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Shire of Plantagenet

Plantagenet Child Care Centre Feasibility Study

Plantagenet Day Care Centre – Feasibility Study Report


DOCUMENT CONTROL

DOCUMENT CONTROL

Core Business Australia PO Box 797 Busselton WA 6280

Document: Plantagenet Child Care Centre Pre-Feasibility Report

Ph: +61 8 9754 1117

Mobile: +61 418 931 067

Email: [email protected]

Project Manager: Mark Weller/ Tricia White

Author: Mark Weller/ Tricia White

Date: 17 November 2016

Synopsis: This feasibility study has been developed to identify and assess options relating to child care facility development within the Mount Barker town-site.

DISTRIBUTION SCHEDULE

Version No. Date Distribution Reference

Version 1 1 October 2016 Fiona Saurin – Manager of Community Services

349 Plantagenet Child Care Centre Feasibility Study (V1)

Version 2 18th November 2016

Final draft to Shire of Plantagenet for review and comment


Version 3 30th November 2016

Incorporates changes as directed by Shire


Version 4 9th December 2016 Includes updated capital cost estimate


Cover Photos: External view of the Wanslea Plantagenet Early Learning Child Care Centre

The Shire of Plantagenet would like to acknowledge and thank the Department of Local Government and Communities, for providing funding under the ‘Community Regional Child Care Development Fund’, to complete this study.

mailto:[email protected]



Table of Contents 1.0 Executive Summary ..................................................................................................................................................... 7

1.1 Introduction and Methodology ........................................................................................................................ 7

1.2 Stakeholder and Community Engagement .................................................................................................. 7

1.3 Pre-Feasibility Recommendations ................................................................................................................... 7

1.4 Council Determination of Preferred Option ................................................................................................ 8

1.5 Scope and Location of Facilities ....................................................................................................................... 8

1.6 Facility Development and Management ....................................................................................................... 9

1.6.1 Facility Development ....................................................................................................................................... 9

1.6.2 Facility Management ....................................................................................................................................... 9

1.7 Financial Analysis ................................................................................................................................................ 10

1.7.1 Capital Funding .............................................................................................................................................. 10

1.7.2 Operational Costs .......................................................................................................................................... 10

1.8 Marketing Strategy ............................................................................................................................................ 10

1.9 Risk Assessment .................................................................................................................................................. 11

1.10 Recommendations ............................................................................................................................................. 11

2.0 Introduction ................................................................................................................................................................ 13

2.1 Feasibility Study Purpose ................................................................................................................................. 13

3.0 Methodology .............................................................................................................................................................. 14

SECTION 1: PRE-FEASIBILITY .............................................................................................................................................. 15

4.0 Literature Review ....................................................................................................................................................... 16

5.0 Stakeholder and Community Engagement ..................................................................................................... 17

6.0 Pre-Feasibility Analysis ............................................................................................................................................ 19

6.1 Stakeholder Needs and Wants ...................................................................................................................... 19

6.2 Existing and Potential Markets ...................................................................................................................... 19

6.3 Demographic Data and Trends ..................................................................................................................... 20

6.3.1 Demographic Data and Key Findings ..................................................................................................... 20

6.4 Opportunities and Limitations of the Current Facilities ........................................................................ 23

6.5 Alternative Opportunities to Redevelop .................................................................................................... 26

7.0 Pre-Feasibility Recommendations....................................................................................................................... 30

SECTION 2: FEASIBILITY ANALYSIS OF PREFERRED OPTION .................................................................................. 31

8.0 Council Determination of Preferred Option .................................................................................................... 32

9.0 Scope and Location of Facilities .......................................................................................................................... 33

9.1 Facility Location ................................................................................................................................................... 33

9.1.1 Potential Site A - "Show Paddock" .......................................................................................................... 33



9.1.2 Potential Site B – “Oval Extension" .......................................................................................................... 33

9.1.3 Preferred Option ............................................................................................................................................ 34

9.2 Facility Size/Scope .............................................................................................................................................. 37

9.2.1 Comparative Evaluation .............................................................................................................................. 37

9.2.2 Expressed Need .............................................................................................................................................. 40

9.2.3 Normative Evaluation ................................................................................................................................... 40

9.2.4 Facility Scope Conclusion ........................................................................................................................... 43

10.0 Facility Development and Management........................................................................................................... 48

10.1 Facility Development ......................................................................................................................................... 48

10.1.1 Facility Development Option 1 (Preferred Option): Project Development by the Shire of Plantagenet in Conjunction with the Department of Education .................................................................. 48

10.1.2 Facility Development Option 2: Project Development by The Shire of Plantagenet ....... 49

10.1.3 Facility Development Option 3: Project Development by The Department of Education 49

10.1.4 Facility Development Option 4: Facility Development by a Private Developer or Not for Profit Agency ................................................................................................................................................................... 49

10.2 Facility Management ......................................................................................................................................... 50

10.2.1 Facility Management Option 1 (Preferred Option): New Centre Operated under a Direct Lease from the Department of Education ............................................................................................................ 50

10.2.2 Facility Management Option 2 (Second Option): New Centre Operated under a Sub Lease from the Department of Education ......................................................................................................................... 50

10.2.3 Facility Management Option 3: Shire Operated Centre under a Direct Lease with the Department of Education ........................................................................................................................................... 51

10.2.4 Facility Management Option 4: Facility Operated by the Department of Education....... 51

11.0 Financial Analysis ...................................................................................................................................................... 52

11.1 Capital Costs ......................................................................................................................................................... 52

11.2 Capital Funding ................................................................................................................................................... 54

11.3 Operational Cost ................................................................................................................................................. 55

12.0 Marketing Strategy ................................................................................................................................................... 56

12.1 Market Research ................................................................................................................................................. 56

12.1.1 Current Demographics ........................................................................................................................... 56

12.1.2 Industry Analysis ....................................................................................................................................... 57

12.1.3 Target Market............................................................................................................................................. 58

12.2 Marketing Strategies ......................................................................................................................................... 59

13.0 Risk Assessment......................................................................................................................................................... 61

13.1 Risk Assessment and Treatment ................................................................................................................... 61

13.2 Risk Assessment Rating Tables ...................................................................................................................... 63



14.0 Appendix A: Meeting Notes .................................................................................................................................. 65

14.1 Shire of Plantagenet .......................................................................................................................................... 65

14.2 Mount Barker Community Resource Centre ............................................................................................. 66

14.3 Mount Barker Community College............................................................................................................... 67

14.4 Wanslea: Plantagenet Early Learning and Development Child Care Centre ................................. 69

14.5 H+H Architects .................................................................................................................................................... 72

15.0 Appendix B: Community Survey Template ...................................................................................................... 76

16.0 Appendix C: Community Survey Results........................................................................................................... 80

17.0 Appendix D: Letters of Support (in principle) ................................................................................................. 93

Table of Figures Figure 1: Methodology Diagram .......................................................................................................................................... 7

Figure 2: Methodology Diagram ....................................................................................................................................... 14

Figure 3: Potential Site A – “Show Paddock” ................................................................................................................ 35

Figure 4: Potential Site B – “Oval Extension” ................................................................................................................ 36

Figure 5: Educator to child ratios - centre based services. Source: Education and Care Services National Regulations 2012 - reg 123 ................................................................................................................................................. 41

Figure 6: Proposed Floor Plan ............................................................................................................................................ 45

Figure 7: Proposed Elevations ............................................................................................................................................ 46

Figure 8: Proposed Centre: 3D Images ........................................................................................................................... 47

List of Tables Table 1: Existing and Proposed Licenced Places ............................................................................................................ 9

Table 2: Community and Stakeholder Engagement .................................................................................................. 18

Table 3: Projected Population of Children 0 - 14 years (Plantagenet) ................................................................ 21

Table 4: Developmental and Educational Statistics Comparison .......................................................................... 21

Table 5: Social and Demographic Statistics (Plantagenet) ...................................................................................... 22

Table 6: SWOT Analysis ........................................................................................................................................................ 23

Table 7: Research Results - Comparative Child Care Provision.............................................................................. 38

Table 8: Summary Results - Comparative Child Care Provision............................................................................. 39

Table 9: Howard & Heaver Analysis - Existing vs Potential floor area for a 16.6% increase in licenced capacity ...................................................................................................................................................................................... 42

Table 10: Existing and Proposed Licenced Places ....................................................................................................... 43

Table 11: Preliminary Project Cost Summary ................................................................................................................ 52

Table 12: Preliminary Full Estimate Summary............................................................................................................... 53



Table 13: Preliminary Trade Breakup ............................................................................................................................... 53

Table 14: Predicted Maintenance and Renewal Demand ........................................................................................ 55

Table 15: Current Demographics – Shire of Plantagenet ......................................................................................... 56

Table 16: Income Categories – Shire of Plantagenet ................................................................................................. 56

Table 17: Industry Analysis .................................................................................................................................................. 57

Table 18: Target Market ....................................................................................................................................................... 58

Table 19: Marketing Strategies .......................................................................................................................................... 60

Table 20: Risk Assessment and Treatment Plan .......................................................................................................... 62

Table 21: Risk Likelihood Vs. Consequence Rating Table ........................................................................................ 63

Table 22: Description of Likelihood Ratings ................................................................................................................. 63

Table 23: Description of Consequence Ratings ........................................................................................................... 64



1.0 Executive Summary

1.1 Introduction and Methodology

The current Child Care Centre building, located on Lot 7 Marmion Street, Mount Barker, is owned by the Shire of Plantagenet (Shire) and is leased to Wanslea for the purpose of providing early years’ child care.

The Shire has sought the assistance of Core Business Australia to investigate and develop:

• A pre-feasibility report determining the current need/want to redevelop and recommendation of future location; and

• A feasibility study based on the preferred option, approved by the Shire, relating to the current and future requirements of child care facilities within Mount Barker.

The methodology for completion of the study is as follows:

Figure 1: Methodology Diagram

1.2 Stakeholder and Community Engagement

Significant engagement occurred during preparation of the study, using a variety of methods including one-on-one meetings; community survey distribution; group discussion; and email distribution.

In addition, Council received a briefing at the pre-feasibility stage and at the finalisation of feasibility stage.

1.3 Pre-Feasibility Recommendations

The pre-feasibility study investigated a number of options including:

• Option A: Status Quo – continue functioning as is with the current facilities;



• Option B: Extend the current facilities to allow greater internal space;

• Option C: Demolish current facility and provide a purpose-built facility at the existing site.

• Option D: Buy a residential block and provide a purpose-built facility;

• Option E: Buy a commercial block and provide a purpose-built facility;

• Option F: Provide a purpose-built facility as an extension to the Mount Barker Recreation Centre

• Option G: Provide a purpose-built facility located at the Mount Barker Community College (school) adjacent to the kindy/pre-primary area;

• Option H: Provide a purpose-built facility located at the Mount Barker Community College (school) on the farm area located closer to Woogenellup Road, along the school’s main entry; and

• Option I: Utilise as well as provide additional built space to extend the Mount Barker Community Resource Centre building to host a child care centre.

1.4 Council Determination of Preferred Option

Council considered the results of the pre-feasibility and adopted the following resolution at its Ordinary Council meeting of Tuesday 13th September 2016:

OFFICER RECOMMENDATION/COUNCIL DECISION

Moved Cr C Pavlovich, seconded Cr J Oldfield:

That:

1. The outcomes of the Plantagenet Child Care Centre Pre-Feasibility Report dated 17 June 2016, as attached, be noted.

2. A feasibility study into the option of locating child care facilities at the Mount Barker Community College be undertaken.

3. The feasibility study referred to in part 2 above shall consider opportunities for private sector investment in the construction of the facilities.

CARRIED (6/0)

NO. 172/16

1.5 Scope and Location of Facilities

Two potential sites at the Mount Barker Community College were investigated including potential site A - "Show Paddock" and potential Site B – “Oval Extension". Site A was selected as the recommended option.



Table 1: Existing and Proposed Licenced Places

To determine the size and scope of facilities required, needs were assessed based on evaluation using three methods. These included, ‘comparative evaluation’, consideration of ‘expressed’ need and ‘normative’ evaluation respectively.

Given analysis it is recommended that the new facility is designed to efficiently provide for a 16.6% increase in licenced capacity provision and 40% increase on the actual current ‘capacity’ reported by centre management during pre-feasibility engagement, while maintaining a similar floor area to the existing. This would be achieved by ensuring efficient design to meet required standards.

The existing and new proposed provision is as follows:

Reported ‘Capacity’ during Pre-Feasibly Engagement Existing Licenced Places Proposed Licenced Places

4 babies (0-2 years) 4 babies (0-2 years) 8 babies

8 toddlers (2-3 years) 10 toddlers (2-3 years) 10 toddlers

8 kids (3-5 years) 10 kids (3-5 years) 10 kids

20 Places 24 Places 28 Places

Concept plans were prepared and are included within this document.

1.6 Facility Development and Management

1.6.1 Facility Development

The following facility development options were identified and discussed:

• Facility Development Option 1 (Preferred Option): Project Development by the Shire of Plantagenet in Conjunction with the Department of Education;

• Facility Development Option 2: Project Development by The Shire of Plantagenet;

• Facility Development Option 3: Project Development by The Department of Education; and

• Facility Development Option 4: Facility Development by a Private Developer.

1.6.2 Facility Management

The following facility management options were identified and discussed:

• Facility Management Option 1 (Preferred Option): New Centre Operated under a Direct Lease from the Department of Education;

• Facility Management Option 2 (Second Option): New Centre Operated under a Sub Lease from the Department of Education;



• Facility Management Option 3: Shire Operated Centre under a Direct Lease with the Department of Education; and

• Facility Management Option 4: Facility Operated by the Department of Education.

1.7 Financial Analysis

1.7.1 Capital Funding

The capital costs for the project were investigated and a construction cost (excluding escalation to project start) of $1,941,975 was identified.

The Shire has indicated that achievement of this project will require external capital contributions to be achieved. Example sources are identified within this study. In addition there is a possibility that the Shire could attract funding for the project through an election commitment in a political process.

In addition, the Shire may also choose to either:

• Allocate and fund from Shire sources the next phase of project development (i.e. funding applications and supporting documentation such as Cost Benefit Assessment, Project Management Plan, Business Case, Operational Plan; and Funding Applications); or

• Seek further funding to fund the next phase of project development.

Decisions around funding will be determined in a large part by the priority the Shire is able to place on the project, including the level of commitment of Shire funding and staff resources.

It is therefore recommended that the Shire consider the results of the feasibility study and prepare a funding Strategy.

1.7.2 Operational Costs

The facilities are proposed to be leased to be operated to a private or not-for profit agency who will be responsible for direct operations. Therefore, the variable/ operational cash flows have not been assessed.

An estimate of ongoing maintenance and renewal costs has been prepared in order to identify the order of magnitude of costs which may be applied as part of lease provisions; and identify any potential fixed costs associated in the event the building is vacant for any period of time.

The resulting estimate is for an average of renewal demand per year of $43,463 (ex. GST) and Maintenance of $38,840 (ex. GST) per year.

1.8 Marketing Strategy

Market research was undertaken to gain insight into what marketing strategies may work well for the proposed new Plantagenet Day Care Centre.



This feasibility study includes a Marketing Strategy featuring:

• Current demographic profile;

• Industry analysis;

• Target markets;

• Marketing strategies.

1.9 Risk Assessment

A preliminary assessment of risk has been undertaken using the AS/NZS 4360:2004 Risk Management Framework.

A risk assessment and treatment plan is included featuring:

• Identification of risk;

• Risk rating;

• Proposed control; and

• Post control rating.

1.10 Recommendations

Recommendation No. Recommendation Page No.

Recommendation 1 That Potential Site A - "Show Paddock" at the Mt Barker Community College is selected for the location of the new Plantagenet Child Care Centre

34

Recommendation 2 That Council considers and accepts the results of the needs assessment

40

Recommendation 3 That the project is developed by the Shire of Plantagenet in Conjunction with the Department of Education

50

Recommendation 4 That the Shire of Plantagenet and Department of Education form a working group as soon as possible to undertaken planning and navigate the approvals and funding process for project initiation

50

Recommendation 5 That the new centre is operated by a not-for-profit agency or private provider under a direct Lease offered through tender by the Department of Education

51

Recommendation 6 That the Shire considers the results of the feasibility study; undertakes a capital evaluation and prioritisation process and prepares a funding strategy for the project taking into account all relevant factors

54



Recommendation No. Recommendation Page No.

Recommendation 7 That the Shire and Department of Education notes the potential renewal and maintenance costs associated with proposed facility and undertakes an updated assessment when preparing tender/ lease documentation

55

Recommendation 8 That the Shire notes the results of the Marketing Strategy and implements actions as appropriate

60

Recommendation 9 That the Shire notes the results of the Risk Assessment and Treatment Plan

64

Recommendation 10 That the Shire conducts its own Risk Assessment and implements appropriate risk management at all stages of the project in accordance with the Shires ‘Corporate Risk Management’ processes/ strategy

64



2.0 Introduction The current Child Care Centre building, located on Lot 7 Marmion Street, Mount Barker, is owned by the Shire of Plantagenet (Shire) and is leased to Wanslea for the purpose of providing early years’ child care until its expiry on 22nd February 2019.

Through a series of conversations between Shire, Wanslea, Mount Barker Community College (MBCC) and other community representatives it was proposed that a needs assessment / feasibility study be undertaken to investigate the current status of child care facility provision as well as future requirements, including possible relocation.

The Shire successfully applied for funding under the Local Government and Communities, ‘Regional Child Care Development Fund’, to undertake the project and has sought the assistance of Core Business Australia to investigate and develop:

• A pre-feasibility report determining the current need/want to redevelop and recommendation of future location; and

• The feasibility study based on the preferred option, approved by the Shire, relating to the current and future requirements of child care facilities within Mount Barker.

2.1 Feasibility Study Purpose

This Pre-Feasibility Report has been developed to identify and assess reasonable options relating to child care facility development within the Mount Barker town-site. This report provides a recommendation for the Shire to consider and approve a preferred option for further more detailed feasibility analysis.

This Pre-Feasibility Report assesses:

• Stakeholder needs and wants;

• Existing and potential markets;

• Demographic trends;

• Opportunities and limitations of the current facilities; and

• Alternative opportunities to redevelop.

Upon the preferred option being approved by the Shire, the full feasibility study will analyse:

• Identification of the most appropriate site for facilities;

• The size and scope of facilities;

• How any proposed existing or future facilities could be developed and managed;

• Financial analysis of capital and ongoing requirements;

• Proposed Marketing Strategy; and

• Risk assessment.



3.0 Methodology The table below identifies the methodology which has been approved to undertake this project:

Figure 2: Methodology Diagram

Project Scope Consultation

Literature Review

Stakeholder and

Community Consultation

Develop Pre-Feasibility

Report

Shire Approval of

Preferred Option

Develop Feasibility

Study on the Preferred

Option

Present Document to the Shire for

feedback

Final Document Submission


SECTION 1: PRE-FEASIBILITY



4.0 Literature Review The following documents have been reviewed and has influenced the data collated within this report:

• Lease Agreement for Lot 7 Marmion Street, Mount Barker;

• Shire of Plantagenet Strategic Community Plan 2013–2023;

• Great Southern Children Services Plan;

• The Early Years Learning Framework for Australia;

• Guidelines for the Planning and Development of Child Care Facilities;

• Project Letters of Support (MBCC and Wanslea); and

• Western Australian Planning Commission: Planning Bulletin 72/2009 (Child Care Centres).



5.0 Stakeholder and Community Engagement Key community groups, stakeholders and individuals relevant to this project were identified during the scoping meeting held with the Shire. These stakeholders were consulted using a variety of methods including:

• One-on-one meetings;

• Community survey distribution;

• Group discussion; and

• Email distribution.

Stakeholder / Community Group Contact Consultation Method

Shire of Plantagenet Fiona Saurin Manager of Community Services Kirsten Perrin Community Development Officer

Consultative meeting; Distribution of online survey link through email to Shire staff; Access to survey link on Shire website for community members.

Wanslea (Regional Services)

Moray McSevich Executive Manager Regional Services

Consultative meeting; Follow up email discussion; Distribution of online survey link.

Wanslea: Plantagenet Early Learning and Development Centre

Michelle Harris Coordinator

Consultative meeting; Onsite inspection (including Architect, Wanslea representative and Shire representative); Follow up email discussion; Access to online survey link through email distribution to patrons.

Mount Barker Community College

Andrew Fraser Principal

Consultative meeting; Follow-up onsite meeting with Architect; Access to online survey link through email distribution; Data provided on MBCC Facebook page.

Mount Barker Community Resource Centre

Martina Meinen Manager

Consultative meeting.

Mount Barker Playgroup Veeta Playgroup President

Access to online survey web link through email distribution.



Stakeholder / Community Group Contact Consultation Method

Wiggle, Giggle and Grow Program (Library)

Kathryn Dye Library Services Coordinator

Attendance at weekly get together; Provision of hard copy surveys; Access to online survey web link.

Play in the Park Program (Library)

Kathryn Dye Library Services Coordinator


Afghani Mothers Group (operates at the MBCC)

Leith Mothers Group Coordinator


Mount Barker Rec.Centre Crèche

Terri Palfrey Recreation Centre Coordinator

Provision of hard copy surveys; Access to online survey web link.

Southern Regional TAFE Ruth McLean Access to online survey web link through email distribution to Mount Barker TAFE staff.

Plantagenet Community Members

Individuals Access to survey hard copies from the Shire, Library and Rec.Centre; Distribution of survey web link (email and Facebook); Access to survey link on Shire website for community members.

Table 2: Community and Stakeholder Engagement

Information gathered from the community survey and consultative meetings have been used to form the analysis, findings and ultimately the recommendation of this pre-feasibility report.

In addition:

• Meeting notes are available as Appendix A: Meeting Notes; and

• Survey results/analysis is available as Appendix C: Community Survey Results



6.0 Pre-Feasibility Analysis

6.1 Stakeholder Needs and Wants

Stakeholder engagement occurred using multiple consultative methods with the community and key stakeholders as outlined in Section 4 of this report.

• Stakeholder consultation meeting notes are in Appendix A;

• Community Survey Analysis is provided in Appendix C.

Information from the consultation has formed the basis of findings provided for each identified option listed in sections 5.4 and 5.5 of this report.

6.2 Existing and Potential Markets

The existing child care centre, operated by Wanslea, located on Marmion Street in Mount Barker is the only child care centre that services the Shire of Plantagenet. Alternatively, there is up to two home-based family day care businesses currently operating from Mount Barker (note: information regarding these possible businesses is not readily available through internet search).

The existing Child Care Centre operates from 8:00am to 5:00pm Monday to Friday. During engagement the current centre management indicate that due to current limitations of the building the actual ‘capacity’ of the centre is up to 20 places including:

• Four babies (0-2 years);

• Eight toddlers (2 years – 3 years); and

• Eight children (3 years – 5 years).

The centre is currently licenced for 24 places.

There is potential for additional growth of the existing Child Care Centre in consideration that as of April 2015 the centre was operating at 55% capacity (last known figures). Attendance at the centre fluctuates depending on the age of the child (i.e. child leaves care to enter main-stream schooling), place availability, general community demographic changes and child to staff ratio figures aligning with financial viability of the Centre.

The Centre is currently undertaking some direct marketing to the community to increase permanent bookings through social media. With additional strategic planning and marketing drives to inform the community of the services available it is likely that increased usage would occur.

Results from community consultation identified potential gaps in the market that could be explored. These include:

• Before School Care;

• After School Care; and



• Vacation Care.

It is likely that these services could only occur if facilities were redeveloped at the Mount Barker Community College with additional multi-purpose space available. It would be beneficial to investigate this market further through the detailed feasibility analysis.

6.3 Demographic Data and Trends

In July 2014, the Department of Local Government and Communities endorsed and commenced implementation of the Great Southern Children’s Services Plan as the working document that addressed challenges faced by community managed education and care services operating in the Great Southern Region of Western Australia.

Alongside 10 other communities in the Great Southern, the Shire of Plantagenet features within this plan and outlines the key demographic data and trends relating to the area. The Plan is available for viewing through accessing the RDA Great Southern WA website at www.rdagreatsouthern.com.au.

In the interest of providing consistent, well researched information, this document has been referenced to provide relevant demographic data and trends.

6.3.1 Demographic Data and Key Findings

The following key findings are a direct summary of information provided in the above mentioned Great Southern Children’s Services Plan relevant to this report:

• The Shire of Plantagenet includes the settlements of Mount Barker, Kendenup, Narrikup, Rocky Gully and Porongurup.

• The Shire is predominantly an agricultural area, with a growing winery sector which has increased its appeal as a tourism destination. The wine industry, and meat processing and farming enterprises are attracting foreign workers who relocate to Plantagenet to work and live and whilst not to the extent experienced in Katanning, the dynamic is worthy of noting.

• The population is currently just over 5,000; with 1,355 families.

• The 0-17 population cohort is slightly larger than the state's average.

• The Indigenous population rate is 3.3%.

• The median household income is $879 per week. The median age is 42 years.

• The average annual population growth rate is forecast to trend at about 0.8%.

• The Mount Barker Community College provides for K-12.

• There are several key trends in Plantagenet presenting planning challenges. The first is a relatively high rate of secondary migration in and out of the Shire resulting in a constantly shifting population and family base. The second is the dispersion of the population. With 2,000 of the Shire’s 5,000 inhabitants living in the main town of Mount Barker and the remainder in the Shire’s rural surrounds the provision and accessibility

http://www.rdagreatsouthern.com.au/



of services more challenging for providers and parents and families. Families in Rocky Gully tend to access service via Frankland, which is closer than Mount Barker.

• Population forecasts suggest it is likely that there will be population growth in Plantagenet, with a predicated average annual growth rate of 0.8% and a possible rate of up to 1.6%.

• AEDC survey results indicate statistically high portion of developmentally vulnerable children in all but one domain. Other socio-economic indicates specific pockets of disadvantage, mainly in Kendenup and Mount Barker town.

• There are a high proportion of single parents under the age of 25 in parallel with proportionately low year 12 completion rates in the Shire.

• The table below shows the projected difference in the population of children aged 0 to 14 years in the Plantagenet LGA from 2006 to 2026:

Age 0-4 Age 5-9 Age 10-14 TOTAL Year 2006 270 340 400 1010 Year 2011 315 290 347 952 Year 2026 320 340 330 990

Table 3: Projected Population of Children 0 - 14 years (Plantagenet)

• The table below shows Plantagenet’s developmental and educational statistics in comparison to the rest of the State and the Nation:

Plantagenet State Australia Community percentage children developmentally vulnerable in one or more domain (69 children surveyed)

Mt Barker 30.8% Kendenup 39.1% 23% 22%

Community percentage children developmentally vulnerable in two or more domains (69 children surveyed)

Mt Barker 15.4% Kendenup 21.7% 11.2% 10.8%

Rate participation in pre-school year before entering school (2012) 97.5% 94.4% 80.9%

Percentage of young people who are single parents aged under 25 2.8% 1.4% 1.4%

Proportion of Year 12 or equivalent completion 40.1% 47.8% 47.6%

Socio Economic Indexes for Areas (SEIFA) regional State and National rankings. There are 138 LGAs in WA

959.7 10th of 11 LGAs

102nd of 138 Peppermint Grove (1)

1,126.5 Peppermint Grove (1)

Table 4: Developmental and Educational Statistics Comparison



• The table below shows Plantagenet’s social and demographic statistics:

Plantagenet Number of people caring for other child/children at 2011 Census 213

Number of people caring for own child at 2011 Census 782

Relative Socio-Economic Disadvantage rating: Low score indicates relatively greater disadvantage in general and, high score indicates a relative lack of disadvantage in general

2 out of 10

Index of Education and Occupation (IEO) rating: Low score indicates relatively lower education and occupation status in general and, High score indicates relatively higher education and occupation status

3 out of 10

Proportion of mothers aged 15-19 years at 2011 Census at +0.2% 0.05 – 0.09% Proportion of single parent families with children under 15 at 2011 Census at 0.1-.25%

Mt Barker town Surrounds

Locations of households with weekly income of less than $600/wk. at 2011 Census at 0.17%+

Mt Barker Kendenup

Table 5: Social and Demographic Statistics (Plantagenet)

• As a response to the 2012 AEDC Plantagenet Community results in December 2012 the Plantagenet Place of Learning group first convened; this group is a strategic partnership of stakeholder organisations, the Telethon Kids Institute and the Shire of Plantagenet. Shortly after information session and forums were convened the Great Southern was identified as an appropriate study site for the Integrated Early Years Services Project.

• Four categories of at risk groups were identified: Migrant families, home schooling families, families new to the area, and disengaged families. These families need to be the focus of service providers. For these families regarded as at risk the Report cites anecdotal evidence that migrant families do not visit or accept home visits from the Child Health Nurse, which is generally the first contact and referral point for many mothers; this could be attributed to the cultural practice of keeping babies at home and not exposed to outside contact for 40 days after birth amongst some of the CaLD cohorts within Plantagenet and Cranbrook.

• The following SWOT analysis was developed as part of the planning and consultation phase:



Strengths Weaknesses

• Growing level of local communication and planning strategies at LGA level on Early Childhood and children’s and parenting issues;

• Invested local knowledge and shared interest in Early Childhood & Community development;

• Good stock of fit-for-purpose buildings or buildings available for re-fit and use by parenting and children’s support service providers when need is identified.

• Small 0-12 population numbers dispersed throughout Shire which are currently difficult to project;

• Dependency on community fundraising to achieve identified goals;

• Pockets of socio-economic disadvantage;

• Proximity to Albany results in support services focusing on area’s needs as an extension of Albany, rather than as an area with particular social and demographic profile.

Opportunities Threats

• Further development of school transition planning and the importance of children’s routines and adaptation of transition plans and to suit local needs

• Potential to form a micro Early Years network and advocate on regional level for mobile providers and to align with KIAF

• Integrated After-School and Vacation Care through Sounness Park Sporting Complex upgrade

• Ideal site for children’s and parenting support program trials

• Planning projections for low 0-12 numbers in next decade;

• Limited attention to program trailing and/or Plan-Do-Study-Act approach to children’s and parenting programs, resulting in poorly targeted or surplus to requirement support services;

• Over-servicing and/or inappropriate types of servicing.

Table 6: SWOT Analysis

6.4 Opportunities and Limitations of the Current Facilities

The Plantagenet Early Learning and Development Centre is located at Lot 7 Marmion Street in Mount Barker. The building and land space is owned by the Shire of Plantagenet and leased (through a ‘peppercorn lease’ arrangement) to Wanslea for providing child care services. The lease arrangement is due to expire on 22nd February 2019.

The Centre is open from 8:00am to 5:00pm Monday to Friday and is accessible for children aged 0–5 years.

The facility provides a small team of dedicated staff members as well as supports the development of the child care industry through hosting work experience volunteers at various times.



Consultation and an onsite inspection of the facility occurred with representation from Wanslea, the Shire, Core Business and H+H Architects (full meeting notes available in appendix A) on 10th May, 2016.

Discussions concluded that there are three reasonable options to be considered if the facilities were to remain at the existing location. These included:

Option A: Status Quo – continue functioning as is with the current facilities;

Option B: Extend the current facilities to allow greater internal space; and

Option C: Demolish current facility and provide a purpose-built facility at the existing site.

Wanslea agreed that there is the ability to increase current numbers of child attendance as they are currently operating at about 65% capacity which fluctuates depending on school aged children transitioning from care to school as well as other demographic, work and community trends.

The license for the Centre caps child attendance numbers at four babies (0–2 years), eight toddlers (2–3 years) and eight children (3–5 years). This is due to space limitations within the facility.

Whilst the current facility is currently operational to the required licence standards and Wanslea has expressed that the facilities meet their current needs it has clear limitations for future growth and may require renovation in the future to continue providing their services to licenced standards. Therefore, Option A: Operating at status quo into the future is likely to create issues as demand for service access increases and facility requirements change.

Julie de Jong, Director H+H Architects, provided the following information relating to considerations and limitations of the existing site.

The existing facility could be renovated or a new facility built on its site. If the building was to be renovated, it is likely that this would involve considerable alterations and additions to improve the layout of internal spaces and to achieve current standards expected for day care centres. With the generous site setbacks already in place, there is ample room for extensions to the existing building, albeit with some challenges due to level changes across the site, plus the usual issues associated with altering existing buildings that have already had numerous extensions.

The main opportunities and constraints affecting the existing Day Care Facility are as follows:

• Established location, albeit not on a busy street. Due to its street setback and modest scale, the facility does not have a high street presence and is not necessarily readily identifiable or well-known even to locals. It is located approximately 1km from the town centre, but is not serviced by public transport;

• Generous (informal) carparking which readily accommodates peak drop-off and pick-up times and allows for all-day onsite staff parking. The carpark is not an engineered structure however and there is no established infrastructure for traffic management



(i.e. no marked bays or lanes directing vehicle flow) and no designated Disabled bay with sealed finish to current standards;

• Established outdoor play spaces which are highly valued by staff, children and parents alike. There would be potential social impacts if the outdoor play spaces were modified or abandoned for a new site;

• Existing rooms allow some flexibility for different uses and allows additional Wanslea early learning/parenting programs to be co-located with day care functions;

• Considerable upgrade costs would be involved to re-furbish the interior to improve functionality and to address current Day Care Centre National Quality Standards, particularly with regard to accessibility and toilet and laundry facilities. The internal layout of the spaces could also be greatly improved to facilitate better supervision between indoor and outdoor spaces;

• The existing administration area doubles as a reception space. Additional administration and private office/meeting areas would be desirable to improve functionality for staff, particularly in development of their activity plans, or if private meetings are required;

• The existing building has adequate storage areas, although perhaps not necessarily in the ideal locations in terms of having direct access from play areas;

• The existing kitchen is suitable for basic food preparation but is not commercial kitchen grade (as required for the preparation of meals for children in care). The appliances are all due for replacement. It is over-sized for its current use as a staff tea room;

• The staff room is currently a multi-purpose space which could have better connectivity/visual access to all internal and external play spaces (i.e. for supervision), and could be larger to facilitate training programs and larger meetings. Staff should ideally have private lockers to allow them to safely store possessions whilst at work and even a break-out space;

• There is minimal ability to expand the number of children in care at the centre with the current spatial ratios possible, should this be desirable in the future.

If the existing day care facility was demolished and a new centre built in its place, the following opportunities and constraints should be considered:

• Operations would need to be relocated to another site for the duration of the build (this may also apply to any alterations/additions to the existing building);

• New works would necessarily involve modification to the existing infrastructure on the site, including the carpark area, the outdoor play spaces (including established trees and play structures), which would add to the cost of the project and may introduce complications in regards to onsite services, site works, etc.;

• New building can have individual expression, and can be customised to respond to its environmental context, particularly regarding maximising passive-solar orientation;

• Potential disruption to neighbours during the construction phase;



• The site is in a designated 'Bushfire Prone Area' and by its 'vulnerable' use, may be required to be constructed to the standards outlined in AS3959. A BAL-assessment would need to be undertaken of the site to determine its BAL rating before the implications can be properly understood, but typically constructing to Bushfire standards has cost implications.

The options of either renovating or demolishing and providing a purpose-built facility at the current site have merit, yet has multiple limitations to consider. Looking at the options in a broader community sense it may have greater benefit to be located at an alternate site.

6.5 Alternative Opportunities to Redevelop

In addition to the three options outlined in section 5.4 of this plan (option A, B, and C), the following reasonable options were identified through the pre-feasibility stage of project development:

Option D: Buy a residential block and provide a purpose-built facility;

Option E: Buy a commercial block and provide a purpose-built facility.

The option to purchase either residential or commercial land and construct a purpose-built facility was discussed at the initial scoping meeting. The community survey response indicated that neither of these two options were preferred compared to other potential sites.

Whilst either of these two options (D and C) would ensure that the future use of the facility would likely remain for the purpose of early years’ child care through lease arrangements with the Shire and the existing facility could be used throughout the construction period, allowing continued service provision, they do present additional constraints:

• Either of these options would increase the cost of project build considerably due to the requirement to purchase land which may provide restrictions and delays to project development;

• Literature reviewed indicated that residential areas were not the preferred option to build or accommodate a child care centre due to:

o Noise concerns;

o Increased traffic in residential zones (safety concerns and disruption to residential access);

o Privacy for both residents and patrons;

o Ensuring the centre is conducive to the nature of a residential environment physically and visually; and

o Potential for increased residential negative feedback.

• Commercial sites would need to be specific to minimal noise creating industry (i.e. panel beater business located next to child care facility would not be ideal).



Option F: Provide a purpose-built facility as an extension to the Mount Barker Recreation Centre

Whilst there is some merit in this location including access to parking as well as exposure from Recreation Centre patrons it is believed that the area isn’t conducive to a child care facility due to the noise made by older children that use the Centre and recreate on the oval throughout traditional ‘nap time’. The area is also segregated from the kindy / pre-primary area and therefore the benefit of transitioning mechanisms would be lost.

The Recreation Centre site is considered the least viable of the three sites presented at the MBCC, as it offers none of the obvious advantages of the other two options (E and F) and therefore does not present as the preferred option to undertake further analysis.

Option G: Provide a purpose-built facility located at the Mount Barker Community College (school) adjacent to the kindy/pre-primary area;

Option H: Provide a purpose-built facility located at the Mount Barker Community College (school) on the farm area located closer to Woogenellup Road, along the school’s main entry.

The existing Mount Barker Community College is located on the corner of Albany Highway and Woogenellup Road, on a large site that caters for children from Kindergarten to Year 12. The site has developed in accordance with a Master Plan (first developed approx. 1999), following the merging of the Mount Barker Primary School with the High School to create a large community/educational precinct. The site has been laid out to create clear zones for the Junior School, Middle School and High School aged students, with the different areas connected by landscaped play areas and circulation links. The southwest corner of the site has been developed for the Junior aged children, with the southernmost building occupied by Kindy/Pre-Primary, with associated Child Health Services located adjacent. It is proposed to locate the new day care centre in close proximity to the existing Kindy building, with access via the existing carpark.

The main opportunities and constraints affecting the proposed new day care centre on the College site are as follows:

• Consistent with objectives of Master Plan in terms of creating community/educational precinct that delivers services on a single site and therefore may not require separate Planning Approval is it is an existing 'permissible use';

• Good connectivity with the existing Kindergarten/Pre-Primary centre, allowing sharing of onsite resources and potentially a more seamless transition for children attending the day care to progress into formal education;

• Established vehicle access/car parking could be utilised and possibly expanded if traffic flows are expected to increase. This carpark is already specific to the Kindy/Pre-Primary and not typically used by the rest of the school community;

• Could consider separate vehicle access to the new facility from Woogenellup Road, or the existing carpark could be modified to make it one-way to streamline traffic



movement. It would be preferable to maintain single school gateway for legibility/way-finding and to keep traffic management simple;

• New building could be site on edge of oval at a raised elevation or at the end of the existing cul-de-sac, level with the existing Kindy building. This can be determined onsite following a review of the location of concealed site services and also with regard to site drainage issues (there is a diverting drain in this locality). Both potential sites are on under-utilised land, and will therefore offer more amenity to the College;

• Opportunity for new purpose-built building that combines more of Wanslea's functions in one facility, offers new quality day care facilities, with potential to share resources/spaces with adjoining buildings;

• New building will need to be designed to respond to established architectural language of the College, particularly in regard to materials, scale, etc.;

• New building will be highly visible from main Albany Highway/Woogenellup Road intersection;

• Co-location with the College will allow practical service links if Wanslea pursue after-school care (children aren't required to be transported outside of school site) or parenting services (shared meeting spaces or multi-function spaces), or child health services (Health nurse already onsite);

• Existing day care centre could remain in operation (at Marmion Street) during the build, without disruption to services;

• The Community College site is not in a designated Bushfire Prone Area and therefore any new structure will not be required to comply with the provisions of AS3959.

Option I: Utilise as well as provide additional built space to extend the Mount Barker Community Resource Centre building to host a child care centre.

The inspection and consultation identified that:

• Significant additional works would be required to provide the design features needed to successfully operate a child care centre at the site including ablutions, kitchen, additional rooms to host/separate children by age, sleeping room for babies and outdoor play areas;

• The current design of the facility is not compatible to child care even for the purpose of temporary use. Access to toilet facilities exclusive to children in an easily supervised manner does not exist;

• The area is currently being utilised for programs developed by the resource centre to assist community interaction and upskilling. This is the only area that the resource centre has to use as they have leased other areas to Southern Regional TAFE. Without access to this space service provision would not exist and the Centre may be viewed as non-viable;

• If the Resource Centre was the preferred option as a child care facility a sub-lease through the Mount Barker Community Resource Centre would be required. It was



identified through the Coordinator that it was highly unlikely that the Board would support the proposal; and

• Parking was available and at a suitable standard.

This option is not identified as the preferred option for further analysis as multiple limitations and restrictions exist.



7.0 Pre-Feasibility Recommendations Based on the findings of this report and the consultation conducted it is recommended that the Shire approves further, more detailed feasibility analysis relating to the relocation of child care facilities to the site known as Mount Barker Community College. This relates specifically to options identified as:

Option G: Provide a purpose-built facility located at the Mount Barker Community College (school) adjacent to the kindy/pre-primary area; and

Option H: Provide a purpose-built facility located at the Mount Barker Community College (school) on the farm area located closer to Woogenellup Road, along the school’s main entry.

In addition, it is recommended that the following features are investigated as part of the detailed feasibility analysis:

a) Additional shared space available ‘onsite’ for offering related early learning services (parent groups, play group, training, before/after school care, vacation care) as well as school programs designed to transition children from day care services and/or home care into ‘mainstream’ schooling;

b) Project timeline recommendations acknowledging current lease arrangements at Lot 7 Marmion Street between the Shire and Wanslea; and

c) An ‘in principle’ description of leasing conditions if facilities were to be relocated/constructed at the Mount Barker Community College in the future.



SECTION 2: FEASIBILITY ANALYSIS OF PREFERRED OPTION



8.0 Council Determination of Preferred Option At its Ordinary Council meeting of Tuesday 13th September 2016 Council considered the prefeasibility study document in section 1 of this report.

Council made the following determinations:

OFFICER RECOMMENDATION/COUNCIL DECISION

Moved Cr C Pavlovich, seconded Cr J Oldfield:

That:

1. The outcomes of the Plantagenet Child Care Centre Pre-Feasibility Report dated 17 June 2016, as attached, be noted.

2. A feasibility study into the option of locating child care facilities at the Mount Barker Community College be undertaken.

3. The feasibility study referred to in part 2 above shall consider opportunities for private sector investment in the construction of the facilities.

CARRIED (6/0)

NO. 172/16

In accordance with the determination section two of this report investigates the feasibility of the preferred option.



9.0 Scope and Location of Facilities

9.1 Facility Location

Two potential sites at the Mount Barker Community College were investigated. Architectural considerations relating to each site are as follows:

9.1.1 Potential Site A - "Show Paddock"

• Close to existing Kindy/Pre-primary building, but separated by carpark. Would require pedestrian links to ensure good connectivity;

• Close to existing school driveway and carpark. Additional driveway extension and carpark extension is desirable for school to address current congestion issues at school drop-off times;

• Building would be positioned on south side of existing tree line/carpark, with established belt of trees used to provide an attractive separation/buffer zone from the nearby carpark;

• Established trees could be integrated into new outdoor play space on north side of building, providing instant shade and setting for nature play space;

• Outdoor play space is ideally located on north side, with main "living" spaces of the building oriented north to maximise natural lighting whilst also having adequate shading;

• Main entry located on east side of building, with direct interface to established pathway that runs parallel to existing school driveway (attractive pedestrian access for those parents walking to day care) and ability to connect with nearby carpark (for those who drive);

• Site is relatively flat and readily accessible for construction works;

• Limited issues with existing site services in this area (known to be electrical conduit running across paddock towards Woogenellup Road for signage); and

• MBCC would lose a large portion of the main 'show paddock' currently used for prime stock display for school farm to allow for new building site and access road

9.1.2 Potential Site B – “Oval Extension"

• Close to existing Kindy/Pre-primary building, with good pedestrian connectivity possible, provided pathway bridges existing drainage swale;

• Close to existing school driveway and carpark. Additional driveway extension and carpark extension is desirable for school to address current congestion issues at school drop-off times;

• Building would be positioned on west side of existing Kindy/Pre-primary building, but considerably setback to avoid the current drainage swale and embankments;

• Building is in an elevated position at the end of the oval and may appear isolated in this context, especially as it faces the "back" of the nearby K/PP building;

• Building can take advantage of good solar orientation;



• No existing tree plantings available to integrate into the outdoor play space, which is desirable for establishing nature play areas;

• Main entry located on east side of building, with direct interface to established pathway that runs parallel to existing school driveway and K/PP (attractive pedestrian access for those parents walking to day care) and ability to connect with nearby carpark (for those who drive);

• MBCC would need to subdivide the main 'show paddock' currently used for prime stock display for school farm to allow for new access road;

• Oval extension is likely to be filled with 'uncontrolled fill' which may have additional related costs to remediate the site suitable for construction; and

• Proposed location may limit MBCC for future development of oval area for recreation purposes (i.e. new playing fields).

9.1.3 Preferred Option

Both options are considered highly achievable. Based on analysis of the considerations listed above, ‘Option A’ is recommended as the preferred option.

The main reasons for this include that Option A:

• Will not prevent future development of the oval;

• Has better connectivity with the established landscaping and play elements;

• Has better connectivity with existing buildings;

• Is a green field site with no uncontrolled fill;

• Has no requirement to implement universal access provisions across the drainage swale.

Below is a diagrammatical representation of each option location.

The concept drawings detailed further in this report are can be achieved on either site. The costings are based on Option A.

Recommendation 1. That Potential Site A - "Show Paddock" at the Mt Barker Community College is selected for the location of the new Plantagenet Child Care Centre



Figure 3: Potential Site A – “Show Paddock”



Figure 4: Potential Site B – “Oval Extension”



9.2 Facility Size/Scope

To determine the size and scope of facilities required, needs were assessed based on evaluation using three methods. The first is a ‘comparative evaluation’. For the purposes of this feasibility study, this evaluation considers the level of provision (number of places) provided in other regional centres, considering each centre’s population.

The second evaluation methodology is consideration of ‘expressed’ need. Expressed need refers to what people/ stakeholders ‘say’ they need when asked during engagement/ consultation. Expressed need can also be evaluated using data related to existing participation and expressed ‘latent’ demand identified through waitlists.

Expressed need has been assessed using the results of the survey (quantitative) and interviews/ focus meetings (qualitative) engagement completed during the pre-feasibility stage.

The third method of evaluation of need is ‘normative’ evaluation. This involves ‘experts’ with sound relevant knowledge and experience considering the results of the comparative and expressed need evaluation against their accumulated knowledge and experience and any other relevant information. For this feasibility study these ‘experts’ include consultants, architects, shire staff and Elected members.

In the context of Local Government, Elected members have the role of considering issues and making determination on behalf of the community. Elected members continually canvas their constituents and consider information relevant to their community from a wide variety of sources.

The final stage of ‘normative assessment’ undertaken as part of a Local Government needs assessment/ feasibility is completed when elected members consider the results of a needs assessment/ feasibility study at an ordinary or special council meeting and make a final determination. This determination is known as a ‘Council resolution’.

9.2.1 Comparative Evaluation

A bespoke research project was undertaken as part of comparative evaluation for the project.

All long and occasional day care centres in Albany, Bunbury, Busselton, Margaret River, Augusta, Manjimup, Katanning, Kojonup, Bremer Bay, Jerramungup and Esperance listed as ‘registered’ on the federal government website – www.mychild.gov.au – were contacted. Family day care was excluded from this study.

The number of places licenced, opening days and estimated occupancy were recorded for each centre. The town and regional population for each centre was also recorded.

The data collected is as follows:


Prepared by Core Business Australia Pty Ltd Page 38 of 95 Table 7: Research Results - Comparative Child Care Provision



Table 8: Summary Results - Comparative Child Care Provision

Results were analysed and two comparators developed for each town/ regional centre.

Comparators are useful for determining the level of provision of a given service across similar centres. Along with other tools, comparators can be used to measure potential ‘latent’ demand, or potential over-servicing. For example, a comparator for provision of commercial fitness centres/gyms could be one gym per 10,000 people; therefore, if a regional centre had a population of 30,000 people and two gyms, there may be a case for investigation of the viability of provision for a third gym.

In the above instance, if there were four gyms to a population of 30,000, there may be an over-supply (or another reason for the potentially high comparative level of provision).

It is important to note that comparators should be used as one part of assessment of need and are not by any means an exclusive measure of viability.

Two custom comparators were developed from the research completed into regional day care centre provision. The first measured the number of people in each potential catchment population per licenced place available. Examples included ‘one place per 249 people’ in Manjimup and ‘one place per 103 people’ in Albany. The lower the number of people in the comparator, the comparatively higher provision (i.e. there were more places available per head of population).

The second comparator took into account the reported average occupancy of places offered and returned the number of people in each potential catchment for each occupied place. The table below shows the comparators calculated for each centre.

As can be seen of the centres researched, Plantagenet currently has the highest comparative head of population per licenced places available at one place provided per 216 head of population (this represents the second lowest provision of available places). Plantagenet also has the lowest comparative occupancy at one place occupied per 393 head of population.

From the research, the provision varied across centres and no average or standard comparator is apparent. However, a trend was evident towards greater provision (more places per head of population) the greater size of population.

An additional factor that was identified in the research is that of competition. A trend identified is that the larger the population of the town the more likely it is that there will be competition in the form of more than own long or occasional child care centre.



Denmark, which according to ABS 2014, had a population of 626 more than Plantagenet (12%) has two child care centres.

Other larger towns which were part of the research have multiple child care centres.

There is potential that another centre may open in Mt Barker in the future, particularly if the Shires population grows.

9.2.2 Expressed Need

Significant engagement was undertaken during completion of the pre-feasibility study. The results of this engagement are contained in section 4.0 and section 5.0 of the pre-feasibility study above and appendices to this report.

Key relevant findings include:

• There are significant limitations for growth (increasing provision) in the current building; and

• Construction of a new purpose built facility, co-located at the Mt Barker Community College site will provide opportunities for growth, particularly though increased accessibility/ convenience for parents and facilitation of early engagement with the school system using the school as a community hub.

The results did not quantify the level of expressed ‘latent’ demand that currently exists, particularly relating to the amount of business that is currently being lost due to limitations in the current building. The results also did not quantify the level of expressed ‘latent’ demand that exists which would result from attracting new business given construction of the new facility in accordance with the recommendations within this report.

