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AGENDA
SPECIAL MEETING OF COUNCIL 21 AUGUST 2019
Notice of Meeting
The Shire President has called a Special Council Meeting of the Shire of Mount Magnet to be held on Wednesday 21 August 2019 in Council Chambers commencing at 4.30pm. The purpose of the meeting is for the following:
1. Adopt Differential General Rates; 2. Payment of Rate Charge 2019-20; 3. Imposition of Fees and Charges 2019-20; 4. Monthly Statement of Financial Activity – Reporting of Material Variances; 5. Adopt Annual Budget 2019-20
Kelvin Matthews Chief Executive Officer 19 August 2019
Disclaimer No responsibility whatsoever is implied or accepted by the Shire of Mt Magnet for Any act, omission, statement or intimation occurring during this meeting. It is strongly advised that persons do not act on what is heard at this meeting and should only rely on written confirmation of Council’s decision provided within fourteen (14) days of this meeting.
Agenda for Special Meeting of Council 23 August 2019 Page 1 of 108
TABLE OF CONTENTS
1. DECLARATION OF OPENING / ANNOUNCEMENT OF VISITORS ........................................................... 3
2. RECORD OF ATTENDANCE / APOLOGIES / LEAVE OF ABSENCE (PREVIOUSLY APPROVED) ......... 3
3. DECLARATIONS OF INTERESTS ............................................................................................................... 3
4. QUESTION TIME ......................................................................................................................................... 3
5. REPORTS .................................................................................................................................................... 4
5.1 Differential General Rates 2019-20 ...................................................................................................... 4 5.2 Payment of Rate Charge 2019-20........................................................................................................ 7 5.3 Imposition of Fees and Charges for 2019-20 ....................................................................................... 9 5.4 Monthly Statement of Financial Activity – Reporting of Material Variances ....................................... 10 5.5 2019-20 Annual Budget ..................................................................................................................... 13
6. CLOSURE OF MEETING ............................................................................................................................15
Agenda for Special Meeting of Council 23 August 2019 Page 2 of 108
Shire of Mount Magnet
Agenda for the Special Meeting of Council – 21 August 2019 at 4.30pm Council Chambers, 90 Hepburn Street, Mount Magnet
Preamble
"The Mount Magnet Shire Council embraces the Heritage of the land on which we meet. Council pays respect to the Elders and Ancestors of this land. Council acknowledges the Culture forever embedded with the Custodians of this Country"
1. DECLARATION OF OPENING / ANNOUNCEMENT OF VISITORS
2. RECORD OF ATTENDANCE / APOLOGIES / LEAVE OF ABSENCE (PREVIOUSLY APPROVED)
3. DECLARATIONS OF INTERESTS
4. QUESTION TIME
Agenda for Special Meeting of Council 23 August 2019 Page 3 of 108
5. REPORTS 5.1 Differential General Rates 2019-20 Officer: Financial Consultant – Dominic Carbone Date of Report: 16 August 2019 Amended By: Nil Disclosure of Interest: No Interest to Disclose Nature of Interest: Nil Meeting Date: 21 August 2019 Matter for Consideration The purpose of the report is for Council to adopt the differential general rates imposed on the rateable property within each differential rating category. Background Council, at its meeting held on 11 June 2019, resolved to advertise its intention to impose the following differential general rates and minimum payments:
Differential General Rate Rate in the $ Minimum Payment Minimum $
GRV Urban 0.108386
GRV Urban 455
GRV Boogardie & Lennonville 0.108386
GRV Boogardie & Lennonville 152
GRV Single Persons Quarters 0.197977
GRV Single Persons Quarters 818
GRV Commercial 0.123793
GRV Commercial 455
GRV Industrial 0.123793
GRV Industrial 455
UV Rural/Pastoral 0.071755
UV Rural/Pastoral 455
UV Mining 0.335263
UV Mining 455
UV Exploration 0.335263
UV Exploration 455
UV Prospecting 0.335263
UV Prospecting 455
UV Gold Mining 0.335263
UV Gold Mining 455
Statutory Environment Local Government Act 1995 Section(s) 6.32, 6.33 and 6.36 Strategic Implications In developing the differential general rates for 2019-20, all strategic documents have been considered. Policy Implications Nil Financial Implications The differential general rates form part of the Annual Budget which is required to be adopted by Council. Consultation Nil
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Comment In accordance with Section(s) 6.32, 6.33 and 6.36 of the Local Government Act 1995, the proposed differential rates and minimums were advertised. At the close of advertising, no submissions were received and had to be considered by Council at its meeting held on 23 July 2019, where Council resolved to proceed and seek ministerial approval. An application was subsequently made to the Minister and such application was approved on 14 August 2019. Attachment
• Letter received from the Department of Local Government, Sport and Cultural Industries approving the Differential Rates for the 2019-2020 financial year.
Voting Requirements Absolute Majority
OFFICER RECOMMENDATION Moved: Seconded: That Council adopts the following differential general rates and minimum payments for the 2019-20 financial year:
Differential General Rate Rate in the $ Minimum Payment Minimum $
GRV Urban 0.108386
GRV Urban 455
GRV Boogardie & Lennonville 0.108386
GRV Boogardie & Lennonville 152
GRV Single Persons Quarters 0.197977
GRV Single Persons Quarters 818
GRV Commercial 0.123793
GRV Commercial 455
GRV Industrial 0.123793
GRV Industrial 455
UV Rural/Pastoral 0.071755
UV Rural/Pastoral 455
UV Mining 0.335263
UV Mining 455
UV Exploration 0.335263
UV Exploration 455
UV Prospecting 0.335263
UV Prospecting 455
UV Gold Mining 0.335263
UV Gold Mining 455
CARRIED/LOST
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5.2 Payment of Rate Charge 2019-20 Officer: Financial Consultant – Dominic Carbone Date of Report: 16 August 2019 Amended By: Nil Disclosure of Interest: No Interest to Disclose Nature of Interest: Nil Meeting Date: 21 August 2019 Matter for Consideration For Council to consider and impose a rate of interest on overdue rates for the 2019-20 financial year. Background Section 6.45 of the Local Government Act 1995 states that Rates charged may be by single payment or a person may elect to make payment by four (4) equal or nearly equal instalments, or such other method of payment by instalments as is set in the annual budget. A local government may impose an additional charge including an amount by way of interest where payment of a rate charge is made by instalments. Section 6.50 of the Local Government Act 1995 permits a Council to determine when a rate charge becomes due and payable. The due date cannot be earlier than 35 days after the date noted on the rate notice as the date the notice was issued. Where a person elects to pay a rate charge by instalments the second and each subsequent instalment does not become due and payable at intervals of less than two months. Section 6.51 of the Local Government Act 1995 permits the Council to impose a charge on a rate or service charge that remains unpaid (including by instalments):
a) Where no election has been made to pay the rate charge by instalments due i. After it becomes due and payable; or ii. 35 days after the date of issue of the rate notice whichever is the later
b) Where an election has been made to pay the rate charge by instalments and an instalment remains unpaid after it’s due and payable.
Financial Management Regulation 70 states that the maximum rate of interest on overdue rates to be imposed under Section 6.51 of the Local Government Act 1995 is 11%. Section 6.45 of the Local Government Act 1995 permits a Council to impose an additional charge for the recovery of the additional cost of administration for payments made by instalments, including an amount by way of interest. Financial Management Regulation limits the maximum component to be imposed to be 5.5%. Statutory Environment Local Government Act 1995 Section(s) 6.45, 6.50 and 6.51 Strategic Implications Nil Policy Implications Nil Financial Implications The Annual Budget has included revenue of $7000 for instalment plan admin charges and interest in addition to $25,000 in interest earned on unpaid rates. Consultation Nil Comment For the 2019-20 Annual Budget, the following instalment dates have been recommended:
• First due date - 11 October 2019 • Second instalment - 13 December 2019 • Third instalment - 14 February 2020 • Fourth instalment - 17 April 2020
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In line with previous years, it is also recommended that Council impose a rate of interest of 11% to apply on overdue rates. It is also recommended that an instalment plan interest rate charge be imposed at 5.5% in line with previous years. In recognition of foregone interest earnings the Shire could otherwise have achieved if rates payments were received in one payment earlier in the financial year, together with the increased administrative burden in managing multiple instalments which includes the costs of printing, postage, handling etc. it is recommended that the Shire apply an Instalment Administration Charge of $24. This would only be applicable to the second/third/fourth instalment as one charge where ratepayers elect to pay by the prescribed instalment due dates, and any alternative payment plan arrangements established. Voting Requirements Absolute Majority
OFFICER RECOMMENDATION Moved: Seconded: That Council:
1. Pursuant to Section 6.45 of the Local Government Act 1995, impose an instalment administration charge of $24 (GST free), and interest of 5.5%;
2. Pursuant to Section 6.51 of the Local Government Act 1995, impose an 11% rate of penalty interest on overdue rates that remain unpaid.
CARRIED/LOST
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5.3 Imposition of Fees and Charges for 2019-20 Officer: Financial Consultant – Dominic Carbone Date of Report: 16 August 2019 Amended By: Nil Disclosure of Interest: No Interest to Disclose Nature of Interest: Nil Meeting Date: 21 August 2019 Matter for Consideration For Council to give consideration to adopting the fees and charges detailed in the Schedule of Fees and Charges incorporated in the 2019-20 Annual Budget. Background Pursuant to Section 6.16 of the Local Government Act 1995 and Financial Management Regulation 25, a local government may impose and recover a fee for a charge for any goods or services it provides or proposes to provide other than a service for which a service charge is imposed. Statutory Environment Local Government Act 1995 – Section 6.16 Strategic Implications Nil Policy Implications Nil Financial Implications Nil Consultation Nil
Attachments
• 2019/2020 Fees & Charges Comment With the completion of the budget setting process, Note 8 to the Annual Budget details total revenue to be delivered from fees and charges for each program to be $1,210,099. While the fees and charges were considered and adopted at the 11 June 2019 Special Council meeting, the document has now been updated to incorporate the Rates including interest charges and administration charges. This being the case, it is acceptable to adopt the revised document which now forms part of the Annual Budget 2019-20. Voting Requirements Absolute Majority
OFFICER RECOMMENDATION Moved: Seconded: That Council pursuant to Section 6.16 of the Local Government Act 1995, adopts the Fees and Charges detailed in the “Schedule of Fees and Charges” in Report Annual Budget 2019-20.
CARRIED/LOST
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5.4 Monthly Statement of Financial Activity – Reporting of Material Variances Officer: Financial Consultant – Dominic Carbone Date of Report: 16 August 2019 Amended By: Nil Disclosure of Interest: No Interest to Disclose Nature of Interest: Nil Meeting Date: 21 August 2019 Matter for Consideration The Local Government (Financial Regulations) 1996 requires a local government to prepare monthly Financial Activity Statements and report Material Variance. Council is now required to set the material variance for the 2019-20 financial year. Background Regulation 34 of the Local Government (Financial Management) Regulation 1996 require the following in relation to the Financial Activity Statement:
1. A local government is to prepare each month a statement of financial activity reporting on the sources and applications of funds, as set out in the annual budget under regulation 22(1) (d) for that month in the following detail- (a) Annual budget estimates, taking into account any expenditure incurred for an additional purpose
under section 6.8. (b) Budget estimates to the end of month to which the statement relates: (c) Actual amounts of expenditure, revenue and income to the end of the month to which the statement
relates; (d) Material variances between the comparable amounts referred to in paragraphs (b) and (c); (e) The net current at the end of month to which the statement relates.
2. Each Statement of Financial Activity to is to be accompanied by documents containing-
(a) An explanation of the composition of the net current assets of the month to which the statement relates, less committed assets and restricted assets;
(b) An explanation of each of the material variances referred to in sub regulation (1) (d) ; and (c) Such other supporting information as is considered relevant by the local government.
3. The information in a Statement of Financial Activity may be shown-
(a) According to nature and type classification; (b) By program; or (c) By business unit.
4. A Statement of Financial Activity and the accompanying documents referred to in sub regulation (2) are to
be (a) Presented to the Council:
(i) At the next ordinary meeting of the Council following the end of the month to which the statement relates; or
(ii) If the Statement is not prepared in time to present it to the meeting referred to in subparagraph (i), to the next ordinary meeting of the Council after that meeting; and
(b) Recorded in the minutes of the meeting at which it is presented.
5. Each financial year, a local government is to adopt a percentage or value, calculated in accordance with AAS 5, to be used in Statements of Financial Activity for reporting material variances.
6. In this regulation: “committed assets” means revenue unspent but set aside under the annual budget for a specific purpose; “restricted assets” means an asset the use of which is restricted wholly or partly by a law made or a requirement imposed outside of the control of the local government. Where the restriction is relevant to assessing the performance, financial position or financing and investment of the local government.
Statutory Environment Local Government (Financial Management) Regulation 1996 – Regulation 34
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Strategic Implications Nil Policy Implications Nil Financial Implications Nil Consultation Nil Comment In order for Council to meet the reporting requirements of the Statement of Financial Activity Council is required to give consideration to setting the material variance value. Best practice is 10% or $10,000 which is recommended to Council for adoption. Attachment
• Budget Statement of Financial Activity for the Year Ending 30 June 2020 Voting Requirements Absolute Majority
OFFICER RECOMMENDATION Moved: Seconded: (1) That Council in accordance with Regulation 34(5) of the Local Government (Financial Management)
Regulations and Australian Accounting Standard Number 5, adopts the following material variance for the 2018-19 financial year:
• 10% or $10,000 whichever is the greater.
(2) That Council adopts the Budget Statement of Financial Activity for the Year Ending 30 June 2020.
CARRIED/LOST
Agenda for Special Meeting of Council 23 August 2019 Page 11 of 108
2018-19 2018-19 2019-20 2019-20 2019-20 2019-20 2019-20 2019-20 2019-20 2019-20 2019-20 2019-20 2019-20 2019-20 2019-20
ADOPTED ACTUAL ADOPTED JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER JANUARY FEBRUARY MARCH APRIL MAY JUNE
BUDGET BUDGET
$ OPERATING REVENUE $ $ $ $ $ $ $ $ $ $ $ $ $ $
2,296,233 General Purpose Funding 3,390,906 2,412,328 4,547 235,163 1,682,201 1,693,747 1,928,363 1,932,910 1,937,457 2,168,072 2,172,619 2,177,166 2,407,782 2,412,3289,421 Governance 15,122 12,377 0 0 844 844 6,844 7,688 7,688 10,688 11,532 11,532 11,532 12,377
11,920 Law,Order Public Safety 26,316 12,420 2,505 2,505 2,605 6,510 6,910 7,110 9,815 9,915 9,915 12,420 12,420 12,4201,200 Health 2,520 2,000 0 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000
0 Education and Welfare 0 0 0 0 0 0 0 0 0 0 0 0 0 020,000 Housing 51,843 32,920 2,743 5,487 8,230 10,973 13,717 16,460 19,203 21,947 24,690 27,433 30,177 32,920
128,718 Community Amenities 156,228 149,322 3,667 7,333 115,154 118,971 122,637 126,554 130,221 134,155 138,072 141,739 145,405 149,32250,027 Recreation and Culture 119,022 91,218 1,717 3,433 5,150 19,367 43,501 46,718 50,935 54,051 56,068 57,785 59,501 91,218
538,206 Transport 696,134 567,762 115,245 152,645 192,445 229,845 297,462 334,862 372,262 409,662 447,062 492,962 530,362 567,762391,800 Economic Services 404,786 3,394,500 32,317 64,833 97,275 1,379,792 1,417,108 1,449,750 1,982,067 2,014,583 2,047,025 2,579,542 2,611,858 3,394,500
37,606 Other Property and Services 72,170 43,787 3,586 7,173 10,759 14,346 17,932 21,518 25,105 28,691 32,278 35,864 39,450 43,7873,485,131 4,935,046 6,718,634 166,326 480,572 2,116,663 3,476,394 3,856,475 3,945,570 4,536,752 4,853,765 4,941,261 5,538,442 5,850,488 6,718,634
LESS OPERATING EXPENDITURE
(154,092) General Purpose Funding (188,519) (175,668) (11,722) (23,445) (35,167) (46,889) (83,612) (95,334) (107,056) (123,778) (135,501) (147,223) (163,945) (175,668)(449,173) Governance (354,132) (494,500) (47,730) (82,320) (144,068) (172,158) (208,248) (296,996) (323,586) (350,176) (387,924) (415,662) (445,252) (494,500)(120,089) Law, Order, Public Safety (108,795) (135,760) (11,107) (22,203) (33,298) (44,394) (57,790) (68,886) (79,981) (91,077) (102,473) (113,569) (124,664) (135,760)
(67,884) Health (50,285) (71,226) (5,872) (11,997) (17,870) (23,742) (29,867) (35,739) (41,611) (47,484) (53,609) (59,481) (65,353) (71,226)(37,055) Education and Welfare (5,834) (25,364) (2,072) (4,144) (6,216) (8,288) (10,360) (12,932) (15,004) (17,076) (19,148) (21,220) (23,292) (25,364)
(230,786) Housing (199,908) (210,052) (17,504) (35,009) (52,513) (70,017) (87,522) (105,026) (122,530) (140,035) (157,539) (175,043) (192,548) (210,052)(477,680) Community Amenities (363,562) (544,443) (43,716) (85,543) (128,870) (170,697) (216,852) (289,480) (331,307) (373,134) (418,961) (460,788) (502,615) (544,443)
(1,032,564) Recreation and Culture (1,027,193) (1,176,683) (89,486) (175,493) (384,108) (475,595) (561,381) (652,828) (742,488) (828,275) (914,062) (999,849) (1,090,796) (1,176,683)(1,384,264) Transport (1,119,896) (1,490,891) (107,973) (215,946) (444,927) (642,894) (751,087) (859,060) (992,033) (1,100,006) (1,207,479) (1,315,452) (1,423,425) (1,490,891)(1,253,421) Economic Services (987,595) (4,292,525) (87,852) (172,388) (260,240) (1,599,375) (1,930,927) (2,020,263) (2,603,615) (2,690,450) (2,781,202) (3,368,338) (3,455,390) (4,292,525)
(56,810) Other Property & Services (142,841) (64,446) (16,902) (12,804) (31,098) (28,000) (42,902) (42,804) (41,705) (63,607) (64,722) (60,623) (64,505) (64,446)(5,263,818) (4,548,560) (8,681,558) (441,936) (841,290) (1,538,375) (3,282,050) (3,980,548) (4,479,347) (5,400,918) (5,825,098) (6,242,620) (7,137,249) (7,551,786) (8,681,558)
(1,778,687) Increase/(Decrease) 386,486 (1,962,924) (275,610) (360,718) 578,288 194,345 (124,073) (533,777) (864,166) (971,333) (1,301,360) (1,598,807) (1,701,299) (1,962,924)
ADD
1,207,088 Depreciation Written Back 1,427,215 1,426,634 118,886 237,772 356,659 475,545 594,431 713,317 832,203 951,089 1,069,976 1,188,862 1,307,748 1,426,63421,141 (Profit)/Loss on Sale of Asset 0 0 0 0 0 0 0 0 0 0 0 0 0
0 Book Value of Assets Sold Written Back 0 0 0 0 0 0 0 0 0 0 0 0 0 00 Movement in Trust Liability - previous period 0 0 0 0 0 0 0 0 0 0 0 0 0 00 Movement in Employee Benefits - Non-Current Items 6,583 0 0 0 0 0 0 0 0 0 0 0 0 0
1,228,229 1,433,798 1,426,634 118,886 237,772 356,659 475,545 594,431 713,317 832,203 951,089 1,069,976 1,188,862 1,307,748 1,426,634
(550,458) Increase/(Decrease) 1,820,284 (536,290) (156,724) (122,946) 934,946 669,889 470,358 179,540 (31,963) (20,244) (231,384) (409,945) (393,551) (536,290)
LESS CAPITAL PROGRAMME
(46,000) Purchase Land 0 0 0 0 0 0 0 0 0 0 0 0 0 0(1,318,000) Purchase Buildings (98,246) (1,652,695) (13,000) (18,000) (50,000) (77,000) (252,000) (259,000) (264,000) (279,000) (345,000) (428,000) (453,000) (1,652,695)
(454,888) Infrastructure Assets - Roads (506,560) (384,557) 0 0 (44,557) (164,557) (244,557) (284,557) (384,557) (384,557) (384,557) (384,557) (384,557) (384,557)(50,000) Infrastructure Assets - Footpaths (54,586) (60,000) 0 0 0 (60,000) (60,000) (60,000) (60,000) (60,000) (60,000) (60,000) (60,000) (60,000)
0 Infrastructure Assets - Aerodromes (480) 0 0 0 0 0 0 0 0 0 0 0 0 00 Infrastructure Assets - Drainage 0 0 0 0 0 0 0 0 0 0 0 0 0 00 Infrastructure Assets - Sewerage 0 0 0 0 0 0 0 0 0 0 0 0 0 0
(40,720) Infrastructure Assets - Parks & Ovals (42,093) 0 0 0 0 0 0 0 0 0 0 0 0 00 Infrastructure Assets - Solid Waste 0 0 0 0 0 0 0 0 0 0 0 0 0 0
(252,278) Infrastructure Assets - Other (112,284) (285,457) 0 0 (141,286) (165,286) (215,286) (265,286) (265,286) (265,286) (265,286) (285,457) (285,457) (285,457)(340,500) Purchase Plant and Equipment (268,446) (598,500) 0 0 (585,000) (589,750) (589,750) (589,750) (589,750) (594,500) (594,500) (594,500) (594,500) (598,500)
(20,000) Purchase Furniture and Equipment (12,244) (38,500) 0 0 (5,000) (5,000) (30,500) (30,500) (30,500) (38,500) (38,500) (38,500) (38,500) (38,500)111,000 Proceeds from Sale of Assets 103,273 130,500 0 0 130,000 130,000 130,000 130,000 130,000 130,000 130,500 130,500 130,500 130,500728,149 Contributions for the Development of Assets 430,590 461,497 0 0 0 11,940 312,497 336,497 336,497 336,497 336,497 336,497 461,497 461,497(44,553) Repayment of Debt - Loan Principal (44,553) (47,295) (17,863) (17,863) (23,294) (23,294) (23,294) (23,294) (41,684) (41,684) (47,295) (47,295) (47,295) (47,295)
0 Principal Repayment Received -Loans 0 0 0 0 0 0 0 0 0 0 0 0 0 0(608,900) Transfer to Reserves (770,379) (329,120) 0 0 0 0 0 0 0 0 0 0 0 (329,120)
349,138 Transfer from Reserves 90,540 270,000 0 0 0 0 0 0 0 0 0 0 0 270,000(1,987,552) (1,285,469) (2,534,127) (30,863) (35,863) (719,137) (942,947) (972,890) (1,045,890) (1,169,280) (1,197,030) (1,268,141) (1,371,312) (1,271,312) (2,534,127)
0 Plus Rounding 0(1,987,552) (1,285,469) (2,534,127) (30,863) (35,863) (719,137) (942,947) (972,890) (1,045,890) (1,169,280) (1,197,030) (1,268,141) (1,371,312) (1,271,312) (2,534,127)
(2,538,010) Increase/(Decrease) 534,815 (3,070,417) (187,587) (158,809) 215,809 (273,058) (502,533) (866,351) (1,201,243) (1,217,273) (1,499,525) (1,781,257) (1,664,863) (3,070,417)
FUNDING FROM
0 Loans 0 0 0 0 0 0 0 0 0 0 0 0 0 02,538,010 Opening Funds 2,535,602 3,070,417 3,070,417 3,070,417 3,070,417 3,070,417 3,070,417 3,070,417 3,070,417 3,070,417 3,070,417 3,070,417 3,070,417 3,070,4172,538,010 2,535,602 3,070,417 3,070,417 3,070,417 3,070,417 3,070,417 3,070,417 3,070,417 3,070,417 3,070,417 3,070,417 3,070,417 3,070,417 3,070,417
0 NET SURPLUS/(DEFICIT) 3,070,417 0 2,882,830 2,911,608 3,286,226 2,797,359 2,567,884 2,204,066 1,869,174 1,853,144 1,570,892 1,289,160 1,405,554 0
SHIRE OF MOUNT MAGNET
BUDGET STATEMENT OF FINANCIAL ACTIVITY
FOR THE YEAR ENDED 30 JUNE 2020
Agenda for Special Meeting of Council 23 August 2019 Page 12 of 108
5.5 2019-20 Annual Budget Officer: Financial Consultant – Dominic Carbone Date of Report: 16 August 2019 Amended By: Nil Disclosure of Interest: No Interest to Disclose Nature of Interest: Nil Meeting Date: 21 August 2019 Matter for Consideration For Council to give consideration and adopt the 2019-20 Annual Budget. Background Council is required to adopt its Annual Budget for 2019-20 prior to 31 August 2019. The draft budget (attached) has been compiled with regard to Council’s strategic documents, previous resolutions and input from both Council and administration. The 2019-20 Annual Budget has been prepared in accordance with Section 6.2 of the Local Government Act 1995 and Financial Management Regulations Part 3, Regulations 22 to 33. Fees and charges were previously presented to Council for Adoption at its Ordinary Meeting held on 11 Junel 2019 and are included in the attached budget document as required. Council has also received Ministerial approval in relation to differential rating and rates generally. Statutory Environment
Local Government Act 1995 Section 6.2 Financial Management Regulations Part 3, Regulations 22 to 33.
Strategic Implications The Annual Budget has been prepared with regard to Council’s strategic documents. Policy Implications Nil Financial Implications An Annual Budget is required in order for Council to operate pursuant to the Local Government Act 1995. Consultation Council Shire Staff Attachments
• 2019-20 Annual Budget • 2019-20 Detailed Budget
Comment A balanced budget has been prepared in accordance with Section 6.2 of the Local Government Act 1995 and the Financial Management Regulations 22 to 33. The 2019-20 Annual Budget comprises the following information:
• Statement of Comprehensive Income by Nature or Type • Basis of Preparation • Statement of Comprehensive Income by Program • Statement of Cash Flows • Rate Setting Statement by Program • Rates and Service Charges • Net Current Assets • Reconciliation of Cash • Fixed Assets • Asset Depreciation • Borrowings • Cash Backed Reserves • Fees and Charges
Agenda for Special Meeting of Council 23 August 2019 Page 13 of 108
• Grant Revenue • Other Information • Major Land Transactions • Interests in Joint Arrangements • Trust • Significant Accounting Policies - Other
Voting Requirements Absolute Majority
OFFICER RECOMMENDATION
Moved: Seconded: That Council, pursuant to Section 6.2 of the Local Government Act 1995 and Financial Management Regulations 1996, Part 3, Regulations 22 to 33, adopts the Annual Budget for 2018-19 as presented incorporating:
• Statement of Comprehensive Income by Nature or Type • Basis of Preparation • Statement of Comprehensive Income by Program • Statement of Cash Flows • Rate Setting Statement by Program • Rates and Service Charges • Net Current Assets • Reconciliation of Cash • Fixed Assets • Asset Depreciation • Borrowings • Cash Backed Reserves • Fees and Charges • Grant Revenue • Other Information • Major Land Transactions • Interests in Joint Arrangements • Trust • Significant Accounting Policies - Other
CARRIED/LOST
Agenda for Special Meeting of Council 23 August 2019 Page 14 of 108
ANNUAL BUDGET
1 JULY 2019 TO 30 JUNE 2020
Agenda for Special Meeting of Council 23 August 2019 Page 16 of 108
TABLE OF CONTENTS
Statement of Comprehensive Income by Nature or Type 2
Basis of Preparation 3
Statement of Comprehensive Income by Program 4
Statement of Cash Flows 6
Rate Setting Statement by Program 7
Rates and Service Charges 8
Net Current Assets 13
Reconciliation of Cash 16
Fixed Assets 17
Asset Depreciation 19
Borrowings 20
Cash Backed Reserves 22
Fees and Charges 23
Grant Revenue 23
Other Information 24
Major Land Transactions 25
Major Trading Undertaking 25
Interests in Joint Arrangements 26
Trust 27
Significant Accounting Policies - Other 28
Significant Accounting Policies - Change in Accounting Policies 29
VISION
For Mount Magnet to be recognised as an innovative, vibrant and inclusive community.
BUDGET
FOR THE YEAR ENDED 30 JUNE 2020
SHIRE OF MOUNT MAGNET
Agenda for Special Meeting of Council 23 August 2019 Page 17 of 108
SHIRE OF MOUNT MAGNET
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30TH JUNE 2020 BY NATURE OR TYPE
2019/20 2018/19 2018/19
NOTE Budget Actual Budget
$ $ $
Revenue
Rates 1 (a) 1,442,491 1,423,543 1,445,546
Operating grants, subsidies and
contributions 8 4,060,549 2,007,850 900,164
Fees and charges 7 1,110,099 1,193,063 1,056,094
Interest earnings 9 (a) 97,495 149,628 72,000
Other revenue 9 (a) 8,000 160,962 8,100
6,718,634 4,935,046 3,481,904
Expenses
Employee costs (1,541,206) (1,260,522) (1,475,612)
Materials and contracts (5,180,855) (1,185,693) (1,937,319)
Utility charges (197,820) (229,684) (211,690)
Depreciation on non-current assets 4 (1,426,634) (1,427,215) (1,207,088)
Interest expenses 9 (b) (6,478) (8,027) (9,220)
Insurance expenses (135,523) (140,524) (112,500)
Other expenditure (193,042) (296,895) (286,021)
(8,681,558) (4,548,560) (5,239,450)
Subtotal (1,962,924) 386,486 (1,757,546)
Non-operating grants, subsidies and
contributions 8 461,497 430,590 728,149
Profit on asset disposals 4 (a) 0 34,946 3,227
Loss on asset disposals 4 (a) (40,508) (5,500) (24,368)
420,989 460,036 707,008
Net result (1,541,935) 846,522 (1,050,538)
Other comprehensive income
Changes on revaluation of non-current assets 0 0 0
Total other comprehensive income 0 0 0
Total comprehensive income (1,541,935) 846,522 (1,050,538)
This statement is to be read in conjunction with the accompanying notes.
| 2 Agenda for Special Meeting of Council 23 August 2019 Page 18 of 108
SHIRE OF MOUNT MAGNETFOR THE YEAR ENDED 30TH JUNE 2020
BASIS OF PREPARATION REVENUES (CONTINUED)
The budget has been prepared in accordance with Australian Accounting OPERATING GRANTS, SUBSIDIES AND CONTRIBUTIONS
Standards (as they apply to local governments and not-for-profit entities) and Refer to all amounts received as grants, subsidies and contributions that are
interpretations of the Australian Accounting Standards Board, and the Local not non-operating grants.
