.20 1.00 0.80 0.60 0.40
1.04
1.15
2013
2014
1.01
0.20 0.00
2015
Compares actual vs. required annual asset maintenance. A ratio above 1.0 indicates Council is investing enough funds to stop the Infrastructure Backlog growing.
Benchmark: ――― Minimum >1.00 Source for Benchmark: Code of Accounting Practice and Financial Reporting #23
Council continues to invest in infrastructure to mitigate against any infrastructure backlog growing beyond an acceptable level. The timing of some capital maintenance projects has had some short term affect on this ratio, however, it is still above the required benchmark of 1.0 Ratio is within Benchmark Ratio is outside Benchmark Commentary on 2014/15 Result
4. Capital Expenditure Ratio
Purpose of Capital Expenditure Ratio
2014/15 Ratio
1.02 x
Ratio (x)
2.00 1.50 1.00
1.74 1.26
0.50 0.00
2013
2014
1.02
2015
To assess the extent to which a Council is expanding its asset base thru capital expenditure on both new assets and the replacement and renewal of existing assets.
Benchmark: ――― Minimum >1.10 Source for Benchmark: Code of Accounting Practice and Financial Reporting #23
Council's capital expenditure was down somewhat on previous years. This is mainly due to timing in some key capital projects which will now be undertaken in 2015/16. There was also a significant increase in depreciation & amortisation charges that negatively impact on this ratio which is now just under the required benchmark of 1.10 Ratio is within Benchmark Ratio is outside Benchmark page 21
Special Schedules 2015
Griffith City Council Special Schedule No. 7 - Report on Infrastructure Assets (continued) for the financial year ended 30 June 2015
$ '000
Water 2015
Sewer 2015
General(1) 2015
48.32%
40.92%
106.94%
80.35%
40.41%
222.16%
1.97%
2.05%
1.37%
0.16%
0.00%
1.39%
0.94
1.02
1.01
1.57
1.61
1.02
0.35
0.17
1.44
0.75
0.29
1.69
Infrastructure Asset Performance Indicators By Fund 1. Building, Infrastructure & Other Structures Renewals Ratio Asset Renewals (Building, Infrastructure & Other Structures) (2) Depreciation, Amortisation & Impairment prior period:
2. Infrastructure Backlog Ratio Estimated Cost to bring Assets to a Satisfactory Condition Total value(3) of Infrastructure, Building, Other Structures & Depreciable Land Improvement Assets
prior period:
3. Asset Maintenance Ratio Actual Asset Maintenance Required Asset Maintenance prior period:
4. Capital Expenditure Ratio Annual Capital Expenditure Annual Depreciation prior period:
Notes (1)
General Fund refers to all of Council's activities except for its Water & Sewer activities which are listed separately.
(2)
Asset Renewals represent the replacement &/or refurbishment of existing assets to an equivalent capacity/performance as opposed to the acquisition of new assets (or the refurbishment of old assets) that increases capacity/performance. Asset Renewals include building, infrastructure & Other Structure assets only.
(3)
Written Down Value
page 22
Special Schedules 2015
Griffith City Council Special Schedule No. 9 - Permissible Income Calculation for the financial year ended 30 June 2016
$'000
Calculation 2014/15
Calculation 2015/16
14,986 74 15,060
15,393 46 15,439
Notional General Income Calculation (1) Last Year Notional General Income Yield Plus or minus Adjustments (2) Notional General Income
a b c = (a + b)
Permissible Income Calculation Special variation percentage (3) or Rate peg percentage or Crown land adjustment (incl. rate peg percentage)
d
expiring Special variation amount plus Special variation amount or plus Rate peg amount or plus Crown land adjustment and rate peg amount sub-total
g
less
(or minus) last year's Carry Forward Total Valuation Objections claimed in the previous year sub-total
e f
h = d x (c-g) i=cxe j=cxf k = (c+g+h+i+j)
plus
l
less
m
Total Permissible income Notional General Income Yield Catch-up or (excess) result less
Income lost due to valuation objections claimed (4) (5) less Unused catch-up Carry forward to next year plus
n = (l + m)
0.00% 2.30% 0.00% 346 15,406
0.00% 2.40% 0.00% 371 15,810
(3) (3)
11 11
o=k+n
15,404
15,821
p
15,393 11
15,804 17
11
17
q=o-p r s t=q+r-s
Notes 1
The Notional General Income will not reconcile with rate income in the financial statements in the corresponding year. The statements are reported on an accrual accounting basis which include amounts that relate to prior years' rates income.
2
Adjustments account for changes in the number of assessments and any increase or decrease in land value occurring during the year. The adjustments are called "supplementary valuations" as defined in the Valuation of Land Act 1916.
3
The Special Variation Percentage is inclusive of the Rate Peg percentage and where applicable crown land adjustment.
4
Valuation objections are unexpected changes in land values as a result of land owners successfully objecting to the land value issued by the Valuer-General. Councils can claim the value of the income lost due to valuation objections in any single year.
5
Unused catch-up amounts will be deducted if they are not caught up within 2 years. Usually councils will have a nominal carry forward figure. These amounts can be adjusted for in setting the rates in a future year.
6
Carry forward amounts which are in excess (an amount that exceeds the permissible income) require Ministerial approval by order published in the NSW Government Gazette in accordance with section 512 of the Local Government Act 1993. The OLG will extract these amounts from councilsâ&#x20AC;&#x2122; Special Schedule 9 in the Financial Data Return (FDR) to administer this process.
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