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golden plains shire council

DRAFT

BUDGET 2022/23

acknowledgement of country Golden Plains Shire spans the Traditional lands of the Wadawurrung and Eastern Maar people. We Acknowledge them as the Traditional Owners and Custodians. Council pays its respects to Wadawurrung Elders past, present and emerging. Council also respects Eastern Maar Elders past, present and emerging. Council extends that respect to all Aboriginal and Torres Strait Islander People who are part of the Golden Plains Shire. Artwork: by Shu Brown

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

CONTENTS

1 OVERVIEW......................................................................................................................................................4 1.1 MAYOR’S INTRODUCTION ....................................................................................................................4 1.2 EXECUTIVE SUMMARY..........................................................................................................................5 1.3 BUDGET PREPARATION........................................................................................................................6 1.4 LINKAGE TO THE COUNCIL PLAN ........................................................................................................7 2 SERVICES, INITIATIVES AND SERVICE PERFORMANCE INDICATORS ...............................................10 2.1 STRATEGIC OBJECTIVES ...................................................................................................................10 2.2 EXTERNAL FACTORS ..........................................................................................................................29 2.3 INTERNAL FACTORS ...........................................................................................................................31 2.4 BUDGET PRINCIPLES ..........................................................................................................................32 2.5 LEGISLATIVE REQUIREMENTS ..........................................................................................................32 3 STATEMENTS...............................................................................................................................................33 3.1 COMPREHENSIVE INCOME STATEMENT .........................................................................................34 3.2 BALANCE SHEET ..................................................................................................................................35 3.3 STATEMENT OF CHANGES IN EQUITY ..............................................................................................36 3.4 STATEMENT OF CASH FLOWS ...........................................................................................................38 3.5 STATEMENT OF CAPITAL WORKS .....................................................................................................39 3.6 STATEMENT OF HUMAN RESOURCES .............................................................................................40 4 BUDGET ANALYSIS ....................................................................................................................................47 4.1 ANALYSIS OF COMPREHENSIVE INCOME STATEMENT .................................................................47 4.2 ANALYSIS OF BALANCE SHEET .........................................................................................................58 4.3 ANALYSIS OF STATEMENT OF CHANGES IN EQUITY .....................................................................60 4.4 ANALYSIS OF STATEMENT OF CASH FLOWS ..................................................................................62 4.5 ANALYSIS OF STATEMENT OF CAPITAL WORKS ............................................................................64 4.6 BORROWINGS ......................................................................................................................................77 4.7 KEY FINANCIAL TRENDS 2012-2023 ..................................................................................................79 5 LONG-TERM STRATEGIES .........................................................................................................................80 5.1 FINANCIAL PLAN / PROJECTIONS......................................................................................................80 5.2 FINANCIAL PERFORMANCE INDICATORS ........................................................................................81 5.3 NON-FINANCIAL RESOURCES............................................................................................................82 5.4 RATING INFORMATION ........................................................................................................................83 5.5 OTHER STRATEGIES AND PLANS......................................................................................................87 6 APPENDICES................................................................................................................................................88 6.1 DECLARATION OF RATES AND CHARGES .......................................................................................88 ABBREVIATIONS.........................................................................................................................................99 GLOSSARY ................................................................................................................................................101

Page 2 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Council’s 2022-23 Budget at a Glance (Per Comprehensive Income Statement)

How Council’s $53m revenue is generated ($'000)

Where Council will spend the money $46m ($'000)

Page 3 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

1 OVERVIEW 1.1 MAYOR’S INTRODUCTION Dear Residents I am pleased to present Council’s 2022-23 Budget to you. This Budget seeks to maintain and improve services and infrastructure as well as deliver projects and services that are valued by our community, within the 1.75% maximum rate increase as set by the Minister for Local Government. I believe this Budget answers many of the questions, priorities and concerns raised by the community over the last few years. The Budget has been prepared based on the adopted principles within the 2021-2025 Council Plan and Financial Plan. • •

• • •

Continued capital investment in infrastructure assets. Waste management charges are based on achieving full cost recovery to ensure this service is sustainable for the long term. In February 2020, the State Government released its waste related circular economy policy ‘Recylcing Victoria – A New Economy’. A key action included as the increase in the State Government landfill levy fees over 3 years to bring it in line with other States. Financial year 2022-23 is the final year of the landfill levy increase: the Budget includes an increase of $20 per tonne for disposal to landfill which converts to an increase of $10 per tenement. The 2022-23 annual charge has increased by $10 from $379 to $389. Existing fees and charges have been increased by 1.75% in line with the rate cap. Service levels to be maintained at 2018-19 levels with the aim to use less resources with an emphasis on innovation and efficiency. A projected surplus of $7.5m, however, it should be noted that the adjusted underlying result is a surplus of $0.1m after removing non-recurrent capital grants and capital contributions.

Capital works • Council will continue budgeted capital works as scheduled to maximize local business and employment opportunities Highlights • •

$46m spent on the delivery of services to the Golden Plains community. $18.8m investment in capital assets, including infrastructure, buildings, recreation, leisure and community facilities and plant machinery and equipment.

Staying sustainable We are committed to your future; by focusing on the Strategic Objectives created in partnership with the community in the Council Plan. Council will continue to review the services it delivers to ensure they are sustainable into the future. Cr Gavin Gamble Mayor – Golden Plains Shire Council

Page 4 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

1.2 EXECUTIVE SUMMARY Introduction The 2022-23 Budget has been prepared based on the adopted principles within the 2021-2025 Council Plan and Financial Plan. The Budget seeks to maintain and improve services and infrastructure as well as deliver projects and services that are valued by our community, and do this within the 1.75% rate increase mandated by the State Government. The Budget projects a surplus of $7.4m for 2022-23, however, it should be noted that the adjusted underlying result is a surplus of $0.1m after removing capital grants and capital contributions. Within the principles of the Council Plan, there have been some areas of increased focus for Council in the 2022-23 financial year. These include dedicated expenditure on infrastructure maintenance and renewal to ensure adequate service levels are maintained. Council has also ensured that all new initiatives have been evaluated against Council priorities and any savings identified have been re-directed into these priority areas. Key things Council are funding • •

Ongoing delivery of services to the Golden Plains community funded by a budget of $46m. These services are summarised in Section 2 of the Budget. Continued investment in capital assets of $18.8m. This consists of: o infrastructure totalling $17m (including roads, bridges, footpaths and cycleways($9.3m), recreation, leisure and community facilities ($5.8m), parks, open space and streetscapes ($2m); o buildings of $300k; and o Plant, machinery and equipment of $1.3m (including computers and telecommunications ($542k). The Statement of Capital Works can be found in Section 3 and further details on the capital works budget can be found in Section 4.5 of the Budget. Strategic Direction 1. Community

2. Liveability

Strategic Objectives • • • • • • • • •

3. Sustainability

• •

4. Prosperity

• • • • • • •

5. Leadership

• • •

Safe, resilient and proud communities Celebrating and connecting communities Community participation, engagement and ownership Valuing community diversity and inclusion Connected and accessible roads, crossings, paths and transport Supporting healthy and active living Provide for a diversity lifestyle and housing options Attractive and well-maintained infrastructure and public spaces Valuing and protecting nature, cultural heritage and the environment Effective and responsive waste services and education Responsibly maintaining and managing natural landscapes and resources Mitigating climate change and promoting clean / green technology Education, learning and skill development Supporting local producers, agriculture and business Improved options for shopping, hospitality, tourism and events Local employment and training Partnerships, advocacy and opportunities for investment Information and engagement to involve community in decision making Accountable and transparent governance and financial management Responsive service delivery supported by systems, resources and an engaged workforce Planning, advocating and innovating for the future

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DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

1.3 BUDGET PREPARATION This section lists the Budget processes to be undertaken in order to adopt the Budget in accordance with the Act and Regulations. Officers begin preparing the operating and capital components of the Annual Budget during the period December to February. These budgets are prepared based on the actions included in the Council Plan, which is developed and reviewed after undertaking detailed community engagement activities. A summary of the Draft Budget is then prepared and delivered to Councillors in March. A workshop between officers and Council is then conducted to make any alterations to the Draft Budget. A ‘proposed’ Budget is prepared in accordance with the Act and submitted to Council in late April for approval ‘in principle’. The Local Government Act 2020 no longer requires a formal section 223 process to be undertaken, as was previously the case under the Local Government Act 1989, but instead now requires that the budget be prepared in accordance with Councils Community Engagement Policy. Golden Plains Shire make the Draft Budget available for community feedback prior to finalising a Proposed Budget for adoption. The final step is for Council to adopt the Budget after receiving and considering any submissions from interested parties. The Budget is required to be adopted and a copy submitted to the Minister by 30 June. The key dates for the budget process are summarised below: Budget Process

Timing

1. Community Engagement Workshops

Feb

2. Analysis and consideration of Community Engagement workshop feedback

Feb

3. Officers prepare operating and capital budgets

Dec – March

4. Council receives Summary of Draft Budget for review

March/April

5. Council workshop/s conducted to review Draft Budget

March/April

6. Draft Budget submitted to Council for ‘in principle’ approval

April

7. Public notice advising intention to adopt Budget

April

8. Proposed Budget available for public inspection and comment

April

9. Submissions period closes (28 days)

May

10. Submissions considered by Council

June

11. Budget and submissions presented to Council for adoption

June

12. Copy of adopted Budget submitted to the Minister

June

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DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

1.4 LINKAGE TO THE COUNCIL PLAN This section describes how the Annual Budget links to the achievement of the Council Plan within an overall planning and reporting framework. This framework guides the Council in identifying community needs and aspirations over the long term (Community Vision and Financial Plan), medium term (Council Plan) and short term (Annual Budget) and then holding itself accountable (Annual Report).

Legislative Planning and accountability framework The Budget is a rolling four-year plan that outlines the financial and non-financial resources that Council requires to achieve the strategic objectives described in the Council Plan. The diagram below depicts the integrated planning and reporting framework that applies to local government in Victoria. At each stage of the integrated planning and reporting framework there are opportunities for community and stakeholder input. This is important to ensure transparency and accountability to both residents and ratepayers.

Source: Department of Jobs, Precincts and Regions The timing of each component of the integrated strategic planning and reporting framework is critical to the successful achievement of the planned outcomes.

Page 7 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Shire Profile Golden Plains Shire is a rural municipality situated between two of Victoria’s largest regional cities, Geelong and Ballarat, with a population of over 24,765 (2021) people across 56 vibrant rural communities. Renowned for its award-winning food and wine, iconic music festivals, goldfield heritage and friendly communities, Golden Plains Shire is an attractive destination both to visit and call home. New residents, particularly young families, are attracted to the area’s rural lifestyle, affordable housing and proximity to the services and jobs available in the Shire, as well as those in Melbourne, Geelong, Ballarat and the Surf Coast. Residents value the character of Golden Plains’ small townships and communities, local facilities and services, and natural environment. As one of the fastest growing regions in Victoria, boasting rich biodiversity and a broad range of flora and fauna, Golden Plains Shire has much to offer. Golden Plains also oﬀers many opportunities for businesses, investment, sustainable development and employment, with more than 1,982 businesses including farming, construction, retail and home-based businesses. The Shire has a strong agricultural sector, with a history of wool, sheep and grain production. Now-a-days the Shire is seeing strong growth in intensive agriculture, including poultry, pigs, beef and goat dairy, as well as the expansion of viticulture in the Moorabool Valley. This in turn has driven an increase in the regions tourism offering, with visitors attracted to the region’s picturesque wineries, gourmet food producers, agri-tourism and the monthly Golden Plains Farmers’ Market.

Our purpose Our Vision A healthy, safe, vibrant, prosperous and sustainable community supported by strong leadership, transparent governance and community partnerships - Our Community, Our Economy, and Our Pride.

Our Mission We will achieve our vision through: • • • • •

Demonstrating good governance and involving the community in decision making working and advocating in partnership with our community to address social, economic and environmental challenges Promoting gender equality and equity and inclusion for all sustaining a focus on long term outcomes and delivering increased public value through good decisionmaking and wise spending building awareness and strategic alliances with government, regional groups and community.

Our Values Honesty and Integrity We will act ethically and honestly and work to continue to build the trust and confidence of the community

Leadership We will demonstrate strong and collaborative community leadership

Accountability We will act in an open and transparent manner and be accountable to our community for our processes, decisions and actions

Adaptability We will implement progressive and creative responses to emerging issues and will continue to work to build organisational and community resilience

Fairness We will base our decision making on research, information and understanding of the needs and aspirations of the whole community and promote equitable access to the Shire’s services and public places. Page 8 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Key Planning consideration Service level planning Although councils have a legal obligation to provide some services such as animal management, local roads, food safety and statutory planning, most council services are not legally mandated, including some services closely associated with councils, such as libraries, building permits and sporting facilities. Further, over time, the needs and expectations of communities can change. Therefore councils need to have robust processes for service planning and review to ensure all services continue to provide value for money and are in line with community expectations. In doing so, councils should engage with communities to determine how to prioritise resources and balance service provision against other responsibilities such as asset maintenance and capital works. Community consultation needs to be in line with a councils adopted Community Engagement Policy and Public Transparency Policy. Golden Plains Shire is one of the leading producers of eggs and chicken meat in Victoria, producing nearly a quarter of Victoria’s eggs. Council is encouraging continued growth and investment in intensive agriculture, by establishing the Golden Plains Food Production Precinct, near Lethbridge, which is on track to become one of Victoria’s premier areas for intensive agriculture development and expansion. Council is recognised for engaging with its communities to build community spirit; and plan for growth and future facilities and services. Residents continue to support their townships, with high levels of participation in clubs, activities and volunteering. Looking to the future, Golden Plains Shire residents have shared their vision and priorities for the next 20 years in developing the Golden Plains Community Vision 2040 and through engagement undertaken to identify shorter term priorities for the Council Plan 2021-2025 and Budget. They identified the need to plan and manage the competing interests of a growing population whilst maintaining the Shire’s highly valued rural character, meet community service and infrastructure needs, and maintain and improve the Shire’s extensive road network. Golden Plains offers relaxed country living, with the services and attractions of Melbourne, Geelong and Ballarat just a stone’s throw away. With an abundance of events, attractions and activities, as well many great local businesses and breathtaking views, Golden Plains a great place to live, invest, taste, see and explore.

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DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

2 SERVICES, INITIATIVES AND SERVICE PERFORMANCE INDICATORS 2.1 STRATEGIC OBJECTIVES This section provides a description of the services and initiatives to be funded in the Budget for the 2022/23 year and how these will contribute to achieving the strategic objectives outlined in the Council Plan. It also describes several initiatives and service performance outcome indicators for key areas of Council’s operations. Council is required by legislation to identify major initiatives, initiatives and service performance outcome indicators in the Budget and report against them in their Annual Report to support transparency and accountability. The relationship between these accountability requirements in the Council Plan, the Budget and the Annual Report is shown below.

Source: Department of Jobs, Precincts and Regions Strategic Direction 1. Community

2. Liveability

Strategic Objectives • • • • • • • • •

3. Sustainability

• •

4. Prosperity

• • • • • • •

5. Leadership

• • •

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Strategic Direction 1: Community Strategic Objectives: 1.1 Safe, resilient, and proud communities

Golden Plains communities are supported to be safe, proud and resilient through education, services, infrastructure, places and advocacy.

1.2 Celebrating and connecting communities

Golden Plains connects to its indigenous Heritage and rich history and celebrates through arts, culture and events that bring communities together.

1.3 Community participation, engagement and ownership

Golden Plains residents participate and are engaged in their communities through activities, places and opportunities that build capacity and ownership.

1.4 Valuing community diversity and inclusion

Golden Plains values diversity and provides inclusive opportunities for residents of all ages, backgrounds and abilities to participate in their communities.

Strategic Objectives

1.1

1.3

Service area

Description of services provided

Emergency Management

This service ensures Council staff are prepared and our resources and facilities are ready to assist in an emergency. This service also chairs the multi-agency Municipal Emergency Management Planning Committee and organises the preparation of the Municipal Emergency Management Plan and the relevant subplans. Implementation of the Municipal Fire Management Plan which includes undertaking fire hazard inspections, completing maintenance in reserves and provides financial and physical support to the CFA for burning of Municipal land. To implement local laws, school crossing supervision, fire protection, emergency management and animal control programs to ensure the safety of residents and visitors to the Shire.

Fire Protection

Community Safety

Environmental Health

To protect and enhance the health of the public and the environment via a range of education and enforcement programs. To deliver services addressing domestic waste water management, food safety, immunisation and tobacco control regulations.

Exp

2020/21

2021/22

2022/23

Actual

Revised Budget

Budget

$'000

119

163

Rev

170

121

120

NET

(75)

(2)

Exp

269

351

342

Rev

NET

250

315

302

Exp

751

793

1,078

Rev

520

572

591

NET

230

221

487

Exp

601

635

666

Rev

346

340

345

NET

255

295

321

Active Ageing & Inclusion Home & Community Care Program for Younger People (HACC PYP)

Provision of individual and group support 'entry level' services including assessment to enhance the health and wellbeing of our community members whose functional limitations affect their ability to manage dayto-day activities and need support to live independently at home and stay connected to the community. Wellness and Reablement are an essential part of our service delivery and promote independence, improved quality of life, and support a ‘doing with’ approach that delivers positive outcomes for consumers, carers and communities. People who are eligible, include frail people under the age of 65, (50 years and younger for Aboriginal and Torres Strait Islander people), younger people with disabilities not eligible for the NDIS and carers.

Exp

402

638

Rev NET

235 167

256 382

Community Facilities

Improving the health and wellbeing of Golden Plains Shire residents and facilitating the development of healthy vibrant communities. Providing opportunity to support and access a range of services and programs at Council managed facilities across the Shire.

Exp

821

851

930

Rev

108

109

NET

765

743

821

Page 11 of 102

DRAFT BUDGET 2022-23 1.4

1.4

1.3

1.2

1.4

1.3

GOLDEN PLAINS SHIRE COUNCIL

Active Ageing and Inclusion Commonwealth Home Support Program (CHSP)

Provision of individual and group support 'entry level' services including assessment to enhance the health and wellbeing of our community members whose functional limitations affect their ability to manage dayto-day activities and need support to live independently at home and stay connected to the community. Wellness and Reablement are an essential part of our service delivery and promote independence, improved quality of life, and support a ‘doing with’ approach that delivers positive outcomes for consumers, carers and communities. To be eligible for the program, people must be 65 years of age and over, (50 years and over for Aboriginal and Torres Strait Islander people).

Active Ageing and Inclusion

Provision of individual and group support services including assessment to enhance the health and wellbeing of our community to support the needs of older residents and people living with disability.

Community Development

Arts and Culture

Youth Development

Volunteers

Supporting and strengthening local communities and local leadership through the development of Community Plans and Council’s community grants program.

Facilitating the development of community arts and cultural development projects and creative industries in collaboration with local artists and communities. Arts, culture and heritage is central to the quality of life and wellbeing of residents in Golden Plains Shire. The Youth Development program offers a range of accessible and inclusive activities, programs and events designed to improve opportunities for youth and young adults ages 12-25 years of age to connect, learn and lead in their community. This is achieved through youth informed practice and strong community partnerships and connections. Supporting volunteers to best service their communities through recruitment and retention, capacity building, developing new programs and achieving best practice in volunteer management.

Exp

1,341

1,842

Rev

1,083

1,149

NET

258

693

Exp

680

Rev

180

NET

500

Exp

769

910

838

Rev

131

NET

638

894

829

Exp

166

356

244

Rev

127

161

229

243

Exp

304

349

513

Rev

NET

228

276

428

Exp

NET

Rev

NET

Page 12 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Initiatives Service Area

Emergency Management

Major Initiatives

•

Chairs the multi-agency Municipal Emergency Management Planning Committee

•

Maintenance of Neighbourhood Safer Places

•

Preparation of the Municipal Emergency Management Plan and relevant subplans

•

Contribution to the Barwon Flood Warning System

•

Train for and prepare for the opening of Relief Centres in an emergency

•

Assist in accommodation and clothing for residents whose home is impacted by an emergency event Assist in mitigating, responding to and recovering from an emergency

• Community Facilities Active Ageing & Inclusion

•

Community Development

•

• •

• Arts & Culture

Youth Development

Implement improved systems and processes including an on-line facilities booking system Determine future approaches to transport as a result of the Community Transport trial and Department of Transport Study Deliver the Active Ageing and Inclusion Plan 2020-2024 to support the needs of older residents and people living with disability Deliver two rounds of the Community Strengthening Grants Program including grants across funding streams and determine processes for the delivery of Berrybank Windfarm grants Implement improvements to the Community Planning Program through delivery of the Community Planning Program Action Plan

•

History & Heritage - supporting the care and interpretation of our heritage assets (community and civic collections)

•

Facilitating opportunities for Creatives - brokering access to space and capacity building programs

•

Progress delivery of the Arts, Culture and Heritage Strategy 2022-2026

•

Facilitate opportunities for exhibitions, initiatives and arts programs

•

Develop a Youth Development Action Plan.