Government Act 1995 and accompanying regulations. The Local Government
(Financial Management) Regulations 1996 take precedence over Australian NON-OPERATING GRANTS, SUBSIDIES AND
Accounting Standards. Regulation 16 prohibits a local government from CONTRIBUTIONS
recognising as assets Crown land that is a public thoroughfare, such as land Amounts received specifically for the acquisition, construction of new or the
under roads, and land not owned by but under the control or management of upgrading of noncurrent assets paid to a local government, irrespective of
the local government, unless it is a golf course, showground, racecourse or whether these amounts are received as capital grants, subsidies, contributions
recreational facility of State or regional significance. Consequently, some or donations.
assets, including land under roads acquired on or after 1 July 2008, have not
been recognised in this budget. This is not in accordance with the requirements FEES AND CHARGES
of AASB 1051 Land Under Roads paragraph 15 and AASB 116 Property, Plant Revenue (other than service charges) from the use of facilities and charges
and Equipment paragraph 7. made for local government services, sewerage rates, rentals, hire charges, fee
for service, photocopying charges, licences, sale of goods or information, fines,
Accounting policies which have been adopted in the preparation of this budget penalties and administration fees. Local governments may wish to disclose
have been consistently applied unless stated otherwise. Except for cash flow more detail such as rubbish collection fees, rental of property, fines and
and rate setting information, the budget has been prepared on the accrual basis penalties, other fees and charges.
and is based on historical costs, modified, where applicable, by the
measurement at fair value of selected non-current assets, financial assets and INTEREST EARNINGS
liabilities. Interest and other items of a similar nature received from bank and investment
accounts, interest on rate instalments, interest on rate arrears and interest on
THE LOCAL GOVERNMENT REPORTING ENTITY debtors.
All funds through which the Shire of Mount Magnet controls resources
to carry on its functions have been included in the financial statements forming OTHER REVENUE / INCOME
part of this budget. Other revenue, which can not be classified under the above headings, includes
dividends, discounts, and rebates. Reimbursements and recoveries should be
In the process of reporting on the local government as a single unit, all separated by note to ensure the correct calculation of ratios.
transactions and balances between those Funds (for example, loans and
transfers between Funds) have been eliminated. EXPENSES
EMPLOYEE COSTS
All monies held in the Trust Fund are excluded from the financial statements. All costs associated with the employment of person such as salaries, wages,
A separate statement of those monies appears at Note 12 to the budget. allowances, benefits such as vehicle and housing, superannuation, employment
expenses, removal expenses, relocation expenses, worker's compensation
2018/19 ACTUAL BALANCES insurance, training costs, conferences safety expenses, medical examinations,
Balances shown in this budget as 2018/19 Actual are estimates as forecast at fringe benefit tax, etc.
the time of budget preparation and are subject to final adjustments.
MATERIALS AND CONTRACTS
CHANGE IN ACCOUNTING POLICIES All expenditures on materials, supplies and contracts not classified under other
On the 1 July 2019 the following new accounting policies are to headings. These include supply of goods and materials, legal expenses,
be adopted and have impacted on the preparation of the budget: consultancy, maintenance agreements, communication expenses, advertising
AASB 15 - Revenue from Contracts with Customers; expenses, membership, periodicals, publications, hire expenses, rental, leases,
AASB 16 - Leases; and postage and freight etc. Local governments may wish to disclose more detail
AASB 1058 - Income of Not-for-Profit Entities. such as contract services, consultancy, information technology, rental or lease
expenditures.
Explanation of the changes arising from these standards is provided at Note 14.
UTILITIES (GAS, ELECTRICITY, WATER, ETC.)
KEY TERMS AND DEFINITIONS - NATURE OR TYPE Expenditures made to the respective agencies for the provision of power, gas
or water. Exclude expenditures incurred for the reinstatement of roadwork on
REVENUES behalf of these agencies.
RATES
All rates levied under the Local Government Act 1995 . Includes general, INSURANCE
differential, specified area rates, minimum rates, interim rates, back rates, All insurance other than worker's compensation and health benefit insurance
ex-gratia rates, less discounts offered. Exclude administration fees, interest included as a cost of employment.
on instalments, interest on arrears, service charges and sewerage rates.
LOSS ON ASSET DISPOSAL
SERVICE CHARGES Loss on the disposal of fixed assets includes loss on disposal of long term
Service charges imposed under Division 6 of Part 6 of the Local Government investments.
Act 1995. Regulation 54 of the Local Government (Financial Management)
Regulations 1996 identifies these as television and radio broadcasting, DEPRECIATION ON NON-CURRENT ASSETS
underground electricity and neighbourhood surveillance services. Depreciation expense raised on all classes of assets.
Excludes rubbish removal charges. Interest and other items of a similar INTEREST EXPENSES
nature received from bank and investment accounts, interest on rate Interest and other costs of finance paid, including costs of finance for loan
instalments, interest on rate arrears and interest on debtors. debentures, overdraft accommodation and refinancing expenses.
PROFIT ON ASSET DISPOSAL OTHER EXPENDITURE
Profit on the disposal of assets including gains on the disposal of long term Statutory fees, taxes, provision for bad debts, member's fees or State taxes.
investments. Losses are disclosed under the expenditure classifications. Donations and subsidies made to community groups.
| 3Agenda for Special Meeting of Council 23 August 2019 Page 19 of 108
SHIRE OF MOUNT MAGNET
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30TH JUNE 2020 BY REPORTING PROGRAM
2019/20 2018/19 2018/19
NOTE Budget Actual Budget
Revenue 1, 8, 9, 10(a),(b) $ $ $
Governance 12,377 15,122 9,421
General purpose funding 2,412,328 3,390,906 2,296,233
Law, order, public safety 12,420 26,316 11,920
Health 2,000 2,520 1,200
Housing 32,920 51,843 20,000
Community amenities 149,322 156,228 128,718
Recreation and culture 91,218 119,022 46,800
Transport 567,762 696,134 538,206
Economic services 3,394,500 404,786 391,800
Other property and services 43,787 72,169 37,606
6,718,634 4,935,046 3,481,904
Expenses excluding finance costs 4, 9, (b),(b),(b),(b)
Governance (494,500) (354,132) (449,173)
General purpose funding (175,668) (188,519) (154,092)
Law, order, public safety (135,760) (108,795) (120,089)
Health (71,226) (50,285) (67,884)
Education and welfare (25,364) (5,834) (37,055)
Housing (210,052) (199,908) (230,786)
Community amenities (544,443) (363,562) (477,680)
Recreation and culture (1,172,811) (1,023,290) (1,026,647)
Transport (1,490,891) (1,119,896) (1,360,525)
Economic services (4,292,525) (987,595) (1,252,792)
Other property and services (61,840) (138,717) (53,507)
(8,675,080) (4,540,533) (5,230,230)
Finance costs 6, 10(d)
Recreation and culture (3,872) (3,903) (5,917)
Other property and services (2,606) (4,124) (3,303)
(6,478) (8,027) (9,220)
Subtotal (1,962,924) 386,486 (1,757,546)
Non-operating grants, subsidies and contributions 8 461,497 430,590 728,149
Profit on disposal of assets 4 (a) 0 34,946 3,227
(Loss) on disposal of assets 4 (a) (40,508) (5,500) (24,368)
420,989 460,036 707,008
Net result (1,541,935) 846,522 (1,050,538)
Other comprehensive income
Changes on revaluation of non-current assets 0 0 0
Total other comprehensive income 0 0 0
Total comprehensive income (1,541,935) 846,522 (1,050,538)
This statement is to be read in conjunction with the accompanying notes.
| 4 Agenda for Special Meeting of Council 23 August 2019 Page 20 of 108
SHIRE OF MOUNT MAGNET
FOR THE YEAR ENDED 30TH JUNE 2020
KEY TERMS AND DEFINITIONS - REPORTING PROGRAMS
In order to discharge its responsibilities to the community, Council has developed a set of operational
OBJECTIVE ACTIVITIES
GOVERNANCE Income and expenditure relating to Councillors and Council's
governance role and portion of administration allocation to
the program.
GENERAL PURPOSE FUNDING Income relating to rating, untied financial assistance grants
and interest on investments and expenses relating to
rating.
LAW, ORDER, PUBLIC SAFETY Bushfire prevention actions, ranger services and animal
control, DFES and enforcement of local laws.
HEALTH Food inspection, control and licencing of food outlets,
hygiene and promotion, mosquito control and other health
issues.
EDUCATION AND WELFARE Prizes and donations applicable to school events and youth
related matters.
HOUSING Pensioner units, staff housing.
COMMUNITY AMENITIES Rubbish and sanitation collection and disposal, flood
mitigation works, town planning, public toilets and
cemeteries.
RECREATION AND CULTURE Public halls and community centre, swimming pool and
recreation centre, parks and gardens, recreation physical
activities officer and related expenses, oval, other
recreation, library operations and TV and radio broadcasting.
TRANSPORT Maintenance and construction of roads, bridges, drainage,
footpaths and cleaning and lighting of streets, verge and
tree maintenance. Works plant and equipment.
ECONOMIC SERVICES Tourism promotion and operation, building control,
community development office and caravan park.
OTHER PROPERTY AND SERVICES Private works, administration, public works overhead, plant
operation costs and unclassified items and the allocation of
administration, public works overhead and plant operation
cost to works and services.
and financial objectives. These objectives have been established both on an overall basis, reflected
by the Shire's Community Vision, and for each of its broad activities/programs.
| 5 Agenda for Special Meeting of Council 23 August 2019 Page 21 of 108
SHIRE OF MOUNT MAGNET
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30TH JUNE 2020
2019/20 2018/19 2018/19
NOTE Budget Actual Budget
$ $ $
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts
Rates 1,692,491 1,434,798 1,445,546
Operating grants, subsidies and
contributions 4,160,549 2,034,987 1,403,576
Fees and charges 1,210,099 1,257,158 1,056,094
Interest earnings 97,495 149,628 72,000
Goods and services tax 0 9,286 0
Other revenue 8,000 160,962 8,100
7,168,634 5,046,819 3,985,316
Payments
Employee costs (1,541,206) (1,008,340) (1,475,612)
Materials and contracts (5,230,855) (1,406,107) (1,953,729)
Utility charges (197,820) (229,684) (211,690)
Interest expenses (6,478) (9,170) (9,220)
Insurance expenses (135,523) (140,524) (112,500)
Goods and services tax 0 (24,895) 0
Other expenditure (193,042) (296,792) (286,020)
(7,304,924) (3,115,512) (4,048,771)
Net cash provided by (used in)
operating activities 3 (136,290) 1,931,307 (63,455)
CASH FLOWS FROM INVESTING ACTIVITIES
Payments for purchase of
property, plant & equipment 4 (a) (2,289,695) (378,936) (1,731,500)
Payments for construction of
infrastructure 4 (a) (730,014) (716,002) (790,886)
Non-operating grants,
subsidies and contributions
used for the development of assets 8 461,497 430,983 728,149
Proceeds from sale of
plant & equipment 4 (a) 130,500 103,273 111,000
Net cash provided by (used in)
investing activities (2,427,712) (560,682) (1,683,237)
CASH FLOWS FROM FINANCING ACTIVITIES
Repayment of borrowings 5 (a) (47,295) (44,553) (44,553)
Net cash provided by (used in)
financing activities (47,295) (44,553) (44,553)
Net increase (decrease) in cash held (2,611,297) 1,326,072 (1,791,245)
Cash at beginning of year 5,814,135 4,488,062 4,488,062
Cash and cash equivalents
at the end of the year 3 3,202,838 5,814,134 2,696,817
This statement is to be read in conjunction with the accompanying notes.
BY NATURE OR TYPE
Trade receivables, which generally have 30 - 90 day terms, are recognised initially at fair value and GeneralClassificationThe fair value of financial assets and financial liabilities must be estimated for recognition and measurement or for The liability for long service leave is recognised in the provision for employee benefits and measured as the present Provisions are recognised when: The council has a present legal or constructive obligation as a result of past events; In the determination of whether an asset or liability is current or non-current, consideration is given to the time when | 6 Agenda for Special Meeting of Council 23 August 2019 Page 22 of 108
SHIRE OF MOUNT MAGNETRATES SETTING STATEMENT
FOR THE YEAR ENDED 30TH JUNE 2020 BY REPORTING PROGRAM
2019/20 2018/19 2018/19
NOTE Budget Actual Budget
$ $ $
OPERATING ACTIVITIES
Net current assets at start of financial year - surplus/(deficit) 2 (b)(i) 3,070,417 2,535,602 2,538,010
3,070,417 2,535,602 2,538,010
Revenue from operating activities (excluding rates)
Governance 12,377 15,122 9,421
General purpose funding 969,837 1,967,363 850,687
Law, order, public safety 12,420 26,316 11,920
Health 2,000 2,520 1,200
Housing 32,920 51,843 20,000
Community amenities 149,322 156,228 128,718
Recreation and culture 91,218 127,258 50,027
Transport 567,762 722,844 538,206
Economic services 3,394,500 404,786 391,800
Other property and services 43,787 72,169 37,606
5,276,143 3,546,449 2,039,585
Expenditure from operating activities
Governance (494,500) (354,132) (449,173)
General purpose funding (175,668) (188,519) (154,092)
Law, order, public safety (135,760) (108,795) (120,089)
Health (71,226) (50,285) (67,884)
Education and welfare (25,364) (5,834) (37,055)
Housing (210,052) (199,908) (230,786)
Community amenities (544,443) (363,562) (477,680)
Recreation and culture (1,176,683) (1,027,193) (1,032,564)
Transport (1,527,399) (1,125,396) (1,384,264)
Economic services (4,292,525) (987,595) (1,253,421)
Other property and services (68,447) (142,842) (56,810)
(8,722,067) (4,554,061) (5,263,818)
Non-cash amounts excluded from operating activities 2 (b)(ii) 1,467,142 1,404,352 1,228,229
Amount attributable to operating activities 1,091,635 2,932,342 542,006
INVESTING ACTIVITIES
Non-operating grants, subsidies and contributions 8 461,497 430,590 728,149
Purchase property, plant and equipment 4 (a) (2,289,695) (378,936) (1,731,500)
Purchase and construction of infrastructure 4 (a) (730,014) (716,003) (790,886)
Proceeds from disposal of assets 4 (a) 130,500 103,273 111,000
Amount attributable to investing activities (2,427,712) (561,076) (1,683,237)
FINANCING ACTIVITIES
Repayment of borrowings 5 (a) (47,295) (44,553) (44,553)
Transfers to cash backed reserves (restricted assets) 6 (a) (329,119) (770,379) (608,900)
Transfers from cash backed reserves (restricted assets) 6 (a) 270,000 90,540 349,138
Amount attributable to financing activities (106,414) (724,392) (304,315)
Budgeted deficiency before general rates (1,442,491) 1,646,874 (1,445,546)
Estimated amount to be raised from general rates 1 1,442,491 1,423,543 1,445,546
Net current assets at end of financial year - surplus/(deficit) 2 (b)(i) 0 3,070,417 0
This statement is to be read in conjunction with the accompanying notes.
| 7 Agenda for Special Meeting of Council 23 August 2019 Page 23 of 108
SHIRE OF MOUNT MAGNETNOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2020
1. RATES AND SERVICE CHARGES
(a) Rating Information
2019/20 2019/20 2019/20 2019/20 2018/19 2018/19
Number Budgeted Budgeted Budgeted Budgeted Actual Budget
of Rateable rate interim back total total total
RATE TYPE Rate in properties value revenue rates rates revenue revenue revenue
$ $ $ $ $ $ $ $
Differential general rate or general rate
GRV Urban 0.108386 239 1,703,995 184,689 0 0 184,689 180,173 180,173
GRV Boogardie/Lennonville 0.108386 0 0 0 0 0 0 0 0
GRV Single Persons Quarters 0.197977 5 300,616 59,516 0 0 59,516 60,424 54,078
GRV Commercial 0.123793 15 568,396 70,363 0 0 70,363 68,984 68,984
GRV Industrial 0.123793 24 210,688 26,082 0 0 26,082 25,570 25,570
Unimproved valuations
UV Rural/Pastoral 0.071755 17 593,162 42,562 0 0 42,562 41,728 41,728
UV Prospecting 0.335263 81 176,449 59,157 0 0 59,157 56,085 58,698
UV Exploration 0.335263 48 393,009 131,761 0 0 131,761 139,954 164,278
UV Mining 0.335263 86 2,355,573 789,736 0 0 789,736 774,665 776,977
UV Gold Mining 0.335263 0 0 0 0 0 0 0
Sub-Totals 515 6,301,888 1,363,866 0 0 1,363,866 1,347,583 1,370,486
Minimum
Minimum payment $
GRV Urban 455 53 24,115 0 0 24,115 24,750 24,750
GRV Boogardie/Lennonville 152 6 912 0 0 912 900 900
GRV Single Persons Quarters 818 1 818 0 0 818 810 810
GRV Commercial 455 4 1,820 0 0 1,820 1,350 1,350
GRV Industrial 455 4 1,820 0 0 1,820 1,800 1,800
Unimproved valuations
UV Rural/Pastoral 455 2 910 0 0 910 900 900
UV Prospecting 455 54 24,570 0 0 24,570 23,400 23,400
UV Exploration 455 17 7,735 0 0 7,735 7,200 6,300
UV Mining 455 32 14,560 0 0 14,560 13,500 13,500
UV Gold Mining 455 3 1,365 0 0 1,365 1,350 1,350
Sub-Totals 176 0 78,625 0 0 78,625 75,960 75,060
691 6,301,888 1,442,491 0 0 1,442,491 1,423,543 1,445,546
Discount/concessions 9refer note 1(c) 0 0 0
Total amount raised from general rates 1,442,491 1,423,543 1,445,546
Specified area rates (Refer note 1(d)) 0 0 0
Total rates 1,442,491 1,423,543 1,445,546
All land (other than exempt land) in the Shire of Mount Magnet is rated according to its Gross Rental Value (GRV) in townsites or Unimproved Value (UV) in the
remainder of the Shire of Mount Magnet.
The general rates detailed for the 2019/20 financial year have been determined by Council on the basis of raising the revenue required to meet the deficiency between the
total estimated expenditure proposed in the budget and the estimated revenue to be received from all sources other than rates and also considering the extent of any increase
in rating over the level adopted in the previous year.
The minimum rates have been determined by Council on the basis that all ratepayers must make a reasonable contribution to the cost of local government services/facilities.
Gross rental valuations
Gross rental valuations
| 8 Agenda for Special Meeting of Council 23 August 2019 Page 24 of 108
SHIRE OF MOUNT MAGNET
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2020
1. RATES AND SERVICE CHARGES (CONTINUED)
(b) Interest Charges and Instalments - Rates and Service Charges
The following instalment options are available to ratepayers for the payment of rates and service charges.
Instalment Unpaid
Instalment plan rates
plan admin interest interestInstalment options Date due charge rate rates
$ % %
First due date
11/10/2019 24 0.00% 11.00%
Second instalment
13/12/2019 5.50% 11.00%
Third instalment
14/02/2020 5.50% 11.00%
Fouth instalment
17/04/2020 5.50% 11.00%
2019/20 2018/19 2018/19
Budget Actual Budgetrevenue revenue revenue
$ $ $
Instalment plan admin charge revenue 7,000 9,546 4,000Unpaid rates and service charge interest earned 25,000 47,657 18,000
32,000 57,203 22,000
| 9 Agenda for Special Meeting of Council 23 August 2019 Page 25 of 108
SHIRE OF MOUNT MAGNET
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2020
1. RATES AND SERVICE CHARGES (CONTINUED)
(c) Objectives and Reasons for Differential Rating
To provide equity in the rating of properties across the Shire the following rate categories have been determined for the implementation of differential rating.
Differential general rate
Gross Rental Value (GRV)
Urban - The object and reason of this rate is to apply a base differential general rate to land zoned and used for residential purposes. This category is considered by Council to
be the base rate by which all other GRV properties are assessed and have a different demand and requirement on Shire services and infrastructure.
Boogardie and Lennonville - Boogardie and Lennonville are historic townsites with little or no activities and no residents residing within the townsites. The rate assessments
in the zone are levied a Minimum Rate as the valuations for the land on average is $20 per assessment in order to ensure a reasonable minimum contribution to community
services.
Single Persons Quarters - The Single Persons Quarters rate is levied on properties with a special use of workers accommodation and short stay accommodation.
Commercial - The Commercial rate is levied on properties with a commercial land use.
Industrial - The Industrial rate is levied on properties with an industrial land use.
Unimproved Value (UV)
Rural/Pastoral - The Rural/Pastoral rating category applies to all pastoral leases and land with a predominantly rural/pastoral land use.
Mining, Exploration, Prospecting & Gold Mining Tenements - These categories are applied to all mining leases including exploration, prospecting and other general purpose
leases located within the Shire. The proposed rate is comparatively higher than the Rural/Pastoral on the basis that mining, exploration, prospecting and other general pupose
leases require additional ongoing maintenance of the road network that service the land use, along with the additional costs associated with the administration of mining
tenements.
(d) Differential Minimum Payment
Description Characteristics Reasons
As detailed in (c) above
Objects
| 10 Agenda for Special Meeting of Council 23 August 2019 Page 26 of 108
SHIRE OF MOUNT MAGNET
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2020
1. RATES AND SERVICE CHARGES (CONTINUED)
(d) Variation in Adopted Differential Rates to Local Public Notice
The following rates and minimum payments were previously set out in the local public notice giving notice of the intention to charge differential rates.
Differential general rate or general rate Proposed Rate in $ Adopted Rate in $ Reasons for the difference
No Variations
Minimum payment Proposed Minimum $ Adopted Minimum $ Reasons for the difference
No Variations
| 11 Agenda for Special Meeting of Council 23 August 2019 Page 27 of 108
SHIRE OF MOUNT MAGNET
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2020
1. RATES AND SERVICE CHARGES (CONTINUED)
(d) Specified Area Rate
The Shire did not raise specified area rates for the year ended 30th June 2020.
(d) Service Charges
The Shire did not raise service charges for the year ended 30th June 2020.
(e) Rates discounts
The Shire does no offer discount on rates
(e) Waivers or concessions
The Shire does not anticipate any waivers or concessions for the year ended 30th June 2020.
| 12 Agenda for Special Meeting of Council 23 August 2019 Page 28 of 108
SHIRE OF MOUNT MAGNETNOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2020
2 (a). NET CURRENT ASSETS 2018/19
2019/20 2019/20 Estimated 2018/19
Budget Budget Actual Budget
Note 30 June 2020 01 July 2019 30 June 2019 30 June 2019
$ $ $ $
Composition of estimated net current assets
Current assets
Cash - unrestricted 3 158,258 2,717,028 2,828,674 131,433
Cash - restricted reserves 3 3,044,580 3,097,106 2,985,460 2,565,384
Receivables 261,668 711,668 711,668 250,000
Inventories 5,734 5,734 5,734 6,500
3,470,240 6,531,536 6,531,536 2,953,317
Less: current liabilities
Trade and other payables (219,956) (269,955) (269,955) (180,000)
Long term borrowings (69,392) (116,687) (116,687) (116,686)
Provisions (205,704) (205,704) (205,704) (207,933)
(495,052) (592,346) (592,346) (504,619)
Net current assets 2,975,188 5,939,190 5,939,190 2,448,698
| 13 Agenda for Special Meeting of Council 23 August 2019 Page 29 of 108
SHIRE OF MOUNT MAGNET
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2020
2 (b). NET CURRENT ASSETS (CONTINUED)
EXPLANATION OF DIFFERENCE IN NET CURRENT ASSETS AND SURPLUS/(DEFICIT)
Operating activities excluded from budgeted deficiency
When calculating the budget deficiency for the purpose of Section 6.2 (2)(c) of the Local Government Act 1995
the following amounts have been excluded as provided by Local Government (Financial Management) Regulation 32
which will not fund the budgeted expenditure.
2018/19
2019/20 2019/20 Estimated 2018/19
Budget Budget Actual Budget
Note 30 June 2020 01 July 2019 30 June 2019 30 June 2019
$ $ $ $
(i) Current assets and liabilities excluded from budgeted deficiency
Net current assets 2 2,975,188 5,939,190 5,939,190 2,448,698
The following current assets and liabilities have been excluded
from the net current assets used in the Rate Setting Statement.
Adjustments to net current assets
Less: Cash - restricted reserves 3 (3,044,580) (2,985,460) (2,985,460) (2,565,384)
Add: Current liabilities not expected to be cleared at end of year
- Current portion of borrowings69,392 116,687 116,687 116,686
Adjusted net current assets - surplus/(deficit) 0 3,070,417 3,070,417 0
(ii) Operating activities excluded from budgeted deficiency
The following non-cash revenue or expenditure has been excluded
from operating activities within the Rate Setting Statement.
Adjustments to operating activities
Less: Profit on asset disposals 4 (a) 0 (34,946) (34,946) (3,227)
Less: Movement in liabilities associated with restricted cash 0 6,583 6,583 0
Add: Loss on disposal of assets 4 (a) 40,508 5,500 5,500 24,368
Add: Change in accounting policies 12 0 0 0 0
Add: Depreciation on assets 4 1,426,634 1,427,215 1,427,215 1,207,088
Non cash amounts excluded from operating activities 1,467,142 1,404,352 1,404,352 1,228,229
(iii) Reason for adjustment to Adjusted net current assets - surplus/(deficit) on 1 July 2019
The Shire has elected to retrospectively apply the cumulative effect of applying AASB 1058 Income of Not-for-Profit Entities
at the date of initial application of the standard, being 1 July 2019. The impact of applying the standard was to recognise unspent
grants and contributions for construction of recognisable non-financial assets controlled by the Shire as a liability. The opening
budgeted surplus/deficit on 1 July 2019 has been amended accordingly from the estimated actual closing surplus/deficit.
Refer to note 14 for further explanation of the impact of the changes in accounting policies
| 14 Agenda for Special Meeting of Council 23 August 2019 Page 30 of 108
SHIRE OF MOUNT MAGNETNOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2020
2 (c). NET CURRENT ASSETS (CONTINUED)
SIGNIFICANT ACCOUNTING POLICIES
CURRENT AND NON-CURRENT CLASSIFICATION TRADE AND OTHER RECEIVABLES
In the determination of whether an asset or liability is Trade and other receivables include amounts due from
current or non-current, consideration is given to the ratepayers for unpaid rates and service charges and
time when each asset or liability is expected to be other amounts due from third parties for goods sold and
settled. The asset or liability is classified as current if it services performed in the ordinary course of business.
is expected to be settled within the next 12 months,
being the Shire's operational cycle. In the case of Receivables expected to be collected within 12 months
liabilities where the Shire does not have the unconditional of the end of the reporting period are classified as
right to defer settlement beyond 12 months, such as current assets. All other receivables are classified as
vested long service leave, the liability is classified non-current assets.
as current even if not expected to be settled within
the next 12 months. Inventories held for trading are Collectability of trade and other receivables is reviewed
classified as current even if not expected to be on an ongoing basis. Debts that are known to be
realised in the next 12 months except for land held uncollectible are written off when identified. An
for sale where it is held as non-current based on the allowance for doubtful debts is raised when there is
Shire's intentions to release for sale. objective evidence that they will not be collectible.
TRADE AND OTHER PAYABLES CONTRACT LIABILITIES
Trade and other payables represent liabilities for goods An entity’s obligation to transfer goods or services to a
and services provided to the Shire prior to the end of the customer for which the entity has received consideration
financial year that are unpaid and arise when the (or the amount is due) from the customer. Grants to acquire
Shire of Mount Magnet becomes obliged to make or construct recognisable non-financial assets to be
future payments in respect of the purchase of these controlled by the Shire are recognised as a liability until
goods and services. The amounts are unsecured, are such time as the Shire satisfies its obligations under the
recognised as a current liability and are normally paid agreement.
within 30 days of recognition.
EMPLOYEE BENEFITS
CONTRACT ASSETS Short-term employee benefits
A contract asset is the right to consideration in exchange Provision is made for the Shire of Mount Magnet's
for goods or services the entity has transferred to a obligations for short-term employee benefits. Short term
customer when that right is conditioned on something employee benefits are benefits (other than termination
other than the passage of time. benefits) that are expected to be settled wholly before
12 months after the end of the annual reporting period in
PROVISIONS which the employees render the related service, including
Provisions are recognised when the Shire has a legal or wages, salaries and sick leave. Short-term employee
constructive obligation, as a result of past events, for benefits are measured at the (undiscounted) amounts
which it is probable that an outflow of economic benefits expected to be paid when the obligation is settled.
will result and that outflow can be reliably measured.
The Shire of Mount Magnet’s obligations for
Provisions are measured using the best estimate of the short-term employee benefits such as wages, salaries and
amounts required to settle the obligation at the end of the sick leave are recognised as a part of current trade and
reporting period. other payables in the statement of financial position. The
Shire of Mount Magnet’s obligations for
INVENTORIES employees' annual leave and long service leave
General entitlements are recognised as provisions in the statement
Inventories are measured at the lower of cost and net of financial position.
realisable value.
LAND HELD FOR RESALE
Net realisable value is the estimated selling price in the Land held for development and sale is valued at the lower
ordinary course of business less the estimated costs of of cost and net realisable value. Cost includes the cost of
completion and the estimated costs necessary to make acquisition, development, borrowing costs and holding
the sale. costs until completion of development. Finance costs and
holding charges incurred after development is completed
Superannuation are expensed.
The Shire of Mount Magnet contributes to a
number of superannuation funds on behalf of employees. Gains and losses are recognised in profit or loss at the time
of signing an unconditional contract of sale if significant
All funds to which the Shire of Mount Magnet risks and rewards, and effective control over the land, are
contributes are defined contribution plans. passed on to the buyer at this point.
Land held for sale is classified as current except where it is
held as non-current based on Council’s intentions to
release for sale.
| 15 Agenda for Special Meeting of Council 23 August 2019 Page 31 of 108
SHIRE OF MOUNT MAGNET
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2020
3. RECONCILIATION OF CASH
For the purposes of the Statement of Cash Flows, cash includes cash and cash equivalents, net of outstanding
bank overdrafts. Estimated cash at the end of the reporting period is as follows:
2019/20 2018/19 2018/19
Budget Actual Budget
$ $ $
Cash - unrestricted 158,258 2,717,028 131,433
Cash - restricted 3,044,580 3,097,107 2,565,384
3,202,838 5,814,135 2,696,817
The following restrictions have been imposed
by regulation or other externally imposed
requirements:
Reserves cash backed - Leave Reserve 276,528 262,663 262,132
Reserves cash backed - Plant Reserve 293,220 233,400 233,419
Reserves cash backed - Building Reserve 569,634 659,922 532,794
Reserves cash backed - Airport Reserve 663,815 654,188 442,740
Reserves cash backed - Community Bus Reserve 20,147 10,000 10,000
Reserves cash backed - Road Reserve 253,349 249,675 176,119
Reserves cash backed - Infrastructure Reserve 717,497 707,091 707,219
Reserves cash backed - Housing Construction Reserve 0 0 0
Reserves cash backed - Recreation Precinct Youth Centre Reserve 14,180 13,975 13,977
Reserves cash backed - Hill 50 Toll Reserve 236,210 194,547 186,984Asset Renewal Reserve
0 0 0Other restricted cash 0 111,646 0
3,044,580 3,097,107 2,565,384
Reconciliation of net cash provided by
operating activities to net result
Net result (1,541,935) 846,522 (1,050,538)
Depreciation 1,426,634 1,427,215 1,207,088
(Profit)/loss on sale of asset 40,508 (29,446) 21,141
(Increase)/decrease in receivables 450,000 38,391 503,412
(Increase)/decrease in contract assets 0 0 0
(Increase)/decrease in inventories 0 1,181 415
Increase/(decrease) in payables (50,000) 71,709 (16,824)
Increase/(decrease) in contract liabilities 0 0 0
Increase/(decrease) in employee provisions 0 6,325 0
Change in accounting policies transferred to retained
surplus (refer to Note 12)0 0 0
Grants/contributions for the development 0 0 0
of assets (461,497) (430,590) (728,149)
Net cash from operating activities (136,290) 1,931,307 (63,455)
SIGNIFICANT ACCOUNTING POLICES
CASH AND CASH EQUIVALENTS
Cash and cash equivalents include cash on hand, cash
at bank, deposits available on demand with banks, other
short term highly liquid investments that are readily
convertible to known amounts of cash and which are
subject to an insignificant risk of changes in value and
bank overdrafts.