Specific Market research can be conducted to further define expressed demand. For example, this could include a wider distributed survey however the cost for completion of this was outside the scope of this study. In addition, it is unknown whether the cost of this research may not justify the benefit as there is no guarantee that any additional expressed demand identified will translate into participation, or that the results will provide more accurate assessment of demand than the other methods identified in this feasibility study.

Recommendation 2. That Council considers and accepts the results of the needs assessment

9.2.3 Normative Evaluation

The results of the pre-feasibility and ‘comparative’ and ‘expressed’ need evaluations above were considered by CORE, Howard & Heaver Architects and the Shire’s Manager of Community Services. In particular, it was noted that:



• There is a strong need for a licenced child care centre in the town. This need is only currently met by the current facility/ service;

• The current facilities limit the ability for efficient and effective delivery of services;

• There is evidence that a co-located facility at the Community College will lead to increased outcomes through better integration and facilitation of early engagement with the school system;

• A conclusive quantitative estimate of demand was not able to be ascertained; and

• There is the potential for competition in future from another centre. This should be considered when determining the size and scope of facilities, however there is no guarantee if and when another centre would open.

A further factor for consideration in relation to the size and scope of facilities is that of supervision ratios. According to the Education and Care Services National Regulations 2012 – reg 123, the following supervision ratios apply:

Figure 5: Educator to child ratios - centre based services. Source: Education and Care Services National Regulations 2012 - reg 123

Given the above regulations, it would be reasonable to design the spaces within a centre to efficiently match the supervision ratios, in multiples of those ratios. For example, a centre would be designed to provide for care of 4, 8, 12 or 16 children from birth to 24 months of age. The centre would not be designed to provide care for 6 children as this would require two staff members for 6 children, a financially inefficient ratio given that 2 staff members can supervise up to 8 children.

Howard + Heaver Architects analysed the floor space requirements based on several scenarios and determined that if designed to efficiently maximise the use of space and with increased toilet areas (two of the main current limitations to increasing usage at the current facility) a new centre could be designed with a similar floor area to the existing centre but be licenced for up to 28 participants. This is a 16.6% increase based on the current licenced capacity of 24 places and 40% increase based on the actual current ‘capacity’ of 20 places reported by centre management during pre-feasibility engagement.

(1) The minimum number of educators required to educate and care for children at a centre-based service is to be calculated in accordance with the following ratios:

(a) for children from birth to 24 months of age — 1 educator to 4 children;

(b) for children over 24 months and less than 36 months of age — 1 educator to 5 children;

(c) for children aged 36 months of age or over (not including children over preschool age):

(i) for all participating jurisdictions other than Western Australia — 1 educator to 11 children;

(ii) for Western Australia — 1 educator to 10 children.



Table 9: Howard & Heaver Analysis - Existing vs Potential floor area for a 16.6% increase in licenced capacity

In considering alternative sizing options, a smaller facility than the current is not recommended as this would not meet current and future demand.

A larger facility is also not currently recommended as:

• This would need to be designed to match the supervision ratios and would require a significant increase in floor area and cost; and

• Based on provision in other towns, in the event the region’s population grew to match the greatly increased size of the facility, there is the potential that competition from another provider would occur, meaning that the much larger facility may not be viable.

The facility should however be designed to allow future expansion in the event future need increases.

The following table shows the analysis completed by Howard + Heaver Architects in relation to floor area:

Existing Building [total area 333m2)

Proposed Building [total area 317.35m2]

Office 12.16m2 Office 14.5m2

Foyer 15.84m2 Foyer 12.5m2

Meeting Room 16.34m2 Meeting Room 13.5m2

Kitchen 16m2 Kitchen 15m2

Cot Room 15m2 Cot Room 11m2

Storage (total) 20m2 Storage (total) 40m2

Change & Laundry 14.4m2 Change & Laundry 10m2

Kids Toilets 4.92m2 Kids toilets 11.5m2

Staff toilet 2.52m2 UAT + airlock 9m2

Staff Room 11m2 Staff Room 9m2

Play 1 (babies) 27.7m2 Play 2 (babies) 22.5m2

Play 2 (toddlers) 32m2 Play 3 (toddlers) 33m2

Play 3 (kids) 35m2 Play 1 (kids) 33m2

Undercover area (45.6m2) Undercover area (48m2)

Circulation 14.4m2



Table 10: Existing and Proposed Licenced Places

9.2.4 Facility Scope Conclusion

Given analysis it is recommended that the new facility is designed to efficiently provide for a 16.6% increase in licenced capacity provision and 40% increase on the actual ‘capacity’ reported by centre management during pre-feasibility engagement, while maintaining a similar floor area to the existing.

The existing and new proposed provision is as follows:

Reported ‘Capacity’ during Pre-Feasibly Engagement Existing Licenced Places Proposed Licenced Places

4 babies (0-2 years) 4 babies (0-2 years) 8 babies (0-2 years)

8 toddlers (2-3 years) 10 toddlers (2-3 years) 10 toddlers (2-3 years)

8 kids (3-5 years) 10 kids (3-5 years) 10 kids (3-5 years)

20 Places 24 Places 28 Places

The following scope of facilities is recommended:

• Office space for manager and for casual meetings with staff;

• Defined foyer area which allows controlled entry into other areas of the centre and parking of prams (inside or outside);

• Meeting space for use by day care staff (for private meetings and conversations) and associated service provider staff (for example as Aboriginal Early Years’ service);

• Storage for toys and equipment throughout;

• Separate play spaces for different age groups, but with flexibility to allow different uses and occupancy levels;

• Kids toilets with internal and external access as well as facilitating staff supervision;

• Nappy change area with wash up/disposal facilities, plus baby bath and space for washing machine and trough, central location allowing good supervision by staff with their hands full. The entries into this room would be gated, with windows to all walls;

• Laundry for laundering of soiled clothes. May require controlled access to prevent unauthorised entry. Close to nappy change area;

• Cot room (this would fit approx. 5 cots depending on preferred layout);

• Kitchen - currently just provide morning & afternoon tea, and storage of kids home-brought lunch but may look to commercial kitchen;

• Staff room for separate tea prep, informal meetings;

• Staff WC;

• Outdoor play space combining open and undercover areas; and



• Exterior storage for play equipment.

It is proposed that the new building will be designed to match the materials and expression of the other current college buildings. This will likely include brick veneer with colorbond roof. Internal walls will be stud framed.

Plantagenet Day Care Centre – Feasibility Study Report __


Figure 6: Proposed Floor Plan



Figure 7: Proposed Elevations


Prepared by Core Business Australia Pty Ltd Page 47 of 95 Figure 8: Proposed Centre: 3D Images



10.0 Facility Development and Management The current ‘Plantagenet Early Learning and Development Centre’ is housed within a building owned by the Shire of Plantagenet. The facility is operated by the not for profit organisation – ‘Wanslea’.

Several options exist for development and management of the new facility and are detailed as follows.

10.1 Facility Development

The following key project stages are required to be implemented to achieve development of the facility. This list is indicative and additional items may be added as identified and required. The identity of the agency responsible for implementing each milestone will depending on options selected and future negotiation, discussion and agreement by key stakeholders.

• Adoption of the Feasibility Study;

• Assessment by the Department of Education and approval to proceed with project development;

• Project MOU between Shire of Plantagenet and Department of Education;

• Preparation and submission of capital funding applications and associated documentation (documents depend on funding being applied for):

o Cost Benefit Assessment;

o Project Management Plan;

o Business Case;

o Operational Plan; and

o Funding Applications.

• Detailed design and documentation (note project proponents may choose to either invest additional capital and complete these prior to submission of funding applications or reduce initial capital outlay and the chance re-design is required by completing detailed design after funding is secured;

• Prepare documentation, advertise and award tenders;

• Undertake contract supervision during construction; and

• Official opening.

10.1.1 Facility Development Option 1 (Preferred Option): Project Development by the Shire of Plantagenet in Conjunction with the Department of Education

In this option the Shire and Department of Education would work together in partnership to develop and implement the project. Based on discussions during the feasibility study it is likely



that as part of this partnership the Shire either seeking external funding for the cost of ‘Preparation and submission of capital funding applications and associated documentation’, or funding the cost of this stage from its own budget.

Both the Shire and Department of Education would take an active role under this partnership to oversee development of project documentation, design and contract supervision.

10.1.2 Facility Development Option 2: Project Development by The Shire of Plantagenet

This option involves the Shire undertaking responsibility for all project development deliverables. In this instance the Department of Education would be a major project stakeholder and would review and approve documentations and decisions at various stages of the project.

While this option does not involve the same level of collaboration and joint responsibility of option 1, option 2 still involves significant partnership between the Shire and Department of Education.

10.1.3 Facility Development Option 3: Project Development by The Department of Education

This option involves the Department of Education taking responsibility for delivery of the project with the Shire as a key stakeholder. Communication from the DoE indicates that the DoE recognises the importance of and is supportive regarding Early Learning and Development Facilities. However it is highly unlikely that the Department of Education would support this option.

10.1.4 Facility Development Option 4: Facility Development by a Private Developer or Not for Profit Agency

This option involves a private developer or not for profit agency funding the development and construction cost then operating facilities on a commercial basis to recoup the investment and return a profit.

While there is no evidence found during the completion of the feasibility study that would result in this option being completely excluded, there are a number of barriers to this option occurring on the preferred site including:

• Despite private capital funding, facilities would be owned by the Department of Education. A sufficiently long lease, and sufficient guarantees may not be available to ensure return on investment and required profit is achieved;

• Businesses operated on a commercial basis are operated differently than business run by Government or Not-for-Profit agencies. Examples include (but may or may not be relevant) that commercial businesses may desire more ‘commercial’ branding, signage and advertising; and may offer retail. The Education Department necessarily has strict rules relating to commercial operations on school premises. A private operator may find these rules restrictive;



Due to the above it may be unlikely that a private developer would fund the project however this cannot be completely discounted.

Recommendation 3. That the project is developed by the Shire of Plantagenet in Conjunction with the Department of Education

Recommendation 4. That the Shire of Plantagenet and Department of Education form a working group as soon as possible to undertaken planning and navigate the approvals and funding process for project initiation

10.2 Facility Management

The following options are considered for ongoing operation of facilities.

10.2.1 Facility Management Option 1 (Preferred Option): New Centre Operated under a Direct Lease from the Department of Education

Under this option the Department of Education would ‘own’ the facility however would not be responsible for any aspect of operational management or funding. The Department would lease the building to a not for profit or private organisation who would then operate the facility.

Under the terms of the lease the lessee would be responsible for all aspects of operations. The Lessee would take payments and manage funding/ fundraising and be responsible for all cash flows. The Lessee would either undertake all maintenance or pay a fee to the DoE or DoE maintenance contractor who would undertake maintenance.

This option is viewed as the most practical and efficient and is therefore recommended.

10.2.2 Facility Management Option 2 (Second Option): New Centre Operated under a Sub Lease from the Department of Education

Under this option the Department of Education would ‘own’ the facility however would not be responsible for any aspect of operational management or funding. The Department would lease the building to the Shire.

The Shire would then sub-lease the facility to a not for profit or private organisation who would then operate the facility.

Under the terms of the lease the sub-lessee would be responsible for all aspects of operations. The Lessee would take payments and manage funding/ fundraising and be responsible for all cash flows. The Lessee would either undertake all maintenance or pay a fee to the DoE or DoE maintenance contractor who would undertake maintenance.

This option may be viewed as removing some of the risk to the DoE as the Shire would effectively be responsible for ensuring that the sub-lessee complies with all lease terms. However, it is likely that the reduction in risk would be minimal and that the additional administration required would not be justified for this option.



10.2.3 Facility Management Option 3: Shire Operated Centre under a Direct Lease with the Department of Education

Under this option the Shire would be directly responsible for provision of child care services in the new building, with the building leased from the education department. Centre workers would be direct employees of the Shire.

Due to the Shire’s extensive commitment’s providing other community services the Shire’s Executive have indicated that this option is unlikely to be pursued.

10.2.4 Facility Management Option 4: Facility Operated by the Department of Education

Under this option the Department would be directly responsible for provision of child care services in the new building.

Communication from the DoE indicates that the DoE recognises the importance of and is supportive regarding Early Learning and Development Facilities however direct delivery of these services is not the Department’s core business.

It is unlikely that this option will be pursued.

Recommendation 5. That the new centre is operated by a not-for-profit agency or private provider under a direct Lease offered through tender by the Department of Education



11.0 Financial Analysis

11.1 Capital Costs

The following preliminary project costs have been identified by Architects Howard & Heaver and Chris Okeefe Construction Cost Consultant:

Table 11: Preliminary Project Cost Summary



Table 12: Preliminary Full Estimate Summary

Table 13: Preliminary Trade Breakup



11.2 Capital Funding

The Shire has indicated that achievement of this project will require external capital contributions to be achieved.

Examples of potential external funding (Grants) sources include:

• Western Australian Government, Department of Regional Development - Royalties for Regions - Regional Grants Scheme;

• Lotterywest – Community and Workplace Buildings program;

• Australian Government, Department of Infrastructure and Regional Development- Building Better Regions Fund.

In addition, there is a possibility that the Shire could attract funding for the project through an election commitment in a political process.

In general, where external grant funding is provided there is a requirement for a co-contribution from the proponents. While the contribution varies, the general rule of thumb (with some exceptions) is that the higher the co-contribution the more ‘competitive’ the grant is viewed by grant assessors.

There are several options in relation to which grant funds could be applied for and what amounts. Considerations include the level of co-contribution by the Shire and the timing of advertising of grant rounds.

In addition, the Shire may also choose to either:

• Allocate and fund from Shire sources the next phase of project development (i.e. funding applications and supporting documentation such as Cost Benefit Assessment, Project Management Plan, Business Case, Operational Plan; and Funding Applications); or

• Seek further funding to fund the next phase of project development.

Decisions around funding will be determined in a large part by the priority the Shire is able to place on the project, including the level of commitment of Shire funding and staff resources.

It is therefore recommended that the Shire consider the results of the feasibility study and prepare a funding Strategy.

Recommendation 6. That the Shire considers the results of the feasibility study; undertakes a capital evaluation and prioritisation process and prepares a funding strategy for the project taking into account all relevant factors



11.3 Operational Cost

Several variables will impact the cost of operating the proposed facilities, and the income generated.

These particularly relate to decisions to be made by the final entity who will manage the project as per their operational/ management plan. Given the high level of potential variability the operational cash flows have not been assessed.

An estimate of ongoing maintenance and renewal costs has been prepared in order to:

• Identify the order of magnitude of costs which may be applied as part of lease provisions; and

• Identify any potential fixed costs associated in the event the building is vacant for any period of time.

To prepare an order of magnitude estimate the construction cost of the facility was inputted into the CORE Business Australia renewal and maintenance expenditure calculator. The calculator componentises elements of the facility (structure, roof, mechanical services and fitout) using standard asset management methodology.

The resulting estimate is for an average of renewal demand per year of $43,463 (ex. GST) and Maintenance of $38,840 (ex. GST) per year.

Table 14: Predicted Maintenance and Renewal Demand

Please note:

• The costing is for pre-estimate purposes only and due to several variables, which cannot be quantified at this time, there is no guarantee the final maintenance and renewal costs will be equal to the costs detailed above; and

• Escalation to construction commencement has not been applied and will need to be considered once a potential construction date is known.

Recommendation 7. That the Shire and Department of Education notes the potential renewal and maintenance costs associated with proposed facility and undertakes an updated assessment when preparing tender/ lease documentation



12.0 Marketing Strategy

12.1 Market Research

Market research was undertaken to assist with analysing the market and to gain insight into what marketing strategies will work well for the Plantagenet Day Care Centre. This research was largely conducted online via appropriate websites and relevant documentation that was available at the time of writing the report.

12.1.1 Current Demographics

The Shire of Plantagenet encompasses an area of 438,365 hectares in the Great Southern region of Western Australia. As at 2014, the total population was 5,183 (Australian Bureau of Statistics, 2016); with the median age being 44.

The population can be further broken down into categories relevant to this report as follows:

Population Categories Period Statistic

Total Estimated Resident Population* (ERP) 30 June, 2014 5,183

ERP – Persons 0-14 years of age 30 June, 2014 17.0%



ERP – Working age population (aged 15-64 years) 30 June, 2014 64.3%

Average number babies born annually (2011-2014 inclusive) 2011-2014 57

Table 15: Current Demographics – Shire of Plantagenet

* The ERP or ‘Estimated Resident Population’ figure factors in an estimate of those missed in the Census and those who were overseas on Census night. It is usually higher than either Census count, and is also updated annually after the Census.

The population statistics above show that approximately 20% of the Plantagenet’s population are aged 25-44. Most babies are born to people in this age bracket more than any other, therefore we can estimate that most of the Plantagenet population aged 0-14 have parents who are of 25-44 years of age.

Income Categories Period Statistic

Total Number of Businesses (employing and non-employing) 30 June, 2014 726

Estimated Median Personal Income 30 June, 2013 $33,926

Estimated Number of Income Earners 30 June, 2013 2,778

Table 16: Income Categories – Shire of Plantagenet



The above information highlights that the average Plantagenet resident’s annual income ($33,926) falls below the national average of $44,940. From this, we can estimate that the average Plantagenet resident has less disposable income when compared to other regions around the nation. This is an important factor to consider when devising effective marketing strategies for the Plantagenet Day Care Centre’s target market.

12.1.2 Industry Analysis

The following table provides details on a range of day care centres in regional Western Australia, specifically: Albany, Denmark, Katanning, Manjimup and Margaret River.

Research was relevant to:

• Centre opening times; • Fees and charges; and • Centre capacity figures.

These places were identified due to their broad similarities to the Plantagenet Day Care Centre and the potential service provision and operational requirements. It should also be noted that the centres researched are linked to Mount Barker through the similarities of geographical locations (being regional Western Australia), and demographic resemblances.

Day Care Centre Opening Times Fee Structure Centre Capacity

Albany Regional Day Care Centre

7.45am – 5.45pm Monday – Friday

• $75/day 0-24mths • $70/day 2-3yrs • $70/day 3-6yrs

60 children 0-6yrs

Rainbow Child Care Centre Inc. Albany


• $86/day 6wks – preschool age and above

42 children 6wks-6yrs

Little Whalers Day Care Centre Denmark


• $81/day 10wks-24mths • $79/day 2-3yrs • $77/day 3-6yrs and above

38 children 6wks-12yrs

Denmark Occasional Child Care Centre (Gumnut Corner)

7.45am – 5.45am Tuesday – Friday

• $80/day • $49/day 19 Children

Bright Start Child Care Centre Katanning


Not available 26 children 6wks-6yrs

YMCA Timber Tots Early Learning Centre Manjimup


• $88/ day 0-6yrs 38 children

Early Learning Centre Margaret River


• $98/ day 13-36mths 30 children

Table 17: Industry Analysis



12.1.3 Target Market

Using the information gathered from other day care centres and online government statistical data, the following table represents the identified target market for the Plantagenet Day Care Centre:

Family Population Statistic Profile to Target Effective Marketing Channels

Families by Type (from 2011 Census data): Couples with dependent children = 420 Single parents with dependent children = 132 Total families with dependent children = 552

Residents (20-34) – with ≥1 dependent child ERP* aged 20-34 (from 2014 ABS data) = 739

• Posters and flyers at local businesses, schools and sporting clubs

• Social media pages and sponsored advertising

• Blog articles

Residents (20-34) – expecting/planning to have children

• Local businesses • Social media pages • Gyms/sporting clubs

Residents (35-49) – with ≥1 dependent child ERP* aged 35-49 (from 2014 ABS data) = 1046

• Posters and flyers at local businesses, schools and gyms/sporting clubs

• Social media sponsored advertising • Email campaign • Newspapers (inc. Albany Advertiser

etc.)

Residents (35-44) – expecting/planning to have children

• Posters and flyers at local businesses and gyms/sporting clubs

• Social media sponsored advertising • Email campaign • Newspapers (inc. Albany Advertiser

etc.)

Table 18: Target Market

* The ERP or ‘Estimated Resident Population’ figure factors in an estimate of those missed in the Census and those who were overseas on Census night. It is usually higher than either Census count, and is also updated annually after the Census.



12.2 Marketing Strategies

The below table represents identified marketing strategies for the Plantagenet Day Care Centre:

Marketing Activity Description Entity responsible Timeframe Success indicator

Media Release A document sent out to the media detailing the redevelopment of Plantagenet Day Care Centre

• Shire of Plantagenet

• Plantagenet Day Care Centre

• As redevelopment project commences (renovation/ relocation)

• Follow up with a second release when the project is finished

• Number of new clients and/or number of new leads generated

Official Launch/Open Day of new Day Care Centre premises

Have a day where the facility opens to the public to come and have a look at the revamped premises and have a chance to ask questions and find out further information.

Include fun activities for the children who come along on the day as well.


• As soon as possible following completion of the redevelopment project




Marketing Activity Description Entity responsible Timeframe Success indicator

Strategic alliances with other industry-related businesses and childcare resource centres (both physical and online)

Register with approved government and information centre websites (such as www.familydaycare.com.au and www.mychild.gov.au).

Have information packs and promotional materials displayed at local businesses and information centres in the Plantagenet region.


• During redevelopment project

• Ongoing


Online survey / questionnaire

Simple 5-10 question survey to find out what the needs and priorities are for clients and potential clients in the Day Care Centre’s target market audience

• Shire of Plantagenet


• 1-2 months after redevelopment project has finished

• Ongoing – annually/bi-annually

• Number of survey responses received

Table 19: Marketing Strategies

Recommendation 8. That the Shire notes the results of the Marketing Strategy and implements actions as appropriate

http://www.familydaycare.com.au/

http://www.mychild.gov.au/



13.0 Risk Assessment

13.1 Risk Assessment and Treatment

The following main project risks are identified. Associated controls aimed at bringing the post control risk rating to a tolerance of low or below (where possible).

RISK RISK RATING

CONTROL POST CONTROL RATING

Pre-Construction and Construction Risk Agreement not able to be reached in relation to preferred facility development and management model

C 3 – High • Form working group to ensure a collaborative relationship and discussions between Education Department and Shire;

• Working group to identify all issues and potential resolutions early then address each in a timely manner to progress approvals from both parties;

• Seek suitably qualified independent facilitation of initial working group sessions if required;

• Project does not go ahead until agreement reached;

D 2 - Low

Sufficient capital funding not achieved

C 3 - High • Undertake early engagement with potential funding providers and seek feedback to ensure project has the best chance of success;

• Determine likely required documents required as attachments for funding applications and prepare these ahead of time to maximise the quality of the funding application given the limited time given in response periods for funding rounds (i.e. Cost Benefit Assessment, Project Management Plan, Business Case, Operational Plan);

• Project does not go ahead until funding achieved;

D 3 - Moderate

Final design does not meet expectations/ requirements

C 4 – Extreme

• Engage a suitably qualified and experienced Architect for final design;

D 2 - Low



• Ensure sound engagement with stakeholders during the design period;

Project not delivered on time, on budget or to quality expectations

C 4 – Extreme

• Ensure a suitably qualified person/ team develop a robust Project Management Plan prior to seeking funding; and that this plan is updated as required and followed;

• Engage a suitably qualified Project Management services if required;

D 2 - Low

Operational Risk Failure to attract a sufficiently qualified and experienced not-for-profit or private provider to operate the facility (assuming preferred Management option is selected).

D 4 – High • Ensure the opportunity is advertised prior to commencement of construction to allow a contract to be locked in early;

D 2 - Low

Failure to achieve operational objectives/ compliance.

B 4 – Extreme

• Please note- The risks associated with day to day operational running of the centre require separate assessment and treatment by the Shire, Education Department and selected provider- Conduct risk assessment, determine controls and update Operational Plan with relevant operational detail at key stages.

D 2 - Low

Table 20: Risk Assessment and Treatment Plan



13.2 Risk Assessment Rating Tables

The following tables will be utilised to assess risk during completion of the project.

RISK: LIKELIHOOD VS. CONSEQUENCE RATING

Table 21: Risk Likelihood Vs. Consequence Rating Table

Risk: Description of Likelihood

Table 22: Description of Likelihood Ratings

Risk: Description of Consequence Ratings

Consequence Category Description Catastrophic

5 Financial impact of more than $1 million; death or permanent disablement; public embarrassment, high widespread multiple news profile, third party actions; major breach of environmental legislation, extensive contamination or environmental damage requiring third party intervention; non- achievement of key organisation objectives.

Major

4 Financial impact of $500,000 to $ 1 million; extensive injuries or disablement, substantial public embarrassment, high impact news profile; non- achievement of major organisational deliverables, minor breach of environmental legislation or significant contamination or damage requiring third party assistance.



Moderate

3 Financial impact of $100,000-$500,000; medical treatment required; moderate public embarrassment, moderate news profile, significant delays to organisational deliverables, environmental damage requiring restitution or internal clean-up

Minor

2 Financial impact of $1,000-$100,000; first aid treatment required; low level public embarrassment, low news item; inconvenient delays to organisational objectives, minor damage or contamination.

Insignificant 1 Financial impact of up to $1,000; consequence would be dealt with by routine operations, e.g. no injuries, no financial loss.

Table 23: Description of Consequence Ratings

Recommendation 9. That the Shire notes the results of the Risk Assessment and Treatment Plan

Recommendation 10. That the Shire conducts its own Risk Assessment and implements appropriate risk management at all stages of the project in accordance with the Shires ‘Corporate Risk Management’ processes/ strategy



14.0 Appendix A: Meeting Notes

14.1 Shire of Plantagenet The scoping meeting to initiate this project was held on 2nd May 2016 with Shire representatives Fiona Saurin, Manager of Community Services, and Kirsten Perrin, Community Development Officer.

Project methodology was agreed to as outlined below:

The method of community consultation was changed from the initial scope outlined as a community forum to distribution of a community survey as well as one-on-one discussion with key (primary) stakeholders, which were identified as:

• Shire of Plantagenet;

• Wanslea - Regional Office;

• Wanslea - Plantagenet Early Learning Child Care Centre;

• Mount Barker Community College;

• Mount Barker Community Resource Centre.

Groups identified to provide direct survey access included:

• Mount Barker Recreation Centre Crèche parents;

• Plantagenet Early Learning Child Care Centre (Wanslea) parents;

• Mount Barker Community College parents and staff (email distribution, newsletter and Facebook page;

• Wriggle, Giggle and Grow program;

• Play in the Park program;

Project Scope

Consultation

Literature Review

Stakeholder and

Community Consultation

Develop Pre-Feasibility

Report

Shire Approval of

Preferred Option

Develop Feasibility

Study on the Preferred

Option

Present Document to the Shire for

feedback

Final Document Submission



• Mount Barker Playgroup;

• Afghan Mothers Group (MBCC);

• Southern Regional TAFE (Mount Barker);

Where available, attendance at the program to discuss the project was recommended.

The Shire provided contact details for key stakeholders and community groups.

Identification of possible (and reasonable) future options formed the basis of the scoping meeting and whilst the Shire provided multiple options it is noted that the Shire did not have a preferred option at this point and that this pre-feasibility report will assist in determining their preferred option.

Whilst it was recognised that further locations and solutions may be identified throughout the community consultation process, possible reasonable options put forward at the scoping meeting included:

a) Status Quo – continue functioning as is with the current facilities;

b) Extend the current facilities to allow greater internal space;

c) Demolish the current facility and provide a purpose-built facility at the existing site;

d) Buy a residential block and provide a purpose-built facility;

e) Buy a commercial block and provide a purpose-built facility;

f) Provide a purpose-built facility as an extension to the Mount Barker Recreation Centre;

g) Provide a purpose-built facility located at the Mount Barker Community College (school) adjacent to the Kindy/pre-primary area;

h) Provide a purpose-built facility located at the Mount Barker Community College (school) on the farm area located closer to Woogenellup Road, along the school’s main entry; and

i) Utilise as well as provide additional built space to extend the Mount Barker Community Resource Centre building to host a child care centre.

14.2 Mount Barker Community Resource Centre

On the 4th May 2016, a site inspection and consultative meeting was held at the Mount Barker Community Resource Centre, including the Centre Coordinator Martina Meinen.

The Resource Centre was identified as a potential option to either:

a) Relocate the Child Care Centre to on a permanent basis through utilising existing space and building on additional facilities required; or



b) Temporarily relocate the Child Care Centre to if the preferred option for future child care facilities resulted in replacing the current Centre at its current location with a purpose-built facility.

The inspection and consultation identified that:

• Significant additional works would be required to provide the design features needed to successfully operate a child care centre at the site including ablutions, kitchen, additional rooms to host/separate children by age, sleeping room for babies and outdoor play areas;

• The current design of the facility is not compatible to child care even for the purpose of temporary use. Access to toilet facilities exclusive to children in an easily supervised manner does not exist;

• The area is currently being utilised for programs developed by the resource centre to assist community interaction and upskilling. This is the only area that the resource centre can use as they have leased other areas to Southern Regional TAFE. Without access to this space service provision would not exist and the Centre may be viewed as non-viable;

• If the Resource Centre was the preferred option as a child care facility a sub-lease through the Mount Barker Community Resource Centre would be required. It was identified through the Coordinator that it was highly unlikely that the Board would support the proposal; and

• Parking was available and at a suitable standard.

14.3 Mount Barker Community College

The Mount Barker Community College provided an ‘in principle’ letter of support for the investigation of child care facilities for Mount Barker which assisted in successfully receiving funding to undertake this feasibility process. This letter is provided in Appendix D: Letters of Support.

A consultative meeting and on-site inspection was held at the MBCC on the 6th May 2016 with Andrew Fraser, Principle, as well as Rebecca Smyth, Associate Principle (Kindy – Year 2).

A summary of information discussed at this meeting includes:

• The MBCC fully supports the investigation into child care facilities within Mount Barker and believes that the MBCC would be an ideal location for the future Centre;

• The MBCC currently operates/hosts a number of community based programs that are designed as mechanisms to assist with transitioning children into the school environment;

• The Community Health Nurse operates from space provided in the Kindy/Pre-primary designated area;

• In the initial Masterplan for the MBCC upgrades (primary school relocation) an area was proposed to host TAFE services. This will no longer occur in the short to medium



term as the TAFE has undertaken a lease at the Mount Barker Community Resource Centre;

• The MBCC believes that there are strong synergies between school/educational services as well as an early learning and development centre (child care centre) benefits described include:

o Transitional program development between the centre and the school;

o Partnered training opportunities;

o Provides an educational hub for the town, a ‘one stop’ drop off place;

o Shared learning philosophy that continues through education and school transition;

o Ability to increase child care programs to include before and after school care as well as vacation care;

o A new facility can be purpose built acknowledging the current and potential future requirements and standards;

o The existing child care facility can be utilised whilst construction is being undertaken and therefore will not disrupt service provision;

o An additional multi-functional room shared by the child care centre, the MBCC and possibly other community organisations;

o Aligns with the nature and purpose of both the MBCC and a child care centre;

• Exposes older students that are attending the MBCC to the child care industry which may prompt additional work experience or future study aspirations;

• There are no residential properties in close proximity that would be affected by noise and additional traffic;

• Parking and traffic flow may be an issue if left as is and therefore should be a feature in any concept design work occurs;

• Three potential areas for the location on school grounds was discussed and included:

o Add on to the Recreation Centre: whilst there is some merit in this location including access to parking as well as exposure from Recreation Centre patrons it is believed that the area isn’t conducive to a child care facility due to the noise made by older children that use the Centre and recreate on the oval throughout traditional ‘nap time’. The area is also segregated from the kindy / pre-primary area and therefore the benefit of transitioning mechanisms would be lost;

o Located adjacent to the Kindy / Pre-Primary area at the southern side of the oval area that isn’t currently being used;

o Located on the southern side of the kindy/pre-primary car parking area on the land currently used for agricultural purposes;

• Relocating the Child Care Centre to the MBCC has synergies with the ‘place of learning initiative’;



• Whilst the Educational Department would provide the land for the purpose of building the facility they would not fund any cost involved with infrastructure used for the sole purpose of the child care centre. There may be opportunity to investigate joint funding for a multi-functional, shared use space;

• Upon completion of any constructions the building would then belong to the Education Department and would then be leased for the purpose of providing early childhood care;

• The lease would likely go out for tender. Therefore, it does not necessarily mean that Wanslea would lease the area (Wanslea is aware of this).

An additional on-site inspection occurred on the 10th May 2016 with Andrew Fraser and Julie de Jong from H+H Architect to provide an initial site assessment based on an architectural and planning perspective. Details of Julie’s assessment is provided in section 7.5 of this appendix.

14.4 Wanslea: Plantagenet Early Learning and Development Child Care Centre

Wanslea provided an ‘in principle’ letter of support for the investigation of child care facilities for Mount Barker which assisted in successfully receiving funding to undertake this feasibility process. This letter is provided in Appendix D: Letters of Support.

Information relating to the project emailed to the Shire on 28th April 2015:

• Our current utilisation is 55%. Over the previous two years it was between 40-60%, with the lower percentage at the beginning of the year (before school started), usually increasing to 60% by March/April;

• I anticipate the centre usage to grow as we have had a steady increase of numbers this year, particularly over the past month. I believe it may increase to 65-70% by mid-2016;

• Over the previous three years we have had an increased number of foster care children at the centre. The Department for Child Protection encourages and pays the cost of care so that foster families can have respite;

• Families who comment on our current facility particularly like our outdoor space as it’s roomy and exciting for children;

• Negative comments were received from families. The subject included the size, layout and age groupings of the rooms. Detail includes:

o The rooms are quite small, due to this we only have one room for two age groups (the 2-year old’s and the 4-year old’s).

o This space was originally divided into two rooms with the use of concertina doors. Parents prefer the age groups to be separated so that age and development can be correctly catered for. This is a result of a big developmental gap between 2-year old’s and 4-year old’s.



• The lack of separate rooms forces us to make some operational decisions which must be applied to all age groups. For example: ‘rest time’ is compulsory for all children as there is no designated ‘sleep room’ for children who need daytime sleep;

• With only one room for 2-year old’s and 4-year old’s we feel that we are limited to a total of 15 children. Any more than 15 children at this stage would be too many for the space available. For example, the bathroom facilities alone would become far too busy, with large numbers of children trying to wash hands and use the toilet at any given time;

• The building has a closed-plan design, meaning it can be difficult to supervise and ensure the safety of children at all times. For example, the kitchen and laundry areas are not central to all rooms, which poses a problem as it takes staff away from the children in order to complete tasks in those areas. This is also a concern whereby people are coming into the centre and staff not being able to view them from most areas of the centre. This could be a danger to staff and children;

• The Centre is situated out of town, which makes street advertising difficult;

• Not many families know about the Centre’s proposal to move, however a few individuals who work at the school feel that it is a good idea. Comments included: “We would be more in the public view, and can be seen as a one-stop-shop for families with school children”;

• Education links between school and child care are encouraged by the Australian Children's Education and Care Quality Authority through the National Quality Standards. Licensed Child Care Centres are governed by this authority and are rated against the standards as a requirement to hold a child care license. Quality Area 6.3, 6.3.1, 6.3.2, 6.3.4. Further information about the National Quality Standards can be found at www.acecqa.gov.au.

Summary of information discussed at the consultative meeting and on-site inspection held on the 10th May 2016:

• We are currently undertaking the ‘pre-feasibility’ phase of the project aimed at identifying the preferred option.

• The preferred option will be identified through stakeholder consultation, community survey and assessment of demographic data as well as facility growth statistics and future targets.

• A ‘pre-feasibility’ report will be submitted to the Shire of Plantagenet for approval on the recommended preferred option.

• Once the preferred option has been identified/approved a feasibility study will be developed based on the preferred location.

• The proposed completion of the study is early October 2016.

• The possible options discussed at our meeting include:

o Status Quo – continue functioning as is with the current facilities;

o Extend the current facilities to allow greater internal space;

http://www.acecqa.gov.au/



o Demolish the current facility and provide a purpose-built facility at the existing site;

o Buy a residential block and provide a purpose-built facility;

o Buy a commercial block and provide a purpose-built facility;

o Provide a purpose-built facility as an extension to the Mount Barker Recreation Centre;

o Provide a purpose-built facility located at the Mount Barker Community College (school) adjacent to the Kindy/pre-primary area;

o Provide a purpose-built facility located at the Mount Barker Community College (school) on the farm area located closer to Woogenellup Road, along the school’s main entry;

o Utilise as well as provide additional built space to extend the Mount Barker Community Resource Centre building to host a child care centre.

• Considerations discussed regarding the options include:

The current facilities are functioning well for the current purpose and demand however better facilities and location would be ideal for the purposes of:

o Future growth;

o Ability to extend programs into before and after school care as well as vacation care;

o Accommodate other community and education based programs such as parent groups, parent training and advocacy, playgroups, transitional programs between child care and Kindergarten etc.;

o Purchase of land would increase the cost of the project and may impact on the viability of the project;

o Residential areas and town commercial areas may not fit with the nature/purpose of a child care facility and impact neighbours as well as the facilities;

o Having the facilities located at the Mount Barker Community College would have several advantages including passive marketing of services that could increase usage, additional programming and access, ability to grow services when required or demand is there for greater access, implementing the ‘flow-philosophy’ through the transition period from early years’ child care through to the school;

o Ensuring long term security of any lease arrangements to the facility (wherever the preferred location exists) is a major concern to ensure that child care services continue to be available to the community. This would be investigated and developed further through the process of Operational Management Planning if the project was set to proceed after the feasibility stage;

o A joint multi-purpose room was flagged and considered to be advantageous;

o If the facility was relocated to the Mount Barker Community College the Education Department would provide the land that the facilities would be built on however would not provide the funding for built infrastructure, however if a joint multi-



purpose room was part of the arrangement there may be consideration for some contribution;

o If facilities were to be located at the Mount Barker Community College, the facilities would ultimately belong to the Education Department and therefore any lease arrangement would be between them and the Child Care organisation;

o If the facilities were to be relocated to the Mount Barker Community College it is likely that the Education Department would provide tendering opportunities to lease the facilities, therefore it does not necessarily mean that Wanslea is guaranteed to take the lease at the new facilities;

o In general, the conversation directed that the preferred location for future early years’ child care facilities would be best placed at the Mount Barker Community College.

14.5 H+H Architects

Julie de Jong, Director at H + H Architects, attended on-site inspections and discussions at the Mount Barker Community College and Plantagenet Early Learning Child Care Centre (Wanslea) on 17th May 2016. The aim of her attendance was to identify initial considerations and limitations relating to architectural and planning perspectives to the main sites identified as preferred options.

Below is a summary of the key issues that Julie identified to be addressed from an architectural and planning perspective regarding the proposed new/upgraded day care centre for Plantagenet. Key issues included:

• Amenity and function for core child care services;

• Potential additional related services to be provided by Wanslea including child health initiatives, parenting support and after-school care;

• Co-location with related services;

• Accessibility (universal access);

• Walking distance/close to transport;

• Operating hours;

• Noise;

• Traffic management and parking;

• Functionality;

• Zoning and permissible use;

• Bushfire regulations and risk;

• Maintaining operations during construction period.

There are currently three primary potential sites being considered for the Mount Barker Day Care, namely the existing day care site (Marmion Street); the site of the Mount Barker



Community College (Woogenellup Road); and the site of the Recreation Centre (Albany Highway). The Recreation Centre site is considered the least viable, as it offers none of the obvious advantages of the other two options and therefore has not been assessed as part of this pre-feasibility stage. The two main options are reviewed in consideration of the key issues identified above:

Existing Day Care Facility (Marmion Street)

The existing facility is a nicely presented facility located on Marmion Street in Mt Barker, on a property that is currently owned by the Shire of Plantagenet. Another Shire-owned asset is located immediately adjoining on the site to the south, which includes multiple small buildings used for storage (one is apparently condemned). There is vacant land to the north and east of the site. Residential development is located further to the south. The building is set back approximately 400m from the front boundary, with the large space in front used for car-parking.

The existing facility could be renovated or a new facility built on its site. If the building was to be renovated, it is likely that this would involve considerable alterations and additions to improve the layout of internal spaces and to achieve current standards expected for day care centres. With the generous site setbacks already in place, there is ample room for extensions to the existing building, albeit with some challenges due to level changes across the site, plus the usual issues associated with altering existing buildings that have already had numerous extensions.

The main opportunities and constraints affecting the existing day care facility are as follows:

• Established location, albeit not on a busy street. Due to its street setback and modest scale, the facility does not have a high-street presence and is not necessarily readily identifiable or well-known even to locals. It is located approximately 1km from the town centre, but is not serviced by public transport;

• Generous (informal) car-parking which readily accommodates peak drop-off and pick-up times and allows for all-day onsite staff parking. The carpark is not an engineered structure however and there is no established infrastructure for traffic management (ie. no marked bays or lanes directing vehicle flow) and no designated Disabled bay with sealed finish to current standards;

• Established outdoor play spaces which are highly valued by staff, children and parents alike. There would be potential social impacts if the outdoor play spaces were modified or abandoned for a new site;

• Existing rooms allow some flexibility for different uses and allows additional Wanslea early learning/parenting programs to be co-located with Day Care functions;

• Considerable upgrade costs would be involved to re-furbish the interior to improve functionality and to address current Day Care Centre National Quality Standards, particularly regarding accessibility and toilet and laundry facilities. The internal layout of the spaces could also be greatly improved to facilitate better supervision between indoor and outdoor spaces;



• The existing administration area doubles as a reception space. Additional administration and private office/meeting areas would be desirable to improve functionality for staff, particularly in development of their activity plans, or if private meetings are required;

• The existing building has adequate storage areas, although perhaps not necessarily in the ideal locations in terms of having direct access from play areas;

• The existing kitchen is suitable for basic food preparation but is not commercial kitchen grade (as required for the preparation of meals for children in care). The appliances are all due for replacement. It is over-sized for its current use as a staff tea room;

• The staff room is currently a multi-purpose space which could have better connectivity/visual access to all internal and external play spaces (ie. for supervision), and could be larger to facilitate training programs and larger meetings. Staff should ideally have private lockers to allow them to safely store possessions whilst at work and even a break-out space;

• There is minimal ability to expand the number of children in care at the centre with the current spatial ratios possible, should this be desirable in the future.

If the existing Day Care Facility was demolished and a new centre built in its place, the following opportunities and constraints should be considered:

• Operations would need to be relocated to another site for the duration of the build (this may also apply to any alterations/additions to the existing building);

• New works would necessarily involve modification to the existing infrastructure on the site, including the carpark area, the outdoor play spaces (including established trees and play structures), which would add to the cost of the project and may introduce complications in regards to onsite services, site works, etc.;

• New building can have individual expression, and can be customised to respond to its environmental context, particularly regarding maximising passive-solar orientation;

• Potential disruption to neighbours during the construction phase;

• The site is in a designated 'Bushfire Prone Area' and by its 'vulnerable' use, may be required to be constructed to the standards outlined in AS3959. A BAL-assessment would need to be undertaken of the site to determine its BAL rating before the implications can be properly understood, but typically constructing to Bushfire standards has cost implications.

Mount Barker Community College

The existing Mount Barker Community College is located on the corner of Albany Highway and Woogenellup Road, on a large site that caters for children from Kindergarten to Year 12. The site has developed in accordance with a Master Plan (first developed circa 1999), following the merging of the Mount Barker Primary School with the High School to create a large community/educational precinct. The site has been laid out to create clear zones for the Junior School, Middle School and High School aged students, with the different areas connected by landscaped play areas and circulation links. The southwest corner of the site has been



developed for the Junior aged children, with the southernmost building occupied by Kindy/Pre-Primary, with associated Child Health Services located adjacent. It is proposed to locate the new day care centre near the existing Kindy building, with access via the existing carpark.

The main opportunities & constraints affecting the proposed new Day Care centre on the College site are as follows:

• Consistent with objectives of Master Plan in terms of creating community/educational precinct that delivers services on a single site and therefore may not require separate Planning Approval is it is an existing 'permissible use';

• Good connectivity with the existing Kindergarten/Pre-Primary centre, allowing sharing of onsite resources and potentially a more seamless transition for children attending the Day Care to progress into formal education;

• Established vehicle access/car parking could be utilised and possibly expanded if traffic flows are expected to increase. This carpark is already specific to the Kindy/Pre-Primary and not typically used by the rest of the school community;

• Could consider separate vehicle access to the new facility from Woogenellup Road, or the existing carpark could be modified to make it one-way to streamline traffic movement. It would be preferable to maintain single school gateway for legibility/way-finding and to keep traffic management simple;

• New building could be site on edge of oval at a raised elevation or at the end of the existing cul-de-sac, level with the existing Kindy building. This can be determined onsite following a review of the location of concealed site services and regarding site drainage issues (there is a diverting drain in this locality). Both potential sites are on under-utilised land, and will therefore offer more amenity to the College;

• Opportunity for new purpose-built building that combines more of Wanslea's functions in one facility, offers new quality Day Care facilities, with potential to share resources/spaces with adjoining buildings;

• New building will need to be designed to respond to established architectural language of the College, particularly regarding materials, scale, etc.;

• New building will be highly visible from main Albany Hwy/Woogenellup Road intersection;

• Co-location with the College will allow practical service links if Wanslea pursue after-school care (children aren't required to be transported outside of school site) or parenting services (shared meeting spaces or multi-function spaces), or child health services (Health nurse already onsite);

• Existing day care centre could remain in operation (at Marmion Street) during the build, without disruption to services;

• The Community College site is not in a designated Bushfire Prone Area and therefore any new structure will not be required to comply with the provisions of AS3959.


15.0 Appendix B: Community Survey Template

Survey Background (Project Background):

The Shire of Plantagenet has sought the assistance of Core Business Australia to investigate and develop a Feasibility Study in regards to the current and future requirements of child care facilities within Mount Barker. The current Child Care Centre building, located on Marmion Street Mount Barker, is owned by the Shire of Plantagenet and is leased to Wanslea for the purpose of providing early year’s child care.

The purpose of the Feasibility Study is to:

• Identify the need and viability of restructuring child care facilities through assessing the opportunities and limitations of the current Centre; and if necessary

• Identify and investigate alternative options to redevelop child care facilities within the Mount Barker town-site that takes into consideration community and stakeholder needs and wants.

Please note that funding for any physical developments has not been confirmed and there is no guarantee that any proposal will proceed.

Survey Purpose

As part of this investigation we are seeking feedback from the community and key stakeholders, through this survey, to assist with determining community needs and wants as well as viable options for future planning and implementation.

Survey Access

It is preferred that this survey is taken on-line by accessing the following survey Web link https://www.surveymonkey.com/r/mtbchild carecentre, however, if you are unable to access the online survey we would appreciate your responses using the attached survey.

If you would like to discuss this project further, please contact Tricia White on 0400 879 101 or email [email protected].

Confidentiality

A contact name and address is required for validation purposes. Survey responses will be separated from the cover sheet and independently collated. Individuals will not be identified or linked to their responses.

Name of person completing survey Address

________________________________________ _____________________________________

Stakeholder Survey

Plantagenet Child Care Centre Feasibility Project

https://www.surveymonkey.com/r/mtbchildcarecentre



1. What is your current position regarding usage of child care facilities?

Parent currently utilising the Mount Barker Wanslea Child Care Centre Parent currently utilising local family child care services (not Wanslea) Parent currently utilising other child care services Parent of child/ren under the age of 5 years not using any child care services Parent with child/ren over the age of 5 only Interested community member without children

2. To what level do you believe that the child care facilities located on Marmion Street caters for your current child care needs?

Not applicable Always Almost always Sometimes Never

Comment:

3. To what level do you believe that the child care facilities located on Marmion Street will cater for your future child care needs?

Not applicable Always Almost always Sometimes Never

Comment:

4. In relation to the physical environment (building, playground, parking area) what do you consider to be the top three positive aspects of the current child care facilities on Marmion Street?

1. _____________________________________________________________________

2. _____________________________________________________________________

3. _____________________________________________________________________


5. In relation to the physical environment (building, playground, parking area) what do you consider to be the top three limiting (or negative) aspects of the current child care facilities on Marmion Street?

1.

2.

3.

6. The reason I access the child care facilities on Marmion Street is:

Not Applicable (I don’t access facilities)

Comment:

7. The reason I don’t access the child care facilities on Marmion Street is:

Not Applicable (I access facilities)

Comment:

8. If the child care facilities were re-developed into a purpose built facility, where would you consider the most appropriate location to be?

At the current location on Marmion Street

At the Mount Barker Community College

At the Mount Barker Recreation Centre

Provided on a vacant block of land zoned residential

Provided on a vacant block of land zoned business/commercial

Other:___________________________________________________


9. Identify the top three (3) aspects you feel should be considered in the design of child care facilities:

Facilities comply with legislative requirements

Facilities are designed in consideration of future growth and demand

Facility design incorporates ease of access and workable spaces for child care staff

Facilities are designed to cater for the comfort, interaction and learning environment of the child

Facilities incorporate environmentally sustainable design, materials and equipment

Facilities are located in an area within the town site that is fitting to the nature of child care

The facilities are located where minimal potential for impact exists to residential properties (noise from children playing and vehicles, increased traffic, reduced property value, loss of privacy)

The facilities fit with neighbourhood character/purpose

Other:

10. Any additional comments:

Your opinion is valuable to us. Thank-you for taking the time to complete this survey

Please return completed survey to the Shire of Plantagenet by 6th June 2016 This can be submitted to the Shire of Plantagenet Administration Office

Street Address: Lowood Road Mount Barker Postal Address: P.O Box 48 Mount Barker

Emailed: [email protected]


Plantagenet Day Care Centre – Pre-Feasibility Report

Prepared by Core Business Australia Page 80 of 95

16.0 Appendix C: Community Survey Results



17.0 Appendix D: Letters of Support (in principle)


Prepared by

PO Box 797 Busselton WA 6280 +61 8 9754 1117

www.corebusiness.net.au

http://www.corebusiness.net.au/

FOR THE PERIOD ENDING

30 November 2016

FINANCIALSTATEMENTS

Page

Description of Programs 1Report by the Chief Executive Officer 2-4Statement of Financial Activity 5Statement of Net Current Assets 6Summary of Reserve Transactions 7Investments 8Material Variance Explanation 9Income & Expenditure 10

CONTENTS

Financial StatementsShire of Plantagenet

Page

PROGRAM 3 General Purpose Funding Rates 10General Purpose Grants 11Interest on Investments 11

PROGRAM 4 Governance Members of Council 12

Other Governance 13Administration Allocated 15

PROGRAM 5 Law, Order & Public Safety Fire Prevention 17

Emergency Services Levy 19Animal Control 19Other Law, Order & Public Safety 21

PROGRAM 7 Health Health Administration & Inspection 22

Preventive Services Other 23

PROGRAM 8 Education & Welfare Old Pre-School 25Other Education 25Child Care Centre 26Other Welfare 26Aged and Disabled 27

PROGRAM 10 Community Amenities Domestic Refuse Collection 28

Waste Disposal Sites 29Sanitation Other 30Protection of the Environment 30Town Planning 30Cemeteries 32Other Community Amenities 32

PROGRAM 11 Recreation and Culture Public Halls and Civic Centres 34

Mount Barker Public Swimming Pool 35Mount Barker Recreation Centre 37Parks and Recreation Grounds 38Library Services 40

Other Recreation and Culture 41

PROGRAM 12 Transport Road Construction 43Road Maintenance 45

PROGRAM 13 Economic Services Rural Services 47

Feral Pig Eradication 47Tourism & Area Promotion 48Building Control 49Cattle Saleyards 51Other Economic Services 54Vehicle Licencing 54

PROGRAM 14 Other Property Services Private Works 56

Public Works Overhead Allocations 56Plant Operating Costs 58Unclassified 60

DESCRIPTION OF ACTIVITIES WITHIN PROGRAMS

Page 1

For the Period Ended 30 November 2016

REPORT BY THE CHIEF EXECUTIVE OFFICER Basis of the Report

\All bank account reconciliations are complete and up to date.