•

Progress the delivery of programming and operations of the Golden Plains Youth Hub Deliver programs from Engage and Freeza funding.

•

Service Performance Outcome Indicators Service

Food Safety Animal Management

Indicator

Health & Safety Health & Safety

2020/21 Actual

100% 100%

2021/22 Revised Budget

100% 100%

2022/23 Budget

100% 100%

Page 13 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Service Performance Outcome Indicators Service

Home and Community Care

Food safety

Indicator

Participation

Health and safety

Performance Measure

Participation in HACC service

Number of people that received a HACC service

(Percentage of the municipal target population that receive a HACC service)

Municipal target population for HACC services

Participation in HACC service by CALD people

Number of CALD people who receive a HACC service

(Percentage of the municipal target population in relation to CALD people that receive a HACC service) Critical and major noncompliance notifications

Municipal target population in relation to CALD people for HACC services Number of critical noncompliance outcome notifications and major non-compliance outcome notifications about a food premises followed up Number of critical noncompliance outcome notifications and major non-compliance outcome notifications about food premises

(Percentage of critical and major non-compliance notifications that are followed up by Council)

Animal Management

Health and safety

Computation

Animal management prosecutions (Number of successful animal management prosecutions)

× 100

x100

Number of successful animal management prosecutions

Page 14 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Strategic Direction 2: Liveability Strategic Objectives: 2.1 Connected and accessible roads, crossings, paths and transport

Liveability is supported through the provision of, and advocacy for roads, bridges, pedestrian / cycling paths and connected transport options.

2.2 Supporting healthy and active living

Liveability is supported through the provision of, and advocacy for facilities, initiatives and programs that enable healthy recreation, physical activity and social connection.

2.3 Provide for a diversity lifestyle and housing options

Liveability is supported by a diversity of areas, infrastructure and housing that balance the needs of developing communities and value the rural lifestyle of Golden Plains.

2.4 Attractive and well-maintained infrastructure and public spaces

Liveability is supported through advocacy for and provision of quality public spaces, infrastructure and services that deliver high standards of maintenance and cleanliness.

Strategic Objectives

2.3

2.1

2.2

Service area

Description of services provided

Statutory Planning

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

Building Control

Strategic Planning

Development Engineering

Community Transport

Health Promotion

Recreation Planning

To undertake a range of regulatory compliance actions to ensure a safe build environment for all Golden Plains Shire residents.

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

To provide engineering requirements to developments being approved within the Shire, ensuring WSUD priniciples are considered and implemented, together with best practice results.

The Community Transport service provides a flexible, responsive transport service for isolated residents to stay connected to services within the shire and beyond. Paid staff and volunteers provide the transport service and eligibility is based on individual circumstances.

Collaboratively working with community, government, health and wellbeing partners and agencies to support, protect and improve the health and wellbeing of residents.

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

2020/21

2021/22

2022/23

Actual

Revised Budget

Budget

$'000

Exp

887

1,009

1,190

Rev

1,409

1,262

1,465

NET

(522)

(253)

(276)

Exp

556

771

874

Rev

258

207

156

NET

299

564

718

Exp

577

1,614

777

Rev

431

121

NET

509

1,184

656

Exp

340

387

515

Rev

231

342

518

NET

109

(3)

Exp

182

156

Rev

NET

107

152

Exp

643

884

669

Rev

483

516

495

NET

161

368

174

Exp

486

592

741

Rev

1,161

4,623

NET

474

(568)

(3,883)

Page 15 of 102

DRAFT BUDGET 2022-23 2.2

2.2

2.1

Recreation Construction

Recreation Infrastructure maintenance

Major Projects

Sealed Roads Routine Maintenance

Local Roads Depreciation

Local Roads Resealing & Rehabilitation

Local Roads Improvements

GOLDEN PLAINS SHIRE COUNCIL Construction of community facilities, including halls, paths and trails, recreation reserves and pavilions, sporting facilities and playgrounds

Undertaking general maintenance of all Council owned and controlled land (DELWP), buildings and facilities and supporting communities that undertake these activities on behalf of Council. Maintenace completed in line with programs and Committee of Management agreements and conditions. Work completed through a mixture of in-house resources and contractors. 37% of this budget relates to depreciation. Planning and development of major projects, including halls, recreation reserves and pavilions and sporting facilities Major land development projects undertaken by Council are also included in this program.

Routine maintenance of the Road Register sealed local road network. Council road maintenance crew activities related to upkeep and maintenance of Councils 987km of sealed road network. Provision of roadside slashing and guidepost spraying (Fire prevention) for the sealed road network. Depreciation for sealed roads

Bituminous resealing of Council’s local sealed road network. Council depreciation of the sealed road network. 97% of this budget relates to depreciation. Repairs of major and significant road failures (Hazardous) not identified in capital works improvement program.

Road design to allow Council to submit grant applications. Majority of budget relates to income from these grant applications.

Gravel Roads Re-Sheeting & Routine Maintenance

Routine maintenance of the Road Register gravel road network. Council road maintenance crew activities related to upkeep and maintenance of Councils 692km of gravel road network. There are 69km of formed and unmaded roads not included on the road registers with minimal budget allocated to these roads. Reconstruction of gravel roads by gravel re-sheeting programs conducted on Council’s local gravel road network.

Gravel Road Depreciation

Depreciation for gravel roads

Bridge Maintenance

General maintenance of Council’s 138 bridges and major culverts. Maintenance activities are aligned to condition surveys and activities to keep assets safe and serviceable. Activities do not relate to asset improvement or upgrade. This budget includes income from grant funding applications. 44% of this budget relates to depreciation.

Exp

213

748

1,017

Rev

4,463

317

NET

(4,250)

432

1,000

Exp

3,271

3,361

3,484

Rev

140

394

NET

3,130

3,305

3,091

Exp

3,605

3,642

383

Rev

1,102

5,232

3,700

NET

2,502

(1,590)

(3,317)

Exp

1,948

1,662

1,537

Rev

192

190

196

NET

1,756

1,471

1,341

Exp

4,015

4,114

3,647

Rev

NET

4,015

4,114

3,647

Exp

453

416

457

Rev

NET

450

416

457

Exp

Rev

4,258

7,253

2,581

NET

(4,218)

(7,201)

(2,483)

Exp

1,457

1,436

1,217

Rev

NET

1,453

1,426

1,182

Exp

1,299

1,318

1,210

Rev

NET

1,299

1,318

1,210

Exp

703

678

980

Rev

618

822

NET

(143)

977

Page 16 of 102

DRAFT BUDGET 2022-23 2.1

2.4

2.3

2.1

2.4

2.1

2.4

Gravel Pits

Drainage Maintenance

Private Works

Line marking, Guideposts and Signs

Street Lighting

Bus Shelters

Paths and Trails

Tree Maintenance

Township Maintenance

GOLDEN PLAINS SHIRE COUNCIL Operation of Council Sago gravel pit. This budget relates to the extraction and use of Sago gravel within the Shire in line with licence requirements. Sago gravel is used in Council road projects, gravel re-sheeting and general gravel road maintenance. 20% of this budget relates to depreciation. Maintenance of Council’s significant township and rural drainage assets. This includes pipe systems, open drains, discharge points, treatment wetlands and kerb & channel. The budget is split between urban and rural drainage projects. 16% of this budget relates to depreciation. Provision of private works services for residents, other Councils and developers. External parties can request Council to provide quotation to complete works on their behalf. These requests normally relate to works that have potential impact on existing Council assets. These requests are dependant on Council resource availability. Maintenance of line-marking, and delineation in the form of guideposts and signage across Council’s local road network to Australian and VicRoads guidelines. This work includes maintenance and new signage as well as addressing customer requests. Provision of street lighting across Council’s local road network. This includes power costs associated with running streetlights, installation of new streetlights and maintenance where required.

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

Maintenance of Council’s network of footpaths and trails. Council maintain paths contructed from concrete, asphalt and gravel including all signage, drains and bollards. 58% of this budget relates to depreciation.

Tree maintenance works on Council’s local road network and managed land, to ensure community safety and in response to customer requests. Maintenance work is delivered via internal staff and contractors. Council receives over 400 customer requests per year for tree maintenance. Provision of all township maintenance services in accordance with Council policy. This includes street beautification works, roadside, parkland and recreation facility grass, horticulture and arboriculture maintenance. Street furniture maintenance and replacement. General litter removal and removal of graffiti. Maintenance work is delivered via a combination of internal staff and contractors

Exp

116

183

133

Rev

106

NET

Exp

762

804

1,325

Rev

NET

704

746

1,250

Exp

Rev

NET

Exp

314

274

309

Rev

NET

314

274

304

Exp

144

165

168

Rev

NET

141

165

168

Exp

Rev

NET

Exp

246

207

324

Rev

NET

245

157

274

Exp

643

991

904

Rev

NET

642

991

900

Exp

1,078

1,416

1,321

Rev

NET

1,073

1,382

1,262

Page 17 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Initiatives Service Area

Recreation Planning

Development Services

Major Initiatives

•

Continue implementation of the Sport and Active Recreation Strategy 2020-2030 and Play Space Strategy 2019-2029.

•

Undertake Master planning for recreation reserves.

•

Develop concept plans, detailed designs and seek funding opportunities for Sport and Active Recreation projects.

•

Undertake targeted planning scheme enforcement and compliance checks.

•

Further progress the Bannockburn South East PSP

•

Prepare Smythesdale & Cambrian Hill Structure Plans

•

Undertake a review of the Golden Plains Planning Scheme

•

Prepare the Golden Plains Settlement Strategy

•

Explore opportunities for the identification of new employment land within the Shire. Implement Council’s adopted Domestic Waste Water Management Plan.

• •

Implement a targeted inspection program to ensure high levels of swimming pool barrier compliance. Ensuring engineering requirements are implemented through the development process, including compliance with Council's Infrastructure Design Manual

Development Engineering

•

Health Promotion

•

Implement the Municipal Public Health and Wellbeing Plan 2021-2025.

•

Recreation Construction

•

Consider and implement priorities from the Community Services and Infrastructure Plan Ross Creek Play and Active Rec Upgrade

•

Leighdale Equestrian Centre Undercover Area

•

Rokewood Community Hub

•

Subject to grant funding, progress Linton Oval Upgrade, Rokewood Netball and Tennis Court Upgrade and Tracks & Trails Strategy Recreation Infrastructure maintenance

•

Working with Committee of Management groups to identify priority maintenance projects Service Planning & Asset Rationalisation Review

•

Sports Field Management Optimisation

•

Sealed road maintenance and rehabilitation

•

Yearly fire prevention program of roadside slashing

•

Ongoing road resealing activities

•

Major patching and maintenane

•

Deliver the Roads to Recovery Funding Program

•

Lobbying for Government and external road funding

•

Road Design investigation

• •

Road Management Practice Improvments (Systems, Policies and Community Engagement) Road Management Practice Improvements (Systems, Policies and Engagement)

•

Gravel road maintenance as per Customer Charter and maintenance program

•

Ongoing gravel resheeting program

• •

Bridge condition survey and revaluation program Lobbying for Government and external bridge funding

•

Bridge and large culvert routine maintenance

•

Sealed Roads Routine Maintenance Local Roads Resealing Local Roads Rehabilitation Local Roads Improvements

Gravel Roads Routine Maintenance Gravel Resheeting Bridge Maintenance

Page 18 of 102

DRAFT BUDGET 2022-23

• Tree Maintenance

•

GOLDEN PLAINS SHIRE COUNCIL

Obtaining contributions from other Councils where bridges are on Council boundaries Implement the strategies to address the Inverleigh Cypress Trees and Avenue of Significance.

• •

Develop strategies to address the Meredith Avenues of Significance. Development and implementation of proactive routine inspection and maintenance programs across the Shire.

•

Inventorisation of all Arboriculture Assets.

Line marking, Guideposts and Signs Street Lighting

•

Managing road user safety through line marking and sign maintenance

• •

Management of power costs for street lighting Conversion of lighting to energy efficient systems where possible

Township Maintenance

•

Working with Committees of Management, Progress Associations and Volunteers to deliver practice work programs across the Shire.

•

Township maintenance activities including mowing, horticulture, streetsweeping and irrigation maintenance.

•

Working with Community Coordinators to achieve community plan outcomes.

•

Maintenance of Council Paths & Trails

Paths and Trails

Service Performance Outcome Indicators Service

Indicator

2020/21

2021/22

2022/23

Actual

Revised Budget

Budget

100%

Statutory Planning

Decision making

Roads

Satisfaction

Service Performance Outcome Indicators Service

Statutory planning

Indicator

Decision making

Performance Measure

Council planning decisions upheld at VCAT (Percentage of planning application decisions subject to review by VCAT and that were upheld in favour of the Council)

Computation

Number of VCAT decisions that did not set aside Council's decision in relation to a planning application

Number of VCAT decisions in relation to planning applications Roads

Satisfaction

Satisfaction with sealed local roads (Community satisfaction rating out of 100 with how Council has performed on the condition of sealed local roads)

Community satisfaction rating out of 100 with how Council has performed on the condition of sealed local roads.

Page 19 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Strategic Direction 3: Sustainability Strategic Objectives: 3.1 Valuing and protecting nature, cultural heritage and the environment

Sustainability is provided through practices, education and advocacy that protect native vegetation and ecosystems and preserve cultural and natural heritage for future generations.

3.2 Effective and responsive waste services and education

Sustainability is provided through the efficient provision of waste management services and education to promote responsible behaviours and reduce waste to landfill.

3.3 Responsibly maintaining and managing natural landscapes and resources

Sustainability is provided through land management practices, community partnerships, initiatives and behaviours that enable a safe and thriving natural environment.

3.4 Mitigating climate change and promoting clean / green technology

Sustainability is provided through approaches to address climate change and its impact on health and the investigation and use of clean energy and technology solutions.

Strategic Objectives

3.1

3.2

Service area

Description of services provided

Environment Sustainability

To implement the Environment Strategy that includes the development of programs to address climate emissions and deliver specific actions to ensure the protection and enhancement of identified environmental assets. This includes the development of natural environment reserve management plans, ecological and cultural burning program and community engagement activities to promote specific environmental projects.

Garbage Collections

Municipal Tips

Litter Control

Delivery of the Waste and Resource Recovery Strategy. This includes the collection and disposal of domestic garbage and recyclables across the Shire. Management of ongoing shared services contracts including recycling, disposal and collection. Operation of the Rokewood Transfer Station including sorting and appropriate recycling and disposal. Rehabilitation and environmental monitoring of Council’s registered historic landfill sites. Control of general litter and illegal dumping that occurs across the Shire. Dumping is normally seen in remote areas of low traffic. Council investigate all dumping to identify sources. Dumped rubbish is collected and disposed of properly.

2020/21

2021/22

2022/23

Actual

Revised Budget

Budget

$'000

Exp

672

837

834

Rev

NET

586

765

788

Exp

2,686

3,336

3,751

Rev

3,143

3,718

3,904

NET

(457)

(381)

(153)

Exp

159

140

135

Rev

NET

124

120

108

Exp

Rev

NET

Page 20 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Initiatives Service Area

Garbage Collections

Municipal Landfills Environment Sustainability

Major Initiatives

•

Kerbside collection and disposal of garbage.

• •

Kerbside collection and treatment of recycling. Community communication, engagement and education of key waste management principles.

•

Deliver Waste and Resource Recovery Strategy.

• • • •

Operation of Rokewood transfer station Management of Governments new e-Waste policy Maintanence and protection of natural environment reserves across the Shire. Community communication, engagement and education of key environmental principles. Weed management and eradication. Deliver and implement the Emission Reduction Action Plan, including initiatives from Climate Emergency Plan Ongoing review and implementation of Council’s Environmental Strategy 20192027

• • •

Service Performance Outcome Indicators Service

Indicator

Waste Collection

Waste Diversion

Service Performance Outcome Indicators Service

Waste collection

Indicator

Waste diversion

Performance Measure

Kerbside collection waste diverted from landfill (Percentage of garbage, recyclables and green organics collected from kerbside bins that is diverted from landfill)

2020/21 Actual

36.97%

2021/22 Revised Budget

38.00%

2022/23 Budget

38.00%

Computation

Weight of recyclables and green organics collected from kerbside bins Weight of garbage, recyclables and green organics collected from kerbside bins

x100

Page 21 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Strategic Direction 4: Prosperity Strategic Objectives: 4.1 Education, learning and skill development

Prosperity will be enabled through early childhood development and advocacy for access to education, learning and skill development through all stages of life.

4.2 Supporting local producers, agriculture and business

Prosperity will be enabled through activities that connect and promote small businesses and support local producers and agriculture.

4.3 Improved options for shopping, hospitality, tourism and events

Prosperity will be enabled through local shopping, hospitality and a variety of businesses, events and activities that attract visitation and tourism.

4.4 Local employment and training

Prosperity will be enabled through incentives and assistance for training and initiatives that support local employment.

4.5 Partnerships, advocacy and opportunities for investment

Prosperity will be enabled through advocacy and the identification of investment opportunities, partnerships and projects.

Strategic Objectives

4.5

4.2

4.1

Service area

Description of services provided

Economic Development

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

Golden Plains Farmers’ Market

Maternal and Child Health

Children Services

Kindergartens

To provide a genuine farmers’ market experience for visitors and residents that strengthens opportunities for local growers and makers, supports the local economy and tourism and creates a vibrant community meeting place. Provides a comprehensive and focused approach for the promotion, prevention and early identification of the physical, emotional and social factors affecting young children and their families. The service supports child and family health, wellbeing and safety, focusing on maternal health and father inclusive practice as key enabler to optimise child learning and development. Improve the health and wellbeing of families by increasing access to a range of quality universal and specialist children and family services. Support access through advocacy and prommotion of services operated throughout the Shire including Council operated Private and Notfor-profit. Providing families choice and promoting quality services that meet community needs. Establish networks, develop relationships with service providers and consider gaps in community access to services. Early Years Management of five funded kindergartens and accompanying early learning facilities located at Bannockburn, Meredith, Rokewood, Inverleigh and Teesdale. Council also offer Pre Kindergarten programs to 3 year olds and in 2022 will introduce 5 hrs of Funded Kindergarten to this 3 year old cohort as part of the Departement of Education and Training 2 years of funded Kindergarten statewide reform. Council works closely with Incorporated Volunteer Parent Committees (Advisory Groups) to deliver quality education and care programs.

2020/21

2021/22

2022/23

Actual

Revised Budget

Budget

$'000

Exp

429

790

551

Rev

326

NET

103

743

550

Exp

Rev

NET

Exp

643

837

1,055

Rev

422

413

457

220

424

598

NET

Exp

374

502

312

Rev

NET

318

438

246

Exp

1,150

1,430

1,679

Rev

1,467

1,016

1,393

NET

(317)

413

286

Page 22 of 102

DRAFT BUDGET 2022-23 4.1

GOLDEN PLAINS SHIRE COUNCIL

Bannockburn Childrens Services

4.1

Family Day Care

4.1

Bannockburn Family Services Centre

4.1

Libraries

Improve the health and wellbeing of families by increasing access to a range of quality universal and specialist children and family services. Support access through advocacy and prommotion of services operated throughout the Shire including Council operated Private and Notfor-profit. Providing families choice and promoting quality services that meet community needs. Establish networks, develop relationships with service providers and consider gaps in community access to services. Golden Plains Shire Family Day Care Service operates a family day care service comprising of contracted Educators operating throughout the Shire within their own residences and from approved invenue facilities. Qualified educators provide education and care to between four and seven children per day and like childcare/ kindergartens are strictly regulated under National Regulation and Law. Some educators also provide before and after school care options for families. Management and operation of the integrated children’s service at Bannockburn, incorporating childcare and funded Kindergarten programs. The service caters for children from 6 weeks to school age. Providing an excellent fixed and mobile library service to residents of Golden Plains Shire through Council’s participation in the Geelong Regional Library Corporation.