Bank overdrafts are shown as short term borrowings in
current liabilities in Note 2 - Net Current Assets.
| 16 Agenda for Special Meeting of Council 23 August 2019 Page 32 of 108
SHIRE OF MOUNT MAGNETNOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2020
4. FIXED ASSETS
(a) Acquisition of Assets
The following assets are budgeted to be acquired during the year.
Governance
General
purpose
funding
Law, order,
public safety Health
Education
and welfare Housing
Community
amenities
Recreation
and culture Transport
Economic
services
Other
property and
services
2019/20
Budget total
2018/19
Actual total
2018/19
Budget total
Asset class $ $ $ $ $ $ $ $ $ $ $ $ $ $
Property, Plant and Equipment
Land - freehold land 0 0 46,000
Buildings - non-specialised 10,000 76,000 93,000 291,000 80,000 140,000 962,695 1,652,695 98,246 1,318,000
Furniture and equipment 5,000 5,000 8,000 20,500 38,500 12,244 27,000
Plant and equipment 14,500 527,000 57,000 598,500 268,446 340,500
5,000 0 10,000 0 0 76,000 93,000 310,500 607,000 148,000 1,040,195 2,289,695 378,936 1,731,500
Infrastructure
Infrastructure - Roads 384,557 384,557 506,560 454,888
Infrastructure - Footpaths 60,000 60,000 54,586 50,000
Infrastructure - Airport 0 480 0
Infrastructure - Parks and Gardens 0 42,093 40,720
Infrastructure - Other 20,171 126,286 139,000 285,457 112,284 245,278
0 0 0 0 0 0 20,171 126,286 444,557 139,000 0 730,014 716,003 790,886
Total acquisitions 5,000 0 10,000 0 0 76,000 113,171 436,786 1,051,557 287,000 1,040,195 3,019,709 1,094,939 2,522,386
A detailed breakdown of acquisitions on an individual asset basis can be found in the supplementary information attached to this budget document.
Reporting program
| 17 Agenda for Special Meeting of Council 23 August 2019 Page 33 of 108
SHIRE OF MOUNT MAGNETNOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2020
4. FIXED ASSETS (CONTINUED)
(b) Disposals of Assets
The following assets are budgeted to be disposed of during the year.
2019/20
Budget
Net Book
Value
2019/20
Budget
Sale
Proceeds
2019/20
Budget
Profit
2019/20
Budget
Loss
2018/19
Actual
Net Book
Value
2018/19
Actual
Sale
Proceeds
2018/19
Actual
Profit
2018/19
Actual
Loss
2018/19
Budget
Net Book
Value
2018/19
Budget
Sale
Proceeds
2018/19
Budget
Profit
2018/19
Budget
Loss
$ $ $ $ $ $ $ $ $ $ $ $
By Program
Recreation and culture 0 0 0 0 5,400 13,636 8,236 0 8,773 12,000 3,227 0
Transport 129,008 92,500 0 (36,508) 68,427 89,637 26,710 (5,500) 121,739 98,000 0 (23,739)
Economic services 0 0 0 0 0 0 0 1,629 1,000 0 (629)
Other property and services 42,000 38,000 0 (4,000) 0 0 0 0 0 0 0
171,008 130,500 0 (40,508) 73,827 103,273 34,946 (5,500) 132,141 111,000 3,227 (24,368)
By Class
Property, Plant and Equipment
Plant and equipment 171,008 130,500 (40,508) 73,827 103,273 34,946 (5,500) 132,141 111,000 3,227 (24,368)
171,008 130,500 0 (40,508) 73,827 103,273 34,946 (5,500) 132,141 111,000 3,227 (24,368)
A detailed breakdown of disposals on an individual asset basis can be found in
the supplementary information attached to this budget document .
| 18 Agenda for Special Meeting of Council 23 August 2019 Page 34 of 108
SHIRE OF MOUNT MAGNETNOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2020
5. ASSET DEPRECIATION
2019/20 2018/19 2018/19
Budget Actual Budget
$ $ $
By Program
Governance 30,619 30,636 30,664
Law, order, public safety 10,007 10,014 3,847
Housing 70,357 70,195 68,856
Community amenities 63,378 63,413 57,860
Recreation and culture 382,930 383,139 292,335
Transport 505,293 505,570 451,379
Economic services 120,951 121,017 114,337
Other property and services 243,099 243,232 187,810
1,426,634 1,427,215 1,207,088
By Class
Buildings - non-specialised 87,227 87,262 86,419
Buildings - specialised 376,289 376,442 377,822
Furniture and equipment 24,881 24,891 22,945
Plant and equipment 227,834 227,927 158,286
Infrastructure - Roads 414,978 415,147 307,958
Infrastructure - Footpaths 31,352 31,364 24,619
Infrastructure - Airport 19,864 19,872 79,198
Infrastructure - Parks and Gardens 67,616 67,644 77,492
Infrastructure - Other 176,594 176,666 72,349Infrastructure - User defined 6
1,426,634 1,427,215 1,207,088
SIGNIFICANT ACCOUNTING POLICIES
DEPRECIATION DEPRECIATION (CONTINUED)
The depreciable amount of all fixed assets including buildings An asset’s carrying amount is written down immediately to its
but excluding freehold land, are depreciated on a straight-line recoverable amount if the asset’s carrying amount is greater than
basis over the individual asset’s useful life from the time the its estimated recoverable amount.
asset is held ready for use. Leasehold improvements are
depreciated over the shorter of either the unexpired period of the Gains and losses on disposals are determined by comparing
lease or the estimated useful life of the improvements. proceeds with the carrying amount. These gains and losses are
included in profit or loss in the period which they arise.
The assets residual values and useful lives are reviewed, and
adjusted if appropriate, at the end of each reporting period. RECOGNITION OF ASSETS
Assets for which the fair value as at the date of acquisition is under
Major depreciation periods used for each class of depreciable $5,000 are not recognised as an asset in accordance with
asset are: Financial Management Regulation 17A (5) . These assets are
expensed immediately.
Buildings - non-specialised 50 TO 100 YEARS
Buildings - specialised 50 TO 100 YEARS
Furniture and equipment 4 TO 10 YEARS
Plant and equipment 5 TO 15 YEARS
Infrastructure - Roads 20 TO 25 YEARS
Infrastructure - Footpaths 100 YEARS
Infrastructure - Airport 40 YEARS
Infrastructure - Parks and Gardens 15 YEARS
Infrastructure - Other 30 YEARS
| 19 Agenda for Special Meeting of Council 23 August 2019 Page 35 of 108
SHIRE OF MOUNT MAGNETNOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2019
6. INFORMATION ON BORROWINGS
(a) Borrowing repayments
Movement in borrowings and interest between the beginning and the end of the current financial year.
2019/20 2019/20 2019/20 Budget 2018/19 2018/19 2018/19 Actual 2018/19 2018/19 2018/19 Budget
Budget Budget Budget Budget Principal Actual Actual Actual Actual Principal Budget Budget Budget Budget Principal
Principal New Principal Interest outstanding Principal New Principal Interest outstanding Principal New Principal Interest outstanding
Purpose 1 July 2019 loans repayments repayments 30 June 2020 1 July 2018 loans repayments repayments 30 June 2019 1 July 2018 loans repayments repayments 30 June 2019
$ $ $ $ $ $ $ $ $ $
Recreation and culture
Loan 39 74,672 0 36,253 3,872 38,419 108,880 0 34,208 3,903 74,672 108,880 0 34,208 5,917 74,672
Other property and services
Loan 38 42,014 11,042 2,606 30,972 52,359 0 10,345 4,124 42,014 52,359 0 10,345 3,303 42,014
116,686 0 47,295 6,478 69,391 161,239 0 44,553 8,027 116,686 161,239 0 44,553 9,220 116,686
116,686 0 47,295 6,478 69,391 161,239 0 44,553 8,027 116,686 161,239 0 44,553 9,220 116,686
All borrowing repayments, other than self supporting loans, will be financed by general purpose revenue.
The self supporting loan(s) repayment will be fully reimbursed.
| 20 Agenda for Special Meeting of Council 23 August 2019 Page 36 of 108
SHIRE OF MOUNT MAGNET
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2020
6. INFORMATION ON BORROWINGS (CONTINUED)
(b) New borrowings - 2019/20
The Shire does not intend to undertake any new borrowings for the year ended 30th June 2020
(c) Unspent borrowings
The Shire had no unspent borrowing funds as at 30th June 2019 nor is it expected to have unspent borrowing funds
as at 30th June 2020.
(d) Credit Facilities
2019/20 2018/19 2018/19
Budget Actual Budget
$ $ $
Undrawn borrowing facilities
credit standby arrangements
Bank overdraft limit 25,000 25,000 25,000
Bank overdraft at balance date 0 0 0
Credit card limit 10,000 10,000 10,000
Credit card balance at balance date 0 0 0
Total amount of credit unused 35,000 35,000 35,000
Loan facilities
Loan facilities in use at balance date 69,391 116,686 116,686
Unused loan facilities at balance date 0 0 0
SIGNIFICANT ACCOUNTING POLICIES
BORROWING COSTS
Borrowing costs are recognised as an expense when incurred except
where they are directly attributable to the acquisition, construction or
production of a qualifying asset. Where this is the case, they are
capitalised as part of the cost of the particular asset until such time as
the asset is substantially ready for its intended use or sale.
| 21 Agenda for Special Meeting of Council 23 August 2019 Page 37 of 108
SHIRE OF MOUNT MAGNET
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2020
7. CASH BACKED RESERVES
(a) Cash Backed Reserves - Movement
2019/20 2019/20 2019/20 2018/19 2018/19 2018/19 2018/19 2018/19 2018/19
Budget 2019/20 Budget Budget Actual 2018/19 Actual Actual Budget 2018/19 Budget Budget
Opening Budget Transfer Closing Opening Actual Transfer Closing Opening Budget Transfer Closing
Balance Transfer to (from) Balance Balance Transfer to (from) Balance Balance Transfer to (from) Balance
$ $ $ $ $ $ $ $ $ $ $ $
Reserves cash backed - Leave Reserve 262,663 13,865 0 276,528 115,145 147,518 0 262,663 115,145 146,987 0 262,132
Reserves cash backed - Plant Reserve 233,400 179,820 (120,000) 293,220 110,974 122,426 0 233,400 110,973 122,446 0 233,419
Reserves cash backed - Building Reserve 659,922 9,712 (100,000) 569,634 645,802 14,120 0 659,922 645,803 11,991 (125,000) 532,794
Reserves cash backed - Airport Reserve 654,188 9,627 0 663,815 298,591 355,597 0 654,188 298,591 234,149 (90,000) 442,740
Reserves cash backed - Community Bus Reserve 10,000 10,147 0 20,147 0 10,000 0 10,000 0 10,000 0 10,000
Reserves cash backed - Road Reserve 249,675 3,674 0 253,349 244,333 5,342 0 249,675 172,322 3,797 0 176,119
Reserves cash backed - Infrastructure Reserve 707,091 10,406 0 717,497 740,892 16,199 (50,000) 707,091 740,892 16,327 (50,000) 707,219
Reserves cash backed - Housing Construction Reserve 0 0 0 0 0 0 0 0 0 0 0 0
Reserves cash backed - Recreation Precinct Youth Centre Reserve 13,975 205 0 14,180 13,676 299 0 13,975 13,676 301 0 13,977
Reserves cash backed - Hill 50 Toll Reserve 194,547 91,663 (50,000) 236,210 136,209 98,878 (40,540) 194,547 208,220 62,902 (84,138) 186,984
2,985,461 329,119 (270,000) 3,044,580 2,305,622 770,379 (90,540) 2,985,461 2,305,622 608,900 (349,138) 2,565,384
(b) Cash Backed Reserves - Purposes
In accordance with Council resolutions in relation to each reserve account, the purpose for which the reserves are set aside are as follows:
Anticipated
Reserve name date of use Purpose of the reserve
Reserves cash backed - Leave Reserve To be used to fund annual and long service leave requirements.
Reserves cash backed - Plant Reserve To be used to purchase major plant items.
Reserves cash backed - Building Reserve To be used to maintain existing buildings and build new buildings.
Reserves cash backed - Airport Reserve To be used to seal the airport
Reserves cash backed - Community Bus Reserve To be used to fund the purchase of a new bus
Reserves cash backed - Road Reserve To used for the construction of roads
Reserves cash backed - Infrastructure Reserve To be used for the construction of new infrastructure in the shire.
Reserves cash backed - Housing Construction Reserve To be used for the construction of staff houses
Reserves cash backed - Recreation Precinct Youth Centre Reserve To be used for the youth centre
Reserves cash backed - Hill 50 Toll Reserve To be used for the maintenance or upgrading the Hill 50 road
The Reserves
are not
expected to be
used within a
set period as
further
transfers to the
reserve
accounts are
expected as
funds are
utilised
| 22 Agenda for Special Meeting of Council 23 August 2019 Page 38 of 108
SHIRE OF MOUNT MAGNET
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2020
8. FEES & CHARGES REVENUE
2019/20 2018/19 2018/19
Budget Actual Budget
$ $ $
Governance 9,000 5,726 6,050
General purpose funding 8,000 12,653 5,000
Law, order, public safety 2,400 1,954 1,900
Health 2,000 2,220 1,200
Housing 30,920 35,939 20,000
Community amenities 149,322 156,228 128,718
Recreation and culture 30,500 34,491 26,200
Transport 461,420 497,852 456,620
Economic services 389,500 414,992 386,800
Other property and services 27,037 31,008 23,606
1,110,099 1,193,063 1,056,094
9. GRANT REVENUE
Grants, subsidies and contributions are included as operating
revenues in the Statement of Comprehensive Income:
By Program:
Operating grants, subsidies and contributions
Governance 3,371
General purpose funding 864,342 1,768,119 773,687
Law, order, public safety 10,020 22,378 10,020
Recreation and culture 47,000 45,000 20,500
Transport 106,342 81,149 81,586
Economic services 3,005,000 5,000
Other property and services 0 10,430 6,000
4,032,704 1,927,076 900,164
Non-operating grants, subsidies and contributions
Law, order, public safety 11,940 15,196 15,920
Recreation and culture 125,000 28,071 216,695
Transport 324,557 387,323 495,534
461,497 430,590 728,149
| 23 Agenda for Special Meeting of Council 23 August 2019 Page 39 of 108
SHIRE OF MOUNT MAGNET
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2020
10. OTHER INFORMATION
2019/20 2018/19 2018/19
Budget Actual Budget
The net result includes as revenues $ $ $
(a) Interest earnings
Investments
- Reserve funds 43,935 50,266 40,000
- Other funds 28,560 51,705 14,000
Late payment of fees and charges * 25,000 47,657 18,000
97,495 149,628 72,000
* The Shire has resolved to charge interest under
section 6.13 for the late payment of any amount
of money at 11%.
(b) Other revenue
Reimbursements and recoveries 8,000 160,962 9,371
Other 8,100
8,000 160,962 17,471
The net result includes as expenses
(c) Auditors remuneration
Audit services 30,000 15,707 14,000
30,000 15,707 14,000
(d) Interest expenses (finance costs)
Borrowings (refer note 6 (a)) 6,478 8,027 9,220
Interest expense on lease liabilities 0 0 0
6,478 8,027 9,220
(e) Elected members remuneration
Meeting fees 38,500 27,917 28,000
Mayor/President’s allowance 16,000 14,000 14,000
Deputy Mayor/President's allowance 4,000 3,500 3,500
Travelling expenses 4,500 5,509 3,600
Telecommunications allowance 10,500 10,250 10,500
73,500 61,176 59,600
(f) Write offs
General rate 20,000 1,969 6,000
20,000 1,969 6,000
(g) Low Value lease expenses
Office equipment 0 0 0
Office equipment 0 0 0
0 0 0
SIGNIFICANT ACCOUNTING POLICIES
LEASES LEASES (CONTINUED)
At inception of a contract, an entity shall assess At the commencement date, a lessee shall measure
whether the contract is, or contains, a lease. A the lease liability at the present value of the lease
contract is, or contains, a lease if the contract payments that are not paid at that date. The lease
conveys the right to control the use of an identified payments shall be discounted using the interest rate
asset for a period of time in exchange for implicit in the lease, if that rate can be readily
consideration. determined. If that rate cannot be readily determined,
the lessee shall use the lessee’s incremental
At the commencement date, a lessee shall borrowing rate.
recognise a right-of-use asset and a lease liability.
At the commencement date, a lessee shall
measure the right-of-use asset at cost.
| 24 Agenda for Special Meeting of Council 23 August 2019 Page 40 of 108
SHIRE OF MOUNT MAGNETNOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2020
11. MAJOR LAND TRANSACTIONS
It is not anticipated any land transactions or major land transactions will occur in 2019/20.
11. TRADING UNDERTAKINGS AND MAJOR TRADING UNDERTAKINGS
It is not anticipated any trading undertakings and major trading undertakings will occur in 2019/20
| 25 Agenda for Special Meeting of Council 23 August 2019 Page 41 of 108
SHIRE OF MOUNT MAGNET
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2020
11. MAJOR LAND TRANSACTIONS, TRADING UNDERTAKINGS AND INTERESTS IN JOINT ARRANGEMENTS
It is not anticipated the Shire will be party to any Major Land Transactions or Trading Undertakings during
2019/20.
12. INTERESTS IN JOINT ARRANGEMENTS
It is not anticipated the Shire will be party to any joint venture arrangements during 2019/20.
SIGNIFICANT ACCOUNTING POLICIES
INTERESTS IN JOINT ARRANGEMENTS
Joint arrangements represent the contractual sharing
of control between parties in a business venture where
unanimous decisions about relevant activities are required.
Separate joint venture entities providing joint venturers
with an interest to net assets are classified as a joint
venture and accounted for using the equity method.
Joint venture operations represent arrangements whereby
joint operators maintain direct interests in each asset
and exposure to each liability of the arrangement. The
Shire of Mount Magnet’s interests in the assets
liabilities revenue and expenses of joint operations are
included in the respective line items of the financial
statements.
| 26 Agenda for Special Meeting of Council 23 August 2019 Page 42 of 108
SHIRE OF MOUNT MAGNET
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2020
12. TRUST FUNDS
Funds held at balance date over which the local government has no control and which are not included in
the financial statements are as follows:
Estimated Estimated Estimated
Balance amounts amounts balance
Detail 1 July 2019 received paid 30 June 2020
$ $ $ $
Future Directions Committee 390 0 0 390
Mount Magnet Chamber of Commerce 924 0 0 924
Safer WA Committee 549 0 0 549
Other Deposits 13,370 1,000 (1,000) 13,370
Mount Magnet Gold Pty Ltd 438,704 8,000 0 446,704
Community Benefit Fund 72,329 60,000 (50,000) 82,329
GNT ResourcesPty Ltd 252,248 1,750 0 253,998
778,514 70,750 (51,000) 798,264
| 27 Agenda for Special Meeting of Council 23 August 2019 Page 43 of 108
SHIRE OF MOUNT MAGNET
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2020
13. SIGNIFICANT ACCOUNTING POLICIES - OTHER
INFORMATION
GOODS AND SERVICES TAX (GST) ROUNDING OFF FIGURES
Revenues, expenses and assets are recognised net of the All figures shown in this statement are rounded to the
amount of GST, except where the amount of GST incurred nearest dollar.
is not recoverable from the Australian Taxation Office
(ATO). COMPARATIVE FIGURES
Where required, comparative figures have been
Receivables and payables are stated inclusive of GST adjusted to conform with changes in presentation for
receivable or payable. The net amount of GST recoverable the current financial year.
from, or payable to, the ATO is included with receivables or
payables in the statement of financial position. BUDGET COMPARATIVE FIGURES
Unless otherwise stated, the budget comparative
Cash flows are presented on a gross basis. The GST figures shown in the budget relate to the original
components of cash flows arising from investing or budget estimate for the relevant item of disclosure.
financing activities which are recoverable from, or payable
to, the ATO are presented as operating cash flows. REVENUE RECOGNITION
Accounting Policies for the recognition of income and
CRITICAL ACCOUNTING ESTIMATES revenue from contracts with customers is described in
The preparation of a budget in conformity with Australian Note 14.
Accounting Standards requires management to make
judgements, estimates and assumptions that effect the
application of policies and reported amounts of assets and
liabilities, income and expenses.
The estimates and associated assumptions are based on
historical experience and various other factors that are
believed to be reasonable under the circumstances; the
results of which form the basis of making the judgements
about carrying values of assets and liabilities that are not
readily apparent from other sources. Actual results may
differ from these estimates.
| 28 Agenda for Special Meeting of Council 23 August 2019 Page 44 of 108
SHIRE OF MOUNT MAGNETNOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2020
14. SIGNIFICANT ACCOUNTING POLICIES - CHANGE
IN ACCOUNTING POLICIES
This note explains the impact of the adoption of AASB 15 Revenue from Contracts with Customers, AASB 16 Leases and
AASB 1058 Income for Not-for-Profit Entities.
REVENUE FROM CONTRACTS WITH CUSTOMERS
The Shire of Mount Magnet adopted AASB 15 on 1 July 2019 resulting in changes in accounting policies. In accordance with
the transition provisions AASB 15, the Shire of Mount Magnet has adopted the new rules retrospectively with the cumulative
effect of initially applying these rules recognised on 1 July 2019. In summary the following adjustments were made to the amounts
recognised in the balance sheet at the date of initial application (1 July 2019):
AASB 118 AASB 15
carrying amount carrying amount
30 June 19 Reclassification 01 July 19
$ $ $
Contract assets 0 0
Contract liabilities - current
Unspent grants, contributions and reimbursements 0 111,646 111,646
Developer contributions 0 0
Contract liabilities non-current
Developer contributions 0 0
Cash in lieu of parking 0 0
Adjustment to retained surplus from adoption of AASB 15 (111,646)
LEASES
On adoption of AASB 16, for leases which had previously been classified as an 'operating lease' when applying AASB 117, the
Shire of Mount Magnet is not required to make any adjustments on transition for leases for which the underlying asset is of
low value. Assets for which the fair value as at the date of acquisition is under $5,000 are not recognised as an asset in accordance
with Financial Management Regulation 17A (5).
NOTES TO AND FORMING PART OF THE BUDGET
FOR THE YEAR ENDED 30TH JUNE 2020
14. SIGNIFICANT ACCOUNTING POLICIES - CHANGE
IN ACCOUNTING POLICIES (Continued)
INCOME FOR NOT-FOR-PROFIT ENTITIES
The Shire of Mount Magnet has adopted AASB 1058 from 1 July 2019 which resulted in changes in accounting policies. In
accordance with the transition provisions AASB 1058, the Shire of Mount Magnet has adopted the new rules retrospectively
with the cumulative effect of initially applying AASB 1058 recognised at 1 July 2019. Comparative information for prior reporting periods
shall not be restated in accordance with AASB 1058 transition requirements.
In applying AASB 1058 retrospectively with the cumulative effect of initially applying the Standard on 1 July 2019 changes occurred
to the following financial statement line items by application of AASB as compared to AASB 1004 Contributions before the change:
AASB 1004 AASB 1058
carrying amount carrying amount
30 June 19 Reclassification 01 July 19
$ $ $
Trade and other payables 0 0 0
Adjustment to retained surplus from adoption of AASB 1058 0
Prepaid rates are, until the taxable event for the rates has occurred, refundable at the request of the ratepayer. Therefore the rates
received in advance give rise to a financial liability that is within the scope of AASB 9. On 1 July 2019 the prepaid rates were recognised
as a financial asset and a related amount was recognised as a financial liability and no income was recognised by the
Shire of Mount Magnet. When the taxable event occurs the financial liability is extinguished and the Shire of Mount Magnet
recognises income for the prepaid rates that have not been refunded.
| 29 Agenda for Special Meeting of Council 23 August 2019 Page 45 of 108
SHIRE OF MOUNT MAGNET
Assets that were acquired for consideration that was significantly less than fair value principally to enable the
Shire of Mount Magnet to further its objectives may have been measured on initial recognition under other Australian Accounting
Standards at a cost that was signification less than fair value. Such assets are not required to be remeasured at fair value.
Volunteer Services in relation to Volunteer Fire Services have been recognised in budgeted revenue and budgeted expenditure as the fair
value of the services can be reliably estimated and the services would have been purchased if they had not been donated.