All Capital Projects

Capital outlays are currently running 17.5% under budget.

Roadworks Program

The roadworks program is currently running 10.6% over budget.

REPORT BY THE CHIEF EXECUTIVE OFFICER

This report is prepared to meet the compliance requirements of the Local Government (Financial Management)Regulations for monthly reports and applicable Accounting Standards. The report has been prepared on anaccrual basis under the convention of historical cost accounting.

The financial information in this report has been complied to show the annual budget (original and adjusted), yearto date budget and the income and expenditure for the period ended 30 November 2016. This provides acomparison of the financial performance against the forscasts for the same period. Accounts with a budgetvariance as specified by the Council have been identified and details are included in Note 4.

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Operating Income

Operating income is currently running 1.5% over budget.

Operating Expenditure

Operating Expenditure is currently running 6.33% under budget.Cash Position

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Rates Outstanding (Percent of Rates Raised)

Outstanding Rates are currently at 27%

Rob StewartChief Executive Officer

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Page 4


Original Amended Budget Actual VarianceBudget Budget YTD YTD Actual to

30-Jun-17 30-Jun-17 30-Nov-16 30-Nov-16 Budget YTD %

Surplus/Deficit at Start of Financial Year 1,034,960$ 1,034,960$ 1,167,942$

Revenues(Excluding Rates and Non-Operating GrantsSubsidies and Contributions)General Purpose Funding 2,021,371$ 2,021,371$ 1,079,855$ 1,099,310$ 102%Governance 93,897$ 93,897$ 25,592$ 38,364$ 150%Law, Order & Public Safety 192,145$ 201,016$ 62,493$ 88,574$ 142%Health 139,375$ 139,375$ 34,342$ 54,623$ 159%Education & Welfare 59,510$ 59,510$ 27,752$ 24,982$ 100%Community Amenities 468,673$ 488,673$ 379,471$ 412,361$ 109%Recreation & Culture 347,743$ 349,043$ 190,812$ 154,211$ 81%Transport 1,463,276$ 868,898$ 450,417$ 455,254$ 101%Economic Services 978,650$ 978,650$ 265,767$ 285,491$ 107%Other Property & Services 172,949$ 175,449$ 40,025$ 43,289$ 108%

5,937,589$ 5,375,882$ 2,556,525$ 2,656,459$ 104%Expenditure General Purpose Funding (378,169)$ (378,169)$ (149,528)$ (141,695)$ 95%Governance (910,370)$ (910,370)$ (379,577)$ (432,185)$ 114%Law, Order & Public Safety (1,079,067)$ (1,087,937)$ (500,461)$ (414,143)$ 83%Health (363,991)$ (344,904)$ (149,267)$ (146,996)$ 98%Education & Welfare (157,935)$ (157,934)$ (80,232)$ (72,400)$ 90%Community Amenities (1,461,494)$ (1,461,495)$ (631,652)$ (641,404)$ 102%Recreation & Culture (3,076,847)$ (3,105,410)$ (1,387,184)$ (1,365,589)$ 98%Transport (6,270,786)$ (6,074,792)$ (3,063,697)$ (2,855,840)$ 93%Economic Services (1,972,366)$ (1,972,366)$ (877,279)$ (782,388)$ 89%Other Property & Services (115,176)$ (125,176)$ (67,323)$ 27,386$ -41%

(15,786,201)$ (15,618,553)$ (7,286,201)$ (6,825,255)$ 94%

Adjustments for Non Cash Items:(Profit)/Loss on Asset Disposals (52,844)$ (52,844)$ 18,534$ -$ 0%Annual Leave Accrual 55,258$ 55,259$ 23,025$ -$ 0%Long Service Leave Accrual 44,133$ 44,135$ 18,390$ -$ 0%Depreciation on Assets 6,540,200$ 6,540,200$ 2,730,083$ 2,530,647$ 93%Amount Attributable to Operating Activities (2,226,905)$ (2,620,961)$ (1,939,644)$ (470,207)$

Investing ActivitiesNon-operating Grants, Subsidies and Contributio 2,444,897$ 2,756,484$ 355,358$ 435,998$ 123% - Land & Buildings (1,073,825)$ (1,270,332)$ (675,203)$ (609,807)$ 90% - Plant & Machinery (1,356,375)$ (1,337,580)$ (585,221)$ (372,856)$ 64% - Furniture & Equipment (78,543)$ (114,843)$ (60,043)$ (22,339)$ 0% - Infrastructure (4,094,267)$ (4,092,322)$ (377,722)$ (396,771)$ 105%Proceeds from Disposal of Assets 274,270$ 275,097$ 193,468$ 130,736$ 68%Amount Attributable to Investing Activities (3,883,844)$ (3,783,496)$ (1,149,363)$ (835,040)$

Financing ActivitiesProceeds from New Debentures -$ -$ -$ -$ 0%Repayment of Debentures (334,653)$ (334,653)$ (80,193)$ (67,983)$ 0%Self Supporting Loan Principal Revenue 138,441$ 138,441$ 69,221$ 68,488$ 0%Transfers to Reserves (incl interest) (1,100,642)$ (1,039,710)$ (974,710)$ (974,700)$ 100%Transfers from Reserves 937,600$ 897,600$ -$ -$ 0%Transfers from Trust Funds 58,383$ 58,383$ -$ -$ 0%Suspense Items and Other Adjustments -$ -$ -$ (14,563)$ Amount Attributable to Financing Activities (300,872)$ (279,939)$ (985,682)$ (988,758)$

LESS Net Current Assets Year to Date -$ -$ 4,179,702$ 4,179,702$

STATEMENT OF FINANCIAL ACTIVITY

Page 5


EstBudget B/Fwd Actual B/Fwd Actual

01-Jul-16 01-Jul-16 30-Nov-16

CURRENT ASSETS

Cash and Cash EquivalentsUnrestricted Municipal - Cash on Hand 3,500$ 3,500$ 3,700$ Unrestricted Municipal - Cash at Bank 367,572$ 367,572$ 2,024,003$ Reserve Funds 1,706,448$ 1,706,448$ 2,637,054$ Restricted Funds (Unspent Grants) 238,036$ 238,036$ 252,358$ Restricted Funds (Unspent Loan Funds) -$ -$ (238,047)$

2,315,556$ 2,315,556$ 4,679,067$ Trade and Other ReceivablesRates and Rates Rebates 377,902$ 377,902$ 1,741,431$ ESL Receivable (36,064)$ (36,064)$ 17,123$ Sundry Debtors 291,611$ 291,611$ 801,503$ Other Receivables 140,032$ 140,032$ 7,320$ GST Receivable -$ -$ (29,996)$ Inventories 87,667$ 87,667$ 44,855$ Provision for Doubtful Debts -$ -$ -$

861,149$ 861,149$ 2,582,236$

TOTAL CURRENT ASSETS 3,176,705$ 3,176,705$ 7,261,303$

LESS CURRENT LIABILITIES

Trade and Other PayablesESL Liability 3,817$ 3,817$ (97,702)$ Sundry Creditors (413,617)$ (413,617)$ (323,870)$ Other Creditors (4,097)$ (4,097)$ (39,536)$ GST Liability (11,400)$ (11,400)$ 21,375$ Accrued Interest on Debentures (10,000)$ (10,000)$ (4,814)$ Accrued Salaries and Wages -$ -$ -$ (435,297)$ (435,297)$ (444,548)$

Less: Cash - Reserves & Restricted (1,706,448)$ (1,706,448)$ (2,637,054)$

NET CURRENT ASSET POSITION 1,034,960$ 1,034,960$ 4,179,702$

Note 1 - NET CURRENT ASSETS

Page 6

Reserve Opening Interest Transfer Transfer Closing Description Balance (Est.) Earned to Muni to Reserve Balance

1-Jul-16 30-Nov-16Employee Reserve 71,690$ -$ -$ -$ 71,690$ Plant Replacement Reserve 645,679$ -$ -$ -$ 645,679$ Drainage and Water Management Reserve 78,274$ -$ -$ -$ 78,274$ Hockey Ground Carpet Replacement -$ -$ -$ -$ -$ Mount Barker Swimming Pool Revitalisation Reserve 32,000$ -$ -$ -$ 32,000$ Waste Management Reserve 144,228$ -$ -$ -$ 144,228$ Computer Software/Hardware Upgrade Reserve 50,887$ -$ -$ -$ 50,887$ Mount Barker Regional Saleyards Capital Improvements Reserve 138,473$ -$ -$ -$ 138,473$ Mount Barker Regional Saleyards Operating Loss Reserve 113,190$ -$ -$ -$ 113,190$ Building Renewal Reserve 176,112$ -$ -$ -$ 176,112$ Outstanding Land Resumptions Reserve 35,047$ -$ -$ -$ 35,047$ Natural Disaster Reserve 212$ -$ -$ -$ 212$ Plantagenet Medical Centre Reserve 125,441$ -$ -$ -$ 125,441$ Spring Road Roadworks Reserve 51,121$ -$ -$ -$ 51,121$ Community Resource Centre Building Reserve -$ -$ -$ -$ -$ Museum Complex Shingle Roof Reserve -$ -$ -$ -$ -$ Standpipe Reserve -$ -$ -$ -$ -$ Totals 1,662,354$ -$ -$ -$ 1,662,354$

Notes:The above reserve accounts are supported by cash held in banking institutions. All moneys set aside in a reserve account are restricted to the purpose the account was originally intended,and cannot be used for the day-to-day running of the Shire of Plantagenet. The purpose of theseaccounts can only be changed under specific conditions (Absolute majority of Council, Public Notice etc.)

PURPOSE OF RESERVE ACCOUNTS

Employee Entitlements Reserve

Plant Replacement ReserveTo fund the purchase of works vehicles, plant and machineryDrainage and Water Management ReserveTo fund the planning and construction of drainage and water management projectsLand Rehabilitation ReserveFor the rehabilitation of the old saleyards site on Woogenellup RoadMount Barker Swimming Pool Revitalisation ReserveFor capital works associated with the revitalisation of the Mount Barker Memorial Swimming PoolWaste Management ReserveFor the funding of waste management infrastructure and major items of associated plant and equipmentComputer Software/Hardware Upgrade ReserveFor the upgrade of business system software and hardware with latest versions and additional functionalityMount Barker Regional Saleyards Capital Improvements Reserve

Mount Barker Regional Saleyards Operating Loss Reserve

Outstanding Land Resumptions ReserveFor old / outstanding obligations for land resumptions associated with road realignments and the likeNatural Disaster ReserveFor the Council's proportion of natural disaster events in the Shire of PlantagenetPlantagenet Medical Centre Reserve

Spring Road Roadworks ReserveFor the construction of roadworks in Spring Road, Porongurup as required by the relevant subdivision conditionCommunity Resource Centre Building ReserveTo contribute to the maintenance, renewal, refurbishment and improvements to the Mount Barker Community Resource CentreMuseum Complex Shingle Roof ReserveTo fund the renewal of shingle roofs on buildings at the Mount Barker Historical Museum complexStandpipe ReserveTo fund the repair, renewal and upgrade of water standpipes

Note 2 - SUMMARY OF RESERVE TRANSACTIONS

For the renewal, refurbishments and improvements to the Plantagenet Medical Centre

Building Renewal Reserve

To fund capital works at the Mount Barker Regional Saleyards

To fund sick, annual and long service leave entitlements for former staff and unplanned payments of annual leave and long service leave

To require the Saleyards to operate in a self sufficient manner by retaining a proportion of operating surpluses to fund operating deficits

To fund major planned building reneal projects

Page 7


Investment Date Identification Form Investment Amount

Interest Rate Maturity Date Status Interest

Earnings

10-May-2016 Bendigo TD 376,539$ 2.50% 10-Jul-2016 Matured 1,475$ 11-May-2016 Bendigo 1932031 TD 500,000$ 2.10% 11-Jul-2016 Matured 1,922$ 10-May-2016 Bendigo 1930130 TD 300,000$ 2.65% 11-Jul-2016 Matured 1,172$ 10-Jul-2016 Bendigo 150294262 TD 378,014$ 2.50% 10-Sep-2016 Matured 1,473$ 11-Jul-2016 Bendigo 1989126 TD 500,000$ 2.10% 11-Aug-2016 Matured 828$ 25-Aug-2016 Bendigo 2029098 TD 500,000$ 2.40% 25-Nov-2016 Matured 3,025$ 25-Aug-2016 Bendigo 2028983 TD 500,000$ 2.40% 25-Nov-2016 Matured 3,025$ 25-Aug-2016 Bendigo 2029099 TD 500,000$ 2.10% 25-Oct-2016 Matured 1,755$ 25-Aug-2016 CBA 36577207/1 TD 500,000$ 2.50% 24-Nov-2016 Matured 3,082$ 25-Aug-2016 CBA 36577207/2 TD 500,000$ 2.50% 24-Nov-2016 Matured 3,082$ 25-Aug-2016 CBA 36577207/3 TD 500,000$ 2.50% 24-Nov-2016 Matured 3,082$ 11-Aug-2016 Bendigo 2017670 TD 500,000$ 2.45% 11-Nov-2016 Matured 3,088$ 25-Nov-2016 Bendigo 211516 TD 500,000$ 2.35% 27-Feb-201725-Nov-2016 Bendigo 211517 TD 500,000$ 2.35% 27-Feb-201711-Nov-2016 Bendigo 2102604 TD 500,000$ 2.35% 13-Feb-201724-Nov-2016 CBA 36577207 TD 500,000$ 2.24% 23-Feb-201724-Nov-2016 CBA 36577207 TD 500,000$ 2.24% 23-Feb-201724-Nov-2016 CBA 36577207 TD 500,000$ 2.24% 23-Feb-201710-Sep-2016 Bendigo 150294262 TD 379,487$ 2.30% 10-Dec-2016

27,009$ 37,550$

95,000$ Total Budget YTD

Total Budget

Note 3 - INVESTMENT DETAILS

Total Interest Earned YTD

Page 8


Budget Variance $

Budget Variance % Primary Reason

OPERATING EXPENDITUREMembers of Council

20026.0029 Other Operating Expenses - Conferences & Training 9,647$ 154% SEGRA conference attendance and expenses.Overheads Administration

20276.0265 Financial Expenses - Fringe Benefits Tax 55,278$ 491% Fringe Benefit Instalment amounts and interest charges.20049.0064 Other Expenses - Insurances 5,505$ 14% Additional insurance and valuation updates.

Waste Disposal Sites

20165.0052 Building & Grounds (PC) - Grounds Maintenance 34,328$ 22% Higher than predicted operating expenditure at tip sites, including Seal at O'Neill Tip entrance and Hydraulic Solar Lid at Rocky Gully Tip. Insurance payout of $8,752 received.

Public Halls and Civic Centres20193.0010 Building & Grounds (PC) - Building Maintenance 10,697$ 128% District Hall expenditure including connection gas, phone, electricity and staff time.

Parks and Recreation Grounds20211.0010 Building Mtce (PC) - Building Maintenance 8,532$ 51% Repair lighting fault at Sounness Park $5,019.57.20212.0047 Parks Mtce (PC) - Facilities Maintenance 39,197$ 22% Turf management and reticulation Sounness Park.

Road Maintenance20225.0126 Road Maintenance - General 246,879$ 37% Extensive road work required due to unusual rain and weather events. Possible recovery of some additional storm damage costs.

Public Works Overheads20261.0312 Office Expenses - Other Operating Costs 13,772$ 165% Talis Assessment of Waste Management Services, annual budget exceeded.

OPERATING INCOMEOther General Purpose Funding

10009.0066 Interest on Reserve Funds 5,543$ -19% Interest returns on investments less than anticipated.Other Recreation and Culture

10126.0397 Grant Income - Kidsport Program 50,000$ 0% Awaiting DSR to sign new Grant agreement.CAPITAL EXPENDITURERoad Construction - Own Source

51276.0250 Roadworks - Minor Renewal 16,421$ 16% Higher value on road renewal component of road maintenance to date, variance expected to reduce.

The following are the explanations of material variance between Budget YTD and Actual YTD figures for the current month.

2. Income less than 90% of (monthly) budget, to a minimum of $5,000.00.

Note 4 - MATERIAL VARIANCE EXPLANATION

In accordance with Regulation 34 of the Local Government (Financial Management) Regulations, the Council must adopt a percentage over (or under) which a budget variance would be considered material when it reviews the monthly financial statements and accept the annual budget review.The Council has resolved that the following be adopted for reporting material variances in assessing statements of financial activity for the 2016/2017 financial year:

1. Expenditure in excess of 10% of (monthly) budget, to a minimum of $5,000.00.

Page 9


Original Amended Budget ActualResponsible Account Budget Budget YTD YTD

Officer Number 30-Jun-2017 30-Jun-2017 30-Nov-2016 30-Nov-2016 PROGRAM 3 - GENERAL PURPOSE FUNDING

RATESOperating Expenditure

Employee Costs - Salaries DCEO 20000.0130 (61,932)$ (61,932)$ (26,202)$ (25,663)$ Employee Costs - Superannuation DCEO 20000.0141 (5,762)$ (5,762)$ (2,438)$ (2,429)$ Employee Costs - Uniforms, Clothing & Accessories DCEO 20000.0266 (400)$ (400)$ (167)$ -$ Employee Costs - Workers Compensation Insurance DCEO 20000.0043 (1,997)$ (1,997)$ (1,997)$ (1,758)$ Office Expenses - Printing & Stationery DCEO 20005.0103 (5,000)$ (5,000)$ (2,083)$ -$ Other Expenses - Bank Fees & Charges DCEO 20009.0007 (8,000)$ (8,000)$ (3,333)$ (4,290)$ Other Expenses - Donations DCEO 20009.0255 (900)$ (900)$ (900)$ (887)$ Other Expenses - FESA Levy DCEO 20009.0256 (4,000)$ (4,000)$ (4,000)$ -$ Other Expenses - Rate Recovery / Legal Costs DCEO 20009.0071 (70,000)$ (70,000)$ (29,167)$ (22,071)$ Other Expenses - Other Operating Costs DCEO 20009.0312 (1,000)$ (1,000)$ (417)$ (87)$ Other Expenses - Title Searches DCEO 20009.0148 (500)$ (500)$ (208)$ -$ Other Expenses - Valuation Expenses DCEO 20009.0156 (30,000)$ (30,000)$ -$ (2,297)$ Other Expenses - Refund of Overpayment DCEO 20009.0378 (1,000)$ (1,000)$ (417)$ -$ Admin Services Allocation ACCOUNTANT 20017.0308 (135,983)$ (135,983)$ (56,660)$ (59,864)$ Sub-total - Cash (326,474)$ (326,474)$ (127,988)$ (119,347)$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 20020.0309 (185)$ (185)$ (77)$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 20020.0310 (245)$ (245)$ (102)$ -$ Sub-total - Non Cash (430)$ (430)$ (179)$ -$

Total Operating Expenditure (326,904)$ (326,904)$ (128,167)$ (119,347)$

Operating Income General Rate GRV - Rates DCEO 10000.0414 2,030,576$ 2,030,576$ 2,030,576$ 2,030,576$ General Rate GRV - Prepaid Rates - Rates Paid In Advance DCEO 10000.0415 -$ -$ -$ -$ General Rate GRV - Interim Rates and Adjustments DCEO 10000.0490 -$ 40,517$ 16,882$ 40,519$ General Rate GRV - Write Offs DCEO 10000.0102 -$ -$ -$ -$ General Rate UV - Rates DCEO 10001.0414 4,381,044$ 4,381,044$ 4,381,044$ 4,381,042$ General Rate UV - Prepaid Rates - Rates Paid In Advance DCEO 10001.0415 -$ -$ -$ -$ General Rate UV - Interim Rates and Adjustments DCEO 10001.0490 -$ 20,312$ 8,463$ 21,571$ General Rate UV - Write Offs DCEO 10001.0102 -$ -$ -$ (5)$ Other Revenue - FESA Administrative Fee DCEO 10006.0222 4,100$ 4,100$ 4,100$ 4,000$ Other Revenue - Reprint Rates Notice DCEO 10006.0017 -$ -$ -$ 45$ Other Revenue - Supply RSA Number DCEO 10006.0023 200$ 200$ 83$ -$ Other Revenue - Rate Search DCEO 10006.0111 20,000$ 20,000$ 8,333$ 5,201$ Rates Penalties & Fees - Instalment Admin Fee DCEO 10004.0062 15,000$ 15,000$ 6,250$ 15,675$ Rates Penalties & Fees - Instalment Interest DCEO 10004.0063 20,000$ 20,000$ 8,333$ 19,467$ Rates Penalties & Fees - Legal Costs Reimbursed DCEO 10004.0069 65,000$ 65,000$ 27,083$ 23,949$ Rates Penalties & Fees - Legal Costs Adjustments DCEO 10004.0070 -$ -$ -$ -$

DETAILED OPERATING AND CAPITAL PROGRAMS

VarianceBudget toAct YTD

Page 10



Officer Number 30-Jun-2017 30-Jun-2017 30-Nov-2016 30-Nov-2016



Rates Penalties & Fees - Penalty Interest DCEO 10004.0095 45,000$ 45,000$ 18,750$ 16,907$ Rates Penalties & Fees - Penalty Interest Adjustments DCEO 10004.0096 -$ -$ -$ -$ Deferred Rates - Pensioner Deferred Rates Interest DCEO 10005.0098 1,300$ 1,300$ 542$ (56)$ Deferred ESL - Pensioner Deferred ESL Interest ACCOUNTANT 10012.0097 70$ 70$ 29$ (3)$

Total Operating Income 6,582,290$ 6,643,119$ 6,510,470$ 6,558,887$

OTHER GENERAL PURPOSE FUNDING

Transfers to Reserve Funds Transfers to Reserve Funds DCEO 50301.0398 (1,035,642)$ (974,710)$ (974,710)$ (974,700)$ Transfer Interest to Reserve Funds DCEO 50301.0399 (65,000)$ (65,000)$ -$ -$

Total Transfers to Reserve Funds (1,100,642)$ (1,039,710)$ (974,710)$ (974,700)$

Operating Expenditure Other Expenses - Grants Submission Fees DCEO 20022.0257 -$ -$ -$ -$ Interest Paid on Trust Funds DCEO 20022.0243 (500)$ (500)$ (208)$ -$ Admin Services Allocation DCEO 20278.0308 (50,765)$ (50,765)$ (21,152)$ (22,348)$


Operating Income Grants Commission Grant - Equalisation - Untied DCEO 10007.0212 727,819$ 727,819$ 363,910$ 363,124$ Local Road Grant - Main Roads Tied Grant DCEO 10008.0212 182,100$ 182,100$ 182,100$ 198,951$ Grants Commission Grant - Road Maintenance - Untied DCEO 10008.0211 844,582$ 844,582$ 422,291$ 421,500$ Interest on Municipal Investments DCEO 10009.0067 30,000$ 30,000$ 8,950$ 7,498$ Interest on Reserve Funds DCEO 10009.0066 65,000$ 65,000$ 28,600$ 23,057$ ▼ 5,543$ -19%Share Dividends DCEO 10009.0221 1,200$ 1,200$ 500$ -$


TOTAL GENERAL PURPOSE FUNDING CAPITAL EXPENSES -$ -$ -$ -$ TOTAL GENERAL PURPOSE FUNDING CAPITAL INCOME -$ -$ -$ -$

TOTAL GENERAL PURPOSE FUNDING OPERATING EXPENSES (378,169)$ (378,169)$ (149,528)$ (141,695)$ TOTAL GENERAL PURPOSE FUNDING OPERATING INCOME 8,432,991$ 8,493,820$ 7,516,820$ 7,573,018$

Page 11






PROGRAM 4 - GOVERNANCE

MEMBERS OF COUNCIL Capital Expenditure

Purchase Vehicle - Governance MGR WORKS 50401.0006 -$ -$ -$ -$ Total Capital Expenditure -$ -$ -$ -$

Capital Income

Trade In Vehicle - Governance MGR WORKS 40401.0105 -$ -$ -$ -$ Total Capital Income -$ -$ -$ -$


Other Operating Expenses - Advertising EXEC SEC 20026.0003 (2,000)$ (2,000)$ (833)$ -$ Other Operating Expenses - Citizenship Ceremonies EXEC SEC 20026.0352 (1,000)$ (1,000)$ (417)$ (532)$ Other Operating Expenses - Conferences & Training DCEO 20026.0029 (15,000)$ (15,000)$ (6,250)$ (15,897)$ ▲ 9,647$ 154%Other Operating Expenses - Councillors Incidental Expenses DCEO 20026.0031 (20,000)$ (20,000)$ (8,333)$ (8,224)$ Other Operating Expenses - Local Government Convention DCEO 20026.0032 (10,000)$ (10,000)$ (10,000)$ (4,023)$ Other Operating Expenses - Deputy President's Allowance DCEO 20026.0037 (1,641)$ (1,641)$ (684)$ (684)$ Other Operating Expenses - Elected Members - Sitting Fees DCEO 20026.0042 (78,790)$ (78,790)$ (32,829)$ (32,829)$ Other Operating Expenses - President's Allowance DCEO 20026.0081 (6,565)$ (6,565)$ (2,735)$ (2,735)$ Other Operating Expenses - Public Liability Insurance DCEO 20026.0108 (6,200)$ (6,200)$ (6,200)$ (5,532)$ Other Operating Expenses - Subscriptions DCEO 20026.0258 (22,000)$ (22,000)$ (22,000)$ (21,264)$ Other Operating Expenses - Travelling Allowance DCEO 20026.0084 (4,000)$ (4,000)$ (1,667)$ (618)$ Other Operating Expenses - WALGA State Councillor Payments DCEO 20026.0332 (2,000)$ (2,000)$ (833)$ -$ Vehicle Running Costs - Elected Members MGR WORKS 20401.0182 (4,000)$ (4,000)$ (1,667)$ (1,628)$ Other Expenses - Elections - Professional Services DCEO 20025.0030 -$ -$ -$ -$ Admin Services Allocation ACCOUNTANT 20402.0308 (123,051)$ (123,051)$ (51,271)$ (54,171)$ Sub-total - Cash (296,247)$ (296,247)$ (145,720)$ (148,138)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20284.0034 (100)$ (100)$ (42)$ -$ Non Cash Expenses - Depreciation - Plant & Equipment ACCOUNTANT 20284.0036 (4,200)$ (4,200)$ (1,750)$ (2,822)$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20284.0078 -$ -$ -$ -$ Sub-total - Non Cash (4,300)$ (4,300)$ (1,792)$ (2,822)$


Operating Income Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10171.0106 -$ -$ -$ -$ Other Revenue - WALGA State Councillor Receipts DCEO 10173.0407 2,000$ 2,000$ 833$ 1,986$

Total Operating Income 2,000$ 2,000$ 833$ 1,986$

Page 12






OTHER GOVERNANCE Operating Expenditure

Employee Costs - VROC Executive Officer Salaries CEO 20029.0130 (36,254)$ (36,254)$ (15,338)$ (14,940)$ Employee Costs - VROC Executive Officer Superannuation CEO 20029.0141 (5,120)$ (5,120)$ (2,166)$ -$ Employee Costs - VROC Uniforms, Clothing & Accessories CEO 20029.0266 -$ -$ -$ -$ Employee Costs - VROC Workers Compensation Insurance CEO 20029.0043 (1,928)$ (1,928)$ (1,928)$ $ (1,697)Refreshments & Receptions - Meals and Refreshments EXEC SEC 20030.0083 (12,000)$ (12,000)$ (5,000)$ (4,657)$ Refreshments & Receptions - Presentations & Receptions EXEC SEC 20030.0263 (6,000)$ (6,000)$ (2,500)$ (1,081)$ Vehicle Running Costs - Motor Vehicle Allocations CEO 20031.0182 -$ -$ -$ -$ Office Expenses - Minute Binding DCEO 20032.0262 (4,000)$ (4,000)$ (1,667)$ -$ Other Expenses - Additional Audit Costs DCEO 20033.0260 (7,000)$ (7,000)$ (2,917)$ (4,500)$ Other Expenses - Audit Fees DCEO 20033.0259 (23,000)$ (23,000)$ (11,500)$ (14,428)$ Other Expenses - CEO Donations CEO 20033.0255 (3,000)$ (3,000)$ (1,250)$ (150)$ Other Expenses - Community Assistance DCEO 20033.0365 (1,000)$ (1,000)$ (417)$ -$ Other Expenses - Other Operating Costs CEO 20033.0312 (7,000)$ (7,000)$ (2,917)$ (3,600)$ Other Expenses - Professional Services DCEO 20033.0030 -$ -$ -$ Other Expenses - Promotional Material & Public Relations EXEC SEC 20033.0261 (1,000)$ (1,000)$ (417)$ (1,020)$ Other Expenses - Regional Co-operation Dev. Program CEO 20033.0367 (20,000)$ (20,000)$ (8,333)$ (1,759)$ Admin Services Allocation ACCOUNTANT 20034.0308 (378,653)$ (378,653)$ (169,772)$ (169,405)$ Sub-total - Cash (505,955)$ (505,955)$ (226,121)$ (217,238)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20035.0034 (400)$ (400)$ (167)$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20035.0035 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Plant & Equipment ACCOUNTANT 20035.0036 -$ -$ -$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20035.0078 -$ -$ -$ -$ Sub-total - Non Cash (400)$ (400)$ (167)$ -$


Page 13






Operating Income Other Revenue - Forfeited Deposits DCEO 10018.0050 -$ -$ -$ -$ Other Revenue - Other Operating Income EXEC SEC 10018.0232 1,000$ 1,000$ 417$ -$ Other Revenue - Photocopying DCEO 10018.0100 -$ -$ -$ 15$ Other Revenue - Contribution to FBT DCEO 10018.0193 4,500$ 4,500$ 1,875$ 4,318$ Other Revenue - Rental - Staff Housing DCEO 10018.0231 3,120$ 3,120$ 1,300$ 1,320$ Other Revenue - Sale of Maps & Publications DCEO 10018.0235 300$ 300$ 125$ 65$ Reimbursements - VROC Exec Officer Salaries DCEO 10016.0219 32,477$ 32,477$ -$ -$ Reimbursements - LSL DCEO 10016.0224 -$ -$ -$ -$ Reimbursements - Other DCEO 10016.0229 50,000$ 50,000$ 20,833$ 30,510$ Reimbursements - Staff Uniforms DCEO 10016.0223 500$ 500$ 208$ 150$ Contributions - Other Contributions DCEO 10017.0200 -$ -$ -$ -$ Sub-total - Cash 91,897$ 91,897$ 24,758$ 36,378$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10015.0106 -$ -$ -$ -$

Total Operating Income 91,897$ 91,897$ 24,758$ 36,378$

Borrowing Costs Principal Repayments

Loan Repayment - Loan No. 90 - New Admin Centre ACCOUNTANT 50405.0331 (139,380)$ (139,380)$ -$ -$ Total Principal Repayments (139,380)$ (139,380)$ -$ -$


Financial Expenses - Loan No. 90 - New Admin Centre ACCOUNTANT 20405.0331 (103,467)$ (103,467)$ (5,778)$ (3,743)$ Total Operating Expenditure (103,467)$ (103,467)$ (5,778)$ (3,743)$

Page 14






OVERHEADS - ADMINISTRATION

Capital Expenditure Administration Building (PC) - Building Renewal BLDG SRVR 50402.0252 (10,000)$ (10,000)$ (4,167)$ (6,552)$ Purchase Vehicle - CEO MGR WORKS 50416.0006 -$ -$ -$ -$ Purchase Vehicle - DCEO MGR WORKS 50417.0006 (52,000)$ (41,577)$ (41,577)$ (41,954)$ New Computer Software DCEO 50412.0006 -$ -$ -$ -$ Computer Hardware Replacement Program DCEO 50419.0006 (25,000)$ (25,000)$ (20,000)$ (19,990)$ Refurbishment - Lot 337 Martin Street - Council Homes BLDG SRVR 51431.0252 (35,853)$ (35,853)$ (14,939)$ (8,000)$ Admin Building - Repaint south façade walls / timberwork BLDG SRVR 50409.0252 (6,800)$ (6,800)$ -$ -$ Administration Building - Install Carpet Tiles BLDG SRVR 51679.0252 (9,000)$ (9,000)$ -$ -$ Administration Building - Smoke Detection System BLDG SRVR 51681.0252 (7,500)$ (7,500)$ (7,500)$ (6,475)$

Total Capital Expenditure (146,153)$ (135,730)$ (88,182)$ (82,971)$

Capital Income Transfers from Reserve Funds DCEO 40415.0486 18,000$ 18,000$ -$ -$ Trade In Vehicle - CEO MGR WORKS 40416.0105 -$ -$ -$ -$ Trade In Vehicle - DCEO MGR WORKS 40417.0105 16,000$ 9,545$ 9,545$ 9,545$

Total Capital Income 34,000$ 27,545$ 9,545$ 9,545$

Operating Expenditure Employee Costs - Conferences & Training DCEO 20047.0029 (20,000)$ (20,000)$ (8,333)$ (12,708)$ Employee Costs - Medicals & Vaccinations DCEO 20047.0275 (1,000)$ (1,000)$ (417)$ -$ Employee Costs - Relief Staff / Contractors DCEO 20047.0264 -$ -$ -$ -$ Employee Costs - Salaries DCEO 20047.0130 (991,279)$ (991,279)$ (419,387)$ (417,164)$ Employee Costs - Staff Recruitment Expenses DCEO 20047.0138 -$ -$ -$ -$ Employee Costs - Superannuation DCEO 20047.0141 (132,127)$ (132,127)$ (55,900)$ (55,465)$ Employee Costs - Travel & Accommodation EXEC SEC 20047.0267 (10,000)$ (10,000)$ (4,167)$ (4,818)$ Employee Costs - Uniforms, Clothing & Accessories DCEO 20047.0266 (6,000)$ (6,000)$ (2,500)$ (3,216)$ Employee Costs - Long Service Leave Disbursements DCEO 20047.0311 -$ -$ -$ -$ Employee Costs - Workers Compensation Insurance DCEO 20047.0043 (33,217)$ (33,217)$ (33,217)$ (29,233)$ Financial Expenses - Bank Fees & Charges ACCOUNTANT 20276.0007 (8,000)$ (8,000)$ (3,333)$ (4,290)$ Financial Expenses - Dishonoured Deposits ACCOUNTANT 20276.0040 (100)$ (100)$ (42)$ -$ Financial Expenses - GST ACCOUNTANT 20276.0057 (50)$ (50)$ (21)$ -$ Financial Expenses - Overdraft Interest ACCOUNTANT 20276.0092 -$ -$ -$ -$ Financial Expenses - Receipt Rounding ACCOUNTANT 20276.0112 (10)$ (10)$ (4)$ (2)$ Financial Expenses - Fringe Benefits Tax ACCOUNTANT 20276.0265 (45,000)$ (45,000)$ (11,250)$ (66,528)$ ▲ 55,278$ 491%Office Expenses - Advertising EXEC SEC 20048.0003 (15,000)$ (15,000)$ (6,250)$ (5,418)$ Office Expenses - Advertising - Staff Vacancies EXEC SEC 20048.0274 (3,000)$ (3,000)$ (1,250)$ -$ Office Expenses - Computer Equipment Maintenance DCEO 20048.0269 (26,000)$ (26,000)$ (10,833)$ (15,608)$ Office Expenses - Minor Furniture & Equipment Purchases DCEO 20048.0085 (8,000)$ (8,000)$ (8,000)$ (622)$ Office Expenses - Office Equipment Maintenance DCEO 20048.0268 (13,000)$ (13,000)$ (5,417)$ (3,634)$

Page 15






Office Expenses - Other Operating Costs DCEO 20048.0312 (14,000)$ (14,000)$ (5,833)$ (4,412)$ Office Expenses - Postage & Freight DCEO 20048.0271 (15,000)$ (15,000)$ (6,250)$ (10,967)$ Office Expenses - Printing & Stationery DCEO 20048.0103 (43,000)$ (43,000)$ (43,000)$ (19,039)$ Office Expenses - Software Support Contracts DCEO 20048.0270 (120,000)$ (120,000)$ (60,000)$ (63,730)$ Office Expenses - Telephone DCEO 20048.0144 (26,000)$ (26,000)$ (10,833)$ (10,492)$ Other Expenses - Insurances DCEO 20049.0064 (40,000)$ (40,000)$ (40,000)$ (45,505)$ ▲ 5,505$ 14%Other Expenses - Legal Expenses CEO 20049.0071 (10,000)$ (10,000)$ (4,167)$ (1,899)$ Other Expenses - Professional Services DCEO 20049.0273 (40,000)$ (40,000)$ (22,667)$ (25,362)$ Other Expenses - Strategic Plan CEO 20049.0289 (10,000)$ (10,000)$ (4,167)$ -$ Other Expenses - Subscriptions DCEO 20049.0258 (1,000)$ (1,000)$ (417)$ (1,490)$ Other Expenses - GIS Data Upgrade DCEO 20049.0292 (2,000)$ (2,000)$ (833)$ -$ Building & Grounds (PC) - Building Maintenance BLDG SRVR 20036.0010 (35,000)$ (35,000)$ (14,583)$ (15,306)$ Building & Grounds (PC) - Building Operating BLDG SRVR 20036.0011 (50,000)$ (50,000)$ (29,000)$ (31,709)$ Building & Grounds (PC) - Staff Housing - Building Maintenance BLDG SRVR 20411.0010 (5,000)$ (5,000)$ (2,083)$ (3,303)$ Building & Grounds (PC) - Staff Housing - Building Operating BLDG SRVR 20411.0011 (5,000)$ (5,000)$ (2,900)$ (3,794)$ Building & Grounds (PC) - Staff Housing - Grounds Maintenance MGR WORKS 20411.0052 (6,000)$ (6,000)$ (2,500)$ (2,298)$ Vehicle Running Costs - Motor Vehicle Allocations MGR WORKS 20413.0182 (10,000)$ (10,000)$ (4,167)$ (4,040)$ Sub-total - Cash (1,743,783)$ (1,743,783)$ (823,721)$ (862,054)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20051.0034 (35,000)$ (35,000)$ (14,583)$ (3,569)$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20051.0035 (130,000)$ (130,000)$ (54,167)$ (55,398)$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 20051.0036 (10,000)$ (10,000)$ (4,167)$ (3,445)$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 20051.0188 (2,600)$ (2,600)$ (1,083)$ (1,076)$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 20051.0309 (15,624)$ (15,624)$ (6,510)$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 20051.0310 (14,650)$ (14,650)$ (6,104)$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20051.0078 (6,835)$ (6,835)$ (6,835)$ -$ Sub-total - Non Cash (214,709)$ (214,709)$ (93,449)$ (63,488)$

Sub-total Operating Expenditure (1,958,492)$ (1,958,492)$ (917,170)$ (925,542)$ Less Administration Costs Allocated ACCOUNTANT 20420.0350 1,958,492$ 1,958,492$ 917,170$ 865,297$

Total Operating Expenditure -$ -$ -$ (60,245)$

TOTAL GOVERNANCE AND ADMIN. CAPITAL EXPENSES (146,153)$ (135,730)$ (88,182)$ (82,971)$ TOTAL GOVERNANCE AND ADMIN. CAPITAL INCOME 34,000$ 27,545$ 9,545$ 9,545$

TOTAL GOVERNANCE AND ADMIN. OPERATING EXPENSES (910,369)$ (910,369)$ (379,577)$ (432,185)$ TOTAL GOVERNANCE AND ADMIN. OPERATING INCOME 93,897$ 93,897$ 25,592$ 38,364$

Page 16






PROGRAM 5 - LAW, ORDER & PUBLIC SAFETY

FIRE PREVENTION - COUNCIL Capital Expenditure

Purchase Vehicle - Community Emergency Services Manager MGR WORKS 50520.0006 (45,000)$ (45,000)$ (45,000)$ (39,877)$ Fire Shed - Denbarker MGR COMM SVCS 50529.0252 (87,925)$ (195,892)$ -$ -$ Sub-total - Cash (132,925)$ (240,892)$ (45,000)$ (39,877)$ Grant Income (Non Cash) - Kendenup BFB Fire Truck CESM 50501.0006 (325,000)$ (325,000)$ -$ -$ Sub-total - Non Cash (325,000)$ (325,000)$ -$ -$


Capital Income Trade In Vehicle - Community Emergency Services Manager MGR WORKS 40520.0105 18,000$ 18,000$ 18,000$ 17,591$ Grant Income (Non Cash) - Kendenup BFB Fire Truck MGR COMM SVCS 10511.0441 325,000$ 325,000$ -$ -$ Grant Income (Non Cash) - Denbarker BFB Shed MGR COMM SVCS 10511.0505 81,020$ 188,987$ -$ -$


Operating Expenditure Employee Costs - Conferences & Training CESM 20072.0029 (1,000)$ (1,000)$ (417)$ -$ Employee Costs - Salaries CESM 20072.0130 (35,646)$ (35,646)$ (15,081)$ (12,182)$ Employee Costs - Superannuation CESM 20072.0141 (10,258)$ (10,258)$ (4,340)$ (4,938)$ Employee Costs - Workers Compensation Insurance DCEO 20072.0043 (1,158)$ (1,158)$ (1,158)$ (1,020)$ Employee Costs - Uniforms, Clothing & Accessories CESM 20072.0266 (400)$ (400)$ (167)$ -$ Employee Costs - CESM - Reimbursable Salaries MGR COMM SVCS 20072.0296 (88,893)$ (88,893)$ (37,609)$ (36,325)$ Employee Costs - CESM - On Costs MGR COMM SVCS 20072.0297 (9,146)$ (9,146)$ (3,811)$ (3,372)$ Office Expenses - Advertising CESM 20073.0003 (2,000)$ (2,000)$ (833)$ (867)$ Other Expenses - Other Operating Costs CESM 20074.0312 (10,000)$ (13,870)$ (5,779)$ (4,730)$ Vehicle Running Costs - Motor Vehicle Allocations MGR WORKS 20071.0182 (10,000)$ (10,000)$ (4,167)$ (2,540)$ Fire Units - Replacement Tyres & Rims CESM 20071.0173 (7,200)$ (7,200)$ (3,000)$ -$ Fire Control & Hazard Reduction - Firebreak Inspections RANGER 20077.0277 (14,000)$ (14,000)$ (5,833)$ -$ Fire Control & Hazard Reduction - Hazard Reduction CESM 20077.0276 (30,000)$ (30,000)$ (12,500)$ (456)$ Fire Control & Hazard Reduction - Emergency Responses CESM 20077.0379 (12,000)$ (12,000)$ (5,000)$ (239)$ Firebreak Enforcement - Reimburseable CESM 20077.0398 (15,000)$ (15,000)$ (6,250)$ -$ Admin Services Allocation ACCOUNTANT 20075.0308 (93,425)$ (93,425)$ (38,927)$ (41,128)$ Sub-total - Cash (340,126)$ (343,996)$ (144,871)$ (107,795)$

Page 17






Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20076.0034 (1,500)$ (1,500)$ (625)$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20076.0035 (31,500)$ (31,500)$ (13,125)$ (13,613)$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 20076.0036 (350,000)$ (350,000)$ (145,833)$ (100,434)$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 20076.0188 -$ -$ -$ -$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 20076.0309 (229)$ (229)$ (95)$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 20076.0310 (61)$ (61)$ (25)$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20076.0078 -$ -$ -$ -$ Sub-total - Non Cash (383,290)$ (383,290)$ (159,704)$ (114,047)$


Operating Income Grant Income - Emergency Services CESM 10039.0159 -$ 3,870$ 1,613$ 3,870$ Contributions - Other CESM 10042.0200 -$ -$ -$ -$ Other Revenue - Fines & Penalties CESM 10043.0049 5,000$ 5,000$ -$ -$ Other Revenue - CESM Reimbursable Salary & Oncost MGR COMM SVCS 10043.0219 49,020$ 49,020$ 20,425$ 32,271$ Other Revenue - Fines & Penalties Adjustments ACCOUNTANT 10043.0472 -$ -$ -$ -$ Other Revenue - Sale of Surplus Materials CESM 10043.0406 -$ -$ -$ -$ Reimbursements - Firebreaks ACCOUNTANT 10041.0225 15,000$ 15,000$ -$ -$ Sub-total - Cash 69,020$ 72,890$ 22,038$ 36,141$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10040.0106 1,096$ 1,096$ 457$ -$ Sub-total - Non Cash 1,096$ 1,096$ 457$ -$


Page 18






EMERGENCY SERVICES LEVY

Operating Expenditure Bush Fire Brigades Other Expenses - Insurances CESM 20513.0064 (64,500)$ (64,500)$ (64,500)$ (63,395)$ Other Expenses - Maintenance of Plant & Equipment CESM 20513.0278 (1,000)$ (1,000)$ (417)$ (177)$ Other Expenses - Purchase of Plant / Equipment (< $1,200) CESM 20513.0085 (2,000)$ (2,000)$ (833)$ (1,697)$ Other Expenses - Purchase of Plant / Equipment (> $1,200) CESM 20513.0333 (4,000)$ (9,000)$ (3,750)$ (3,619)$ Other Expenses - Other Goods and Services CESM 20513.0312 (16,000)$ (16,000)$ (6,667)$ (5,713)$ Other Expenses - Uniforms, Clothing & Accessories CESM 20513.0266 (14,000)$ (14,000)$ (11,667)$ (7,108)$ Building & Grounds - Building Maintenance CESM 20511.0010 (1,500)$ (1,500)$ (625)$ (5,000)$ Building & Grounds - Utilities CESM 20511.0011 (1,500)$ (1,500)$ (625)$ -$ Vehicle Running Costs - Repairs & Maintenance CESM 20512.0171 (23,940)$ (23,940)$ (9,975)$ (13,766)$


Operating Income Grant Income - FESA Grant CESM 10515.0201 95,080$ 100,080$ 25,020$ 38,745$ Contributions - Bush Fire Brigade Contributions CESM 10516.0195 -$ -$ -$ -$


State Emergency Service: Operating Expenditure

Other Expenses - Insurances CESM 20091.0064 (1,000)$ (1,000)$ (1,000)$ (618)$ Other Expenses - Maintenance of Plant & Equipment CESM 20091.0278 (500)$ (500)$ (208)$ -$ Other Expenses - Other Operating Costs CESM 20091.0312 (9,930)$ (9,930)$ (4,138)$ (5,000)$


Operating Income Grant Revenue - Operating Grant CESM 10055.0089 7,950$ 7,950$ 3,313$ 2,858$ Reimbursements - Other CESM 10053.0229 -$ -$ -$ -$


ANIMAL CONTROL Capital Expenditure

Purchase Vehicle - Ranger MGR WORKS 50511.0006 -$ -$ -$ -$ Dog Pound - Repaint Barge Boards BLDG SRVR 50542.0252 -$ -$ -$ -$

Total Capital Expenditure -$ -$ -$ -$

Capital Income Trade In Vehicle - Ranger MGR WORKS 40511.0105 -$ -$ -$ -$

Total Capital Income -$ -$ -$ -$

Page 19






Operating Expenditure Employee Costs - Conferences & Training RANGER 20078.0029 (3,000)$ (3,000)$ (1,250)$ (1,404)$ Employee Costs - Salaries RANGER 20078.0130 (55,982)$ (55,982)$ (23,685)$ (24,446)$ Employee Costs - Superannuation RANGER 20078.0141 (7,089)$ (7,089)$ (2,999)$ (3,163)$ Employee Costs - Uniforms, Clothing & Accessories RANGER 20078.0266 (400)$ (400)$ (167)$ -$ Employee Costs - Workers Compensation Insurance DCEO 20078.0043 (1,819)$ (1,819)$ (1,819)$ (1,601)$ Office Expenses - Advertising RANGER 20079.0003 (500)$ (500)$ (208)$ (367)$ Office Expenses - Minor Furniture & Equipment Purchases RANGER 20079.0085 (1,000)$ (1,000)$ (417)$ -$ Office Expenses - Cat Sterilisation Program RANGER 20079.0312 -$ -$ -$ (95)$ Operating Expenses - Other Operating Costs RANGER 20080.0312 (5,000)$ (5,000)$ (2,083)$ (2,317)$ Vehicle Running Costs - Motor Vehicle Allocations MGR WORKS 20514.0182 (3,000)$ (3,000)$ (1,250)$ (1,164)$ Building & Grounds - Building Maintenance RANGER 20083.0010 (2,000)$ (2,000)$ (833)$ -$ Building & Grounds - Building Operating RANGER 20083.0011 (500)$ (500)$ (290)$ (40)$ Admin Services Allocation ACCOUNTANT 20081.0308 (49,217)$ (49,217)$ (20,507)$ (21,666)$ Sub-total - Cash (129,507)$ (129,507)$ (55,508)$ (56,263)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20082.0034 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20082.0035 (2,000)$ (2,000)$ (833)$ (832)$ Non Cash Expenses - Depreciation - Plant & Equipment ACCOUNTANT 20082.0036 (7,600)$ (7,600)$ (3,167)$ (2,414)$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 20082.0309 (1,646)$ (1,646)$ (686)$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 20082.0310 (989)$ (989)$ (412)$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20082.0078 -$ -$ -$ -$ Sub-total - Non Cash $ (12,235) $ (12,235) $ (5,098) $ (3,246)

Total Operating Expenditure $ (141,742) $ (141,742) $ (60,606) $ (59,509)