Exp

954

Rev

1,045

NET

(92)

Exp

234

433

376

Rev

201

356

218

NET

158

Exp

176

267

354

Rev

136

224

225

NET

129

Exp

454

509

514

Rev

(154)

NET

608

508

513

Initiatives Service Area

Major Initiatives

Children Services

• • • • •

Development of Municipal Early Years Plan Development of infrastructure planning concepts for Early Years facilities Planning and implementation of Sleep and Settling program (MCH/DHHS) (ongoing) Planning and implementation of School readiness funding (ongoing) Planning and implementation of Funded 3 year old Kindergarten (commenced 2022)

Investment Attraction & Business Support

•

Continue to support business initiatives to recover from COVID-19

•

Implement the Tourism and Communications Strategy promoting the Three Trails

•

Golden Plains Farmers’ Market

•

Implement the new Economic Development, Tourism and Investment Attraction Strategy 2022-2032 Support local producers, business and tourism by conducting a monthly Farmer's Market and annual Twilight Market.

Service Performance Outcome Indicators Service

Maternal and Child Health Maternal and Child Health Maternal and Child Health Maternal and Child Health

Indicator

Participation in 4 week key age and stage visit Infant enrolments in the MCH service Participation in the MCH service Participation in the MCH service by Aboriginal children

2020/21

2021/22

2022/23

Actual

Revised Budget

Budget

95.27%

100%

100.68%

100%

84.58%

80%

85%

86.05%

80%

85%

Page 23 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Service Performance Outcome Indicators Service

Maternal and Child Health

Indicator

Participation

Performance Measure

Participation in MCH key ages and stages visits (Percentage of children attending the MCH key ages and stages visits)

Maternal and Child Health

Libraries

Participation

Computation

Number of children who attend the MCH service at least once (in the year) Number of children enrolled in the MCH service

Participation in MCH key ages and stages visits by Aboriginal children

Number of Aboriginal children who attend the MCH service at least once (in the year)

(Percentage of Aboriginal children attending the MCH key ages and stages visits) Active library borrowers in municipality

Number of Aboriginal children enrolled in the MCH service

(Percentage of the municipal population that are active library borrwers)

Sum of the population in the last 3 financial years

Sum of the number of active library borrowers in the last 3 financial years

Page 24 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Strategic Direction 5: Leadership Strategic Objectives: 5.1 Information and engagement to involve community in decision making

Council leadership will include the provision of timely information to community and deliberative engagement to inform and involve stakeholders in Council decision making.

5.2 Accountable and transparent governance and financial management

Council leadership will include operating in an open and transparent manner to ensure responsible governance and sustainable financial, asset and risk management.

5.3 Responsive service delivery supported by systems, resources and an engaged workforce

Council leadership will include the delivery of efficient and responsive service delivery supported by Council systems, processes and a healthy, productive workforce.

5.4 Planning, advocating and innovating for the future

Council leadership will include advocacy, innovation, partnerships and planning to progress the Golden Plains Community Vision 2040 and ensure a bright future for all.

Strategic Objectives

5.1

5.3

5.2

5.3

Service area

Description of services provided

Communications and Engagement

Articulate clearly Council initiatives, strategies, benefits and services to internal and external stakeholders through strong story-telling and professional design in communication channels including corporate publications, traditional and digital media and online. Deliver and support genuine engagement with local communities and GPSC residents.

Customer Service Centres

Governance

Elections

Meetings

Corporate Planning

Occupational Health and Safety

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

To promote Council's organisational values - pride, respect, integrity, collaboration and excellence in everything wo do. To ensure principles of 'good' governance principles guide decision making and contribute to the strategic direction of Council and outcomes for the community. Maintenance of voters’ rolls in readiness for elections.

Conduct Council meetings, committee meetings, workshops and other meetings of Council with management.

Maintenance of an integrated approach to corporate planning, financial planning, budgeting and resource allocation and the maintenance and measurement of organisational performance to meet customer service needs. To develop, build and identify effective management of Council's exposure to all forms of Occupational Health and Safety risk and to foster safer work places.

2020/21

2021/22

2022/23

Actual

Forecast

Budget

$'000

Exp

577

753

797

Rev

NET

522

753

797

Exp

612

688

784

Rev

NET

608

686

783

Exp

905

882

999

Rev

NET

898

868

997

Exp

176

Rev

NET

165

Exp

Rev

NET

Exp

1,159

1,516

1,593

Rev

NET

1,132

1,449

1,526

Exp

293

351

342

Rev

NET

292

347

342 Page 25 of 102

DRAFT BUDGET 2022-23 5.2

5.2

Risk Management

General revenue

Property and Rating

Corporate Reporting and Budgeting

Procurement and Contract Management

Borrowings

Plant Replacement

Asset Management

GOLDEN PLAINS SHIRE COUNCIL To develop, build and identify effective management of Council's exposure to all forms of risk and to foster safer places and environments within the municipality.

Levying of rates and charges, managing and collecting interest on rates, receipt of Victoria Grants Commission general purpose grant, managing investments to maximise interest and accounting for subdivisions handed to Council. Management of Council’s rating system, including levying rates and charges, outstanding interest and valuing all rateable properties.

Preparation of Council’s Annual Budget, annual financial statements, Strategic Resource Plan, and other statutory returns in accordance with statutory requirements.

Exp

Rev

NET

Exp

Rev

29,631

30,272

30,317

NET

(29,626)

(30,265)

(30,299)

Exp

717

818

758

Rev

252

458

NET

465

360

300

Exp

374

404

420

Rev

NET

372

398

414

Exp

339

382

355

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

Rev

NET

335

380

353

Effective management of Council borrowings.

Exp

291

261

228

Rev

NET

291

261

228

Exp

353

189

Management and replacement of Council’s plant and equipment in accordance with the plant replacement schedule.

Strategic Management of Council’s significant asset base including but not limited to Roads, Bridges, footpaths, buildings, recreation reserves, drainage systems, parks and playgrounds etc. 2020-21 budget includes the re-allocation of 2 FTEs, additional corporate overheads and $80k for an asset rationalisation review.

Rev

106

301

183

NET

(12)

Exp

623

1,063

727

Rev

NET

622

1,062

726

Page 26 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Initiatives Service Area

Major Initiatives

Comunications & Engagement

• • • •

Customer Service Centres

People and Culture

•

Implement the Customer Experience Strategy that ensures Golen Plains Shire Council is an agile, capable and sustainable Council into the future.

•

Implement customer-friendly processes including the Complaints Handling Policy and integration with the Council First system.

•

Implement the Gender Equality Action Plan to create leadership opportunities for diverse women, ensure an enabling workplace culture and embed a gender inclusive approach to community programs, services and infrastructure. Implement the requirements of the Local Government Act including development of the CEO Recruitment and Remuneration Policy and Workforce Plan. Implement the adopted Council Plan 2021-2025 in accordance with the provisions of the Local Government Act 2020.

• Corporate Planning

•

Governance

• •

Occupational Health and Safety

Deliver a new inclusive Communications, Events and Engagement Strategy. Implement Council's Community Engagement Policy and develop quality, genuine engagement for all residents, including strengthening the Councillor Engagement program. Review and update Council's digital communications channels including websites, social media, and e-newsletters including the e-Gazette and the Community Engagement Register. Undertake a photography project to build a diverse library of images and videos of Shire events, locations and people of all ages and abilities.

Implement policies that continue to promote transparency and accountability to support Council to achieve their short, medium and long term goals for the municipal community. Implement good governance and decision making processes and meet all legislative requirements of the Local Government Act 2020

•

Reviewing and updating Policies and Procedures

•

Provide a structured Occupational Health and Safety System to Golden Plains Shire Council. Upskill our Leaders in key Occupational Health and Safety Areas. Improve response to emerging hazards.

• • Risk Management

•

Implement and review Council’s Risk Management Framework and ensure all key risks have been measured and adequately controlled.

Records Management Digital Transformation

•

Implementation of a corporate Digitisation Plan for greater accessibility to corporate records. Delivery of the key actions of the Digital Transformation Strategy including embedding the Council First system into Council’s operations Enhance operations around GIS systems

Asset Management

•

• •

Migrate asset inspection programs to Assetic Maintenance including the annual road and footpath inspection program Implementation and population of the Assetic software system Adopt, monitor and deliver the improvements as identified in the Asset Plan 2022-2032

Service Performance Outcome Indicators Service

Governance

Indicator

Satisfaction

2020/21 Actual

47.00%

2021/22 Revised Budget

47.50%

2022/23 Budget

47.00%

Page 27 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Service Performance Outcome Indicators Service

Indicator

Performance Measure

Computation

Governance

Satisfaction

Satisfaction with Council decisions (Community satisfaction rating out of 100 with how Council has performed in making decisions in the interests of the community)

Community satisfaction rating out of 100 with how Council has performed in making decisions in the interests of the community

Strategic Objectives Summary

Strategic Objective 1: Community Strategic Objective 2: Liveability Strategic Objective 3: Sustinability Strategic Objective 4: Prosperity Strategic Objective 5: Leadership Operating (surplus)/deficit for the year

Net Cost (Revenue)

Expenditure

Revenue

$’000

4,029 8,901 839 2,516 (23,715) (7,429)

5,508 23,181 4,816 4,912 7,322 45,739

1,479 14,279 3,977 2,396 31,037 53,168

Performance Statement The service performance indicators detailed in the preceding pages will be reported on within the Performance Statement which is prepared at the end of the year as required by section 98 of the Act and included in the 2021-22 Annual Report. The Performance Statement will also include reporting on prescribed indicators of financial performance (outlined in section 5.2) and sustainable capacity, which are not included in this Budget report. The full set of prescribed performance indicators are audited each year by the Victorian Auditor General who issues an audit opinion on the Performance Statement. The major initiatives detailed in the preceding pages will be reported in the Annual Report in the form of a statement of progress in the report of operations.

Page 28 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

2.2 EXTERNAL FACTORS Local Government Amendment (Fair Go Rates) Act 2015 •

Local Government Amendment (Fair Go Rates) Act 2015 received Royal Assent on 2 December 2015. The Minister for Local Government has made a determination that the cap, which sets the maximum capped amount of rates and municipal charge revenue, will be an average 1.75% increase for the 2022-23 year.

Fire Services Property Levy Act 2012 •

Council will continue to collect the Fire Services Property Levy (FSPL), on behalf of the State Government, which was introduced on 1 July 2013. Hence, Council does not recognise this revenue and the levy is not included in any rating calculation or comparisons.

Local Authorities Superannuation Fund Defined Benefit Plan (LASF DB Plan) •

The LASF DB Plan is an industry wide defined benefit fund that current and past employees of Council are members of and Council has a legal obligation to meet any ‘calls’ made on the fund. The fund was closed to new members in 1993. As at 30 June 2020 the triennial actuarial review of the Plan determined the LASF DB Plan as in a satisfactory financial position, fully funded and that a ‘call’ was not required. This Plan is managed by Vision Super and is exposed to fluctuations in the market. No ‘call’ is expected in the short term and no provision has been made in 2022-23.

Local Government Costs •

The Budget has been framed taking into account the cost of delivering local government services. Research indicates that local government costs typically increase by around one per cent above the consumer price index (CPI). The CPI is a weighted basket of household goods and services. But, Council services are quite different to household services, since a greater proportion of costs are directed towards providing infrastructure and social and community services. These costs generally exceed other cost increases in the economy.

Insurance Costs •

The MAV WorkCare Scheme was Victoria’s only local government workers’ compensation self-insurance scheme. Council was a member of the scheme from 2017 until it ceased operations on 30 June 2021. The decision to cease the operation of MAV WorkCare followed WorkSafe Victoria’s refusal of the MAV’s application for renewal as a self-insurer. With the scheme now at an end, its council members will be required to absorb significant financial cost as required by WorkSafe which is an ongoing cost potentially until the latter half of 2027.

•

Council was a member of the MAV (Municipal Association of Victoria) Workcare Scheme for self-insurance. WorkSafe Victoria refused to renew MAV’s Workcare self-insurance licence in 2021-22 which resulted in Council having to source Workcare from another insurance provider and as a result we have anticipated to be at a higher cost than the historical premiums.

•

In addition, the past two years have seen a considerable hardening in the general insurance market, which resulted in higher reinsurance program costs. In addition to the hardening of the general insurance market, the scheme also saw higher than expected claims payments over 2019-20, including the largest claim in the scheme’s history (bush fires).

•

The 2022-23 budget includes an allowance for an increase in insurance premiums of $150,000 compared to the historial levels in 2020-21.

Interest Rates • •

Fixed interest rates on new long-term borrowings are assumed to be 2.0% per annum, noting no new borrowings are forecast for the 2022-23 year. Interest rates for investments are assumed to be between 0.1% and 0.6% per annum.

Household Waste Disposal •

In February 2020, the State Government released its waste related circular economy policy ‘Recycling Victoria – A New Economy’. A key action included was the increase in the State Government landfill levy fees over 3 years to bring it into line with other States. Financial year 2022-23 is the final year of the landfill levy increase: the Budget includes an increase of $20 per tonne for disposal to landfill which will increase the waste charge to $10 per tenement. Page 29 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Population Growth •

Future population growth from 2020 to 2036 is estimated to be 2.3% per annum.

Rates and Charges • • •

Total rates and charges of $26.5m include rates, municipal charge, special charges and garbage charge, supplementary rates and interest on rates and charges. The interest rate on outstanding rates and charges (per the Penalty Interest Rates Act 1983) is assumed to be 10.0% per annum. The rate can be reviewed at any stage during the year by the Attorney-General and this will be the rate that Council uses in accordance with the Local Government Act 1989. 10% of rates and charges raised in 2022-23 have been budgeted to remain outstanding at 30 June 2023.

Grants • • • •

The Federal Assistance Grants distributed via the Victoria Grants Commission is assumed to increase only marginally from the 2021-22 allocation. Operating grants have decreased by 0.25% to $9m. Capital grants have decreased by 9.5% to $7.6m. Further detail on grant revenue is provided in Note 4.1 and 4.5.

User Fees and Charges Some statutory fees and charges will increase and the level of income from these fees is generally assumed to increase by 1.5% as a result of growth in the level of activity. • Most of Council’s non-statutory fees and charges will increase by 1.5% in accordance with the Financial Plan. Payables •

•

Trade creditors are based on total capital expenditure, expenditure on Materials and Services and a portion of employee costs such as superannuation. The normal payment cycle is 30 days.

Receivables •

The balance of Other Debtors is based on collecting 95% of contributions, recoupments, grants, fees and charges raised during the year.

Economy •

Economic conditions are expected to remain stable during the budget period. Local Government plays a key role in the implementation of State and Federal Government economic development programs which impact on the level of capital works expenditure of Council.

Page 30 of 102

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GOLDEN PLAINS SHIRE COUNCIL

2.3 INTERNAL FACTORS Employee Costs •

Total Employee costs for Council staff is expected to increase by $970k or 5.4% from the 2021-22 budget.

•

Enterprise Bargaining Agreement increments as well as growth and movements between bandings contribute to this increase.

Impact of 2021-22 year on 2022-23 Budget •

The 2021-22 forecast Balance Sheet becomes the starting point for the 2022-23 financial year; therefore, this Statement holds the key to analysing the impact of last year’s operations on the new Budget.

•

The 2021-22 forecast as at 28 Feb 2022 remains consistent with the original Budget and any known material variance has been allowed for in the forecast. However, any subsequent movement to the forecast before 30 June 2022 will impact the opening Balance Sheet for 2022-23.

•

Transactions occurring in the 2021-22 year will have an impact on the 2022-23 Budget. These include such items as closing cash balance, capital purchases and borrowings. These will impact opening cash balance, depreciation and interest respectively.

Councillor and Mayoral Allowances •

In accordance with Local Government Act 2020, Section 39, commencing 6 April 2020, Council will pay the allowance for the Mayor, Deputy Mayor and Councillors in accordance with a Determination of the Victorian Independent Remuneration Tribunal under the Victorian Independent Remuneration Tribunal and Improving Parliamentary Standards Act 2019.

•

Since December 2019, Golden Plains Shire Council has been classified as a Category 2 council (mid-level), which currently allows for the following thresholds: Allowance Councillor

Annualised Thresholds From 1 July 2022 $30,487

Deputy Mayor

$48,951

Mayoral

$97,902

The Mayor contributes a component of their salary for the use of a motor vehicle to conduct mayoral duties.

Page 31 of 102

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GOLDEN PLAINS SHIRE COUNCIL

2.4 BUDGET PRINCIPLES The Budget also takes into account the following principles: • • • • • • • • • • • • • • • •

The financial result should be consistent with Council’s Long Term Financial Plan, to ensure long-term sustainability. All strategies contained within the Council Plan for the 2022-23 year should be funded in the Budget. Rates and charges are levied in accordance with Council’s Rating Strategy and in compliance with the Local Government Act 2020. Spending and rating policies should be consistent with a reasonable degree of stability in the level of the rates burden. Council should have regard to the effect on future generations of decisions made. Staffing levels should be in accordance with Council’s Financial Plan. Only one-off capital projects should be funded from any retained earnings balance. Debt finance can be used where appropriate as per Council’s Borrowing Policy. Cash reserves should be maintained at appropriate levels. Long-term assets should be managed to maximise community benefit. Existing fees and charges should be increased in line with Council’s Financial Plan or market forces. New revenue sources should be identified wherever possible. New initiatives or new employee proposals should be justified through a business case. Council recognises that government grants are a crucial element of financial sustainability. Council’s Budget should take into account all of Council’s other strategic plans. Financial risks faced by Council should be managed having regard to economic circumstances.

2.5 LEGISLATIVE REQUIREMENTS Under the Local Government Act 2020 (the Act), Council is required to implement the principles of sound financial management. The principles of sound financial management are that a Council must: •

Manage financial risks faced by the Council prudently, having regard to economic circumstances

•

Pursue spending and rating policies that are consistent with a reasonable degree of stability in the level of the rates burden

•

Ensure that decisions are made and actions are taken having regard to their financial effects on future generations and

•

Ensure full, accurate and timely disclosure of financial information relating to Council

Under the Act, Council is required to prepare and adopt an Annual Budget for each financial year. The Budget is required to include certain information about the rates and charges that Council intends to levy as well as a range of other information required by the Local Government (Planning and Reporting) Regulations 2020 (the Regulations) which support the Act. The 2022-23 Budget, which is included in this report, is for the year 1 July 2022 to 30 June 2023 and is prepared in accordance with the Act and Regulations. The Budget includes financial statements being a Comprehensive Income Statement, Balance Sheet, and Statement of Changes in Equity, Statement of Cash Flows and a Statement of Capital Works. The Budget also includes a Statement of Human Resources. These statements have been prepared for the year ended 30 June 2023 in accordance with Accounting Standards and other mandatory professional reporting requirements and in accordance with the Act and Regulations. It also includes detailed information about the rates and charges to be levied, the capital works program to be undertaken and other financial information, which Council requires in order to make an informed decision about the adoption of the Budget. The Budget includes consideration of a number of long term strategies to assist Council in considering the Budget in a proper financial management context. These include a Financial Plan (Section 5.1), Rating Strategy and other strategies as detailed in Services, Initiatives and Service Performance Indicators (Section 2).

Page 32 of 102

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GOLDEN PLAINS SHIRE COUNCIL

3 STATEMENTS This section presents information in regard to the Financial Statements and Statement of Human Resources. The budget information for the year 2022-23 has been supplemented with projections to 2025-26 extracted from the Financial Plan. This section includes the following financial statements prepared in accordance with the Local Government Act 1989 and the Local Government (Planning and Reporting) regulations 2014. Comprehensive Income Statement Balance Sheet Statement of Changes in Equity Statement of Cash Flows Statement of Capital Works Statement of Human Resources

Pending Accounting Standards The 2022-23 budget has been prepared based on the accounting standards applicable at the date of preparation. It has been updated to include the impact of AASB 16 Leases, AASB 15 Revenue from Contracts with Customers and AASB 1058 Income of Not-for-Profit Entities. There are no pending standards that are likely to impact on the 2022-23 financial statements.