The impact on the Shire of Mount Magnet of the changes as at 1 July 2019 is as follows:
2019
$
Retained surplus - 30/06/2019
Adjustment to retained surplus from adoption of AASB 15 (111,646)
Adjustment to retained surplus from adoption of AASB 1058 0 (111,646)
Retained surplus - 01/07/2019 (111,646)
| 30 Agenda for Special Meeting of Council 23 August 2019 Page 46 of 108
DETAILED BUDGET
1 JULY 2019 TO 30 JUNE 2020
Agenda for Special Meeting of Council 23 August 2019 Page 47 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure Proceeds Sale of Assets
1348002 Sale of Community BusSale of Toyota Hilux Utility - MA014 ($18,182) $0 ($15,000) $0 $0 $0Trade in on Toyota Hilux Utility - Works $0 $0 $0 $0
Sale of Works Tip Truck ($20,000) $0 ($20,000) $0 $0 $02007 Nissan Tip Truck P017 $0 $0 $0 $0
Sale of Toyota Hilux Utility ($13,636) $0 ($12,000) $0 $0 $0Trade in on Toyota Hilux Utility - Gardener $0 $0 $0 $0
1242001 Sale of CAT 12H Grader PO30 $0 $0 $0 $0 ($92,000) $0Trade on CAT 12H Grader PO30 $0 $0 $0 $0
Sale of Prime Mover P223 $0 $0 $0 $0 $0 $0Trade in on Prime Mover P223 $0 $0 $0 $0
Sale of 2004 Papas Boxtop Trailer Works $0 $0 ($500) $0 $0 $0Trade in on Heavy Duty of Road Trailer $0 $0 $0 $0
Sale of 2010 Bobcat Skid Steer Works ($26,000) $0 ($20,000) $0 $0 $0Trade in on Bobcat $0 $0 $0 $0
Sale of 2016 Toyota Hilux Works Manager Works ($25,455) $0 ($20,000) $0 $0 $0Trade in on Duel Cab 4x4 3.0 $0 $0 $0 $0
1444003 Sale of 2008 Volvo L90f Wheel Loader Works $0 $0 $0 $0 $0 $0Trade in on Wheel loader $0 $0 $0 $0
Sale of 4WD Tractor - Works p2512007 $0 $0 ($22,000) $0 $0 $0Trade in on 4WD Tractor $0 $0 $0 $0
Sale of Box Trailer $0 $0 ($500) $0 $0 $0Trade in on Box Trailer $0 $0 $0 $0
Sale of Box Trailer $0 $0 $0 $0 $0 $0Trade in on Box Trailer $0 $0 $0 $0
Sale of Air Compressor $0 $0 ($500) $0Trade in on Air Compressor $0 $0 $0 $0
Sale of Ford Ranger MA2 $0 $0 ($38,000) $0Trade in on Toyota prado P102 $0 $0 $0 $0
Sale of Plant Trailer $0 $0 $0 $0Trade in on Plant Trailer $0 $0 $0 $0
Sale of Skid Mounted Water Tank $0 $0 $0 $0Trade in on Skid Mounted Water Tank $0 $0 $0 $0
1143001 Sale of Husqvarna Ride On Mower $0 $0 ($1,000) $0 $0 $0Trade in on Huaqvarna Mower - Caravan park $0 $0 $0 $0
PROCEEDS FROM SALE OF ASSETS ($103,273) $0 ($111,000) $0 ($130,500) $0
Written Down Value $0 $0 $0 $0
Written Down Value - Works Plant $0 $0 $0 $132,141 $0 $171,008WDV-Trade in on Cat 12H Grader PO30 $0 $0 $0 $0WDV -Trade in on Heavy Duty of Road Trailer $0 $0 $0 $0WDV-Trade in on Prime Mover P223 $0 $0 $0 $0WDV-Trade in on Air Compressor P302 $0 $0 $0 $0WDV-Trade on Box Trailer P301 $0 $0 $0 $0WDV-Trade on 1991 Box Trailer $0 $0 $0 $0WDV-Trade on Plant Trailer P310 $0 $0 $0 $0WDV-Trade on Skid Mounted Water Tank $0 $0 $0 $0WDV-Trade on Ford Ranger MA2 $0 $0 $0 $0WDV-Trade in on Huaqvarna Mower- Caravan park $0 $0 $0 $0WDV-Trade on Bobcat S185 Skid Steer $0 $31,500 $0 $0 $0 $0WDV-Trade on Toyota Hilux -Gardener $0 $5,400 $0 $0 $0 $0WDV-Trade on Toyota Hilux -Works $0 $27 $0 $0 $0 $0WDV-Trade on Toyota Hilux -Works Manager $20,700 $0 $0 $0 $0WDV-Trade on 4WD Tractor $0 $0 $0 $0WDV-Trade on 2007 Nissan Tip Truck P017 $16,200 $0 $0 $0 $0
Sub Total - WDV ON DISPOSAL OF ASSET $0 $73,827 $0 $132,141 $0 $171,008
Total - GAIN/LOSS ON DISPOSAL OF ASSET ($103,273) $73,827 ($111,000) $132,141 ($130,500) $171,008
ABNORMAL ITEMS
$0 $0 $0 $0
Sub Total - ABNORMAL ITEMS $0 $0 $0 $0
Total - ABNORMAL ITEMS $0 $0 $0 $0 $0 $0
Total - OPERATING STATEMENT ($103,273) $73,827 ($111,000) $132,141 ($130,500) $171,008
RATES
OPERATING EXPENDITURE
0310001 Rates - Doubtful Debts/Bad Debts Written-Off $0 $1,969 $0 $6,000 $0 $20,0000310001 Other Expenditure,Legal and Audit,Other Governance $0 $0 $0 $00311990 Rates - Allocation of Admin Overheads $0 $94,128 $0 $68,802 $0 $70,0920311990 Overhead Allocation -Administration $0 $0 $0 $00311009 Rates - Costs $0 $45,124 $0 $44,500 $0 $44,5000311009 Other Goods and Services $0 $0 $0 $00311009 Consultants $0 $0 $0 $00311009 Other Expenditure,Legal and Audit,Other Governance $0 $0 $0 $00311004 Rates - Debt Recovery Expenses $0 $38,198 $0 $15,000 $0 $15,0000311004 Other Goods and Services $0 $0 $0 $00311008 Provision for Doubtful Debts $0 $0 $0 $0 $0 $00311008 Other Expenditure $0 $0 $0 $00311001 Rates - Valuation Expenses $0 $4,676 $0 $4,000 $0 $10,0000311001 Other Expenditure,Legal and Audit,Other Governance $0 $0 $0 $0
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
Agenda for Special Meeting of Council 23 August 2019 Page 48 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
0311002 Rates - Title Searches $0 $418 $0 $500 $0 $5000311002 Other Expenditure,Legal and Audit,Other Governance $0 $0 $0 $00312001 NEW - Receipt/BAS Rounding Expense $0 ($0) $0 $0 $0 $00312001 Other Expenditure,Legal and Audit,Other Governance $0 $0 $0 $00320050 OLD - Rates - Costs $0 $0 $0 $0 $0 $00320050 Other Goods and Services $0 $0 $0 $0
Sub Total - GENERAL RATES OP EXP $0 $184,514 $0 $138,802 $0 $160,092
OPERATING INCOME
0321051 Rates - Revenue Levied based on 2% increase ($1,423,543) $0 ($1,445,546) $0 ($1,442,491) $00321051 GRV Urban $0 $0 $0 $00321051 GRV Boogardie / Lennonville $0 $0 $0 $00321051 GRV Single Persons Quarters $0 $0 $0 $00321051 GRV Commercial $0 $0 $0 $00321051 GRV Industrial $0 $0 $0 $00321051 UV Rural / Pastoral $0 $0 $0 $00321051 UV Prospecting $0 $0 $0 $00321051 UV Exploration $0 $0 $0 $00321051 UV Mining $0 $0 $0 $00321051 UV Gold Mining $0 $0 $0 $00321053 Rates - Fees & Charges ($9,546) $0 ($4,000) $0 ($7,000) $00321053 Fees and Charges-Admin Fee on Instalment and Interest $0 $0 $0 $00321052 Rates - Penalty Interest ($47,657) $0 ($18,000) $0 ($25,000) $00321052 Interest Earnings $0 $0 $0 $00321054 Rates - Property Enquiries ($1,786) $0 ($1,000) $0 ($1,000) $00321054 Other Fees and Charges-EAS Enquiries $0 $0 $0 $0321005 Income - Other ($38,283) $0 $0 $0 $0 $0321005 $0 $0 $0 $00322001 DFES - ESL Commission ($4,000) $0 ($4,000) $0 ($4,000) $00322001 Grants - Operating - State Govt $0 $0 $0 $0
Sub Total - GENERAL RATES OP INC ($1,524,816) $0 ($1,472,546) $0 ($1,479,491) $0
Total - GENERAL RATES ($1,524,816) $184,514 ($1,472,546) $138,802 ($1,479,491) $160,092
OTHER GENERAL PURPOSE FUNDING
OPERATING EXPENDITURE
0312990 Other General Purpose Funding - Allocation of Admin $0 $4,005 $0 $15,289 $0 $15,5760312990 Overhead Allocation -Administration $0 $0 $0 $0
Sub Total - OTHER GENERAL PURPOSE FUNDING OP/EXP $0 $4,005 $0 $15,289 $0 $15,576
OPERATING INCOME
0322002 Grant Revenue - LGGC Financials Assistance Grants Scheme ($1,410,301) $0 ($631,572) $0 ($705,776) $00322002 Grants - Operating - State Govt $0 $0 $0 $00322003 Grant Revenue - LGGC Local Road Grant ($353,818) $0 ($138,115) $0 ($154,566) $00322003 Grants - Operating - State Govt $0 $0 $0 $00322004 Interest Income - Municipal Fund ($51,705) $0 ($14,000) $0 ($28,560) $00322004 Interest Earnings $0 $0 $0 $00322005 Interest Income - Reserve Fund ($50,266) $0 ($40,000) $0 ($43,935) $00322005 Interest Earnings $0 $0 $0 $0
Sub Total - OTHER GENERAL PURPOSE FUNDING OP/INC ($1,866,090) $0 ($823,687) $0 ($932,837) $0
Total - OTHER GENERAL PURPOSE FUNDING ($1,866,090) $4,005 ($823,687) $15,289 ($932,837) $15,576
Total - GENERAL PURPOSE FUNDING ($3,390,906) $188,519 ($2,296,233) $154,092 ($2,412,328) $175,668
($3,390,906) $0$0 $188,519
Agenda for Special Meeting of Council 23 August 2019 Page 49 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
MEMBERS OF COUNCIL
OPERATING EXPENDITURE
0411990 Members of Council - Allocation of Admin Overheads $0 $120,164 $0 $142,636 $0 $145,310 0411990 Overhead Allocation -Administration $0 $0 $0 $0 0411010 Members of Council - Conferences $0 $16,325 $0 $20,000 $0 $20,000 0411010 Other Expenditure,Legal and Audit,Other Governance $0 $0 $0 $0 0411001 Members of Council - Presidential Allowance $0 $17,500 $0 $17,500 $0 $20,000 0411001 Other Expenditure,Legal and Audit,Other Governance $0 $0 $0 $0 0411002 Members of Council - Meeting Fees $0 $27,917 $0 $28,000 $0 $38,500 0411002 Other Expenditure,Legal and Audit,Other Governance $0 $0 $0 $0 0411005 Members of Council - Telecommunication Reimbursement $0 $10,250 $0 $10,500 $0 $10,500 0411005 Other Expenditure,Legal and Audit,Other Governance $0 $0 $0 $0 0411421 Members of Council - Insurance $0 $3,856 $0 $3,856 $0 $3,933 0411421 Insurance $0 $0 $0 $0 0411003 Members of Council - Travel $0 $5,509 $0 $3,600 $0 $4,500 0411003 Other Expenditure,Legal and Audit,Other Governance $0 $0 $0 $0 0411441 Governance - Subscriptions $0 $22,467 $0 $14,000 $0 $23,000 0411441 Other Expenditure,Legal and Audit,Other Governance $0 $0 $0 $0 0411007 Sundry Expenses - Members of Council $0 $1,703 $0 $1,200 $0 $2,000 0411007 Advertising $0 $0 $0 $0 0411007 Other Expenditure,Legal and Audit,Other Governance $0 $0 $0 $0 0411011 Members of Council - Training $0 $0 $0 $8,000 $0 $12,000 0411011 Other Expenditure,Legal and Audit,Other Governance $0 $0 $0 $0 0411501 Governance Election Expenses $0 $0 $0 $2,000 $0 $6,500 0411501 Employee Costs - Salaries & Wages $0 $0 $0 $0 0411501 Advertising $0 $0 $0 $0 0411501 Other Expenditure,Legal and Audit,Other Governance $0 $0 $0 $0 0411999 Governance - Depreciation $0 $30,636 $0 $30,664 $0 $30,619 0411999 Depreciation $0 $0 $0 $0
Sub Total - MEMBERS OF COUNCIL OP/EXP $0 $256,327 $0 $281,956 $0 $316,861
OPERATING INCOME
$0 $0 $0 $0$0 $0 $0 $0
Sub Total - MEMBERS OF COUNCIL OP/INC $0 $0 $0 $0 $0 $0
Total - MEMBERS OF COUNCIL $0 $256,327 $0 $281,956 $0 $316,861
Agenda for Special Meeting of Council 23 August 2019 Page 50 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
GOVERNANCE
OPERATING EXPENDITURE
0412990 Other Governance - Allocation of Admin Overheads $0 $16,022 $0 $22,934 $0 $23,3640412990 Admin Allocations $0 $0 $0 $00412002 Governance - Receptions - Council Meetings $0 $2,171 $0 $4,400 $0 $4,4000412002 Other Expenditure,Legal and Audit,Other Governance $0 $0 $0 $00412004 Governance - Receptions - Sundry $0 $306 $0 $2,000 $0 $2,0000412004 Other Expenditure,Legal and Audit,Other Governance $0 $0 $0 $00412001 Governance - Donations - General $0 $19,736 $0 $34,000 $0 $34,0000412001 Other Expenditure,Legal and Audit,Other Governance $0 $0 $0 $00412003 Governance - Receptions - Functions $0 $4,040 $0 $7,371 $0 $7,0000412003 Employee Costs - Salaries & Wages $0 $0 $0 $00412003 Other Expenditure,Legal and Audit,Other Governance $0 $0 $0 $00412003 Overheads allocation - Public Works $0 $0 $0 $00412431 Other Governance - Consultants $0 $2,450 $0 $10,000 $0 $10,0000412431 Consultants $0 $0 $0 $00412431 Travel and Accommodation $0 $0 $0 $00412011 Other Governance - Audit Expenditure $0 $15,707 $0 $14,000 $0 $30,0000412011 Other Expenditure,Legal and Audit,Other Governance $0 $0 $0 $00412012 Other Governance - Legal Expenses $0 $5,648 $0 $15,000 $0 $15,0000412012 Other Expenditure,Legal and Audit,Other Governance $0 $0 $0 $00412012 Other $0 $0 $0 $00412013 Other Governance - Sundry Expenditure $0 $22,280 $0 $2,000 $0 $6,0000412013 Minor sundry items $0 $0 $0 $00412015 Murchison Regional Vermin Council - Costs $0 $3,037 $0 $3,371 $0 $3,6350412015 Salaries & Wages $0 $0 $0 $0 0412015 Other Expenditure,Legal and Audit,Other Governance $0 $0 $0 $0 0412015 Plant Operating Costs $0 $0 $0 $0 0412015 Overheads $0 $0 $0 $00412401 Council Chambers - Operating Costs $0 $1,408 $0 $1,375 $0 $2,2070412401 Insurance $0 $0 $0 $00412401 Other Goods & Services $0 $0 $0 $00412461 Council Chambers - Maintenance $0 $212 $0 $2,976 $0 $1,8850412461 Salaries & Wages $0 $0 $0 $00412461 Plant Operating Costs $0 $0 $0 $00412461 Goods & Services $0 $0 $0 $00412461 Overheads $0 $0 $0 $00412016 Disaster Management Plan $0 $0 $0 $12,000 $0 $12,0000412016 Consultancy Services $0 $0 $0 $00412017 Integrated Planning $0 $0 $0 $30,000 $0 $20,0000412017 Consultancy Services $0 $0 $0 $00412502 Other Governance - Civic Events $0 $4,788 $0 $5,790 $0 $6,1480412502 ANZACDAY Anzac /Aust Day Expenses $0 $0 $0 $00412502 AUST DAY Salaries & Wages $0 $0 $00412502 Other Goods & Services $0 $0 $0 $00412502 Other Expenditure $0 $0 $0 $00412502 Plant Operating Costs $0 $0 $0 $00412502 Overheads $0 $0 $0 $0
Sub Total - GOVERNANCE - GENERAL OP/EXP $0 $97,806 $0 $167,217 $0 $177,639
OPERATING INCOME
0422001 Other Governance - Revenue ($73) $0 $0 $0 $0 $00422001 Contributions $0 $0 $0 $00422001 Reimbursements $0 $0 $0 $00422002 MRVC - Reimbursement Revenue ($2,396) $0 ($3,371) $0 ($3,377) $00422002 Reimbursements - MRVC $0 $0 $0 $00422003 Other Governance - Fees & Charges ($6,653) $0 ($50) $0 ($3,000) $00422003 Other Fees and Charges $0 $0 $0 $00422004 MRVC - Secretarial Services ($6,000) $0 ($6,000) $0 ($6,000) $00422004 Other Fees and Charges $0 $0 $0 $0
Sub Total - GOVERNANCE - GENERAL OP/INC ($15,122) $0 ($9,421) $0 ($12,377) $0
Total - GOVERNANCE - GENERAL ($15,122) $97,806 ($9,421) $167,217 ($12,377) $177,639
Total - GOVERNANCE ($15,122) $354,132 ($9,421) $449,173 ($12,377) $494,500
$0 $354,132
($15,122) $0
Agenda for Special Meeting of Council 23 August 2019 Page 51 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
LAW, ORDER AND PUBLIC SAFETY
FIRE PREVENTION
OPERATING EXPENDITURE
0511990 Fire Prevention - Allocation of Admin Overheads $0 $4,005 $0 $12,773 $0 $13,0130511990 Admin Allocations $0 $0 $0 $00511003 Fire Fighting - Plant & Equipment - Maintenance $0 $13,173 $0 $14,708 $0 $16,6770511003 Other Goods & Services0511003 Plant Operating Costs $0 $0 $0 $00511001 Fire Fighting $0 $4,286 $0 $5,671 $0 $5,4870511001 Salaries & Wages $0 $0 $0 $00511001 Other Goods & Services0511001 Advertising0511001 Insurance0511001 Overheads $0 $0 $0 $00511001 Plant Operating Costs0511006 Fire Prevention - Ranger Services $0 $0 $0 $2,000 $0 $2,0000511006 Contract Ranger Services $0 $0 $0 $00511999 Depreciation - Fire Prevention $0 $6,387 $0 $2,233 $0 $6,3830511999 Depreciation of assets $0 $0 $0 $0
Sub Total - FIRE PREVENTION OP/EXP $0 $27,851 $0 $37,385 $0 $43,560
OPERATING INCOME
0521007 Grant Revenue - Fire Prevention - ESL Recurrent ($22,378) $0 ($10,020) $0 ($10,020) $00521007 DFES ESL Operating Grant BFB $0 $0 $0 $0
Sub Total - FIRE PREVENTION OP/INC ($22,378) $0 ($10,020) $0 ($10,020) $0
Total - FIRE PREVENTION ($22,378) $27,851 ($10,020) $37,385 ($10,020) $43,560
ANIMAL CONTROL
OPERATING EXPENDITURE
0512990 Animal Control - Allocation of Admin Overheads $0 $16,022 $0 $20,418 $0 $20,8010512990 Admin Allocations $0 $0 $0 $00512003 Animal Control - Contract Ranger $0 $46,859 $0 $52,000 $0 $52,0000512003 Other Goods & Services $0 $0 $0 $00512003 Plant Operating Costs $0 $0 $0 $00512401 ANIMALS Animal Control - Operating Costs $0 $12,339 $0 $5,972 $0 $11,2410512401 Salaries $0 $0 $0 $00512401 Insurance $0 $0 $0 $00512401 Other Goods & Services $0 $0 $0 $00512401 Plant Operating Costs $0 $0 $0 $00512401 Overheads $0 $0 $0 $00512401 ACVET Salaries $0 $0 $0 $00512401 Other Goods & Services $0 $0 $0 $00512401 Plant Operating Costs $0 $0 $0 $00512401 Overheads $0 $0 $0 $00513997 Animal Control Depreciation - Buildings $0 $1,612 $0 $0 $0 $1,6120513997 Asset Depreciation
Sub Total - ANIMAL CONTROL OP/EXP $0 $76,833 $0 $78,390 $0 $85,654
OPERATING INCOME
0522002 Animal Control - Sundry Fees & Charges $0 $0 ($200) $0 ($200) $0 0522002 Other Fees & Charges $0 $0 $0 $0 0522003 Animal Control - Dog & Cat Registration Fees ($1,954) $0 ($1,500) $0 ($2,000) $0 0522003 Other Fees & Charges $0 $0 $0 $0 0522003 Statutory Licences $0 $0 $0 $0 0522004 Animal Control - Fines & Penalties $0 $0 ($200) $0 ($200) $0 0522004 Impounding Fees $0 $0 $0 $0 0523001 Animal Control - Reimbursement Revenue ($1,985) $0 $0 $0 $0 $0 0523001 $0 $0 $0 $0
Sub Total - ANIMAL CONTROL OP/INC ($3,939) $0 ($1,900) $0 ($2,400) $0
Total - ANIMAL CONTROL ($3,939) $76,833 ($1,900) $78,390 ($2,400) $85,654
Agenda for Special Meeting of Council 23 August 2019 Page 52 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
OTHER LAW ORDER & PUBLIC SAFETY
OPERATING EXPENDITURE
0513009 Other Law, Order & Public Safety - Sundry Expenditure $0 $436 $0 $1,200 $0 $6000513009 Other Goods & Services $0 $00513009 Other Expenditure $0 $0 $0 $00513010 Radar Speed Display Unit - Maintenance $0 $1,662 $0 $0 $0 $3,9240513010 Plant Operating Costs $0 $0 $0 $00513010 Other Expenditure $0 $0 $0 $00513401 Insurance $0 $0 $0 $1,500 $0 $110513401 Property Insurance $0 $0 $0 $00513999 SES Depreciation $0 $0 $0 $1,614 $0 $00513999 Asset Depreciation $0 $0 $0 $00514999 Depreciation - Other LOPS $0 $2,014 $0 $0 $0 $2,0120514999 Asset Depreciation $0 $0 $0 $0
Sub Total - OTHER LAW ORDER & PUBLIC SAFETY OP/EXP $0 $4,112 $0 $4,314 $0 $6,547
OPERATING INCOME
New Grant Revenue - Other Law Order & Public Safety $0 $0 $0 $0 $0 $0New Capital Grant - Radar Speed Displays $0 $0 $0 $00523006 Grant Revenue - Other Law Order & Public Safety ($15,196) $0 ($15,920) $0 ($11,940) $00523006 Capital Grant - CCTV $0 $0 $0 $0
Sub Total - OTHER LAW ORDER & PUBLIC SAFETY OP /INC ($15,196) $0 ($15,920) $0 ($11,940) $0
Total - OTHER LAW ORDER PUBLIC SAFETY ($15,196) $4,112 ($15,920) $4,314 ($11,940) $6,547
Total - LAW ORDER & PUBLIC SAFETY ($41,512) $108,795 ($27,840) $120,089 ($24,360) $135,760
Agenda for Special Meeting of Council 23 August 2019 Page 53 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
HEALTH ADMINISTRATION & INSPECTION
OPERATING EXPENDITURE
0714990 Health - Environmental - Allocation of Admin Overheads $0 $4,005 $0 $20,418 $0 $20,8010714990 Admin allocations $0 $0 $0 $00714003 Sundry Expenditure $0 $657 $0 $600 $0 $7000714003 Other Goods & Services $0 $0 $0 $00714001 Environmental Health - Contractor $0 $34,982 $0 $33,000 $0 $34,0000714001 Other Goods & Services $0 $0 $0 $00714001 Contract Health Inspection Services Travel costs $0 $0 $0 $0
Sub Total - HEALTH ADMIN & INSPECTION OP/EXP $0 $39,644 $0 $54,018 $0 $55,501
OPERATING INCOME
0724001 Health - Reimbursement Revenue ($300) $0 $0 $0 $0 $00724001 Refund of Subscription $0 $00724002 Health - Fees & Charges ($2,220) $0 ($1,200) $0 ($2,000) $00724002 Statutory Licences $0 $00724002 Other Fees & charges $0 $0 $0 $0
Sub Total - HEALTH ADMIN & INSPECTION OP/INC ($2,520) $0 ($1,200) $0 ($2,000) $0
Total - HEALTH ADMIN & INSPECTION ($2,520) $39,644 ($1,200) $54,018 ($2,000) $55,501
PREVENTIVE SERVICES- PEST CONTROL
OPERATING EXPENDITURE
0715999 Environmental Health - Depreciation $0 $0 $0 $0 $0 $00715999 Depreciation of assets $0 $0 $0 $00715003 Mosquito Control - Plant Maintenance $0 $2,147 $0 $114 $0 $1,7240715003 Plant Costs Recovered $0 $0 $0 $00715001 Mosquito Control $0 $3,748 $0 $5,344 $0 $5,4540715001 Wages $0 $0 $0 $00715001 Other Goods & Services $0 $0 $0 $00715001 Overheads $0 $0 $0 $0
Sub Total - PEST CONTROL OP/EXP $0 $5,895 $0 $5,458 $0 $7,178
OPERATING INCOME
Other Income $0 $0 $0 $0Sub Total - PEST CONTROL OP/INC $0 $0 $0 $0 $0 $0
Total - PEST CONTROL $0 $5,895 $0 $5,458 $0 $7,178
PREVENTIVE SERVICES - OTHER
OPERATING EXPENDITURE
$0 $0 $0 $0
Sub Total - PREVENTIVE SRVS - OP/EXP $0 $0 $0 $0
OPERATING INCOME
$0 $0 $0 $0
Sub Total - PREVENTIVE SRVS - OP/INC $0 $0 $0 $0
Total - PREVENTIVE SERVICES $0 $0 $0 $0
PREVENTIVE SERVICE - OTHER
OPERATING EXPENDITURE
$0 $0 $0 $0
Sub Total - PREVENTIVE SRVS - OTHER OP/EXP $0 $0 $0 $0
Total - PREVENTIVE SERVICES - OTHER $0 $0 $0 $0
Agenda for Special Meeting of Council 23 August 2019 Page 54 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
OTHER HEALTH
OPERATING EXPENDITURE
0717002 Other Health - Dental Service $0 $740 $0 $763 $0 $7590717002 Salaries & Wages $0 $0 $0 $0 0717002 Internal Plant Costs $0 $0 $0 $0 0717002 Overheads $0 $0 $0 $0 0717990 Other Health - Allocation of Admin Overheads $0 $4,005 $0 $7,645 $0 $7,7880717990 Admin Allocations $0 $0 $0 $0
Sub Total - OTHER HEALTH OP/EXP $0 $4,745 $0 $8,408 $0 $8,547
OPERATING INCOME
$0 $0 $0 $0
Sub Total - OTHER HEALTH OP/INC $0 $0 $0 $0 $0 $0
Total - OTHER HEALTH $0 $4,745 $0 $8,408 $0 $8,547
Total - HEALTH ($2,520) $50,285 ($1,200) $67,884 ($2,000) $71,226
$0 $50,285($2,520) $0
EDUCATION & WELFARE
EDUCATION
OPERATING EXPENDITURE
$0 $0 $0 $0Sub Total - EDUCATION OP/EXP $0 $0 $0 $0 $0 $0
Total - EDUCATION $0 $0 $0 $0 $0 $0
Agenda for Special Meeting of Council 23 August 2019 Page 55 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
OTHER EDUCATION
OPERATING EXPENDITURE
0812001 Other Education - Educational Prizes/Awards $0 $500 $0 $500 $0 $5000812001 Other Expenditure $0 $0 $0 $0
Sub Total - OTHER EDUCATION OP/EXP $0 $500 $0 $500 $0 $500
OPERATING INCOME
$0 $0 $0 $0
Sub Total - OTHER EDUCATION OP/INC $0 $0 $0 $0 $0 $0
Total - OTHER EDUCATION $0 $500 $0 $500 $0 $500
CARE OF FAMILIES AND CHILDREN
OPERATING EXPENDITURE
0813007 Youth Strategy $0 $0 $0 $10,000 $0 $00813007 Consultancy $0 $0 $0 $0
Sub Total - CARE OF FAMILIES AND CHILDREN OP/EXP $0 $0 $0 $10,000 $0 $0
OPERATING INCOME
$0 $0 $0 $0
Sub Total - CARE OF FAMILIES AND CHILDREN OP/INC $0 $0 $0 $0 $0 $0
Total - CARE OF FAMILIES AND CHILDREN $0 $0 $0 $10,000 $0 $0
OTHER WELFARE
OPERATING EXPENDITURE
0818002 Youth Centre - Maintenance $0 $0 $0 $1,000 $0 $2250818002 Other Goods & Services $0 $0 $0 $00818002 Plant Costs Recovered $0 $0 $0 $00813005 Youth - Activity Expenses $0 $0 $0 $1,500 $0 $1,5000813005 Other Goods & Services $0 $0 $0 $00817001 Community Benefit Fund - Expenses $0 $0 $0 $0 $0 $00817001 Other Expenditure $0 $0 $0 $00817009 Program Expenses $0 $2,622 $0 $5,000 $0 $5,0000817009 Other Expenditure $0 $0 $0 $00818401 Youth Centre - Operating Costs $0 $709 $0 $1,250 $0 $00818401 Other Goods & Services $0 $0 $0 $00818401 Utilities - Electricity $0 $0 $0 $00818401 Utilities - Water $0 $0 $0 $00818401 Insurance $0 $0 $0 $00813990 Youth - Allocation of Admin Overheads $0 $2,003 $0 $17,805 $0 $18,1390813990 Administration Allocated $0 $0 $0 $0
Sub Total - OTHER WELFARE OP/EXP $0 $5,334 $0 $26,555 $0 $24,864
OPERATING INCOME
0827001 Community Benefit Fund - Revenue $0 $0 $0 $0 $0 $00827001 Grants, subsidies & contributions $0 $0 $0 $0
Sub Total - OTHER WELFARE OP/INC $0 $0 $0 $0 $0 $0
Total - OTHER WELFARE $0 $5,334 $0 $26,555 $0 $24,864
Total - EDUCATION & WELFARE $0 $5,834 $0 $37,055 $0 $25,364
0 5833.550 0
Agenda for Special Meeting of Council 23 August 2019 Page 56 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
STAFF HOUSING
OPERATING EXPENDITURE