Operating Income Other Revenue - Dog Registrations RANGER 10047.0041 15,000$ 15,000$ 10,000$ 9,765$ Other Revenue - Fines & Penalties RANGER 10047.0049 1,000$ 1,000$ 417$ -$ Other Revenue - Fines & Penalties Written Off RANGER 10047.0472 -$ -$ -$ -$ Other Revenue - Pound Fees RANGER 10047.0101 3,000$ 3,000$ 1,250$ 1,065$ Grant Revenue - Animal Control RANGER 10049.0089 -$ -$ -$ -$ Sub-total - Cash $ 19,000 $ 19,000 $ 11,667 $ 10,830 Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10044.0106 -$ -$ -$ -$


Page 20






OTHER LAW, ORDER & PUBLIC SAFETY Operating Expenditure

Employee Costs - Salaries RANGER 20084.0130 (3,860)$ (3,860)$ (1,633)$ (891)$ Employee Costs - Superannuation RANGER 20084.0141 (266)$ (266)$ (113)$ -$ Office Expenses - Advertising RANGER 20085.0003 (500)$ (500)$ (208)$ -$ Other Expenses - Roadwise MGR WORKS 20086.0374 (2,000)$ (2,000)$ (833)$ -$ Other Expenses - CCTV Camera Maintenance BLDG SRVR 20086.0376 (5,000)$ (5,000)$ (2,083)$ (928)$ Security & Vandalism - Security & Vandalism RANGER 20515.0280 (3,000)$ (3,000)$ (1,250)$ -$ Admin Services Allocation ACCOUNTANT 20087.0308 (31,411)$ (31,411)$ (13,088)$ (13,828)$ Sub-total - Cash (46,037)$ (46,037)$ (19,209)$ (15,647)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20088.0034 (8,000)$ (8,000)$ (3,333)$ (2,917)$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20088.0035 (20,000)$ (20,000)$ (8,333)$ (8,136)$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 20088.0036 -$ -$ -$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20088.0078 -$ -$ -$ -$ Sub-total - Non Cash (28,000)$ (28,000)$ (11,667)$ (11,052)$


Operating Income Other Revenue - Fines & Penalties RANGER 10051.0049 -$ -$ -$ -$ Other Revenue - Fines & Penalties Adjustments RANGER 10051.0472 -$ -$ -$ -$ Sub-total - Cash -$ -$ -$ -$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10048.0106 -$ -$ -$ -$

Total Operating Income -$ -$ -$ -$

TOTAL LAW, ORDER AND PUBLIC SAFETY CAPITAL EXPENSE (457,925)$ (565,892)$ (45,000)$ (39,877)$ TOTAL LAW, ORDER AND PUBLIC SAFETY CAPITAL INCOME 424,020$ 531,987$ 18,000$ 17,591$

TOTAL LAW, ORDER AND PUBLIC SAFETY OPERATING EXPENSE (1,079,065)$ (1,087,935)$ (500,461)$ (414,143)$ TOTAL LAW, ORDER AND PUBLIC SAFETY OPERATING INCOME 192,146$ 201,016$ 62,493$ 88,574$

Page 21






PROGRAM 7 - HEALTH

HEALTH ADMIN. & INSPECTION

Capital Expenditure Purchase of Vehicle - EHO MGR WORKS 50721.0006 -$ -$ -$ -$


Capital Income Trade In Vehicle - EHO MGR WORKS 40721.0105 -$ 25,000$ 25,000$ 25,000$

Total Capital Income -$ 25,000$ 25,000$ 25,000$

Operating Expenditure Employee Costs - Conferences & Training EHO 20111.0029 (2,500)$ (2,500)$ (1,042)$ -$ Employee Costs - Salaries EHO 20111.0130 (166,714)$ (147,627)$ (62,458)$ (66,954)$ Employee Costs - Superannuation EHO 20111.0141 (22,356)$ (22,356)$ (9,458)$ (5,626)$ Employee Costs - Relief Salaries EHO 20111.0264 -$ -$ -$ (39)$ Employee Costs - Uniforms, Clothing & Accessories EHO 20111.0266 (800)$ (800)$ (333)$ (391)$ Employee Costs - Workers Compensation Insurance DCEO 20111.0043 (5,418)$ (5,418)$ (5,418)$ (4,768)$ Office Expenses - Advertising EHO 20112.0003 (500)$ (500)$ (208)$ -$ Office Expenses - Telephone EHO 20112.0144 (2,000)$ (2,000)$ (833)$ (372)$ Other Expenses - Other Operating Costs EHO 20113.0312 (4,000)$ (4,000)$ (1,667)$ (1,532)$ Vehicle Running Costs - Motor Vehicle Allocations MGR WORKS 20711.0182 (14,000)$ (14,000)$ (5,833)$ (6,255)$ Admin Services Allocation ACCOUNTANT 20114.0308 (35,265)$ (35,265)$ (14,694)$ (15,524)$ Sub-total - Cash (253,553)$ (234,466)$ (101,944)$ (101,461)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20115.0034 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20115.0035 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 20115.0036 (5,600)$ (5,600)$ (2,333)$ (2,095)$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 20115.0309 (1,941)$ (1,941)$ (809)$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 20115.0310 (1,094)$ (1,094)$ (456)$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20115.0078 -$ -$ -$ -$ Sub-total - Non Cash (8,635)$ (8,635)$ (3,598)$ (2,095)$


Page 22






Operating Income Other Revenue - Caravan Park Fees EHO 10069.0428 400$ 400$ 167$ 652$ Other Revenue - Health Liquor Cert (Section 39) Fees EHO 10069.0431 100$ 100$ 42$ -$ Other Revenue - Licence Fees EHO 10069.0072 200$ 200$ 83$ -$ Other Revenue - Lodging Houses Fees EHO 10069.0429 1,250$ 1,250$ 521$ -$ Other Revenue - Offensive Trades Fees EHO 10069.0430 2,500$ 2,500$ 2,500$ (596)$ Other Revenue - Other Fees EHO 10069.0248 2,350$ 2,350$ 979$ 178$ Reimbursements - Salaries EHO 10067.0219 60,525$ 60,525$ -$ 24,068$ Reimbursements - Other EHO 10067.0229 50$ 50$ 50$ -$ Sub-total - Cash 67,375$ 67,375$ 4,342$ 24,301$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10066.0106 -$ -$ -$ -$


PREVENTIVE SERVICES - OTHER

Capital Expenditure Medical Centre (PC) - Building Renewal BLDG SRVR 50550.0252 (5,000)$ (5,000)$ (2,083)$ -$

Total Capital Expenditure (5,000)$ (5,000)$ (2,083)$ -$

Capital Income Transfers from Reserve Funds DCEO 40724.0486 -$ -$ -$ -$


Operating Expenditure Building & Grounds (PC) - Building Maintenance BLDG SRVR 20122.0010 (2,000)$ (2,000)$ (833)$ (2,186)$ Building & Grounds (PC) - Building Operating BLDG SRVR 20122.0011 (8,000)$ (8,000)$ (4,640)$ (3,630)$ Building & Grounds (PC) - Grounds Maintenance MGR WORKS 20122.0052 (3,000)$ (3,000)$ (1,250)$ (267)$ Admin Services Allocation ACCOUNTANT 20124.0308 (27,804)$ (27,804)$ (11,585)$ (12,239)$ Sub-total - Cash (40,804)$ (40,804)$ (18,308)$ (18,322)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20125.0034 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20125.0035 (59,000)$ (59,000)$ (24,583)$ (24,376)$ Non Cash Expenses - Depreciation - Plant & Equipment ACCOUNTANT 20125.0036 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 20125.0188 (2,000)$ (2,000)$ (833)$ (743)$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20125.0078 -$ -$ -$ -$ Sub-total - Non Cash (61,000)$ (61,000)$ (25,417)$ (25,119)$


Page 23






Operating Income Other Income - Medical Centre Lease Rental ACCOUNTANT 10072.0230 72,000$ 72,000$ 30,000$ 30,322$ Sub-total - Cash 72,000$ 72,000$ 30,000$ 30,322$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10073.0106 -$ -$ -$ -$


TOTAL HEALTH CAPITAL EXPENSES (5,000)$ (5,000)$ (2,083)$ -$ TOTAL HEALTH CAPITAL INCOME -$ 25,000$ 25,000$ 25,000$

TOTAL HEALTH OPERATING EXPENSES (363,992)$ (344,905)$ (149,267)$ (146,996)$ TOTAL HEALTH OPERATING INCOME 139,375$ 139,375$ 34,342$ 54,623$

Page 24






PROGRAM 8 - EDUCATION & WELFARE

OLD PRE-SCHOOL (Booth Street) Operating Income

Other Income ACCOUNTANT 10811.0230 -$ -$ -$ -$ Total Operating Income -$ -$ -$ -$

Operating Expenditure Building & Grounds (PC) - Building Operating - Preschool BLDG SRVR 20131.0011 (1,000)$ (1,000)$ (1,000)$ (1,650)$ Sub-total - Cash (1,000)$ (1,000)$ (1,000)$ (1,650)$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20130.0078 -$ -$ -$ -$


OTHER EDUCATION

Operating Expenditure Other Expenses - Donations DCEO 20134.0255 (3,900)$ (3,900)$ (3,900)$ (3,900)$ Other Expenses - Disbursement of Rental CEO 20134.0286 (19,226)$ (19,226)$ (8,011)$ (3,059)$ Other Expenses - Early Learning and Development Feasibility Project MCS 20134.0298 (18,150)$ (18,150)$ (9,075)$ (12,850)$ Building & Grounds (PC) - Building Maintenance BLDG SRVR 20811.0010 (4,000)$ (4,000)$ (1,667)$ -$ Building & Grounds (PC) - Building Operating BLDG SRVR 20811.0011 (1,000)$ (1,000)$ (580)$ -$ Building & Grounds (PC) - Grounds Maintenance MGR WORKS 20811.0052 -$ -$ -$ -$ Admin Services Allocation ACCOUNTANT 20135.0308 (4,767)$ (4,767)$ (1,986)$ (2,099)$ Sub-total - Cash (51,043)$ (51,043)$ (25,219)$ (21,908)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20136.0034 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20136.0035 (7,500)$ (7,500)$ (3,125)$ (2,881)$ Non Cash Expenses - Depreciation - Plant & Equipment ACCOUNTANT 20136.0036 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 20136.0188 (2,500)$ (2,500)$ (1,042)$ (1,131)$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20136.0078 -$ -$ -$ -$ Sub-total - Non Cash (10,000)$ (10,000)$ (4,167)$ (4,012)$


Operating Income Grant Income - Other Education Grants MGR COMM SVCS 10810.0089 -$ -$ -$ -$ Other Income - Facilities Hire ACCOUNTANT 10812.0046 24,033$ 24,033$ 10,014$ 11,288$ Other Income - Contributions ACCOUNTANT 10812.0242 -$ -$ -$ -$ Sub-total - Cash 24,033$ 24,033$ 10,014$ 11,288$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10079.0106 -$ -$ -$ -$


Page 25






CHILD CARE CENTRE Operating Expenditure

Building & Grounds (PC) - Building Maintenance BLDG SRVR 20812.0010 (2,000)$ (2,000)$ (833)$ (660)$ Building & Grounds (PC) - Building Operating BLDG SRVR 20812.0011 (3,000)$ (3,000)$ (1,740)$ (1,898)$

Building & Grounds (PC) - Grounds Maintenance MGR WORKS 20812.0052 -$ -$ -$ (78)$ Admin Services Allocation ACCOUNTANT 20140.0308 (1,009)$ (1,009)$ (420)$ (519)$ Sub-total - Cash $ (6,009) $ (6,009) $ (2,994) $ (3,155) Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20141.0034 (500)$ (500)$ (208)$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20141.0035 (20,500)$ (20,500)$ (8,542)$ (8,385)$ Non Cash Expenses - Depreciation - Plant & Equipment ACCOUNTANT 20141.0036 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 20141.0188 (1,000)$ (1,000)$ (417)$ (344)$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20141.0078 -$ -$ -$ -$ Sub-total - Non Cash (22,000)$ (22,000)$ (9,167)$ (8,729)$


OTHER WELFARE Operating Expenditure

Other Expenses - Donations DCEO 20813.0255 (6,500)$ (6,500)$ (6,500)$ (5,500)$ Admin Services Allocation ACCOUNTANT 20814.0308 (1,008)$ (1,008)$ (420)$ (444)$ Sub-total - Cash (7,508)$ (7,508)$ (6,920)$ (5,944)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20152.0034 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20152.0035 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Plant & Equipment ACCOUNTANT 20152.0036 -$ -$ -$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20152.0078 -$ -$ -$ -$ Sub-total - Non Cash -$ -$ -$ -$


Operating Income Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10088.0106 -$ -$ -$ -$


Page 26






AGED & DISABLED Capital Income

Principal Repayments - Loan - Plantagenet Village Homes (SS) ACCOUNTANT 40822.0328 115,071$ 115,071$ 57,536$ 57,011$ Total Capital Income 115,071$ 115,071$ 57,536$ 57,011$


Other Expenses - Donations DCEO 20150.0255 (4,550)$ (4,550)$ (4,550)$ (4,550)$ Admin Services Allocation ACCOUNTANT 20145.0308 (20,347)$ (20,347)$ (8,478)$ (8,957)$ Sub-total - Cash $ (24,897) $ (24,897) $ (13,028) $ (13,507) Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20146.0034 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20146.0035 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Plant & Equipment ACCOUNTANT 20146.0036 -$ -$ -$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20146.0078 -$ -$ -$ -$ Non Cash Expenses - Amortisation - HACC Day Centre ACCOUNTANT 20146.0297 -$ -$ -$ -$ Sub-total - Non Cash -$ -$ -$ -$


Operating Income Financial Income - Loan - Plantagenet Village Homes (SS) ACCOUNTANT 10820.0328 35,477$ 35,477$ 17,739$ 13,693$ Grant Income - Collet Barker Court ACCOUNTANT 10821.0542 -$ -$ -$ -$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10085.0106 -$ -$ -$ -$


OTHER EDUCATION


Principal Repayments - Loan 93 - Plantagenet Village Homes (SS) ACCOUNTANT 50822.0328 (115,071)$ (115,071)$ (57,536)$ (57,011)$ Total Principal Repayments (115,071)$ (115,071)$ (57,536)$ (57,011)$


Interest Repayments - Loan 93 - Plantagenet Village Homes (SS) ACCOUNTANT 20805.0328 (35,477)$ (35,477)$ (17,739)$ (13,496)$ Total Operating Expenditure (35,477)$ (35,477)$ (17,739)$ (13,496)$

TOTAL EDUCATION AND WELFARE CAPITAL EXPENSE -$ -$ -$ -$ TOTAL EDUCATION AND WELFARE CAPITAL INCOME 115,071$ 115,071$ 57,536$ 57,011$

TOTAL EDUCATION AND WELFARE OPERATING EXPENSE (157,934)$ (157,934)$ (80,232)$ (72,400)$ TOTAL EDUCATION AND WELFARE OPERATING INCOME 59,510$ 59,510$ 27,752$ 24,982$

Page 27






PROGRAM 10 - COMMUNITY AMENITIES

DOMESTIC REFUSE COLLECTION Operating Expenditure

Refuse Collection & Recycling MGR WORKS 20159.0334 (192,340)$ (192,340)$ (88,142)$ (96,067)$ Admin Services Allocation ACCOUNTANT 20157.0308 (23,803)$ (23,803)$ (9,918)$ (10,479)$ Sub-total - Cash (216,143)$ (216,143)$ (98,060)$ (106,546)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20158.0034 (6,000)$ (6,000)$ (2,500)$ (1,833)$ Non Cash Expenses - Depreciation - Plant & Equipment ACCOUNTANT 20158.0036 -$ -$ -$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20158.0078 -$ -$ -$ -$ Sub-total - Non Cash (6,000)$ (6,000)$ (2,500)$ (1,833)$


Operating Income Other Revenue - Penalty Interest ACCOUNTANT 10094.0095 500$ 500$ 208$ 430$ Other Revenue - Refuse Service Adjustments ACCOUNTANT 10094.0412 500$ 500$ 208$ (1,472)$ Other Revenue - Refuse Service ACCOUNTANT 10094.0119 304,395$ 304,395$ 304,395$ 304,395$ Other Revenue - Sale of Surplus Materials & Scrap MGR WORKS 10094.0406 2,000$ 22,000$ 9,167$ 30,768$ Sub-total - Cash 307,395$ 327,395$ 313,978$ 334,121$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10091.0106 -$ -$ -$ -$


Page 28






WASTE DISPOSAL SITES Capital Expenditure

O'Neill Road Tip Site - e-Waste Solution MGR WORKS 51610.0252 (5,000)$ (5,000)$ (5,000)$ (55)$ Rocky Gully Tip - Improve Ramp MGR WORKS 51682.0252 (7,000)$ (7,000)$ (7,000)$ -$ Porongurup Transfer Station - Security Exclusion Fence MGR WORKS 51683.0252 (25,000)$ (25,000)$ (25,000)$ -$

Total Capital Expenditure (37,000)$ (37,000)$ (37,000)$ (55)$

Capital Income Transfers from Reserve Funds DCEO 41001.0486 -$ -$ -$ -$ Grants & Contributions - Waste Disposal Sites MGR COMM SVCS 41003.0450 -$ -$ -$ -$


Operating Expenditure Employee Costs - Salaries MGR WORKS 20160.0130 (168,015)$ (168,015)$ (71,083)$ (72,405)$ Employee Costs - Superannuation MGR WORKS 20160.0141 (3,218)$ (3,218)$ (1,361)$ (1,274)$ Employee Costs - Workers Compensation Insurance ACCOUNTANT 20160.0043 (2,583)$ (2,583)$ (2,583)$ (2,274)$ Employee Costs - Uniforms, Clothing & Accessories MGR WORKS 20160.0266 (400)$ (400)$ -$ -$ Other Expenses - Telephone MGR WORKS 20162.0144 (500)$ (500)$ (208)$ (18)$ Other Expenses - Water Monitoring MGR WORKS 20162.0285 (15,000)$ (15,000)$ (6,250)$ (4,365)$ Building & Grounds (PC) - Grounds Maintenance MGR WORKS 20165.0052 (375,000)$ (375,000)$ (156,250)$ (190,578)$ ▲ 34,328$ 22%Admin Services Allocation ACCOUNTANT 20163.0308 (38,880)$ (38,880)$ (16,200)$ (17,116)$ Sub-total - Cash (603,596)$ (603,596)$ (253,936)$ (288,030)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20164.0034 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20164.0035 (10,800)$ (10,800)$ (4,500)$ (4,780)$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 20164.0036 (25,500)$ (25,500)$ (10,625)$ (8,444)$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 20164.0188 (8,800)$ (8,800)$ (3,667)$ (3,970)$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20164.0078 -$ -$ -$ -$ Sub-total - Non Cash (45,100)$ (45,100)$ (18,792)$ (17,194)$


Operating Income Other Revenue - Penalty Interest ACCOUNTANT 10816.0095 -$ -$ -$ 23$ Other Revenue - Fee Adjustments ACCOUNTANT 10816.0412 -$ -$ -$ -$ Other Revenue - Tipping Fees MGR WORKS 10098.0147 70,000$ 70,000$ 29,167$ 41,150$ Sub-total - Cash 70,000$ 70,000$ 29,167$ 41,173$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10095.0106 -$ -$ -$ -$


Page 29






SANITATION OTHER Operating Income

Other Income - Septic Tank Fees EHO 11011.0408 6,500$ 6,500$ 2,708$ 3,776$ Total Operating Income 6,500$ 6,500$ 2,708$ 3,776$

PROTECTION OF THE ENVIRONMENT Operating Expenditure

Abandoned Vehicles RANGER 21015.0288 (3,000)$ (3,000)$ (1,250)$ (100)$ Admin Services Allocation ACCOUNTANT 21016.0308 (1,301)$ (1,301)$ (542)$ (572)$

Total Operating Expenditure (4,301)$ (4,301)$ (1,792)$ (672)$

Operating Income Other Income - Fines & Penalties RANGER 11012.0049 -$ -$ -$ -$ Other Income - Reimbursements - Other RANGER 11012.0229 -$ -$ -$ -$


TOWN PLANNING Capital Expenditure

Purchase Vehicle - Mgr Development Services MGR WORKS 51012.0006 (53,000)$ (46,652)$ (46,652)$ (46,652)$ Purchase Vehicle - Planning Officer MGR WORKS 51013.0006 (20,275)$ (20,275)$ -$ -$


Capital Income Transfers from Reserve Funds DCEO 41010.0486 -$ -$ -$ -$ Trade In Vehicle - Mgr Development Services MGR WORKS 41011.0105 30,000$ 28,182$ 28,182$ 28,182$ Trade In Vehicle - Planning Officer MGR WORKS 41012.0105 19,270$ 19,270$ -$ -$


Page 30






Operating Expenditure Employee Costs - Conferences & Training MGR DEV SVCS 20171.0029 (3,500)$ (3,500)$ (1,458)$ (1,387)$ Employee Costs - Salaries MGR DEV SVCS 20171.0130 (246,913)$ (246,913)$ (104,463)$ (98,173)$ Employee Costs - Superannuation MGR DEV SVCS 20171.0141 (34,996)$ (34,996)$ (14,806)$ (14,505)$ Employee Costs - Uniforms, Clothing & Accessories MGR DEV SVCS 20171.0266 (1,200)$ (1,200)$ (500)$ (274)$ Employee Costs - Workers Compensation Insurance DCEO 20171.0043 (7,829)$ (7,829)$ (7,829)$ (6,890)$ Office Expenses - Advertising MGR DEV SVCS 20172.0003 (8,000)$ (8,000)$ (3,333)$ (1,581)$ Office Expenses - Telephone MGR DEV SVCS 20172.0144 (500)$ (500)$ (208)$ (79)$ Other Expenses - Boundary Surveys MGR DEV SVCS 20173.0291 -$ -$ -$ -$ Other Expenses - Minor Furniture & Equipment Purchases MGR DEV SVCS 20173.0085 (1,000)$ (1,000)$ (417)$ -$ Other Expenses - Cycleway Study MGR DEV SVCS 20173.0290 (7,500)$ (7,500)$ (3,125)$ (4,500)$ Other Expenses - Other Operating Costs MGR DEV SVCS 20173.0312 (1,500)$ (1,500)$ (625)$ (134)$ Other Expenses - Professional Services MGR DEV SVCS 20173.0030 (10,000)$ (10,000)$ (4,167)$ (3,120)$ Other Expenses - Boundary Adjustments/Amalgamations MGR DEV SVCS 20173.0019 (20,000)$ (20,000)$ (8,333)$ -$ Vehicle Running Costs - Motor Vehicle Allocations MGR WORKS 21014.0182 (10,000)$ (10,000)$ (4,167)$ (3,706)$ Admin Services Allocation ACCOUNTANT 20174.0308 (72,238)$ (72,238)$ (30,099)$ (31,801)$ Sub-total - Cash (425,176)$ (425,176)$ (183,531)$ (166,150)$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 20175.0309 (5,527)$ (5,527)$ (2,303)$ -$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 20175.0036 (10,700)$ (10,700)$ (4,458)$ (4,792)$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 20175.0310 (4,625)$ (4,625)$ (1,927)$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20175.0078 (4,767)$ (4,767)$ (4,767)$ -$ Sub-total - Non Cash (25,619)$ (25,619)$ (13,455)$ (4,792)$


Operating Income Reimbursements - Other (Advertising) MGR DEV SVCS 10103.0229 1,000$ 1,000$ 417$ -$ Reimbursements - Salaries ACCOUNTANT 10103.0219 -$ -$ -$ -$ Other Revenue - Development Application Fee MGR DEV SVCS 10105.0038 12,000$ 12,000$ 5,000$ 5,913$ Other Revenue - Enquiry Fee MGR DEV SVCS 10105.0409 100$ 100$ 42$ -$ Other Revenue - Planning Liquor Cert (Section 40) MGR DEV SVCS 10105.0417 200$ 200$ 83$ -$ Other Revenue - Rezoning Fees MGR DEV SVCS 10105.0234 5,000$ 5,000$ 2,083$ 4,840$ Other Revenue - Subdivision Clearance MGR DEV SVCS 10105.0139 2,000$ 2,000$ 833$ 730$ Sub-total - Cash 20,300$ 20,300$ 8,458$ 11,483$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10102.0106 14,478$ 14,478$ 4,826$ -$


Page 31






CEMETERIES Capital Expenditure

Mount Barker Cemetery - Entry Statement MGR WORKS 51684.0252 (5,000)$ (5,000)$ -$ -$ Total Capital Expenditure (5,000)$ (5,000)$ -$ -$


Building & Grounds (PC) - Cemeteries Maintenance MGR WORKS 20181.0052 (80,000)$ (80,000)$ (33,333)$ (31,567)$ Admin Services Allocation ACCOUNTANT 20179.0308 (7,374)$ (7,374)$ (3,073)$ (3,247)$ Sub-total - Cash (87,374)$ (87,374)$ (36,406)$ (34,814)$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20180.0035 (4,700)$ (4,700)$ (1,958)$ (1,956)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20180.0036 -$ -$ -$ (194)$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 20180.0188 (800)$ (800)$ (333)$ (282)$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20180.0078 -$ -$ -$ -$ Sub-total - Non Cash (5,500)$ (5,500)$ (2,292)$ (2,433)$


Operating Income Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10107.0106 -$ -$ -$ -$ Other Income - Cemetery Fees & Charges ACCOUNTANT 11013.0237 50,000$ 50,000$ 20,333$ 21,808$


OTHER COMMUNITY AMENITIES

Capital Expenditure CCTV Expansion MGR DEV SVCS 51485.0006 (8,543)$ (8,543)$ (8,543)$ -$


Capital Income Grants & Contributions - CCTV MGR DEV SVCS 41014.0450 -$ -$ -$ -$


Page 32






Operating Expenditure Public Conveniences (PC) - Building Maintenance BLDG SRVR 21017.0010 (7,000)$ (7,000)$ (2,917)$ (2,404)$ Public Conveniences (PC) - Building Operating BLDG SRVR 21017.0011 (19,000)$ (19,000)$ (11,020)$ (9,980)$ Public Conveniences (PC) - Grounds Maintenance MGR WORKS 21017.0052 -$ -$ -$ -$ Caravan Waste Dump Point - Maintenance EHO 21020.0052 (1,500)$ (1,500)$ (625)$ (135)$ Admin Services Allocation ACCOUNTANT 21019.0308 (9,685)$ (9,685)$ (4,035)$ (4,264)$ Sub-total - Cash (37,185)$ (37,185)$ (18,597)$ (16,782)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 21018.0034 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 21018.0035 (5,500)$ (5,500)$ (2,292)$ (2,158)$ Non Cash Expenses - Depreciation - Plant & Equipment ACCOUNTANT 21018.0036 -$ -$ -$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 21018.0078 -$ -$ -$ -$ Sub-total - Non Cash (5,500)$ (5,500)$ (2,292)$ (2,158)$




TOTAL COMMUNITY AMENITIES CAPITAL EXPENSES (123,818)$ (117,470)$ (92,195)$ (46,706)$ TOTAL COMMUNITY AMENITIES CAPITAL INCOME 49,270$ 47,452$ 28,182$ 28,182$

TOTAL COMMUNITY AMENITIES OPERATING EXPENSES (1,461,494)$ (1,461,494)$ (631,652)$ (641,404)$ TOTAL COMMUNITY AMENITIES OPERATING INCOME 468,673$ 488,673$ 379,471$ 412,361$

Page 33






PROGRAM 11 - RECREATION & CULTURE

PUBLIC HALLS & CIVIC CENTRES Capital Expenditure

Halls (PC) - Building Renewal BLDG SRVR 51406.0252 (5,000)$ (5,000)$ (2,083)$ (4,909)$ Plantagenet District Hall Upgrade MGR COMM SVCS 50424.0252 (255,981)$ (453,339)$ (150,981)$ (163,423)$ Narrikup Hall - Replace Windows BLDG SRVR 51685.0252 (2,000)$ (2,000)$ (2,000)$ -$


Capital Income Transfers from Reserve Funds DCEO 41017.0486 -$ -$ -$ -$ Grants & Contributions - District Hall Upgrade MGR COMM SVCS 41018.0489 247,673$ 445,031$ 197,358$ 273,281$


Operating Expenditure Building & Grounds (PC) - Building Maintenance BLDG SRVR 20193.0010 (20,000)$ (20,000)$ (8,333)$ (19,031)$ ▲ 10,697$ 128%Building & Grounds (PC) - Building Operating BLDG SRVR 20193.0011 (45,000)$ (45,000)$ (26,100)$ (27,470)$ Building & Grounds (PC) - Grounds Maintenance MGR WORKS 20193.0052 (5,000)$ (5,000)$ (2,083)$ (7,050)$ Other Expenses - Maintenance Project Management BLDG SRVR 20190.0368 -$ -$ -$ -$ Other Expenses - Minor Furniture and Equipment BLDG SRVR 20190.0085 (2,000)$ (2,000)$ (833)$ -$ Other Expenses - Rocky Gully Hall BLDG SRVR 20190.0360 (2,000)$ (2,000)$ -$ -$ Other Expenses - Donations DCEO 20190.0255 (1,000)$ (1,000)$ (417)$ -$ Admin Services Allocation ACCOUNTANT 20191.0308 (38,034)$ (38,034)$ (15,848)$ (16,745)$ Sub-total - Cash (113,034)$ (113,034)$ (53,614)$ (70,296)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20192.0034 (1,000)$ (1,000)$ (417)$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20192.0035 (200,500)$ (200,500)$ (83,542)$ (80,173)$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 20192.0036 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 20192.0188 (1,500)$ (1,500)$ (625)$ (625)$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20192.0078 -$ -$ -$ -$ Sub-total - Non Cash (203,000)$ (203,000)$ (84,583)$ (80,798)$


Operating Income Other Revenue - Kamballup Hall ACCOUNTANT 10109.0424 100$ 100$ 42$ -$ Other Revenue - Kendenup Hall ACCOUNTANT 10109.0420 500$ 500$ 208$ 155$ Other Revenue - Narrikup Hall ACCOUNTANT 10109.0421 200$ 200$ 83$ 349$ Other Revenue - Plantagenet District Hall ACCOUNTANT 10109.0418 1,000$ 1,000$ 417$ 98$ Other Revenue - Porongurup Hall ACCOUNTANT 10109.0423 500$ 500$ 208$ 742$ Other Revenue - Woogenellup Hall ACCOUNTANT 10109.0425 -$ -$ -$ -$ Sub-total - Cash 2,300$ 2,300$ 958$ 1,343$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10106.0106 -$ -$ -$ -$

Total Operating Income 2,300$ 2,300$ 958$ 1,343$

Page 34






MOUNT BARKER SWIMMING POOL Capital Expenditure

Swimming Pool (PC) - Building Renewal BLDG SRVR 51407.0252 (2,500)$ (2,500)$ (1,042)$ -$ HWS Timers POOL MGR 51410.0252 (1,000)$ (1,000)$ -$ -$ Renew / Replace Shade Structures POOL MGR 50427.0252 (2,998)$ (2,998)$ -$ -$ Replace Chlorination Equipment POOL MGR 51686.0252 (7,000)$ (7,000)$ (7,000)$ (7,403)$


Capital Income Grants & Contributions - Swimming Pool MGR COMM SVCS 41040.0450 -$ -$ -$ -$


Operating Expenditure Employee Costs - Conferences & Training POOL MGR 20194.0029 (3,500)$ (3,500)$ (1,458)$ (1,965)$ Employee Costs - Salaries POOL MGR 20194.0130 (150,654)$ (150,654)$ (63,738)$ (60,238)$ Employee Costs - Superannuation POOL MGR 20194.0141 (20,215)$ (20,215)$ (8,553)$ (9,086)$ Employee Costs - Uniforms, Clothing & Accessories POOL MGR 20194.0266 (1,200)$ (1,200)$ (500)$ (800)$ Employee Costs - Workers Compensation Insurance DCEO 20194.0043 (4,896)$ (4,896)$ (4,896)$ (4,309)$ Other Expenses - Professional Services MGR COMM SVCS 20196.0030 (11,500)$ (11,500)$ (11,500)$ (11,598)$ Other Expenses - Kiosk Supplies POOL MGR 20196.0295 (15,000)$ (15,000)$ (6,250)$ (3,482)$ Other Expenses - Minor Furniture & Equipment Purchases POOL MGR 20196.0085 (5,500)$ (5,500)$ (2,292)$ (3,244)$ Other Expenses - Other Operating Costs POOL MGR 20196.0312 (5,000)$ (5,000)$ (2,083)$ (3,104)$ Building & Grounds (PC) - Building Maintenance POOL MGR 20199.0010 (6,000)$ (6,000)$ (2,500)$ (4,008)$ Building & Grounds (PC) - Building Operating POOL MGR 20199.0011 (40,000)$ (40,000)$ (23,200)$ (17,031)$ Building & Grounds (PC) - Grounds Maintenance POOL MGR 20199.0052 (2,500)$ (2,500)$ (1,042)$ (469)$ Admin Services Allocation ACCOUNTANT 20197.0308 (43,435)$ (43,435)$ (18,098)$ (19,122)$ Sub-total - Cash $ (309,400) $ (309,400) $ (146,110) $ (138,456)Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20198.0034 (7,500)$ (7,500)$ (3,125)$ (2,961)$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20198.0035 (6,000)$ (6,000)$ (2,500)$ (2,392)$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 20198.0036 (5,000)$ (5,000)$ (2,083)$ (2,014)$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 20198.0188 (112,500)$ (112,500)$ (46,875)$ (47,219)$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 20198.0309 (514)$ (514)$ (214)$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 20198.0310 (1,719)$ (1,719)$ (716)$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20198.0078 -$ -$ -$ -$ Sub-total - Non Cash $ (133,233) $ (133,233) $ (55,514) $ (54,586)


Page 35






Operating Income Grant Income Subsidy - Operating Grant POOL MGR 11100.0089 32,000$ 32,000$ 32,000$ 32,000$ Other Revenue - Entry Fees POOL MGR 10113.0044 25,000$ 25,000$ 5,000$ 2,962$ Other Revenue - Facilities Hire POOL MGR 10113.0046 1,000$ 1,000$ 417$ -$ Other Revenue - Other Fees & Charges POOL MGR 10113.0248 -$ -$ -$ -$ Other Revenue - Kiosk Sales POOL MGR 10113.0238 20,000$ 20,000$ 4,000$ 2,217$ Other Revenue - Season passes POOL MGR 10113.0136 17,000$ 17,000$ 5,667$ 13,528$ Sub-total - Cash 95,000$ 95,000$ 47,083$ 50,707$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10110.0106 -$ -$ -$ -$


Operating Surplus / Deficit (347,633)$ (347,633)$ (154,540)$ (142,334)$

Page 36






REC.CENTRE Capital Expenditure

Gym & Other Equipment MGR COMM SVCS 51111.0006 (10,000)$ (10,000)$ (2,500)$ (2,349)$ Total Capital Expenditure (10,000)$ (10,000)$ (2,500)$ (2,349)$

Capital Income

Sale of Equipment MGR COMM SVCS 41111.0105 -$ -$ -$ -$ Total Capital Income -$ -$ -$ -$


Employee Costs - Conferences & Training REC CTR MGR 21100.0029 (3,000)$ (4,300)$ (1,792)$ (398)$ Employee Costs - Salaries REC CTR MGR 21100.0130 (202,539)$ (202,539)$ (85,690)$ (75,376)$ Employee Costs - Superannuation REC CTR MGR 21100.0141 (25,925)$ (25,925)$ (10,968)$ (7,961)$ Employee Costs - Uniforms, Clothing & Accessories REC CTR MGR 21100.0266 (2,000)$ (2,000)$ (833)$ (298)$ Employee Costs - Workers Compensation Insurance DCEO 21100.0043 (7,583)$ (7,583)$ (7,583)$ (6,673)$ Employee Costs - Telephone REC CTR MGR 21101.0144 (2,500)$ (2,500)$ (1,042)$ (785)$ Other Expenses - Courses & Programs REC CTR MGR 21102.0298 (8,000)$ (8,000)$ (3,333)$ (3,231)$ Other Expenses - Kiosk Supplies REC CTR MGR 21102.0295 (10,000)$ (10,000)$ (4,167)$ (1,411)$ Other Expenses - Minor Furniture & Equipment Purchases REC CTR MGR 21102.0085 (5,000)$ (5,000)$ (2,083)$ (874)$ Other Expenses - Other Operating Costs REC CTR MGR 21102.0312 (15,000)$ (15,000)$ (6,250)$ (5,168)$ Other Expenses - School Holiday Programs REC CTR MGR 21102.0299 (2,000)$ (2,000)$ (833)$ -$ Building & Grounds (PC) - Building Maintenance REC CTR MGR 21104.0010 (12,000)$ (12,000)$ (5,000)$ (6,540)$ Building & Grounds (PC) - Building Operating BLDG SRVR 21104.0011 (30,000)$ (30,000)$ (17,400)$ (11,797)$ Building & Grounds (PC) - Grounds Maintenance REC CTR MGR 21104.0052 (1,000)$ (1,000)$ (417)$ -$ Building & Grounds - Building Renewal Projects MGR COMM SVCS 21104.0252 (34,500)$ (34,500)$ (14,375)$ -$ Admin Services Allocation ACCOUNTANT 21103.0308 (49,089)$ (49,089)$ (20,454)$ (21,612)$ Sub-total - Cash (410,136)$ (411,436)$ (182,220)$ (142,124)$ Non Cash Expenses - Amortisation ACCOUNTANT 21105.0297 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 21105.0034 (14,000)$ (14,000)$ (5,833)$ (780)$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 21105.0035 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 21105.0036 -$ -$ -$ -$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 21105.0309 (2,069)$ (2,069)$ (862)$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 21105.0310 (1,257)$ (1,257)$ (524)$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 21105.0078 -$ -$ -$ -$ Sub-total - Non Cash (17,326)$ (17,326)$ (7,219)$ (780)$


Page 37






Operating Income Other Income - Entry Fees REC CTR MGR 11101.0044 30,000$ 30,000$ 12,500$ 11,131$ Other Income - Facilities Hire REC CTR MGR 11101.0046 6,000$ 6,000$ 2,500$ 247$ Other Income - Kiosk Sales REC CTR MGR 11101.0238 10,000$ 10,000$ 4,167$ 2,072$ Other Income - Membership Fees REC CTR MGR 11101.0410 65,000$ 65,000$ 27,083$ 29,959$ Other Income - Other Operating Income REC CTR MGR 11101.0232 2,500$ 2,500$ 1,042$ 1,949$ Other Income - Other Programs and Courses REC CTR MGR 11101.0477 5,000$ 5,000$ 2,083$ 600$ Grant Income - Active After School REC CTR MGR 11108.0178 -$ 1,300$ -$ -$ Reimbursements - Education Dep't REC CTR MGR 11102.0227 33,771$ 33,771$ 8,443$ 8,618$ Sub-total - Cash 152,271$ 153,571$ 57,818$ 54,576$ Non Cash Revenue Recreation Centre - Profit on Sale of Assets ACCOUNTANT 10115.0106 -$ -$ -$ -$

Total Operating Income 152,271$ 153,571$ 57,818$ 54,576$ Operating Surplus / Deficit (275,191)$ (275,191)$ (131,621)$ (88,328)$

PARKS & RECREATION GROUNDS Capital Expenditure

Sounness Park - Land Purchase (Demon Downs Payment) MGR COMM SVCS 51475.0251 (43,125)$ (43,125)$ (43,125)$ (43,125)$ Centenary Park - We Remember Them Memorial Park MGR WORKS 51511.0251 (28,800)$ (28,800)$ -$ -$ Sounness Park - Playground Equipment MGR WORKS 51609.0251 (2,169)$ (1,969)$ (656)$ (178)$ Frost Park and Demon Downs - Construct Dams MGR WORKS 51567.0251 (87,460)$ (87,460)$ -$ -$ Pump Shed - Government Dam MGR WORKS 50428.0251 (5,000)$ (5,000)$ (1,667)$ -$ Wilson Park - Nature Playground - Irrigation MGR WORKS 50429.0251 (5,000)$ (5,000)$ (1,667)$ -$ Kendenup Agricultural Grounds - Development MGR DEV SVCS 51649.0251 (4,226)$ (45,150)$ (45,150)$ (45,150)$ Sounness Park - Floor Cleaner BLDG SRVR 51651.0006 (3,800)$ (3,800)$ (3,800)$ (3,150)$ Frost Park - Building Upgrade Stage 1 BLDG SRVR 51691.0251 (80,000)$ (80,000)$ -$ -$ Kendenup Playgroup - Retaining Wall BLDG SRVR 51692.0251 (5,000)$ (5,000)$ (5,000)$ (4,545)$ Mount Barker Tennis Courts - Hit Up Wall MGR WORKS 51693.0251 (12,000)$ (12,000)$ -$ -$


Capital Income Principal Repayments - Loan No 91 - Mount Barker Golf Club (SS) ACCOUNTANT 41121.0388 23,370$ 23,370$ 11,685$ 11,477$ Transfers from Reserve Funds DCEO 41127.0486 80,000$ 80,000$ -$ -$ Transfers from Trust Funds DCEO 41122.0243 50,000$ 50,000$ -$ -$ Grants - Storm Water Harvesting - Frost Park MGR COMM SVCS 41120.0203 20,881$ 20,881$ -$ -$ Grants - We Remember Them Memorial Park MGR COMM SVCS 41120.0489 32,353$ 32,353$ -$ -$ Grants - Kendenup Agricultural Grounds Development MGR DEV SVCS 41120.0450 48,000$ 48,000$ 48,000$ 48,000$


Page 38






Operating Expenditure Building Mtce (PC) - Building Maintenance BLDG SRVR 20211.0010 (40,000)$ (40,000)$ (16,667)$ (25,199)$ ▲ 8,532$ 51%Building Mtce (PC) - Building Operating BLDG SRVR 20211.0011 (65,000)$ (65,000)$ (37,700)$ (36,685)$ Parks Mtce (PC) - Facilities Maintenance MGR WORKS 20212.0047 (430,000)$ (430,000)$ (179,167)$ (218,364)$ ▲ 39,197$ 22%Parks Mtce (PC) - Facilities Operating MGR WORKS 20212.0048 (25,000)$ (25,000)$ (10,417)$ (7,388)$ Other Expenses - Donations DCEO 20208.0255 (5,650)$ (5,650)$ (2,354)$ (2,600)$ Other Expenses - Professional Services MGR COMM SVCS 20208.0030 -$ -$ -$ -$ Admin Services Allocation ACCOUNTANT 20209.0308 (56,371)$ (56,371)$ (23,488)$ (24,817)$ Sub-total - Cash (622,021)$ (622,021)$ (269,792)$ (315,053)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20210.0034 (1,000)$ (1,000)$ (417)$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20210.0035 (265,000)$ (265,000)$ (110,417)$ (117,587)$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 20210.0036 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 20210.0188 (180,000)$ (180,000)$ (80,000)$ (83,259)$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 20210.0309 -$ -$ -$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 20210.0310 -$ -$ -$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20210.0078 -$ -$ -$ -$ Sub-total - Non Cash (446,000)$ (446,000)$ (190,833)$ (200,846)$

Total Operating Expenditure (1,068,021)$ (1,068,021)$ (460,625)$ (515,899)$

Operating Income Reimbursements - Other DCEO 10118.0229 3,000$ 3,000$ 1,250$ 2,065$ Contributions - Other Contributions DCEO 10119.0200 -$ -$ -$ -$ Other Revenue - Facilities Hire DCEO 10120.0046 -$ -$ -$ 2,853$ Other Revenue - Frost Park DCEO 10120.0426 7,000$ 7,000$ 2,917$ 5,241$ Other Revenue - Sounness Park DCEO 10120.0427 5,000$ 5,000$ 2,083$ -$ Financial Income - Loan No 86 - Mount Barker Golf Club (SS) ACCOUNTANT 11103.0329 -$ -$ -$ -$ Financial Income - Loan No 91 - Mount Barker Golf Club (SS) ACCOUNTANT 11103.0388 3,567$ 3,567$ 1,784$ 1,875$ Sub-total - Cash 18,567$ 18,567$ 8,034$ 12,035$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10117.0106 -$ -$ -$ -$



Principal Repayments - Loan 94 - Sounness Park ACCOUNTANT 51152.0467 (34,740)$ (34,740)$ -$ -$ Total Principal Repayments (34,740)$ (34,740)$ -$ -$


Financial Expenses - Loan 94 - Sounness Park ACCOUNTANT 20207.0467 (12,154)$ (12,154)$ -$ (303)$ Total Operating Expenditure (12,154)$ (12,154)$ -$ (303)$

Page 39






LIBRARY SERVICES Mount Barker Library & Art Gallery Capital Expenditure

Building Renewal (PC) BLDG SRVR 50406.0252 (5,000)$ (5,000)$ (2,083)$ (562)$ Total Capital Expenditure (5,000)$ (5,000)$ (2,083)$ (562)$


Employee Costs - Conferences & Training LIBRARIAN 20213.0029 (2,000)$ (2,000)$ (833)$ (159)$ Employee Costs - Salaries LIBRARIAN 20213.0130 (118,596)$ (118,596)$ (50,175)$ (54,972)$ Employee Costs - Superannuation LIBRARIAN 20213.0141 (13,894)$ (13,894)$ (5,878)$ (6,392)$ Employee Costs - Uniforms, Clothing & Accessories LIBRARIAN 20213.0266 (1,200)$ (1,200)$ (500)$ (193)$ Employee Costs - Workers Compensation Insurance DCEO 20213.0043 (3,854)$ (3,854)$ (3,854)$ (3,392)$ Office Expenses - Advertising LIBRARIAN 20214.0003 (1,000)$ (1,000)$ (417)$ (86)$ Office Expenses - Office Equipment Maintenance LIBRARIAN 20214.0268 (2,500)$ (2,500)$ (1,042)$ (1,301)$ Office Expenses - Software Support Contracts LIBRARIAN 20214.0270 (12,000)$ (12,000)$ (8,182)$ (602)$ Office Expenses - Printing & Stationery LIBRARIAN 20214.0103 (3,000)$ (3,000)$ (1,250)$ (582)$ Office Expenses - Telephone LIBRARIAN 20214.0144 (4,000)$ (4,000)$ (1,667)$ (1,453)$ Other Expenses - Insurances LIBRARIAN 20215.0064 (500)$ (500)$ (500)$ (372)$ Other Expenses - Regional Library Services LIBRARIAN 20215.0170 (1,500)$ (1,500)$ (625)$ (1,492)$ Other Expenses - Art Restoration LIBRARIAN 20215.0177 (5,000)$ (5,000)$ (2,083)$ -$ Other Expenses - Local Collection LIBRARIAN 20215.0369 (1,000)$ (1,000)$ (417)$ (867)$ Other Expenses - Minor Furniture & Equipment Purchases LIBRARIAN 20215.0085 (5,000)$ (5,000)$ (2,083)$ -$ Other Expenses - Library Programs LIBRARIAN 20215.0298 (8,500)$ (8,500)$ (3,542)$ (2,414)$ Other Expenses - Other Operating Costs LIBRARIAN 20215.0312 (5,000)$ (5,000)$ (2,083)$ (1,236)$ Building & Grounds (PC) - Building Maintenance BLDG SRVR 20218.0010 (10,000)$ (10,000)$ (4,167)$ (1,559)$ Building & Grounds (PC) - Building Operating BLDG SRVR 20218.0011 (22,000)$ (22,000)$ (14,760)$ (19,378)$ Building & Grounds (PC) - Grounds Maintenance MGR WORKS 20218.0052 (2,500)$ (2,500)$ (1,042)$ (551)$ Admin Services Allocation ACCOUNTANT 20216.0308 (76,789)$ (76,789)$ (31,995)$ (33,805)$ Sub-total - Cash (299,833)$ (299,833)$ (137,095)$ (130,805)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20217.0034 (12,500)$ (12,500)$ (5,208)$ (2,216)$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20217.0035 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Plant & Equipment ACCOUNTANT 20217.0036 -$ -$ -$ -$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 20217.0309 (2,583)$ (2,583)$ (1,076)$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 20217.0310 (660)$ (660)$ (275)$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20217.0078 -$ -$ -$ -$ Sub-total - Non Cash (15,743)$ (15,743)$ (6,560)$ (2,216)$


Page 40






Operating Income Contributions - Other Contributions LIBRARIAN 10123.0200 -$ -$ -$ 1,150$ Other Revenue - Fines & Penalties LIBRARIAN 10124.0049 1,000$ 1,000$ 417$ 212$ Other Revenue - Photocopying LIBRARIAN 10124.0100 2,000$ 2,000$ 833$ 1,264$ Other Revenue - Other Fees & Charges LIBRARIAN 10124.0248 500$ 500$ 208$ 427$ Sub-total - Cash 3,500$ 3,500$ 1,458$ 3,052$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10121.0106 -$ -$ -$ -$



OTHER RECREATION & CULTURE Capital Expenditure

Recreation & Cultural Buildings (PC) - Building Renewal BLDG SRVR 50407.0252 (10,000)$ (10,000)$ (4,167)$ -$ Museum Complex - Replace Shingle Roofs BLDG SRVR 51535.0252 -$ -$ -$ -$ Community Recreation Centre - New Eaves to Rear of Building BLDG SRVR 50433.0252 (4,500)$ (4,500)$ (1,875)$ -$


Operating Expenditure Employee Costs - Salaries MGR COMM SVCS 20220.0130 (38,589)$ (38,589)$ (16,326)$ (14,484)$ Employee Costs - Superannuation MGR COMM SVCS 20220.0141 (4,390)$ (4,390)$ (1,857)$ (1,850)$ Other Expenses - Community Programs MGR COMM SVCS 20221.0356 (10,000)$ (10,000)$ (4,167)$ (3,811)$ Other Expenses - Donations DCEO 20221.0255 (22,186)$ (22,186)$ (22,186)$ (17,858)$ Other Expenses - Other Operating Costs MGR COMM SVCS 20221.0312 (2,000)$ (2,000)$ (833)$ -$ Other Expenses - Club Development Program MGR COMM SVCS 20221.0354 -$ -$ -$ -$ Other Expenses - Kidsport Program MGR COMM SVCS 20221.0397 (57,835)$ (52,098)$ (23,708)$ (3,775)$ Building & Grounds (PC) - Building Maintenance BLDG SRVR 21111.0010 (10,000)$ (10,000)$ (4,167)$ (856)$ Building & Grounds (PC) - Building Operating BLDG SRVR 21111.0011 (22,000)$ (55,000)$ (43,450)$ (48,059)$ Building & Grounds (PC) - Grounds Maintenance MGR WORKS 21111.0052 (1,000)$ (1,000)$ (417)$ -$ Admin Services Allocation ACCOUNTANT 20222.0308 (25,603)$ (25,603)$ (10,668)$ (11,271)$ Sub-total - Cash (193,603)$ (220,866)$ (127,778)$ (101,965)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20223.0034 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20223.0035 (275,000)$ (275,000)$ (114,583)$ (114,830)$ Non Cash Expenses - Depreciation - Plant & Equipment ACCOUNTANT 20223.0036 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 20223.0188 (22,800)$ (22,800)$ (9,500)$ (12,437)$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20223.0078 -$ -$ -$ -$ Sub-total - Non Cash (297,800)$ (297,800)$ (124,083)$ (127,268)$