Page 33 of 102

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GOLDEN PLAINS SHIRE COUNCIL

3.1 COMPREHENSIVE INCOME STATEMENT For the four years ending 30 June 2026 Note

Operating Revenue

Budget

2021-22

2022-23

2023-24

2024-25

2025-26

$’000

Projections

Rates and Charges Statutory fees and fines

4.1.1 4.1.2

25,668 740

26,519 802

29,340 810

31,864 818

32,881 826

User Fees

4.1.3

2,154

2,234

2,273

2,313

2,358

Grants - Operating

4.1.4

11,961

9,080

9,207

9,344

9,508

Grants - Capital

4.1.5

8,350

7,559

8,017

4,529

6,403

Contributions - monetary

4.1.6

2,775

1,811

2,042

2,078

2,119

Contributions - non-monetary

4.1.7

1,125

1,145

1,165

1,188

Net Gain/(Loss) on Disposal of Property, Infrastructure

4.1.8

2,000

3,936

3,332

4,133

5,413

Other Income

4.1.9

102

250

54,846

53,168

56,416

56,494

60,946

Total Income Operating Expenditure Employee costs

4.1.10

(17,952)

(18,922)

(19,803)

(20,700)

(21,664)

Materials and Services

4.1.11

(19,398)

(16,893)

(17,309)

(17,612)

(17,964)

Bad & Doubtful Debts

4.1.12

(131)

(60)

(62)

(63)

(66)

Depreciation & amortisation Borrowing Costs

4.1.13 4.1.14

(9,239) (272)

(9,268) (227)

(9,438) (324)

(9,603) (340)

(9,766) (350)

Other Expenses

4.1.15

(292)

(368)

(289)

(294)

(300)

(47,284)

(45,739)

(47,225)

(48,612)

(50,110)

7,563

7,429

9,191

7,882

10,836

7,563

7,429

9,191

7,882

10,836

Total Expenses Surplus / (Deficit) for the year Other comprehensive income Total comprehensive result * Notes are included in Section 4.1

Page 34 of 102

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GOLDEN PLAINS SHIRE COUNCIL

3.2 BALANCE SHEET For the four years ending 30 June 2026

Budget

2021-22 $’000

2022-23 $’000

2023-24 $’000

2024-25 $’000

2025-26 $’000

11,595

8,753

12,020

16,149

21,827

1,062

1,697

2,911

2,997

3,087

694

433

482

532

622

13,378

10,899

15,438

19,703

25,561

Investments in associates and joint ventures

791

636

649

694

724

Other non-current financial assets

240

178

214

304

364

487,548

524,777

530,247

532,831

537,821

488,579

525,591

531,110

533,829

538,369

501,957

536,490

546,548

553,532

563,930

Trade and Other Payables

4,039

4,978

4,147

3,547

3,467

Trust Funds and Deposits

752

1,026

753

653

733

Provisions

3,904

3,303

4,031

4,201

4,372

Interest bearing loans and borrowings

2,244

1,652

1,441

1,474

1,658

10,939

10,959

10,372

9,875

10,230

Provisions

3,162

2,202

2,443

2,148

1,847

Interest bearing loans and borrowings

9,588

8,510

9,723

9,617

9,125

12,750

10,712

12,166

11,765

10,972

23,689

21,671

22,538

21,640

21,202

478,268

514,819

524,010

531,892

542,728

Accumulated Surplus

208,910

217,082

226,273

234,155

244,991

Reserves

269,358

297,737

478,268

514,819

524,010

531,892

542,728

Note

Projections

Current Assets Cash and cash equivalents Trade and Other Receivables Inventories - Consumables Non-current assets classified as held for sale Other Assets Total Current Assets

4.2.1

Non-Current Assets

Property, infrastructure, plant and equipment Total Non-Current Assets

4.2.2

TOTAL ASSETS Current Liabilities

Total Current Liabilities

4.2.3

Non-Current Liabilities

Total Non-Current Liabilities

4.2.4

TOTAL LIABILITIES NET ASSETS Equity

TOTAL EQUITY

* Notes are included in Section 4.2

Page 35 of 102

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GOLDEN PLAINS SHIRE COUNCIL

3.3 STATEMENT OF CHANGES IN EQUITY

Forecast for the year ending 30 June 2022

Balance at beginning of the financial year Surplus/(deficit) for the year Net asset revaluation increment/(decrement) Transfers to other reserves Transfers from other reserves Balance at end of the financial year

For the year ending 30 June 2023

Accumulated

Revaluation

Other

Total $'000 500,085

Surplus $'000 192,905

Reserve $'000 294,867

Reserves $'000 12,313

7,305

(973)

973

9,906

(9,906)

507,390

209,143

294,867

3,380

Accumulated

Revaluation

Other

Total $'000 507,390

Surplus $'000 209,143

Reserve $'000 294,867

Reserves $'000 3,380

7,429

(1,110)

1,110

1,620

(1,620)

514,819

217,082

294,867

2,870

Accumulated

Revaluation

Other

Total

Surplus

Reserve

Reserves

$'000 514,819

$'000 217,082

$'000 294,867

$'000 2,870

9,191

524,010

226,273

294,867

2,870

Note

Page 36 of 102

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GOLDEN PLAINS SHIRE COUNCIL

For the year ending 30 June 2025 Note

Accumulated

Revaluation

Other

Total

Surplus

Reserve

Reserves

$'000

524,010

226,273

294,867

2,870

7,882

531,892

234,155

294,867

2,870

Accumulated

Revaluation

Other

Total

Surplus

Reserve

Reserves

$'000 531,892

$'000 234,155

$'000 294,867

$'000 2,870

10,836

542,728

244,991

294,867

2,870

For the year ending 30 June 2026 Note

Page 37 of 102

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GOLDEN PLAINS SHIRE COUNCIL

3.4 STATEMENT OF CASH FLOWS For the four years ending 30 June 2026

Note

Forecast

Budget

2021-22 $’000

2022-23 $’000

2023-24 $’000

2024-25 $’000

2025-26 $’000

Receipts from Ratepayers

27,352

27,862

30,220

32,501

34,854

Grants

19,369

17,050

17,224

13,872

15,911

106

129

180

239

250

User Fees

2,966

3,132

2,159

2,197

2,311

Contributions and Recoupments

1,667

1,721

1,940

1,974

2,077

Payments to Employees

(18,354)

(18,846)

(20,199)

(19,044)

(21,447)

Payments to Suppliers

(22,415)

(19,891)

(17,655)

(16,731)

(17,784)

1,694

1,219

1,059

1,004

1,067

12,465

12,451

15,001

16,083

17,306

(2,197)

(300)

(3,815)

(1,415)

(2,415)

(12,546)

(8,304)

(7,755)

(9,225)

(8,250)

(1,948)

(1,087)

(1,297)

(892)

(699)

(261)

(400)

(414)

(400)

(9,020)

(8,846)

(3,195)

(3,300)

(3,620)

3,703

3,485

4,214

438

504

634

(22,925)

(14,584)

(12,111)

(11,444)

(11,240)

(271)

(227)

(311)

(324)

(340)

(1,463)

(1,629)

(1,312)

(1,501)

(1,311)

2,000

1,315

1,264

(1,734)

(1,856)

377

(510)

(387)

(12,194)

(3,989)

4,129

5,679

Cash and cash equivalents at the beginning of the financial year

24,936

12,742

8,753

12,020

16,149

Cash and cash equivalents at the end of the financial year

12,742

8,753

12,010

16,149

21,827

Projections

Cash Flows From Operating Activities (Inclusive of GST where applicable)

Interest Received

Net GST Refunded Trust Funds Net cash provided by/(used in) Operating Activities

4.4.1

Cash Flows From Investing Activities (Net of GST)

Payment for Land & Buildings Payment for Infrastructure Assets Payment for Plant & Machinery Payment for Furniture & Equipment Payment for Other Structures Proceeds from Sale of Land Proceeds from Sale of Assets Net cash provided by/(used in) Investing Activities

4.4.2

Cash Flows From Financing Activities Interest Paid Repayment of Borrowings Proceeds from Loan Net cash provided by/(used in) Financing Activities Net Increase/(Decrease) in Cash and cash equivalents

4.4.3

3,267

* Notes are included in Section 4.4 Page 38 of 102

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3.5 STATEMENT OF CAPITAL WORKS For the four years ending 30 June 2026 Budget

Budget

2021-22

2022-23

2023-24

2024-25

2025-26

$’000

Land

Land improvements

1,000

Total land

1,000

Buildings – specialised

160

150

2,640

1,165

2,165

Buildings – unspecialised

175

150

175

250

Heritage buildings

Building improvements

Leasehold improvements

335

300

2,815

1,415

2,415

335

300

3,815

1,415

2,415

2,243

1,087

1,297

892

542

261

400

414

400

2,785

1,348

1,487

1,711

1,292

Roads

8,876

4,164

4,650

4,750

5,050

Bridges

1,782

2,760

2,000

2,100

2,200

Footpaths and cycleways

600

400

420

Drainage Recreational, leisure and community facilities

355

980

500

600

2,218

5,826

1,970

2,900

2,720

800

1,000

Parks, open space and streetscapes

925

1,965

1,225

650

Off street car parks

100

Other infrastructure

205

155

180

15,061

17,150

10,950

12,525

11,870

18,181

18,798

16,252

15,651

15,577

Note

Strategic Resource Plan Projections

Property

Total buildings

4.5

Total property Plant and equipment Heritage plant and equipment Plant, machinery and equipment Fixtures, fittings and furniture Computers and telecommunications Library books Total plant and equipment

4.5

Infrastructure

Waste management

Total infrastructure

4.5

Total capital works expenditure Represented by: New asset expenditure

4.5.3

2,510

1,457

1,665

1,740

1,765

Asset renewal expenditure

4.5.4

10,030

6,756

6,167

6,597

6,592

Asset upgrade expenditure

4.5.5

5,641

10,585

8,420

7,314

7,220

18,181

18,798

16,252

15,651

15,577

Asset expansion expenditure Total capital works expenditure * Notes are included in Section 4.5

Page 39 of 102

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GOLDEN PLAINS SHIRE COUNCIL

3.6 STATEMENT OF HUMAN RESOURCES For the four years ending 30 June 2026 Note Staff expenditure Employee costs – operating Employee costs - capital Total staff expenditure

Staff numbers Employees Total staff numbers 10 * Notes are included in Section 4.1.10

Budget 2021-22 $’000

Budget 2022-23 $’000

17,952 17,952

18,922 160 19,082

19,803 150 19,953

20,700 150 20,850

21,664 180 21,844

FTE

182.6 182.6

188.02 188.02

193.02 193.02

198.02 198.02

203.02 203.02

Projections 2023-24 2024-25 2025-26 $’000 $’000 $’000

A summary of human resources expenditure categorised according to the organisational structure of Council is included below: Comprises Department

Community Services Corporate Services Infrastructure and Development Office of CEO & Mayor Total permanent staff expenditure

Budget

Permanent

$'000 7,912 3,948 5,120 1,941

$'000 4,358 3,280 5,006 1,823

Part time $'000 3,365 654 114 118

18,922

14,466

4,252

2022-23

Full Time

Casual $'000 189 15 204

A summary of the number of full time equivalent (FTE) Council staff in relation to the above expenditure is included below:

Department

Note

Budget 2022-23

Community Services Corporate Services Infrastructure and Development Office of CEO & Mayor

FTE 79.49 39.56 54.37 14.59

Total permanent staff expenditure

188.02

Comprises Permanent Casual Part Full Time time FTE FTE FTE 41.57 35.81 2.11 31.52 7.84 0.20 53.40 0.97 13.35 1.24 139.84

45.86

2.31

Page 40 of 102

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GOLDEN PLAINS SHIRE COUNCIL

Summary of Planned Human Resources Expenditure For the four years ended 30 June 2026 2022/23

2023/24

2024/25

2025/26

$'000

CITIZEN & CUSTOMER SERVICE Permanent - Full time Female Male

651 452 199

661 459 202

671 466 205

681 473 208

Self-described gender Permanent - Part time Female Male Self-described gender Total CITIZEN & CUSTOMER SERVICE

0 279 279 0 0 930

0 283 283 0 0 944

0 287 287 0 0 958

0 291 291 0 0 972

CIVIC LEADERSHIP Permanent - Full time Female Male Self-described gender Permanent - Part time Female Male

1,821 1,200 621 0 126 126 0

2,233 1,410 823 0 128 128 0

2,619 1,608 1,011 0 130 130 0

3,020 1,813 1,207 0 132 132 0

Self-described gender Total CIVIC LEADERSHIP

0 1,947

0 2,361

0 2,749

0 3,152

ECONOMIC DEVELOPMENT Permanent - Full time Female Male

235 116 119

238 117 121

242 119 123

245 121 125

Self-described gender Permanent - Part time Female Male Self-described gender Total ECONOMIC DEVELOPMENT

0 31 27 4 0 266

0 32 28 4 0 270

0 32 28 4 0 274

0 33 28 4 0 278

2,179 1,159 1,020 0 906 703 203 0 3,085

2,212 1,177 1,035 0 919 714 206 0 3,131

2,245 1,194 1,051 0 933 724 209 0 3,178

2,279 1,212 1,067 0 947 735 212 0 3,226

DEVELOPMENT & REGULATORY SERVICE Permanent - Full time Female Male Self-described gender Permanent - Part time Female Male Self-described gender Total DEVELOPMENT & REGULATORY SERVICE

Page 41 of 102

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GOLDEN PLAINS SHIRE COUNCIL

2022/23 $'000

2023/24 $'000

2024/25 $'000

2025/26 $'000

821 605 216 0 15 15 0 0 836

833 614 219 0 16 16 0 0 849

846 623 223 0 16 16 0 0 862

859 633 226 0 16 16 0 0 875

HUMAN SUPPORT SERVICES Permanent - Full time Female Male Self-described gender Permanent - Part time Female Male Self-described gender Total HUMAN SUPPORT SERVICES

1,087 1,053 34 0 1,990 1,990 0 0 3,077

1,104 1,069 35 0 2,020 2,020 0 0 3,123

1,120 1,085 36 0 2,050 2,050 0 0 3,170

1,137 1,101 36 0 2,081 2,081 0 0 3,218

REC & COMMUNITY DEVELOPMENT Permanent - Full time Female Male Self-described gender Permanent - Part time Female Male Self-described gender Total REC & COMMUNITY DEVELOPMENT

1,079 544 535 0 360 262 98 0 1,439

1,095 552 543 0 366 266 100 0 1,461

1,112 560 551 0 371 270 101 0 1,483

1,128 569 559 0 377 274 103 0 1,505

ASSETS SERVICES Permanent - Full time Female Male Self-described gender Permanent - Part time Female Male Self-described gender Total ASSETS SERVICES

2,518 419 2,099 0 78 47 31 0 2,596

2,556 426 2,130 0 79 48 31 0 2,635

2,594 432 2,162 0 80 49 32 0 2,674

2,633 439 2,195 0 81 49 32 0 2,714

FINANCIAL MANAGEMENT Permanent - Full time Female Male Self-described gender Permanent - Part time Female Male Self-described gender Total FINANCIAL MANAGEMENT

Page 42 of 102

DRAFT BUDGET 2022-23

COMMUNITY PLACES AND ENVIRONMENT Permanent - Full time Female Male Self-described gender Permanent - Part time Female Male Self-described gender Total COMMUNITY PLACES AND ENVIRONMENT CORPORATE SUPPORT Permanent - Full time Female Male Self-described gender Permanent - Part time Female Male Self-described gender Total CORPORATE SUPPORT Casuals, temporary and other expenditure Capitalised labour costs Total staff expenditure

GOLDEN PLAINS SHIRE COUNCIL

2022/23 $'000

2023/24 $'000

2024/25 $'000

2025/26 $'000

2,380 732 1,648 0 37 22 15 0 2,417

2,416 743 1,672 0 37 22 15 0 2,453

2,452 754 1,698 0 38 22 16 0 2,490

2,489 766 1,723 0 39 23 16 0 2,527

1,695 869

1,720 882

1,746 895

1,772 909

826 0 430 430 0 0 2,125 204

838 0 436 436 0 0 2,157 207

851 0 443 443 0 0 2,189 210

864 0 450 450 0 0 2,222 213

160 19,082

150 19,741

150 20,388

150 21,052

Page 43 of 102

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GOLDEN PLAINS SHIRE COUNCIL

Summary of Planned Human Resources FTE For the four years ended 30 June 2026 2022/23 $'000

2023/24 $'000

2024/25 $'000

2025/26 $'000

CITIZEN & CUSTOMER SERVICE Permanent - Full time Female Male Self-described gender Permanent - Part time Female Male Self-described gender Total CITIZEN & CUSTOMER SERVICE

6.94 4.94 2.00 3.51 3.51 10.45

7.10 5.10 2.00 2.67 2.67 9.77

CIVIC LEADERSHIP Permanent - Full time Female Male Self-described gender Permanent - Part time Female Male Self-described gender Total CIVIC LEADERSHIP

13.13 10.13 3.00 1.07 1.07 14.20

12.61 8.61 4.00 0.40 0.40 13.01

14.61 9.61 5.00 0.40 0.40 15.01

16.61 10.61 6.00 0.40 0.40 17.01

2.00 1.00 1.00 0.40 0.35 0.05 2.40

2.00 1.00 1.00 0.30 0.25 0.05 2.30

21.82 11.82 10.00 9.10 6.85 2.25 30.92

19.72 10.82 8.90 6.27 5.59 0.68 25.99

ECONOMIC DEVELOPMENT Permanent - Full time Female Male Self-described gender Permanent - Part time Female Male Self-described gender Total ECONOMIC DEVELOPMENT DEVELOPMENT & REGULATORY SERVICE Permanent - Full time Female Male Self-described gender Permanent - Part time Female Male Self-described gender Total DEVELOPMENT & REGULATORY SERVICE

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DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

2022/23 $'000

2023/24 $'000

2024/25 $'000

2025/26 $'000

8.10 6.15 1.95 0.20 0.20 8.30

7.56 5.27 2.29 1.04 1.04 8.60

HUMAN SUPPORT SERVICES Permanent - Full time Female Male Self-described gender Permanent - Part time Female Male Self-described gender Total HUMAN SUPPORT SERVICES

10.02 9.72 0.30 21.87 21.87 31.89

10.62 9.32 1.30 29.94 28.81 1.13 40.56

REC & COMMUNITY DEVELOPMENT Permanent - Full time Female Male Self-described gender Permanent - Part time Female Male Self-described gender Total REC & COMMUNITY DEVELOPMENT

9.63 4.93 4.70 3.81 2.68 1.13 13.44

9.20 4.50 4.70 3.90 3.00 0.90 13.10

ASSETS SERVICES Permanent - Full time Female Male Self-described gender Permanent - Part time Female Male Self-described gender Total ASSETS SERVICES

27.69 3.55 24.14 0.61 0.50 0.11 28.30

29.75 5.45 24.30 0.50 0.50 30.25

FINANCIAL MANAGEMENT Permanent - Full time Female Male Self-described gender Permanent - Part time Female Male Self-described gender Total FINANCIAL MANAGEMENT

Page 45 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

2022/23 $'000

2023/24 $'000

2024/25 $'000

2025/26 $'000

COMMUNITY PLACES AND ENVIRONMENT Permanent - Full time Female

24.61 7.55

22.15 5.60

Male Self-described gender Permanent - Part time Female Male Self-described gender Total COMMUNITY PLACES AND ENVIRONMENT

17.06 0.36 0.20 0.16 24.97

16.55 0.41 0.25 0.16 22.56

15.90 7.75 8.15 4.93 4.93 20.83 2.31 1.40 188.01

14.67 8.91 5.76 2.81 2.81 17.48 1.22 184.84

14.67 8.91 5.76 2.81 2.81 17.48 1.22 186.84

14.67 8.91 5.76 2.81 2.81 17.48 1.22 188.84

CORPORATE SUPPORT Permanent - Full time Female Male Self-described gender Permanent - Part time Female Male Self-described gender Total CORPORATE SUPPORT Casuals, temporary and other expenditure Capitalised labour Total staff expenditure

Page 46 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

4 BUDGET ANALYSIS 4.1 ANALYSIS OF COMPREHENSIVE INCOME STATEMENT This section of the Budget analyses the various components of income and expenditure expected during the year.