0911401 Staff Housing - Operating Costs $0 $43,993 $0 $37,337 $0 $42,9590911401 LOT157OP Other Goods & Services $0 $0 $0 $00911401 95 HEPBURN Telephone & Internet $0 $0 $0 $00911401 ST Utilities - Electricity $0 $0 $0 $00911401 Utilities - Gas $0 $0 $0 $00911401 Utilities - Water $0 $0 $0 $00911401 Wages $0 $0 $0 $00911401 Insurance $0 $0 $0 $00911401 LOT225AOP Other Goods & Services $0 $0 $0 $00911401 70B WATSON Telephone & Internet $0 $0 $0 $00911401 ST Utilities - Electricity $0 $0 $0 $00911401 Utilities - Gas $0 $0 $0 $00911401 Utilities - Water $0 $0 $0 $00911401 Insurance $0 $0 $0 $00911401 Wages $0 $0 $0 $00911401 LOT226OP Other Goods & Services $0 $0 $0 $00911401 68 WATSON Telephone & Internet $0 $0 $0 $00911401 ST Utilities - Electricity $0 $0 $0 $00911401 Utilities - Gas $0 $0 $0 $00911401 Utilities - Water $0 $0 $0 $00911401 Insurance $0 $0 $0 $00911401 Wages $0 $0 $0 $00911401 LOT343OP Other Goods & Services $0 $0 $0 $00911401 19 LAURIE Telephone & Internet $0 $0 $0 $00911401 ST Utilities - Electricity $0 $0 $0 $00911401 Utilities - Gas $0 $0 $0 $00911401 Utilities - Water $0 $0 $0 $00911401 Insurance $0 $0 $0 $00911401 Wages $0 $0 $0 $00911401 LOT151OP Other Goods & Services $0 $0 $0 $00911401 101 HEPBURN Telephone & Internet $0 $0 $0 $00911401 ST Utilities - Electricity $0 $0 $0 $00911401 Utilities - Gas $0 $0 $0 $00911401 Utilities - Water $0 $0 $0 $00911401 Insurance $0 $0 $0 $00911401 Wages $0 $0 $0 $00911401 LOT397OP Other Goods & Services $0 $0 $0 $00911401 98 HEPBURN Telephone & Internet $0 $0 $0 $00911401 ST Utilities - Electricity $0 $0 $0 $00911401 Utilities - Gas $0 $0 $0 $00911401 Utilities - Water $0 $0 $0 $00911401 Insurance $0 $0 $0 $00911401 Wages $0 $0 $0 $00911401 LOT398OP Other Goods & Services $0 $0 $0 $00911401 40 HEPBURN Telephone & Internet $0 $0 $0 $00911401 ST Utilities - Electricity $0 $0 $0 $00911401 Utilities - Gas $0 $0 $0 $00911401 Utilities - Water $0 $0 $0 $00911401 Insurance $0 $0 $0 $00911401 Wages $0 $0 $0 $00911401 LOT43OP Other Goods & Services $0 $0 $0 $00911401 39 HEPBURN Telephone & Internet $0 $0 $0 $00911401 ST Utilities - Electricity $0 $0 $0 $00911401 Utilities - Gas $0 $0 $0 $00911401 Utilities - Water $0 $0 $0 $00911401 Insurance $0 $0 $0 $00911401 Wages $0 $0 $0 $00911401 LOT452OP Other Goods & Services $0 $0 $0 $00911401 18 DOWDEN Telephone & Internet $0 $0 $0 $00911401 PLACE Utilities - Electricity $0 $0 $0 $00911401 Utilities - Gas $0 $0 $0 $00911401 Utilities - Water $0 $0 $0 $00911401 Insurance $0 $0 $0 $00911401 Wages $0 $0 $0 $00911401 LOT453OP Other Goods & Services $0 $0 $0 $00911401 13 JENSEN Telephone & Internet $0 $0 $0 $00911401 CLOSE Utilities - Electricity $0 $0 $0 $00911401 Utilities - Gas $0 $0 $0 $00911401 Utilities - Water $0 $0 $0 $00911401 Insurance $0 $0 $0 $00911401 Wages $0 $0 $0 $00911401 LOT460OP Other Goods & Services $0 $0 $0 $00911401 8 JENSEN Telephone & Internet $0 $0 $0 $00911401 CLOSE Utilities - Electricity $0 $0 $0 $00911401 Utilities - Gas $0 $0 $0 $00911401 Utilities - Water $0 $0 $0 $00911401 Insurance $0 $0 $0 $00911401 Wages $0 $0 $0 $00911461 LOT225B OP Salaries & Wages $0 $0 $0 $00911461 70A WATSON Other Goods & Services $0 $0 $0 $00911461 ST Telephone & Internet $0 $0 $0 $00911461 Utilities - Electricity $0 $0 $0 $00911461 Utilities - Water $0 $0 $0 $00911461 Depreciation $0 $0 $0 $00911461 Internal Plant Costs $0 $0 $0 $00911461 Insurance $0 $0 $0 $00911461 Overheads $0 $0 $0 $0
Agenda for Special Meeting of Council 23 August 2019 Page 57 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
0911461 Housing - Maintenance $0 $38,167 $0 $75,919 $0 $50,2040911461 LOT151 Salaries & Wages $0 $0 $0 $00911461 101 HEPBURN Other Goods & Services $0 $0 $0 $00911461 ST Consultants $0 $0 $0 $00911461 Utilities - Electricity $0 $0 $0 $00911461 Utilities - Gas $0 $0 $0 $00911461 Depreciation $0 $0 $0 $00911461 Internal Plant Costs $0 $0 $0 $00911461 Overheads $0 $0 $0 $00911461 LOT157 Salaries & Wages $0 $0 $0 $00911461 95 HEPBURN Other Goods & Services $0 $0 $0 $00911461 ST Telephone & Internet $0 $0 $0 $00911461 Utilities - Electricity $0 $0 $0 $00911461 Utilities - Gas $0 $0 $0 $00911461 Depreciation $0 $0 $0 $00911461 Internal Plant Costs $0 $0 $0 $00911461 Overheads $0 $0 $0 $00911461 LOT397 Salaries & Wages $0 $0 $0 $00911461 70B WATSON Other Goods & Services $0 $0 $0 $00911461 ST Telephone & Internet $0 $0 $0 $00911461 Utilities - Electricity $0 $0 $0 $00911461 Utilities - Gas $0 $0 $0 $00911461 Depreciation $0 $0 $0 $00911461 Internal Plant Costs $0 $0 $0 $00911461 Overheads $0 $0 $0 $00911461 LOT226 Salaries & Wages $0 $0 $0 $00911461 68 WATSON Other Goods & Services $0 $0 $0 $00911461 ST Telephone & Internet $0 $0 $0 $00911461 Utilities - Electricity $0 $0 $0 $00911461 Utilities - Gas $0 $0 $0 $00911461 Depreciation $0 $0 $0 $00911461 Internal Plant Costs $0 $0 $0 $00911461 Overheads $0 $0 $0 $00911461 LOT343 Salaries & Wages $0 $0 $0 $00911461 19 LAURIE Other Goods & Services $0 $0 $0 $00911461 ST Telephone & Internet $0 $0 $0 $00911461 Utilities - Electricity $0 $0 $0 $00911461 Utilities - Gas $0 $0 $0 $00911461 Depreciation $0 $0 $0 $00911461 Internal Plant Costs $0 $0 $0 $00911461 Overheads $0 $0 $0 $00911461 LOT397 Salaries & Wages $0 $0 $0 $00911461 98 HEPBURN Other Goods & Services $0 $0 $0 $00911461 ST Telephone & Internet $0 $0 $0 $00911461 Utilities - Electricity $0 $0 $0 $00911461 Utilities - Gas $0 $0 $0 $00911461 Depreciation $0 $0 $0 $00911461 Internal Plant Costs $0 $0 $0 $00911461 Overheads $0 $0 $0 $00911461 LOT398 Salaries & Wages $0 $0 $0 $00911461 40 HEPBURN Other Goods & Services $0 $0 $0 $00911461 ST Telephone & Internet $0 $0 $0 $00911461 Utilities - Electricity $0 $0 $0 $00911461 Utilities - Gas $0 $0 $0 $00911461 Depreciation $0 $0 $0 $00911461 Internal Plant Costs $0 $0 $0 $00911461 Overheads $0 $0 $0 $00911461 LOT43 Salaries & Wages $0 $0 $0 $00911461 39 HEPBURN Other Goods & Services $0 $0 $0 $00911461 ST Telephone & Internet $0 $0 $0 $00911461 Utilities - Electricity $0 $0 $0 $00911461 Utilities - Gas $0 $0 $0 $00911461 Depreciation $0 $0 $0 $00911461 Internal Plant Costs $0 $0 $0 $00911461 Overheads $0 $0 $0 $00911461 LOT452 Salaries & Wages $0 $0 $0 $00911461 18 DOWDEN Other Goods & Services $0 $0 $0 $00911461 PLACE Telephone & Internet $0 $0 $0 $00911461 Utilities - Electricity $0 $0 $0 $00911461 Utilities - Gas $0 $0 $0 $00911461 Depreciation $0 $0 $0 $00911461 Internal Plant Costs $0 $0 $0 $00911461 Overheads $0 $0 $0 $00911461 LOT453 Salaries & Wages $0 $0 $0 $00911461 13 JENSEN Other Goods & Services $0 $0 $0 $00911461 CLOSE Telephone & Internet $0 $0 $0 $00911461 Utilities - Electricity $0 $0 $0 $00911461 Utilities - Gas $0 $0 $0 $00911461 Depreciation $0 $0 $0 $00911461 Internal Plant Costs $0 $0 $0 $00911461 Overheads $0 $0 $0 $00912401 LOT460 Other Goods & Services $0 $0 $0 $00912401 8 JENSEN Telephone & Internet $0 $0 $0 $00912401 CLOSE Utilities - Electricity $0 $0 $0 $00912401 Utilities - Gas $0 $0 $0 $00912401 Utilities - Water $0 $0 $0 $00912401 Insurance $0 $0 $0 $00912401 Overheads $0 $0 $0 $00912401 Wages $0 $0 $0 $0
Agenda for Special Meeting of Council 23 August 2019 Page 58 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
0912401 LOT225A Other Goods & Services $0 $0 $0 $00912401 70A WATSON Telephone & Internet $0 $0 $0 $00912401 STREET Other Goods & Services $0 $0 $0 $00912401 Utilities - Gas $0 $0 $0 $00912401 Utilities - Water $0 $0 $0 $00912401 Insurance $0 $0 $0 $00912401 Wages $0 $0 $0 $00911461 LOT225B Salaries & Wages $0 $0 $0 $00911461 70A WATSON Other Goods & Services $0 $0 $0 $00911461 ST Telephone & Internet $0 $0 $0 $00911461 Utilities - Electricity $0 $0 $0 $00911461 Utilities - Gas $0 $0 $0 $00911461 Depreciation $0 $0 $0 $00911461 Internal Plant Costs $0 $0 $0 $00911461 Insurance $0 $0 $0 $00911461 Overheads $0 $0 $0 $0
Sub Total - STAFF HOUSING OP/EXP $0 $82,160 $0 $113,257 $0 $93,163
OPERATING INCOME
0921001 Staff Housing - Rental Income ($16,575) $0 ($14,000) $0 ($14,000) $00921001 Other Fees & Charges $0 $0 $0 $00921002 Staff Housing - Reimbursements ($14,000) $0 $0 $0 $0 $00921002 Reimbursements $0 $0 $0 $0
Sub Total - STAFF HOUSING OP/INC ($30,575) $0 ($14,000) $0 ($14,000) $0
Total - STAFF HOUSING ($30,575) $82,160 ($14,000) $113,257 ($14,000) $93,163
HOUSING OTHER
OPERATING EXPENDITURE
0912990 Housing - Allocation of Admin Overheads $0 $16,022 $0 $33,095 $0 $33,7150912990 Admin Allocation $0 $0 $0 $00912997 Other Housing Depreciation - Buildings $0 $4,660 $0 $3,994 $0 $4,6580912997 Depreciation0912999 Housing - Depreciation $0 $65,535 $0 $64,862 $0 $65,4990912999 Depreciation $0 $0 $0 $00912401 Other Housing - Operating Costs $0 $4,335 $0 $7,391 $0 $4,0500912401 PENS Other Goods & Services $0 $0 $0 $00912401 PENSIONER Telephone & Internet $0 $0 $0 $00912401 UNITS Utilities - Electricity $0 $0 $0 $00912401 Utilities - Gas $0 $0 $0 $00911461 Depreciation $0 $0 $0 $00912401 Utilities - Water $0 $0 $0 $00912401 Insurance $0 $0 $0 $00912401 Wages $0 $0 $0 $00912461 Other Housing - Maintenance $0 $27,196 $0 $8,188 $0 $8,9670912461 PENS Salaries & Wages $0 $0 $0 $00912461 PENSIONER Other Goods & Services $0 $0 $0 $00912461 UNITS Telephone & Internet $0 $0 $0 $00912461 Utilities - Electricity $0 $0 $0 $00912461 Utilities - Gas $0 $0 $0 $00912461 Depreciation $0 $0 $0 $00912461 Internal Plant Costs $0 $0 $0 $00912461 Overheads $0 $0 $0 $0
Sub Total - HOUSING OTHER OP/EXP $0 $117,748 $0 $117,530 $0 $116,889
OPERATING INCOME
0922001 Other Housing - Rental Income ($19,364) $0 ($6,000) $0 ($16,920) $00922001 Other Fees & Charges $0 $0 $0 $0922002 NEW# - Other Housing - Reimbursements ($1,904) $0 $0 $0 ($2,000) $0922002 Reimbursement $0 $0 $0 $0
Sub Total - HOUSING OTHER OP/INC ($21,268) $0 ($6,000) $0 ($18,920) $0
Total - HOUSING OTHER ($21,268) $117,748 ($6,000) $117,530 ($18,920) $116,889
Total - HOUSING ($51,843) $199,908 ($20,000) $230,786 ($32,920) $210,052
0 199907.72-51842.67 0
Agenda for Special Meeting of Council 23 August 2019 Page 59 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
SANITATION - HOUSEHOLD REFUSE
OPERATING EXPENDITURE
1011990 Sanitation - General Refuse - Allocation of Admin Overheads $0 $4,005 $0 $30,579 $0 $31,1521011990 Admin allocations $0 $0 $0 $01011001 Refuse Collection - Contractor $0 $98,400 $0 $98,400 $0 $98,4001011001 Refuse Collection contract $0 $0 $0 $01011461 TIP Refuse Site - Maintenance & Rehab $0 $47,342 $0 $58,559 $0 $111,1271011461 Salaries & Wages $0 $0 $0 $01011461 Internal Plant Costs $0 $0 $0 $01011461 Other Goods & Services $0 $0 $0 $01011461 Consultants - Waste Management Study $0 $0 $0 $01011461 Overheads $0 $0 $0 $01011421 Refuse Site - Insurance $0 $0 $0 $1,799 $0 $1,8891011421 Insurance $0 $0 $0 $01011003 Bin Purchase & Delivery $0 $1,560 $0 $1,200 $0 $1,5001011003 Other Goods & Services $0 $0 $0 $0
Sub Total - SANITATION HOUSEHOLD REFUSE OP/EXP $0 $151,307 $0 $190,537 $0 $244,068
OPERATING INCOME
1021001 NEW# - Sanitation - Reimbursement Revenue $0 $0 $0 $0 $0 $01021001 Reimbursements $0 $0 $0 $01021002 Waste Management - Sundry Fees & Charges ($12,668) $0 ($1,000) $0 ($1,000) $01021002 Other Fees & Charges $0 $0 $0 $01021003 Rates Levy - Sanitation Charge ($69,176) $0 ($66,000) $0 ($69,721) $01021003 Other Fees & Charges $0 $0 $0 $01021004 Rates Levy - Sanitation Charges (Inc GST) ($34,183) $0 ($42,000) $0 ($34,183) $01021004 Other Fees & Charges $0 $0 $0 $0
Sub Total - SANITATION H/HOLD REFUSE OP/INC ($116,027) $0 ($109,000) $0 ($104,904) $0
Total - SANITATION HOUSEHOLD REFUSE ($116,027) $151,307 ($109,000) $190,537 ($104,904) $244,068
SANITATION OTHER
OPERATING EXPENDITURE
1012003 LITTER Litter Control - General - Streets, Verges & Vacant Block $0 $38,268 $0 $14,235 $0 $25,6631012003 Salaries & Wages $0 $0 $0 $01012003 Other Goods & Services $0 $0 $0 $01012003 Internal Plant Costs $0 $0 $0 $01012003 Overheads $0 $0 $0 $01012001 NEW# - Annual Bulk Rubbish Collection $0 $2,572 $0 $15,779 $0 $7,7901012001 Salaries & Wages $0 $0 $0 $01012001 Internal Plant Costs $0 $0 $0 $01012001 Overheads $0 $0 $0 $0
Sub Total - SANITATION OTHER OP/EXP $0 $40,840 $0 $30,014 $0 $33,453
OPERATING INCOME
1022001 Sale of Wheelie Bins - Fees & Charges ($300) $0 ($600) $0 ($300) $01022001 Fees and Charges $0 $0 $0 $0
Sub Total - SANITATION OTHER OP/INC ($300) $0 ($600) $0 ($300) $0
Total - SANITATION OTHER ($300) $40,840 ($600) $30,014 ($300) $33,453
EFFLUENT DRAINAGE SYSTEM
OPERATING EXPENDITURE
Sub Total - SEWERAGE OP/EXP $0 $0 $0 $0
OPERATING INCOME
1023001 Septic Fee Permits - Fees & Charges $0 $0 ($118) $0 ($118) $01023001 Fees and Charges $0 $0 $0 $01023002 Sewerage - Fees & Charges ($30,816) $0 ($15,000) $0 ($40,000) $01023002 Fees and Charges $0 $0 $0 $0
Sub Total - SEWERAGE OP/INC ($30,816) $0 ($15,118) $0 ($40,118) $0
Total - SEWERAGE ($30,816) $0 ($15,118) $0 ($40,118) $0
Agenda for Special Meeting of Council 23 August 2019 Page 60 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
PROTECTION OF THE ENVIRONMENT
OPERATING EXPENDITURE
1015001 Abandoned Vehicles $0 $0 $0 $530 $0 $5381015001 Salaries & Wages $0 $0 $0 $01015001 Other Goods & Services $0 $0 $0 $01015001 Internal Plant costs $0 $0 $0 $01015001 Overheads $0 $0 $0 $0
Sub Total - PROTECTION OF THE ENVIRONMENT OP/EXP $0 $0 $0 $530 $0 $538
OPERATING INCOME
$0 $0 $0 $0
Sub Total - PROTECTION OF THE ENVIRONMENT OP/INC $0 $0 $0 $0 $0 $0
Total - PROTECTION OF THE ENVIRONMENT $0 $0 $0 $530 $0 $538
TOWN PLANNING & REGIONAL DEVELOPMENT
OPERATING EXPENDITURE
1016990 Town Planning - Allocation of Admin Overheads $0 $8,011 $0 $12,773 $0 $13,0131016990 Admin Allocations $0 $0 $0 $01016401 Town Planning - Operating Costs $0 $0 $0 $15,800 $0 $15,8001016401 Other Goods & Services $0 $0 $0 $01016401 Consultants $0 $0 $0 $01016401 Salaries & Wages $0 $0 $0 $0
Town Planning - Scheme Review $0 $0 $0 $15,000Other Goods & Services $0 $0 $0 $0
Sub Total - TOWN PLAN & REG DEV OP/EXP $0 $8,011 $0 $28,573 $0 $43,813
OPERATING INCOME
1026001 Town Planning - Applications - Fees & Charges $0 $0 $0 $0 $0 $01026001 Planning Fees $0 $0 $0 $0
Sub Total - TOWN PLAN & REG DEV OP/INC $0 $0 $0 $0 $0 $0
Total - TOWN PLANNING & REGIONAL DEVELOPMENT $0 $8,011 $0 $28,573 $0 $43,813
Agenda for Special Meeting of Council 23 August 2019 Page 61 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
OTHER COMMUNITY AMENITIES
OPERATING EXPENDITURE
1017401 CEMETERYOP Community Amenities - Cemetery Operating Costs $0 $31,500 $0 $62,801 $0 $45,9841017401 Salaries & Wages $0 $0 $0 $01017401 Other Goods & Services $0 $0 $0 $01017401 Consultants - Plot Mapping $0 $0 $0 $01017401 Consultants - Data Base Research $0 $0 $0 $01017401 Utilities - Water $0 $01017401 Overheads $0 $0 $0 $01017401 Insurance $0 $0 $0 $01017401 FED TOILETS Community Amenities -Public Toilets Federation Park $0 $1,275 $0 $1,4491017401 Other Goods & Services $0 $0 $0 $01017401 Insurance $0 $0 $0 $01017401 Overheads $0 $0 $0 $01017461 CEMETERY MTCE Community Amenities - Maintenance $0 $44,459 $0 $18,468 $0 $21,4681017461 Salaries & Wages $0 $0 $0 $01017461 Other Goods & Services $0 $0 $0 $01017461 Internal Plant Costs $0 $0 $0 $01017461 Overheads $0 $0 $0 $01017461 FED TOILETS Community Amenities -Public Toilets Federation Park $0 $18,238 $0 $20,0001017461 Salaries & Wages $0 $0 $0 $01017461 Other Goods & Services $0 $0 $0 $01017461 Overheads $0 $0 $0 $01017461 TOILETS Community Amenities -Public Toilets Cinema $0 $582 $0 $2001017461 Salaries & Wages $0 $0 $0 $01017461 Other Goods & Services $0 $0 $0 $01017461 Overheads $0 $0 $0 $01017998 Depreciation - Public Conveniences $0 $2,088 $0 $2,090 $0 $2,0871017998 Depreciation1017999 Community Amenities - Depreciation $0 $61,325 $0 $55,770 $0 $61,2911017999 Depreciation $0 $0 $0 $01017990 Community Amenities - Allocation of Admin Overheads $0 $24,033 $0 $68,802 $0 $70,0921017990 Admin Allocations $0 $0 $0 $0
Sub Total - OTHER COMMUNITY AMENITIES OP/EXP $0 $163,404 $0 $228,025 $0 $222,570
OPERATING INCOME
1027002 Cemetery - Fees & Charges ($9,085) $0 ($4,000) $0 ($4,000) $01027002 Burial charges $0 $0 $0 $0
Sub Total - OTHER COMMUNITY AMENITIES OP/INC ($9,085) $0 ($4,000) $0 ($4,000) $0
Total - OTHER COMMUNITY AMENITIES ($9,085) $163,404 ($4,000) $228,025 ($4,000) $222,570
URBAN STORMWATER DRAINAGE
OPERATING EXPENDITURE
$0 $0 $0 $0
Sub Total - URBAN STORMWATER DRAINAGE OP/EXP $0 $0 $0 $0
Total - URBAN STORMWATER DRAINAGE $0 $0 $0 $0
Total - COMMUNITY AMENITIES ($156,228) $363,562 ($128,718) $477,680 ($149,322) $544,443
Community Amenities Total Exp 0 363562.48Community Amenities Total Inc -156227.7 0PUBLIC HALL & CIVIC CENTRES
OPERATING EXPENDITURE
1111401 ANZACOP Anzac Hall - Operating Costs $0 $5,274 $0 $5,228 $0 $5,6041111401 Other Goods & Services $0 $0 $0 $01111401 Utilities - Electricity $0 $0 $0 $01111401 Utilities - Water $0 $0 $0 $01111401 Insurance $0 $0 $0 $01111461 ANZAC Anzac Hall - Maintenance $0 $10,969 $0 $4,415 $0 $5,0611111461 Salaries & Wages $0 $0 $0 $01111461 Other Goods & Services $0 $0 $0 $01111461 Internal Plant Costs $0 $0 $0 $01111461 Overheads $0 $0 $0 $01111990 Anzac Hall - Allocation of Admin Overheads $0 $8,011 $0 $10,161 $0 $10,3511111990 Admin Allocations $0 $0 $0 $01111999 Anzac Hall - Depreciation $0 $17,316 $0 $17,332 $0 $17,3071111999 Depreciation $0 $0 $0 $0
Sub Total - PUBLIC HALLS & CIVIC CENTRES OP/EXP $0 $41,569 $0 $37,136 $0 $38,323
OPERATING INCOME
1121003 Anzac Hall - Hire - Fees & Charges ($721) $0 ($1,200) $0 ($500) $01121003 Hire Fees $0 $0 $0 $0
Sub Total - PUBLIC HALLS & CIVIC CENTRES OP/INC ($721) $0 ($1,200) $0 ($500) $0
Total - PUBLIC HALL & CIVIC CENTRES ($721) $41,569 ($1,200) $37,136 ($500) $38,323
Agenda for Special Meeting of Council 23 August 2019 Page 62 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
OTHER RECREATION & SPORT
OPERATING EXPENDITURE
1113990 Other Recreation & Sport - Allocation of Admin Overheads $0 $24,033 $0 $71,318 $0 $72,6551113990 Admin Allocations $0 $0 $0 $01113997 Other Recreation & Sport Depreciation - Buildings $0 $39,266 $0 $39,302 $0 $39,2451113997 Depreciation1113999 Other Recreation & Sport - Depreciation $0 $134,661 $0 $85,291 $0 $134,5871113999 Depreciation $0 $0 $0 $01113004 Recreation - Housing Expenses $0 $0 $0 $0 $0 $01113004 Salaries & Wages $0 $0 $0 $01113004 Plant Costs Recovered $0 $01113006 Staff Training / Conferences Recreation $0 $4,591 $0 $0 $0 $01113006 Other Goods & Services $0 $0 $0 $01113303 Parks and Gardens-Plant Maintenance $0 $10,493 $0 $0 $0 $12,4211113303 Plant Costs Recovered $0 $0 $0 $01113303 Overheads $0 $01113303 Salaries & Wages $0 $0 $0 $01113350 OLD - Sporting Amenities - Maintenance $0 $69 $0 $0 $0 $01113350 Telephone & Internet1113401 Recreation & Sport - Operating Costs $0 $25,094 $0 $29,097 $0 $31,3041113401 FEDERATION Salaries & Wages $0 $0 $0 $01113401 PARK Superannuation $0 $0 $0 $01113401 Allowances $0 $0 $0 $01113401 Workers Comp Insurance $0 $0 $0 $01113401 Other Goods & Services $0 $0 $0 $01113401 Telephone & Internet $0 $0 $0 $01113401 Utilities - Electricity $0 $0 $0 $01113401 Utilities - Gas $0 $0 $0 $01113401 Utilities - Water $0 $0 $0 $01113401 Insurance $0 $0 $0 $01113401 FOSTERKOP Salaries & Wages $0 $0 $0 $01113401 Superannuation $0 $0 $0 $01113401 Allowances $0 $0 $0 $01113401 Workers Comp Insurance $0 $0 $0 $01113401 Other Goods & Services $0 $0 $0 $01113401 Telephone & Internet $0 $0 $0 $01113401 Utilities - Electricity $0 $0 $0 $01113401 Utilities - Gas $0 $0 $0 $01113401 Utilities - Water $0 $0 $0 $01113401 Insurance $0 $0 $0 $01113401 OVAL OP Salaries & Wages $0 $0 $0 $01113401 Superannuation $0 $0 $0 $01113401 Allowances $0 $0 $0 $01113401 Workers Comp Insurance $0 $0 $0 $01113401 Other Goods & Services $0 $0 $0 $01113401 Telephone & Internet $0 $0 $0 $01113401 Utilities - Electricity $0 $0 $0 $01113401 Utilities - Gas $0 $0 $0 $01113401 Utilities - Water $0 $0 $0 $01113401 Insurance $0 $0 $0 $01113401 RECCENOP Salaries & Wages $0 $0 $0 $01113401 RECREATION Superannuation $0 $0 $0 $01113401 CENTRE Allowances $0 $0 $0 $01113401 Workers Comp Insurance $0 $0 $0 $01113401 Other Goods & Services $0 $0 $0 $01113401 Telephone & Internet $0 $0 $0 $01113401 Utilities - Electricity $0 $0 $0 $01113401 Utilities - Gas $0 $0 $0 $01113401 Utilities - Water $0 $0 $0 $01113401 Insurance $0 $0 $0 $01113401 RTCOP Salaries & Wages $0 $0 $0 $01113401 RURAL Superannuation $0 $0 $0 $01113401 TRANSACTION Allowances $0 $0 $0 $01113401 CENTRE Workers Comp Insurance $0 $0 $0 $01113401 Other Goods & Services $0 $0 $0 $01113401 Telephone & Internet $0 $0 $0 $01113401 Utilities - Electricity $0 $0 $0 $01113401 Utilities - Gas $0 $0 $0 $01113401 Utilities - Water $0 $0 $0 $01113401 Insurance $0 $0 $0 $01113401 TOURKPOP Salaries & Wages $0 $0 $0 $01113401 TOURIST Superannuation $0 $0 $0 $01113401 PARK Allowances $0 $0 $0 $01113401 SENGDNOP Workers Comp Insurance $0 $0 $0 $01113401 Other Goods & Services $0 $0 $0 $01113401 Telephone & Internet $0 $0 $0 $01113401 Utilities - Electricity $0 $0 $0 $01113401 Utilities - Gas $0 $0 $0 $01113401 Utilities - Water $0 $0 $0 $01113401 Insurance $0 $0 $0 $01113401 SKATE Salaries & Wages $0 $0 $0 $01113401 SKATE Other Goods & Services $0 $0 $0 $01113401 PARK Plant - Parts & Repairs $0 $0 $0 $01113401 Utilities - Electricity $0 $0 $0 $01113401 Utilities - Gas $0 $0 $0 $01113401 Insurance $0 $0 $0 $01113401 Internal Plant Costs $0 $0 $0 $01113401 Overheads $0 $0 $0 $0
Agenda for Special Meeting of Council 23 August 2019 Page 63 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
1113401 SPORT Salaries & Wages $0 $0 $0 $01113401 SPORTING Other Goods & Services $0 $0 $0 $01113401 FACILITIES Plant - Parts & Repairs $0 $0 $0 $01113401 Utilities - Electricity $0 $0 $0 $01113401 Utilities - Gas $0 $0 $0 $01113401 Insurance $0 $0 $0 $01113401 Internal Plant Costs $0 $0 $0 $01113401 Overheads $0 $0 $0 $01113401 RACES Salaries & Wages $0 $0 $0 $01113401 RACE Other Goods & Services $0 $0 $0 $01113401 COURSE Plant - Parts & Repairs $0 $0 $0 $01113401 Utilities - Electricity $0 $0 $0 $01113401 Overheads $0 $0 $0 $01113401 Utilities - Gas $0 $0 $0 $01113401 Insurance $0 $0 $0 $01113401 Internal Plant Costs $0 $0 $0 $01113401 Overheads $0 $0 $0 $01113461 Recreation & Sport - Maintenance $0 $143,148 $0 $187,849 $0 $178,2491113461 ADVENTURE Salaries & Wages $0 $0 $0 $01113461 ADVENTURE Other Goods & Services $0 $0 $0 $01113461 PLAYGROUND Consultants - RTC Conservation Works $0 $0 $0 $01113461 & SKATE Utilities - Electricity $0 $0 $0 $01113461 PARK Insurance $0 $0 $0 $01113461 Internal Plant Costs $0 $0 $0 $01113461 Overheads $0 $0 $0 $01113461 ANZACGDN Salaries & Wages $0 $0 $0 $01113461 ANZAC Other Goods & Services $0 $0 $0 $01113461 MEMORIAL Plant - Parts & Repairs $0 $0 $0 $01113461 GARDENS Utilities - Electricity $0 $0 $0 $01113461 Utilities - Gas $0 $0 $0 $01113461 Internal Plant Costs $0 $0 $0 $01113461 Overheads $0 $0 $0 $01113461 BOREDAM Salaries & Wages $0 $0 $0 $01113461 BORE Other Goods & Services $0 $0 $0 $01113461 TOWN DAM Plant - Parts & Repairs $0 $0 $0 $01113461 Utilities - Electricity $0 $0 $0 $01113461 Insurance $0 $0 $0 $01113461 Utilities - Gas $0 $0 $0 $01113461 Internal Plant Costs $0 $0 $0 $01113461 Overheads $0 $0 $0 $01113461 FEDERATION Salaries & Wages $0 $0 $0 $01113461 FEDERATION Other Goods & Services ( Includes Lights for flag Poles) $0 $0 $0 $01113461 PARK Plant - Parts & Repairs $0 $0 $0 $01113461 Utilities - Electricity $0 $0 $0 $01113461 Insurance $0 $0 $0 $01113461 Internal Plant Costs $0 $0 $0 $01113461 Overheads $0 $0 $0 $01113461 FOSTERPK Salaries & Wages $0 $0 $0 $01113461 FOSTER Other Goods & Services $0 $0 $0 $01113461 PARK Plant - Parts & Repairs $0 $0 $0 $01113461 Utilities - Electricity $0 $0 $0 $01113461 Insurance $0 $0 $0 $01113461 Internal Plant Costs $0 $0 $0 $01113461 Overheads $0 $0 $0 $01113461 GOLF Salaries & Wages $0 $0 $0 $01113461 GOLF Other Goods & Services $0 $0 $0 $01113461 COURSE Plant - Parts & Repairs $0 $0 $0 $01113461 Utilities - Electricity $0 $0 $0 $01113461 Utilities - Gas $0 $0 $0 $01113461 Internal Plant Costs $0 $0 $0 $01113461 Overheads $0 $0 $0 $01113461 MEMORIAL Salaries & Wages $0 $0 $0 $01113461 MEMERIAL Other Goods & Services $0 $0 $0 $01113461 PARK Plant - Parts & Repairs $0 $0 $0 $01113461 Utilities - Electricity $0 $0 $0 $01113461 Utilities - Gas $0 $0 $0 $01113461 Internal Plant Costs $0 $0 $0 $01113461 Overheads $0 $0 $0 $01113461 OVAL & Salaries & Wages $0 $0 $0 $01113461 W/TANK Other Goods & Services $0 $0 $0 $01113461 Plant - Parts & Repairs $0 $0 $0 $01113461 Utilities - Electricity $0 $0 $0 $01113461 Utilities - Gas $0 $0 $0 $01113461 Internal Plant Costs $0 $0 $0 $01113461 Overheads $0 $0 $0 $01113461 DAM OVAL Salaries & Wages $0 $0 $0 $01113461 OVAL DAM Other Goods & Services $0 $0 $0 $01113461 Plant - Parts & Repairs $0 $0 $0 $01113461 Utilities - Electricity $0 $0 $0 $01113461 Utilities - Gas $0 $0 $0 $01113461 Internal Plant Costs $0 $0 $0 $01113461 Overheads $0 $0 $0 $01113461 RACES Salaries & Wages $0 $0 $0 $01113461 RACE Other Goods & Services $0 $0 $0 $01113461 COURSE Plant - Parts & Repairs $0 $0 $0 $01113461 Utilities - Electricity $0 $0 $0 $01113461 Overheads $0 $0 $0 $01113461 Utilities - Gas $0 $0 $0 $01113461 Insurance $0 $0 $0 $01113461 Internal Plant Costs $0 $0 $0 $01113461 Overheads $0 $0 $0 $0