Page 41






Operating Income Grant Income - Sport and Recreation Grants MGR COMM SVCS 10126.0272 -$ -$ -$ -$ Grant Income - Kidsport Program MGR COMM SVCS 10126.0397 50,000$ 50,000$ 50,000$ -$ ▼ 50,000$ 0%Contributions - Other Contributions ACCOUNTANT 10127.0200 -$ -$ -$ 1,000$ Reimbursements - Club Development Officer Program MGR COMM SVCS 11109.0354 25,000$ 25,000$ 25,000$ 25,000$ Reimbursements - Other MGR COMM SVCS 11109.0229 -$ -$ -$ 6,498$ Other Income - Lease Rental ACCOUNTANT 11106.0230 1,105$ 1,105$ 460$ -$ Sub-total - Cash 76,105$ 76,105$ 75,460$ 32,498$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10125.0106 -$ -$ -$ -$


Principal Repayments Principal Repayments - Loan No 91 - MB Golf Club (SS) ACCOUNTANT 51123.0388 (23,370)$ (23,370)$ (11,685)$ -$

Total Principal Repayments (23,370)$ (23,370)$ (11,685)$ -$

Operating Expenditure Financial Expenses - Loan No 91 - MB Golf Club (SS) ACCOUNTANT 21112.0388 (3,567)$ (3,567)$ (1,784)$ (94)$


TOTAL RECREATION AND CULTURE CAPITAL EXPENSES (582,559)$ (820,641)$ (274,796)$ (274,794)$ TOTAL RECREATION AND CULTURE CAPITAL INCOME 502,277$ 699,635$ 257,043$ 332,757$

TOTAL RECREATION AND CULTURE OPERATING EXPENSES (3,076,850)$ (3,105,413)$ (1,387,184)$ (1,365,589)$ TOTAL RECREATION AND CULTURE OPERATING INCOME 347,743$ 349,043$ 190,812$ 154,211$

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PROGRAM 12 - TRANSPORT

ROAD CONSTRUCTION Capital Expenditure

Regional Road Group Carbarup Road - SLK 0.00 to 3.00 MGR WORKS 51652.0250 (333,000)$ (333,000)$ -$ (463)$ Porongurup Road - SLK 8.20 to 17.21 MGR WORKS 51653.0250 (227,690)$ (227,690)$ -$ (249)$

(560,690)$ (560,690)$ -$ (712)$ BLACKSPOT (FEDERAL) O'Neill Rd - Albany Hwy - Slip Lane MGR WORKS 51612.0250 (44,220)$ (44,220)$ -$ -$ Lake Matilda Rd - Red Gum Pass Road - Intersection MGR WORKS 51654.0250 (91,420)$ (91,420)$ (25,000)$ (27,938)$ Jutland / Fisher Road Intersection - Intersection MGR WORKS 51655.0250 (68,421)$ (68,421)$ -$ (600)$

(204,061)$ (204,061)$ (25,000)$ (28,538)$ BLACKSPOT (STATE) Deane Street / Oatlands Road - Intersection MGR WORKS 51656.0250 (124,127)$ (124,127)$ -$ (600)$

(124,127)$ (124,127)$ -$ (600)$ COMMODITY ROUTE FUNDING Takalarup Road - SLK 8.84 to 14.55 MGR WORKS 51657.0250 (193,107)$ (202,500)$ -$ -$

(193,107)$ (202,500)$ -$ -$ Roads to Recovery Ormond Road- SLK 0.00 to 1.09 MGR WORKS 51616.0250 (1,963)$ (1,963)$ (654)$ -$ Ingoldby Street - SLK 0.00 to 0.96 MGR WORKS 51617.0250 (1,090)$ (1,090)$ -$ -$ Moorilup Road - Entire length MGR WORKS 51620.0250 (32,623)$ (32,623)$ -$ (1,857)$ The Springs Road - SLK 8.00 to 16.23 MGR WORKS 51623.0250 (66,614)$ (66,614)$ (16,654)$ (15,460)$ Perillup Road - SLK 9.40 to 12.45 MGR WORKS 51631.0250 (46,306)$ (46,306)$ -$ -$ O'Neill Rd - Albany Hwy - Slip Lane MGR WORKS 51650.0250 (31,259)$ (31,259)$ -$ -$ Ingoldby Street - SLK 0.96 to 1.35 MGR WORKS 51658.0250 (21,300)$ (21,300)$ -$ -$ Martin Street - SLK 0.00 to 0.28 MGR WORKS 51659.0250 (14,600)$ (14,600)$ -$ -$ Chauvel Road - SLK 2.50 to 5.30 MGR WORKS 51660.0250 (126,005)$ (126,005)$ (56,005)$ (52,200)$ Rogers Road - SLK 0.00 to 2.99 MGR WORKS 51661.0250 (37,500)$ (37,500)$ -$ (1,086)$ Barrow Road - SLK 11.00 to 14.91 MGR WORKS 51662.0250 (38,546)$ (38,546)$ -$ -$ Surrey Downs Road - SLK 0.00 to 4.63 MGR WORKS 51663.0250 (30,000)$ (30,000)$ -$ -$ Hay River Road - SLK 5.00 to 8.48 MGR WORKS 51664.0250 (60,000)$ (60,000)$ -$ (1,521)$ Hassell Street (South End) - SLK 2.00 to 2.24 MGR WORKS 51665.0250 (47,350)$ (47,350)$ (10,000)$ (9,544)$ Wandoo Road - SLK 0.00 to 2.43 MGR WORKS 51666.0250 (40,000)$ (40,000)$ -$ -$ Sixpenny Road - SLK 0.00 to 2.09 MGR WORKS 51667.0250 (65,200)$ (65,200)$ -$ (3,413)$ Mondurup Street - SLK0.00 to 0.91 MGR WORKS 51668.0250 (166,533)$ (166,533)$ -$ -$ Moorilup Road - SLK 0.00 to 3.38 MGR WORKS 51669.0250 (128,300)$ (128,300)$ -$ (2,586)$ Seventh Avenue - SLK 0.00 to 0.71 MGR WORKS 51670.0250 (140,032)$ (140,032)$ -$ (912)$

(1,095,221)$ (1,095,221)$ (83,313)$ (88,580)$

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Own Resources Pre Construction Future Works MGR WORKS 51201.0250 (30,000)$ (21,500)$ (13,900)$ (17,987)$ Shire Wide Drainage Construction MGR WORKS 51202.0250 (100,000)$ (55,693)$ -$ -$ Mount Barker Footpath Construction MGR WORKS 51203.0250 (70,000)$ (70,000)$ -$ (84)$ Footpath - Beverley Road, Kendenup MGR WORKS 51624.0250 (21,111)$ (21,111)$ (5,278)$ (2,529)$ Roadworks - Minor Renewal MGR WORKS 51276.0250 (250,000)$ (250,000)$ (104,167)$ (120,588)$ ▲ 16,421$ 16%Oatlands Road - SLK 0.00 to 1.24 MGR WORKS 51605.0250 (34,986)$ (34,986)$ -$ -$ Langton Road - Lowood Road to Marmion Street MGR WORKS 51606.0250 (91,322)$ (91,322)$ -$ -$ Oatlands Road - SLK 0.00 to 1.24 MGR WORKS 51630.0250 (73,729)$ (20,419)$ -$ -$ Marion Street - SLK 0.00 to 0.56 MGR WORKS 51632.0250 (6,394)$ (6,394)$ -$ -$ The Springs Road - SLK 0.00 to 8.00 MGR WORKS 51635.0250 (150,835)$ (147,579)$ (5,000)$ (2,520)$ Seymour Road - SLK 3.75 to 8.75 MGR WORKS 51637.0250 (13,904)$ (11,215)$ -$ -$ Lowood Road / Memorial Avenue - Roundabout Repairs MGR WORKS 51671.0250 (17,000)$ (17,000)$ -$ -$ Menston Street - SLK 0.00 to 1.03 MGR WORKS 51672.0250 (150,000)$ (150,000)$ -$ -$ Settlement Road East - SLK 0.00 to 6.89 MGR WORKS 51673.0250 (130,000)$ (130,000)$ -$ (1,678)$ Halsey Road - SLK 0.00 to 5.39 MGR WORKS 51674.0250 (110,000)$ (110,000)$ -$ -$ Blue Lake Road - SLK 2.5 to 11.49 MGR WORKS 51675.0250 (180,000)$ (180,000)$ (5,000)$ (3,185)$ Craddock Road - SLK 0.00 to 6.99 MGR WORKS 51676.0250 (140,000)$ (140,000)$ -$ (163)$ O'Neill Road - SLK 0.00 to 2.66 MGR WORKS 51677.0250 (66,200)$ (66,200)$ -$ -$ Albany Highway - Roundabout Approaches MGR WORKS 51678.0250 (5,000)$ (5,000)$ -$ -$

(1,640,481)$ (1,528,419)$ (133,344)$ (148,735)$

Total Capital Expenditure (3,817,687)$ (3,715,018)$ (241,657)$ (267,164)$

Capital Income Contributions to Roadworks MGR WORKS 41205.0197 -$ -$ -$ -$ Direct Road Grants - Black Spot Funding MGR WORKS 41201.0008 272,072$ 272,072$ -$ -$ Direct Road Grants - Roads to Recovery Grants MGR WORKS 41201.0204 915,366$ 915,366$ -$ -$ Direct Road Grants - TIRES/Commodity Route Grants MGR WORKS 41201.0205 128,738$ 135,000$ 50,000$ 54,000$ Direct Road Grants - State Road Project Grants MGR WORKS 41201.0207 373,793$ 373,793$ 60,000$ 60,717$ Transfers from Reserve Funds DCEO 41202.0486 -$ -$ -$ -$ Transfers from Trust Funds DCEO 41203.0243 -$ -$ -$ -$

Total Capital Income 1,689,969$ 1,696,231$ 110,000$ 114,717$

Page 44






ROAD MAINTENANCE

Operating Expenditure Other Expenses - Asset Management Strategy MGR WORKS 21211.0303 -$ -$ -$ -$ Other Expenses - Professional Services MGR WORKS 21211.0030 (5,000)$ (5,000)$ (2,083)$ -$ Other Expenses - Outstanding Land Resumptions MGR WORKS 21211.0306 -$ -$ -$ -$ Other Expenses - Road Safety Audits MGR WORKS 21211.0305 (5,000)$ (5,000)$ (2,083)$ (2,833)$ Other Expenses - Roman Data Upgrade MGR WORKS 21211.0304 (5,000)$ (5,000)$ (2,083)$ -$ Other Expenses - Signs Audit MGR WORKS 21211.0302 (6,000)$ (6,000)$ (2,500)$ (446)$ Other Expenses - Directional Signage MGR WORKS 21211.0137 (3,500)$ (3,500)$ (1,458)$ (248)$ Road Maintenance - General MGR WORKS 20225.0126 (1,350,000)$ (1,350,000)$ (662,500)$ (909,379)$ ▲ 246,879$ 37%Road Maintenance - Tree Pruning MGR WORKS 20225.0390 (170,000)$ (170,000)$ (141,667)$ (47,365)$ Road Maintenance - Edge Patching MGR WORKS 20225.0391 (30,000)$ (30,000)$ (12,500)$ (505)$ Road Maintenance - Slashing and Spraying of Roads MGR WORKS 20225.0392 (30,000)$ (30,000)$ (12,500)$ -$ Road Maintenance - Storm Damage MGR WORKS 20225.0039 (1,064,074)$ (868,080)$ (723,400)$ (420,914)$ Contribution to Vehicle Crossovers MGR WORKS 20225.0021 (3,000)$ (3,000)$ (1,250)$ -$ Street Lighting - Other Operating Costs MGR WORKS 20227.0312 (70,000)$ (70,000)$ (29,167)$ (29,479)$ Admin Services Allocation ACCOUNTANT 21212.0308 (71,212)$ (71,212)$ (29,672)$ (31,350)$ Sub-total - Cash (2,812,786)$ (2,616,792)$ (1,622,863)$ (1,442,519)$ Non Cash Expenses - Depreciation - Roads ACCOUNTANT 20224.0189 (3,220,000)$ (3,220,000)$ (1,341,667)$ (1,315,604)$ Non Cash Expenses - Depreciation - Footpaths ACCOUNTANT 20224.0190 (75,000)$ (75,000)$ (31,250)$ (30,574)$ Non Cash Expenses - Depreciation - Drainage ACCOUNTANT 20224.0192 (163,000)$ (163,000)$ (67,917)$ (67,143)$ Non Cash Expenses - Loss on Sale of Road Assets ACCOUNTANT 20224.0078 -$ -$ -$ -$ Non Cash Expenses - Loss on Sale of Drainage Assets ACCOUNTANT 20224.0380 -$ -$ -$ -$ Non Cash Expenses - Loss on Sale of Footpath Assets ACCOUNTANT 20224.0382 -$ -$ -$ -$ Sub-total - Non Cash (3,458,000)$ (3,458,000)$ (1,440,833)$ (1,413,321)$

Total Operating Expenditure (6,270,786)$ (6,074,792)$ (3,063,697)$ (2,855,840)$

Page 45






Operating Income Contributions - Contributions to Signage MGR WORKS 10134.0198 -$ -$ -$ -$ Contributions - Other Contributions MGR WORKS 10134.0200 -$ -$ -$ 841$ Contributions - Roadworks Contributions (Storm Damage) MGR WORKS 10134.0197 1,462,276$ 867,898$ 450,000$ 454,013$ Other Income - Directional Signage MGR WORKS 10135.0137 1,000$ 1,000$ 417$ 400$ Sub-total - Cash 1,463,276$ 868,898$ 450,417$ 455,254$ Non Cash Revenue - Profit on Sale of Road Assets ACCOUNTANT 10132.0106 -$ -$ -$ -$ Non Cash Revenue - Profit on Sale of Drainage Assets ACCOUNTANT 10132.0381 -$ -$ -$ -$ Non Cash Revenue - Profit on Sale of Footpath Assets ACCOUNTANT 10132.0383 -$ -$ -$ -$ Non Cash Revenue - Profit on Sale of Parking Assets ACCOUNTANT 10138.0106 -$ -$ -$ -$ Sub-total - Non Cash -$ -$ -$ -$

Total Operating Income 1,463,276$ 868,898$ 450,417$ 455,254$

TOTAL TRANSPORT CAPITAL EXPENSES (3,817,687)$ (3,715,018)$ (241,657)$ (267,164)$ TOTAL TRANSPORT CAPITAL INCOME 1,689,969$ 1,696,231$ 110,000$ 114,717$

TOTAL TRANSPORT OPERATING EXPENSES (6,270,786)$ (6,074,792)$ (3,063,697)$ (2,855,840)$ TOTAL TRANSPORT OPERATING INCOME 1,463,276$ 868,898$ 450,417$ 455,254$

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PROGRAM 13 - ECONOMIC SERVICES

RURAL SERVICES Capital Expenditure

Railway Station - Agricultural Building - Airconditioning and Hot Water System BLDG SRVR 51317.0252 (5,000)$ (5,000)$ (5,000)$ -$ Total Capital Expenditure (5,000)$ (5,000)$ (5,000)$ -$


Other Expenses - Donations DCEO 21305.0255 (4,800)$ (4,800)$ (4,800)$ -$ Other Expenses - Drum Muster MGR WORKS 21305.0314 (3,000)$ (3,000)$ (1,250)$ -$ Other Expenses - Pest Control MGR WORKS 21305.0313 (1,000)$ (1,000)$ (417)$ -$ Other Expenses - Vehicle Leases - Community Ag Ctr ACCOUNTANT 21305.0307 (10,000)$ (10,000)$ (4,167)$ (4,251)$ Other Expenses - Boutique Abattoir Study MGR DEV SVCS 21305.0543 -$ -$ -$ -$ Admin Services Allocation ACCOUNTANT 21306.0308 (16,328)$ (16,328)$ (6,803)$ (7,188)$


Operating Income Other Income - Drum Muster MGR WORKS 11305.0241 3,000$ 3,000$ 1,250$ -$ Other Income - Lease Rental ACCOUNTANT 11305.0230 2,000$ 2,000$ 833$ -$ Grant Income - Boutique Abattoir MGR DEV SVCS 11304.0543 -$ -$ -$ -$ Reimbursements - Vehicles ACCOUNTANT 11306.0228 10,000$ 10,000$ 4,167$ 9,604$


FERAL PIG ERADICATION PROGRAM Operating Expenditure

Employee Costs - Salaries ACCOUNTANT 21307.0130 (20,000)$ (20,000)$ (8,462)$ (5,737)$ Employee Costs - Superannuation ACCOUNTANT 21307.0141 (5,000)$ (5,000)$ (2,115)$ (545)$ Employee Costs - Workers Compensation Insurance DCEO 21307.0043 (2,500)$ (2,500)$ (2,500)$ (4,524)$ Feral Pig Eradication (PC) - Other Operating Costs ACCOUNTANT 21310.0312 (25,000)$ (25,000)$ (10,417)$ (337)$ Other Expenses - Disbursement of Funds ACCOUNTANT 21308.0286 -$ -$ -$ (1,564)$ Admin Services Allocation ACCOUNTANT 21309.0308 (4,000)$ (4,000)$ (1,667)$ (2,000)$ Transfer From Municipal To Trust ACCOUNTANT 21314.0243 -$ -$ -$ -$


Page 47






Operating Income Contributions - Community Groups ACCOUNTANT 11307.0474 -$ -$ -$ -$ Contributions - Landholder Contributions ACCOUNTANT 11307.0199 -$ -$ -$ -$ Contributions - Local Government Contributions ACCOUNTANT 11307.0473 5,000$ 5,000$ 2,083$ -$ Contributions - State & Federal Gov't Contributions ACCOUNTANT 11307.0242 25,000$ 25,000$ -$ -$ Grant Income - Environmental Grant ACCOUNTANT 11308.0210 -$ -$ -$ -$ Grant Income - Direct Grants ACCOUNTANT 11308.0212 10,000$ 10,000$ -$ -$ Other Income - Recharge of Services ACCOUNTANT 11309.0475 16,500$ 16,500$ -$ -$ Transfer From Trust To Municipal ACCOUNTANT 11310.0243 -$ -$ -$ -$

Total Operating Income 56,500$ 56,500$ 2,083$ -$

TOURISM & AREA PROMOTION Capital Expenditure

Visitor Centre - Repaint Various Items BLDG SRVR 51584.0252 (4,000)$ (4,000)$ (4,000)$ -$ Public Electronic Notice Board DCEO 51639.0006 (35,000)$ (35,000)$ (35,000)$ (33,459)$


Operating Expenditure Building & Grounds (PC) - Tourist Bureau - Building Maintenance BLDG SRVR 20244.0010 (10,000)$ (10,000)$ (4,167)$ (6,812)$ Building & Grounds (PC) - Tourist Bureau - Building Operating BLDG SRVR 20244.0011 (16,000)$ (16,000)$ (9,280)$ (10,154)$ Building & Grounds (PC) - Tourist Bureau - Grounds Maintenance MGR WORKS 20244.0052 (1,500)$ (1,500)$ (625)$ -$ Other Expenses - District & Area Promotion CEO 21311.0370 (92,040)$ (92,040)$ (38,350)$ (26,320)$ Admin Services Allocation ACCOUNTANT 21312.0308 (63,401)$ (63,401)$ (26,417)$ (27,912)$ Sub-total - Cash (182,941)$ (182,941)$ (78,839)$ (71,198)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 21313.0034 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 21313.0035 (47,500)$ (47,500)$ (19,792)$ (18,884)$ Non Cash Expenses - Depreciation - Plant & Equipment ACCOUNTANT 21313.0036 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 21313.0188 (2,500)$ (2,500)$ (1,042)$ (1,419)$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 21313.0309 -$ -$ -$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 21313.0310 -$ -$ -$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 21313.0078 -$ -$ -$ -$ Sub-total - Non Cash (50,000)$ (50,000)$ (20,833)$ (20,303)$


Operating Income Other Income ACCOUNTANT 11312.0230 -$ -$ -$ -$ Sub-total - Cash -$ -$ -$ -$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10148.0106 -$ -$ -$ -$


Page 48






BUILDING CONTROL Capital Expenditure

Purchase Vehicle - Bldg Surveyor MGR WORKS 51311.0006 -$ -$ -$ -$ Purchase Vehicle - Building Maintenance Officer MGR WORKS 51314.0006 -$ -$ -$ -$ Purchase Vehicle - Cleaner MGR WORKS 51315.0006 -$ -$ -$ -$ Building Maintenance Shed - Shelving and Cupboards BLDG SRVR 51640.0252 -$ -$ -$ -$


Capital Income Trade In Vehicle - Bldg Surveyor MGR WORKS 41311.0105 -$ -$ -$ -$ Trade In Vehicle - Building Maintenance Officer MGR WORKS 41314.0105 -$ -$ -$ -$ Trade In Vehicle - Cleaner MGR WORKS 41315.0105 -$ -$ -$ -$ Transfers from Trust Funds DCEO 41316.0243 -$ -$ -$ -$

Total Capital Income $ - $ - $ - -$

Operating Expenditure Employee Costs - Conferences & Training BLDG SRVR 20245.0029 (4,500)$ (4,500)$ (1,875)$ (859)$ Employee Costs - Salaries BLDG SRVR 20245.0130 (142,036)$ (142,036)$ (60,092)$ (47,435)$ Employee Costs - Relief Staff / Contractors BLDG SRVR 20245.0264 (8,565)$ (8,565)$ (3,569)$ -$ Employee Costs - Superannuation BLDG SRVR 20245.0141 (34,567)$ (34,567)$ (14,403)$ (11,712)$ Employee Costs - Uniforms, Clothing & Accessories BLDG SRVR 20245.0266 (1,200)$ (1,200)$ (500)$ (1,205)$ Employee Costs - Workers Compensation Insurance DCEO 20245.0043 (7,492)$ (7,492)$ (7,492)$ (6,594)$ Office Expenses - Advertising BLDG SRVR 20246.0003 (500)$ (500)$ (208)$ -$ Office Expenses - Telephone BLDG SRVR 20246.0144 (500)$ (500)$ (208)$ (271)$ Other Expenses - BCITF Payments BLDG SRVR 20247.0316 (25,000)$ (25,000)$ (10,417)$ (8,686)$ Other Expenses - BRB Payments BLDG SRVR 20247.0315 (7,000)$ (7,000)$ (2,917)$ (2,353)$ Other Expenses - Legal Expenses BLDG SRVR 20247.0071 -$ -$ -$ -$ Other Expenses - Minor Furniture & Equipment Purchases BLDG SRVR 20247.0085 (2,500)$ (2,500)$ (1,042)$ (1,062)$ Other Expenses - Other Operating Costs BLDG SRVR 20247.0312 (1,000)$ (1,000)$ (417)$ -$ Other Expenses - Building Maintenance Equipment & Stock BLDG SRVR 20247.0393 (2,000)$ (2,000)$ (833)$ (1,255)$ Vehicle Running Costs - Motor Vehicle Allocations MGR WORKS 21316.0182 (10,000)$ (10,000)$ (4,167)$ (3,544)$ Admin Services Allocation ACCOUNTANT 20248.0308 (40,160)$ (40,160)$ (16,733)$ (17,680)$ Sub-total - Cash $ (287,020) $ (287,020) $ (124,872) $ (102,655) Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20249.0034 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20249.0035 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 20249.0036 (3,000)$ (3,000)$ (1,250)$ (1,617)$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 20249.0309 (1,862)$ (1,862)$ (776)$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 20249.0310 (3,191)$ (3,191)$ (1,330)$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20249.0078 -$ -$ -$ -$ Sub-total - Non Cash $ (8,053) $ (8,053) $ (3,355) $ (1,617)


Page 49






Operating Income Other Revenue - BCITF Levy ACCOUNTANT 10155.0247 25,000$ 25,000$ 10,417$ 5,579$ Other Revenue - BCTIF Commission ACCOUNTANT 10155.0245 500$ 500$ 208$ 195$ Other Revenue - BRB Commission ACCOUNTANT 10155.0244 1,000$ 1,000$ 417$ 291$ Other Revenue - BRB Levy ACCOUNTANT 10155.0246 7,000$ 7,000$ 2,917$ 6,483$ Other Revenue - Building Licence Fees BLDG SRVR 10155.0009 34,000$ 34,000$ 14,167$ 13,260$ Other Revenue - Fines & Penalties BLDG SRVR 10155.0049 -$ -$ -$ -$ Other Revenue - Other Fees & Charges BLDG SRVR 10155.0248 500$ 500$ 208$ 1,030$ Reimbursements - Salaries BLDG SRVR 10153.0219 5,000$ 5,000$ 2,083$ -$ Reimbursements - Other BLDG SRVR 10153.0229 -$ -$ -$ -$ Sub-total - Cash $ 73,000 $ 73,000 $ 30,417 $ 26,838 Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10152.0106 -$ -$ -$ -$


Page 50






CATTLE SALEYARDS Capital Expenditure

Purchase Vehicle - Saleyards Manager MGR WORKS 51323.0006 (32,000)$ (32,000)$ -$ -$ Outloading Ramp Bugle Modification SALEYARDS MGR 51538.0253 (15,000)$ (15,000)$ -$ -$ Bitumen Repairs SALEYARDS MGR 51585.0253 (25,000)$ (25,000)$ -$ -$ Additional Water Source SALEYARDS MGR 51587.0253 (15,000)$ (15,000)$ -$ -$ Roof over Northern Dirt Pens SALEYARDS MGR 51641.0253 (420,468)$ (402,950)$ (402,950)$ (384,236)$ New Generator SALEYARDS MGR 51642.0006 (25,000)$ (25,000)$ -$ -$ New Irrigator SALEYARDS MGR 51643.0006 (10,000)$ (10,000)$ (10,000)$ -$ Office - Water Purification SALEYARDS MGR 51695.0253 (3,000)$ (3,000)$ (3,000)$ -$ �Transfer Aerators to Pond 2 SALEYARDS MGR 51696.0253 (5,000)$ (5,000)$ (5,000)$ -$ Chemical Dosing Equipment - Phosphorous Reduction SALEYARDS MGR 51697.0253 (6,000)$ (6,000)$ (6,000)$ -$


Capital IncomeTransfers from Reserve Funds DCEO 41326.0486 136,000$ 136,000$ -$ -$ Trade In Vehicle - Saleyards Manager MGR WORKS 41322.0105 12,000$ 12,000$ -$ -$ Trade-in/Sale of Equipment SALEYARDS MGR 41323.0105 -$ -$ -$ -$

Total Capital Income 148,000$ 148,000$ -$ -$

Page 51






Operating Expenditure Employee Costs - Conferences & Training SALEYARDS MGR 21320.0029 (4,000)$ (4,000)$ (1,667)$ (480)$ Employee Costs - Salaries SALEYARDS MGR 21320.0130 (243,826)$ (243,826)$ (103,157)$ (97,452)$ Employee Costs - Superannuation SALEYARDS MGR 21320.0141 (24,450)$ (24,450)$ (10,344)$ (9,586)$ Employee Costs - Travel & Accommodation SALEYARDS MGR 21320.0267 (1,500)$ (1,500)$ (625)$ (1,586)$ Employee Costs - Uniforms, Clothing & Accessories SALEYARDS MGR 21320.0266 (2,000)$ (2,000)$ (833)$ (305)$ Employee Costs - Medicals & Vaccinations SALEYARDS MGR 21320.0275 (500)$ (500)$ (208)$ -$ Employee Costs - Workers Compensation Insurance DCEO 21320.0043 (5,000)$ (5,000)$ (5,000)$ (4,400)$ Office Expenses - Computer Equipment Maintenance SALEYARDS MGR 21321.0269 (10,000)$ (10,000)$ (4,167)$ (5,068)$ Office Expenses - Other Operating Costs SALEYARDS MGR 21321.0312 (3,000)$ (3,000)$ (1,250)$ (688)$ Office Expenses - Telephone SALEYARDS MGR 21321.0144 (5,500)$ (5,500)$ (2,292)$ (2,488)$ Other Expenses - Environmental Services SALEYARDS MGR 21322.0371 (10,000)$ (10,000)$ (4,167)$ -$ Other Expenses - Feed Purchases SALEYARDS MGR 21322.0317 (5,000)$ (5,000)$ (2,083)$ -$ Other Expenses - Insurances SALEYARDS MGR 21322.0064 (35,000)$ (35,000)$ (35,000)$ (30,561)$ Other Expenses - Licence Fees SALEYARDS MGR 21322.0287 (3,000)$ (3,000)$ (1,250)$ (72)$ Other Expenses - Other Operating Costs SALEYARDS MGR 21322.0312 (20,000)$ (20,000)$ (8,333)$ (4,821)$ Other Expenses - Promotional Material & Public Relations SALEYARDS MGR 21322.0261 (25,000)$ (25,000)$ (10,417)$ (8,633)$ Other Expenses - Tools & Sundry SALEYARDS MGR 21322.0318 (1,000)$ (1,000)$ (417)$ -$ Other Expenses - Water Monitoring SALEYARDS MGR 21322.0285 (10,000)$ (10,000)$ (4,167)$ (1,064)$ Other Expenses - Sludge Removal SALEYARDS MGR 21322.0379 -$ -$ -$ -$ Vehicle Running Costs - Motor Vehicle Allocations MGR WORKS 21326.0182 (6,000)$ (6,000)$ (2,500)$ (3,464)$ Building & Grounds (PC) - Facility Maintenance BLDG SRVR 21325.0010 (25,000)$ (25,000)$ (10,417)$ (11,864)$ Building & Grounds (PC) - Facility Operating BLDG SRVR 21325.0011 (65,000)$ (65,000)$ (37,700)$ (26,396)$ Admin Services Allocation ACCOUNTANT 21323.0308 (74,531)$ (74,531)$ (31,055)$ (32,811)$ Sub-total - Cash (579,307)$ (579,307)$ (277,048)$ (241,740)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 21324.0034 (29,500)$ (29,500)$ (12,292)$ (7,375)$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 21324.0035 (456,000)$ (456,000)$ (190,000)$ (185,654)$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 21324.0036 (20,000)$ (20,000)$ (8,333)$ (4,805)$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 21324.0188 (18,000)$ (18,000)$ (7,500)$ (7,417)$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 21324.0078 (2,100)$ (2,100)$ (875)$ -$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 21324.0309 (3,041)$ (3,041)$ (1,267)$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 21324.0310 (1,553)$ (1,553)$ (647)$ -$ Sub-total - Non Cash (530,194)$ (530,194)$ (220,914)$ (205,250)$


Page 52






Operating Income Contributions - Agent Contributions SALEYARDS MGR 11315.0218 62,500$ 62,500$ 15,902$ 16,536$ Other Income - Avdata Income SALEYARDS MGR 11316.0249 18,000$ 18,000$ 7,500$ 7,008$ Other Income - Entry Fees SALEYARDS MGR 11316.0044 12,800$ 12,800$ -$ -$ Other Income - Transit / Hay Feeding SALEYARDS MGR 11316.0434 8,240$ 8,240$ 3,433$ 2,053$ Other Income - NLIS Tagging SALEYARDS MGR 11316.0433 11,400$ 11,400$ 4,750$ 2,926$ Other Income - Other Operating Income SALEYARDS MGR 11316.0232 8,500$ 8,500$ 3,542$ 5,151$ Other Income - Sale of Manure SALEYARDS MGR 11316.0436 5,550$ 5,550$ 2,313$ 5,121$ Other Income - Saleyard Weigh & Pen Fees SALEYARDS MGR 11316.0217 547,000$ 547,000$ 139,177$ 145,993$ Other Income - Shippers/Private Weigh SALEYARDS MGR 11316.0476 12,360$ 12,360$ 5,150$ 3,109$ Other Income - Stock Removal SALEYARDS MGR 11316.0435 6,300$ 6,300$ 2,625$ 3,110$ Sub-total - Cash 692,650$ 692,650$ 184,392$ 191,007$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 11317.0106 -$ -$ -$ -$



Loan Repayment - Loan No. 95 - Saleyards Roof ACCOUNTANT 51326.0468 (22,092)$ (22,092)$ (10,972)$ (10,972)$ Total Principal Repayments (22,092)$ (22,092)$ (10,972)$ (10,972)$


Financial Expenses - Loan No. 95 - Saleyards Roof ACCOUNTANT 21327.0468 (6,602)$ (6,602)$ (3,000)$ (2,791)$ Total Operating Expenditure (6,602)$ (6,602)$ (3,000)$ (2,791)$

Page 53






OTHER ECONOMIC SERVICES

Operating Expenditure Water Supply (Standpipes) MGR WORKS 21328.0319 (45,000)$ (45,000)$ (24,500)$ (29,287)$ Other Expenses - Other Operating Costs MGR WORKS 21330.0312 (2,000)$ (2,000)$ (833)$ -$ Other Expenses - Purchase of Waybill Books ACCOUNTANT 21330.0320 (100)$ (100)$ (42)$ -$ Admin Services Allocation ACCOUNTANT 21331.0308 (9,361)$ (9,361)$ (3,900)$ (4,120)$ Sub-total - Cash (56,461)$ (56,461)$ (29,275)$ (33,407)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 21332.0034 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 21332.0035 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 21332.0036 (4,500)$ (4,500)$ (1,875)$ (1,341)$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 21332.0078 -$ -$ -$ -$ Sub-total - Non Cash (4,500)$ (4,500)$ (1,875)$ (1,341)$


Operating Income Other Income - Permits - Trading in Thoroughfares MGR DEV SVCS 11320.0402 500$ 500$ 208$ 130$ Other Income - Sale of Water ACCOUNTANT 11320.0400 40,000$ 40,000$ 8,333$ 17,814$ Other Income - Sale of Waybill Books & Standpipe Cards ACCOUNTANT 11320.0401 500$ 500$ 208$ 157$ Sub-total - Cash 41,000$ 41,000$ 8,750$ 18,102$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 11321.0106 -$ -$ -$ -$


VEHICLE LICENSING Operating Expenditure

Employee Costs - Conferences & Training DCEO 21340.0029 (1,000)$ (1,000)$ (417)$ -$ Employee Costs - Salaries DCEO 21340.0130 (56,909)$ (56,909)$ (24,077)$ (24,318)$ Employee Costs - Superannuation DCEO 21340.0141 (5,335)$ (5,335)$ (2,257)$ (2,249)$ Employee Costs - Uniforms, Clothing & Accessories DCEO 21340.0266 (400)$ (400)$ (167)$ -$ Employee Costs - Workers Compensation Insurance DCEO 21340.0043 (1,850)$ (1,850)$ (1,850)$ (1,628)$ Admin Services Allocation ACCOUNTANT 21343.0308 (108,453)$ (108,453)$ (45,189)$ (47,744)$ Sub-total - Cash (173,947)$ (173,947)$ (73,956)$ (75,939)$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 21344.0309 (1,283)$ (1,283)$ (535)$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 21344.0310 (431)$ (431)$ (180)$ -$ Sub-total - Non Cash (1,714)$ (1,714)$ (714)$ -$


Page 54






Operating Income

Other Income - Commission on Licencing Receipts DCEO 11330.0403 100,000$ 100,000$ 33,667$ 39,748$ Other Income - Sale of Local Authority Plates DCEO 11330.0404 500$ 500$ 208$ 193$ Reimbursements - Other DCEO 11331.0229 -$ -$ -$ -$ Reimbursements - Training DCEO 11331.0432 -$ -$ -$ -$



TOTAL ECONOMIC SERVICES CAPITAL EXPENSES (600,468)$ (582,950)$ (470,950)$ (417,695)$ TOTAL ECONOMIC SERVICES CAPITAL INCOME 148,000$ 148,000$ -$ -$

TOTAL ECONOMIC SERVICES OPERATING EXPENSES (1,972,367)$ (1,972,367)$ (877,279)$ (782,388)$ TOTAL ECONOMIC SERVICES OPERATING INCOME 978,650$ 978,650$ 265,767$ 285,491$

Page 55






PROGRAM 14 - OTHER PROPERTY & SERVICES

PRIVATE WORKS


Private Works Jobs (PC) ACCOUNTANT 21350.0321 (30,000)$ (30,000)$ (12,500)$ (5,266)$ Admin Services Allocation ACCOUNTANT 20258.0308 (15,225)$ (15,225)$ (6,344)$ (6,703)$


Operating Income Private Works Recoups ACCOUNTANT 10159.0015 34,500$ 34,500$ 14,375$ 17,305$


Operating Surplus / Deficit (10,725)$ (10,725)$ (4,469)$ 5,336$

PUBLIC WORKS OVERHEADS Capital Expenditure

Purchase Vehicle - Principal Works Supervisor MGR WORKS 51316.0006 -$ -$ -$ -$ Depot (PC) - Building Renewal BLDG SRVR 51561.0254 (20,000)$ (20,000)$ (8,333)$ (10,103)$ Depot (PC) - Seal Driveway MGR WORKS 51698.0254 (18,000)$ (18,000)$ (18,000)$ (18,091)$ Irrigation Locator / Decoder Meter MGR WORKS 51645.0006 (2,300)$ (2,300)$ -$ -$


Capital Income Transfers from Reserve Funds DCEO 41401.0486 -$ -$ -$ -$ Trade In Vehicle - Principal Works Supervisor DCEO 41325.0105 -$ -$ -$ -$


Page 56






Operating Expenditure Employee Costs - Conferences & Training MGR WORKS 20260.0029 (25,000)$ (25,000)$ (11,417)$ (13,804)$ Employee Costs - Industry Allowances MGR WORKS 20260.0337 (36,000)$ (36,000)$ (15,000)$ (14,338)$ Employee Costs - Travel and Accommodation MGR WORKS 20260.0267 (4,000)$ (4,000)$ (1,667)$ (2,059)$ Employee Costs - Medicals & Vaccinations MGR WORKS 20260.0275 (1,000)$ (1,000)$ (417)$ (100)$ Employee Costs - Relief Staff / Contractors MGR WORKS 20260.0264 -$ -$ -$ -$ Employee Costs - Salaries MGR WORKS 20260.0130 (337,494)$ (337,494)$ (142,786)$ (145,864)$ Employee Costs - Staff Recruitment Expenses MGR WORKS 20260.0138 (500)$ (500)$ (208)$ (389)$ Employee Costs - Superannuation MGR WORKS 20260.0141 (189,412)$ (189,412)$ (80,136)$ (74,364)$ Employee Costs - Uniforms, Clothing & Accessories MGR WORKS 20260.0266 (17,000)$ (17,000)$ (17,000)$ (15,784)$ Employee Costs - Workers Compensation Insurance DCEO 20260.0043 (53,042)$ (53,042)$ (53,042)$ (46,681)$ Outside Staff Wages (PC) - Unallocated Wages MGR WORKS 21410.0322 (401,891)$ (401,891)$ (170,031)$ (167,626)$ Office Expenses - Telephone MGR WORKS 20261.0144 (10,000)$ (10,000)$ (4,167)$ (4,374)$ Office Expenses - Other Operating Costs MGR WORKS 20261.0312 (20,000)$ (20,000)$ (8,333)$ (22,105)$ ▲ 13,772$ 165%Other Expenses - Subscriptions MGR WORKS 20262.0258 (3,500)$ (3,500)$ (1,458)$ (80)$ Other Expenses - Roman MGR WORKS 20262.0304 (7,500)$ (7,500)$ (7,500)$ (6,621)$ Other Expenses - Carting to Stockpile MGR WORKS 20262.0324 -$ -$ -$ Other Expenses - Donations (Event Road Closures) MGR WORKS 20262.0394 (4,000)$ (4,000)$ (1,667)$ (288)$ Other Expenses - Minor Equipment MGR WORKS 20262.0085 (17,500)$ (17,500)$ (17,500)$ (18,909)$ Building & Grounds (PC) - Building Maintenance MGR WORKS 20265.0010 (10,000)$ (10,000)$ (4,167)$ (5,010)$ Building & Grounds (PC) - Building Operating MGR WORKS 20265.0011 (30,000)$ (30,000)$ (17,400)$ (20,773)$ Building & Grounds (PC) - Grounds Maintenance MGR WORKS 20265.0052 (10,000)$ (10,000)$ (4,167)$ (8,594)$ Building & Grounds (PC) - Depot House - Building Maintenance BLDG SRVR 21411.0010 (2,000)$ (2,000)$ (833)$ -$ Building & Grounds (PC) - Depot House - Building Operating BLDG SRVR 21411.0011 (2,000)$ (2,000)$ (1,160)$ (639)$ Building & Grounds (PC) - Depot House - Grounds Maintenance MGR WORKS 21411.0052 (750)$ (750)$ (313)$ (158)$ Vehicle Running Costs - Motor Vehicle Allocations MGR WORKS 21412.0182 (25,000)$ (25,000)$ (10,417)$ (8,857)$ Admin Services Allocation ACCOUNTANT 20263.0308 (145,651)$ (145,651)$ (60,688)$ (64,121)$ Sub-total - Cash (1,353,240)$ (1,353,240)$ (631,472)$ (641,540)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20264.0034 (9,200)$ (9,200)$ (3,833)$ (2,097)$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20264.0035 (67,500)$ (67,500)$ (28,125)$ (27,441)$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 20264.0036 (96,000)$ (96,000)$ (40,000)$ (28,616)$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 20264.0188 (4,000)$ (4,000)$ (1,667)$ (1,625)$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 20264.0309 (18,755)$ (18,755)$ (7,815)$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 20264.0310 (13,660)$ (13,660)$ (5,692)$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20264.0078 (17,444)$ (17,444)$ (7,268)$ -$ Sub-total - Non Cash (226,559)$ (226,559)$ (94,400)$ (59,779)$

Sub-total Operating Expenditure (1,579,799)$ (1,579,799)$ (725,871)$ (701,318)$

Less Public Works Overheads Allocated ACCOUNTANT 20277.0160 1,579,799$ 1,579,799$ 725,871$ 710,606$ Total Operating Expenditure -$ -$ -$ 9,288$

Page 57






Operating Income Other Income - Rental - Staff Housing ACCOUNTANT 11411.0231 6,760$ 6,760$ 2,817$ 2,860$ Other Operating Income ACCOUNTANT 11411.0232 1,500$ 1,500$ 625$ 568$ Reimbursements - Other ACCOUNTANT 10161.0229 -$ -$ -$ -$ Reimbursements - Salaries ACCOUNTANT 10161.0219 -$ -$ -$ -$ Sub-total - Cash 8,260$ 8,260$ 3,442$ 3,428$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10160.0106 -$ -$ -$ -$


PLANT OPERATION COSTS Capital Expenditure

Heavy Plant Replacement Program MGR WORKS 51411.0006 (643,000)$ (643,000)$ (267,917)$ (123,515)$ Works Vehicles / Minor Plant Replacement Program MGR WORKS 51412.0006 (181,100)$ (184,076)$ (184,076)$ (120,858)$ Accuweigh Scale (Grader) MGR WORKS 51647.0006 (5,000)$ (5,000)$ (5,000)$ -$


Capital IncomeTrade In Heavy Plant MGR WORKS 41411.0105 115,000$ 115,000$ 76,667$ Trade In Works Vehicles / Minor Plant MGR WORKS 41412.0105 64,500$ 48,100$ 36,075$ 50,418$ Transfers from Reserve Funds DCEO 41413.0486 644,600$ 663,600$ -$ -$


Page 58






Operating Expenditure Employee Costs - Conferences & Training MGR WORKS 20266.0029 (3,000)$ (3,000)$ (1,250)$ (120)$ Employee Costs - Workers Compensation Insurance MGR WORKS 20266.0043 (1,786)$ (1,786)$ (1,786)$ (1,572)$ Employee Costs - Staff Recruitment Expenses MGR WORKS 20266.0138 (500)$ (500)$ (208)$ -$ Employee Costs - Superannuation MGR WORKS 20266.0141 (7,509)$ (7,509)$ (3,129)$ (3,544)$ Employee Costs - Plant Operator Maintenance MGR WORKS 20266.0342 (60,169)$ (60,169)$ (25,070)$ (22,838)$ Employee Costs - Salaries (Plant Repairs) MGR WORKS 20266.0344 (42,467)$ (42,467)$ (17,967)$ (15,450)$ Employee Costs - Apprentice / Trainee MGR WORKS 20266.0351 (74,987)$ (74,987)$ (31,245)$ (31,634)$ Operating Costs - Fuels MGR WORKS 20281.0172 (250,000)$ (250,000)$ (119,167)$ (122,622)$ Operating Costs - Tyres MGR WORKS 20281.0173 (50,000)$ (50,000)$ (20,833)$ (13,954)$ Operating Costs - Major Breakdowns MGR WORKS 20281.0174 (40,000)$ (40,000)$ (16,667)$ (8,708)$ Operating Costs - Insurance MGR WORKS 20281.0175 (32,000)$ (32,000)$ (32,000)$ (23,851)$ Operating Costs - Registration MGR WORKS 20281.0176 (10,000)$ (10,000)$ (10,000)$ (13,482)$ Operating Costs - Grease & Oil MGR WORKS 20281.0272 (15,000)$ (15,000)$ (6,250)$ (3,722)$ Operating Costs - Plant Service/Repairs MGR WORKS 20281.0343 (120,000)$ (120,000)$ (50,000)$ (41,744)$ Operating Costs - Air Conditioning MGR WORKS 20281.0346 (5,000)$ (5,000)$ (2,083)$ (1,082)$ Operating Costs - Edges & Teeth MGR WORKS 20281.0347 (25,000)$ (25,000)$ (10,417)$ (2,307)$ Operating Costs - Consumables MGR WORKS 20281.0373 (10,000)$ (10,000)$ (4,167)$ (1,487)$ Operating Costs - Radio/Communication Equip MGR WORKS 20281.0385 (5,000)$ (5,000)$ (2,083)$ (327)$ Sub-total - Cash (752,418)$ (752,418)$ (354,322)$ (308,445)$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 20270.0036 (425,000)$ (425,000)$ (177,083)$ (90,822)$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20270.0078 (9,772)$ (9,772)$ (4,072)$ -$ Sub-total - Non Cash (434,772)$ (434,772)$ (181,155)$ (90,822)$


Less Allocated - Plant Costs Allocated ACCOUNTANT 20282.0180 1,187,190$ 1,187,190$ 535,477$ 473,192$ Total Operating Expenditure -$ -$ -$ 73,925$

Operating Income Other Operating Income ACCOUNTANT 10162.0175 -$ -$ -$ -$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10163.0106 78,189$ 78,189$ -$ -$

Total Operating Income 78,189$ 78,189$ -$ -$

Page 59






UNCLASSIFIED Operating Expenditure

Employee Costs - OHS Conferences & Training DCEO 20271.0029 (2,000)$ (2,000)$ (833)$ -$ Other Expenses - Insurance - Risk Management DCEO 20273.0064 (20,000)$ (20,000)$ (20,000)$ (10,032)$ Other Expenses - Occupational Health & Safety DCEO 20273.0325 (5,000)$ (5,000)$ (2,083)$ (3,972)$ Other Expenses - Communication Towers DCEO 20273.0323 (5,000)$ (15,000)$ (9,750)$ (10,168)$ Other Expenses - Other Operating Costs ACCOUNTANT 20273.0312 (1,000)$ (1,000)$ (417)$ (818)$ Other Expenses - Stocktake Adjustments ACCOUNTANT 20273.0165 (1,000)$ (1,000)$ (417)$ (3,542)$ Admin Services Allocation ACCOUNTANT 20274.0308 (15,051)$ (15,051)$ (6,271)$ (6,625)$ Sub-total - Cash (49,051)$ (59,051)$ (39,771)$ (35,157)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20275.0034 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20275.0035 (400)$ (400)$ (167)$ (158)$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20275.0036 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 20275.0188 (20,500)$ (20,500)$ (8,542)$ (8,542)$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20275.0078 -$ -$ -$ -$ Sub-total - Non Cash (20,900)$ (20,900)$ (8,708)$ (8,700)$


Operating Income Other Income - Diesel Rebate ACCOUNTANT 11420.0405 50,000$ 50,000$ 20,333$ 18,160$ Other Income - Lease Rental DCEO 11420.0230 1,000$ 1,000$ 417$ 955$ Other Income - Other Operating Income DCEO 11420.0232 -$ -$ -$ -$ Other Income - Sale of Surplus Materials & Scrap MGR WORKS 11420.0406 1,000$ 3,500$ 1,458$ 3,441$ Reimbursements - Other ACCOUNTANT 10167.0229 -$ -$ -$ -$ Sub-total - Cash 52,000$ 54,500$ 22,208$ 22,555$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10166.0106 -$ -$ -$ -$


TOTAL OTHER PROPERTY AND SERVICE CAPITAL EXPENSES (869,400)$ (872,376)$ (483,326)$ (272,567)$ TOTAL OTHER PROPERTY AND SERVICE CAPITAL INCOME 824,100$ 826,700$ 112,742$ 50,418$

TOTAL OTHER PROPERTY AND SERVICE OPERATING EXPENSES (115,176)$ (125,176)$ (67,323)$ 27,386$ TOTAL OTHER PROPERTY AND SERVICE OPERATING INCOME 172,949$ 175,449$ 40,025$ 43,289$

Page 60

FOR THE PERIOD ENDING

31 December 2016

FINANCIALSTATEMENTS

Page

Description of Programs 1Report by the Chief Executive Officer 2-4Statement of Financial Activity 5Statement of Net Current Assets 6Summary of Reserve Transactions 7Investments 8Material Variance Explanation 9Income & Expenditure 10

CONTENTS

Financial StatementsShire of Plantagenet

Page

PROGRAM 3 General Purpose Funding Rates 11General Purpose Grants 12Interest on Investments 12

PROGRAM 4 Governance Members of Council 13

Other Governance 14Administration Allocated 16

PROGRAM 5 Law, Order & Public Safety Fire Prevention 18

Emergency Services Levy 20Animal Control 20Other Law, Order & Public Safety 22

PROGRAM 7 Health Health Administration & Inspection 23

Preventive Services Other 24

PROGRAM 8 Education & Welfare Old Pre-School 26Other Education 26Child Care Centre 27Other Welfare 27Aged and Disabled 28

PROGRAM 10 Community Amenities Domestic Refuse Collection 29

Waste Disposal Sites 30Sanitation Other 30Protection of the Environment 31Town Planning 31Cemeteries 32Other Community Amenities 33

PROGRAM 11 Recreation and Culture Public Halls and Civic Centres 34

Mount Barker Public Swimming Pool 36Mount Barker Recreation Centre 37Parks and Recreation Grounds 39Library Services 41

Other Recreation and Culture 42

PROGRAM 12 Transport Road Construction 44Road Maintenance 45

PROGRAM 13 Economic Services Rural Services 47

Feral Pig Eradication 47Tourism & Area Promotion 48Building Control 49Cattle Saleyards 51Other Economic Services 53Vehicle Licencing 54

PROGRAM 14 Other Property Services Private Works 55

Public Works Overhead Allocations 55Plant Operating Costs 57Unclassified 59

DESCRIPTION OF ACTIVITIES WITHIN PROGRAMS

Page 1

For the Period Ended 31 December 2016

REPORT BY THE CHIEF EXECUTIVE OFFICER Basis of the Report

\All bank account reconciliations are complete and up to date.