Adjusted Underlying Result Council’s budgeted surplus for 2022-23 is $7.4m, however this ‘headline’ figure can be misleading. The ‘adjusted underlying result’ of $78k deficit more accurately represents the true financial performance of Council in a ‘normal’ year. The regulations prescribe the method for calculating the ‘Adjusted Underlying Result’. Per the following table, it removes any non-recurrent grants used to fund capital expenditure, non-monetary asset contributions and other contributions to fund capital expenditure from the total comprehensive result. Budget

Forecast

Budget

Projection

2021-22

2022-23

2023-24

2024-25

2025-26

$’000

7,563

7,305

7,429

9,191

7,882

10,836

(6,850)

(7,749)

(6,226)

(6,517)

(3,030)

(4,903)

(1,125)

(1,145)

(1,165)

(1,188)

(413)

(1,568)

1,528

3,688

4,745

Total Comprehensive Result *Non-recurrent grants used to fund capital expenditure Non-monetary asset contributions Other contributions to fund capital expenditure Adjusted Underlying Result

4.1 Comprehensive Income Statement Note 4.1.1: Rates and Charges ($850k increase) Rates and charges are required by the Act and the Regulations to be disclosed in Council’s annual budget. In developing the Financial Plan, rates and charges were identified as an important source of revenue. Planning for future rate increases has therefore been an important component of the Financial Planning process. The Fair Go Rates System (FGRS) sets out the maximum amount councils may increase rates in a year. For 2022-23 the FGRS cap has been set at 1.75%. The cap applies to both general rates and municipal charges and is calculated on the basis of council’s average rates and charges. The level of required rates and charges has been considered in this context, with reference to Council's other sources of income and the planned expenditure on services and works to be undertaken for the community. To achieve these objectives while maintaining service levels and a strong capital expenditure program, the average general rate and the municipal charge will increase by 1.75% in line with the rate cap. The Rating Strategy was reviewed during 2021-22 with the objective of delivering a more equitable rating structure with key changes being the municipal charge reduced from $310.60 per property to $250 per property and slight inreases to the differential rats for farms over 40 hectares, farms intensive, Bannockburn business and non-farm vacant land. The current Rating Strategy is based on the following rating principles: • Municipal charge of $250 on all properties • 87.5% differential rate for farms over 40 hectares • 95% differential rate for farms intensive • No discount for farms of 2 to 40 hectares (unless intensive farm) • General rate applicable to non-farm, non-developable land in the Farm Zone • Non-Farm Vacant Land rate of 205% of the general rate • Business rate of 100% of the general rate • Bannockburn business rate at 130% of the general rate • General rate applicable to all other properties Page 47 of 102

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GOLDEN PLAINS SHIRE COUNCIL

4.1.1(a) The reconciliation of the total rates and charges to the Comprehensive Income Statement is as follows:

Rates Revenue

2021-22 Budget

2022-23 Budget

Change

$’000

18,513

19,470

956

3,404

2,809

(595)

Interest on Rates

100

Supplementary Rates and Rates Adjustments

150

250

100

67%

Municipal Charge on Supps

67%

Garbage Collection Charge

3,486

3,866

380

11%

25,668

26,519

956

Municipal Charge General

Total rates and charges

(17%)

*These items are subject to the rate cap established under the FGRS 4.1.1(b) The rate in the dollar to be levied as general rates under section 158 of the Act for each type or class of land compared with the previous financial year

Type or class of land

2021-22

2022-23

cents/$CIV*

Change

Residential Improved

0.002682

0.002148

0.000534

Business, Industrial & Commercial

0.002682

0.002148

0.000534

Business, Industrial & Commercial Bannockburn

0.003219

0.002793

0.000426

Farm Land Broadacre

0.002280

0.001880

0.000400

Farm Land Intensive

0.002414

0.002041

0.000373

Farm Land < 40 Hectares

0.002682

0.002148

0.000534

Non Farm Vacant Land

0.005364

0.004404

0.000960

Vacant Land Non-Developable

0.002682

0.002148

0.000534

4.1.1(c) The estimated total amount to be raised by general rates in relation to each type or class of land, and the estimated total amount to be raised by general rates, compared with the previous financial year 2021-22

2022-23

$’000

12,550

12,997

447

3.5%

Business, Industrial & Commercial

107

117

9.2%

Business, Industrial & Commercial Bannockburn

245

256

4.8%

3,320

3,582

262

7.9%

20.4%

144

(51)

(35.3%)

1,963

2,206

243

12.4%

136

160

17.9%

18,514

19,470

638

5.2%

Type or class of land Residential Improved

Farm Land Broadacre Farm Land Intensive Farm Land < 40 Hectares Non Farm Vacant Land Vacant Land Non-Developable Total amount to be raised by general rates

Change %

Page 48 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

4.1.1(d) The number of assessments in relation to each type or class of land, and the total number of assessments, compared with the previous financial year Type or class of land Residential Improved Business, Industrial & Commercial Business, Industrial & Commercial Bannockburn

2021-22

2022-23

Change %

8,314

8,570

256

150

164

127

131

1,287

1,275

(12)

Farm Land Intensive

Farm Land < 40 Hectares

1,388

1,396

269

11,608

11,879

271

Farm Land Broadacre

Non Farm Vacant Land Vacant Land Non-Developable Total amount to be raised by general rates

3% (1%)

4.1.1(e) The basis of valuation to be used is the Capital Improved Value (CIV). 4.1.1(f) The estimated total value of each type or class of land, and the estimated total value of land, compared with the previous financial year Type or class of land Residential Improved

2021-22

2022-23

Change

$’000

4,711,426

6,177,825

1,466,399

% 31%

Business, Industrial & Commercial

40,197

54,488

14,290

35%

Business, Industrial & Commercial Bannockburn

76,382

91,674

15,293

20%

1,468,326

1,905,739

437,414

30%

20,310

28,747

8,437

42%

Farm Land Broadacre Farm Land Intensive Farm Land < 40 Hectares Non Farm Vacant Land Vacant Land Non-Developable Total valuation

53,969

43,312

(10,657)

(20%)

368,179

500,871

132,692

36%

51,027

74,558

23,531

46%

6,789,816

8,877,214

2,087,398

31%

*The above valuations and rates in the dollar are indicative only as they are based on the draft 2021 Revaluations available. These rates in the dollar will be recalculated after loading the 2021 revaluations into the rating database in order to ensure compliance with the rate capping provisions of the Local Government Act.

4.1.1(g) The municipal charge under Section 159 of the Act compared with the previous financial year

Type of Charge

Municipal Charge General

Per Rateable Property 2021-22

Per Rateable Property 2022-23

310.6

250

Change $

(60.6)

(19%)

4.1.1(h) The estimated total amount to be raised by municipal charges compared with the previous financial year

Municipal Charge General

2021-22

2022-23

Change

3,404

2,809

(595)

(17%)

4.1.1(i) The rate or unit amount to be levied for each type of service rate or charge under Section 162 of the Act compared with the previous financial year Page 49 of 102

DRAFT BUDGET 2022-23

Type of Charge

Residential Garbage Inc Recycling Second Service Garbage Collection Second Service Recycling Collection Commercial Garbage Inc Recycling (Cost Recovery)

GOLDEN PLAINS SHIRE COUNCIL

Per Rateable Property 2021-22 $

Per Rateable Property 2022-23 $

379 189.50 189.50 379

389 194.50 194.50 389

Change $

10 5 5 10

2.6% 2.6% 2.6% 2.6%

4.1.1(j) The estimated total amount to be raised by each type of service rate or charge, and the estimated total amount to be raised by service rates and charges, compared with the previous financial year

Garbage Collection Charge (Compulsory) Garbage Collection Charge (Not Compulsory)

2021-22

2022-23

Change

3,401

3,691

174

290 89

8% 105%

4.1.1(k) Fair Go Rates System Compliance Victoria City Council is required to comply with the State Government’s Fair Go Rates System (FGRS). The table below details the budget assumptions consistent with the requirements of the Fair Go Rates System. 2021-22

2022-23

Total Rates Number of rateable properties Base Average Rate Maximum Rate Increase (set by the State Government) Capped Average Rate

$18,513,266 11,608 $1,873.93 1.50% $1,901.69

$19,469,617 11,879 $1,895.89 1.75% $1,898.50

Maximum General Rates and Municipal Charges Revenue

$22,074,866

$22,553,367

Budgeted General Rates and Municipal Charges Revenue Budgeted Supplementary Rates and Municipal Charges Revenue Budgeted Total Rates and Municipal Charges Revenue

$21,177,430

$22,278,367

$165,000

$275,000

$22,082,441

$22,553,367

4.1.1(l) Any significant changes that may affect the estimated amounts to be raised by rates and charges There are no known significant changes which may affect the estimated amounts to be raised by rates and charges. However, the total amount to be raised by rates and charges may be affected by: ·

The making of supplementary valuations (2022-23: estimated $250k and 2021-22: $150k)

The variation of returned levels of value (e.g. valuation appeals)

Changes of use of land such that rateable land becomes non-rateable land and vice versa

Changes of use of land such that residential land becomes business land and vice versa.

4.1.1(m) Differential rates Further detailed information concerning Rates and Charges can be found in Section 5.4 Rating Information and Section 6 Appendices.

Page 50 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Note 4.1.2: Statutory Fees and Fines ($63k increase) Statutory fees and fines represent 1.5% of total income. Details of total fees and fines contained in the Budget follow. Statutory Fees and Fines

2021-22 Budget $'000

2022-23 Budget $’000

Planning and Building Fees

471

517

Animal Infringement Fines

Land Information Certificate Fees

Drainage Information Fees

Other Fees and Fines

121

137

Total Statutory Fees and Fines

740

802

Subdivision Supervision Fees

Variance

Note 4.1.3: User Fees ($225k increase) User fees represent 4.2% of total income. Details of total fees contained in the Budget follow. 2021-22 Budget $'000

2022-23 Budget $’000

Animal Registration Charges

420

Kindergarten Cluster

223

244

Septic Tank Fees

210

220

Long Day Care

205

206

Home and Community Care Fees

206

(206)

Subdivision Supervision Fees

200

500

300

Food and Health Fees

Bannockburn Cultural Centre Fees

Rents and Leases

Fire Hazard Eradication Fees

Farmers Market Fees

Smythesdale Business Hub Fees

Other

Community Protection Fees

(1)

Planning and Building Fees

114

Rokewood Transfer Station

Road Opening Permit Fees

160

Animal Fees and Fines

(1)

Local Laws Infringement Fines

Meredith Community Hub Fees

2,043

2,234

225

User Fees

Tip Fees

User Fees Total

Variance

Page 51 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Note 4.1.4: Grants - Operating ($2.9m decrease) Operating grants comprise 17.1% of the total income. The Budget provides for $9m in operating grants, representing a decrease of $3m from the 2021-22 budget. The Budget allows for a Victoria Grants Commission (VGC) allocation of $6.4m. A complete listing of total budgeted grants is shown below. Operating grants are those grants utilised to deliver ongoing services and programs. Operating Grant Funding Types and Source COVID Safe Grant General Purpose Grants (VGC)

2021-22 Budget $'000

2022-23 Budget $’000

6,394

6,395

Local Road Funding (VGC) Commonwealth Home Support Program

Variance 1 0

989

179

(810)

Children Services

513

446

(67)

Kindergarten

773

833

Health Promotion

497

495

(2)

Maternal & Child Health

318

336

Age & Disability Services

192

(192)

Emergency Management

120

Youth Development

Environment Management

Community Protection

Public Health

9,974

8,999

(975)

2,000

(2,000)

(18)

Others

(5)

Teesdale Flood Study

(75)

2,098

(2,016)

12,072

9,080

(2,992)

Recurrent - State Government

Total Recurrent Grants Non-recurrent - State Government Bannockburn Industrial Estate Recreation

Women Building Surveyor`s Program Total Non-recurrent Grants Total Operating Grant Funding

Note 4.1.5: Grants - Capital ($791k decrease) The Budget provides for $7.6m in capital grants representing a decrease of $791k from 2021-22 Budget. Capital grants comprise 14.2% of the total income. Capital grants are utilised to deliver Capital projects. Non-recurrent grant means a grant obtained on the condition that it is expended in a specified manner and is not expected to be received again during the period covered by Council’s Financial Plan.

Page 52 of 102

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GOLDEN PLAINS SHIRE COUNCIL

Capital Grant Funding Types and Source Recurrent - Commonwealth Government

2021-22 Budget $'000

2022-23 Budget $’000

1,500 4,180 873 6,553

1,333 0 0 1,333

(167) (4,180) (873) (5,220)

Roads to Recovery Local Roads and Community Infrastructure Program Black Spot Program Total Recurrent Grants

Variance

Non-Recurrent - Commonwealth Government Bridges Non-Recurrent - State Government Roads Recreation, Leisure and Community Footpath Total Non-Recurrent Grants

700

1,248

548

0 1,047 50 1,797

0 4,898 80 6,226

0 3,851 30 4,429

Total Capital Grant Funding

8,350

7,559

(791)

Note 4.1.6: Contributions - Monetary ($965k decrease) The Budget provides for $1.8m monetary contributions, representing an decrease of $965k from the 2021-22 budget. Monetary Contributions comprise 3.4% of total income. Below is a list of monetary contributions contained in the Budget. Contributions Bannockburn Industrial Estate Wind Farm Income Public Open Space Contributions Developer Community Contributions Bannockburn Kindergarten Income Gravel Sales Motor Vehicle Recoupments Family Day Care Administration & Carer Levy Debt Collection Recoupment Telecommunications Towers Income Swimming pool barrier inspection and report Sale of Waste Bins Panel Hearing Reimbursement Other Inclusion Support Subsidy Farmers Market Sponsorship Standpipe Water Sales Scrap Metal - Rokewood Transfer Station Valuation Fee Recoupments Auction Revenue - Animal Control Contributions Total

2021-22 Budget $'000 1,128 415 400 250 184 105 57 68 1 44 0 33 20 32 20 3 2 5 7 1 2,775

2022-23 Budget $’000 0 415 750 100 221 54 61 36 1 53 5 38 20 37 0 5 2 5 8 1 1,811

Variance (1,128) 0 350 (150) 36 (51) 4 (32) 0 9 5 5 0 4 (20) 2 0 0 1 0 (965)

Page 53 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Note 4.1.7: Contributions - Non–Monetary (no change) The Budget provides for $1.125m non-monetary (assets) contributions, representing 2.1% of total income. 2021-22 Budget $'000

2022-23 Budget $'000

Variance

Subdivisional Assets Handed to Council

1,125

Total Contributions - Non-Monetary

1,125

Contributions - Non-Monetary

Note 4.1.8: Net Gain on Disposal of Property, Plant and Equipment Proceeds from the sale of assets, less their written down value, is disclosed as a net figure in the Income Statement. The details of the net result are detailed in the table below. 2021-22 Budget $'000

2022-23 Budget $’000

Variance

Plant and Machinery

300

183

(118)

Motor Vehicles

260

328

2,925

3,700

775

Proceeds From Sale of Assets

Lomandra Drive Land Sales Computers & Equipments

3,485

4,214

726

Plant and Machinery

300

139

(161)

Motor Vehicles

260

139

(121)

Lomandra Drive Land Sales

925

(925)

Total Written Down Value of Assets Sold

1,485

278

(1,207)

Net Gain on Disposal

2,001

3,936

1,933

Total Proceeds from Sale of Assets Written Down Value of Assets Sold

Note 4.1.9: Other Income ($30k increase) Other income includes interest on investments. Interest on investments has been based on short term deposit rates ranging from 0.1% to 0.4%. The budget of $102k comprises only 0.2% of total income.

Expenditure

Note 4.1.10: Employee Costs ($970k increase) Employee costs include all labour related expenditure such as wages and salaries and on-costs such as allowances, leave entitlements, employer superannuation, rostered days off, WorkCover premiums, long service leave and fringe benefits tax. Employee costs are budgeted to increase from the 2021-22 forecast by $970k, or 5.4%, to $18.9m. Enterprise Bargaining Agreement increments, growth and movements between banding contribute to this increase. The reconciliation below compares budgeted Full Time Equivalent (FTE) employee numbers and employee costs from the 2021-22 budget to the 2022-23 budget.

Page 54 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Reconciliation from 2021-22 Budget Budget

Budget

2021-22

2022-23

$’000

Change $’000

Wages and salaries WorkCover Superannuation Fringe benefits tax Other

15,601 604 1,559 170 18

16,661 444 1,650 160 7

1,060 (160) 91 (10) (11)

6.8% -26.5% 5.8% -5.9% -61.1%

Total employee costs

17,952

18,922

970

5.4%

Note 4.1.11: Materials and Services ($3.8m decrease) Materials and Services include the purchase of consumables, payments to contractors for the provision of services, utility costs and one-off operating costs of a capital nature. Operating materials and services are budgeted to decrease by $3.8m to $16.9m. 2021-22 Forecast $'000

2022-23 Budget $’000

Projects and Services

(6,158)

(3,116)

3,611

Garbage Operations

(3,014)

(3,537)

(535)

General Maintenance

(1,959)

(1,776)

Community Facility Projects

(1,515)

(1,219)

627

Contractors and Consultants

(1,068)

(1,485)

(286)

Vehicle and Machinery

(1,068)

(944)

124

Building Maintenance

(893)

(860)

IT Operations

(933)

(1,030)

(30)

Other

(421)

(387)

Cleaning

(364)

(441)

(76)

Training

(327)

(313)

Utilities

(313)

(330)

(16)

Telecommunications

(284)

(285)

Insurance

(510)

(602)

(92)

Legal Fees

(201)

(188)

Printing and Stationery

(165)

(162)

Advertising

(121)

(164)

(43)

(54)

(19,398)

(16,893)

3,784

Materials and Services

Election Expenses

Gravel Pit Operations Total Materials and Services

Variance

*Other category contains the following corporate memberships

Page 55 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

2021-22 Forecast $'000

2022-23 Budget $’000

Variance

(27)

(1)

CHCV Inc

(13)

G21

(46)

Committee of Ballarat

(4)

LG Pro

(1)

Rural Council Victoria Network

(3)

Peri Urban Regional Planning

(21)

(8)

Organisation MAV Timber Towns

Reginal Tourism - Tourism Geelong Reginal Tourism - Ballarat Regional Tourism LGVGA

(4)

(10)

Greenhouse Alliance

(14)

(152)

Total Corporate Memberships

Note 4.1.12: Bad and Doubtful Debts ($71.5k decrease) Allocation of bad and doubtful debts of $32k mainly relates to provision for community safety program infringements. An additional allocation of $100k has been included in the 2021-22 budget to provide support for customers experiencing financial hardship due to COVID 19 situation.

Page 56 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Note 4.1.13: Depreciation and Amortisation ($29k decrease) Depreciation is the systematic allocation of the capital cost of a long-term asset over its useful life. It is an accounting measure that attempts to capture the deterioration or usage of Council’s long-term assets over a financial year. Long-term assets include buildings, plant and machinery, furniture and equipment, infrastructure and other structures. 2021-22 Budget $'000

2022-23 Budget $’000

Buildings Specialised

901

951

Buildings Unspecialised

165

229

218

486

268

845

747

(98)

Depreciation by Class of Asset

Buildings Heritage Information Communications Technology Furniture and Equipment Plant and Machinery Roads

Variance

5,392

5,050

(342)

Footpaths

167

179

Bridges

416

451

Drainage

165

174

Recreation, Leisure & Community

690

687

(3)

Parks, Open Spaces & Streetscapes

102

109

Car Parks

Gravel Pit Rehabilitation

9,239

9,268

Total Depreciation Expense

Note 4.1.14: Borrowing Costs ($43k decrease) Finance Costs relate to the interest paid on Council borrowings. The ratio of finance costs as a percentage of income indicates that less than 0.5% of income is required to service debt. The decrease of $43k is primarily the result of lower prevailing interest rates on new and existing borrowings which are required to fund new capital projects. Note 4.1.15: Other Expenses ($8k decrease) Other expenses consists of Audit Fees and Mayoral & Councillor Allowances.

Page 57 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

4.2 ANALYSIS OF BALANCE SHEET This section of the Budget analyses the expected financial position of Council at the end of the 2021-22 financial year. Note 4.2.1: Current assets ($2.5m decrease) • • • •

Cash assets decreased by $2,842k Receivables increased by $635k Inventories decreased by $11k Other assets decreased by $261k

Note 4.2.2: Non-current assets ($37m increase) The increase in non-current assets is detailed in the table below, including: •

An increase in property, infrastructure plant and equipment by $37m, comprised of the capital works program ($18.8m), less depreciation and amortisation ($9.3m) and disposal of assets ($0.3m) plus the receipt of gifted assets ($1.1m).

Movements in Non-Current Assets

Handed to Council $'000 0

29,386

150

(951)

28,585

Buildings Unspecialised

9,899

150

(229)

9,820

Heritage Buildings Parks, Open Spaces etc. Recreation, Leisure & Community

1,065

(64)

1,001

3,978

1,965

(109)

5,834

18,442

5,826

(687)

23,581

1,567

100

(31)

1,636

565

(48)

517

4,071

1,087

(278)

(747)

4,133

Roads

346,230

4,319

1,125

(5,165)

346,509

Bridges

35,634

2,760

(369)

38,025

Footpaths

13,660

400

(161)

13,899

Drainage

5,740

980

(159)

6,561

800

1,181

261

(486)

956

240

(62)

178

5,213

636

515,214

18,798

1,125

(278)

(9,268)

525,591

Description Land Buildings Specialised

Car Park Furniture & Equip Plant & Machinery

Waste management Information Comm Technology Gravel Pit Land Under Roads Invest In Association Total

Forecast Balance 1 July 2022 $'000 37,707

Additions $'000

WDV of Disposals $'000

Depreciation $'000

Balance 30 June 2023 $'000

37,707

Investment in association represents Council’s share of the net equity of the Geelong Regional Library (GRL) which equated to 6.3% in 2020-21. The GRL Board is comprised of seven representatives from four member councils. Golden Plains Shire Council has one representative on the GRL Board.