Agenda for Special Meeting of Council 23 August 2019 Page 64 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
1113461 RECCEN Salaries & Wages $0 $0 $0 $01113461 RECREATION Other Goods & Services $0 $0 $0 $01113461 CENTRE Consultants - Recreation Centre Study/Design $0 $0 $0 $01113461 Plant - Parts & Repairs $0 $0 $0 $01113461 Utilities - Electricity $0 $0 $0 $01113461 Insurance $0 $0 $0 $01113461 Internal Plant Costs $0 $0 $0 $01113461 Overheads $0 $0 $0 $01113461 RTC Salaries & Wages $0 $0 $0 $01113461 RURAL Other Goods & Services $0 $0 $0 $01113461 TRANSACTION Plant - Parts & Repairs $0 $0 $0 $01113461 CENTRE Utilities - Electricity $0 $0 $0 $01113461 Insurance $0 $0 $0 $01113461 Internal Plant Costs $0 $0 $0 $01113461 Overheads $0 $0 $0 $01113461 SKATE Salaries & Wages $0 $0 $0 $01113461 SKATE Other Goods & Services $0 $0 $0 $01113461 PARK Plant - Parts & Repairs $0 $0 $0 $01113461 Utilities - Electricity $0 $0 $0 $01113461 Utilities - Gas $0 $0 $0 $01113461 Insurance $0 $0 $01113461 Internal Plant Costs $0 $0 $0 $01113461 Overheads $0 $0 $0 $01113461 SPORT Salaries & Wages $0 $0 $0 $01113461 SPORTING Other Goods & Services $0 $0 $0 $01113461 FACILITIES Plant - Parts & Repairs $0 $0 $0 $01113461 Utilities - Electricity $0 $0 $0 $01113461 Utilities - Gas $0 $0 $0 $01113461 Insurance $0 $0 $0 $01113461 Internal Plant Costs $0 $0 $0 $01113461 Overheads $0 $0 $0 $01113461 TOURISTPK Salaries & Wages $0 $0 $0 $01113461 TOURIST Other Goods & Services $0 $0 $0 $01113461 CENTRE Plant - Parts & Repairs $0 $0 $0 $01113461 PARK Utilities - Electricity $0 $0 $0 $01113461 SENGDNOP Utilities - Gas $0 $0 $0 $01113461 Internal Plant Costs $0 $0 $0 $01113461 Overheads $0 $0 $0 $01113461 CREEK Salaries & Wages $0 $0 $0 $01113461 TOWN Other Goods & Services $0 $0 $0 $01113461 CREEK Plant - Parts & Repairs $0 $0 $0 $01113461 Utilities - Electricity $0 $0 $0 $01113461 Utilities - Gas $0 $0 $0 $01113461 Internal Plant Costs $0 $0 $0 $01113461 Overheads $0 $0 $0 $01113201 Recreation & Sport - Projects and Activities $0 $0 $0 $1,800 $0 $1,8001113201 Other Goods & Services $0 $0 $0 $01113201 Donations & Subsidies $0 $0 $0 $0
Sub Total - OTHER RECREATION & SPORT OP/EXP $0 $381,356 $0 $414,657 $0 $470,261
OPERATING INCOME
1123001 Other Recreation & Sport - Fees and Charges ($37,155) $0 ($30,000) $0 ($30,000) $01123001 Contributions - MMDHS Oval and Recreation Centre $0 $0 $0 $01123001 Contributions -Running Track Ramelius &MMVFRS $0 $0 $0 $01123002 Recreation Centre - Hire - Fees & Charges ($3,459) $0 ($1,200) $0 ($2,000) $01123002 As per Fees & Charges $0 $0 $0 $01123005 Rural Transaction Centre - Rental Income $0 $0 $0 $0 $0 $01123005 Other Fees & Charges $0 $0 $0 $01123007 Grant Revenue - RTC - Conservation Works $0 $0 ($125,000) $0 ($125,000) $01123007 Non Operating Grant $0 $0 $0 $01123008 Profit on Disposal of Assets - Recreation $0 $0 ($3,227) $0 $0 $01123008 Profit on Disposal of Recreation Assets $0 $0 $0 $01123511 Grant Revenue - Other Recreation & Sport ($28,071) $0 ($29,695) $0 $0 $01123511 Non Operating Grant - Receation Centre $0 $0 $0 $0
1123511 Non Operating Grant - Basketball Court Resurfacing DSR $0 $0 $0 $01123514 Contribution / Donations Revenue - Parks & Gardens $0 $0 $0 $0 $0 $01123514 Reimbursements $0 $0 $0 $0
Sub Total - OTHER RECREATION & SPORT OP/INC ($68,686) $0 ($189,122) $0 ($157,000) $0
Total - OTHER RECREATION & SPORT ($68,686) $381,356 ($189,122) $414,657 ($157,000) $470,261
Agenda for Special Meeting of Council 23 August 2019 Page 65 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
SWIMMING POOL
OPERATING EXPENDITURE
1112990 Swimming Pool - Allocation of Admin Overheads $0 $40,055 $0 $15,289 $0 $15,5761112990 Admin Allocations $0 $0 $0 $01112021 Swimming Pool - Chemicals $0 $3,875 $0 $5,200 $0 $5,2001112021 Other Goods & Services $0 $0 $0 $01112999 Swimming Pool - Depreciation $0 $91,584 $0 $79,297 $0 $91,5341112999 Depreciation $0 $0 $0 $01112401 POOLOP Swimming Pool - Operating Costs $0 $133,530 $0 $136,582 $0 $139,9791112401 Other Goods & Services $0 $0 $0 $01112401 Consultants- Contractor $0 $0 $0 $01112401 Telephone & Internet $0 $0 $0 $01112401 Internal Plant Costs $0 $0 $0 $01112401 Utilities - Electricity $0 $0 $0 $01112401 Utilities - Water $0 $0 $0 $01112401 Salaries & Wages $0 $0 $0 $01112401 Insurance premiums $0 $0 $0 $01112401 Other Expenditure $0 $0 $0 $01112461 POOL Swimming Pool - Maintenance $0 $19,189 $0 $13,845 $0 $17,1061112461 Salaries & Wages $0 $0 $0 $01112461 Other Goods & Services $0 $0 $0 $01112461 Internal Plant Costs $0 $0 $0 $01112461 Overheads $0 $0 $0 $01112501 Small Grants - Water Programs $0 $0 $0 $0 $0 $01112501 Other Goods & Services1112024 POOLGDN Swimming Pool - Gardens $0 $0 $0 $2,123 $0 $4,1641112024 Salaries & Wages $0 $0 $0 $01112024 Other Goods & Services $0 $0 $0 $01112024 Internal Plant Costs $0 $0 $0 $01112024 Overheads $0 $0 $0 $01112023 Swimming Pool - Equipment Maintenance $0 $1,874 $0 $5,000 $0 $3,5001112023 Other Goods & Services $0 $0 $0 $01112023 Salaries & Wages $0 $0 $0 $01112032 FITNESS Fitness Centre - Maintenance $0 $7,863 $0 $8,599 $0 $7,4671112032 Salaries & Wages $0 $0 $0 $01112032 Other Goods & Services $0 $0 $0 $01112032 Internal Plant Costs $0 $0 $0 $01112032 Overheads $0 $0 $0 $01112031 FIT Fitness Centre - Operating Costs $0 $0 $0 $4,200 $0 $4,2001112031 Other Goods & Services $0 $0 $0 $0
Sub Total - SWIMMING POOL OP/EXP $0 $297,969 $0 $270,136 $0 $288,725
OPERATING INCOME
1122001 Swimming Pool - Admission ($10,974) $0 ($10,000) $0 ($10,000) $01122001 General admission fees $0 $0 $0 $01122002 Swimming Pool - Reimbursement Revenue ($345) $0 $0 $0 $0 $01122002 Reimbursements $0 $0 $0 $01122005 Fitness Centre - Memberships ($2,019) $0 ($1,200) $0 ($1,500) $01122005 Membership Fees $0 $0 $0 $01122501 Grant Revenue - Swimming Pool $0 $0 ($32,000) $0 ($10,000) $01122501 Non Operating Grants $0 $0 $0 $01122004 Grant Revenue - Swimming Pool $0 $0 $0 $0 $0 $01122004 Operating Grants $0 $0 $0 $0
Sub Total - SWIMMING POOL OP/INC ($13,337) $0 ($43,200) $0 ($21,500) $0
Total - SWIMMING POOL ($13,337) $297,969 ($43,200) $270,136 ($21,500) $288,725
TELEVISION & RADIO REBROADCASTING
OPERATING EXPENDITURE
1114001 Radio/Television Broadcasting $0 $44 $0 $0 $0 $1001114001 Other Goods & Services $0 $0 $0 $01114001 Insurance $0 $0 $0 $0
Sub Total - TV & RADIO REBROADCASTING OP/EXP $0 $44 $0 $0 $0 $100
OPERATING INCOME
Sub Total - TV & RADIO REBROADCASTING OP/INC $0 $0 $0 $0 $0 $0
Total - TV & RADIO REBROADCASTING $0 $44 $0 $0 $0 $100
Agenda for Special Meeting of Council 23 August 2019 Page 66 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
LIBRARIES
OPERATING EXPENDITURE
1115990 Library - Allocation of Admin Overheads $0 $16,022 $0 $12,773 $0 $13,0131115990 Admin Allocations $0 $0 $0 $01116999 Depreciation - Library $0 $1,146 $0 $1,148 $0 $1,1461116999 Depreciation $0 $0 $0 $01115461 LIBRARY Library - Maintenance $0 $10,551 $0 $20,296 $0 $10,5561115461 LIBRARY Salaries & Wages $0 $0 $0 $01115461 LIBRARY Other Goods & Services $0 $0 $0 $01115461 LIBRARY Telephone & Internet $0 $0 $0 $01115461 LIBRARY Internal Plant Costs $0 $0 $0 $01115461 LIBRARY Overheads $0 $0 $0 $01115401 LIBRARYOP Library - Operating Costs $0 $41,247 $0 $40,431 $0 $44,5121115401 LIBRARYOP Salaries & Wages $0 $0 $0 $01115401 LIBRARYOP Superannuation $0 $0 $0 $01115401 LIBRARYOP Allowances $0 $0 $0 $01115401 LIBRARYOP Employee Costs - Workers Comp Insurance $0 $0 $0 $01115401 LIBRARYOP Employee Costs - Annual Leave & LSL $0 $0 $0 $01115401 LIBRARYOP Other Goods & Services $0 $0 $0 $01115401 LIBRARYOP Telephone & Internet $0 $0 $0 $01115401 LIBRARYOP Utilities - Electricity $0 $0 $0 $01115401 LIBRARYOP Employee Costs - Training $0 $0 $0 $01115401 LIBRARYOP Insurance $0 $0 $0 $01115401 LIBRARYOP Utilities - Electricity $0 $0 $0 $01116016 OLD - Library - Sundry Expenses $0 $0 $0 $0 $0 $01116016 Other Goods & Services
Sub Total - LIBRARIES OP/EXP $0 $68,967 $0 $74,648 $0 $69,227
OPERATING INCOME
1125001 Library - Revenue ($141) $0 ($100) $0 ($100) $01125001 Donations1125001 Fees $0 $0 $0 $0
Sub Total - LIBRARIES OP/INC ($141) $0 ($100) $0 ($100) $0
Total - LIBRARIES ($141) $68,967 ($100) $74,648 ($100) $69,227
Agenda for Special Meeting of Council 23 August 2019 Page 67 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
OTHER CULTURE
OPERATING EXPENDITURE
1117990 Other Culture - Allocation of Admin Overheads $0 $48,066 $0 $56,029 $0 $57,0791117990 Admin Allocations $0 $0 $0 $01117004 NEW# - Picture Gardens - Equipment Maintenance $0 $1,200 $0 $0 $0 $01117004 Other Goods & Services1117094 Interest on Loan - Loan 39 - Museum Construction $0 $3,903 $0 $5,917 $0 $3,8721117094 Interest on Loan 39 $0 $0 $0 $01117461 Other Culture - Maintenance $0 $5,278 $0 $5,362 $0 $2,3501117461 OLHHOS Salaries & Wages $0 $0 $0 $01117461 OLD Other Goods & Services $0 $0 $0 $01117461 HOSPITAL Internal Plant costs $0 $0 $0 $01117461 Overheads $0 $0 $0 $01117461 CINEMA Salaries & Wages $0 $0 $0 $01117461 OUTDOOR Other Goods & Services $0 $0 $0 $01117461 PICTURE Internal Plant costs $0 $0 $0 $01117461 GARDEN Overheads $0 $0 $0 $01117401 Other Culture - Operating Costs $0 $5,141 $0 $17,130 $0 $55,8841117401 MUSEUM The Winder Shed Poject $0 $0 $0 $01117401 Utilities - Electricity $0 $0 $0 $01117461 Salaries & Wages $0 $0 $0 $01117461 Overheads $0 $0 $0 $01117401 Utilities - Water $0 $0 $0 $01117401 Insurance $0 $0 $0 $01117401 Other Expenditure $0 $0 $0 $01117401 OLDHOSOP Other Goods & Services $0 $0 $0 $01117401 OLD Utilities - Electricity $0 $0 $0 $01117401 HOSIPTAL Overheads $0 $0 $0 $01117401 Consultancy - Building Condition Report $0 $0 $0 $01117401 Insurance $0 $0 $0 $01117401 Salaries & Wages $0 $0 $0 $01117401 CINEMA Salaries & Wages $0 $0 $0 $01117401 OUTDOOR Other Goods & Services $0 $0 $0 $01117401 PICTURE Insurance $0 $0 $0 $01117401 GARDEN Internal Plant costs $0 $0 $0 $01117401 Overheads $0 $0 $0 $01117997 Other Culture Depreciation - Buildings $0 $68,099 $0 $68,161 $0 $68,0611117997 Depreciation1117999 Other Culture - Depreciation $0 $31,067 $0 $1,804 $0 $31,0501117999 Depreciation $0 $0 $0 $01117503 Events/Concerts/Festivals $0 $74,535 $0 $73,586 $0 $83,7501117503 ROCKS18 Salaries & Wages $0 $0 $0 $01117503 ASTRO Other Goods & Services $0 $0 $0 $01117503 ROCKS Internal Plant Costs $0 $0 $0 $01117503 FESTIVAL Overheads $0 $0 $0 $01117503 FAMILY 18 Salaries & Wages $0 $0 $0 $01117503 ASTRO Other Goods & Services $0 $0 $0 $01117503 FAMILY FUN Internal Plant Costs $0 $0 $0 $01117503 CLEANUP Overheads $0 $0 $0 $01117503 NAIDOC Materials & contracts $0 $0 $0 $0
COUNUNTRY ARTNew Old School Masters Cottage $0 $0 $0 $8,000 $0 $8,000
Consultant - Condition Report $0 $0 $0 $0
Sub Total - OTHER CULTURE OP/EXP $0 $237,288 $0 $235,988 $0 $310,046
OPERATING INCOME
1121002 Museum Entry Fees ($12,367) $0 ($12,000) $0 ($12,000) $01121002 Entry Fees $0 $0 $0 $01127001 NEW# - Other Culture - Reimbursement Revenue $0 $0 $0 $0 $0 $01127001 Reimbursements $0 $0 $0 $01127002 Old Hospital - Fees & Charges ($4,852) $0 ($600) $0 ($4,500) $01127002 Fees $0 $0 $0 $01127502 Grant Revenue - Other Culture ($45,000) $0 ($20,500) $0 ($7,000) $01127502 Tourism WA Grant- Astro $0 $0 $0 $01127502 Lotterywest - Astro $0 $0 $0 $01127502 Horizon Power- Astro $0 $0 $0 $01127503 Other Culture - Donations & Contributions ($2,000) $0 $0 $0 ($2,000) $01127503 Horizon Power- Astro $0 $0 $0 $01127006 Other Culture - Revenue $10 $0 $0 $0 ($11,618) $01127006 The Winder Shed Project - DIIS $0 $0 $0 $01127006 The Winder Shed Project - Community Benefit Fund $0 $0 $0 $01127006 The Winder Shed Project - Historical Society $0 $0 $0 $01127006 The Winder Shed Project - Lotterywest $0 $0 $0 $0
Sub Total - OTHER CULTURE OP/INC ($64,208) $0 ($33,100) $0 ($37,118) $0
Total - OTHER CULTURE ($64,208) $237,288 ($33,100) $235,988 ($37,118) $310,046
Total - RECREATION AND CULTURE ($147,093) $1,027,193 ($266,722) $1,032,564 ($216,218) $1,176,683
0 1027192.83-147093.16 0
Agenda for Special Meeting of Council 23 August 2019 Page 68 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
STREETS, RD, BRIDGES, DEPOT - CONSTRUCTION
OPERATING EXPENDITURE
$0 $0 $0 $0
Sub Total - ST,RDS,BRIDGES,DEPOT-CONST OP/EXP $0 $0 $0 $0 $0 $0
OPERATING INCOME
$0 $0 $0 $0
Sub Total - ST,RDS,BRIDGES,DEPOT - CONST OP/INC $0 $0 $0 $0 $0 $0
Total - ST,RDS,BRIDGES,DEPOT - CONST $0 $0 $0 $0 $0 $0
STREETS,ROADS, BRIDGES, DEPOTS - MAINTENANCE
OPERATING EXPENDITURE
1211999 Transport - Infrastructure - Depreciation $0 $451,560 $0 $335,401 $0 $451,3121211999 Depreciation $0 $0 $0 $01211997 Transport - Buildings; Other - Depreciation $0 $22,257 $0 $22,627 $0 $22,2441211997 Depreciation $0 $0 $0 $01211990 Streets, Roads, Bridges, Depot - Allocation of Admin Overheads $0 $40,055 $0 $35,611 $0 $36,2781211990 Admin Allocation $0 $0 $0 $01211006 Depot $0 $48,832 $0 $43,208 $0 $56,9401211006 LOAM Salaries & Wages $0 $0 $0 $01211006 Other Goods & Services $0 $0 $0 $01211006 Insurance $0 $0 $0 $01211006 Internal Plant Costs $0 $0 $0 $01211006 Overheads $0 $0 $0 $01211006 SAND Salaries & Wages $0 $0 $0 $01211006 Other Goods & Services $0 $0 $0 $01211006 Insurance $0 $0 $0 $01211006 Internal Plant Costs $0 $0 $0 $01211006 Overheads $0 $0 $0 $01211006 DEPOT Salaries & Wages $0 $0 $0 $01211006 Other Goods & Services $0 $0 $0 $01211006 Internal Plant Costs $0 $0 $0 $01211006 Overheads $0 $0 $0 $01211011 DEPOTOP Depot - Operating Costs $0 $10,137 $0 $0 $0 $01211011 Other Goods & Services $0 $0 $0 $01211011 Insurance $0 $0 $0 $01211011 Utilities - Water $0 $0 $0 $01211011 Utilities - Electricity $0 $0 $0 $01211461 Streets, Roads, Bridges - Maintenance $0 $321,835 $0 $629,772 $0 $629,9301211461 LANE Salaries & Wages $0 $0 $0 $01211461 WAYS Other Goods & Services $0 $0 $0 $01211461 Plant - Parts & Repairs $0 $0 $0 $01211461 Internal Plant Costs $0 $0 $0 $01211461 Overheads $0 $0 $0 $01211461 RURAL Salaries & Wages $0 $0 $0 $01211461 ROADS Other Goods & Services includes grids purchase $0 $0 $0 $01211461 Plant - Parts & Repairs $0 $0 $0 $01211461 TOLL 81 Other Goods & Services $0 $0 $0 $01211461 Internal Plant Costs $0 $0 $0 $01211461 Overheads $0 $0 $0 $01211461 BOREWATSON Salaries & Wages $0 $0 $0 $01211461 BOREWATSON Other Goods & Services $0 $0 $0 $01211461 STREET Plant - Parts & Repairs $0 $0 $0 $01211461 Internal Plant Costs $0 $0 $0 $01211461 Overheads $0 $0 $0 $01211461 BRIDGE Salaries & Wages $0 $0 $0 $01211461 BRIDGE Other Goods & Services $0 $0 $0 $01211461 MAINTENANCE Plant - Parts & Repairs $0 $0 $0 $01211461 Internal Plant Costs $0 $0 $0 $01211461 Overheads $0 $0 $0 $01211461 TOWN Salaries & Wages $0 $0 $0 $01211461 STREETS Other Goods & Services $0 $0 $0 $01211461 Plant - Parts & Repairs $0 $0 $0 $01211461 Internal Plant Costs $0 $0 $0 $01211461 Overheads $0 $0 $0 $01211461 HEPBURN Salaries & Wages $0 $0 $0 $01211461 Overheads $0 $0 $0 $01211401 Streets, Roads, Bridges - Operating Costs $0 $1,746 $0 $2,512 $0 $3,9681211401 HEPBURN Other Goods & Services $0 $0 $0 $01211401 Plant Costs Recovered $0 $0 $0 $01211401 Insurance $0 $01211401 Internal Plant Costs $0 $0 $0 $01211401 Uilities -Electricty $0 $0 $0 $01211010 Depot - Plant Maintenance $0 $5,767 $0 $6,000 $0 $2481211010 Plant Costs Recovered $0 $0 $0 $01211431 Transport - Consultants $0 $887 $0 $30,000 $0 $20,0001211431 Other Goods & Services $0 $0 $0 $01211503 Flood Damage $0 $0 $0 $0 $0 $01211503 Salaries & Wages $0 $0 $0 $01211503 Other Goods & Services $0 $0 $0 $01211503 Other Expenditure $0 $0 $0 $01211503 Internal Plant Costs $0 $0 $0 $01211503 Contract Administration $0 $0 $0 $01211004 Town Street Lighting $0 $53,374 $0 $52,000 $0 $52,0001211004 Electricity $0 $0 $0 $0
Sub Total - MTCE STREETS ROADS DEPOTS OP/EXP $0 $956,449 $0 $1,157,130 $0 $1,272,919
Agenda for Special Meeting of Council 23 August 2019 Page 69 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
OPERATING INCOME
1221503 Grant Revenue - Transport - Regional Road Group (RRG) ($150,065) $0 ($168,276) $0 ($120,000) $01221503 RRG Funding $0 $0 $0 $01221505 Grant Revenue - Transport - Roads to Recovery ($237,258) $0 ($237,258) $0 ($204,557) $01221505 Federal Govt Grant for nominated road projects $0 $0 $0 $01221003 Grant Revenue - MRWA - Direct Grant ($72,617) $0 ($73,186) $0 ($77,845) $01221003 MRWA Road Maint Grant $0 $0 $0 $01221001 Transport - Reimbursement Revenue ($117,072) $0 ($96,000) $0 ($88,800) $01221001 Maintenance Toll Charges $0 $0 $0 $01221002 Transport - Depot Rent ($6,722) $0 ($18,000) $0 $0 $01221002 Rental Charges $0 $0 $0 $01221004 Street Lighting Subsidy - MRWA ($8,532) $0 ($8,400) $0 ($8,500) $01221004 Subsidy for lighting $0 $0 $0 $0
Sub Total - MTCE STREETS ROADS DEPOTS OP/INC ($592,266) $0 ($601,120) $0 ($499,702) $0
Total - MTCE STREETS ROADS DEPOTS ($592,266) $956,449 ($601,120) $1,157,130 ($499,702) $1,272,919
ROAD PLANT PURCHASES
OPERATING EXPENDITURE
1212598 Loss on Asset Disposal - Transport $0 $0 $0 $23,739 $0 $01212598 Loss on Disposal of Assets $0 $0 $0 $0
Sub Total - ROAD PLANT PURCHASES OP/EXP $0 $0 $0 $23,739 $0 $0
OPERATING INCOME
$0 $0 $0 $01222598 Profit on Asset Disposal - Transport $0 $0 $0 $0 $0 $01222598 Profit on Disposal of Assets
Sub Total - ROAD PLANT PURCHASES OP/INC $0 $0 $0 $0 $0 $0
Total - ROAD PLANT PURCHASES
TRAFFIC CONTROL $0 $0 $0 $23,739 $0 $0
OPERATING EXPENDITURE
1214001 License Plates - Special Mount Magnet Series $0 $200 $0 $220 $0 $2201214001 Other Goods & Services $0 $0 $0 $0
Sub Total - TRAFFIC CONTROL OP/EXP $0 $200 $0 $220 $0 $220
OPERATING INCOME
1224001 Special Series License Plates - Department of Transport ($200) $0 ($220) $0 ($220) $01224001 Sale of Plate Fees $0 $0 $0 $0
Sub Total - TRAFFIC CONTROL OP/INC ($200) $0 ($220) $0 ($220) $0
Total - TRAFFIC CONTROL ($200) $200 ($220) $220 ($220) $220
Agenda for Special Meeting of Council 23 August 2019 Page 70 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
AERODROMES
OPERATING EXPENDITURE
1215461 AIRMAINT Airport - Maintenance $0 $42,344 $0 $29,427 $0 $35,0641215461 AIRTER Salaries & Wages $0 $0 $0 $01215461 Other Goods & Services $0 $0 $0 $01215461 Telephone & Internet $0 $0 $0 $01215461 Internal Plant Costs $0 $0 $0 $01215461 Overheads $0 $0 $0 $01215401 Airport - Operating Costs $0 $49,094 $0 $54,947 $0 $125,0231215401 AIRSTRIP Salaries & Wages $0 $0 $0 $01215401 AIRTEROP Overheads $0 $0 $0 $01215401 APORTOP Training $0 $0 $0 $01215401 Other Goods & Services $0 $0 $0 $01215401 Utilities - Electricity $0 $0 $0 $01215401 Insurance $0 $0 $0 $01215401 Other Expenditure $0 $0 $0 $01215401 Internal Plant Costs $0 $0 $0 $01215401 Consultants- Runway Study $0 $0 $0 $01215401 Consultants- ATI and Compliance $0 $0 $0 $01215401 Airport - Terminal $0 $0 $0 $01215401 Salaries & Wages $0 $0 $0 $01215401 Overheads $0 $0 $0 $01215401 Utilities - Electricity $0 $0 $0 $01215401 Telephone & Internet $0 $0 $0 $01215008 Airport - Plant Maintenance $0 $0 $0 $0 $0 $01215008 Plant Costs Recovered $0 $0 $0 $01215990 Airport - Allocation of Admin Overheads $0 $40,055 $0 $25,450 $0 $25,9271215990 Admin Allocations $0 $0 $0 $01215998 Depreciation - Transport - Airport Buildings; etc $0 $11,882 $0 $11,893 $0 $11,8761215998 Depreciation1215999 Transport - Airport Infrastructure - Depreciation $0 $19,872 $0 $81,458 $0 $19,8611215999 Depreciation $0 $0 $0 $0
Sub Total - AERODROMES OP/EXP $0 $163,247 $0 $203,175 $0 $217,752
OPERATING INCOME
1225001 Airport - Landing Charges ($147,395) $0 ($120,000) $0 ($120,000) $0 1225001 Landing Charges $0 $0 $0 $0 1225002 Airport - Passenger Service Charge ($343,535) $0 ($220,000) $0 ($240,000) $0 1225002 RPT Fees $0 $0 $0 $0 1225004 Airport - Other Revenue ($60) $0 ($2,400) $0 ($12,400) $0 1225004 Terminal Annual Fee $0 $0 $0 $0 1225004 Other Revenue - Mining Comp Contrubution- Runway Study $0 $0 $0 $0 1225005 Grant Revenue - Airport - RADS $0 $0 ($90,000) $0 ($19,997) $0 1225005 RADS State Government grant- Runway Study $0 $0 $0 $0
Sub Total - AERODROMES OP/INC ($490,990) $0 ($432,400) $0 ($392,397) $0
Total - AERODROMES ($490,990) $163,247 ($432,400) $203,175 ($392,397) $217,752
Total - TRANSPORT ($1,083,457) $1,119,896 ($1,033,740) $1,384,264 ($892,319) $1,490,891
Transport Opex 0 1119896.08Transport Total Inc -1083456.52 0Transport Cap Inc
RURAL SERVICES
OPERATING EXPENDITURE
1311002 MRVC Precepts and Fence Cell Fence Contribution $0 $96,924 $0 $327,000 $0 $244,5001311002 Other Expenditure $0 $0 $0 $01311002 Cell Fence Construction1311001 General Weed Control $0 $1,115 $0 $4,200 $0 $4,2001311001 Other Goods & Services $0 $0 $0 $0New Vermin Cell Fence Construction - Not Shire Asset $0 $0 $0 $0 $0 $3,000,000New Other Goods & Services $0 $0 $0 $0
Sub Total - RURAL SERVICES OP/EXP $0 $98,039 $0 $331,200 $0 $3,248,700
OPERATING INCOME
New Contributions -Cell Fence Construction MRVC $0 $0 $0 $0 ($750,000) $0New Government Grant - Cell Fence Construction BBRF $0 $0 $0 $0 ($2,250,000) $0
Sub Total - RURAL SERVICES OP/INC $0 $0 $0 $0 ($3,000,000) $0
Total - RURAL SERVICES $0 $98,039 $0 $331,200 ($3,000,000) $3,248,700
Agenda for Special Meeting of Council 23 August 2019 Page 71 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
TOURISM AND AREA PROMOTION
OPERATING EXPENDITURE