All Capital Projects

Capital outlays are currently running 18.6% under budget.

Roadworks Program

The roadworks program is currently running 2.8% under budget.


This report is prepared to meet the compliance requirements of the Local Government (Financial Management)Regulations for monthly reports and applicable Accounting Standards. The report has been prepared on anaccrual basis under the convention of historical cost accounting.

The financial information in this report has been complied to show the annual budget (original and adjusted), yearto date budget and the income and expenditure for the period ended 31 December 2016. This provides acomparison of the financial performance against the forscasts for the same period. Accounts with a budgetvariance as specified by the Council have been identified and details are included in Note 4.

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Operating Income

Operating income is currently running 1.2% over budget.


Operating Expenditure is currently running 6.45% under budget.Cash Position

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Rates Outstanding (Percent of Rates Raised)

Outstanding Rates are currently at 23%

Rob StewartChief Executive Officer

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Page 4


Original Amended Budget Actual VarianceBudget Budget YTD YTD Actual to

30-Jun-17 30-Jun-17 31-Dec-16 31-Dec-16 Budget YTD %

Surplus/Deficit at Start of Financial Year 1,034,960$ 1,034,960$ 1,167,942$

Revenues(Excluding Rates and Non-Operating GrantsSubsidies and Contributions)General Purpose Funding 2,021,371$ 2,021,371$ 1,101,328$ 1,104,590$ 100%Governance 93,897$ 93,897$ 30,710$ 44,965$ 146%Law, Order & Public Safety 192,145$ 201,016$ 68,821$ 89,521$ 130%Health 139,375$ 139,375$ 60,875$ 60,832$ 100%Education & Welfare 59,510$ 59,510$ 29,755$ 26,984$ 100%Community Amenities 468,673$ 488,673$ 389,045$ 422,859$ 109%Recreation & Culture 347,743$ 349,043$ 225,172$ 171,346$ 76%Transport 1,463,276$ 868,898$ 450,500$ 455,254$ 101%Economic Services 978,650$ 978,650$ 362,225$ 399,767$ 110%Other Property & Services 172,949$ 175,449$ 48,130$ 46,188$ 96%

5,937,589$ 5,375,882$ 2,766,561$ 2,822,307$ 102%Expenditure General Purpose Funding (378,169)$ (378,169)$ (177,533)$ (173,931)$ 98%Governance (910,370)$ (910,370)$ (490,138)$ (528,194)$ 108%Law, Order & Public Safety (1,079,067)$ (1,087,937)$ (585,276)$ (499,802)$ 85%Health (363,991)$ (344,904)$ (176,282)$ (167,437)$ 95%Education & Welfare (157,935)$ (157,934)$ (91,244)$ (86,760)$ 95%Community Amenities (1,461,494)$ (1,461,495)$ (740,797)$ (765,627)$ 103%Recreation & Culture (3,076,847)$ (3,105,410)$ (1,632,653)$ (1,599,421)$ 98%Transport (6,270,786)$ (6,074,792)$ (3,551,436)$ (3,274,832)$ 92%Economic Services (1,972,366)$ (1,972,366)$ (1,028,044)$ (944,505)$ 92%Other Property & Services (115,176)$ (125,176)$ (75,588)$ 42,447$ -56%

(15,786,201)$ (15,618,553)$ (8,548,989)$ (7,998,064)$ 94%

Adjustments for Non Cash Items:(Profit)/Loss on Asset Disposals (52,844)$ (52,844)$ 25,712$ -$ 0%Annual Leave Accrual 55,258$ 55,259$ 27,630$ -$ 0%Long Service Leave Accrual 44,133$ 44,135$ 22,068$ -$ 0%Depreciation on Assets 6,540,200$ 6,540,200$ 3,275,100$ 3,036,998$ 93%Amount Attributable to Operating Activities (2,226,905)$ (2,620,961)$ (2,431,919)$ (970,817)$

Investing ActivitiesNon-operating Grants, Subsidies and Contributio 2,444,897$ 2,756,484$ 356,255$ 435,998$ 122% - Land & Buildings (1,073,825)$ (1,270,332)$ (697,358)$ (644,240)$ 92% - Plant & Machinery (1,356,375)$ (1,337,580)$ (638,805)$ (372,856)$ 58% - Furniture & Equipment (78,543)$ (114,843)$ (47,343)$ (25,740)$ 0% - Infrastructure (4,094,267)$ (4,092,322)$ (537,797)$ (520,583)$ 97%Proceeds from Disposal of Assets 274,270$ 275,097$ 193,468$ 130,736$ 68%Amount Attributable to Investing Activities (3,883,844)$ (3,783,496)$ (1,371,579)$ (996,685)$

Financing ActivitiesProceeds from New Debentures -$ -$ -$ -$ 0%Repayment of Debentures (334,653)$ (334,653)$ (167,253)$ (165,355)$ 0%Self Supporting Loan Principal Revenue 138,441$ 138,441$ 69,221$ 68,488$ 0%Transfers to Reserves (incl interest) (1,100,642)$ (1,039,710)$ (1,007,210)$ (997,757)$ 99%Transfers from Reserves 937,600$ 897,600$ -$ -$ 0%Transfers from Trust Funds 58,383$ 58,383$ -$ -$ 0%Suspense Items and Other Adjustments -$ -$ -$ 23,858$ Amount Attributable to Financing Activities (300,872)$ (279,939)$ (1,105,242)$ (1,070,766)$

LESS Net Current Assets Year to Date -$ -$ 3,436,294$ 3,436,294$

STATEMENT OF FINANCIAL ACTIVITY

Page 5


EstBudget B/Fwd Actual B/Fwd Actual

01-Jul-16 01-Jul-16 31-Dec-16

CURRENT ASSETS

Cash and Cash EquivalentsUnrestricted Municipal - Cash on Hand 3,500$ 3,500$ 3,700$ Unrestricted Municipal - Cash at Bank 367,572$ 367,572$ 1,029,566$ Reserve Funds 1,706,448$ 1,706,448$ 2,640,002$ Restricted Funds (Unspent Grants) 238,036$ 238,036$ 252,358$ Restricted Funds (Unspent Loan Funds) -$ -$ 11,953$

2,315,556$ 2,315,556$ 3,937,578$ Trade and Other ReceivablesRates and Rates Rebates 377,902$ 377,902$ 1,513,506$ ESL Receivable (36,064)$ (36,064)$ 15,347$ Sundry Debtors 291,611$ 291,611$ 772,242$ Other Receivables 140,032$ 140,032$ 7,320$ GST Receivable -$ -$ (33,890)$ Inventories 87,667$ 87,667$ 62,024$ Provision for Doubtful Debts -$ -$ -$

861,149$ 861,149$ 2,336,549$

TOTAL CURRENT ASSETS 3,176,705$ 3,176,705$ 6,274,127$

LESS CURRENT LIABILITIES

Trade and Other PayablesESL Liability 3,817$ 3,817$ (97,756)$ Sundry Creditors (413,617)$ (413,617)$ (68,124)$ Other Creditors (4,097)$ (4,097)$ (33,284)$ GST Liability (11,400)$ (11,400)$ 6,147$ Accrued Interest on Debentures (10,000)$ (10,000)$ (4,814)$ Accrued Salaries and Wages -$ -$ -$ (435,297)$ (435,297)$ (197,831)$

Less: Cash - Reserves & Restricted (1,706,448)$ (1,706,448)$ (2,640,002)$

NET CURRENT ASSET POSITION 1,034,960$ 1,034,960$ 3,436,294$

Note 1 - NET CURRENT ASSETS

Page 6

Reserve Opening Interest Transfer Transfer Closing Description Balance (Est.) Earned to Muni to Reserve Balance

1-Jul-16 31-Dec-16Employee Reserve 71,690$ 845$ -$ 25,000$ 97,535$ Plant Replacement Reserve 645,679$ 10,148$ -$ 515,000$ 1,170,827$ Drainage and Water Management Reserve 78,274$ 684$ -$ -$ 78,959$ Hockey Ground Carpet Replacement -$ 157$ -$ 18,000$ 18,157$ Mount Barker Swimming Pool Revitalisation Reserve 32,000$ 822$ -$ 62,000$ 94,822$ Waste Management Reserve 144,228$ 1,261$ -$ -$ 145,489$ Computer Software/Hardware Upgrade Reserve 50,887$ 445$ -$ -$ 51,332$ Mount Barker Regional Saleyards Capital Improvements Reserve 138,473$ 1,945$ -$ 84,000$ 224,418$ Mount Barker Regional Saleyards Operating Loss Reserve 113,190$ 1,479$ -$ 56,000$ 170,669$ Building Renewal Reserve 176,112$ 1,715$ -$ 20,000$ 197,826$ Outstanding Land Resumptions Reserve 35,047$ 306$ -$ -$ 35,353$ Natural Disaster Reserve 212$ 352$ -$ 40,000$ 40,564$ Plantagenet Medical Centre Reserve 125,441$ 1,726$ -$ 72,000$ 199,168$ Spring Road Roadworks Reserve 51,121$ 447$ -$ -$ 51,568$ Community Resource Centre Building Reserve -$ 63$ -$ 7,200$ 7,263$ Museum Complex Shingle Roof Reserve -$ 577$ -$ 66,000$ 66,577$ Standpipe Reserve -$ 83$ -$ 9,500$ 9,583$ Totals 1,662,354$ 23,057$ -$ 974,700$ 2,660,111$

Notes:The above reserve accounts are supported by cash held in banking institutions. All moneys set aside in a reserve account are restricted to the purpose the account was originally intended,and cannot be used for the day-to-day running of the Shire of Plantagenet. The purpose of theseaccounts can only be changed under specific conditions (Absolute majority of Council, Public Notice etc.)

PURPOSE OF RESERVE ACCOUNTS

Employee Entitlements Reserve

Plant Replacement ReserveTo fund the purchase of works vehicles, plant and machineryDrainage and Water Management ReserveTo fund the planning and construction of drainage and water management projectsLand Rehabilitation ReserveFor the rehabilitation of the old saleyards site on Woogenellup RoadMount Barker Swimming Pool Revitalisation ReserveFor capital works associated with the revitalisation of the Mount Barker Memorial Swimming PoolWaste Management ReserveFor the funding of waste management infrastructure and major items of associated plant and equipmentComputer Software/Hardware Upgrade ReserveFor the upgrade of business system software and hardware with latest versions and additional functionalityMount Barker Regional Saleyards Capital Improvements Reserve

Mount Barker Regional Saleyards Operating Loss Reserve

Outstanding Land Resumptions ReserveFor old / outstanding obligations for land resumptions associated with road realignments and the likeNatural Disaster ReserveFor the Council's proportion of natural disaster events in the Shire of PlantagenetPlantagenet Medical Centre Reserve

Spring Road Roadworks ReserveFor the construction of roadworks in Spring Road, Porongurup as required by the relevant subdivision conditionCommunity Resource Centre Building ReserveTo contribute to the maintenance, renewal, refurbishment and improvements to the Mount Barker Community Resource CentreMuseum Complex Shingle Roof ReserveTo fund the renewal of shingle roofs on buildings at the Mount Barker Historical Museum complexStandpipe ReserveTo fund the repair, renewal and upgrade of water standpipes

Note 2 - SUMMARY OF RESERVE TRANSACTIONS

For the renewal, refurbishments and improvements to the Plantagenet Medical Centre

Building Renewal Reserve

To fund capital works at the Mount Barker Regional Saleyards

To fund sick, annual and long service leave entitlements for former staff and unplanned payments of annual leave and long service leave

To require the Saleyards to operate in a self sufficient manner by retaining a proportion of operating surpluses to fund operating deficits

To fund major planned building reneal projects

Page 7


Investment Date Identification Form Investment Amount

Interest Rate Maturity Date Status Interest

Earnings

10-May-2016 Bendigo TD 376,539$ 2.50% 10-Jul-2016 Matured 1,475$ 11-May-2016 Bendigo 1932031 TD 500,000$ 2.10% 11-Jul-2016 Matured 1,922$ 10-May-2016 Bendigo 1930130 TD 300,000$ 2.65% 11-Jul-2016 Matured 1,172$ 10-Jul-2016 Bendigo 150294262 TD 378,014$ 2.50% 10-Sep-2016 Matured 1,473$ 11-Jul-2016 Bendigo 1989126 TD 500,000$ 2.10% 11-Aug-2016 Matured 828$ 25-Aug-2016 Bendigo 2029098 TD 500,000$ 2.40% 25-Nov-2016 Matured 3,025$ 25-Aug-2016 Bendigo 2028983 TD 500,000$ 2.40% 25-Nov-2016 Matured 3,025$ 25-Aug-2016 Bendigo 2029099 TD 500,000$ 2.10% 25-Oct-2016 Matured 1,755$ 25-Aug-2016 CBA 36577207/1 TD 500,000$ 2.50% 24-Nov-2016 Matured 3,082$ 25-Aug-2016 CBA 36577207/2 TD 500,000$ 2.50% 24-Nov-2016 Matured 3,082$ 25-Aug-2016 CBA 36577207/3 TD 500,000$ 2.50% 24-Nov-2016 Matured 3,082$ 11-Aug-2016 Bendigo 2017670 TD 500,000$ 2.45% 11-Nov-2016 Matured 3,088$ 10-Sep-2016 Bendigo 150294262 TD 379,487$ 2.30% 10-Dec-2016 Matured 2,170$ 25-Nov-2016 Bendigo 211516 TD 500,000$ 2.35% 27-Feb-201725-Nov-2016 Bendigo 211517 TD 500,000$ 2.35% 27-Feb-201711-Nov-2016 Bendigo 2102604 TD 500,000$ 2.35% 13-Feb-201724-Nov-2016 CBA 36577207 TD 500,000$ 2.24% 23-Jan-201724-Nov-2016 CBA 36577207 TD 500,000$ 2.24% 23-Jan-201724-Nov-2016 CBA 36577207 TD 500,000$ 2.24% 23-Jan-201710-Dec-2016 Bendigo 150294262 TD 381,657$ 2.15% 10-Mar-2017

29,179$ 45,042$

95,000$ Total Budget YTD

Total Budget

Note 3 - INVESTMENT DETAILS

Total Interest Earned YTD

Page 8


Budget Variance $

Budget Variance % Primary Reason

OPERATING EXPENDITUREMembers of Council

20026.0029 Other Operating Expenses - Conferences & Training 8,619$ 115% SEGRA conference attendance and expenses. Variance reducing.Overheads Administration

20276.0265 Financial Expenses - Fringe Benefits Tax 72,913$ 324% Fringe Benefit instalment amounts have amounted to $75,553 based on 2015/2016 liability. Interest payments to ATO have amounted to $19,859, being amended general interest charge from 2014 and 2015 recalculation of FBT liability.

20049.0064 Other Expenses - Insurances 5,505$ 14% Additional insurances and valuation updates.Waste Disposal Sites

20165.0052 Building & Grounds (PC) - Grounds Maintenance 56,547$ 30% Higher than predicted operating expenditure at tip sites, including Seal at O'Neil Tip entrance and Hydraulic Solar Lid at Rocky Gully Tip. Insurance payout of $8,752 received.

Public Halls and Civic Centres20193.0010 Building & Grounds (PC) - Building Maintenance 13,172$ 132% District Hall expenditure including connection gas, phone, electricity and staff time.20193.0052 Building & Grounds (PC) - Grounds Maintenance 5,154$ 206% Additional mowing maintenance at grounds following heavy seasonal rains. Variance expected to reduce.

Parks and Recreation Grounds20211.0010 Building Mtce (PC) - Building Maintenance 5,373$ 27% Repair lighting fault at Sounness Park $5,019.57. 20212.0047 Parks Mtce (PC) - Facilities Maintenance 26,979$ 13% Turf Management and reticulation Sounness Park.

Other Recreation and Culture21111.0011 Building & Grounds (PC) - Building Operating 9,459$ 21% Synergy expenses increased due to increased electricity usage at Resource Centre. Synergy Accounts reimbursed by Resource Centre.

Road Maintenance20225.0126 Road Maintenance - General 251,282$ 33% Extensive road work required due to unusual rain and weather events. Possible recovery of some additional storm damage costs.

Public Works Overheads20261.0312 Office Expenses - Other Operating Costs 15,862$ 159% Talis Assessment of Waste Management Services, annual budget exceeded.

Plant Operation Costs20266.0351 Employee Costs - Apprentice / Trainee 8,619$ 23% New turf management apprentice, will be addressed in next budget review.

OPERATING INCOMEOther General Purpose Funding

10009.0066 Interest on Reserve Funds 10,743$ -32% Lower than predicted interest return on investments.Rates

10004.0069 Rates Penalties & Fees - Legal Costs Reimbursed 7,072$ -22% Reimbursement of fees less than budgeted, relative to a lower amount than budgeted on Legal Expenditure.Rec. Centre

11102.0227 Reimbursements - Education Dep't 8,267$ -49% Cleaning costs reduced therefore less reimbursement received from Education Department. To be addressed at budget reviewOther Recreation and Culture

10126.0397 Grant Income - Kidsport Program 50,000$ 0% Awaiting DSR to sign new Grant agreement. Building Control

10155.0247 Other Revenue - BCITF Levy 6,748$ -54% Building applications less than anticipated conversely BCITF levy payments less than anticipated.CAPITAL EXPENDITURERoad Construction - Own Source

51276.0250 Roadworks - Minor Renewal 12,592$ 10% Higher value on road renewal component of road maintenance to date, budget variance of 10% expected to reduce.

The following are the explanations of material variance between Budget YTD and Actual YTD figures for the current month.

2. Income less than 90% of (monthly) budget, to a minimum of $5,000.00.

Note 4 - MATERIAL VARIANCE EXPLANATION

In accordance with Regulation 34 of the Local Government (Financial Management) Regulations, the Council must adopt a percentage over (or under) which a budget variance would be considered material when it reviews the monthly financial statements and accept the annual budget review.The Council has resolved that the following be adopted for reporting material variances in assessing statements of financial activity for the 2016/2017 financial year:

1. Expenditure in excess of 10% of (monthly) budget, to a minimum of $5,000.00.

Page 9



Officer Number 30-Jun-2017 30-Jun-2017 31-Dec-2016 31-Dec-2016 PROGRAM 3 - GENERAL PURPOSE FUNDING

RATESOperating Expenditure

Employee Costs - Salaries DCEO 20000.0130 (61,932)$ (61,932)$ (30,966)$ (30,430)$ Employee Costs - Superannuation DCEO 20000.0141 (5,762)$ (5,762)$ (2,881)$ (2,871)$ Employee Costs - Uniforms, Clothing & Accessories DCEO 20000.0266 (400)$ (400)$ (200)$ -$ Employee Costs - Workers Compensation Insurance DCEO 20000.0043 (1,997)$ (1,997)$ (1,997)$ (1,758)$ Office Expenses - Printing & Stationery DCEO 20005.0103 (5,000)$ (5,000)$ (2,500)$ (1,393)$ Other Expenses - Bank Fees & Charges DCEO 20009.0007 (8,000)$ (8,000)$ (4,000)$ (4,697)$ Other Expenses - Donations DCEO 20009.0255 (900)$ (900)$ (900)$ (887)$ Other Expenses - FESA Levy DCEO 20009.0256 (4,000)$ (4,000)$ (4,000)$ -$ Other Expenses - Rate Recovery / Legal Costs DCEO 20009.0071 (70,000)$ (70,000)$ (35,000)$ (27,076)$ Other Expenses - Other Operating Costs DCEO 20009.0312 (1,000)$ (1,000)$ (500)$ (1,100)$ Other Expenses - Title Searches DCEO 20009.0148 (500)$ (500)$ (250)$ -$ Other Expenses - Valuation Expenses DCEO 20009.0156 (30,000)$ (30,000)$ -$ (2,478)$ Other Expenses - Refund of Overpayment DCEO 20009.0378 (1,000)$ (1,000)$ (500)$ -$ Admin Services Allocation ACCOUNTANT 20017.0308 (135,983)$ (135,983)$ (67,992)$ (73,720)$ Sub-total - Cash (326,474)$ (326,474)$ (151,686)$ (146,410)$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 20020.0309 (185)$ (185)$ (93)$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 20020.0310 (245)$ (245)$ (123)$ -$ Sub-total - Non Cash (430)$ (430)$ (215)$ -$


Operating Income General Rate GRV - Rates DCEO 10000.0414 2,030,576$ 2,030,576$ 2,030,576$ 2,030,576$ General Rate GRV - Prepaid Rates - Rates Paid In Advance DCEO 10000.0415 -$ -$ -$ -$ General Rate GRV - Interim Rates and Adjustments DCEO 10000.0490 -$ 40,517$ 20,258$ 41,374$ General Rate GRV - Write Offs DCEO 10000.0102 -$ -$ -$ -$ General Rate UV - Rates DCEO 10001.0414 4,381,044$ 4,381,044$ 4,381,044$ 4,381,042$ General Rate UV - Prepaid Rates - Rates Paid In Advance DCEO 10001.0415 -$ -$ -$ -$ General Rate UV - Interim Rates and Adjustments DCEO 10001.0490 -$ 20,312$ 10,156$ 21,571$ General Rate UV - Write Offs DCEO 10001.0102 -$ -$ -$ (5)$ Other Revenue - FESA Administrative Fee DCEO 10006.0222 4,100$ 4,100$ 4,100$ 4,000$ Other Revenue - Reprint Rates Notice DCEO 10006.0017 -$ -$ -$ 45$ Other Revenue - Supply RSA Number DCEO 10006.0023 200$ 200$ 100$ -$ Other Revenue - Rate Search DCEO 10006.0111 20,000$ 20,000$ 10,000$ 6,643$ Rates Penalties & Fees - Instalment Admin Fee DCEO 10004.0062 15,000$ 15,000$ 7,500$ 15,668$ Rates Penalties & Fees - Instalment Interest DCEO 10004.0063 20,000$ 20,000$ 10,000$ 19,431$ Rates Penalties & Fees - Legal Costs Reimbursed DCEO 10004.0069 65,000$ 65,000$ 32,500$ 25,428$ ▼ 7,072$ -22%Rates Penalties & Fees - Legal Costs Adjustments DCEO 10004.0070 -$ -$ -$ -$



Page 10



Officer Number 30-Jun-2017 30-Jun-2017 31-Dec-2016 31-Dec-2016



Rates Penalties & Fees - Penalty Interest DCEO 10004.0095 45,000$ 45,000$ 22,500$ 18,430$ Rates Penalties & Fees - Penalty Interest Adjustments DCEO 10004.0096 -$ -$ -$ -$ Deferred Rates - Pensioner Deferred Rates Interest DCEO 10005.0098 1,300$ 1,300$ 650$ (56)$ Deferred ESL - Pensioner Deferred ESL Interest ACCOUNTANT 10012.0097 70$ 70$ 35$ (3)$


OTHER GENERAL PURPOSE FUNDING

Transfers to Reserve Funds Transfers to Reserve Funds DCEO 50301.0398 (1,035,642)$ (974,710)$ (974,710)$ (974,700)$ Transfer Interest to Reserve Funds DCEO 50301.0399 (65,000)$ (65,000)$ (32,500)$ (23,057)$

Total Transfers to Reserve Funds (1,100,642)$ (1,039,710)$ (1,007,210)$ (997,757)$

Operating Expenditure Other Expenses - Grants Submission Fees DCEO 20022.0257 -$ -$ -$ -$ Interest Paid on Trust Funds DCEO 20022.0243 (500)$ (500)$ (250)$ -$ Admin Services Allocation DCEO 20278.0308 (50,765)$ (50,765)$ (25,383)$ (27,521)$


Operating Income Grants Commission Grant - Equalisation - Untied DCEO 10007.0212 727,819$ 727,819$ 363,910$ 363,124$ Local Road Grant - Main Roads Tied Grant DCEO 10008.0212 182,100$ 182,100$ 182,100$ 198,951$ Grants Commission Grant - Road Maintenance - Untied DCEO 10008.0211 844,582$ 844,582$ 422,291$ 421,500$ Interest on Municipal Investments DCEO 10009.0067 30,000$ 30,000$ 11,242$ 8,378$ Interest on Reserve Funds DCEO 10009.0066 65,000$ 65,000$ 33,800$ 23,057$ ▼ 10,743$ -32%Share Dividends DCEO 10009.0221 1,200$ 1,200$ 600$ -$


TOTAL GENERAL PURPOSE FUNDING CAPITAL EXPENSES -$ -$ -$ -$ TOTAL GENERAL PURPOSE FUNDING CAPITAL INCOME -$ -$ -$ -$

TOTAL GENERAL PURPOSE FUNDING OPERATING EXPENSES (378,169)$ (378,169)$ (177,533)$ (173,931)$ TOTAL GENERAL PURPOSE FUNDING OPERATING INCOME 8,432,991$ 8,493,820$ 7,543,362$ 7,579,153$

Page 11






PROGRAM 4 - GOVERNANCE

MEMBERS OF COUNCIL Capital Expenditure

Purchase Vehicle - Governance MGR WORKS 50401.0006 -$ -$ -$ -$ Total Capital Expenditure -$ -$ -$ -$

Capital Income

Trade In Vehicle - Governance MGR WORKS 40401.0105 -$ -$ -$ -$ Total Capital Income -$ -$ -$ -$


Other Operating Expenses - Advertising EXEC SEC 20026.0003 (2,000)$ (2,000)$ (1,000)$ (168)$ Other Operating Expenses - Citizenship Ceremonies EXEC SEC 20026.0352 (1,000)$ (1,000)$ (500)$ (532)$ Other Operating Expenses - Conferences & Training DCEO 20026.0029 (15,000)$ (15,000)$ (7,500)$ (16,119)$ ▲ 8,619$ 115%Other Operating Expenses - Councillors Incidental Expenses DCEO 20026.0031 (20,000)$ (20,000)$ (10,000)$ (9,930)$ Other Operating Expenses - Local Government Convention DCEO 20026.0032 (10,000)$ (10,000)$ (10,000)$ (4,023)$ Other Operating Expenses - Deputy President's Allowance DCEO 20026.0037 (1,641)$ (1,641)$ (821)$ (821)$ Other Operating Expenses - Elected Members - Sitting Fees DCEO 20026.0042 (78,790)$ (78,790)$ (39,395)$ (39,942)$ Other Operating Expenses - President's Allowance DCEO 20026.0081 (6,565)$ (6,565)$ (3,283)$ (2,735)$ Other Operating Expenses - Public Liability Insurance DCEO 20026.0108 (6,200)$ (6,200)$ (6,200)$ (5,532)$ Other Operating Expenses - Subscriptions DCEO 20026.0258 (22,000)$ (22,000)$ (22,000)$ (21,264)$ Other Operating Expenses - Travelling Allowance DCEO 20026.0084 (4,000)$ (4,000)$ (2,000)$ (618)$ Other Operating Expenses - WALGA State Councillor Payments DCEO 20026.0332 (2,000)$ (2,000)$ (1,000)$ -$ Vehicle Running Costs - Elected Members MGR WORKS 20401.0182 (4,000)$ (4,000)$ (2,000)$ (1,681)$ Other Expenses - Elections - Professional Services DCEO 20025.0030 -$ -$ -$ -$ Admin Services Allocation ACCOUNTANT 20402.0308 (123,051)$ (123,051)$ (61,526)$ (66,710)$ Sub-total - Cash (296,247)$ (296,247)$ (167,224)$ (170,075)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20284.0034 (100)$ (100)$ (50)$ -$ Non Cash Expenses - Depreciation - Plant & Equipment ACCOUNTANT 20284.0036 (4,200)$ (4,200)$ (2,100)$ (3,386)$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20284.0078 -$ -$ -$ -$ Sub-total - Non Cash (4,300)$ (4,300)$ (2,150)$ (3,386)$


Operating Income Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10171.0106 -$ -$ -$ -$ Other Revenue - WALGA State Councillor Receipts DCEO 10173.0407 2,000$ 2,000$ 1,000$ 1,986$


Page 12






OTHER GOVERNANCE Operating Expenditure

Employee Costs - VROC Executive Officer Salaries CEO 20029.0130 (36,254)$ (36,254)$ (18,127)$ (17,670)$ Employee Costs - VROC Executive Officer Superannuation CEO 20029.0141 (5,120)$ (5,120)$ (2,560)$ -$ Employee Costs - VROC Uniforms, Clothing & Accessories CEO 20029.0266 -$ -$ -$ -$ Employee Costs - VROC Workers Compensation Insurance CEO 20029.0043 (1,928)$ (1,928)$ (1,928)$ $ (1,697)Refreshments & Receptions - Meals and Refreshments EXEC SEC 20030.0083 (12,000)$ (12,000)$ (6,000)$ (7,300)$ Refreshments & Receptions - Presentations & Receptions EXEC SEC 20030.0263 (6,000)$ (6,000)$ (3,000)$ (1,845)$ Vehicle Running Costs - Motor Vehicle Allocations CEO 20031.0182 -$ -$ -$ -$ Office Expenses - Minute Binding DCEO 20032.0262 (4,000)$ (4,000)$ (2,000)$ -$ Other Expenses - Additional Audit Costs DCEO 20033.0260 (7,000)$ (7,000)$ (3,500)$ (5,800)$ Other Expenses - Audit Fees DCEO 20033.0259 (23,000)$ (23,000)$ (11,500)$ (14,428)$ Other Expenses - CEO Donations CEO 20033.0255 (3,000)$ (3,000)$ (1,500)$ (150)$ Other Expenses - Community Assistance DCEO 20033.0365 (1,000)$ (1,000)$ (500)$ -$ Other Expenses - Other Operating Costs CEO 20033.0312 (7,000)$ (7,000)$ (3,500)$ (4,465)$ Other Expenses - Professional Services DCEO 20033.0030 -$ -$ -$ -$ Other Expenses - Promotional Material & Public Relations EXEC SEC 20033.0261 (1,000)$ (1,000)$ (500)$ (1,020)$ Other Expenses - Regional Co-operation Dev. Program CEO 20033.0367 (20,000)$ (20,000)$ (10,000)$ (1,759)$ Admin Services Allocation ACCOUNTANT 20034.0308 (378,653)$ (378,653)$ (201,327)$ (208,680)$ Sub-total - Cash (505,955)$ (505,955)$ (265,942)$ (264,815)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20035.0034 (400)$ (400)$ (200)$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20035.0035 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Plant & Equipment ACCOUNTANT 20035.0036 -$ -$ -$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20035.0078 -$ -$ -$ -$ Sub-total - Non Cash (400)$ (400)$ (200)$ -$


Page 13






Operating Income Other Revenue - Forfeited Deposits DCEO 10018.0050 -$ -$ -$ -$ Other Revenue - Other Operating Income EXEC SEC 10018.0232 1,000$ 1,000$ 500$ 62$ Other Revenue - Photocopying DCEO 10018.0100 -$ -$ -$ 15$ Other Revenue - Contribution to FBT DCEO 10018.0193 4,500$ 4,500$ 2,250$ 5,358$ Other Revenue - Rental - Staff Housing DCEO 10018.0231 3,120$ 3,120$ 1,560$ 1,560$ Other Revenue - Sale of Maps & Publications DCEO 10018.0235 300$ 300$ 150$ 65$ Reimbursements - VROC Exec Officer Salaries DCEO 10016.0219 32,477$ 32,477$ -$ -$ Reimbursements - LSL DCEO 10016.0224 -$ -$ -$ -$ Reimbursements - Other DCEO 10016.0229 50,000$ 50,000$ 25,000$ 35,770$ Reimbursements - Staff Uniforms DCEO 10016.0223 500$ 500$ 250$ 150$ Contributions - Other Contributions DCEO 10017.0200 -$ -$ -$ -$ Sub-total - Cash 91,897$ 91,897$ 29,710$ 42,979$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10015.0106 -$ -$ -$ -$



Loan Repayment - Loan No. 90 - New Admin Centre ACCOUNTANT 50405.0331 (139,380)$ (139,380)$ (69,690)$ (68,690)$ Total Principal Repayments (139,380)$ (139,380)$ (69,690)$ (68,690)$


Financial Expenses - Loan No. 90 - New Admin Centre ACCOUNTANT 20405.0331 (103,467)$ (103,467)$ (54,623)$ (50,167)$ Total Operating Expenditure (103,467)$ (103,467)$ (54,623)$ (50,167)$

Page 14






OVERHEADS - ADMINISTRATION

Capital Expenditure Administration Building (PC) - Building Renewal BLDG SRVR 50402.0252 (10,000)$ (10,000)$ (5,000)$ (6,552)$ Purchase Vehicle - CEO MGR WORKS 50416.0006 -$ -$ -$ -$ Purchase Vehicle - DCEO MGR WORKS 50417.0006 (52,000)$ (41,577)$ (41,577)$ (41,954)$ New Computer Software DCEO 50412.0006 -$ -$ -$ -$ Computer Hardware Replacement Program DCEO 50419.0006 (25,000)$ (25,000)$ (20,000)$ (20,665)$ Refurbishment - Lot 337 Martin Street - Council Homes BLDG SRVR 51431.0252 (35,853)$ (35,853)$ (17,927)$ (6,380)$ Admin Building - Repaint south façade walls / timberwork BLDG SRVR 50409.0252 (6,800)$ (6,800)$ -$ -$ Administration Building - Install Carpet Tiles BLDG SRVR 51679.0252 (9,000)$ (9,000)$ -$ -$ Administration Building - Smoke Detection System BLDG SRVR 51681.0252 (7,500)$ (7,500)$ (7,500)$ (6,475)$


Capital Income Transfers from Reserve Funds DCEO 40415.0486 18,000$ 18,000$ -$ -$ Trade In Vehicle - CEO MGR WORKS 40416.0105 -$ -$ -$ -$ Trade In Vehicle - DCEO MGR WORKS 40417.0105 16,000$ 9,545$ 9,545$ 9,545$


Operating Expenditure Employee Costs - Conferences & Training DCEO 20047.0029 (20,000)$ (20,000)$ (10,000)$ (12,171)$ Employee Costs - Medicals & Vaccinations DCEO 20047.0275 (1,000)$ (1,000)$ (500)$ -$ Employee Costs - Relief Staff / Contractors DCEO 20047.0264 -$ -$ -$ -$ Employee Costs - Salaries DCEO 20047.0130 (991,279)$ (991,279)$ (495,640)$ (496,780)$ Employee Costs - Staff Recruitment Expenses DCEO 20047.0138 -$ -$ -$ -$ Employee Costs - Superannuation DCEO 20047.0141 (132,127)$ (132,127)$ (66,064)$ (65,735)$ Employee Costs - Travel & Accommodation EXEC SEC 20047.0267 (10,000)$ (10,000)$ (5,000)$ (8,016)$ Employee Costs - Uniforms, Clothing & Accessories DCEO 20047.0266 (6,000)$ (6,000)$ (3,000)$ (3,943)$ Employee Costs - Long Service Leave Disbursements DCEO 20047.0311 -$ -$ -$ -$ Employee Costs - Workers Compensation Insurance DCEO 20047.0043 (33,217)$ (33,217)$ (33,217)$ (29,233)$ Financial Expenses - Bank Fees & Charges ACCOUNTANT 20276.0007 (8,000)$ (8,000)$ (4,000)$ (4,697)$ Financial Expenses - Dishonoured Deposits ACCOUNTANT 20276.0040 (100)$ (100)$ (50)$ -$ Financial Expenses - GST ACCOUNTANT 20276.0057 (50)$ (50)$ (25)$ -$ Financial Expenses - Overdraft Interest ACCOUNTANT 20276.0092 -$ -$ -$ -$ Financial Expenses - Receipt Rounding ACCOUNTANT 20276.0112 (10)$ (10)$ (5)$ (3)$ Financial Expenses - Fringe Benefits Tax ACCOUNTANT 20276.0265 (45,000)$ (45,000)$ (22,500)$ (95,413)$ ▲ 72,913$ 324%Office Expenses - Advertising EXEC SEC 20048.0003 (15,000)$ (15,000)$ (7,500)$ (7,338)$ Office Expenses - Advertising - Staff Vacancies EXEC SEC 20048.0274 (3,000)$ (3,000)$ (1,500)$ -$ Office Expenses - Computer Equipment Maintenance DCEO 20048.0269 (26,000)$ (26,000)$ (13,000)$ (15,608)$ Office Expenses - Minor Furniture & Equipment Purchases DCEO 20048.0085 (8,000)$ (8,000)$ (8,000)$ (1,518)$ Office Expenses - Office Equipment Maintenance DCEO 20048.0268 (13,000)$ (13,000)$ (6,500)$ (4,343)$

Page 15






Office Expenses - Other Operating Costs DCEO 20048.0312 (14,000)$ (14,000)$ (7,000)$ (4,452)$ Office Expenses - Postage & Freight DCEO 20048.0271 (15,000)$ (15,000)$ (7,500)$ (11,570)$ Office Expenses - Printing & Stationery DCEO 20048.0103 (43,000)$ (43,000)$ (43,000)$ (21,473)$ Office Expenses - Software Support Contracts DCEO 20048.0270 (120,000)$ (120,000)$ (85,000)$ (88,481)$ Office Expenses - Telephone DCEO 20048.0144 (26,000)$ (26,000)$ (13,000)$ (12,607)$ Other Expenses - Insurances DCEO 20049.0064 (40,000)$ (40,000)$ (40,000)$ (45,505)$ ▲ 5,505$ 14%Other Expenses - Legal Expenses CEO 20049.0071 (10,000)$ (10,000)$ (5,000)$ (4,081)$ Other Expenses - Professional Services DCEO 20049.0273 (40,000)$ (40,000)$ (23,000)$ (25,887)$ Other Expenses - Strategic Plan CEO 20049.0289 (10,000)$ (10,000)$ (5,000)$ -$ Other Expenses - Subscriptions DCEO 20049.0258 (1,000)$ (1,000)$ (500)$ (1,490)$ Other Expenses - GIS Data Upgrade DCEO 20049.0292 (2,000)$ (2,000)$ (1,000)$ -$ Building & Grounds (PC) - Building Maintenance BLDG SRVR 20036.0010 (35,000)$ (35,000)$ (17,500)$ (15,306)$ Building & Grounds (PC) - Building Operating BLDG SRVR 20036.0011 (50,000)$ (50,000)$ (32,000)$ (36,438)$ Building & Grounds (PC) - Staff Housing - Building Maintenance BLDG SRVR 20411.0010 (5,000)$ (5,000)$ (2,500)$ (3,303)$ Building & Grounds (PC) - Staff Housing - Building Operating BLDG SRVR 20411.0011 (5,000)$ (5,000)$ (3,200)$ (4,392)$ Building & Grounds (PC) - Staff Housing - Grounds Maintenance MGR WORKS 20411.0052 (6,000)$ (6,000)$ (3,000)$ (4,629)$ Vehicle Running Costs - Motor Vehicle Allocations MGR WORKS 20413.0182 (10,000)$ (10,000)$ (5,000)$ (4,740)$ Sub-total - Cash (1,743,783)$ (1,743,783)$ (969,700)$ (1,029,151)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20051.0034 (35,000)$ (35,000)$ (17,500)$ (4,283)$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20051.0035 (130,000)$ (130,000)$ (65,000)$ (66,477)$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 20051.0036 (10,000)$ (10,000)$ (5,000)$ (4,132)$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 20051.0188 (2,600)$ (2,600)$ (1,300)$ (1,292)$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 20051.0309 (15,624)$ (15,624)$ (7,812)$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 20051.0310 (14,650)$ (14,650)$ (7,325)$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20051.0078 (6,835)$ (6,835)$ (6,835)$ -$ Sub-total - Non Cash (214,709)$ (214,709)$ (110,772)$ (76,184)$

Sub-total Operating Expenditure (1,958,492)$ (1,958,492)$ (1,080,472)$ (1,105,335)$ Less Administration Costs Allocated ACCOUNTANT 20420.0350 1,958,492$ 1,958,492$ 1,080,472$ 1,065,584$

Total Operating Expenditure -$ -$ -$ (39,751)$

TOTAL GOVERNANCE AND ADMIN. CAPITAL EXPENSES (146,153)$ (135,730)$ (92,004)$ (82,026)$ TOTAL GOVERNANCE AND ADMIN. CAPITAL INCOME 34,000$ 27,545$ 9,545$ 9,545$

TOTAL GOVERNANCE AND ADMIN. OPERATING EXPENSES (910,369)$ (910,369)$ (490,138)$ (528,194)$ TOTAL GOVERNANCE AND ADMIN. OPERATING INCOME 93,897$ 93,897$ 30,710$ 44,965$

Page 16






PROGRAM 5 - LAW, ORDER & PUBLIC SAFETY

FIRE PREVENTION - COUNCIL Capital Expenditure

Purchase Vehicle - Community Emergency Services Manager MGR WORKS 50520.0006 (45,000)$ (45,000)$ (45,000)$ (39,877)$ Fire Shed - Denbarker MGR COMM SVCS 50529.0252 (87,925)$ (195,892)$ -$ -$ Sub-total - Cash (132,925)$ (240,892)$ (45,000)$ (39,877)$ Grant Income (Non Cash) - Kendenup BFB Fire Truck CESM 50501.0006 (325,000)$ (325,000)$ -$ -$ Sub-total - Non Cash (325,000)$ (325,000)$ -$ -$


Capital Income Trade In Vehicle - Community Emergency Services Manager MGR WORKS 40520.0105 18,000$ 18,000$ 18,000$ 17,591$ Grant Income (Non Cash) - Kendenup BFB Fire Truck MGR COMM SVCS 10511.0441 325,000$ 325,000$ -$ -$ Grant Income (Non Cash) - Denbarker BFB Shed MGR COMM SVCS 10511.0505 81,020$ 188,987$ -$ -$


Operating Expenditure Employee Costs - Conferences & Training CESM 20072.0029 (1,000)$ (1,000)$ (500)$ -$ Employee Costs - Salaries CESM 20072.0130 (35,646)$ (35,646)$ (17,823)$ (14,416)$ Employee Costs - Superannuation CESM 20072.0141 (10,258)$ (10,258)$ (5,129)$ (5,875)$ Employee Costs - Workers Compensation Insurance DCEO 20072.0043 (1,158)$ (1,158)$ (1,158)$ (1,020)$ Employee Costs - Uniforms, Clothing & Accessories CESM 20072.0266 (400)$ (400)$ (200)$ -$ Employee Costs - CESM - Reimbursable Salaries MGR COMM SVCS 20072.0296 (88,893)$ (88,893)$ (44,447)$ (42,993)$ Employee Costs - CESM - On Costs MGR COMM SVCS 20072.0297 (9,146)$ (9,146)$ (4,573)$ (3,996)$ Office Expenses - Advertising CESM 20073.0003 (2,000)$ (2,000)$ (1,000)$ (912)$ Other Expenses - Other Operating Costs CESM 20074.0312 (10,000)$ (13,870)$ (6,935)$ (4,815)$ Vehicle Running Costs - Motor Vehicle Allocations MGR WORKS 20071.0182 (10,000)$ (10,000)$ (5,000)$ (3,325)$ Fire Units - Replacement Tyres & Rims CESM 20071.0173 (7,200)$ (7,200)$ (3,600)$ -$ Fire Control & Hazard Reduction - Firebreak Inspections RANGER 20077.0277 (14,000)$ (14,000)$ (7,000)$ -$ Fire Control & Hazard Reduction - Hazard Reduction CESM 20077.0276 (30,000)$ (30,000)$ (15,000)$ (19,644)$ Fire Control & Hazard Reduction - Emergency Responses CESM 20077.0379 (12,000)$ (12,000)$ (6,000)$ (3,252)$ Firebreak Enforcement - Reimburseable CESM 20077.0398 (15,000)$ (15,000)$ (7,500)$ (360)$ Admin Services Allocation ACCOUNTANT 20075.0308 (93,425)$ (93,425)$ (46,713)$ (50,648)$ Sub-total - Cash (340,126)$ (343,996)$ (172,577)$ (151,255)$

Page 17






Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20076.0034 (1,500)$ (1,500)$ (750)$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20076.0035 (31,500)$ (31,500)$ (15,750)$ (16,240)$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 20076.0036 (350,000)$ (350,000)$ (175,000)$ (120,521)$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 20076.0188 -$ -$ -$ -$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 20076.0309 (229)$ (229)$ (115)$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 20076.0310 (61)$ (61)$ (31)$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20076.0078 -$ -$ -$ -$ Sub-total - Non Cash (383,290)$ (383,290)$ (191,645)$ (136,761)$


Operating Income Grant Income - Emergency Services CESM 10039.0159 -$ 3,870$ 1,935$ 3,870$ Contributions - Other CESM 10042.0200 -$ -$ -$ -$ Other Revenue - Fines & Penalties CESM 10043.0049 5,000$ 5,000$ 833$ -$ Other Revenue - CESM Reimbursable Salary & Oncost MGR COMM SVCS 10043.0219 49,020$ 49,020$ 24,510$ 32,271$ Other Revenue - Fines & Penalties Adjustments ACCOUNTANT 10043.0472 -$ -$ -$ -$ Other Revenue - Sale of Surplus Materials CESM 10043.0406 -$ -$ -$ -$ Reimbursements - Firebreaks ACCOUNTANT 10041.0225 15,000$ 15,000$ -$ -$ Sub-total - Cash 69,020$ 72,890$ 27,278$ 36,141$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10040.0106 1,096$ 1,096$ 548$ -$ Sub-total - Non Cash 1,096$ 1,096$ 548$ -$


Page 18






EMERGENCY SERVICES LEVY

Operating Expenditure Bush Fire Brigades Other Expenses - Insurances CESM 20513.0064 (64,500)$ (64,500)$ (64,500)$ (63,395)$ Other Expenses - Maintenance of Plant & Equipment CESM 20513.0278 (1,000)$ (1,000)$ (500)$ (177)$ Other Expenses - Purchase of Plant / Equipment (< $1,200) CESM 20513.0085 (2,000)$ (2,000)$ (1,000)$ (1,697)$ Other Expenses - Purchase of Plant / Equipment (> $1,200) CESM 20513.0333 (4,000)$ (9,000)$ (4,500)$ (3,889)$ Other Expenses - Other Goods and Services CESM 20513.0312 (16,000)$ (16,000)$ (8,000)$ (6,274)$ Other Expenses - Uniforms, Clothing & Accessories CESM 20513.0266 (14,000)$ (14,000)$ (14,000)$ (8,351)$ Building & Grounds - Building Maintenance CESM 20511.0010 (1,500)$ (1,500)$ (750)$ (5,000)$ Building & Grounds - Utilities CESM 20511.0011 (1,500)$ (1,500)$ (750)$ -$ Vehicle Running Costs - Repairs & Maintenance CESM 20512.0171 (23,940)$ (23,940)$ (11,970)$ (14,878)$


Operating Income Grant Income - FESA Grant CESM 10515.0201 95,080$ 100,080$ 25,020$ 38,745$ Contributions - Bush Fire Brigade Contributions CESM 10516.0195 -$ -$ -$ -$


State Emergency Service: Operating Expenditure

Other Expenses - Insurances CESM 20091.0064 (1,000)$ (1,000)$ (1,000)$ (618)$ Other Expenses - Maintenance of Plant & Equipment CESM 20091.0278 (500)$ (500)$ (250)$ -$ Other Expenses - Other Operating Costs CESM 20091.0312 (9,930)$ (9,930)$ (4,965)$ (5,000)$


Operating Income Grant Revenue - Operating Grant CESM 10055.0089 7,950$ 7,950$ 3,975$ 2,858$ Reimbursements - Other CESM 10053.0229 -$ -$ -$ -$


ANIMAL CONTROL Capital Expenditure

Purchase Vehicle - Ranger MGR WORKS 50511.0006 -$ -$ -$ -$ Dog Pound - Repaint Barge Boards BLDG SRVR 50542.0252 -$ -$ -$ -$


Capital Income Trade In Vehicle - Ranger MGR WORKS 40511.0105 -$ -$ -$ -$


Page 19






Operating Expenditure Employee Costs - Conferences & Training RANGER 20078.0029 (3,000)$ (3,000)$ (1,500)$ (1,404)$ Employee Costs - Salaries RANGER 20078.0130 (55,982)$ (55,982)$ (27,991)$ (28,172)$ Employee Costs - Superannuation RANGER 20078.0141 (7,089)$ (7,089)$ (3,545)$ (3,772)$ Employee Costs - Uniforms, Clothing & Accessories RANGER 20078.0266 (400)$ (400)$ (200)$ -$ Employee Costs - Workers Compensation Insurance DCEO 20078.0043 (1,819)$ (1,819)$ (1,819)$ (1,601)$ Office Expenses - Advertising RANGER 20079.0003 (500)$ (500)$ (250)$ (367)$ Office Expenses - Minor Furniture & Equipment Purchases RANGER 20079.0085 (1,000)$ (1,000)$ (500)$ -$ Office Expenses - Cat Sterilisation Program RANGER 20079.0312 -$ -$ -$ (168)$ Operating Expenses - Other Operating Costs RANGER 20080.0312 (5,000)$ (5,000)$ (2,500)$ (2,317)$ Vehicle Running Costs - Motor Vehicle Allocations MGR WORKS 20514.0182 (3,000)$ (3,000)$ (1,500)$ (1,598)$ Building & Grounds - Building Maintenance RANGER 20083.0010 (2,000)$ (2,000)$ (1,000)$ -$ Building & Grounds - Building Operating RANGER 20083.0011 (500)$ (500)$ (320)$ (40)$ Admin Services Allocation ACCOUNTANT 20081.0308 (49,217)$ (49,217)$ (24,609)$ (26,681)$ Sub-total - Cash (129,507)$ (129,507)$ (65,733)$ (66,120)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20082.0034 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20082.0035 (2,000)$ (2,000)$ (1,000)$ (998)$ Non Cash Expenses - Depreciation - Plant & Equipment ACCOUNTANT 20082.0036 (7,600)$ (7,600)$ (3,800)$ (2,897)$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 20082.0309 (1,646)$ (1,646)$ (823)$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 20082.0310 (989)$ (989)$ (495)$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20082.0078 -$ -$ -$ -$ Sub-total - Non Cash $ (12,235) $ (12,235) $ (6,118) $ (3,895)