Page 58 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Note 4.2.3: Current liabilities ($20k increase) • •

Current liabilities represent obligations Council must pay within the next year The provision for employee benefits as at 30 June 2022 represents Council’s liability to pay employees annual leave and long service leave

Note 4.2.4: Non-current liabilities ($2m decrease) • • • •

Non-current liabilities represent obligations Council must pay beyond the next year The non-current liability provision primarily for employment benefits will increase by $960k. This largely represents the Council’s provision for long service leave (non-current) Interest bearing liabilities decrease by $1m which is the net result of new borrowings and repayments of loans taken out in prior years The non-current liability for landfill rehabilitation will now be funded over 10 years with an increase in the garbage charge that commenced from 2021-22

Page 59 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

4.3 ANALYSIS OF STATEMENT OF CHANGES IN EQUITY Note 4.3.1: Equity ($7.4m increase) Total equity of $515m will always equal net assets and is made up of the following components: •

•

Committed reserves that Council wishes to separately identify as being set aside to meet specific or statutory purpose in the future. These reserves are derived from items such as developer contributions, specific levies and unexpended projects; Discretionary reserves are to fund the long term viability of Council. The decisions about future use of any available funds is reflected in Council’s Financial Plan and any changes in future use of the funds will be made in the context of the future funding requirements set out in the plan. The funding of the replacement of long term infrastructure assets generally comes from discretionary funds; which is a component of the accumulated surplus. This is the value of all net assets, less reserves that have accumulated over time.

The total Equity is represented by: 2021-22 Forecast $'000

2022-23 Budget $'000

Variance $'000

Discretionary reserves Committed reserves Non-current assets less non-current liabilities

2,543 3,381 501,467

(2,454) 2,870 514,404

(4,997) (510) 12,937

Total Equity

507,391

514,820

7,430

Equity

Note 4.3.2: Retained Earnings Retained earnings is the working capital of the Council; in other words, current assets less current liabilities. It comprises the accumulated surpluses and deficits from prior accounting periods. Retained earnings are comprised of discretionary funds and committed funds. Committed funds include amounts set aside for long service leave, physical/social infrastructure development (developer contributions) and specific levies. As a matter of good financial management, Council only uses discretionary retained earnings to fund one-off capital community partnership projects. Retained earnings are not used to fund operational expenditure. As at 30 June 2023, Council will have discretionary funds available of negative $2.5m and $2.9m in committed funds.

Page 60 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Opening Balance 1-Jul-22 $’000

Net Movements

(1,059) 6 3,198 310 88 2,543

(4,908)

901 719 522 290 949 0 0 3,381 5,924

130 (100) 10 120 (670)

(510) (5,507)

1,031 619 532 410 278 0 0 2,870 417

Non-Current Assets and Liabilities

501,467

12,937

514,404

Total Equity

507,391

7,430

514,820

Discretionary General Appropriations Bakers Lane VGC Grant Received in Advance Rokewood Pavillion Funds Communications Tower Funds Sub-total Discretionary Committed Recreational Lands^ Developer Contributions Employee Entitlements (non-current) Quarry Levy^ Waste Management Gravel Pit Rehabilitation Unexpended Projects Sub-total Committed Total Retained Earnings

$’000

221 (310) (4,997)

Closing Balance 30-Jun-23 $’000 (5,967) 6 3,418 0 88 (2,454)

^All funds received in these reserves are budgeted to be 100% expended in the same year of receipt. The Waste Management Reserve funds relate to waste management charges collected from customers less associated waste management expenses representing the surplus generated from providing waste management services. The funds are committed to future waste management expenses including increased recycling disposal costs, and will also be used to fund landfill rehabilitation works at a number of landfill sites within the Shire. The Waste Management Reserve has a budgeted opening balance at 1 July 2022 of $949k which will be drawn down on during 2022-23 by $670k to a closing balance at 30 June 2023 of estimated $278k.

Page 61 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

4.4 ANALYSIS OF STATEMENT OF CASH FLOWS This section of the Budget analyses the expected cash flows from the operating, investing and financing activities of Council. The cash balance at year end is budgeted to decrease by $3.9m to $8.8m. Note 4.4.1: Operating activities ($12m cash inflow) Operating activities refer to the cash generated or used in the normal service delivery functions of Council and include: • • • • • •

Receipts from ratepayers of $27.8m Grants of $17m to fund operating expenses and capital works User fees $3.1m Contributions and recoupments of $1.7m Payments to employees $18.8m and Payments to suppliers $19.9m

Reconciliation of Surplus to Net Cash Inflow from Operations Forecast 2021-22 $’000

Budget 2022-23 $’000

Surplus for Period

6,608

7,429

Depreciation

9,239

9,268

Net Gain on Disposals

(2,000)

(3,936)

Subdivisions - Roads Handed to Council

(1,125)

270

227

(464)

336

Increase/(Decrease) in Operating Creditors and Provisions

(1,457)

Net Cash Inflow from Operations

11,071

12,220

Borrowing Costs Decrease/(Increase) in Receivables

Note 4.4.2: Investing activities ($14.6m cash outflow) Investing activities refer to cash used in the purchase, enhancement or creation of property, plant and equipment and infrastructure. These activities also include the sale of non-current assets. Note 4.4.3: Financing activities ($1.86m cash outflow) Financing activities generally refer to borrowings used in the financing of capital projects and movements in funds held in trust. The net outflow of $1.86m includes the repayment of the principal component of borrowings $1.63m and interest expenditure $227k.

Page 62 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Note 4.4.4: Restricted and unrestricted cash and investments Cash and cash equivalents held by Council are restricted in part and not fully available for Council’s operations. The budgeted cash flow statement indicates that Council is estimating at 30 June 2023 it will have cash and cash equivalents of $8.8m, which has been restricted as shown in the following table:

Total Cash and Cash Equivalents Restricted cash and investments -Statutory Reserves -Other Committed Reserves Unrestricted Cash and Cash Equivalents

Forecast 2021-22 $’000 12,741

Budget 2022-23 $’000 8,753

719 2,661 9,360

619 2,251 5,883

Statutory Reserves ($619k) These funds must be applied for specified statutory purposes in accordance with various legislative requirements. While these funds earn interest revenues for Council, the funds are not available for other purposes. During the 202223 year $250k is budgeted to be transferred to and $100k from Statutory Reserves. Other Committed Reserves ($2,251k) These funds are shown as other commited reserves, although not restricted by a statutory requirement, Council has made decisions regarding the future use of these funds and unless there is a Council resolution these funds should be used for those earmarked purposes. During the 2022-23 year $150k is budgeted to be transferred from Commited Reserves. The decisions about future use of these funds has been reflected in Council’s Financial Plan and any changes in future use of the funds will be made in the context of the future funding requirements set out in the plan. Unrestricted Cash and Cash Equivalents ($5.9m) These funds are free of all specific Council commitments and represent funds available to meet daily cash flow requirements, unexpected short term needs and any budget commitments which will be expended in the following year, such as grants and contributions. Council regards these funds as the minimum necessary to ensure that it can meet its commitments, as and when they fall due, without borrowing further funds.

Page 63 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

4.5 ANALYSIS OF STATEMENT OF CAPITAL WORKS Council’s capital works program is broadly categorised into four groups: new assets, capital renewal, capital upgrade and capital expansion. New assets are assets that did not previously exist prior to 1 July 2022. New assets will result in increased operating costs, maintenance costs and capital renewal in the future. Capital renewal expenditure reinstates existing assets to original condition. It may reduce future operating and maintenance expenditure if completed at the optimum time. Capital upgrade expenditure enhances an existing asset to provide a higher level of service or expenditure that will increase the life of the asset beyond that which it had originally been assigned. Upgrade expenditure is discretionary and increases operating and maintenance expenditure in the future because of the increase in the Council’s asset base. Capital expansion expenditure extends an existing asset to a new group of users. It is discretionary expenditure that increases future operating and maintenance costs because it increases Council’s asset base. Note 4.5.1: Summary major capital works and how they are funded in 2022-23. Budget

Budget

2021/22

2022/23

$’000

Change

$’000

335

300

(35)

-10%

2,785

1,348

(1,437)

-52%

Infrastructure

15,061

17,150

2,089

14%

Total

18,181

18,798

617

Property Plant and equipment

Property

Asset expenditure types

Project Cost

New

$’000 300

Renewal

Upgrade

$’000 40

$’000 150

$’000 110

Summary of Funding Sources Expansi on

Grants

Contrib.

$’000

Council cash

$'000 300

Borrow ings $'000

Plant and equipment Infrastructure

1,348

102

1,246

1,348

17,150

1,315

5,360

10,475

7,560

7,910

1,680

Total

18,798

1,457

6,756

10,585

7,560

9,558

1,680

Page 64 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Note 4.5.2: Capital Expenditure Funding Sources

Asset expenditure types Capital Works Area

Project Cost 2021-22 $’000

Funding sources

New

Renewal

Upgrade

Expansion

Grants

Contribution

Council Cash

Retained Earnings

Borrowings

$’000

Building Specialised Disability Action Plan

Upgrade Kindergarten Outdoor Areas

40 -

100 150

10 100

110

100 150

Major Facility Renewal

100

Minor Faciliity Renewal

150

Computer Hardware

159

Computer Software

102

Information Communications Technology Total

261

102

159

261

3 Year Old Kinder Building Design Building Specialised Total Building Unspecialised

Building Unspecialised Total Information Communications Technology

Page 65 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Asset expenditure types

Funding sources

Project Cost 2022/23 $'000

New

Renewal

Upgrade

Expansion

Grants

Contribution

Council Cash

Retained Earnings

Borrowings

$’000

1,000

Local Roads Improvements

800

Gravel Resheeting - Local Roads

700

1,334

Footpaths

250

200

Footpath/Kerb Renewal

150

600

2,080

1,248

832

Storm Water Drainage Improvements

400

Inverleigh Drainage and Car Park Works

500

250

100

Capital Works Area

Infrastructure Roads Future Road Design Local Roads Resealing

Local Roads Improvements (Roads to Recovery) Footpaths

Bridges Bridge Renewal Bridge Replacement Future Bridge Design Drainage

Napoleans Bore Future Drainage Design Kerb & Channel Kerb & Channel Others Car park projects

Page 66 of 102

DRAFT BUDGET 2022-23

Landfill Rehabilitation Works Fire Access Track Capitalisation of Labour Infrastructure Total

GOLDEN PLAINS SHIRE COUNCIL

800

150

9,359

990

4,935

3,434

2,632

5,927

800

Asset expenditure types

Funding sources

Project Cost 2022/23 $'000

New

Renewal

Upgrade

Expansion

Grants

Contribution

Council Cash

Retained Earnings

Borrowings

$’000

Environmental Initiatives

Shire Beautification Community & Recreation Facility Beautification/Safety Works Northern Streetscape Implementation

100

650

325

Cypress Tree replacement program

100

Refurbishment of Playgrounds

150

Open Space Strategy Implementation

100

Meredith Multi Playspace

740

420

320

1,965

225

250

1,490

745

650

570

Sports Oval Irrigation Upgrades

100

Netball / Tennis Court Renewal

100

3,960

3,518

132

310

Rokewood Recreation Reserve Netball/Tennis Upgrade

651

435

216

Linton Oval Reconstruction

780

200

580

Capital Works Area

Parks, Open Spaces & Streetscapes

Parks, Open Spaces & Streetscapes Total Recreational, Leisure & Community

Hard Wicket Replacement Program Future Design Work - Recreational Leisure & Community Rokewood Community Hub and Pavillion Upgrade GPS Tracks and Trails Strategy

Page 67 of 102

DRAFT BUDGET 2022-23

Recreational, Leisure & Community Total

GOLDEN PLAINS SHIRE COUNCIL

5,826

100

175

5,551

4,183

1,333

310

Fleet Vehicles

250

Utes

220

Heavy Plant and Machinery

617

1,087

18,798

1,457

6,756

10,585

7,560

9,558

1,680

Plant & Machinery

Plant & Machinery Total TOTAL

Page 68 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Note 4.5.3: New Assets ($1.5m expenditure) Infrastructure ($990k expenditure) • • • • •

Future design work $240k Footpaths and trails $250k Kerb & Channel $250k Car Park Projects $100k Capitalisation of labour $150k

Other ($467k expenditure) • • •

Computer software $102k Parks, Open Spaces & Streetscapes $225k Recreation, Leisure & Community $100k

Note 4.5.4: Capital Renewal ($6.8m expenditure) Buildings ($150k expenditure) • •

Major Facilities Renewal $100k Minor Facilities Renewal $50k

Plant and Machinery ($2.2m expenditure) This expenditure of $2.2m is consistent with Council’s plant and machinery replacement schedule. The major items of plant to be changed are Tipper Trucks, Grader, Trailers, Fleet Vehicles and Utes. Infrastructure ($4.9m expenditure) • • • • • •

The reseal program is budgeted for $1m; the following page contains detailed information about the planned program for the year Gravel re-sheeting on local roads will be funded to an amount of $700k Bridge Renewal $600k Bridge Replacement $2m Footpaths/Kerbs $150k Drainage Works $400k

Computer software ($102k expenditure) Note 4.5.5: Capital Upgrade ($10.6m expenditure) • • • • • • • • • •

Local roads improvements $800k Local roads improvements (R2R) $1.3m 3 year old Kindergarten building design $100k Inverleigh drainage and car park works $500k Landfill rehabilitation works $800k Northern streetscape implementation $650k Meredith multi playspace $740k Rokewood community hub and pavilion upgrade $4m Rokewood recreation reserve netball/tennis upgrade $651k Linton oval reconstruction $780k

Page 69 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Reseal Program Capital Renewal includes the following road reseal projects totalling $1.0m. Seg_ID_no. 2966 1567 4174 2842 176 176 176 2775 961 3311 988 4177 996 996 990 996 1974 1974 1996 1975 1985 1017 1019 1021 1021 1024 188

Road Name Aisbett Road Barwon Park Road Lawler Street Leigh Court Lemajics Road Lemajics Road Lemajics Road Lightwood Park (South) Road Linton - Naringhil Road Linton - Naringhil Road Lismore - Pittong Road Lismore - Pittong Road Lismore - Pittong Road Lismore - Pittong Road Lismore - Pittong Road Lismore - Pittong Road Lloyds Lane Lloyds Lane Louise Court Lock Street Log Hut Road Lower Plains Road Lower Plains Road Lower Plains Road Lower Plains Road Lower Plains Road Lower Plains Road

Locality SCARSDALE INVERLEIGH MEREDITH DEREEL SCARSDALE SCARSDALE SCARSDALE HADDON LINTON LINTON MANNIBADAR MANNIBADAR MANNIBADAR MANNIBADAR MANNIBADAR MANNIBADAR NAPOLEONS NAPOLEONS HADDON SMYTHESDALE NAPOLEONS LETHBRIDGE LETHBRIDGE LETHBRIDGE LETHBRIDGE LETHBRIDGE LETHBRIDGE

From 0 2080 135 0 0 500 1000 0 4938 11032 0 2202 4610 5110 1807 5610 3490 2490 0 0 815 500 2660 4676 5176 6030 8010

To 190 2180 450 420 500 1000 1492 455 5531 11150 1111 2702 5110 5610 2202 5858 3913 2990 600 230 865 1000 3160 5176 6030 6530 8510

Length

Width

190 100 315 420 500 500 492 455 593 118 1111 500 500 500 395 248 423 500 600 230 50 500 500 500 854 500 500

3 5 4.5 4.5 4 4 4 4 6 7 7 7 7 7 7 7 6 5 4 4 6 7 6 5 5 5 7

Area 570 500 1417.5 1890 2000 2000 1968 1820 3558 826 7777 3500 3500 3500 2765 1736 2538 2500 2400 920 300 3500 3000 2500 4270 2500 3500 Page 70 of 102

DRAFT BUDGET 2022-23

2008 1029 1030 4521 2659 4180 1039 2710 4176 595 2024 196 451 1907 1908 1050 1052 2053 2055 1056 456 457 453 454 4296 3160 2058 3015 2062 2063 2064 2782

Lynch Road Madden Road Mahers Road Maras Lane Mason Road Mason Road Maude-Sheoaks Road McCallum Road McLeod Street Berna Court McCurdy Road McLeod Street McLeod Street Berringa Road Berringa Road Meadows Road Meadows Road Meadows Road Meadows Road Melaleuca Road Mercer Street Mercer Street Mercer Street Mercer Street Merino Drive Merino Drive Middleton Drive Middleton Drive Mill Road Mill Road Millar Court Miller Court

GOLDEN PLAINS SHIRE COUNCIL

ANAKIE BANNOCKBURN INVERLEIGH BANNOCKBURN BANNOCKBURN BANNOCKBURN MAUDE INVERLEIGH MEREDITH ROSS CREEK GHERINGHAP MEREDITH MEREDITH BERRINGA BERRINGA ROKEWOOD ROKEWOOD ROKEWOOD ROKEWOOD ROKEWOOD INVERLEIGH INVERLEIGH MEREDITH MEREDITH TEESDALE TEESDALE BANNOCKBURN BANNOCKBURN ROKEWOOD ROKEWOOD NINTINGBOOL TEESDALE

0 0 0 0 2948 1000 1080 340 116 0 500 0 528 500 1368 500 2660 4250 8362 0 0 215 0 234 0 320 64 0 3845 8255 0 0

500 1030 1995 188 3020 2500 1580 1020 386 260 1116 116 656 1368 1846 1110 4250 5832 9362 870 215 445 234 462 320 510 702 64 5350 9880 66 140

500 1030 1995 188 72 1500 500 680 270 260 616 116 128 868 478 610 1590 1582 1000 870 215 230 234 228 320 190 638 64 1505 1625 66 140

6.5 4 4 8 5.5 3 7 6 4.5 4.5 5 10 4.5 6 6 5.5 4.5 4.5 4.5 6.5 6 6 5 5.5 6 6 8 8 4 4 5.5 4

3250 4120 7980 1504 396 4500 3500 4080 1215 1170 3080 1160 576 5208 2868 3355 7155 7119 4500 5655 1290 1380 1170 1254 1920 1140 5104 512 6020 6500 363 560 Page 71 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

2575 2071

Meredith-Steiglitz Road Moffats Road

900

Moonlight Road

901

Moonlight Road

902

Moonlight Road

1913

Moonlight Road

2080 1521

Morgan Road Wingeel Road

STEIGLITZ DEREEL ROKEWOOD JUNCTION ROKEWOOD JUNCTION ROKEWOOD JUNCTION ROKEWOOD JUNCTION INVERLEIGH DEREEL

7708 355

9128 1400

1420 1045

6.5 6

9230 6270

467

1868

467

2300

1833

7332

2300

3145

845

3380

3145

3880

735

2940

0 18900

1170 20800

1170 1900

3 3.5

3510 6650

Local Roads Re-Sheeting Re-sheeting program totals $0.7m. SEG_ID_NO

ROAD NAME

LOCALITY

FROM

LENGTH

WIDTH

AREA

2655

Alisons Road

NAPOLEONS

1800

7200

1595

Bliss Road

DEREEL

500

2500

360

Bliss Road

DEREEL

1335

1650

315

5.5

1732.5

2925

Boundary (Meredith) Road

MEREDITH

3793

4644

851

5106

1640 / 648

Browns (Dereel) Road

DEREEL

3200

4440

1240

4.5

5580

1653

Butchers Road

STEIGLITZ

4400

5170

770

7.5

5775

2509 / 4234 / 4235

Camms Road

DEREEL

1220

4.5

5490

1676

Casey Road

PIGGOREET

240

4.5

1080

2387

Dalgleish Road

SPRINGDALLAH

390

1560

Page 72 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

3101 / 3102 / 3103

Donald McLeans Road

BERRINGA

2000

4600

2600

4.5

11700

801

Flagstaff Road

LINTON

785

950

165

825

1796 / 1797

Galatea Mine Road

ANAKIE

1700

6.5

11050

1894

Hillcrest Road

SMYTHESDALE

547

1047

500

2500

1918

Incolls (Enfield) Road

ENFIELD

327

4.5

1471.5

1921

Jackas Road

ENFIELD

1500

6000

157

Jacks Road

LINTON

500

5.5

2750

1991

Longs Road

INVERLEIGH

500

5.5

2750

4537

Lords Road

SMYTHESDALE

305

505

200

4.5

900

1032

Marchments Road

MEREDITH

620

4340

2026

McGaans Road

CORINDHAP

320

4.5

1440

2398

McKerrals Road

MOUNT MERCER

2330

2830

500

6.5

3250

2046

McPhersons Road

ROKEWOOD

1875

2640

765

3825

2048

McPhersons Road

ROKEWOOD

4000

5000

1000

4.5

4500

2343

Monmouth Road

ENFIELD

200

800

3149

Mooney Court

SMYTHESDALE

330

4.5

1485

2113

Ormiston Road

STAFFORDSHIRE REEF

650

3250

2123

Parkinsons Road

NAPOLEONS

1480

2200

720

2880

2143

Potters Road

CRESSY

500

3000

Page 73 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

1204

Range Road

BANNOCKBURN

372

455

498

273

Rozenstein Road

DEREEL

420

700

280

1400

543

Russell (Dereel) Street

DEREEL

140

4.5

630

2192

Savage Hill Road

CORINDHAP

1248

1830

582

4.5

2619

2208 / 1252

Scotchmans Road

ROKEWOOD JUNCTION

1600

4.5

7200

492

Sells Road

PIGGOREET

400

1050

650

3250

497

South Street

SHELFORD

250

840

590

3540

2233

Speedwell Dam Road

STAFFORDSHIRE REEF

600

3000

3112

Spring Road

CORINDHAP

500

820

320

4.5

1440

2241

Station (Scarsdale) Street

SCARSDALE

4.5

360

530

Weston Street

LETHBRIDGE

110

5.5

605

Road Improvements Program Improvements progam totals $0.7m, plus Roads to Recovery program $1.5m

ROAD NAME

DESCRIPTION

LOCALITY

Thompson Road

Road rehabilitation, widening and safety improvements - support Quarry access

MAUDE

Demotts Road

Installation of Guardrail

STEIGLITZ

Slate Quarry Road

Road Widening

MEREDITH

BUDGET 250,000 50,000 350,000 Page 74 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Snowgum Road

Intersection treatment

DEREEL

Kopkes Road

Widen 2 lane road

HADDON

667,000

Mt Mercer - Dereel Road

Road widening narrow section between existing widened sections

DEREEL

667,000

50,000

Footpaths and Trails Footpaths and trails include walking paths constructed of concrete or asphalt. New Assets includes the following Footpath and Trails projects totalling $0.5m.