1312099 Tourism & Area Promotion - Depreciation $0 $0 $0 $573 $0 $01312099 Depreciation $0 $0 $0 $01312990 Tourism & Area Promotion - Allocation of Admin Overheads $0 $80,109 $0 $91,639 $0 $93,3571312990 Admin Allocations $0 $0 $0 $01312006 Visitor Centre Merchandise - Expenditure $0 $35,625 $0 $25,000 $0 $35,0001312006 CONSTOCK Materials $0 $0 $0 $01312006 VCSTOCK Materials $0 $0 $0 $01312007 $0 $6,160 $6,000 $6,0001312007 Other Ependiture - Contributions $0 $01312053 Housing Expenses - Caravan Park Manager $0 $0 $0 $0 $0 $01312053 Depreciation $0 $0 $0 $01312063 Caravan Park - Minor Assets & Manchester $0 $7,012 $0 $8,000 $0 $8,5001312063 Materials $0 $0 $0 $01312411 Area Promotion $0 $23,699 $0 $12,000 $0 $24,0001312411 Other Goods & Services $0 $0 $0 $01312411 Advertising $0 $0 $0 $01312401 VISTOROP Visitor Centre - Operating Costs $0 $209,941 $0 $268,378 $0 $346,9821312401 LOT 618 OP Salaries & Wages $0 $0 $0 $01312401 Employee Costs - Superannuation $0 $0 $0 $01312401 Employee Costs - Allowances $0 $0 $0 $01312401 Employee Costs - Workers Comp Insurance $0 $0 $0 $01312401 Employee Costs - Annual Leave & Lsl $0 $0 $0 $01312401 Employee Costs - Uniforms $0 $0 $0 $01312401 Other Goods & Services $0 $0 $0 $01312401 Telephone & Internet $0 $0 $0 $01312411 Internal Plant Costs $0 $0 $0 $01312401 Advertising $0 $0 $0 $01312401 Utilities - Electricity $0 $0 $0 $01312401 Insurance $0 $0 $0 $01312401 Other Expenditure; $0 $0 $01312401 Consultants - Visitors Centre Business Model $0 $0 $0 $01312401 Consultants - Murchison GEO Tourism Project $0 $0 $0 $01312401 Annual Maintenance - Murchison GEO Tourism Project $0 $0 $0 $01312401 Tourism Planning,Services and Events - Contractor $0 $0 $0 $01312461 VISTOR Visitor Centre/Museum - Maintenance $0 $19,580 $0 $10,957 $0 $13,4551312461 LOT 618 Materials & contracts $0 $0 $0 $01312461 Internal Plant Costs $0 $0 $0 $01312461 Salaries & Wages $0 $0 $0 $01312461 Overhead Allocation - Public Works $0 $0 $0 $01312502 Tourism Costs $0 $36 $0 $0 $0 $013125021312503 Tourism - Other Expenditure $0 $8,117 $0 $0 $0 $01312503 Other Goods & Services $0 $0 $0 $01317004 Caravan Park - Plant & Equipment Maintenance $0 $368 $0 $0 $0 $01317004 Plant Costs Recovered $0 $0 $0 $01317005 Caravan Park - Vehicle Expenses $0 $4,694 $0 $4,000 $0 $9071317005 Plant Costs Recovered $0 $0 $0 $01317401 CPARKOP Caravan Park - Operating Costs $0 $235,422 $0 $206,821 $0 $200,1171317401 Employee Costs - Salaries & Wages $0 $0 $0 $01317401 Employee Costs - Superannuation $0 $0 $0 $01317401 Employee Costs - Allowances $0 $0 $0 $01317401 Employee Costs - Workers Comp Insurance $0 $0 $0 $01317401 Employee Costs - Uniforms $0 $0 $0 $01317401 Employee Costs - Other $0 $0 $0 $01317401 Employee Costs - Annual Leave & Lsl $0 $0 $0 $01317401 Other Goods & Services $0 $0 $0 $01317401 Telephone & Internet $0 $0 $0 $01317401 Advertising $0 $0 $0 $01317401 Utilities - Electricity $0 $0 $0 $01317401 Utilities - Gas $0 $0 $0 $01317401 Utilities - Water $0 $0 $0 $01317401 Insurance $0 $0 $0 $01317401 Other Expenditure; $0 $0 $0 $01317401 Overhead Allocation - Public Works $0 $0 $0 $01317401 CPLLOT161 Employee Costs - Salaries & Wages $0 $0 $0 $01317401 161 HEPBURN Other Goods & Services $0 $0 $0 $01317401 STREET Plant - Parts & Repairs $0 $0 $0 $01317401 Utilities - Electricity $0 $0 $0 $01317401 Utilities - Gas $0 $0 $0 $01317401 Insurance $0 $0 $0 $01317401 Internal Plant Costs $0 $0 $0 $01317401 Overhead Allocation - Public Works $0 $0 $0 $01312431 NEW - Tourism & Area Promotion - Consultant $0 $0 $0 $0 $0 $01312431 Other Goods & Services $0 $0 $0 $01312431 Advertising $0 $0 $0 $01312431 Consultants $0 $0 $0 $01317461 Caravan Park - Maintenance $0 $23,415 $0 $25,297 $0 $27,5251317461 CPBUILD Employee Costs - Salaries & Wages $0 $0 $0 $01317461 Other Goods & Services $0 $0 $0 $01317461 Plant - Parts & Repairs $0 $0 $0 $01317461 Internal Plant Costs $0 $0 $0 $01317461 Overhead Allocation - Public Works $0 $0 $0 $01317461 CPGROUNDS Employee Costs - Salaries & Wages $0 $0 $0 $01317461 Other Goods & Services $0 $0 $0 $01317461 Plant - Parts & Repairs $0 $0 $0 $01317461 Internal Plant Costs $0 $0 $0 $01317461 Overhead Allocation - Public Works $0 $0 $0 $0
Tourism - Contributions
Agenda for Special Meeting of Council 23 August 2019 Page 72 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
1317461 CPLLOT161 Employee Costs - Salaries & Wages $0 $0 $0 $01317461 161 HEPBURN Other Goods & Services $0 $0 $0 $01317461 STREET Plant - Parts & Repairs $0 $0 $0 $01317461 Internal Plant Costs $0 $0 $0 $01317461 Overhead Allocation - Public Works $0 $0 $0 $01317461 BOREGOLF Employee Costs - Salaries & Wages $0 $0 $0 $01317461 GOLF CLUB Other Goods & Services $0 $0 $0 $01317461 RESERVE Plant - Parts & Repairs $0 $0 $0 $01317461 Internal Plant Costs $0 $0 $0 $01317461 Overhead Allocation - Public Works $0 $0 $0 $01317411 Caravan Park - Area Promotion $0 $397 $0 $0 $0 $01317411 Other Goods & Services $0 $0 $0 $01312598 Loss on Disposal of Asset - Tourism $0 $0 $0 $629 $0 $01312598 Loss on Disposal of Assets $0 $0 $0 $01317990 Caravan Park - Allocation of Admin Overheads $0 $40,055 $0 $22,934 $0 $23,3641317990 Admin Allocations $0 $0 $0 $01317998 Caravan Park - Buildings, House, etc - Depreciation $0 $33,221 $0 $32,190 $0 $33,2031317998 Depreciation $0 $0 $0 $01317999 Caravan Park - Infrastructure - Depreciation $0 $76,230 $0 $78,536 $0 $76,1891317999 Depreciation $0 $0 $0 $0
Sub Total - TOURISM & AREA PROMOTION OP/EXP $0 $804,080 $0 $792,954 $0 $888,599
OPERATING INCOME
1322001 Visitor Centre - Sales Revenue ($28,379) $0 ($20,000) $0 ($25,000) $0 1322001 Fees & Charges $0 $0 $0 $0 1322003 Visitor Centre - Consignment Stock Sales ($8,925) $0 ($11,000) $0 ($10,000) $0 1322003 Licences $0 $0 $0 $0 1322004 Visitor Centre - Reimbursement Revenue ($446) $0 ($100) $0 ($300) $0 1322004 Fees & Charges $0 $0 $0 $0 1322006 Grant Revenue - Tourism & Area Promotion - Royalties for Regions $0 $0 $0 $0 $0 $0 1322006 R4R Non Operating Grant $0 $0 $0 $0 1322503 Grant Revenue - Other $0 $0 $0 $0 $0 $0 1322503 Grant Other $0 $0 $0 $0 1322504 Grant Revenue - Murchison Geo Tourism Project $0 $0 ($5,000) $0 ($5,000) $0 1322504 Grant Other $0 $0 $0 $0 1322002 History Book Sales - Revenue ($1,743) $0 ($1,000) $0 ($1,500) $0 1322002 Sale of History Books $0 $0 $0 $0 1327001 Caravan Park - Revenue ($374,228) $0 ($350,000) $0 ($350,000) $0 1327001 Caravan and camping fees $0 $0 $0 $0
Sub Total - TOURISM & AREA PROMOTION OP/INC ($413,721) $0 ($387,100) $0 ($391,800) $0
Total - TOURISM & AREA PROMOTION ($413,721) $804,080 ($387,100) $792,954 ($391,800) $888,599
Agenda for Special Meeting of Council 23 August 2019 Page 73 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
BUILDING CONTROL
OPERATING EXPENDITURE
1313001 Building Surveyor - Contractor $0 $33,849 $0 $33,000 $0 $34,0001313001 Contract Building Surveyor Costs $0 $0 $0 $01313007 NEW - BSL Expenses - Transfers $0 $01313007 Other Expenditure1313990 Building Control - Allocation of Admin Overheads $0 $4,005 $0 $12,773 $0 $13,0131313990 Admin allocations $0 $0 $0 $0
Sub Total - BUILDING CONTROL OP/EXP $0 $37,854 $0 $45,773 $0 $47,013
BUILDING CONTROL OP/INC
1323001 Building Control - Fees & Charges $0 $0 ($1,200) $0 ($600) $01323001 Licences $0 $0 $0 $01323006 Building Control - BCITF $0 $0 ($1,000) $0 ($200) $01323006 Commission $0 $0 $0 $01323007 Building Control - BSL - Building Services Levy $0 $0 ($800) $0 ($200) $01323007 Fees $0 $0 $0 $0
Sub Total - BUILDING CONTROL OP/INC $0 $0 ($3,000) $0 ($1,000) $0
Total - BUILDING CONTROL $0 $37,854 ($3,000) $45,773 ($1,000) $47,013
SALEYARDS & MARKETS
OPERATING EXPENDITURE
$0 $0 $0 $0
Sub Total - SALEYARDS & MARKETS OP/EXP $0 $0 $0 $0
OPERATING INCOME
$0 $0 $0 $0
Sub Total - SALEYARDS & MARKETING OP/INC $0 $0 $0 $0
Total - SALEYARDS & MARKETS $0 $0 $0 $0
OTHER ECONOMIC SERVICES
OPERATING EXPENDITURE
1316401 Community Development - Operating Costs $0 $690 $0 $32,087 $0 $45,0001316401 Employee Costs - Salaries & Wages $0 $0 $0 $01316401 Employee Costs - Superannuation $0 $0 $0 $01316401 Employee Costs - Allowances $0 $0 $0 $01316401 Employee Costs - Workers Comp Insurance $0 $0 $0 $01316401 Employee Costs - Uniforms $0 $0 $0 $01316401 Employee Costs - Annual Leave & Lsl $0 $0 $0 $01316401 Contribution CDO - WACRH $0 $0 $0 $01316401 Insurance $0 $0 $0 $01316008 Travel & Accommodation / Conferences $0 $0 $0 $0 $0 $01316008 Employee Costs - Travel & Accommodation $0 $0 $0 $01316501 Community Development - Project Expenses $0 $579 $0 $1,500 $0 $01316501 Other Expenditure $0 $0 $0 $01316502 Minor Equipment Purchases - Economic Development $0 $0 $0 $0 $0 $01316502 Other Goods & Services $0 $01316990 Economic Development - Allocation of Admin Overheads $0 $32,044 $0 $45,868 $0 $46,7281316990 Admin Allocations $0 $0 $0 $01318001 Community Bus - Expenses $0 $2,487 $0 $500 $0 $4,4271318001 Insurance $0 $0 $0 $01318001 Plant Costs Recovered $0 $0 $0 $01318997 Other Economic Serices Depreciation - Buildings $0 $11,565 $0 $3,038 $0 $11,5591318997 Depreciation
Sub Total - ECONOMIC DEVELOPMENT OP/EXP $0 $47,365 $0 $82,994 $0 $107,714
OPERATING INCOME
1328001 Community Bus - Fees & Charges ($1,216) $0 ($1,200) $0 ($1,200) $01328001 Other - Fees & Charges $0 $0 $0 $01326001 WACRH Contribution - Community Development Officer $10,385 $0 $0 $0 $0 $01326001 Contributions $0 $0 $0 $01326502 Donations & Contributions - Economic Development $0 $0 $0 $0 $0 $01326502 Contributions $0 $0 $0 $0
Sub Total - ECONOMIC DEVELOPMENT OP/INC $9,168 $0 ($1,200) $0 ($1,200) $0
Total - ECONOMIC DEVELOPMENT $9,168 $47,365 ($1,200) $82,994 ($1,200) $107,714
Agenda for Special Meeting of Council 23 August 2019 Page 74 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
PUBLIC UTILITY SERVICES
OPERATING EXPENDITURE
1411101 Standpipe Water - Cost of Water Expenses $0 $257 $0 $500 $0 $5001411101 Utilities - Water $0 $0 $0 $0
Sub Total - PUBLIC UTILITY SERVICES OP/EXP $0 $257 $0 $500 $0 $500
OPERATING INCOME
1411191 Fees & Charges - Sale of Water ($233) $0 ($500) $0 ($500) $0Fees and Charges $0 $0 $0 $0
Sub Total - PUBLIC UTILITY SERVICES OP/INC ($233) $0 ($500) $0 ($500) $0
Total - PUBLIC UTILITY SERVICES ($233) $257 ($500) $500 ($500) $500
Total - ECONOMIC SERVICES ($404,786) $987,595 ($391,800) $1,253,421 ($3,394,500) $4,292,525
0 987595.04-404785.81 0
PRIVATE WORKS
OPERATING EXPENDITURE
1411401 PWSUNDRY Private Works - Operating Costs $0 $5,790 $0 $3,006 $0 $4,4371411401 Employee Costs - Salaries & Wages $0 $0 $0 $01411401 Other Goods & Services $0 $0 $0 $01411401 Internal Plant Costs $0 $0 $0 $01411401 Overhead Allocation - Public Works $0 $0 $0 $01411990 Private Works - Allocation of Admin Overheads $0 $16,022 $0 $38,223 $0 $38,9401411990 Administration Allocations $0 $0 $0 $0
Sub Total - PRIVATE WORKS OP/EXP $0 $21,812 $0 $41,229 $0 $43,377
OPERATING INCOME
1421002 Private Works - Fees & Charges ($5,510) $0 ($3,006) $0 ($4,437) $0 1421002 Fees & charges $0 $0 $0 $0 1428004 Other - Sale of Gravel/Sand/Loam/Bluemetal, etc ($6,311) $0 ($2,400) $0 ($4,000) $0 1428004 Fees & charges $0 $0 $0 $0
Sub Total - PRIVATE WORKS OP/INC ($11,821) $0 ($5,406) $0 ($8,437) $0
Total - PRIVATE WORKS ($11,821) $21,812 ($5,406) $41,229 ($8,437) $43,377
Agenda for Special Meeting of Council 23 August 2019 Page 75 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
PUBLIC WORKS OVERHEADS
OPERATING EXPENDITURE
1414040 Public Works - Allocation of Admin Overheads $0 $96,131 $0 $59,690 $0 $60,0001414040 Overhead Allocation - Administration $0 $0 $0 $01414401 WORKSOP Public Works - Operating Costs $0 $384,697 $0 $375,358 $0 $303,1951414401 Employee Costs - Salaries & Wages $0 $0 $0 $01414401 Employee Costs - Superannuation $0 $0 $0 $01414401 Employee Costs - Allowances $0 $0 $0 $01414401 PWTRAIN Employee Costs - Training $0 $0 $0 $01414401 Employee Costs - Workers Comp Insurance $0 $0 $0 $01414401 Employee Costs - Uniforms $0 $0 $0 $01414401 Employee Costs - Safety Expenses $0 $0 $0 $01414401 Employee Costs - Annual Leave & Lsl $0 $0 $0 $01414401 Employee Costs - Accrued Annual Leave & LSLeave $0 $0 $0 $01414401 Employee Costs - Sick Leave $0 $0 $0 $01414401 Employee Costs - Public Holidays $0 $0 $0 $01414401 Other Goods & Services $0 $0 $0 $01414401 Telephone & Internet $0 $0 $0 $01414401 Utilities - Water $0 $0 $0 $01414401 Insurance $0 $0 $0 $01414401 Internal Plant Costs $0 $0 $0 $01414034 Plant & Equipment Expense $0 $22,521 $0 $17,824 $0 $22,0001414034 Plant Costs Recovered $0 $0 $0 $01414021 Consultants $0 $0 $0 $10,000 $0 $10,0001414021 Consultancy $0 $0 $0 $01414022 Public Works - Minor Tools $0 $1,704 $0 $3,000 $0 $3,0001414022 Other Goods & Services $0 $0 $0 $01414025 Public Works - Health & Safety Expenditure $0 $1,606 $0 $5,000 $0 $5,0001414025 Other Goods & Services $0 $0 $0 $01414997 Less: Allocation of Public Works Overheads $0 ($462,057) $0 ($470,872) $0 ($403,195)1414997 Overhead Allocation - Public Works $0 $0 $0 $0
Sub Total - PUBLIC WORKS O/HEADS OP/EXP $0 $44,601 $0 ($0) $0 $0
OPERATING INCOME
1424001 NEW# - Public Works - Reimbursement Revenue ($1,848) $0 $0 $0 ($750) $01424001 Reimbursements $0 $0 $0 $0
Sub Total - PUBLIC WORKS O/HEADS OP/INC ($1,848) $0 $0 $0 ($750) $0
Total - PUBLIC WORKS OVERHEADS ($1,848) $44,601 $0 ($0) ($750) $0
PLANT OPERATIONS COSTS
OPERATING EXPENDITURE
1415001 Plant Expenses $0 $189,999 $0 $203,188 $0 $184,9101415001 Employee Costs - Salaries & Wages $0 $0 $0 $01415001 Other Goods & Services $0 $0 $0 $01415001 Plant - Fuels & Oils $0 $0 $0 $01415001 Plant - Tyres & Tubes $0 $0 $0 $01415001 Plant - Parts & Repairs $0 $0 $0 $01415001 Plant - Licenses $0 $0 $0 $01415001 Insurance $0 $0 $0 $01415001 Internal Plant Costs $0 $0 $0 $01415001 Overhead Allocation - Public Works $0 $0 $0 $01415999 Depreciation $0 $200,641 $0 $156,497 $0 $200,5311415999 Depreciation $0 $0 $0 $01415099 Plant Hire Recovered from Job Costing $0 ($411,643) $0 ($359,685) $0 ($385,441)1415099 Internal Plant Costs - Allocation $0 $0 $0 $0
Sub Total - PLANT OPERATIONS COSTS OP/EXP $0 ($21,003) $0 $0 $0 ($0)
OPERATING INCOME
1425002 Energy Grants Credit Scheme ($10,430) $0 ($8,000) $0 ($6,000) $01425002 Grants - Operating -Fuel Tax Credits $0 $0 $0 $0
Sub Total - PLANT OPERATIONS COSTS OP/INC ($10,430) $0 ($8,000) $0 ($6,000) $0
Total - PLANT OPERATIONS COSTS ($10,430) ($21,003) ($8,000) $0 ($6,000) ($0)
MATERIALS AND STOCK
OPERATING EXPENDITURE
55012 Materials Purchased $0 $0 $0 $0 $0 $055012 Purchases $0 $0 $0 $055022 Less Allocated to Works $0 $0 $0 $0 $0 $055022 Allocations $0 $0 $0 $0
Sub Total - MATERIALS AND STOCK $0 $0 $0 $0 $0 $0
Total - MATERIALS AND STOCK $0 $0 $0 $0 $0 $0
Agenda for Special Meeting of Council 23 August 2019 Page 76 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
SALARIES AND WAGES
OPERATING EXPENDITURE
1416001 Salaries & Wages - Gross $0 $1,163,194 $0 $1,373,576 $0 $1,297,9261416001 Employee costs - Salaries $0 $0 $0 $01416002 Salaries & Wages - Allocated $0 ($1,164,203) $0 ($1,373,576) $0 ($1,297,926)1416002 Employee costs - Salaries $0 $0 $0 $0
Sub Total - SALARIES AND WAGES OP/EXP $0 ($1,009) $0 $0 $0 $0
OPERATING INCOME
Workers Compensation Reimbursements $0 $0 $0 $0Reimbursements $0 $0 $0 $0
Sub Total - SALARIES AND WAGES OP/INC $0 $0 $0 $0 $0 $0
Total - SALARIES AND WAGES $0 ($1,009) $0 $0 $0 $0
ADMINISTRATION
OPERATING EXPENDITURE
1412024 Computer Services $0 $31,026 $0 $30,000 $0 $33,0001412024 Other Goods & Services $0 $0 $0 $01412021 NEW# - Bad Debts/Written Off - Other Debtors $0 $0 $0 $0 $0 $01412021 Other Expenditure - Debt Write offs $0 $0 $0 $01412010 Staff Recruitment $0 $13,435 $0 $20,000 $0 $10,0001412010 Other Goods & Services $0 $0 $0 $01412008 Administration - Vehicle Expenses $0 $19,063 $0 $18,075 $0 $19,9731412008 Plant Costs Recovered $0 $0 $0 $01412006 Fringe Benefits Tax $0 $20,247 $0 $24,000 $0 $24,0001412006 Fringe Benefits Tax $0 $0 $0 $01412019 Administration - Consultants $0 $8,007 $0 $40,000 $0 $20,0001412019 Other Goods & Services $0 $0 $0 $01412020 Administration - Financial Services $0 $37,731 $0 $50,000 $0 $50,0001412020 Other Goods & Services $0 $0 $0 $01412031 Administration - Office Equipment $0 $206 $0 $0 $0 $01412031 Other Goods & Services $0 $0 $0 $01412461 LOT162 Administration - Maintenance $0 $31,282 $0 $34,045 $0 $38,6281412461 Employee Costs - Salaries & Wages $0 $0 $0 $01412461 Other Goods & Services $0 $0 $0 $01412461 Utilities - Gas $0 $0 $0 $01412461 Internal Plant Costs $0 $0 $0 $01412461 Overhead Allocation - Public Works $0 $0 $0 $01412461 OFFICE Employee Costs - Salaries & Wages $0 $0 $0 $01412461 Other Goods & Services $0 $0 $0 $01412461 Overhead Allocation - Public Works $0 $0 $0 $01412401 OFFICEOP Administration - Operating Costs $0 $563,460 $0 $603,797 $0 $648,1981412401 Employee Costs - Salaries & Wages $0 $0 $0 $01412401 Employee Costs - Superannuation $0 $0 $0 $01412401 Employee Costs - Allowances $0 $0 $0 $01412401 Employee Costs - Training $0 $0 $0 $01412401 Employee Costs - Travel & Accomodation $0 $0 $0 $01412401 Employee Costs - Workers Comp Insurance $0 $0 $0 $01412401 Employee Costs - Uniforms $0 $0 $0 $01412401 Employee Costs - Other $0 $0 $0 $01412401 Employee Costs -Accrued Annual Leave & Lsl $0 $0 $0 $01412401 Employee Costs - Conferences $0 $0 $0 $01412401 Other Goods & Services $0 $0 $0 $01412401 Insurance $0 $0 $0 $01412401 Telephone & Internet $0 $0 $0 $01412401 Advertising $0 $0 $0 $01412401 Consultants $0 $0 $0 $01412401 Utilities - Electricity $0 $0 $0 $01412401 Utilities - Gas $0 $0 $0 $01412401 Utilities - Water $0 $0 $0 $01412401 Insurance $0 $0 $0 $01412401 Other Expenditure; $0 $0 $0 $01412441 Administration - Subscriptions & Memberships $0 $263 $0 $2,500 $0 $2,5001412441 Other Goods & Services $0 $0 $0 $01412598 Profit/Loss on Asset Disposal $0 $0 $0 $0 $0 $01412598 Profit On Sale Of Asset $0 $0 $0 $01412022 Administration - Bank Fees & Charges $0 $3,128 $0 $2,000 $0 $1,0001412022 Other Expenditure - Bank Fees $0 $0 $0 $01412030 Administration - Office Equipment $0 $2,940 $0 $3,000 $0 $6,0001412030
Other Goods & Services ( Whire Boards ,Projector Screen) $0 $0 $0 $0
1412032 Administration - Postage & Freight $0 $1,221 $0 $2,400 $0 $2,4001412032 Other Goods & Services $0 $0 $0 $01412033 Administration - Printing & Stationery $0 $36,044 $0 $16,000 $0 $25,0001412033 Other Goods & Services $0 $0 $0 $01412034 Administration - Printing & Stationery - Newsletter $0 $0 $0 $8,000 $0 $8,0001412034 Other Goods & Services $0 $0 $0 $01412035 Administration - Software Licensing Expenditure $0 $22,230 $0 $30,000 $0 $30,0001412035 Other Goods & Services $0 $0 $0 $01412040 Administration - Sundry Expenditure $0 $4,595 $0 $2,400 $0 $2,4001412040 Other Goods & Services $0 $0 $0 $0
Agenda for Special Meeting of Council 23 August 2019 Page 77 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
1412050 Web Site Development & Maintenance $0 $780 $0 $5,000 $0 $5,0001412050 Other Goods & Services $0 $0 $0 $01412051 Interest on Loan 38 - House - Lot 226 Watson $0 $4,124 $0 $3,303 $0 $2,6061412051 Interest $0 $0 $0 $01412052 Records - Document Management System $0 $45,583 $0 $65,000 $0 $35,0001412052 Other Goods & Services $0 $0 $0 $01412501 Non-Recurrent Training - Admin O/Heads $0 $254 $0 $0 $0 $01412501 Other Goods & Services $0 $0 $0 $01412996 NEW# - Administration - Vehicles - Depreciation $0 $14,097 $0 $0 $0 $14,0891412996 Depreciation $0 $0 $0 $01412998 Administration - Buildings - Depreciation $0 $5,872 $0 $5,877 $0 $5,8691412998 Depreciation $0 $0 $0 $01412999 Administration - Furniture & Fittings - Depreciation $0 $15,430 $0 $18,237 $0 $15,4211412999 Depreciation $0 $0 $0 $01412995 Allocation of Admin Overheads to Schedules $0 ($801,094) $0 ($983,634) $0 ($999,083)1412995 Overhead Allocation - Public Works $0 $0 $0 $0
Sub Total - ADMINISTRATION OP/EXP $0 $79,923 $0 $0 $0 $0
OPERATING INCOME
Administration Activity Units
1422003 Administration - Sundry Reimbursements ($28,512) $0 ($6,000) $0 ($10,000) $01422003 Reimbursements $0 $0 $0 $01422004 Administration - Fees & Charges ($1,187) $0 ($200) $0 ($200) $01422004 Fees & Charges $0 $0 $0 $0
Sub Total - ADMINISTRATION OP/INC ($29,699) $0 ($6,200) $0 ($10,200) $0
Total - ADMINISTRATION ($29,699) $79,923 ($6,200) $0 ($10,200) $0
UNCLASSIFIED
OPERATING EXPENDITURE
1418001 VACANT Vacant Land Maintenance $0 $0 $0 $0 $0 $01418001 Other $0 $0 $0 $01418002 LOT366 Other Property - Maintenance $0 $2,486 $0 $2,184 $0 $2,9161418002 366 HEPBURN Employee Costs - Salaries & Wages $0 $0 $0 $01418002 STREET Other Goods & Services $0 $0 $0 $01418002 Insurance $0 $0 $0 $01418002 Internal Plant Costs $0 $0 $0 $01418002 Overhead Allocation - Public Works $0 $0 $0 $01418002 LOT25 Employee Costs - Salaries & Wages $0 $0 $0 $01418002 25 HEPBURN Overhead Allocation - Public Works $0 $0 $0 $01418401 Other Property - Operating Costs $0 $2,349 $0 $3,649 $0 $4,0451418401 LOT25OP Utilities - Water $0 $0 $0 $01418401 25 HEPBURN Insurance $0 $0 $0 $01418401 Employee Costs - Salaries & Wages $0 $0 $0 $01418401 LOT366 OP Other Goods & Services $0 $0 $0 $01418401 366 HEPBURN Insurance $0 $0 $0 $01418401 STREET Internal Plant Costs $0 $0 $0 $01418401 Utilities - Water $0 $0 $0 $01418401 Overhead Allocation - Public Works $0 $0 $0 $01418461 Vacant Land Maintenance (Non Shire) $0 $6,489 $0 $2,549 $0 $6,9211418461 Employee Costs - Salaries & Wages $0 $0 $0 $01418461 VACANT Other Goods & Services $0 $0 $0 $01418461 Internal Plant Costs $0 $0 $0 $01418461 Overhead Allocation - Public Works $0 $0 $0 $01418099 Depreciation - Other Property $0 $7,193 $0 $7,199 $0 $7,1891418099 Depreciation $0 $0 $0 $0
Sub Total - UNCLASSIFIED OP/EXP $0 $18,517 $0 $15,581 $0 $21,070
OPERATING INCOME
1428002 NEW# - Rental Revenue - Lot 25 Hepburn St ($18,000) $0 $0 $0 $0 $01428002 Other - Fees & Charges $0 $0 $0 $01428003 Other Property - Revenue ($372) $0 ($18,000) $0 ($18,400) $01428003 Other - Fees & Charges $0 $0 $0 $0
Sub Total - UNCLASSIFIED OP/INC ($18,372) $0 ($18,000) $0 ($18,400) $0
Total - UNCLASSIFIED ($18,372) $18,517 ($18,000) $15,581 ($18,400) $21,070
Total - OTHER PROPERTY AND SERVICES ($72,170) $142,841 ($37,606) $56,810 ($43,787) $64,447
$0 $142,841($72,170) $0
Operating Total ($5,468,909) $4,622,387 ($4,324,280) $5,395,959 ($7,310,631) $8,852,567
Agenda for Special Meeting of Council 23 August 2019 Page 78 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
TRANSFERS TO/FROM RESERVES
EXPENDITURE
7210000 NEW - Transfer to Reserve $0 $719,969 $0 $568,900 $0 $285,1857210000 Tfr to Reserve - Employee Liabilities $0 $0 $0 $07210000 Tfr to Reserve - Hill 50 Road Toll $0 $0 $0 $07210000 Tfr to Reserve -Airport $0 $0 $0 $07210000 Tfr to Reserve - Building $0 $0 $0 $07210000 Tfr to Reserve - Plant $0 $0 $0 $07210000 Tfr to Reserve - Community Bus $0 $0 $0 $07210000 Tfr to Reserve $0 $0 $0 $07210000 Tfr to Reserve $0 $0 $0 $07210000 Tfr to Reserve $0 $0 $0 $07210000 Tfr to Reserve $0 $0 $0 $00332001 NEW - Transfer to Reserve - Reserve Interest $0 $50,410 $0 $40,000 $0 $43,9350332001 Tfr to Reserve - Employee Liability $0 $0 $0 $00332001 Tfr to Reserve - Airport $0 $0 $0 $00332001 Tfr to Reserve - Building $0 $0 $0 $00332001 Tfr to Reserve - Plant $0 $0 $0 $00332001 Tfr to Reserve - Community bus $0 $0 $0 $00332001 Tfr to Reserve - Roads $0 $0 $0 $00332001 Tfr to Reserve - Infrastructure $0 $0 $0 $00332001 Tfr to Reserve - Housing Construction $0 $0 $0 $00332001 Tfr to Reserve - Recreation Precinct / Youth Centre $0 $0 $0 $00332001 Tfr to Reserve - Hill 50 Road Toll $0 $0 $0 $0
Sub Total - TRANSFER TO OTHER COUNCIL FUNDS $0 $770,379 $0 $608,900 $0 $329,120
INCOME
7210001 NEW - Transfer from Reserve ($90,540) $0 ($349,138) $0 ($270,000) $0 7210001 Tfr from Reserve - Plant $0 $0 $0 $0 7210001 Tfr from Reserve - Infrastructure Footpath $0 $0 $0 $0 7210001 Tfr from Reserve - Hill50 Road Toll $0 $0 $0 $0 7210001 Tfr from Reserve -Airport $0 $0 $0 $0
7210001Tfr from Reserve - RTC Conservation Works Building Reserve $0 $0 $0 $0
Total - TRANSFER FROM OTHER COUNCIL FUNDS ($90,540) $0 ($349,138) $0 ($270,000) $0
Total - FUND TRANSFER ($90,540) $770,379 ($349,138) $608,900 ($270,000) $329,120
000000 (Surplus) / Deficit - Carried Forward ($2,535,602) $0 ($2,538,010) $0 ($3,070,417) $0000000 adjust to rates levied $0 $0
Sub Total - SURPLUS C/FWD ($2,535,602) $0 ($2,538,010) $0 ($3,070,417) $0
Total - SURPLUS ($2,535,602) $0 ($2,538,010) $0 ($3,070,417) $0
LONG TERM LOANS
EXPENDITURE
New Loan Advances - $0 $0 $0 $0$0 $0 $0 $0
Sub Total - LOAN ADVANCES $0 $0 $0 $0
INCOME
New Loan - $0 $0 $0 $0
Sub Total - LONG TERM LOANS $0 $0 $0 $0
Total - DEFERRED ASSETS $0 $0 $0 $0