Operating Income Other Revenue - Dog Registrations RANGER 10047.0041 15,000$ 15,000$ 10,000$ 10,420$ Other Revenue - Fines & Penalties RANGER 10047.0049 1,000$ 1,000$ 500$ -$ Other Revenue - Fines & Penalties Written Off RANGER 10047.0472 -$ -$ -$ -$ Other Revenue - Pound Fees RANGER 10047.0101 3,000$ 3,000$ 1,500$ 1,357$ Grant Revenue - Animal Control RANGER 10049.0089 -$ -$ -$ -$ Sub-total - Cash $ 19,000 $ 19,000 $ 12,000 $ 11,777 Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10044.0106 -$ -$ -$ -$


Page 20






OTHER LAW, ORDER & PUBLIC SAFETY Operating Expenditure

Employee Costs - Salaries RANGER 20084.0130 (3,860)$ (3,860)$ (1,930)$ (1,055)$ Employee Costs - Superannuation RANGER 20084.0141 (266)$ (266)$ (133)$ -$ Office Expenses - Advertising RANGER 20085.0003 (500)$ (500)$ (250)$ -$ Other Expenses - Roadwise MGR WORKS 20086.0374 (2,000)$ (2,000)$ (1,000)$ -$ Other Expenses - CCTV Camera Maintenance BLDG SRVR 20086.0376 (5,000)$ (5,000)$ (2,500)$ (928)$ Security & Vandalism - Security & Vandalism RANGER 20515.0280 (3,000)$ (3,000)$ (1,500)$ (218)$ Admin Services Allocation ACCOUNTANT 20087.0308 (31,411)$ (31,411)$ (15,706)$ (17,028)$ Sub-total - Cash (46,037)$ (46,037)$ (23,019)$ (19,228)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20088.0034 (8,000)$ (8,000)$ (4,000)$ (3,500)$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20088.0035 (20,000)$ (20,000)$ (10,000)$ (9,763)$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 20088.0036 -$ -$ -$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20088.0078 -$ -$ -$ -$ Sub-total - Non Cash (28,000)$ (28,000)$ (14,000)$ (13,263)$


Operating Income Other Revenue - Fines & Penalties RANGER 10051.0049 -$ -$ -$ -$ Other Revenue - Fines & Penalties Adjustments RANGER 10051.0472 -$ -$ -$ -$ Sub-total - Cash -$ -$ -$ -$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10048.0106 -$ -$ -$ -$


TOTAL LAW, ORDER AND PUBLIC SAFETY CAPITAL EXPENSE (457,925)$ (565,892)$ (45,000)$ (39,877)$ TOTAL LAW, ORDER AND PUBLIC SAFETY CAPITAL INCOME 424,020$ 531,987$ 18,000$ 17,591$

TOTAL LAW, ORDER AND PUBLIC SAFETY OPERATING EXPENSE (1,079,065)$ (1,087,935)$ (585,276)$ (499,802)$ TOTAL LAW, ORDER AND PUBLIC SAFETY OPERATING INCOME 192,146$ 201,016$ 68,821$ 89,521$

Page 21






PROGRAM 7 - HEALTH

HEALTH ADMIN. & INSPECTION

Capital Expenditure Purchase of Vehicle - EHO MGR WORKS 50721.0006 -$ -$ -$ -$


Capital Income Trade In Vehicle - EHO MGR WORKS 40721.0105 -$ 25,000$ 25,000$ 25,000$

Total Capital Income -$ 25,000$ 25,000$ 25,000$

Operating Expenditure Employee Costs - Conferences & Training EHO 20111.0029 (2,500)$ (2,500)$ (1,250)$ -$ Employee Costs - Salaries EHO 20111.0130 (166,714)$ (147,627)$ (73,814)$ (73,167)$ Employee Costs - Superannuation EHO 20111.0141 (22,356)$ (22,356)$ (11,178)$ (6,251)$ Employee Costs - Relief Salaries EHO 20111.0264 -$ -$ -$ (39)$ Employee Costs - Uniforms, Clothing & Accessories EHO 20111.0266 (800)$ (800)$ (400)$ (391)$ Employee Costs - Workers Compensation Insurance DCEO 20111.0043 (5,418)$ (5,418)$ (5,418)$ (4,768)$ Office Expenses - Advertising EHO 20112.0003 (500)$ (500)$ (250)$ -$ Office Expenses - Telephone EHO 20112.0144 (2,000)$ (2,000)$ (1,000)$ (429)$ Other Expenses - Other Operating Costs EHO 20113.0312 (4,000)$ (4,000)$ (2,000)$ (1,532)$ Vehicle Running Costs - Motor Vehicle Allocations MGR WORKS 20711.0182 (14,000)$ (14,000)$ (7,000)$ (7,060)$ Admin Services Allocation ACCOUNTANT 20114.0308 (35,265)$ (35,265)$ (17,633)$ (19,117)$ Sub-total - Cash (253,553)$ (234,466)$ (119,942)$ (112,755)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20115.0034 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20115.0035 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 20115.0036 (5,600)$ (5,600)$ (2,800)$ (2,514)$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 20115.0309 (1,941)$ (1,941)$ (971)$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 20115.0310 (1,094)$ (1,094)$ (547)$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20115.0078 -$ -$ -$ -$ Sub-total - Non Cash (8,635)$ (8,635)$ (4,318)$ (2,514)$


Page 22






Operating Income Other Revenue - Caravan Park Fees EHO 10069.0428 400$ 400$ 200$ 652$ Other Revenue - Health Liquor Cert (Section 39) Fees EHO 10069.0431 100$ 100$ 50$ -$ Other Revenue - Licence Fees EHO 10069.0072 200$ 200$ 100$ -$ Other Revenue - Lodging Houses Fees EHO 10069.0429 1,250$ 1,250$ 625$ -$ Other Revenue - Offensive Trades Fees EHO 10069.0430 2,500$ 2,500$ 2,500$ (596)$ Other Revenue - Other Fees EHO 10069.0248 2,350$ 2,350$ 1,175$ 178$ Reimbursements - Salaries EHO 10067.0219 60,525$ 60,525$ 20,175$ 24,068$ Reimbursements - Other EHO 10067.0229 50$ 50$ 50$ -$ Sub-total - Cash 67,375$ 67,375$ 24,875$ 24,301$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10066.0106 -$ -$ -$ -$


PREVENTIVE SERVICES - OTHER

Capital Expenditure Medical Centre (PC) - Building Renewal BLDG SRVR 50550.0252 (5,000)$ (5,000)$ (2,500)$ -$


Capital Income Transfers from Reserve Funds DCEO 40724.0486 -$ -$ -$ -$


Operating Expenditure Building & Grounds (PC) - Building Maintenance BLDG SRVR 20122.0010 (2,000)$ (2,000)$ (1,000)$ (2,186)$ Building & Grounds (PC) - Building Operating BLDG SRVR 20122.0011 (8,000)$ (8,000)$ (5,120)$ (4,041)$ Building & Grounds (PC) - Grounds Maintenance MGR WORKS 20122.0052 (3,000)$ (3,000)$ (1,500)$ (728)$ Admin Services Allocation ACCOUNTANT 20124.0308 (27,804)$ (27,804)$ (13,902)$ (15,072)$ Sub-total - Cash (40,804)$ (40,804)$ (21,522)$ (22,026)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20125.0034 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20125.0035 (59,000)$ (59,000)$ (29,500)$ (29,252)$ Non Cash Expenses - Depreciation - Plant & Equipment ACCOUNTANT 20125.0036 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 20125.0188 (2,000)$ (2,000)$ (1,000)$ (892)$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20125.0078 -$ -$ -$ -$ Sub-total - Non Cash (61,000)$ (61,000)$ (30,500)$ (30,143)$


Page 23






Operating Income Other Income - Medical Centre Lease Rental ACCOUNTANT 10072.0230 72,000$ 72,000$ 36,000$ 36,531$ Sub-total - Cash 72,000$ 72,000$ 36,000$ 36,531$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10073.0106 -$ -$ -$ -$


TOTAL HEALTH CAPITAL EXPENSES (5,000)$ (5,000)$ (2,500)$ -$ TOTAL HEALTH CAPITAL INCOME -$ 25,000$ 25,000$ 25,000$

TOTAL HEALTH OPERATING EXPENSES (363,992)$ (344,905)$ (176,282)$ (167,437)$ TOTAL HEALTH OPERATING INCOME 139,375$ 139,375$ 60,875$ 60,832$

Page 24






PROGRAM 8 - EDUCATION & WELFARE

OLD PRE-SCHOOL (Booth Street) Operating Income

Other Income ACCOUNTANT 10811.0230 -$ -$ -$ -$ Total Operating Income -$ -$ -$ -$

Operating Expenditure Building & Grounds (PC) - Building Operating - Preschool BLDG SRVR 20131.0011 (1,000)$ (1,000)$ (1,000)$ (1,650)$ Sub-total - Cash (1,000)$ (1,000)$ (1,000)$ (1,650)$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20130.0078 -$ -$ -$ -$


OTHER EDUCATION

Operating Expenditure Other Expenses - Donations DCEO 20134.0255 (3,900)$ (3,900)$ (3,900)$ (3,900)$ Other Expenses - Disbursement of Rental CEO 20134.0286 (19,226)$ (19,226)$ (9,613)$ (12,089)$ Other Expenses - Early Learning and Development Feasibility Project MCS 20134.0298 (18,150)$ (18,150)$ (12,817)$ (12,850)$ Building & Grounds (PC) - Building Maintenance BLDG SRVR 20811.0010 (4,000)$ (4,000)$ (2,000)$ -$ Building & Grounds (PC) - Building Operating BLDG SRVR 20811.0011 (1,000)$ (1,000)$ (640)$ -$ Building & Grounds (PC) - Grounds Maintenance MGR WORKS 20811.0052 -$ -$ -$ -$ Admin Services Allocation ACCOUNTANT 20135.0308 (4,767)$ (4,767)$ (2,384)$ (2,584)$ Sub-total - Cash (51,043)$ (51,043)$ (31,354)$ (31,423)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20136.0034 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20136.0035 (7,500)$ (7,500)$ (3,750)$ (3,457)$ Non Cash Expenses - Depreciation - Plant & Equipment ACCOUNTANT 20136.0036 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 20136.0188 (2,500)$ (2,500)$ (1,250)$ (1,357)$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20136.0078 -$ -$ -$ -$ Sub-total - Non Cash (10,000)$ (10,000)$ (5,000)$ (4,814)$


Operating Income Grant Income - Other Education Grants MGR COMM SVCS 10810.0089 -$ -$ -$ -$ Other Income - Facilities Hire ACCOUNTANT 10812.0046 24,033$ 24,033$ 12,017$ 13,291$ Other Income - Contributions ACCOUNTANT 10812.0242 -$ -$ -$ -$ Sub-total - Cash 24,033$ 24,033$ 12,017$ 13,291$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10079.0106 -$ -$ -$ -$


Page 25






CHILD CARE CENTRE Operating Expenditure

Building & Grounds (PC) - Building Maintenance BLDG SRVR 20812.0010 (2,000)$ (2,000)$ (1,000)$ (660)$ Building & Grounds (PC) - Building Operating BLDG SRVR 20812.0011 (3,000)$ (3,000)$ (1,920)$ (1,898)$

Building & Grounds (PC) - Grounds Maintenance MGR WORKS 20812.0052 -$ -$ -$ (78)$ Admin Services Allocation ACCOUNTANT 20140.0308 (1,009)$ (1,009)$ (505)$ (639)$ Sub-total - Cash $ (6,009) $ (6,009) $ (3,425) $ (3,275) Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20141.0034 (500)$ (500)$ (250)$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20141.0035 (20,500)$ (20,500)$ (10,250)$ (10,062)$ Non Cash Expenses - Depreciation - Plant & Equipment ACCOUNTANT 20141.0036 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 20141.0188 (1,000)$ (1,000)$ (500)$ (413)$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20141.0078 -$ -$ -$ -$ Sub-total - Non Cash (22,000)$ (22,000)$ (11,000)$ (10,475)$


OTHER WELFARE Operating Expenditure

Other Expenses - Donations DCEO 20813.0255 (6,500)$ (6,500)$ (6,500)$ (5,500)$ Admin Services Allocation ACCOUNTANT 20814.0308 (1,008)$ (1,008)$ (504)$ (547)$ Sub-total - Cash (7,508)$ (7,508)$ (7,004)$ (6,047)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20152.0034 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20152.0035 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Plant & Equipment ACCOUNTANT 20152.0036 -$ -$ -$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20152.0078 -$ -$ -$ -$ Sub-total - Non Cash -$ -$ -$ -$




Page 26






AGED & DISABLED Capital Income

Principal Repayments - Loan - Plantagenet Village Homes (SS) ACCOUNTANT 40822.0328 115,071$ 115,071$ 57,536$ 57,011$ Total Capital Income 115,071$ 115,071$ 57,536$ 57,011$


Other Expenses - Donations DCEO 20150.0255 (4,550)$ (4,550)$ (4,550)$ (4,550)$ Admin Services Allocation ACCOUNTANT 20145.0308 (20,347)$ (20,347)$ (10,174)$ (11,030)$ Sub-total - Cash $ (24,897) $ (24,897) $ (14,724) $ (15,580) Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20146.0034 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20146.0035 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Plant & Equipment ACCOUNTANT 20146.0036 -$ -$ -$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20146.0078 -$ -$ -$ -$ Non Cash Expenses - Amortisation - HACC Day Centre ACCOUNTANT 20146.0297 -$ -$ -$ -$ Sub-total - Non Cash -$ -$ -$ -$


Operating Income Financial Income - Loan - Plantagenet Village Homes (SS) ACCOUNTANT 10820.0328 35,477$ 35,477$ 17,739$ 13,693$ Grant Income - Collet Barker Court ACCOUNTANT 10821.0542 -$ -$ -$ -$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10085.0106 -$ -$ -$ -$


OTHER EDUCATION


Principal Repayments - Loan 93 - Plantagenet Village Homes (SS) ACCOUNTANT 50822.0328 (115,071)$ (115,071)$ (57,536)$ (57,011)$ Total Principal Repayments (115,071)$ (115,071)$ (57,536)$ (57,011)$


Interest Repayments - Loan 93 - Plantagenet Village Homes (SS) ACCOUNTANT 20805.0328 (35,477)$ (35,477)$ (17,739)$ (13,496)$ Total Operating Expenditure (35,477)$ (35,477)$ (17,739)$ (13,496)$

TOTAL EDUCATION AND WELFARE CAPITAL EXPENSE -$ -$ -$ -$ TOTAL EDUCATION AND WELFARE CAPITAL INCOME 115,071$ 115,071$ 57,536$ 57,011$

TOTAL EDUCATION AND WELFARE OPERATING EXPENSE (157,934)$ (157,934)$ (91,244)$ (86,760)$ TOTAL EDUCATION AND WELFARE OPERATING INCOME 59,510$ 59,510$ 29,755$ 26,984$

Page 27






PROGRAM 10 - COMMUNITY AMENITIES

DOMESTIC REFUSE COLLECTION Operating Expenditure

Refuse Collection & Recycling MGR WORKS 20159.0334 (192,340)$ (192,340)$ (96,170)$ (96,067)$ Admin Services Allocation ACCOUNTANT 20157.0308 (23,803)$ (23,803)$ (11,902)$ (12,904)$ Sub-total - Cash (216,143)$ (216,143)$ (108,072)$ (108,971)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20158.0034 (6,000)$ (6,000)$ (3,000)$ (2,200)$ Non Cash Expenses - Depreciation - Plant & Equipment ACCOUNTANT 20158.0036 -$ -$ -$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20158.0078 -$ -$ -$ -$ Sub-total - Non Cash (6,000)$ (6,000)$ (3,000)$ (2,200)$


Operating Income Other Revenue - Penalty Interest ACCOUNTANT 10094.0095 500$ 500$ 250$ 466$ Other Revenue - Refuse Service Adjustments ACCOUNTANT 10094.0412 500$ 500$ 250$ (1,472)$ Other Revenue - Refuse Service ACCOUNTANT 10094.0119 304,395$ 304,395$ 304,395$ 304,395$ Other Revenue - Sale of Surplus Materials & Scrap MGR WORKS 10094.0406 2,000$ 22,000$ 11,000$ 30,768$ Sub-total - Cash 307,395$ 327,395$ 315,895$ 334,157$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10091.0106 -$ -$ -$ -$


Page 28






WASTE DISPOSAL SITES Capital Expenditure

O'Neill Road Tip Site - e-Waste Solution MGR WORKS 51610.0252 (5,000)$ (5,000)$ (5,000)$ (55)$ Rocky Gully Tip - Improve Ramp MGR WORKS 51682.0252 (7,000)$ (7,000)$ -$ -$ Porongurup Transfer Station - Security Exclusion Fence MGR WORKS 51683.0252 (25,000)$ (25,000)$ -$ -$


Capital Income Transfers from Reserve Funds DCEO 41001.0486 -$ -$ -$ -$ Grants & Contributions - Waste Disposal Sites MGR COMM SVCS 41003.0450 -$ -$ -$ -$


Operating Expenditure Employee Costs - Salaries MGR WORKS 20160.0130 (168,015)$ (168,015)$ (84,008)$ (85,024)$ Employee Costs - Superannuation MGR WORKS 20160.0141 (3,218)$ (3,218)$ (1,609)$ (1,481)$ Employee Costs - Workers Compensation Insurance ACCOUNTANT 20160.0043 (2,583)$ (2,583)$ (2,583)$ (2,274)$ Employee Costs - Uniforms, Clothing & Accessories MGR WORKS 20160.0266 (400)$ (400)$ -$ -$ Other Expenses - Telephone MGR WORKS 20162.0144 (500)$ (500)$ (250)$ (26)$ Other Expenses - Water Monitoring MGR WORKS 20162.0285 (15,000)$ (15,000)$ (7,500)$ (4,365)$ Building & Grounds (PC) - Grounds Maintenance MGR WORKS 20165.0052 (375,000)$ (375,000)$ (187,500)$ (244,047)$ ▲ 56,547$ 30%Admin Services Allocation ACCOUNTANT 20163.0308 (38,880)$ (38,880)$ (19,440)$ (21,077)$ Sub-total - Cash (603,596)$ (603,596)$ (302,890)$ (358,292)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20164.0034 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20164.0035 (10,800)$ (10,800)$ (5,400)$ (5,736)$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 20164.0036 (25,500)$ (25,500)$ (12,750)$ (10,133)$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 20164.0188 (8,800)$ (8,800)$ (4,400)$ (4,764)$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20164.0078 -$ -$ -$ -$ Sub-total - Non Cash (45,100)$ (45,100)$ (22,550)$ (20,633)$


Operating Income Other Revenue - Penalty Interest ACCOUNTANT 10816.0095 -$ -$ -$ 26$ Other Revenue - Fee Adjustments ACCOUNTANT 10816.0412 -$ -$ -$ -$ Other Revenue - Tipping Fees MGR WORKS 10098.0147 70,000$ 70,000$ 35,000$ 45,554$ Sub-total - Cash 70,000$ 70,000$ 35,000$ 45,580$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10095.0106 -$ -$ -$ -$


Page 29






SANITATION OTHER Operating Income

Other Income - Septic Tank Fees EHO 11011.0408 6,500$ 6,500$ 3,250$ 4,012$ Total Operating Income 6,500$ 6,500$ 3,250$ 4,012$

PROTECTION OF THE ENVIRONMENT Operating Expenditure

Abandoned Vehicles RANGER 21015.0288 (3,000)$ (3,000)$ (1,500)$ (200)$ Admin Services Allocation ACCOUNTANT 21016.0308 (1,301)$ (1,301)$ (651)$ (704)$


Operating Income Other Income - Fines & Penalties RANGER 11012.0049 -$ -$ -$ 178$ Other Income - Reimbursements - Other RANGER 11012.0229 -$ -$ -$ -$

Total Operating Income -$ -$ -$ 178$

TOWN PLANNING Capital Expenditure

Purchase Vehicle - Mgr Development Services MGR WORKS 51012.0006 (53,000)$ (46,652)$ (46,652)$ (46,652)$ Purchase Vehicle - Planning Officer MGR WORKS 51013.0006 (20,275)$ (20,275)$ -$ -$


Capital Income Transfers from Reserve Funds DCEO 41010.0486 -$ -$ -$ -$ Trade In Vehicle - Mgr Development Services MGR WORKS 41011.0105 30,000$ 28,182$ 28,182$ 28,182$ Trade In Vehicle - Planning Officer MGR WORKS 41012.0105 19,270$ 19,270$ -$ -$


Page 30






Operating Expenditure Employee Costs - Conferences & Training MGR DEV SVCS 20171.0029 (3,500)$ (3,500)$ (1,750)$ (1,515)$ Employee Costs - Salaries MGR DEV SVCS 20171.0130 (246,913)$ (246,913)$ (123,457)$ (116,272)$ Employee Costs - Superannuation MGR DEV SVCS 20171.0141 (34,996)$ (34,996)$ (17,498)$ (17,143)$ Employee Costs - Uniforms, Clothing & Accessories MGR DEV SVCS 20171.0266 (1,200)$ (1,200)$ (600)$ (274)$ Employee Costs - Workers Compensation Insurance DCEO 20171.0043 (7,829)$ (7,829)$ (7,829)$ (6,890)$ Office Expenses - Advertising MGR DEV SVCS 20172.0003 (8,000)$ (8,000)$ (4,000)$ (1,581)$ Office Expenses - Telephone MGR DEV SVCS 20172.0144 (500)$ (500)$ (250)$ (124)$ Other Expenses - Boundary Surveys MGR DEV SVCS 20173.0291 -$ -$ -$ -$ Other Expenses - Minor Furniture & Equipment Purchases MGR DEV SVCS 20173.0085 (1,000)$ (1,000)$ (500)$ -$ Other Expenses - Cycleway Study MGR DEV SVCS 20173.0290 (7,500)$ (7,500)$ (3,750)$ (4,500)$ Other Expenses - Other Operating Costs MGR DEV SVCS 20173.0312 (1,500)$ (1,500)$ (750)$ (134)$ Other Expenses - Professional Services MGR DEV SVCS 20173.0030 (10,000)$ (10,000)$ (5,000)$ (3,120)$ Other Expenses - Boundary Adjustments/Amalgamations MGR DEV SVCS 20173.0019 (20,000)$ (20,000)$ (10,000)$ -$ Vehicle Running Costs - Motor Vehicle Allocations MGR WORKS 21014.0182 (10,000)$ (10,000)$ (5,000)$ (5,342)$ Admin Services Allocation ACCOUNTANT 20174.0308 (72,238)$ (72,238)$ (36,119)$ (39,162)$ Sub-total - Cash (425,176)$ (425,176)$ (216,503)$ (196,058)$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 20175.0309 (5,527)$ (5,527)$ (2,764)$ -$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 20175.0036 (10,700)$ (10,700)$ (5,350)$ (5,750)$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 20175.0310 (4,625)$ (4,625)$ (2,313)$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20175.0078 (4,767)$ (4,767)$ (4,767)$ -$ Sub-total - Non Cash (25,619)$ (25,619)$ (15,193)$ (5,750)$


Operating Income Reimbursements - Other (Advertising) MGR DEV SVCS 10103.0229 1,000$ 1,000$ 500$ -$ Reimbursements - Salaries ACCOUNTANT 10103.0219 -$ -$ -$ -$ Other Revenue - Development Application Fee MGR DEV SVCS 10105.0038 12,000$ 12,000$ 6,000$ 5,913$ Other Revenue - Enquiry Fee MGR DEV SVCS 10105.0409 100$ 100$ 50$ -$ Other Revenue - Planning Liquor Cert (Section 40) MGR DEV SVCS 10105.0417 200$ 200$ 100$ -$ Other Revenue - Rezoning Fees MGR DEV SVCS 10105.0234 5,000$ 5,000$ 2,500$ 4,840$ Other Revenue - Subdivision Clearance MGR DEV SVCS 10105.0139 2,000$ 2,000$ 1,000$ 730$ Sub-total - Cash 20,300$ 20,300$ 10,150$ 11,483$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10102.0106 14,478$ 14,478$ -$ -$


Page 31






CEMETERIES Capital Expenditure

Mount Barker Cemetery - Entry Statement MGR WORKS 51684.0252 (5,000)$ (5,000)$ -$ -$ Total Capital Expenditure (5,000)$ (5,000)$ -$ -$


Building & Grounds (PC) - Cemeteries Maintenance MGR WORKS 20181.0052 (80,000)$ (80,000)$ (40,000)$ (44,232)$ Admin Services Allocation ACCOUNTANT 20179.0308 (7,374)$ (7,374)$ (3,687)$ (3,998)$ Sub-total - Cash (87,374)$ (87,374)$ (43,687)$ (48,230)$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20180.0035 (4,700)$ (4,700)$ (2,350)$ (2,347)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20180.0036 -$ -$ -$ (233)$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 20180.0188 (800)$ (800)$ (400)$ (339)$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20180.0078 -$ -$ -$ -$ Sub-total - Non Cash (5,500)$ (5,500)$ (2,750)$ (2,920)$


Operating Income Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10107.0106 -$ -$ -$ -$ Other Income - Cemetery Fees & Charges ACCOUNTANT 11013.0237 50,000$ 50,000$ 24,750$ 27,450$


OTHER COMMUNITY AMENITIES

Capital Expenditure CCTV Expansion MGR DEV SVCS 51485.0006 (8,543)$ (8,543)$ (8,543)$ -$


Capital Income Grants & Contributions - CCTV MGR DEV SVCS 41014.0450 -$ -$ -$ -$


Page 32






Operating Expenditure Public Conveniences (PC) - Building Maintenance BLDG SRVR 21017.0010 (7,000)$ (7,000)$ (3,500)$ (2,404)$ Public Conveniences (PC) - Building Operating BLDG SRVR 21017.0011 (19,000)$ (19,000)$ (12,160)$ (10,978)$ Public Conveniences (PC) - Grounds Maintenance MGR WORKS 21017.0052 -$ -$ -$ (314)$ Caravan Waste Dump Point - Maintenance EHO 21020.0052 (1,500)$ (1,500)$ (750)$ (135)$ Admin Services Allocation ACCOUNTANT 21019.0308 (9,685)$ (9,685)$ (4,843)$ (5,251)$ Sub-total - Cash (37,185)$ (37,185)$ (21,253)$ (19,081)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 21018.0034 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 21018.0035 (5,500)$ (5,500)$ (2,750)$ (2,590)$ Non Cash Expenses - Depreciation - Plant & Equipment ACCOUNTANT 21018.0036 -$ -$ -$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 21018.0078 -$ -$ -$ -$ Sub-total - Non Cash (5,500)$ (5,500)$ (2,750)$ (2,590)$




TOTAL COMMUNITY AMENITIES CAPITAL EXPENSES (123,818)$ (117,470)$ (60,195)$ (46,706)$ TOTAL COMMUNITY AMENITIES CAPITAL INCOME 49,270$ 47,452$ 28,182$ 28,182$

TOTAL COMMUNITY AMENITIES OPERATING EXPENSES (1,461,494)$ (1,461,494)$ (740,797)$ (765,627)$ TOTAL COMMUNITY AMENITIES OPERATING INCOME 468,673$ 488,673$ 389,045$ 422,859$

Page 33






PROGRAM 11 - RECREATION & CULTURE

PUBLIC HALLS & CIVIC CENTRES Capital Expenditure

Halls (PC) - Building Renewal BLDG SRVR 51406.0252 (5,000)$ (5,000)$ (2,500)$ (4,909)$ Plantagenet District Hall Upgrade MGR COMM SVCS 50424.0252 (255,981)$ (453,339)$ (190,981)$ (188,146)$ Narrikup Hall - Replace Windows BLDG SRVR 51685.0252 (2,000)$ (2,000)$ (2,000)$ -$


Capital Income Transfers from Reserve Funds DCEO 41017.0486 -$ -$ -$ -$ Grants & Contributions - District Hall Upgrade MGR COMM SVCS 41018.0489 247,673$ 445,031$ 197,358$ 273,281$


Operating Expenditure Building & Grounds (PC) - Building Maintenance BLDG SRVR 20193.0010 (20,000)$ (20,000)$ (10,000)$ (23,172)$ ▲ 13,172$ 132%Building & Grounds (PC) - Building Operating BLDG SRVR 20193.0011 (45,000)$ (45,000)$ (28,800)$ (28,791)$ Building & Grounds (PC) - Grounds Maintenance MGR WORKS 20193.0052 (5,000)$ (5,000)$ (2,500)$ (7,654)$ ▲ 5,154$ 206%Other Expenses - Maintenance Project Management BLDG SRVR 20190.0368 -$ -$ -$ -$ Other Expenses - Minor Furniture and Equipment BLDG SRVR 20190.0085 (2,000)$ (2,000)$ (1,000)$ -$ Other Expenses - Rocky Gully Hall BLDG SRVR 20190.0360 (2,000)$ (2,000)$ (2,000)$ -$ Other Expenses - Donations DCEO 20190.0255 (1,000)$ (1,000)$ (500)$ -$ Admin Services Allocation ACCOUNTANT 20191.0308 (38,034)$ (38,034)$ (19,017)$ (20,620)$ Sub-total - Cash (113,034)$ (113,034)$ (63,817)$ (80,237)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20192.0034 (1,000)$ (1,000)$ (500)$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20192.0035 (200,500)$ (200,500)$ (100,250)$ (96,207)$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 20192.0036 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 20192.0188 (1,500)$ (1,500)$ (750)$ (750)$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20192.0078 -$ -$ -$ -$ Sub-total - Non Cash (203,000)$ (203,000)$ (101,500)$ (96,957)$


Operating Income Other Revenue - Kamballup Hall ACCOUNTANT 10109.0424 100$ 100$ 50$ -$ Other Revenue - Kendenup Hall ACCOUNTANT 10109.0420 500$ 500$ 250$ 179$ Other Revenue - Narrikup Hall ACCOUNTANT 10109.0421 200$ 200$ 100$ 349$ Other Revenue - Plantagenet District Hall ACCOUNTANT 10109.0418 1,000$ 1,000$ 500$ 98$ Other Revenue - Porongurup Hall ACCOUNTANT 10109.0423 500$ 500$ 250$ 742$ Other Revenue - Woogenellup Hall ACCOUNTANT 10109.0425 -$ -$ -$ -$ Sub-total - Cash 2,300$ 2,300$ 1,150$ 1,368$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10106.0106 -$ -$ -$ -$


Page 34






MOUNT BARKER SWIMMING POOL Capital Expenditure

Swimming Pool (PC) - Building Renewal BLDG SRVR 51407.0252 (2,500)$ (2,500)$ (1,250)$ -$ HWS Timers POOL MGR 51410.0252 (1,000)$ (1,000)$ -$ -$ Renew / Replace Shade Structures POOL MGR 50427.0252 (2,998)$ (2,998)$ -$ -$ Replace Chlorination Equipment POOL MGR 51686.0252 (7,000)$ (7,000)$ (7,000)$ (7,403)$


Capital Income Grants & Contributions - Swimming Pool MGR COMM SVCS 41040.0450 -$ -$ -$ -$


Operating Expenditure Employee Costs - Conferences & Training POOL MGR 20194.0029 (3,500)$ (3,500)$ (1,750)$ (1,965)$ Employee Costs - Salaries POOL MGR 20194.0130 (150,654)$ (150,654)$ (75,327)$ (75,671)$ Employee Costs - Superannuation POOL MGR 20194.0141 (20,215)$ (20,215)$ (10,108)$ (10,778)$ Employee Costs - Uniforms, Clothing & Accessories POOL MGR 20194.0266 (1,200)$ (1,200)$ (600)$ (800)$ Employee Costs - Workers Compensation Insurance DCEO 20194.0043 (4,896)$ (4,896)$ (4,896)$ (4,309)$ Other Expenses - Professional Services MGR COMM SVCS 20196.0030 (11,500)$ (11,500)$ (11,500)$ (11,598)$ Other Expenses - Kiosk Supplies POOL MGR 20196.0295 (15,000)$ (15,000)$ (7,500)$ (5,892)$ Other Expenses - Minor Furniture & Equipment Purchases POOL MGR 20196.0085 (5,500)$ (5,500)$ (2,750)$ (3,244)$ Other Expenses - Other Operating Costs POOL MGR 20196.0312 (5,000)$ (5,000)$ (2,500)$ (3,635)$ Building & Grounds (PC) - Building Maintenance POOL MGR 20199.0010 (6,000)$ (6,000)$ (3,000)$ (4,008)$ Building & Grounds (PC) - Building Operating POOL MGR 20199.0011 (40,000)$ (40,000)$ (25,600)$ (20,317)$ Building & Grounds (PC) - Grounds Maintenance POOL MGR 20199.0052 (2,500)$ (2,500)$ (1,250)$ (545)$ Admin Services Allocation ACCOUNTANT 20197.0308 (43,435)$ (43,435)$ (21,718)$ (23,548)$ Sub-total - Cash $ (309,400) $ (309,400) $ (168,498) $ (166,310)Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20198.0034 (7,500)$ (7,500)$ (3,750)$ (3,553)$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20198.0035 (6,000)$ (6,000)$ (3,000)$ (2,870)$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 20198.0036 (5,000)$ (5,000)$ (2,500)$ (2,417)$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 20198.0188 (112,500)$ (112,500)$ (56,250)$ (56,663)$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 20198.0309 (514)$ (514)$ (257)$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 20198.0310 (1,719)$ (1,719)$ (860)$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20198.0078 -$ -$ -$ -$ Sub-total - Non Cash $ (133,233) $ (133,233) $ (66,617) $ (65,503)


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Operating Income Grant Income Subsidy - Operating Grant POOL MGR 11100.0089 32,000$ 32,000$ 32,000$ 32,000$ Other Revenue - Entry Fees POOL MGR 10113.0044 25,000$ 25,000$ 11,000$ 6,746$ Other Revenue - Facilities Hire POOL MGR 10113.0046 1,000$ 1,000$ 500$ -$ Other Revenue - Other Fees & Charges POOL MGR 10113.0248 -$ -$ -$ -$ Other Revenue - Kiosk Sales POOL MGR 10113.0238 20,000$ 20,000$ 8,000$ 5,404$ Other Revenue - Season passes POOL MGR 10113.0136 17,000$ 17,000$ 8,500$ 16,767$ Sub-total - Cash 95,000$ 95,000$ 60,000$ 60,917$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10110.0106 -$ -$ -$ -$



Page 36






REC.CENTRE Capital Expenditure

Gym & Other Equipment MGR COMM SVCS 51111.0006 (10,000)$ (10,000)$ (2,500)$ (2,349)$ Total Capital Expenditure (10,000)$ (10,000)$ (2,500)$ (2,349)$

Capital Income

Sale of Equipment MGR COMM SVCS 41111.0105 -$ -$ -$ -$ Total Capital Income -$ -$ -$ -$


Employee Costs - Conferences & Training REC CTR MGR 21100.0029 (3,000)$ (4,300)$ (2,150)$ (398)$ Employee Costs - Salaries REC CTR MGR 21100.0130 (202,539)$ (202,539)$ (101,270)$ (85,414)$ Employee Costs - Superannuation REC CTR MGR 21100.0141 (25,925)$ (25,925)$ (12,963)$ (9,571)$ Employee Costs - Uniforms, Clothing & Accessories REC CTR MGR 21100.0266 (2,000)$ (2,000)$ (1,000)$ (298)$ Employee Costs - Workers Compensation Insurance DCEO 21100.0043 (7,583)$ (7,583)$ (7,583)$ (6,673)$ Employee Costs - Telephone REC CTR MGR 21101.0144 (2,500)$ (2,500)$ (1,250)$ (946)$ Other Expenses - Courses & Programs REC CTR MGR 21102.0298 (8,000)$ (8,000)$ (4,000)$ (3,665)$ Other Expenses - Kiosk Supplies REC CTR MGR 21102.0295 (10,000)$ (10,000)$ (5,000)$ (1,411)$ Other Expenses - Minor Furniture & Equipment Purchases REC CTR MGR 21102.0085 (5,000)$ (5,000)$ (2,500)$ (1,033)$ Other Expenses - Other Operating Costs REC CTR MGR 21102.0312 (15,000)$ (15,000)$ (7,500)$ (5,258)$ Other Expenses - School Holiday Programs REC CTR MGR 21102.0299 (2,000)$ (2,000)$ (1,000)$ -$ Building & Grounds (PC) - Building Maintenance REC CTR MGR 21104.0010 (12,000)$ (12,000)$ (6,000)$ (7,990)$ Building & Grounds (PC) - Building Operating BLDG SRVR 21104.0011 (30,000)$ (30,000)$ (19,200)$ (19,683)$ Building & Grounds (PC) - Grounds Maintenance REC CTR MGR 21104.0052 (1,000)$ (1,000)$ (500)$ -$ Building & Grounds - Building Renewal Projects MGR COMM SVCS 21104.0252 (34,500)$ (34,500)$ (17,250)$ (8,709)$ Admin Services Allocation ACCOUNTANT 21103.0308 (49,089)$ (49,089)$ (24,545)$ (26,615)$ Sub-total - Cash (410,136)$ (411,436)$ (213,710)$ (177,665)$ Non Cash Expenses - Amortisation ACCOUNTANT 21105.0297 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 21105.0034 (14,000)$ (14,000)$ (7,000)$ (936)$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 21105.0035 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 21105.0036 -$ -$ -$ -$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 21105.0309 (2,069)$ (2,069)$ (1,035)$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 21105.0310 (1,257)$ (1,257)$ (629)$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 21105.0078 -$ -$ -$ -$ Sub-total - Non Cash (17,326)$ (17,326)$ (8,663)$ (936)$


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Operating Income Other Income - Entry Fees REC CTR MGR 11101.0044 30,000$ 30,000$ 15,000$ 12,248$ Other Income - Facilities Hire REC CTR MGR 11101.0046 6,000$ 6,000$ 3,000$ 775$ Other Income - Kiosk Sales REC CTR MGR 11101.0238 10,000$ 10,000$ 5,000$ 3,050$ Other Income - Membership Fees REC CTR MGR 11101.0410 65,000$ 65,000$ 32,500$ 33,678$ Other Income - Other Operating Income REC CTR MGR 11101.0232 2,500$ 2,500$ 1,250$ 2,070$ Other Income - Other Programs and Courses REC CTR MGR 11101.0477 5,000$ 5,000$ 2,500$ 600$ Grant Income - Active After School REC CTR MGR 11108.0178 -$ 1,300$ 1,300$ -$ Reimbursements - Education Dep't REC CTR MGR 11102.0227 33,771$ 33,771$ 16,886$ 8,618$ ▼ 8,267$ -49%Sub-total - Cash 152,271$ 153,571$ 77,436$ 61,039$ Non Cash Revenue Recreation Centre - Profit on Sale of Assets ACCOUNTANT 10115.0106 -$ -$ -$ -$


PARKS & RECREATION GROUNDS Capital Expenditure

Sounness Park - Land Purchase (Demon Downs Payment) MGR COMM SVCS 51475.0251 (43,125)$ (43,125)$ (43,125)$ (43,125)$ Centenary Park - We Remember Them Memorial Park MGR WORKS 51511.0251 (28,800)$ (28,800)$ -$ -$ Sounness Park - Playground Equipment MGR WORKS 51609.0251 (2,169)$ (1,969)$ (985)$ (178)$ Frost Park and Demon Downs - Construct Dams MGR WORKS 51567.0251 (87,460)$ (87,460)$ -$ -$ Pump Shed - Government Dam MGR WORKS 50428.0251 (5,000)$ (5,000)$ (2,500)$ -$ Wilson Park - Nature Playground - Irrigation MGR WORKS 50429.0251 (5,000)$ (5,000)$ (2,500)$ -$ Kendenup Agricultural Grounds - Development MGR DEV SVCS 51649.0251 (4,226)$ (45,150)$ (45,150)$ (45,150)$ Sounness Park - Floor Cleaner BLDG SRVR 51651.0006 (3,800)$ (3,800)$ (3,800)$ (3,150)$ Frost Park - Building Upgrade Stage 1 BLDG SRVR 51691.0251 (80,000)$ (80,000)$ -$ -$ Kendenup Playgroup - Retaining Wall BLDG SRVR 51692.0251 (5,000)$ (5,000)$ (5,000)$ (4,545)$ Mount Barker Tennis Courts - Hit Up Wall MGR WORKS 51693.0251 (12,000)$ (12,000)$ -$ -$


Capital Income Principal Repayments - Loan No 91 - Mount Barker Golf Club (SS) ACCOUNTANT 41121.0388 23,370$ 23,370$ 11,685$ 11,477$ Transfers from Reserve Funds DCEO 41127.0486 80,000$ 80,000$ -$ -$ Transfers from Trust Funds DCEO 41122.0243 50,000$ 50,000$ -$ -$ Grants - Storm Water Harvesting - Frost Park MGR COMM SVCS 41120.0203 20,881$ 20,881$ -$ -$ Grants - We Remember Them Memorial Park MGR COMM SVCS 41120.0489 32,353$ 32,353$ -$ -$ Grants - Kendenup Agricultural Grounds Development MGR DEV SVCS 41120.0450 48,000$ 48,000$ 48,000$ 48,000$


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Operating Expenditure Building Mtce (PC) - Building Maintenance BLDG SRVR 20211.0010 (40,000)$ (40,000)$ (20,000)$ (25,373)$ ▲ 5,373$ 27%Building Mtce (PC) - Building Operating BLDG SRVR 20211.0011 (65,000)$ (65,000)$ (41,600)$ (38,821)$ Parks Mtce (PC) - Facilities Maintenance MGR WORKS 20212.0047 (430,000)$ (430,000)$ (215,000)$ (241,979)$ ▲ 26,979$ 13%Parks Mtce (PC) - Facilities Operating MGR WORKS 20212.0048 (25,000)$ (25,000)$ (12,500)$ (7,545)$ Other Expenses - Donations DCEO 20208.0255 (5,650)$ (5,650)$ (2,825)$ (2,600)$ Other Expenses - Professional Services MGR COMM SVCS 20208.0030 -$ -$ -$ -$ Admin Services Allocation ACCOUNTANT 20209.0308 (56,371)$ (56,371)$ (28,186)$ (30,561)$ Sub-total - Cash (622,021)$ (622,021)$ (320,111)$ (346,879)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20210.0034 (1,000)$ (1,000)$ (500)$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20210.0035 (265,000)$ (265,000)$ (132,500)$ (141,104)$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 20210.0036 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 20210.0188 (180,000)$ (180,000)$ (95,000)$ (99,911)$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 20210.0309 -$ -$ -$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 20210.0310 -$ -$ -$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20210.0078 -$ -$ -$ -$ Sub-total - Non Cash (446,000)$ (446,000)$ (228,000)$ (241,015)$


Operating Income Reimbursements - Other DCEO 10118.0229 3,000$ 3,000$ 1,500$ 2,065$ Contributions - Other Contributions DCEO 10119.0200 -$ -$ -$ -$ Other Revenue - Facilities Hire DCEO 10120.0046 -$ -$ -$ (255)$ Other Revenue - Frost Park DCEO 10120.0426 7,000$ 7,000$ 3,500$ 5,241$ Other Revenue - Sounness Park DCEO 10120.0427 5,000$ 5,000$ 2,500$ 3,547$ Financial Income - Loan No 86 - Mount Barker Golf Club (SS) ACCOUNTANT 11103.0329 -$ -$ -$ -$ Financial Income - Loan No 91 - Mount Barker Golf Club (SS) ACCOUNTANT 11103.0388 3,567$ 3,567$ 1,784$ 1,875$ Sub-total - Cash 18,567$ 18,567$ 9,284$ 12,473$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10117.0106 -$ -$ -$ -$



Principal Repayments - Loan 94 - Sounness Park ACCOUNTANT 51152.0467 (34,740)$ (34,740)$ (17,370)$ (17,205)$ Total Principal Repayments (34,740)$ (34,740)$ (17,370)$ (17,205)$


Financial Expenses - Loan 94 - Sounness Park ACCOUNTANT 20207.0467 (12,154)$ (12,154)$ (6,077)$ (5,552)$ Total Operating Expenditure (12,154)$ (12,154)$ (6,077)$ (5,552)$

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LIBRARY SERVICES Mount Barker Library & Art Gallery Capital Expenditure

Building Renewal (PC) BLDG SRVR 50406.0252 (5,000)$ (5,000)$ (2,500)$ (562)$ Total Capital Expenditure (5,000)$ (5,000)$ (2,500)$ (562)$


Employee Costs - Conferences & Training LIBRARIAN 20213.0029 (2,000)$ (2,000)$ (1,000)$ (159)$ Employee Costs - Salaries LIBRARIAN 20213.0130 (118,596)$ (118,596)$ (59,298)$ (64,184)$ Employee Costs - Superannuation LIBRARIAN 20213.0141 (13,894)$ (13,894)$ (6,947)$ (7,465)$ Employee Costs - Uniforms, Clothing & Accessories LIBRARIAN 20213.0266 (1,200)$ (1,200)$ (600)$ (193)$ Employee Costs - Workers Compensation Insurance DCEO 20213.0043 (3,854)$ (3,854)$ (3,854)$ (3,392)$ Office Expenses - Advertising LIBRARIAN 20214.0003 (1,000)$ (1,000)$ (500)$ (139)$ Office Expenses - Office Equipment Maintenance LIBRARIAN 20214.0268 (2,500)$ (2,500)$ (1,250)$ (1,538)$ Office Expenses - Software Support Contracts LIBRARIAN 20214.0270 (12,000)$ (12,000)$ (8,727)$ (602)$ Office Expenses - Printing & Stationery LIBRARIAN 20214.0103 (3,000)$ (3,000)$ (1,500)$ (582)$ Office Expenses - Telephone LIBRARIAN 20214.0144 (4,000)$ (4,000)$ (2,000)$ (1,851)$ Other Expenses - Insurances LIBRARIAN 20215.0064 (500)$ (500)$ (500)$ (372)$ Other Expenses - Regional Library Services LIBRARIAN 20215.0170 (1,500)$ (1,500)$ (750)$ (1,492)$ Other Expenses - Art Restoration LIBRARIAN 20215.0177 (5,000)$ (5,000)$ (2,500)$ -$ Other Expenses - Local Collection LIBRARIAN 20215.0369 (1,000)$ (1,000)$ (500)$ (868)$ Other Expenses - Minor Furniture & Equipment Purchases LIBRARIAN 20215.0085 (5,000)$ (5,000)$ (2,500)$ (178)$ Other Expenses - Library Programs LIBRARIAN 20215.0298 (8,500)$ (8,500)$ (4,250)$ (2,551)$ Other Expenses - Other Operating Costs LIBRARIAN 20215.0312 (5,000)$ (5,000)$ (2,500)$ (1,362)$ Building & Grounds (PC) - Building Maintenance BLDG SRVR 20218.0010 (10,000)$ (10,000)$ (5,000)$ (1,559)$ Building & Grounds (PC) - Building Operating BLDG SRVR 20218.0011 (22,000)$ (22,000)$ (14,160)$ (15,460)$ Building & Grounds (PC) - Grounds Maintenance MGR WORKS 20218.0052 (2,500)$ (2,500)$ (1,250)$ (551)$ Admin Services Allocation ACCOUNTANT 20216.0308 (76,789)$ (76,789)$ (38,395)$ (41,629)$ Sub-total - Cash (299,833)$ (299,833)$ (157,981)$ (146,125)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20217.0034 (12,500)$ (12,500)$ (6,250)$ (2,659)$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20217.0035 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Plant & Equipment ACCOUNTANT 20217.0036 -$ -$ -$ -$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 20217.0309 (2,583)$ (2,583)$ (1,292)$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 20217.0310 (660)$ (660)$ (330)$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20217.0078 -$ -$ -$ -$ Sub-total - Non Cash (15,743)$ (15,743)$ (7,872)$ (2,659)$


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Operating Income Contributions - Other Contributions LIBRARIAN 10123.0200 -$ -$ -$ 1,150$ Other Revenue - Fines & Penalties LIBRARIAN 10124.0049 1,000$ 1,000$ 500$ 212$ Other Revenue - Photocopying LIBRARIAN 10124.0100 2,000$ 2,000$ 1,000$ 1,264$ Other Revenue - Other Fees & Charges LIBRARIAN 10124.0248 500$ 500$ 250$ 427$ Sub-total - Cash 3,500$ 3,500$ 1,750$ 3,052$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10121.0106 -$ -$ -$ -$



OTHER RECREATION & CULTURE Capital Expenditure

Recreation & Cultural Buildings (PC) - Building Renewal BLDG SRVR 50407.0252 (10,000)$ (10,000)$ (5,000)$ (271)$ Museum Complex - Replace Shingle Roofs BLDG SRVR 51535.0252 -$ -$ -$ -$ Community Recreation Centre - New Eaves to Rear of Building BLDG SRVR 50433.0252 (4,500)$ (4,500)$ (2,250)$ -$


Operating Expenditure Employee Costs - Salaries MGR COMM SVCS 20220.0130 (38,589)$ (38,589)$ (19,295)$ (16,842)$ Employee Costs - Superannuation MGR COMM SVCS 20220.0141 (4,390)$ (4,390)$ (2,195)$ (2,187)$ Other Expenses - Community Programs MGR COMM SVCS 20221.0356 (10,000)$ (10,000)$ (5,000)$ (3,811)$ Other Expenses - Donations DCEO 20221.0255 (22,186)$ (22,186)$ (22,186)$ (17,858)$ Other Expenses - Other Operating Costs MGR COMM SVCS 20221.0312 (2,000)$ (2,000)$ (1,000)$ -$ Other Expenses - Club Development Program MGR COMM SVCS 20221.0354 -$ -$ -$ -$ Other Expenses - Kidsport Program MGR COMM SVCS 20221.0397 (57,835)$ (52,098)$ (26,049)$ (3,775)$ Building & Grounds (PC) - Building Maintenance BLDG SRVR 21111.0010 (10,000)$ (10,000)$ (5,000)$ (2,098)$ Building & Grounds (PC) - Building Operating BLDG SRVR 21111.0011 (22,000)$ (55,000)$ (45,100)$ (54,559)$ ▲ 9,459$ 21%Building & Grounds (PC) - Grounds Maintenance MGR WORKS 21111.0052 (1,000)$ (1,000)$ (500)$ -$ Admin Services Allocation ACCOUNTANT 20222.0308 (25,603)$ (25,603)$ (12,802)$ (13,880)$ Sub-total - Cash (193,603)$ (220,866)$ (139,126)$ (115,009)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20223.0034 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20223.0035 (275,000)$ (275,000)$ (137,500)$ (137,796)$ Non Cash Expenses - Depreciation - Plant & Equipment ACCOUNTANT 20223.0036 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 20223.0188 (22,800)$ (22,800)$ (11,400)$ (14,925)$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20223.0078 -$ -$ -$ -$ Sub-total - Non Cash (297,800)$ (297,800)$ (148,900)$ (152,721)$