ROAD NAME

DESCRIPTION

LOCALITY

Clyde Road

Conversion of gravel path to concrete shared path

BANNOCKBURN

Bannockburn-Shelford Road

Asphalt shared footpath repairs - north side

TEESDALE

Moore Street

K&C, Drainage and Road widening - stage 2

BANNOCKBURN

BUDGET 150,000 100,000 250,000

Page 75 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Note 4.5.6: Capital Expenditure Funding Sources $’000

Note 4.5.7: Capital Grants In order for Council to deliver its capital works program, it relies on funding received from State and Federal Governments. Following is a list of all grants included in the Budget. Some, but not all, of these grants have been confirmed by funding agencies. 2021-22 Budget $'000 1,500

2022-23 Budget $’000 1,333

Federal Bridge Renewal Program

700

1,248

548

Black Spot Program

873

(873)

Slate Quarry Rd - Bridge Renewal

Rokewood Rec Reserve Upgrade

435

RDV 3 Trails

Lethbridge Cricket Net Project

Geggies Rd - Bridge Replacement

4,180

(4,180)

Linton Oval Reconstruction

200

Rokewood Community Hub Pavillion Upgrade

3,518

Meredith Multi Playspace

420

Northern Streetscape Implementation

325

Bannockburn Vic Park Safety Netting

(25)

LSIF Community Facilities Ross Creek Playspace Upgrade

450

(450)

LSIF Community Facilities Linton Oval Drainage Upgrade

214

(214)

LSIF Female Friendly Facilities Leighdale Equestrian Upgrade

358

(358)

8,350

7,559

(791)

Grants for Capital Works Roads to Recovery

TAC Footpath Local Roads and Community Infrastructure Prog

Total Grants

Variance (167)

Proceeds from the Sale of Non-Current Assets Proceeds from the sale of non-current assets totals $4m and includes the trade-in of motor vehicles, plant items and sale of land.

Page 76 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

4.6 BORROWINGS The budgeted loan liability of $9.98m at 30 June 2023 represents 38% of rates and charges, which is a decrease from 46% in 2021-22. These borrowings remain consistent with sound financial management principles. Borrowings allow Council to spread the financing cost of new facilities over a number of years, thereby eliminating the burden on ratepayers in any one year.

2021-22 $'000

2022-23 $'000

13,254

11,611

Total amount projected to be redeemed

(1,643)

(1,629)

Total amount proposed to be borrowed as at 30 June

11,611

9,982

Total amount borrowed as at 30 June of the prior year Total amount to be borrowed

Page 77 of 102

DRAFT BUDGET 2022-23

GOLDEN PLAINS SHIRE COUNCIL

Borrowing Schedule Loan No.

Lender

Drawdown

Loan Term

Interest Rate

Years

Interest Type

Loan Purpose

Bannockburn Rec Precinct Development LASF DB Plan Contribution 1

NAB

Nov-19

2.38

Fixed

Haddon Rec Upgrade

Opening Balance (01/07/22)

New Loans

Debt Redeemed

Closing Balance (30/06/23)

$'000

1,080

680 58

GP Food Production Precinct

536

Somerset Estate & The Well

347

133

947

596

470

304

150

NAB (Interest only)

Jun-16

3.97

Fixed + Margin

Bannockburn Heart

150

NAB

Dec-11

6.65

Fixed

Parkers Road Bridge, etc.

Woady Yaloak Equestrian

Smythesdale Sports Oval

113

BSCS Redevelopment

377

124

252

Maude Rec Pavilion

113

500

3,500

425

3,251

150

264

1,629

9,982

CBA

Jun-21

0.82

90 Day BBSW + Margin

ANZ

Jun-20

1.91

Fixed

GPS community & Civic Centre

4,000

NAB

Jun-20

2.23

Fixed

GPS community & Civic Centre

3,676

CBA

Mar-21

0.66

Fixed

BCSC

Total 2022-23

414 11,611

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4.7 KEY FINANCIAL TRENDS 2012-2023

Analysis of Trends There are a number of interesting trends that are reflected in the above graph. Capital Expenditure / Grants Historically, Council’s capital expenditure is closely correlated with grant revenue. Rates and Charges / Grants Council first identified the need to reduce its reliance on grant revenue and improve its rates and charges in 2005. The above graph demonstrates the result of this decision. Revenue from rates and charges are now at a more ‘financially sustainable’ level, given the level of growth in grants has generally reduced. Rates and Charges / Employee Costs The substantial growth in service delivery demands in recent years coupled with the need to broaden Council’s rate base is reflected in the steady incline shown on the graph. Retained Earnings / Borrowings As retained earnings have been utilised over recent years to deliver various capital projects, borrowings have increased to fund the major capital works projects being delivered.

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5 LONG-TERM STRATEGIES 5.1 FINANCIAL PLAN / PROJECTIONS Council’s Financial Plan is an integral component of the Council Plan. It establishes the financial targets necessary for Council to fund its strategies over a four year period. As stated in the Budget overview, the Budget has been framed within the parameters established in Council’s Financial Plan. The Act requires a financial plan to be prepared, describing both financial and non-financial resources (including human resources) for at least the next four financial years to achieve the strategic objectives in the Council Plan. In preparing the financial plan, Council must take into account all other plans and strategies in regard to services and initiatives which commit financial and non-financial resources for the period of the Financial Plan. Council has prepared a Financial Plan for the four years 2022-23 to 2025-2026 as part of its ongoing financial planning to assist in adopting a budget within a longer term framework. The Financial Plan takes the strategic objectives and strategies as specified in the Council Plan and expresses them in financial terms for the next four years. In the Financial Plan, Council is mindful of the need to comply with the following Principles of Sound Financial Management as contained in the Local Government Act: • • • •

Manage financial risks faced by the Council prudently, having regard to economic circumstances Pursue spending and rating policies that are consistent with a reasonable degree of stability in the level of the rates burden Ensure that decisions are made and actions are taken having regard to their financial effects on future generations Ensure full, accurate and timely disclosure of financial information relating to the Council

The key financial objectives which underpin the Financial Plan are: • • • • • • • • • •

Ensure long-term financial sustainability Deliver services in a cost-effective and efficient manner Ensure incomes are sustainable and consider community-wide and individual benefits (rates versus user charges and adherence to Council’s Rating Strategy) Use debt finance where appropriate and within responsible limits Maintain cash reserves and operating surpluses at appropriate levels Identify and quantify long-term liabilities Meet social equity objectives through specific programs Manage the Shire’s capital assets to maximise long-term community benefit Recognise that funding from State and Federal Government is a crucial element of financial sustainability Manage Council’s retained earnings prudently

The Finanical Plan has been substantially reviewed with a number of assumptions challenged and revised. Some of the more notable changes include: • • • •

The need to significantly increase the amount of money being directed to the renewal of Council assets Increase in the amount of non-rate income from land development opportunities and increased wind farm income in future years Reduction in capital grant funding on the basis that we will limit the amount of new construction Targeted staff increases in areas associated with programmed maintenance and renewal

Departing from Council’s Financial Plan would send the wrong message to stakeholders including governments, ratepayers and future Councils. Council needs to adhere to the Financial Plan to ensure the long-term financial health of the organisation. The Financial Plan places Council on a sound financial footing into the foreseeable future.

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5.2 FINANCIAL PERFORMANCE INDICATORS The following table highlights Council’s current and projected performance across a range of key financial performance indicators. These indicators provide a useful analysis of Council’s financial position and performance and should be used in the context of the organisation’s objectives.

Indicator

Measure

Efficiency

Note

Forecast 2021-22

Budget 2022-23

2023-24

Projections 2024-25 2025-26

Trend +/o/-

Expenditure level

Total expenditure / no. of assessments

$4,241

$3,850

$4,013

$4,072

$4,138

Revenue level

Residential rate revenue / No. of residential assessments

$2,094

$2,134

$2,173

$2,226

$2,281

Workforce turnover

No. of resignations & terminations / average no. of staff

13.9%

Liquidity Working Capital

Current assets / current liabilities

Unrestricted cash

151.1%

99.5%

148.8%

199.5%

249.9%

Unrestricted cash / current liabilities

95.6%

62.9%

115.9%

163.5%

213.4%

Interest bearing loans and borrowings / rate revenue

45.1%

38.3%

38.1%

34.8%

32.8%

6.6%

7.0%

5.5%

5.7%

5.0%

53.2%

36.7%

38.6%

30.6%

28.1%

108.6%

72.9%

65.3%

68.7%

67.5%

-3.3%

0.2%

3.2%

7.1%

8.8%

54.9%

57.9%

60.2%

60.9%

59.9%

0.4%

0.3%

0.5%

Obligations Loans and borrowings

Loans and borrowings Indebtedness

Asset renewal

Interest and principal repayments / rate revenue Non-current liabilities / own source revenue Asset renewal expenditure / depreciation

Operating position Adjusted underlying result

Adjusted underlying surplus (deficit) / Adjusted underlying revenue

Stability Rates concentration Rates effort

Rate revenue / adjusted underlying revenue Rate revenue / property values (CIV)

Key to Forecast Trend: + Forecasts improvement in Council's financial performance/financial position indicator o Forecasts that Council's financial performance/financial position indicator will be steady - Forecasts deterioration in Council's financial performance/financial position indicator

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NOTES TO INDICATORS 1 Working Capital – The proportion of current liabilities represented by current assets. Working capital is forecast to remain at sustainable levels during the period of the Council Plan. 3 Loans and Borrowings compared to rates – This ratio is forecast to remain at similar levels from 2021-22 with minimal movement in borrowings over this period. 4 Interest and Principal Repayments compared to rates – This ratio reflects scheduled loan repayments as described in the Borrowing Schedule in Section 4.6. 5 Asset renewal - This percentage indicates the extent of Council renewals against its depreciation charge (an indication of the decline in value of its existing capital assets). A percentage greater than 100 indicates Council is maintaining its existing assets, while a percentage less than 100 means its assets are deteriorating faster than they are being renewed and future capital expenditure will be required to renew assets. 6 Adjusted underlying result – An indicator of the sustainable operating result is required to enable Council to continue to provide core services and meet its objectives. 7 Rates concentration - Reflects extent of reliance on rate revenues to fund all of Council's on-going services. The current ratio indicates that Council’s reliance on government funding has diminished and this balance is expected to remain steady over the term of the Council Plan. It will be very difficult to improve this ratio within a rate capping environment.

5.3 NON-FINANCIAL RESOURCES In addition to the financial resources to be consumed over the planning period, Council will also consume nonfinancial resources, in particular human resources. A summary of Council’s anticipated human resource requirements for the 2022-23 year is shown below and further detail is included in Note 3.6 of this Budget.

Indicator

Projections

Forecast

Budget

2021-22

2022-23

2023-24

2024-25

2025-26

18,414

18,922

150

160

19,803 150

20,700 150

21,664 180

18,564

19,082

19,953

20,850

21,844

182.6

188.02

193.02

198.02

203.02

Employee Costs ('000) - Operating - Capital Total Employee Numbers (FTE)

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5.4 RATING INFORMATION This section contains information on Council’s past and foreshadowed rating levels, along with Council's rating structure and the impact of changes in property valuations. This section should be read in conjunction with Council’s Rating Strategy which is available on Council’s website. Rating context Rates and charges are an important source of revenue, accounting for 50% of income received by Council. Planning for future rate increases is therefore an important component of the Financial Planning process. In 2005, it was identified that Council’s low level of rate income was becoming unsustainable and that Council had to make a conscious decision to improve its financial position. To ensure this action did not have a detrimental impact on Council services, it was important to increase the unsustainably low rate base and to decrease Council’s reliance on government funding. Golden Plains Shire also faced, and continues to face, the following challenges: High population growth Increased demand for new services A history of significant dependence on grants, contributions and recoupments Substantial challenges associated with provision and renewal of roads, paths, and community and recreation facilities • Supporting community based Committees of Management that currently manage the vast majority of community and recreation facilities on Council and Crown land Council’s Rate Concentration is budgeted to be 57.9%, which has historically been 5-6% less than similar large rural shires. The current rate capping framework will not enable Council to improve this indicator without applying for a variation. Managing the competing interests of rural and urban communities and Maintaining the extensive road network of over 1,800 km • • • •

• • •

The following table demonstrates the effort Council has made in 2021-22 to maintain its rate base at a sustainable level, reducing Council’s reliance on government funding. Average Rates and Charges per residential assessment Average Residential Rate Revenue / Assessment

Percentage Increase

2003-04

$ 584

% 9.40

2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21* 2021-22* 2022-23*

1,402 1,523 1,629 1,740 1,801 1,858 1,981 2,038 2,071 2,133 2,138

7.36 8.64 6.92 6.80 3.50 3.10 6.60 2.92 1.66 2.93 0.22

Year

Rate Concentration Budget Victoria Councils Average % % 29 44 51 46 48 45 55 50 58 60 58 59 58

58 60 64 60 64 55 63 60 60 60 60

Note: Figures from 2015-16 onward, are calculated using the Local Government Performance Reporting data and relate to residential properties only. The table includes the garbage charge which can increase more than the rate cap as garbage charges are based on a cost recovery methodology.

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The level of required rates and charges are considered in context, with reference to Council's other sources of income and the planned expenditure on services and works to be undertaken for the Golden Plains community. Golden Plains Shire Council still remains very successful in obtaining government funding to minimise the burden on its ratepayers, while remaining a progressive and developing shire. Current Year Rates and Charges The following table sets out historic and future proposed increases in revenue from rates and charges and total rates to be raised, based on the forecast financial position as at 30 June 2021. There was an increase of $50 in the 202122 annual garbage charge with $20 being the increase in landfill levy prescribed by the State Government effective from 1 July 2021 and $10 increased recycling costs and $20 increase for landfill rehabilitation and roadside stockpile removal works. The increase in 2022-23 is $10 from $379 to $389. An increase of 35% is anticipated in the 202324 and 2024-25 years to introduce glass and FOGO garbage services.

Year

2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26

General Rate and Municipal Charge Increase %

Garbage Charge %

Total Rates and Charges Raised ‘000

6.23 2.32 2.00 2.25 2.50 2.00 1.50 1.65 1.75 1.75 2.00

(4.8) 3.57 2.20 31.00 0 1.50 15.00 11.00 35.00 35.00 5.00

19,435 20,427 21,315 22,903 23,649 24,357 25,724 26,519 29,340 31,864 32,881

Rating structure Council has established a rating structure which is comprised of three key elements. These are: • • •

Property values, which form the central basis of rating under the Local Government Act 1989 A 'user pays' component to reflect usage of certain services provided by Council A fixed municipal charge per property to cover some of the administrative costs of the Council.

Striking a proper balance between these elements provides equity in the distribution of the rate burden across residents. One of the challenges of our legislated rating system is high population growth. Properties in growth townships with increasing property values will continue to pay much higher rate increases than properties in other areas of Golden Plains. This means properties in growth townships typically experience rate increases much higher than the average rate cap. As a result, other areas of Golden Plains experience rate decreases. In an effort to make this system fairer in 2019-20 Council decreased total rate revenue (which is distributed using property values) and increased the revenue raised from the fixed municipal charge. This approach ensures that all ratepayers contribute a higher minimum amount and less revenue will be contributed from a property valuation based rating system. The rating review completed in 2021-22 resulted in a decreased in the municipal charge from $310.60 to $250.00. Council makes two further distinctions within the property value component of rates based on the purpose for which the property is used and whether it is located within a defined geographic growth area. Having reviewed the various valuation bases for determining the property value component of rates, Council has determined to apply a Capital Improved Value (CIV) basis on the grounds that it provides the most equitable distribution of rates across the municipality. There are currently no plans to change that basis, but Council does review its rating structure every four years. The existing rating structure comprised eight differential rates. These are defined in detail in Appendix 6.1, however a brief summary is as follows: Page 84 of 102

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Residential – Base rate (cents per dollar of Capital Improved Value, CIV) Business, Industrial & Commercial - 100% of residential rate Business, Industrial & Commercial Bannockburn - 130% of residential rate Farm Land Broadacre – 87.5% of residential rate Farm Intensive– 95% of residential rate Farm < 40 Hectares– 100% of residential rate Non Farm Vacant Land – 205% of residential rate and Developable Vacant Land – 100% of residential rate These rates are structured in accordance with the requirements of Section 161 ‘Differential Rates’ of the Act. Council also levies a municipal charge and a garbage collection charge as allowed under the Act. A brief explanation of each rating component is provided below. General Rates: General rates are calculated by multiplying the “rate in the dollar” by the property’s capital improved value. Municipal Charge: The municipal charge is used to collect a portion of revenue not linked to property value, but paid equally by all ratepayers. The charge is applied pursuant to s.159 of the Local Government Act and is intended to cover some of the administrative costs of Council. The municipal charge is a flat charge, irrespective of the valuation of a property. For lower valued properties, it means that the total rates as a percentage of the property’s CIV is higher when compared to higher valued properties. Its function is to ensure that low valued properties pay a fair share of the total rates burden. If Council did not apply a municipal charge the general rate would rise and the rates on higher valued properties would increase substantially. This would be contrary to Council’s responsibility to provide a fair and equitable system of rating. Garbage Charge: The garbage charge is levied on a full cost recovery basis to cover the kerbside collection of household waste and recycling. Any surplus generated from the garbage charge will be offset against future garbage costs, in line with full cost recovery principles. There is an increase of $10 from $379 to $389 in the 2022-23 annual garbage charge. In February 2020, the State Government released its waste related circular economy policy ‘Recycling Victoria – A New Economy’. A key action included was the increase in the State Government landfill levy fees over 3 years to bring it into line with other States. Financial year 2022-23 is the final year of the landfill levy increase: the Budget includes an increase of $20 per tonne for disposal to landfill which will increase the waste charge to $10 per tenement. When comparing the rates and charges in Golden Plains Shire with those of other Councils, the municipal charge should be included in the calculation. There is a misconception in the community that when the municipal charge is taken into account Golden Plains is a high rating council. That is not the case. Detailed analysis of the rates to be determined for the 2021-22 year is contained in Appendix 6 ‘Rates and Charges Statutory Disclosures’. Council has adopted a formal Rating Strategy that contains expanded information on Council's rating structure and the reasons behind its choices in applying the rating mechanisms it has used. A review of the Rating Strategy was completed in 2021-22 with the desired outcome of greater rate equity between different rating categories across the Shire, which resulted in the following changes: • • • • •

Reduce municipal charge from $310.60 to $250 per property Increase broadacre farm differential to 87.5% Increase tntensive farm differential to 95% Increase business property differential rate to 130% for Bannockburn Increase vacant land differential rate to 205%

General Revaluation of Properties As required by the Local Government Act, a revaluation of all properties within the municipality was carried out during 2021-22 and will be applied from 1 July 2022 for the 2022-23 year. Valuations and rates in the dollar are indicative only as they are based on the draft 2022 Revaluations available at 8 April 2022. These rates in the dollar will be Page 85 of 102

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recalculated in May 2022 following certification of the 2022 Revaluation by the Valuer-General, in order to ensure compliance with the rate capping provisions of the Local Government Act. The outcome of the preliminary 2022 general revaluation resulted in an increase in property valuations throughout the municipality. Overall, property valuations across the municipal district increased by 30.7% since the last general valuation conducted in 2021. State legislative changes now require councils to conduct general revaluations annually from 1 July 2018. Therefore, the next general revaluation will be conducted in 2023 and will be applied from 1 July 2023. The following tables demonstrates the average percentage increase for each property type.

Property Type

Residential Improved Business, Industrial & Commercial Business, Industrial & Commercial Bannockburn Farm Land Broadacre Farm Land Intensive Farm Land < 40 Hectares Non Farm Vacant Land Vacant Land Non-Developable

Average Value Increase/ (Decrease) 2021-22 31.12% 35.55% 20.02% 29.79% 41.54% (19.75%) 36.04% 46.12%

Fire Services Property Levy From 1 July 2013 a new fire levy was introduced and applies to all private property owners – including persons and organisations that do not currently pay council rates, such as churches, charities, private schools and RSL’s. Council properties will also be subject to the fire levy. Under the Fire Services Property Levy Act 2012, introduced as a result of recommendations by the Victorian Bushfires Royal Commission (VBRC), the Fire Services Property Levy (FSPL) is collected by Council on behalf of the State Government, to fund the operations of the MFB and CFA, hence Council does not recognise any income and this levy is not included in any rating calculation or comparison. However, it is important to note that this charge will appear on annual and quarterly rate notices.

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5.5 OTHER STRATEGIES AND PLANS In addition to the Council Plan (incorporating the Municipal Public Health and Wellbeing Plan) and Financial Plan, the Budget is shaped by Community Plans and numerous other Council plans and strategies as detailed below: EXECUTIVE UNIT • Communication and Marketing Strategy • Community Engagement Strategy • Economic Development & Tourism COMMUNITY DEVELOPMENT • Community Development Strategy • Open Space Strategy • Arts and Culture Strategy • Access and Inclusion Plan • Play Space Strategy

• • • •

Recreation Strategy Paths and Trails Strategy Youth Development Strategy Bannockburn Community Infrastructure Development Plan

• • •

Rating Strategy Procurement Strategy Risk Management Strategy

• •

ICT Strategy Records Management Strategy

• • • • •

Domestic Animal Management Plan Rural Land Use Strategy Northern Settlement Strategy Municipal Fire Management Plan Domestic Waste Water Management Plan

• •

Stormwater Management Plan Road Management Plan

HUMAN SERVICES • Municipal Early Years Plan • Active Ageing and Inclusion Plan CORPORATE SERVICES • Annual Budget • Internal Audit Plan • Municipal Emergency Management Plan PEOPLE AND CULTURE • Organisational Development Strategy • Customer Services Strategy DIGITAL TRANSFORMATION • Digital Transformation Strategy • Information Governance Framework DEVELOPMENT • Municipal Strategic changes • Environment Strategy • Golden Plains Food Production Precinct Concept Plan • Roadside Weed Management Plan • Bruces Creek Master Plan, Bannockburn • Heritage Study • Urban Design Frameworks – Bannockburn; Smythesdale; Inverleigh; Rokewood, Corindhap, Dereel; Batesford WORKS • Road Strategy • Waste Management Strategy • Asset Management Strategy

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6 APPENDICES 6.1 DECLARATION OF RATES AND CHARGES Recommendation 1. Amount Intended to be Raised An amount of $26,518,927 (or such other amount as is lawfully raised as a consequence of this resolution) be declared as the amount which Council intends to raise by general rates, the municipal charge and the annual service charges (described later in this resolution), which amount is calculated as follows: General Rates Municipal Charge Annual Service (Garbage) Charge Supplementary Rates Income Municipal Charge on Supplementary Rates Interest on Rates

$19,469,617 $2,808,750 $3,865,560 $250,000 $25,000 $100,000

2. General Rates 2.1. A general rate be declared in respect of the 2022-23 Financial Year. 2.2. It be further declared that the general rate be raised by the application of differential rates. 2.3. A differential rate be respectively declared for rateable land having the respective characteristics specified below, which characteristics will form the criteria for each differential rate so declared: 2.3.1.Residential Improved Any land which: 2.3.1.1. is used primarily for residential purposes; and 2.3.1.2. does not have the characteristics of Residential Improved (Growth Area). 2.3.2.Business, Industrial and Commercial Any land which: 2.3.2.1. is used primarily for commercial or industrial (including extractive industry) purposes; and 2.3.2.2. does not have the characteristics of Business, Industrial and Commercial (Growth Area). 2.3.3.Business, Industrial and Commercial (Bannockburn Area) Any land which: 2.3.3.1. is used primarily for commercial or industrial (including extractive industry) purposes; 2.3.3.2. is located within any of the areas bounded by the continuous and unbroken lines and the plans is attached in the Schedule included in the Annual Budget; and 2.3.3.3. is designated as such in Council's rating database. 2.3.4.Farm Land Broadacre Any land which: 2.3.4.1. is over 40 hectares in area; and 2.3.4.2. is used primarily for grazing, dairying, pig-farming, poultry-farming, fish-farming, treefarming, bee-keeping, viticulture, horticulture, fruit-growing or the growing of crops of any kind or for any combination of those activities; and 2.3.4.3. is used by a business that: 2.3.4.3.1. has a significant and substantial commercial purpose or character; and 2.3.4.3.2. seeks to make a profit on a continuous or repetitive basis from its activities on the land; and 2.3.4.3.3. is making a profit from its activities on the land, or that has a reasonable prospect of making a profit from its activities on the land if it continues to operate in the way that it is operating. 2.3.5.Farm Land Intensive Any land which: 2.3.5.1. is over 2 hectartes and less than 40 hectares in area; and

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2.3.5.2. is intensively farmed; and 2.3.5.3. is used by a business that: 2.3.5.3.1. has a significant and substantial commercial purpose or character; and 2.3.5.3.2. seeks to make a profit on a continuous or repetitive basis from its activities on the land; and 2.3.5.3.3. is making a profit from its activities on the land, or that has a reasonable prospect of making a profit from its activities on the land if it continues to operate in the way that it is operating. 2.3.6.Farm Land < 40 hectares in area Any land which: 2.3.6.1. is over 2 hectartes and less than 40 hectares in area; and 2.3.6.2. is used primarily for grazing, dairying, pig-farming, poultry-farming, fish-farming, treefarming, bee-keeping, viticulture, horticulture, fruit-growing or the growing of crops of any kind or for any combination of those activities. 2.3.7.Non Farm Vacant Land Any land which: 2.3.7.1. is not used primarily for residential, commercial or industrial (including extractive industry) purposes; and 2.3.7.2. does not have the characteristics of Farm Land, Farm Land (Growth Area), Non Farm Vacant Land (Growth Area), Vacant Land Non Developable or Vacant Non Developable Land (Growth Area) 2.3.8.Vacant Land Non Developable Any land which: 2.3.8.1. is located in the Farming Zone (as zoned within the Golden Plains Planning Scheme); and 2.3.8.2. does not have the characteristics of Farm Land or Farm Land (Growth Area), and 2.3.8.3. cannot be used for residential, commercial or industrial (including extractive industry) purposes due to the constraints of the Golden Plains Planning Scheme. 2.4. Each differential rate will be determined by multiplying the Capital Improved Value of each rateable land (categorised by the characteristics described in this resolution) by the relevant cents in the dollar indicated in the following table, or such lesser amount as required to achieve compliance with Part 8A – Rate caps of the Local Government Act 1989: 2.5. Category

Cents in the dollar on CIV*

Residential Improved

0.002148 cents in the dollar of Capital Improved Value

Business, Industrial and Commercial

0.002148 cents in the dollar of Capital Improved Value

Business, Industrial (Bannockburn Area)

and

Commercial

0.002793 cents in the dollar of Capital Improved Value

Farm Land Broadacre

0.001880 cents in the dollar of Capital Improved Value

Farm Land Intensive

0.002041 cents in the dollar of Capital Improved Value

Farm Land < 40 Hectares

0.002148 cents in the dollar of Capital Improved Value

Non Farm Vacant Land

0.004404 cents in the dollar of Capital Improved Value

Vacant Land Non Developable

0.002148 cents in the dollar of Capital Improved Value

*The above rates in the dollar are indicative only as they are based on the draft 2022 Revaluations available at 8 April 2022. These rates in the dollar will be recalculated in May 2022 following certification of the 2022 Revaluation by the Valuer-General, in order to ensure compliance with the rate capping provisions of the Local Government Act.

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2.6. It be recorded that Council considers that each differential rate will contribute to the equitable and efficient carrying out of Council functions, and that 2.6.1. the respective objectives of each differential rate be those specified in the Schedule included in the Annual Budget; 2.6.2. the respective types or classes of land which are subject to each differential rate be those defined in this resolution; 2.6.3. the respective uses and levels of each differential rate in relation to those respective types or classes of land be those described in this resolution; and 2.6.4. the relevant 2.6.4.1. uses of; 2.6.4.2. geographical locations of; 2.6.4.3. planning scheme zonings of; and 2.6.4.4. types of buildings on; the respective types or classes of land be those described in this resolution. 3. Municipal Charge 3.1. A municipal charge be declared in respect of the 2022-23 Financial Year. 3.2. The municipal charge be declared for the purpose of covering some of the costs of Council. 3.3. The municipal charge be in the sum of $250 for each rateable land (or part) in respect of which a municipal charge may be levied. 3.4. It be confirmed that the municipal charge is declared in respect of all rateable land within the municipal district in respect of which a municipal charge may be levied. 4. Annual Service (Garbage) Charge 4.1. An annual service charge be declared in respect of the 2022-23 Financial Year. 4.2. The annual service charge be declared for the collection and disposal of refuse (including recyclables). 4.3. The annual service charge be: 4.3.1.in the sum of $389 for each rateable land (or part) in respect of which the annual service charge may be levied; and 4.3.2.based on ownership of any land used primarily for residential purposes within the area designated for waste collection in the plan, which are the criteria for the annual service charge so declared. 5. Consequential 5.1. It be recorded that Council requires any person to pay interest on any amount of rates and charges to which: 5.1.1.that person is liable to pay; and 5.1.2.have not been paid by the date specified for their payment 5.2. The Chief Executive officer be authorised to levy and recover the general rates, municipal charge and annual service charge in accordance with the Local Government Act 1989. 5.3. The Chief Executive officer be authorised to make so much of Council's rating database available as is reasonably necessary to enable any person to ascertain the designation of any land located within any of the areas bounded by the continuous and unbroken lines in the plans attached to this resolution.

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SCHEDULE Residential Improved Objective: To encourage commerce and industry, and to ensure that all rateable land makes an equitable financial contribution to the cost of carrying out the functions of Council, including the: • • •

Construction and maintenance of public infrastructure Development and provision of health and community services and Provision of general support services

Types and Classes: Rateable land having the relevant characteristics described in the resolution. Use and Level of Differential Rate: The differential rate will be used to fund some of those items of expenditure described in the Budget adopted by Council. The level of the differential rate is the level which Council considers is necessary to achieve the objectives specified above. Geographic Location: Wherever located within the municipal district. Use of Land: Any use permitted under the relevant Planning Scheme. Planning Scheme Zoning: The zoning applicable to each rateable land within this category, as determined by consulting maps referred to in the relevant Planning Scheme. Types of Buildings: All buildings which are now constructed on the land or which are constructed prior to the expiry of the 2022-23 Financial Year.

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Business, Industrial and Commercial Objective: To encourage commerce and industry, and to ensure that all rateable land makes an equitable financial contribution to the cost of carrying out the functions of Council, including the: • • •

Construction and maintenance of public infrastructure Development and provision of health and community services and Provision of general support services

Types and Classes: Rateable land having the relevant characteristics described in the recommendation. Use and Level of Differential Rate: The differential rate will be used to fund some of those items of expenditure described in the Budget adopted by Council. The level of the differential rate is the level which Council considers is necessary to achieve the objectives specified above. Geographic Location: Wherever located within the municipal district. Use of Land: Any use permitted under the relevant Planning Scheme. Planning Scheme Zoning: The zoning applicable to each rateable land within this category, as determined by consulting maps referred to in the relevant Planning Scheme. Types of Buildings: All buildings which are now constructed on the land or which are constructed prior to the expiry of the 2022-23 Financial Year.

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Business, Industrial and Commercial (Bannockburn Area) Objective: To enable more resources to be devoted to strategic planning of Business, Industrial and Commercial (Growth Area) (including planning for the infrastructure and community needs of those operating businesses on Business, Industrial and Commercial (Growth Area)), to encourage commerce and industry and to ensure that all rateable land makes an equitable financial contribution to the cost of carrying out the functions of Council, including the: • • •

Construction and maintenance of public infrastructure Development and provision of health and community services and Provision of general support services

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Farm Land Broadacre Objective: To enable more resources to be devoted to strategic planning of Farm Land (Growth Area) (including planning for the infrastructure and community needs of those operating farms or residing on Farm Land (Growth Area)), to encourage farming activity and to ensure that all rateable land makes an equitable financial contribution to the cost of carrying out the functions of Council, including the: • • •

Construction and maintenance of public infrastructure Development and provision of health and community services and Provision of general support services

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Farm Land Intensive Objective: To enable more resources to be devoted to strategic planning of Farm Land (Growth Area) (including planning for the infrastructure and community needs of those operating farms or residing on Farm Land (Growth Area)), to encourage farming activity and to ensure that all rateable land makes an equitable financial contribution to the cost of carrying out the functions of Council, including the: • • •

Construction and maintenance of public infrastructure Development and provision of health and community services and Provision of general support services

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Farm Land < 40 Hectares Objective: To encourage farming activity and to ensure that all rateable land makes an equitable financial contribution to the cost of carrying out the functions of Council, including the: • • •

Construction and maintenance of public infrastructure Development and provision of health and community services and Provision of general support services

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Non Farm Vacant Land Objective: To enable more resources to be devoted to strategic planning of Non Farm Vacant Land (including planning for the infrastructure and community needs of those who may come to occupy Non Farm Vacant Land), to encourage development of that land and to ensure that all rateable land makes an equitable financial contribution to the cost of carrying out the functions of Council, including the: • • •

Construction and maintenance of public infrastructure Development and provision of health and community services and Provision of general support services

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Vacant Land Non Developable Objective: To enable more resources to be devoted to strategic planning of Non Farm Vacant Land (including planning for the infrastructure and community needs of those who may come to occupy Non Farm Vacant Land), to ensure that all rateable land makes an equitable financial contribution to the cost of carrying out the functions of Council, including the: • • •

Construction and maintenance of public infrastructure Development and provision of health and community services and Provision of general support services

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ABBREVIATIONS Abbreviation

Description

ANZ

Australia and New Zealand Bank

Assoc

Association

B’burn

Bannockburn

CALD

Culturally and Linguistically Diverse

CFA

Country Fire Authority

CIV

Capital Improved Value

cont.

Continued

CPI

Consumer Price Index

Enterprise Bargaining

EFT

Equivalent Full Time staff numbers

EPA

Environmental Protection Authority

Eques

Equestrian

Equip

Equipment

ERP

Estimated Resident Population

ESC

Essential Services Commission

FAG

Federal Assistance Grants

FOI

Freedom of Information

FTE

Full Time Equivalent

Furn

Furniture

GIS

Geographic Information System

Golden Plains

GST

Goods and Services Tax

HACC

Home and Community Care

Hour

ICT

Information Communication Technology

Incl.

Inclusive of

IVAN

Golden Plains Shire Council Youth Van

Thousand

Kilometre

Litre

LASF DB Plan

Local Authorities Superannuation Fund Defined Benefit Plan

LGFV

Local Government Funding Vehicle

LIC

Land Information Certificate

Million

MAV

Municipal Association of Victoria

MBS

Municipal Building Surveyor

MCH

Maternal and Child Health

MFB

Metropolitan Fire Brigade

MOU

Memorandum of Understanding

N/A

Not applicable

NAB

National Australia Bank Page 99 of 102

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Abbreviation

Description

OH&S

Occupational Health and Safety

POA

Price on Application

Rec.

Recreation

Reg.

Regulation

Re-Budget

Revised Budget

RSL

Returned Services League

SES

State Emergency Service

SRO

State Revenue Office

VAGO

Victorian Auditor General’s Office

VCAL

Victorian Certificate of Applied Learning

VCAT

Victorian Civil and Administrative Tribunal

VGC

Victoria Grants Commission

WDV

Written Down Value

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GLOSSARY Definition Ad Valorem Rates

Rates based on the valuation of a property as opposed to a flat charge.

Capital Expenditure

The purchase or construction of assets that are expected to have a life of more than 1 year. Grants that are paid to fund projects of a capital nature, including capital expenditure on Council owned land and operating expenditure of a capital nature on Crown land. Includes cash on hand and highly liquid investments. Includes payments to third parties for goods received and services rendered.

Capital Grants Cash Contracts and Materials Contributions and Recoupments Council Plan CPI Current Assets Current Liabilities Debt Servicing Depreciation Employee Costs Grants LGFV

MAV Non-Current Assets Non-Current Liabilities Operating Expenditure Income Overheads

Own Source Revenue Rate-in-the-dollar Rates and Charges Retained Earnings Financial Plan

Includes income for works performed by Council on behalf of third parties, contributions from community groups towards the construction or upgrade of community assets, contributions either in cash or in kind from developers, and minor recoups of some operating expenditure. An annual plan containing Council’s strategic objectives, strategic indicators and business plan strategies for the next 4 years. Consumer Price Index, being a measure of the movement of prices in the economy over time. Assets that are expected to be consumed or converted into cash within 1 year such as stock on hand, debtors, cash and investments. Amounts owed to third parties by the Council that are expected to be settled within 1 year, such as trust funds, sundry creditors, and annual leave accrued. The interest expense of borrowings. The systematic allocation of the net cost of a long-term asset over its useful life. Depreciation is an annual operating expense; therefore it is the process of expensing long-term costs. Wages and salaries paid to employees plus labour on-costs such as superannuation, WorkCover premium, annual leave, long service leave and Fringe Benefits Tax. Includes granted assets (usually cash) received from third parties such as Government Departments towards the cost of programs and capital expenditure. Local Government Funding Vehicle is a project the MAV has undertaken on behalf of all Victorian Councils. It is expected to provide significant savings to the sector by raising funds via the Bond market. Municipal Association of Victoria – the main industry body representing Victorian Councils. Assets with a useful life of more than 1 year, such as land, buildings, plant and machinery, furniture and equipment, and infrastructure. Amounts owed to third parties by the Council that are not expected to be settled within 1 year, such as long-term loans. Expenditure on Materials and Services, employee costs, depreciation and debt servicing. Income received from rates and charges, grants and subsides, contributions and recoupments, user fees, interest on investments and net gain/(loss) on disposal. Includes postage, vehicle operating costs, telephone, information technology, accounts payable, accounts receivable, depot operating costs, furniture and equipment, cleaning, lighting, heating, printing and stationery, office building maintenance, word processing, and insurance. Revenue, plus profit on sales, less grants. The ad-valorem rates on an individual property divided by the total valuation of the property. Rates and Charges consists of general rates, municipal charge, garbage charge and State Landfill Levy charge (including Supplementary assessments) The accumulated surpluses from prior accounting periods represented by working capital or net current assets (current assets less current liabilities). Council’s Financial Plan that sets out Council’s long-term financial strategy for a four-year period. This document forms part of the Council Plan. Page 101 of 102

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Definition Supplementary Rates “The Act”

Rates levied on properties during the year as a result of new building works, land subdivisions, or land consolidations. Unless otherwise stated, the Local Government Act 1989.

Underlying Result from Operations VGC

The annual operating surplus or deficit in a ‘normal’ year. It excludes major ‘one-off’ items that distort the true financial performance of the Council. Victoria Grants Commission – a body charged with the allocation of federal untied grants to Victorian Councils. The Written Down Value of an asset is an operating expense. It represents the undepreciated net cost of a long-term asset at the time it is sold. In the case of land sales, it represents the cost of land sold. A measure of short-term liquidity represented by current assets less current liabilities.

WDV of Assets Sold Working Capital

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