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Operating Income Grant Income - Sport and Recreation Grants MGR COMM SVCS 10126.0272 -$ -$ -$ -$ Grant Income - Kidsport Program MGR COMM SVCS 10126.0397 50,000$ 50,000$ 50,000$ -$ ▼ 50,000$ 0%Contributions - Other Contributions ACCOUNTANT 10127.0200 -$ -$ -$ 1,000$ Reimbursements - Club Development Officer Program MGR COMM SVCS 11109.0354 25,000$ 25,000$ 25,000$ 25,000$ Reimbursements - Other MGR COMM SVCS 11109.0229 -$ -$ -$ 6,498$ Other Income - Lease Rental ACCOUNTANT 11106.0230 1,105$ 1,105$ 553$ -$ Sub-total - Cash 76,105$ 76,105$ 75,553$ 32,498$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10125.0106 -$ -$ -$ -$


Principal Repayments Principal Repayments - Loan No 91 - MB Golf Club (SS) ACCOUNTANT 51123.0388 (23,370)$ (23,370)$ (11,685)$ (11,477)$

Total Principal Repayments (23,370)$ (23,370)$ (11,685)$ (11,477)$

Operating Expenditure Financial Expenses - Loan No 91 - MB Golf Club (SS) ACCOUNTANT 21112.0388 (3,567)$ (3,567)$ (1,784)$ (1,853)$


TOTAL RECREATION AND CULTURE CAPITAL EXPENSES (582,559)$ (820,641)$ (319,041)$ (299,788)$ TOTAL RECREATION AND CULTURE CAPITAL INCOME 502,277$ 699,635$ 257,043$ 332,757$

TOTAL RECREATION AND CULTURE OPERATING EXPENSES (3,076,850)$ (3,105,413)$ (1,632,653)$ (1,599,421)$ TOTAL RECREATION AND CULTURE OPERATING INCOME 347,743$ 349,043$ 225,172$ 171,346$

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PROGRAM 12 - TRANSPORT

ROAD CONSTRUCTION Capital Expenditure

Regional Road Group Carbarup Road - SLK 0.00 to 3.00 MGR WORKS 51652.0250 (333,000)$ (333,000)$ -$ (463)$ Porongurup Road - SLK 8.20 to 17.21 MGR WORKS 51653.0250 (227,690)$ (227,690)$ -$ (754)$

(560,690)$ (560,690)$ -$ (1,216)$ BLACKSPOT (FEDERAL) O'Neill Rd - Albany Hwy - Slip Lane MGR WORKS 51612.0250 (44,220)$ (44,220)$ (10,000)$ (7,016)$ Lake Matilda Rd - Red Gum Pass Road - Intersection MGR WORKS 51654.0250 (91,420)$ (91,420)$ (25,000)$ (28,046)$ Jutland / Fisher Road Intersection - Intersection MGR WORKS 51655.0250 (68,421)$ (68,421)$ -$ (707)$

(204,061)$ (204,061)$ (35,000)$ (35,769)$ BLACKSPOT (STATE) Deane Street / Oatlands Road - Intersection MGR WORKS 51656.0250 (124,127)$ (124,127)$ -$ (707)$

(124,127)$ (124,127)$ -$ (707)$ COMMODITY ROUTE FUNDING Takalarup Road - SLK 8.84 to 14.55 MGR WORKS 51657.0250 (193,107)$ (202,500)$ -$ -$

(193,107)$ (202,500)$ -$ -$ Roads to Recovery Ormond Road- SLK 0.00 to 1.09 MGR WORKS 51616.0250 (1,963)$ (1,963)$ (982)$ -$ Ingoldby Street - SLK 0.00 to 0.96 MGR WORKS 51617.0250 (1,090)$ (1,090)$ (273)$ -$ Moorilup Road - Entire length MGR WORKS 51620.0250 (32,623)$ (32,623)$ -$ (1,857)$ The Springs Road - SLK 8.00 to 16.23 MGR WORKS 51623.0250 (66,614)$ (66,614)$ (66,614)$ (66,580)$ Perillup Road - SLK 9.40 to 12.45 MGR WORKS 51631.0250 (46,306)$ (46,306)$ -$ -$ O'Neill Rd - Albany Hwy - Slip Lane MGR WORKS 51650.0250 (31,259)$ (31,259)$ -$ (213)$ Ingoldby Street - SLK 0.96 to 1.35 MGR WORKS 51658.0250 (21,300)$ (21,300)$ -$ -$ Martin Street - SLK 0.00 to 0.28 MGR WORKS 51659.0250 (14,600)$ (14,600)$ -$ -$ Chauvel Road - SLK 2.50 to 5.30 MGR WORKS 51660.0250 (126,005)$ (126,005)$ (50,000)$ (52,345)$ Rogers Road - SLK 0.00 to 2.99 MGR WORKS 51661.0250 (37,500)$ (37,500)$ -$ (1,086)$ Barrow Road - SLK 11.00 to 14.91 MGR WORKS 51662.0250 (38,546)$ (38,546)$ -$ -$ Surrey Downs Road - SLK 0.00 to 4.63 MGR WORKS 51663.0250 (30,000)$ (30,000)$ -$ -$ Hay River Road - SLK 5.00 to 8.48 MGR WORKS 51664.0250 (60,000)$ (60,000)$ -$ (1,666)$ Hassell Street (South End) - SLK 2.00 to 2.24 MGR WORKS 51665.0250 (47,350)$ (47,350)$ (5,000)$ (9,652)$ Wandoo Road - SLK 0.00 to 2.43 MGR WORKS 51666.0250 (40,000)$ (40,000)$ -$ -$ Sixpenny Road - SLK 0.00 to 2.09 MGR WORKS 51667.0250 (65,200)$ (65,200)$ -$ (3,615)$ Mondurup Street - SLK0.00 to 0.91 MGR WORKS 51668.0250 (166,533)$ (166,533)$ -$ -$ Moorilup Road - SLK 0.00 to 3.38 MGR WORKS 51669.0250 (128,300)$ (128,300)$ -$ (2,694)$ Seventh Avenue - SLK 0.00 to 0.71 MGR WORKS 51670.0250 (140,032)$ (140,032)$ -$ (1,320)$

(1,095,221)$ (1,095,221)$ (122,868)$ (141,027)$

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Own Resources Pre Construction Future Works MGR WORKS 51201.0250 (30,000)$ (21,500)$ (14,333)$ (18,264)$ Shire Wide Drainage Construction MGR WORKS 51202.0250 (100,000)$ (55,693)$ (27,847)$ -$ Mount Barker Footpath Construction MGR WORKS 51203.0250 (70,000)$ (70,000)$ (17,500)$ (84)$ Footpath - Beverley Road, Kendenup MGR WORKS 51624.0250 (21,111)$ (21,111)$ (7,917)$ (2,529)$ Roadworks - Minor Renewal MGR WORKS 51276.0250 (250,000)$ (250,000)$ (125,000)$ (137,592)$ ▲ 12,592$ 10%Oatlands Road - SLK 0.00 to 1.24 MGR WORKS 51605.0250 (34,986)$ (34,986)$ -$ -$ Langton Road - Lowood Road to Marmion Street MGR WORKS 51606.0250 (91,322)$ (91,322)$ -$ -$ Oatlands Road - SLK 0.00 to 1.24 MGR WORKS 51630.0250 (73,729)$ (20,419)$ -$ -$ Marion Street - SLK 0.00 to 0.56 MGR WORKS 51632.0250 (6,394)$ (6,394)$ (2,398)$ -$ The Springs Road - SLK 0.00 to 8.00 MGR WORKS 51635.0250 (150,835)$ (147,579)$ (45,000)$ (40,575)$ Seymour Road - SLK 3.75 to 8.75 MGR WORKS 51637.0250 (13,904)$ (11,215)$ -$ -$ Lowood Road / Memorial Avenue - Roundabout Repairs MGR WORKS 51671.0250 (17,000)$ (17,000)$ -$ -$ Menston Street - SLK 0.00 to 1.03 MGR WORKS 51672.0250 (150,000)$ (150,000)$ -$ -$ Settlement Road East - SLK 0.00 to 6.89 MGR WORKS 51673.0250 (130,000)$ (130,000)$ -$ (1,678)$ Halsey Road - SLK 0.00 to 5.39 MGR WORKS 51674.0250 (110,000)$ (110,000)$ -$ -$ Blue Lake Road - SLK 2.5 to 11.49 MGR WORKS 51675.0250 (180,000)$ (180,000)$ -$ (3,878)$ Craddock Road - SLK 0.00 to 6.99 MGR WORKS 51676.0250 (140,000)$ (140,000)$ -$ (2,899)$ O'Neill Road - SLK 0.00 to 2.66 MGR WORKS 51677.0250 (66,200)$ (66,200)$ -$ (2,498)$ Albany Highway - Roundabout Approaches MGR WORKS 51678.0250 (5,000)$ (5,000)$ (1,875)$ -$

(1,640,481)$ (1,528,419)$ (241,869)$ (209,997)$

Total Capital Expenditure (3,817,687)$ (3,715,018)$ (399,737)$ (388,716)$

Capital Income Contributions to Roadworks MGR WORKS 41205.0197 -$ -$ -$ -$ Direct Road Grants - Black Spot Funding MGR WORKS 41201.0008 272,072$ 272,072$ -$ -$ Direct Road Grants - Roads to Recovery Grants MGR WORKS 41201.0204 915,366$ 915,366$ -$ -$ Direct Road Grants - TIRES/Commodity Route Grants MGR WORKS 41201.0205 128,738$ 135,000$ 54,000$ 54,000$ Direct Road Grants - State Road Project Grants MGR WORKS 41201.0207 373,793$ 373,793$ 56,897$ 60,717$ Transfers from Reserve Funds DCEO 41202.0486 -$ -$ -$ -$ Transfers from Trust Funds DCEO 41203.0243 -$ -$ -$ -$

Total Capital Income 1,689,969$ 1,696,231$ 110,897$ 114,717$

Page 44






ROAD MAINTENANCE

Operating Expenditure Other Expenses - Asset Management Strategy MGR WORKS 21211.0303 -$ -$ -$ -$ Other Expenses - Professional Services MGR WORKS 21211.0030 (5,000)$ (5,000)$ (2,500)$ -$ Other Expenses - Outstanding Land Resumptions MGR WORKS 21211.0306 -$ -$ -$ -$ Other Expenses - Road Safety Audits MGR WORKS 21211.0305 (5,000)$ (5,000)$ (2,500)$ (4,733)$ Other Expenses - Roman Data Upgrade MGR WORKS 21211.0304 (5,000)$ (5,000)$ (2,500)$ -$ Other Expenses - Signs Audit MGR WORKS 21211.0302 (6,000)$ (6,000)$ (3,000)$ (446)$ Other Expenses - Directional Signage MGR WORKS 21211.0137 (3,500)$ (3,500)$ (1,750)$ (248)$ Road Maintenance - General MGR WORKS 20225.0126 (1,350,000)$ (1,350,000)$ (755,000)$ (1,006,282)$ ▲ 251,282$ 33%Road Maintenance - Tree Pruning MGR WORKS 20225.0390 (170,000)$ (170,000)$ (85,000)$ (62,495)$ Road Maintenance - Edge Patching MGR WORKS 20225.0391 (30,000)$ (30,000)$ (15,000)$ (505)$ Road Maintenance - Slashing and Spraying of Roads MGR WORKS 20225.0392 (30,000)$ (30,000)$ (15,000)$ (9,395)$ Road Maintenance - Storm Damage MGR WORKS 20225.0039 (1,064,074)$ (868,080)$ (868,080)$ (420,914)$ Contribution to Vehicle Crossovers MGR WORKS 20225.0021 (3,000)$ (3,000)$ (1,500)$ -$ Street Lighting - Other Operating Costs MGR WORKS 20227.0312 (70,000)$ (70,000)$ (35,000)$ (35,223)$ Admin Services Allocation ACCOUNTANT 21212.0308 (71,212)$ (71,212)$ (35,606)$ (38,606)$ Sub-total - Cash (2,812,786)$ (2,616,792)$ (1,822,436)$ (1,578,847)$ Non Cash Expenses - Depreciation - Roads ACCOUNTANT 20224.0189 (3,220,000)$ (3,220,000)$ (1,610,000)$ (1,578,725)$ Non Cash Expenses - Depreciation - Footpaths ACCOUNTANT 20224.0190 (75,000)$ (75,000)$ (37,500)$ (36,689)$ Non Cash Expenses - Depreciation - Drainage ACCOUNTANT 20224.0192 (163,000)$ (163,000)$ (81,500)$ (80,571)$ Non Cash Expenses - Loss on Sale of Road Assets ACCOUNTANT 20224.0078 -$ -$ -$ -$ Non Cash Expenses - Loss on Sale of Drainage Assets ACCOUNTANT 20224.0380 -$ -$ -$ -$ Non Cash Expenses - Loss on Sale of Footpath Assets ACCOUNTANT 20224.0382 -$ -$ -$ -$ Sub-total - Non Cash (3,458,000)$ (3,458,000)$ (1,729,000)$ (1,695,985)$

Total Operating Expenditure (6,270,786)$ (6,074,792)$ (3,551,436)$ (3,274,832)$

Page 45






Operating Income Contributions - Contributions to Signage MGR WORKS 10134.0198 -$ -$ -$ -$ Contributions - Other Contributions MGR WORKS 10134.0200 -$ -$ -$ 841$ Contributions - Roadworks Contributions (Storm Damage) MGR WORKS 10134.0197 1,462,276$ 867,898$ 450,000$ 454,013$ Other Income - Directional Signage MGR WORKS 10135.0137 1,000$ 1,000$ 500$ 400$ Sub-total - Cash 1,463,276$ 868,898$ 450,500$ 455,254$ Non Cash Revenue - Profit on Sale of Road Assets ACCOUNTANT 10132.0106 -$ -$ -$ -$ Non Cash Revenue - Profit on Sale of Drainage Assets ACCOUNTANT 10132.0381 -$ -$ -$ -$ Non Cash Revenue - Profit on Sale of Footpath Assets ACCOUNTANT 10132.0383 -$ -$ -$ -$ Non Cash Revenue - Profit on Sale of Parking Assets ACCOUNTANT 10138.0106 -$ -$ -$ -$ Sub-total - Non Cash -$ -$ -$ -$

Total Operating Income 1,463,276$ 868,898$ 450,500$ 455,254$

TOTAL TRANSPORT CAPITAL EXPENSES (3,817,687)$ (3,715,018)$ (399,737)$ (388,716)$ TOTAL TRANSPORT CAPITAL INCOME 1,689,969$ 1,696,231$ 110,897$ 114,717$

TOTAL TRANSPORT OPERATING EXPENSES (6,270,786)$ (6,074,792)$ (3,551,436)$ (3,274,832)$ TOTAL TRANSPORT OPERATING INCOME 1,463,276$ 868,898$ 450,500$ 455,254$

Page 46






PROGRAM 13 - ECONOMIC SERVICES

RURAL SERVICES Capital Expenditure

Railway Station - Agricultural Building - Airconditioning and Hot Water System BLDG SRVR 51317.0252 (5,000)$ (5,000)$ -$ -$ Total Capital Expenditure (5,000)$ (5,000)$ -$ -$


Other Expenses - Donations DCEO 21305.0255 (4,800)$ (4,800)$ -$ -$ Other Expenses - Drum Muster MGR WORKS 21305.0314 (3,000)$ (3,000)$ (1,500)$ -$ Other Expenses - Pest Control MGR WORKS 21305.0313 (1,000)$ (1,000)$ (500)$ -$ Other Expenses - Vehicle Leases - Community Ag Ctr ACCOUNTANT 21305.0307 (10,000)$ (10,000)$ (5,000)$ (5,016)$ Other Expenses - Boutique Abattoir Study MGR DEV SVCS 21305.0543 -$ -$ -$ -$ Admin Services Allocation ACCOUNTANT 21306.0308 (16,328)$ (16,328)$ (8,164)$ (8,851)$


Operating Income Other Income - Drum Muster MGR WORKS 11305.0241 3,000$ 3,000$ 1,500$ -$ Other Income - Lease Rental ACCOUNTANT 11305.0230 2,000$ 2,000$ 1,000$ -$ Grant Income - Boutique Abattoir MGR DEV SVCS 11304.0543 -$ -$ -$ -$ Reimbursements - Vehicles ACCOUNTANT 11306.0228 10,000$ 10,000$ 5,000$ 9,604$


FERAL PIG ERADICATION PROGRAM Operating Expenditure

Employee Costs - Salaries ACCOUNTANT 21307.0130 (20,000)$ (20,000)$ (10,000)$ (10,655)$ Employee Costs - Superannuation ACCOUNTANT 21307.0141 (5,000)$ (5,000)$ (2,500)$ (3,705)$ Employee Costs - Workers Compensation Insurance DCEO 21307.0043 (2,500)$ (2,500)$ (2,500)$ (4,524)$ Feral Pig Eradication (PC) - Other Operating Costs ACCOUNTANT 21310.0312 (25,000)$ (25,000)$ (12,500)$ (2,503)$ Other Expenses - Disbursement of Funds ACCOUNTANT 21308.0286 -$ -$ -$ (1,564)$ Admin Services Allocation ACCOUNTANT 21309.0308 (4,000)$ (4,000)$ (2,000)$ (2,400)$ Transfer From Municipal To Trust ACCOUNTANT 21314.0243 -$ -$ -$ -$


Page 47






Operating Income Contributions - Community Groups ACCOUNTANT 11307.0474 -$ -$ -$ -$ Contributions - Landholder Contributions ACCOUNTANT 11307.0199 -$ -$ -$ -$ Contributions - Local Government Contributions ACCOUNTANT 11307.0473 5,000$ 5,000$ -$ -$ Contributions - State & Federal Gov't Contributions ACCOUNTANT 11307.0242 25,000$ 25,000$ -$ -$ Grant Income - Environmental Grant ACCOUNTANT 11308.0210 -$ -$ -$ -$ Grant Income - Direct Grants ACCOUNTANT 11308.0212 10,000$ 10,000$ -$ -$ Other Income - Recharge of Services ACCOUNTANT 11309.0475 16,500$ 16,500$ -$ -$ Transfer From Trust To Municipal ACCOUNTANT 11310.0243 -$ -$ -$ -$


TOURISM & AREA PROMOTION Capital Expenditure

Visitor Centre - Repaint Various Items BLDG SRVR 51584.0252 (4,000)$ (4,000)$ -$ -$ Public Electronic Notice Board DCEO 51639.0006 (35,000)$ (35,000)$ (35,000)$ (35,719)$


Operating Expenditure Building & Grounds (PC) - Tourist Bureau - Building Maintenance BLDG SRVR 20244.0010 (10,000)$ (10,000)$ (5,000)$ (6,812)$ Building & Grounds (PC) - Tourist Bureau - Building Operating BLDG SRVR 20244.0011 (16,000)$ (16,000)$ (10,240)$ (10,581)$ Building & Grounds (PC) - Tourist Bureau - Grounds Maintenance MGR WORKS 20244.0052 (1,500)$ (1,500)$ (750)$ -$ Other Expenses - District & Area Promotion CEO 21311.0370 (92,040)$ (92,040)$ (46,020)$ (47,313)$ Admin Services Allocation ACCOUNTANT 21312.0308 (63,401)$ (63,401)$ (31,701)$ (34,373)$ Sub-total - Cash (182,941)$ (182,941)$ (93,711)$ (99,080)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 21313.0034 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 21313.0035 (47,500)$ (47,500)$ (23,750)$ (22,661)$ Non Cash Expenses - Depreciation - Plant & Equipment ACCOUNTANT 21313.0036 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 21313.0188 (2,500)$ (2,500)$ (1,250)$ (1,703)$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 21313.0309 -$ -$ -$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 21313.0310 -$ -$ -$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 21313.0078 -$ -$ -$ -$ Sub-total - Non Cash (50,000)$ (50,000)$ (25,000)$ (24,364)$


Operating Income Other Income ACCOUNTANT 11312.0230 -$ -$ -$ -$ Sub-total - Cash -$ -$ -$ -$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10148.0106 -$ -$ -$ -$


Page 48






BUILDING CONTROL Capital Expenditure

Purchase Vehicle - Bldg Surveyor MGR WORKS 51311.0006 -$ -$ -$ -$ Purchase Vehicle - Building Maintenance Officer MGR WORKS 51314.0006 -$ -$ -$ -$ Purchase Vehicle - Cleaner MGR WORKS 51315.0006 -$ -$ -$ -$ Building Maintenance Shed - Shelving and Cupboards BLDG SRVR 51640.0252 -$ -$ -$ -$


Capital Income Trade In Vehicle - Bldg Surveyor MGR WORKS 41311.0105 -$ -$ -$ -$ Trade In Vehicle - Building Maintenance Officer MGR WORKS 41314.0105 -$ -$ -$ -$ Trade In Vehicle - Cleaner MGR WORKS 41315.0105 -$ -$ -$ -$ Transfers from Trust Funds DCEO 41316.0243 -$ -$ -$ -$

Total Capital Income $ - $ - $ - -$

Operating Expenditure Employee Costs - Conferences & Training BLDG SRVR 20245.0029 (4,500)$ (4,500)$ (2,250)$ (859)$ Employee Costs - Salaries BLDG SRVR 20245.0130 (142,036)$ (142,036)$ (71,018)$ (56,768)$ Employee Costs - Relief Staff / Contractors BLDG SRVR 20245.0264 (8,565)$ (8,565)$ (4,283)$ -$ Employee Costs - Superannuation BLDG SRVR 20245.0141 (34,567)$ (34,567)$ (17,284)$ (13,875)$ Employee Costs - Uniforms, Clothing & Accessories BLDG SRVR 20245.0266 (1,200)$ (1,200)$ (600)$ (1,360)$ Employee Costs - Workers Compensation Insurance DCEO 20245.0043 (7,492)$ (7,492)$ (7,492)$ (6,594)$ Office Expenses - Advertising BLDG SRVR 20246.0003 (500)$ (500)$ (250)$ -$ Office Expenses - Telephone BLDG SRVR 20246.0144 (500)$ (500)$ (250)$ (424)$ Other Expenses - BCITF Payments BLDG SRVR 20247.0316 (25,000)$ (25,000)$ (12,500)$ (8,686)$ Other Expenses - BRB Payments BLDG SRVR 20247.0315 (7,000)$ (7,000)$ (3,500)$ (2,353)$ Other Expenses - Legal Expenses BLDG SRVR 20247.0071 -$ -$ -$ -$ Other Expenses - Minor Furniture & Equipment Purchases BLDG SRVR 20247.0085 (2,500)$ (2,500)$ (1,250)$ (2,775)$ Other Expenses - Other Operating Costs BLDG SRVR 20247.0312 (1,000)$ (1,000)$ (500)$ -$ Other Expenses - Building Maintenance Equipment & Stock BLDG SRVR 20247.0393 (2,000)$ (2,000)$ (1,000)$ (2,969)$ Vehicle Running Costs - Motor Vehicle Allocations MGR WORKS 21316.0182 (10,000)$ (10,000)$ (5,000)$ (7,009)$ Admin Services Allocation ACCOUNTANT 20248.0308 (40,160)$ (40,160)$ (20,080)$ (21,772)$ Sub-total - Cash $ (287,020) $ (287,020) $ (147,256) $ (125,444) Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20249.0034 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20249.0035 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 20249.0036 (3,000)$ (3,000)$ (1,500)$ (1,941)$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 20249.0309 (1,862)$ (1,862)$ (931)$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 20249.0310 (3,191)$ (3,191)$ (1,596)$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20249.0078 -$ -$ -$ -$ Sub-total - Non Cash $ (8,053) $ (8,053) $ (4,027) $ (1,941)


Page 49






Operating Income Other Revenue - BCITF Levy ACCOUNTANT 10155.0247 25,000$ 25,000$ 12,500$ 5,752$ ▼ 6,748$ -54%Other Revenue - BCTIF Commission ACCOUNTANT 10155.0245 500$ 500$ 250$ 218$ Other Revenue - BRB Commission ACCOUNTANT 10155.0244 1,000$ 1,000$ 500$ 341$ Other Revenue - BRB Levy ACCOUNTANT 10155.0246 7,000$ 7,000$ 3,500$ 7,106$ Other Revenue - Building Licence Fees BLDG SRVR 10155.0009 34,000$ 34,000$ 17,000$ 14,362$ Other Revenue - Fines & Penalties BLDG SRVR 10155.0049 -$ -$ -$ -$ Other Revenue - Other Fees & Charges BLDG SRVR 10155.0248 500$ 500$ 250$ 1,090$ Reimbursements - Salaries BLDG SRVR 10153.0219 5,000$ 5,000$ 2,500$ -$ Reimbursements - Other BLDG SRVR 10153.0229 -$ -$ -$ -$ Sub-total - Cash $ 73,000 $ 73,000 $ 36,500 $ 28,869 Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10152.0106 -$ -$ -$ -$


Page 50






CATTLE SALEYARDS Capital Expenditure

Purchase Vehicle - Saleyards Manager MGR WORKS 51323.0006 (32,000)$ (32,000)$ -$ -$ Outloading Ramp Bugle Modification SALEYARDS MGR 51538.0253 (15,000)$ (15,000)$ (15,000)$ -$ Bitumen Repairs SALEYARDS MGR 51585.0253 (25,000)$ (25,000)$ -$ -$ Additional Water Source SALEYARDS MGR 51587.0253 (15,000)$ (15,000)$ -$ -$ Roof over Northern Dirt Pens SALEYARDS MGR 51641.0253 (420,468)$ (402,950)$ (402,950)$ (391,977)$ New Generator SALEYARDS MGR 51642.0006 (25,000)$ (25,000)$ -$ -$ New Irrigator SALEYARDS MGR 51643.0006 (10,000)$ (10,000)$ -$ -$ Office - Water Purification SALEYARDS MGR 51695.0253 (3,000)$ (3,000)$ (3,000)$ (2,725)$ �Transfer Aerators to Pond 2 SALEYARDS MGR 51696.0253 (5,000)$ (5,000)$ -$ -$ Chemical Dosing Equipment - Phosphorous Reduction SALEYARDS MGR 51697.0253 (6,000)$ (6,000)$ (6,000)$ -$


Capital IncomeTransfers from Reserve Funds DCEO 41326.0486 136,000$ 136,000$ -$ -$ Trade In Vehicle - Saleyards Manager MGR WORKS 41322.0105 12,000$ 12,000$ -$ -$ Trade-in/Sale of Equipment SALEYARDS MGR 41323.0105 -$ -$ -$ -$

Total Capital Income 148,000$ 148,000$ -$ -$

Page 51






Operating Expenditure Employee Costs - Conferences & Training SALEYARDS MGR 21320.0029 (4,000)$ (4,000)$ (2,000)$ (480)$ Employee Costs - Salaries SALEYARDS MGR 21320.0130 (243,826)$ (243,826)$ (121,913)$ (117,858)$ Employee Costs - Superannuation SALEYARDS MGR 21320.0141 (24,450)$ (24,450)$ (12,225)$ (11,439)$ Employee Costs - Travel & Accommodation SALEYARDS MGR 21320.0267 (1,500)$ (1,500)$ (750)$ (1,586)$ Employee Costs - Uniforms, Clothing & Accessories SALEYARDS MGR 21320.0266 (2,000)$ (2,000)$ (1,000)$ (305)$ Employee Costs - Medicals & Vaccinations SALEYARDS MGR 21320.0275 (500)$ (500)$ (250)$ -$ Employee Costs - Workers Compensation Insurance DCEO 21320.0043 (5,000)$ (5,000)$ (5,000)$ (4,400)$ Office Expenses - Computer Equipment Maintenance SALEYARDS MGR 21321.0269 (10,000)$ (10,000)$ (5,000)$ (5,068)$ Office Expenses - Other Operating Costs SALEYARDS MGR 21321.0312 (3,000)$ (3,000)$ (1,500)$ (762)$ Office Expenses - Telephone SALEYARDS MGR 21321.0144 (5,500)$ (5,500)$ (2,750)$ (3,034)$ Other Expenses - Environmental Services SALEYARDS MGR 21322.0371 (10,000)$ (10,000)$ (5,000)$ -$ Other Expenses - Feed Purchases SALEYARDS MGR 21322.0317 (5,000)$ (5,000)$ (2,500)$ -$ Other Expenses - Insurances SALEYARDS MGR 21322.0064 (35,000)$ (35,000)$ (35,000)$ (30,561)$ Other Expenses - Licence Fees SALEYARDS MGR 21322.0287 (3,000)$ (3,000)$ (1,500)$ (72)$ Other Expenses - Other Operating Costs SALEYARDS MGR 21322.0312 (20,000)$ (20,000)$ (10,000)$ (4,821)$ Other Expenses - Promotional Material & Public Relations SALEYARDS MGR 21322.0261 (25,000)$ (25,000)$ (12,500)$ (9,833)$ Other Expenses - Tools & Sundry SALEYARDS MGR 21322.0318 (1,000)$ (1,000)$ (500)$ -$ Other Expenses - Water Monitoring SALEYARDS MGR 21322.0285 (10,000)$ (10,000)$ (5,000)$ (3,863)$ Other Expenses - Sludge Removal SALEYARDS MGR 21322.0379 -$ -$ -$ -$ Vehicle Running Costs - Motor Vehicle Allocations MGR WORKS 21326.0182 (6,000)$ (6,000)$ (3,000)$ (4,223)$ Building & Grounds (PC) - Facility Maintenance BLDG SRVR 21325.0010 (25,000)$ (25,000)$ (12,500)$ (9,322)$ Building & Grounds (PC) - Facility Operating BLDG SRVR 21325.0011 (65,000)$ (65,000)$ (41,600)$ (28,875)$ Admin Services Allocation ACCOUNTANT 21323.0308 (74,531)$ (74,531)$ (37,266)$ (40,406)$ Sub-total - Cash (579,307)$ (579,307)$ (318,754)$ (276,907)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 21324.0034 (29,500)$ (29,500)$ (14,750)$ (8,850)$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 21324.0035 (456,000)$ (456,000)$ (228,000)$ (222,784)$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 21324.0036 (20,000)$ (20,000)$ (10,000)$ (5,766)$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 21324.0188 (18,000)$ (18,000)$ (9,000)$ (8,900)$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 21324.0078 (2,100)$ (2,100)$ (1,050)$ -$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 21324.0309 (3,041)$ (3,041)$ (1,521)$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 21324.0310 (1,553)$ (1,553)$ (777)$ -$ Sub-total - Non Cash (530,194)$ (530,194)$ (265,097)$ (246,301)$


Page 52






Operating Income Contributions - Agent Contributions SALEYARDS MGR 11315.0218 62,500$ 62,500$ 22,833$ 30,209$ Other Income - Avdata Income SALEYARDS MGR 11316.0249 18,000$ 18,000$ 9,000$ 9,238$ Other Income - Entry Fees SALEYARDS MGR 11316.0044 12,800$ 12,800$ -$ -$ Other Income - Transit / Hay Feeding SALEYARDS MGR 11316.0434 8,240$ 8,240$ 4,120$ 3,952$ Other Income - NLIS Tagging SALEYARDS MGR 11316.0433 11,400$ 11,400$ 5,700$ 3,959$ Other Income - Other Operating Income SALEYARDS MGR 11316.0232 8,500$ 8,500$ 4,250$ 8,354$ Other Income - Sale of Manure SALEYARDS MGR 11316.0436 5,550$ 5,550$ 2,775$ 5,121$ Other Income - Saleyard Weigh & Pen Fees SALEYARDS MGR 11316.0217 547,000$ 547,000$ 199,834$ 222,357$ Other Income - Shippers/Private Weigh SALEYARDS MGR 11316.0476 12,360$ 12,360$ 6,180$ 5,998$ Other Income - Stock Removal SALEYARDS MGR 11316.0435 6,300$ 6,300$ 3,150$ 3,554$ Sub-total - Cash 692,650$ 692,650$ 257,842$ 292,742$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 11317.0106 -$ -$ -$ -$



Loan Repayment - Loan No. 95 - Saleyards Roof ACCOUNTANT 51326.0468 (22,092)$ (22,092)$ (10,972)$ (10,972)$ Total Principal Repayments (22,092)$ (22,092)$ (10,972)$ (10,972)$


Financial Expenses - Loan No. 95 - Saleyards Roof ACCOUNTANT 21327.0468 (6,602)$ (6,602)$ (2,800)$ (2,791)$ Total Operating Expenditure (6,602)$ (6,602)$ (2,800)$ (2,791)$

Page 53






OTHER ECONOMIC SERVICES

Operating Expenditure Water Supply (Standpipes) MGR WORKS 21328.0319 (45,000)$ (45,000)$ (30,000)$ (30,071)$ Other Expenses - Other Operating Costs MGR WORKS 21330.0312 (2,000)$ (2,000)$ (1,000)$ -$ Other Expenses - Purchase of Waybill Books ACCOUNTANT 21330.0320 (100)$ (100)$ (50)$ -$ Admin Services Allocation ACCOUNTANT 21331.0308 (9,361)$ (9,361)$ (4,681)$ (5,074)$ Sub-total - Cash (56,461)$ (56,461)$ (35,731)$ (35,145)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 21332.0034 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 21332.0035 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 21332.0036 (4,500)$ (4,500)$ (2,250)$ (1,610)$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 21332.0078 -$ -$ -$ -$ Sub-total - Non Cash (4,500)$ (4,500)$ (2,250)$ (1,610)$


Operating Income Other Income - Permits - Trading in Thoroughfares MGR DEV SVCS 11320.0402 500$ 500$ 250$ 130$ Other Income - Sale of Water ACCOUNTANT 11320.0400 40,000$ 40,000$ 17,633$ 21,133$ Other Income - Sale of Waybill Books & Standpipe Cards ACCOUNTANT 11320.0401 500$ 500$ 250$ 221$ Sub-total - Cash 41,000$ 41,000$ 18,133$ 21,484$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 11321.0106 -$ -$ -$ -$


VEHICLE LICENSING Operating Expenditure

Employee Costs - Conferences & Training DCEO 21340.0029 (1,000)$ (1,000)$ (500)$ -$ Employee Costs - Salaries DCEO 21340.0130 (56,909)$ (56,909)$ (28,455)$ (28,626)$ Employee Costs - Superannuation DCEO 21340.0141 (5,335)$ (5,335)$ (2,668)$ (2,659)$ Employee Costs - Uniforms, Clothing & Accessories DCEO 21340.0266 (400)$ (400)$ (200)$ -$ Employee Costs - Workers Compensation Insurance DCEO 21340.0043 (1,850)$ (1,850)$ (1,850)$ (1,628)$ Admin Services Allocation ACCOUNTANT 21343.0308 (108,453)$ (108,453)$ (54,227)$ (58,796)$ Sub-total - Cash (173,947)$ (173,947)$ (87,899)$ (91,708)$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 21344.0309 (1,283)$ (1,283)$ (642)$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 21344.0310 (431)$ (431)$ (216)$ -$ Sub-total - Non Cash (1,714)$ (1,714)$ (857)$ -$


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Operating Income

Other Income - Commission on Licencing Receipts DCEO 11330.0403 100,000$ 100,000$ 42,000$ 46,842$ Other Income - Sale of Local Authority Plates DCEO 11330.0404 500$ 500$ 250$ 225$ Reimbursements - Other DCEO 11331.0229 -$ -$ -$ -$ Reimbursements - Training DCEO 11331.0432 -$ -$ -$ -$



TOTAL ECONOMIC SERVICES CAPITAL EXPENSES (600,468)$ (582,950)$ (461,950)$ (430,422)$ TOTAL ECONOMIC SERVICES CAPITAL INCOME 148,000$ 148,000$ -$ -$

TOTAL ECONOMIC SERVICES OPERATING EXPENSES (1,972,367)$ (1,972,367)$ (1,028,044)$ (944,505)$ TOTAL ECONOMIC SERVICES OPERATING INCOME 978,650$ 978,650$ 362,225$ 399,767$

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PROGRAM 14 - OTHER PROPERTY & SERVICES

PRIVATE WORKS


Private Works Jobs (PC) ACCOUNTANT 21350.0321 (30,000)$ (30,000)$ (15,000)$ (5,266)$ Admin Services Allocation ACCOUNTANT 20258.0308 (15,225)$ (15,225)$ (7,613)$ (8,254)$


Operating Income Private Works Recoups ACCOUNTANT 10159.0015 34,500$ 34,500$ 17,250$ 17,305$


Operating Surplus / Deficit (10,725)$ (10,725)$ (5,363)$ 3,785$

PUBLIC WORKS OVERHEADS Capital Expenditure

Purchase Vehicle - Principal Works Supervisor MGR WORKS 51316.0006 -$ -$ -$ -$ Depot (PC) - Building Renewal BLDG SRVR 51561.0254 (20,000)$ (20,000)$ (10,000)$ (14,203)$ Depot (PC) - Seal Driveway MGR WORKS 51698.0254 (18,000)$ (18,000)$ (18,000)$ (17,307)$ Irrigation Locator / Decoder Meter MGR WORKS 51645.0006 (2,300)$ (2,300)$ (2,300)$ -$


Capital Income Transfers from Reserve Funds DCEO 41401.0486 -$ -$ -$ -$ Trade In Vehicle - Principal Works Supervisor DCEO 41325.0105 -$ -$ -$ -$


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Operating Expenditure Employee Costs - Conferences & Training MGR WORKS 20260.0029 (25,000)$ (25,000)$ (13,500)$ (13,841)$ Employee Costs - Industry Allowances MGR WORKS 20260.0337 (36,000)$ (36,000)$ (18,000)$ (16,801)$ Employee Costs - Travel and Accommodation MGR WORKS 20260.0267 (4,000)$ (4,000)$ (2,000)$ (2,059)$ Employee Costs - Medicals & Vaccinations MGR WORKS 20260.0275 (1,000)$ (1,000)$ (500)$ (100)$ Employee Costs - Relief Staff / Contractors MGR WORKS 20260.0264 -$ -$ -$ -$ Employee Costs - Salaries MGR WORKS 20260.0130 (337,494)$ (337,494)$ (168,747)$ (174,359)$ Employee Costs - Staff Recruitment Expenses MGR WORKS 20260.0138 (500)$ (500)$ (250)$ (389)$ Employee Costs - Superannuation MGR WORKS 20260.0141 (189,412)$ (189,412)$ (94,706)$ (87,524)$ Employee Costs - Uniforms, Clothing & Accessories MGR WORKS 20260.0266 (17,000)$ (17,000)$ (17,000)$ (15,784)$ Employee Costs - Workers Compensation Insurance DCEO 20260.0043 (53,042)$ (53,042)$ (53,042)$ (46,681)$ Outside Staff Wages (PC) - Unallocated Wages MGR WORKS 21410.0322 (401,891)$ (401,891)$ (200,946)$ (204,200)$ Office Expenses - Telephone MGR WORKS 20261.0144 (10,000)$ (10,000)$ (5,000)$ (5,339)$ Office Expenses - Other Operating Costs MGR WORKS 20261.0312 (20,000)$ (20,000)$ (10,000)$ (25,862)$ ▲ 15,862$ 159%Other Expenses - Subscriptions MGR WORKS 20262.0258 (3,500)$ (3,500)$ (1,750)$ (80)$ Other Expenses - Roman MGR WORKS 20262.0304 (7,500)$ (7,500)$ (7,500)$ (6,621)$ Other Expenses - Carting to Stockpile MGR WORKS 20262.0324 -$ -$ -$ 276$ Other Expenses - Donations (Event Road Closures) MGR WORKS 20262.0394 (4,000)$ (4,000)$ (2,000)$ (360)$ Other Expenses - Minor Equipment MGR WORKS 20262.0085 (17,500)$ (17,500)$ (17,500)$ (18,909)$ Building & Grounds (PC) - Building Maintenance MGR WORKS 20265.0010 (10,000)$ (10,000)$ (5,000)$ (5,389)$ Building & Grounds (PC) - Building Operating MGR WORKS 20265.0011 (30,000)$ (30,000)$ (19,200)$ (20,532)$ Building & Grounds (PC) - Grounds Maintenance MGR WORKS 20265.0052 (10,000)$ (10,000)$ (5,000)$ (9,590)$ Building & Grounds (PC) - Depot House - Building Maintenance BLDG SRVR 21411.0010 (2,000)$ (2,000)$ (1,000)$ -$ Building & Grounds (PC) - Depot House - Building Operating BLDG SRVR 21411.0011 (2,000)$ (2,000)$ (1,280)$ (639)$ Building & Grounds (PC) - Depot House - Grounds Maintenance MGR WORKS 21411.0052 (750)$ (750)$ (375)$ (158)$ Vehicle Running Costs - Motor Vehicle Allocations MGR WORKS 21412.0182 (25,000)$ (25,000)$ (12,500)$ (11,407)$ Admin Services Allocation ACCOUNTANT 20263.0308 (145,651)$ (145,651)$ (72,826)$ (78,963)$ Sub-total - Cash (1,353,240)$ (1,353,240)$ (729,621)$ (745,313)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20264.0034 (9,200)$ (9,200)$ (4,600)$ (2,517)$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20264.0035 (67,500)$ (67,500)$ (33,750)$ (32,929)$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 20264.0036 (96,000)$ (96,000)$ (48,000)$ (34,664)$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 20264.0188 (4,000)$ (4,000)$ (2,000)$ (1,950)$ Non Cash Expenses - Annual Leave Accrual ACCOUNTANT 20264.0309 (18,755)$ (18,755)$ (9,378)$ -$ Non Cash Expenses - Long Service Leave Accrual ACCOUNTANT 20264.0310 (13,660)$ (13,660)$ (6,830)$ -$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20264.0078 (17,444)$ (17,444)$ (8,722)$ -$ Sub-total - Non Cash (226,559)$ (226,559)$ (113,280)$ (72,059)$


Less Public Works Overheads Allocated ACCOUNTANT 20277.0160 1,579,799$ 1,579,799$ 842,901$ 825,774$ Total Operating Expenditure -$ -$ -$ 8,403$

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Operating Income Other Income - Rental - Staff Housing ACCOUNTANT 11411.0231 6,760$ 6,760$ 3,380$ 3,380$ Other Operating Income ACCOUNTANT 11411.0232 1,500$ 1,500$ 750$ 568$ Reimbursements - Other ACCOUNTANT 10161.0229 -$ -$ -$ -$ Reimbursements - Salaries ACCOUNTANT 10161.0219 -$ -$ -$ -$ Sub-total - Cash 8,260$ 8,260$ 4,130$ 3,948$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10160.0106 -$ -$ -$ -$


PLANT OPERATION COSTS Capital Expenditure

Heavy Plant Replacement Program MGR WORKS 51411.0006 (643,000)$ (643,000)$ (321,500)$ (123,515)$ Works Vehicles / Minor Plant Replacement Program MGR WORKS 51412.0006 (181,100)$ (184,076)$ (184,076)$ (120,858)$ Accuweigh Scale (Grader) MGR WORKS 51647.0006 (5,000)$ (5,000)$ (5,000)$ -$


Capital IncomeTrade In Heavy Plant MGR WORKS 41411.0105 115,000$ 115,000$ 76,667$ -$ Trade In Works Vehicles / Minor Plant MGR WORKS 41412.0105 64,500$ 48,100$ 36,075$ 50,418$ Transfers from Reserve Funds DCEO 41413.0486 644,600$ 663,600$ -$ -$


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Operating Expenditure Employee Costs - Conferences & Training MGR WORKS 20266.0029 (3,000)$ (3,000)$ (1,500)$ (120)$ Employee Costs - Workers Compensation Insurance MGR WORKS 20266.0043 (1,786)$ (1,786)$ (1,786)$ (1,572)$ Employee Costs - Staff Recruitment Expenses MGR WORKS 20266.0138 (500)$ (500)$ (250)$ -$ Employee Costs - Superannuation MGR WORKS 20266.0141 (7,509)$ (7,509)$ (3,755)$ (4,133)$ Employee Costs - Plant Operator Maintenance MGR WORKS 20266.0342 (60,169)$ (60,169)$ (30,085)$ (26,579)$ Employee Costs - Salaries (Plant Repairs) MGR WORKS 20266.0344 (42,467)$ (42,467)$ (21,234)$ (18,419)$ Employee Costs - Apprentice / Trainee MGR WORKS 20266.0351 (74,987)$ (74,987)$ (37,494)$ (46,112)$ ▲ 8,619$ 23%Operating Costs - Fuels MGR WORKS 20281.0172 (250,000)$ (250,000)$ (125,000)$ (123,048)$ Operating Costs - Tyres MGR WORKS 20281.0173 (50,000)$ (50,000)$ (25,000)$ (14,744)$ Operating Costs - Major Breakdowns MGR WORKS 20281.0174 (40,000)$ (40,000)$ (20,000)$ (11,669)$ Operating Costs - Insurance MGR WORKS 20281.0175 (32,000)$ (32,000)$ (32,000)$ (23,851)$ Operating Costs - Registration MGR WORKS 20281.0176 (10,000)$ (10,000)$ (10,000)$ (13,505)$ Operating Costs - Grease & Oil MGR WORKS 20281.0272 (15,000)$ (15,000)$ (7,500)$ (4,498)$ Operating Costs - Plant Service/Repairs MGR WORKS 20281.0343 (120,000)$ (120,000)$ (60,000)$ (48,970)$ Operating Costs - Air Conditioning MGR WORKS 20281.0346 (5,000)$ (5,000)$ (2,500)$ (1,082)$ Operating Costs - Edges & Teeth MGR WORKS 20281.0347 (25,000)$ (25,000)$ (12,500)$ (2,307)$ Operating Costs - Consumables MGR WORKS 20281.0373 (10,000)$ (10,000)$ (5,000)$ (1,487)$ Operating Costs - Radio/Communication Equip MGR WORKS 20281.0385 (5,000)$ (5,000)$ (2,500)$ (347)$ Sub-total - Cash (752,418)$ (752,418)$ (398,102)$ (342,444)$ Non Cash Expenses - Depreciation - Plant, Machinery & Equip ACCOUNTANT 20270.0036 (425,000)$ (425,000)$ (212,500)$ (108,981)$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20270.0078 (9,772)$ (9,772)$ (4,886)$ -$ Sub-total - Non Cash (434,772)$ (434,772)$ (217,386)$ (108,981)$


Less Allocated - Plant Costs Allocated ACCOUNTANT 20282.0180 1,187,190$ 1,187,190$ 615,488$ 546,121$ Total Operating Expenditure -$ -$ -$ 94,696$

Operating Income Other Operating Income ACCOUNTANT 10162.0175 -$ -$ -$ -$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10163.0106 78,189$ 78,189$ -$ -$


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UNCLASSIFIED Operating Expenditure

Employee Costs - OHS Conferences & Training DCEO 20271.0029 (2,000)$ (2,000)$ (1,000)$ -$ Other Expenses - Insurance - Risk Management DCEO 20273.0064 (20,000)$ (20,000)$ (20,000)$ (10,032)$ Other Expenses - Occupational Health & Safety DCEO 20273.0325 (5,000)$ (5,000)$ (2,500)$ (3,972)$ Other Expenses - Communication Towers DCEO 20273.0323 (5,000)$ (15,000)$ (10,500)$ (10,168)$ Other Expenses - Other Operating Costs ACCOUNTANT 20273.0312 (1,000)$ (1,000)$ (500)$ (818)$ Other Expenses - Stocktake Adjustments ACCOUNTANT 20273.0165 (1,000)$ (1,000)$ (500)$ (3,542)$ Admin Services Allocation ACCOUNTANT 20274.0308 (15,051)$ (15,051)$ (7,526)$ (8,159)$ Sub-total - Cash (49,051)$ (59,051)$ (42,526)$ (36,691)$ Non Cash Expenses - Depreciation - Furniture & Fittings ACCOUNTANT 20275.0034 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20275.0035 (400)$ (400)$ (200)$ (190)$ Non Cash Expenses - Depreciation - Land & Buildings ACCOUNTANT 20275.0036 -$ -$ -$ -$ Non Cash Expenses - Depreciation - Infrastructure ACCOUNTANT 20275.0188 (20,500)$ (20,500)$ (10,250)$ (10,250)$ Non Cash Expenses - Loss on Sale of Assets ACCOUNTANT 20275.0078 -$ -$ -$ -$ Sub-total - Non Cash (20,900)$ (20,900)$ (10,450)$ (10,440)$


Operating Income Other Income - Diesel Rebate ACCOUNTANT 11420.0405 50,000$ 50,000$ 24,500$ 20,539$ Other Income - Lease Rental DCEO 11420.0230 1,000$ 1,000$ 500$ 955$ Other Income - Other Operating Income DCEO 11420.0232 -$ -$ -$ -$ Other Income - Sale of Surplus Materials & Scrap MGR WORKS 11420.0406 1,000$ 3,500$ 1,750$ 3,441$ Reimbursements - Other ACCOUNTANT 10167.0229 -$ -$ -$ -$ Sub-total - Cash 52,000$ 54,500$ 26,750$ 24,934$ Non Cash Revenue - Profit on Sale of Assets ACCOUNTANT 10166.0106 -$ -$ -$ -$


TOTAL OTHER PROPERTY AND SERVICE CAPITAL EXPENSES (869,400)$ (872,376)$ (540,876)$ (275,884)$ TOTAL OTHER PROPERTY AND SERVICE CAPITAL INCOME 824,100$ 826,700$ 112,742$ 50,418$

TOTAL OTHER PROPERTY AND SERVICE OPERATING EXPENSES (115,176)$ (125,176)$ (75,588)$ 42,447$ TOTAL OTHER PROPERTY AND SERVICE OPERATING INCOME 172,949$ 175,449$ 48,130$ 46,188$

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1.1 introduction and methodology - shire of plantagenet · prepared by core business australia pty...

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