Agenda for Special Meeting of Council 23 August 2019 Page 79 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
LIABILITY LOANS
CAPITAL EXPENDITURE
1137005 Loan Principal Repayments - Loan 39 $0 $34,208 $0 $34,208 $0 $36,2531137005 Principal On Loans - Loan 39 $0 $0 $0 $01434003 Loan Principal Repayment - Loan #38 $0 $10,345 $0 $10,345 $0 $11,0421434003 Principal On Loans - Loan 38 $0 $0 $0 $0
Sub Total - LOAN REPAYMENTS $0 $44,553 $0 $44,553 $0 $47,295
INCOME
Principal Repaid - Self Supporting Loans $0 $0 $0 $0 Principal On Loans - Loan $0 $0 $0 $0
Sub Total - LOANS RAISED $0 $0 $0 $0 $0 $0
Total - NON CURRENT LIABILITIES $0 $44,553 $0 $44,553 $0 $47,295
OPERATING ACTIVITIES EXCLUDED FROM BUDGET
000000 Depreciation Written Back $0 ($1,427,215) $0 ($1,207,088) $0 ($1,426,634)000000 Book Value of Assets Sold Written Back $0 ($73,827) $0 ($132,141) $0 ($171,008)00000 Loss on Sale of Asset Written Back $0 $0 $0 ($24,368) $0 $000000 Profit on Sale of Asset Written Back $0 $0 $3,227 $0 $0 $0000000 Trust Liabilities - Previous Period $0 $0 $0 $0 $0 $0 000000 Deferred Pensioner Rates $1,973 $0 $0 $0 $0 $0 000000 SS Loan (Non-Current Movement) $0 $0 $0 $0 $0 $0 00000 Movement in Non-Current Long Service Leave $0 ($8,556)
Sub Total - DEPRECIATION WRITTEN BACK $1,973 ($1,509,598) $3,227 ($1,363,597) $0 ($1,597,642)
Total - DEPRECIATION $1,973 ($1,509,598) $3,227 ($1,363,597) $0 ($1,597,642)
FURNITURE & EQUIPMENT
GOVERNANCE
CAPITAL EXPENDITURE
New 000000 Council Chambers Furniture & Equipment $0 $0 $0 $5,000 $0 $5,000 New Visual Display for Chambers
Sub Total - CAPITAL WORKS $0 $0 $0 $5,000 $0 $5,000
Total - GOVERNANCE $0 $0 $0 $5,000 $0 $5,000
FURNITURE & EQUIPMENT
HEALTH
EXPENDITURE
$0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $0 $0 $0
Total - HEALTH $0 $0 $0 $0
RECREATION AND CULTURE
CAPITAL EXPENDITURE
NEW 000000- Theatre Garden - portable lighting $0 $5,000 $0 $5,000NEW Portable lighting for theatre $0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $5,000 $0 $5,000
Total - HOUSING $0 $5,000 $0 $5,000
FURNITURE AND EQUIPMENT
ECONOMIC SERVICES
EXPENDITURE
Install WIFI System - Visitors Centre $0 $0 $0 $0 $0 $0 WI-Fi System
Install WIFI System - Caravan Park $0 $0 $0 $0 $0 $8,000 WI-Fi System
Sub Total - CAPITAL WORKS $0 $0 $0 $0 $0 $8,000
Total - ECONOMIC SERVICES $0 $0 $0 $0 $0 $8,000
Agenda for Special Meeting of Council 23 August 2019 Page 80 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
FURNITURE & EQUIPMENT
OTHER PROPERTY & SERVICES - ADMINISTRATION
CAPITAL EXPENDITURE
1432003 Administration Furniture & Equipment $0 $12,244 $0 $10,000 $0 $20,5001432003 Desk Table and Chairs CEO $0 $0 $0 $01432003 Ergo Chairs for Staff $0 $0 $0 $01432003 Server $0 $0 $0 $01432003 Laptops and PC's $0 $0 $0 $01432003 Office 365 and Other Software $0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $12,244 $0 $10,000 $0 $20,500
Total - OTHER PROPERTY $0 $12,244 $0 $10,000 $0 $20,500
Total - FURNITURE AND EQUIPMENT $0 $12,244 $0 $20,000 $0 $38,500
LAND
GOVERNANCE
CAPITAL EXPENDITURE
$0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $0 $0 $0
TOTAL - GOVERNANCE $0 $0 $0 $0LAND
HOUSING
CAPITAL EXPENDITURE
0931004 Land Acquisition $0 $0 $0 $10,000 $0 $00931004 Acquisition carry over $0 $0 $0 $0New Land Acquisition- Dept of lands transfer of leased Land to Freehold $0 $0 $0 $36,000 $0 $0New Transfer leased land to Freehold $0 $0 $0 $0
NEW# - Staff Housing - Building Improvements $0 $0 $0 $0 $0 $0$0 $0 $0 $0
931005 Other Housing - Pensioner Units $0 $0 $0 $0 $0 $0931005 $0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $0 $0 $46,000 $0 $0
TOTAL - HOUSING $0 $0 $0 $46,000 $0 $0
LAND
COMMUNITY AMENITIES
CAPITAL EXPENDITURE
$0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $0 $0 $0
TOTAL - COMMUNITY AMENITIES $0 $0 $0 $0
LAND
RECREATION & CULTURE
CAPITAL EXPENDITURE
$0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $0 $0 $0
TOTAL - RECREATION & CULTURE $0 $0 $0 $0
Total - LAND $0 $0 $0 $46,000 $0 $0
BUILDINGS
LAW ORDER AND PUBLIC SAFETY
CAPITAL EXPENDITURE
New Pound $0 $0 $0 $10,000Upgrade $0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $0 $0 $10,000
TOTAL - LAW ORDER AND PUBLIC SAFETY $0 $0 $0 $10,000
Agenda for Special Meeting of Council 23 August 2019 Page 81 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
BUILDINGS
HEALTH
CAPITAL EXPENDITURE
$0 $0 $0 $0$0 $0 $0 $0$0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $0 $0 $0
TOTAL - HEALTH $0 $0 $0 $0
BUILDINGS
WELFARE
CAPITAL EXPENDITURE
$0 $0 $0 $0$0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $0 $0 $0
TOTAL - WELFARE $0 $0 $0 $0
BUILDINGS
HOUSING
CAPITAL EXPENDITURE
0931001 CWLOT226 Staff Housing - Building Improvements $0 $15,388 $0 $14,000 $0 $00931001 CWLOT226 New Airconditioner -Lot 226 Watson Street $0 $0 $0 $00931001 CWLOT225A Capital Works - Lot 225A (70A) Watson Street $0 $7,735 $0 $0 $0 $00931001 CWLOT225A Capital Improvements and Replacements $0 $0 $0 $00931001 CWLOT225B Staff Housing - Building Improvements $0 $24,039 $0 $48,000 $0 $60,0000931001 CWLOT225B Capital Improvements and Replacements $0 $0 $0 $0
Other Housing - Pensioner Units $0 $0 $0 $8,000 $0 $8,000Carports 2 $0 $0 $0 $0
Staff Housing - New House $0 $0 $0 $0 $0 $0Construct new residence $0 $0 $0 $0
Other Housing - Pensioner Units $0 $0 $0 $8,000 $0 $8,000Internal Improvements $0 $0 $0 $0
Staff Housing - Building Improvements $0 $50,000 $0 $0NEW Watson Steet Unit - Shire Contribution $0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $47,161 $0 $128,000 $0 $76,000
Total - HOUSING $0 $47,161 $0 $128,000 $0 $76,000
BUILDINGS
COMMUNITY AMENITIES
CAPITAL EXPENDITURE
1031001 Refuse Site Improvements $0 $0 $0 $20,000 $0 $20,000Complete Construction of Boundary Fence $0 $0 $0 $0Effluent Upgrade for Compliance $0 $0 $0 $0
1037004 Cemetries ImprovementsFence Replacement $0 $0 $0 $73,000Toilet Construction $0 $0 $0 $0Trees $0 $0 $0 $0Parking Internal Construction $0 $0 $0 $0Renovations Heritage Cemeteries $0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $0 $0 $20,000 $0 $93,000
Total - COMMUNITY AMENITIES $0 $0 $0 $20,000 $0 $93,000
Agenda for Special Meeting of Council 23 August 2019 Page 82 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
BUILDINGS
RECREATION AND CULTURE
CAPITAL EXPENDITURE
1133008 Capital Works - Other Recreation & Sport $0 $0 $0 $10,000 $0 $01133008 Recreation Centre upgrades and extension $0 $0 $0 $01133012 Rural Transaction Centre - Building Improvements $0 $0 $0 $0 $0 $01133012 RTC Building - Library/Meeting Room $0 $0 $0 $01137001 CWMUS005 Museum - Upgrade Solar Panels and Lighting $0 $13,140 $0 $50,000 $0 $36,0001137001 CWMUS005 Museum - Energy Efficient $0 $0 $0 $01133012 CWRTC01 Rural Transaction Centre - Building Improvements $0 $16,391 $0 $250,000 $0 $250,000
RTC Building - Complete Repairs and Upgrades $0 $0 $0 $0New Rural Transaction Centre - Building Improvements $0 $0 $0 $30,000 $0 $0
Renovations $0 $0 $0 $0NEW Capital Works - Other Recreation & Sport $0 $0 $0 $5,000 $0 $5,000
Federation Park Toilets - Lights $0 $0 $0 $01137001 CWMUS006 Museum Capital Works $0 $13,650 $0 $10,000 $0 $01137001 CWMUS006 Other initiatives as per Museum Report $0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $43,182 $0 $355,000 $0 $291,000
Total - RECREATION AND CULTURE $0 $43,182 $0 $355,000 $0 $291,000
BUILDINGS
TRANSPORT
CAPITAL EXPENDITURE
New Depot - Fence $0 $0 $0 $20,000 $0 $30,000Replace Side Back Fence $0 $0 $0 $0
New Depot Construction $0 $0 $0 $50,000 $0 $50,000NEW Extend Garden Shed $0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $0 $0 $70,000 $0 $80,000
Total - TRANSPORT $0 $0 $0 $70,000 $0 $80,000
BUILDINGS
ECONOMIC SERVICES
CAPITAL EXPENDITURE
1332050 Caravan Park - Buildings $0 $0 $0 $110,000 $0 $125,0001332050 Upgrade Power Outlet $0 $0 $0 $01332050 Limestone Security Fence $0 $0 $0 $01332050 Disabled Selfcatering Unit $0 $0 $0 $01332050 Accommodation Block Unit Secondhand $0 $0 $0 $01332050 External Painting (9 & 10) $0 $0 $0 $01332050 Upgrade Ablution Block $0 $0 $0 $01332050 Expansion Internal Construction Works $0 $0 $0 $01332004 Vistor Centre - Sea Container $0 $4,985 $0 $10,000 $0 $0
Purchase Sea Container $0 $0 $0 $0NEW Caravan Park - Fence $0 $0 $0 $15,000 $0 $15,000
Upgrade or Replace Side and Back Fence $0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $4,985 $0 $135,000 $0 $140,000
Total - ECONOMIC SERVICES $0 $4,985 $0 $135,000 $0 $140,000
BUILDINGS
OTHER PROPERTY AND SERVICES
CAPITAL EXPENDITURE
1432004 Administration - Building Improvements $0 $0 $0 $20,000 $0 $20,0001432004 Archive Storage $0 $0 $0 $01432006 CWOPS001 Administration -New Building $0 $215 $0 $400,000 $0 $922,6951432006 CWOPS001 Construction of new building & Architecural Design Costs $0 $0 $0 $01438002 CWOPS01 Wirnda Barna Building $0 $7,688 $0 $10,000 $0 $01438002 CWOPS01 Toilet Construction $0 $0 $0 $20,0001438002 CWOPS01 Improvements $0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $7,903 $0 $430,000 $0 $962,695
Total - OTHER PROPERTY AND SERVICES $0 $7,903 $0 $430,000 $0 $962,695
Total - BUILDINGS $0 $103,232 $0 $1,138,000 $0 $1,652,695
PLANT AND EQUIPMENT
GOVERNANCE
EXPENDITURE
$0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $0 $0 $0
Total - GOVERNANCE $0 $0 $0 $0
Agenda for Special Meeting of Council 23 August 2019 Page 83 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
PLANT AND EQUIPMENT
LAW ORDER & PUBLIC SAFETY
EXPENDITURE
$0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $0 $0 $0
Total - LAW ORDER & PUBLIC SAFETY $0 $0 $0 $0PLANT AND EQUIPMENT
HEALTH
EXPENDITURE
$0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $0 $0 $0
Total - HEALTH $0 $0 $0 $0
PLANT AND EQUIPMENT
COMMUNITY AMENITIES
EXPENDITURE
$0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $0 $0 $0
Total - COMMUNITY AMENITIES $0 $0 $0 $0
PLANT AND EQUIPMENT
RECREATION AND CULTURE
CAPITAL EXPENDITURE
1133001 Purchase Mowers $0 $3,526 $0 $2,500 $0 $2,5001133001 Replace Mowers P039 $0 $0 $0 $0
New Purchase Other Plant $0 $0 $0 $2,000 $0 $2,000Replace Other Plant P040 $0 $0 $0 $0
New Purchase Other Plant Depot Mowers $0 $0 $0 $5,000 $0 $5,000Replace Other Plant Depot P041 $0 $0 $0 $0
1132003 Purchase Other Plant Swimming Pool $0 $2,316 $0 $3,000 $0 $3,000Replace Other Plant Swimming Pool P043 $0 $0 $0 $0
1132003 Purchase Box Trailer P301 $0 $0 $0 $0 $0 $2,000Replace Box Trailer P301 $0 $0 $0 $0
New Purchase Gardeners Utility $0 $24,213 $0 $32,000 $0 $0Replace Gardeners Utility P154 $0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $30,056 $0 $44,500 $0 $14,500
Total - RECREATION AND CULTURE $0 $30,056 $0 $44,500 $0 $14,500
Agenda for Special Meeting of Council 23 August 2019 Page 84 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
PLANT AND EQUIPMENT
TRANSPORT
CAPITAL EXPENDITURE
Purchase Traffic Counter $0 $0 $0 $0 $0 $5,000Traffic Counter $0 $0 $0 $0
New Purchase Heavy Duty Off Road Trailer $0 $0 $0 $5,000 $0 $0Replace Boxtop Trailer Caged Tandem Axle P032 $0 $0 $0 $0
Purchase Grader $0 $0 $0 $0 $0 $0Replace Grader $0 $0 $0 $0
1434000 Plant & Equipment - Various $0 $88,278 $0 $70,000 $0 $2,0001434000 Skid Mounted Water Tank 9000ltr pump piping $0 $0 $0 $01434000 560mm Pedestrian Roller $0 $0 $0 $01434000 Air Compressor P302 $0 $0 $0 $01434000 4x4 Dual Cab Utility - Town supervisor $0 $0 $0 $01434000 4x2 Single Cab Utility - Gardener $0 $0 $0 $01434000 Box Trailer P303 $0 $0 $0 $01434000 Plant Trailer P310 - Bobcat $0 $0 $0 $01434000 4" Pump & Diesel Generator $0 $0 $0 $01434000 Diesel Tank and Pump $0 $0 $0 $01434000 Nissan tip truck $0 $0 $0 $01434000 Fogger PO60 $0 $0 $0 $01434000 Replace Loader $0 $0 $0 $01232003 Purchase Cat 12H Grader PO30 $0 $0 $0 $0 $0 $400,000
Replace Cat 12H Grader PO30 $0 $0 $0 $0New Purchase Bobcat $0 $72,490 $0 $75,000 $0 $0
Replace Bobcat P055 $0 $0 $0 $0New Purchase Ulitity 4x4 3.0L dual Cab Works Manager $0 $53,024 $0 $50,000 $0 $0
Replace 2016 Toyota Hilux P158 $0 $0 $0 $01232004 Purchase Prime Mover MA17 $0 $0 $0 $0 $0 $0
Replace Prime Mover MA17 $0 $0 $0 $0NEW Purchase Multi-Tyre Roller $0 $0 $0 $0 $0 $15,000
New Plant Purchase Purchase 2nd-Hand Roller $0 $0 $0 $0NEW Purchase Tanker $0 $0 $0 $0 $0 $105,000
New Plant Purchase - Purchase New Tanker $0 $0 $0 $0New Purchase Ulitity 4x2 3.0L dual Cab Works $24,599 $0 $35,000 $0 $0
Replace 2013 Toyota Hilux P156 $0 $0 $0 $0New Purchase 4Wd Tractor $0 $50,000 $0 $0
Replace 2008 Tractor P251 $0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $238,390 $0 $285,000 $0 $527,000
Total - TRANSPORT $0 $238,390 $0 $285,000 $0 $527,000
PLANT AND EQUIPMENT
ECONOMIC SERVICES
CAPITAL EXPENDITURE
1338002 Vehicle Purchase - Community Bus $0 $0 $0 $0 $0 $01338002 Replace Community Bus $0 $0 $0 $0New Purchase Other Plant Caravan Park $0 $0 $0 $11,000 $0 $0
Replace Other Plant Caravan Park P042 $0 $0 $0 $0$0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $0 $0 $11,000 $0 $0
Total - ECONOMIC SERVICES $0 $0 $0 $11,000 $0 $0
PLANT AND EQUIPMENT
OTHER PROPERTY & SERVICES
CAPITAL EXPENDITURE
Purchase CEO Vehicle $0 $0 $0 $57,000Replace CEO Vehicle $0 $0 $0 $0
$0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $0 $0 $57,000
Total - OTHER PROPERTY & SERVICES $0 $0 $0 $57,000
Total - PLANT AND EQUIPMENT $0 $268,446 $0 $340,500 $0 $598,500
TOOLS
EXPENDITURE
$0 $0 $0 $0
NEW PURCHASES $0 $0 $0 $0 $0 $0
Total - TOOL PURCHASES $0 $0 $0 $0 $0 $0
Agenda for Special Meeting of Council 23 August 2019 Page 85 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
ROAD INFRASTRUCTURE
ROAD CONSTRUCTION
ROADS TO RECOVERY (RTR) Road Projects
1231003 RTR03 Rtr - Naughton Street $0 $18,030 $0 $202,474 $0 $01231003 RTR03 Salaries & Wages $0 $0 $0 $0 $01231003 RTR03 Materials $0 $0 $0 $0 $01231003 RTR03 Overheads $0 $0 $0 $0 $01231003 RTR03 Plant Operating costs $0 $0 $0 $0 $01231003 RTR04 Rtr - Attwood Street $0 $25,595 $0 $0 $0 $01231003 RTR04 Salaries & Wages $0 $0 $0 $01231003 RTR04 Materials $0 $0 $0 $0 $01231003 RTR04 Overheads $0 $0 $0 $01231003 RTR04 Plant Operating costs $0 $0 $0 $01231003 RTR14 Rtr - Drew Street $0 $4,661 $0 $0 $0 $01231003 RTR14 $0 $0 $0 $0 $01231003 RTR15 Rtr - Pearl Street $0 $5,227 $0 $0 $0 $01231003 RTR15 $0 $0 $0 $0 $01231003 RTR16 Rtr - Welcome Street $0 $13,256 $0 $0 $0 $01231003 RTR16 $0 $0 $0 $0 $01231003 RTR25 Rtr - Iowna-Meeline Access Road $0 $13,480 $0 $0 $0 $01231003 RTR25 $0 $0 $0 $0 $01231003 RTR33 Rtr - Burnerbinmah-Nalbarra Access Road $0 $201,213 $0 $0 $0 $01231003 RTR33 $0 $0 $0 $0 $0 $01231003 Road To Recovery Grant (RTR) 2019-20 to allocated to works $0 $0 $0 $0 $0 $204,5571231003 Salaries & Wages $0 $0 $0 $0 $0 $01231003 Materials $0 $0 $0 $0 $0 $01231003 Overheads $0 $0 $0 $0 $0 $01231003 Plant Operating costs $0 $0 $0 $0 $0 $0
Regional Road Group (RRG) Road Projects $0 $0 $0 $0 $0 $01231004 RRG 2019-20 -Wondinong Paynesville Road $0 $0 $0 $180,0001231004 Salaries & Wages $0 $0 $0 $01231004 Materials $0 $0 $0 $01231004 Overheads $0 $0 $0 $01231004 Plant Operating costs $0 $0 $0 $01231002 RRG01 Regional Road Group (RRG) Road Projects - Hill 50 road $0 $121,620 $0 $252,414 $0 $01231002 RRG01 Salaries & Wages $0 $0 $0 $01231002 RRG01 Materials $0 $0 $0 $01231002 RRG01 Overheads $0 $0 $0 $01231002 RRG01 Plant Operating costs $0 $0 $0 $01231002 RRG65 Rrg Checker Plant Road $0 $103,477 $0 $0 $0 $01231002 RRG65 Materials $0 $0 $0 $01231004 Council Road Program $0 $0 $0 $0 $0 $01231004 Rural Road grids $0 $0 $0 $01231010 Flood Damage - Capital $0 $0 $0 $0 $0 $01231010 Salaries & Wages $0 $0 $0 $01231010 Materials $0 $0 $0 $01231010 Overheads $0 $0 $0 $01231010 Plant Operating costs $0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $506,560 $0 $454,888 $0 $384,557
Total - ROADS $0 $506,560 $0 $454,888 $0 $384,557
Total - INFRASTRUCTURE ASSETS ROAD RESERVES $0 $506,560 $0 $454,888 $0 $384,557
FOOTPATHS
1231006 CWPATH003 Footpath/Dual Use - Attwood Street $0 $7,204 $0 $50,000 $0 $60,0001231006 CWPATH003 Footpath - Town $0 $0 $0 $0 $01231006 CWPATH004 Footpath/Dual Use - Laurie Street $0 $11,459 $0 $01231006 CWPATH004 Footpath - Town $0 $0 $01231006 CWPATH005 Footpath/Dual Use - Richardson Street $0 $35,923 $0 $01231006 CWPATH005 Footpath - Town $0 $0 $0
Sub Total - CAPITAL WORKS $0 $54,586 $0 $50,000 $0 $60,000
Total - TRANSPORT - FOOTPATHS $0 $54,586 $0 $50,000 $0 $60,000
Total - FOOTPATH ASSETS $0 $54,586 $0 $50,000 $0 $60,000
AIRPORT
1235019 CWAPORT5 Airport - Microsurfacing $0 $480 $0 $180,000 $0 $01235019 CWAPORT5 To Runway,Thesholds,Taxiway,Apron,Marking $0 $0 $0 $0
$0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $480 $0 $180,000 $0 $0
Total - TRANSPORT - AERODROMES $0 $480 $0 $180,000 $0 $0
Total - AERODROME ASSETS $0 $480 $0 $180,000 $0 $0
Agenda for Special Meeting of Council 23 August 2019 Page 86 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
DRAINAGE
$0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $0 $0 $0
Total - TRANSPORT - DRAINAGE $0 $0 $0 $0
Total - DRAINAGE ASSETS $0 $0 $0 $0
SEWERAGE
$0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $0 $0 $0
Total - COMMUNITY AMENITIES - SEWERAGE $0 $0 $0 $0
Total - SEWERAGE ASSETS $0 $0 $0 $0
PARKS & OVALS
1133003 Parks & Gardens Infrastructure
1133003 CWPG001 Federation/Foster Park Irrigation $0 $0 $0 $0 $0 $01133003 CWPG001 Federation/Foster Park Irrigation $0 $0 $0 $01133003 CWPG006 Watson Tank Liner $0 $6,249 $0 $5,720 $0 $01133003 CWPG006 Watson Tank Liner1133003 CWPG004 ANZAC Memorial Gardens - Power Pole $0 $0 $0 $0 $0 $01133003 CWPG004 ANZAC Memorial Gardens - Power Pole1133003 CWPG005 Basketball Courts - Reseal $0 $0 $0 $0 $0 $01133003 CWPG005 Basketball Courts - Reseal1133003 Irrigation Supply - Steel Water Tank $0 $0 $0 $0 $0 $01133003 Steel Water Tank1133014 Parks & Gardens Infrastructure - Oval $0 $0 $0 $01133014 New Oval Infrastructure $0 $34,818 $0 $35,000 $0 $01133014 New Oval Light Replacement $0 $0 $0 $01133014 New Turf Replacement $0 $0 $0 $01133007 Parks & Gardens Infrastructure - Infrastructure
1133007 CWRP001 Recreation Precinct & SkatePark $0 $0 $0 $0 $0 $01133007 CWRP001 Recreation Precinct & SkatePark $0 $0 $0 $01133007 CWRP005 Running Team Track Upgrade $0 $1,027 $0 $0 $0 $01133007 CWRP005 Running Team Track Upgrade $0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $42,093 $0 $40,720 $0 $0
Total - PARKS & OVALS $0 $42,093 $0 $40,720 $0 $0
Total - INFRASTRUCTURE ASSETS - PARKS & OVALS $0 $42,093 $0 $40,720 $0 $0
INFRASTRUCTURE ASSETS - OTHER
LAW, ORDER & PUBLIC SAFETY
0533001 CWLOPS001 Other LOPS - Infrastructure - CCTV $0 $41,649 $0 $45,920 $0 $00533001 CWLOPS001 Shire Office CCTV Camera $0 $0 $0 $00533001 CWLOPS001 ANZAC hall CCTV Camera $0 $0 $0 $00533001 CWLOPS001 Recreation Centre CCTV Camera $0 $0 $0 $00533001 CWLOPS001 Caravan Park CCTV Camera $0 $0 $0 $00533001 CWLOPS001 CCTV - Various Locations $0 $0 $0 $0New Radar Speed Displays -Grant Funding and Council $0 $0 $0 $0 $0 $0
Speed Display Units $0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $41,649 $0 $45,920 $0 $0
Total - LAW, ORDER & PUBLIC SAFETY $0 $41,649 $0 $45,920 $0 $0
Agenda for Special Meeting of Council 23 August 2019 Page 87 of 108
Shire of Mount Magnet
Budget 2019-2020
Details By Function Under The Following Program TitlesAnd Type Of Activities Within The Programme
G/L JOB Income Expenditure Income Expenditure Income Expenditure
CURRENT YEAR
ACTUAL
2018-19
ADOPTED BUDGET
2019-202018-19
ADOPTED BUDGET
INFRASTRUCTURE - OTHER
COMMUNITY AMENITIES
000000 Waste Facility $0 $0 $0 $20,171 $0 $20,171Waste Facility improvements
Sub Total - CAPITAL WORKS $0 $20,171 $0 $20,171
Total - COMMUNITY AMENITIES $0 $20,171 $0 $20,171
RECREATION & CULTURE
1132001 CWSP003 2019 Swimming Pool Upgrade $0 $600 $0 $8,341 $0 $30,0001132001 Shade Structures $0 $0 $0 $01132001 CWSP002 Swimming Pool - Toddler Pool Upgrade $0 $1,560 $97,846 $96,2861132001 Facility improvements $0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $2,160 $0 $106,187 $0 $126,286
Total - RECREATION & CULTURE $0 $2,160 $0 $106,187 $0 $126,286
TRANSPORT
$0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $0 $0 $0
Total - TRANSPORT $0 $0 $0 $0
ECONOMIC SERVICES
Visitor Centre - Infrastructure - Other $0 $0 $0 $0 $0 $01332004 Visitor Centre Business Plan $0 $0 $0 $01332004 Visitor Centre Accreditation $0 $0 $0 $01332001 CWENTRY Town Entry Statement $0 $63,489 $0 $80,000 $0 $139,0001332001 CWENTRY Construct Entry Statements $0 $0 $0 $01332001 CWENTRY Continued Development Entry Statements1332003 Regional Visitor Centre Sustainability / Murchison Geo Tourism Project $0 $0 $0 $0 $0 $0
Sub Total - CAPITAL WORKS $0 $63,489 $0 $80,000 $0 $139,000
Total - ECONOMIC SERVICES $0 $63,489 $0 $80,000 $0 $139,000
Total - INFRASTRUCTURE ASSETS - OTHER $0 $107,299 $0 $252,278 $0 $285,457
GRAND TOTALS ($8,093,078) $5,022,661 ($7,208,201) $7,208,201 ($10,651,048) $10,651,048
($3,070,417) $0 ($0)($0)
Agenda for Special Meeting of Council 23 August 2019 Page 88 of 108
Shire of Mount Magnet - Schedule of Fees & Charges
Administration Fee/Charge GST 19-20 RATE
Photocopying
- per single sided A4 page 0.50$ 0.05$ 0.55$
- per double sided A4 page 1.00$ 0.10$ 1.10$
- per single sided A3 page 1.00$ 0.10$ 1.10$
- per double sided A3 page 2.00$ 0.20$ 2.20$
Reduction per page for using own paper - 75% of listed Fee
Facsimile/Scan & Email
Facsimile/Scan & Email - Sending within Australia - 1st Page 2.36$ 0.24$ 2.60$
Facsimile/Scan & Email - Sending within Australia - per subsequent pages 1.00$ 0.10$ 1.10$
Facsimile/Scan & Email - Sending International - 1st Page 6.36$ 0.64$ 7.00$
Facsimile/Scan & Email - Sending International - per subsequent pages 2.00$ 0.20$ 2.20$
Facsimile/Email - Receiving - 1st Page 1.45$ 0.15$ 1.60$
Facsimile/Email - Receiving - per subsequent pages 1.00$ 0.10$ 1.10$
Printing
Standard Black - A4 paper (per single side) 0.50$ 0.05$ 0.55$
Standard Black - A4 paper (double sided) 1.00$ 0.10$ 1.10$
Standard Black - A3 paper (per single side) 1.00$ 0.10$ 1.10$
Standard Black - A3 paper (double sided) 2.00$ 0.20$ 2.20$
Reduction per page for using own paper - 75% of listed Fee
Colour Printing, which can also involve Photos
A4 paper (per single side) 2.00$ 0.20$ 2.20$
A4 paper (double sided) 4.00$ 0.40$ 4.40$
A3 paper (per single side) 4.00$ 0.40$ 4.40$
A3 paper (double sided) 8.00$ 0.80$ 8.80$
Reduction per page for using own paper - 75% of listed Fee
Laminating
A4 size - per page 3.00$ 0.30$ 3.30$
A3 size - per page 5.00$ 0.50$ 5.50$
Binding
A4 size - bound with ring binder & back and front cover 9.09$ 0.91$ 10.00$
Freedom Of Information
Other fees may apply – refer FOI co-ordinator
Non personal application Archive research of Council records - per half hour or part thereof
History Books - "Drawn to Mt Magnet"
Soft Cover 45.45$ 4.55$ 50.00$
Postage
Postage - within Australia 17.27$ 1.73$ 19.00$
Other Postage/Freight
Advertisements - Council Comments
Advertisements - Commercial/Business
1/4 Page 9.09$ 0.91$ 10.00$
1/2 Page 18.18$ 1.82$ 20.00$
Full Page 36.36$ 3.64$ 40.00$
Advertisements - Community Groups
Equipment Hire
Sound System PA Hire - Single Speaker - per Day 38.18$ 3.82$ 42.00$
Sound System PA Hire - Twin Speakers - per Day 76.36$ 7.64$ 84.00$
Projector Hire - Small Portable System - per Day 38.18$ 3.82$ 42.00$
Bond - Refundable when equipment returned undamaged 300.00$ -$ 300.00$
White Board - per Day 10.91$ 1.09$ 12.00$
Projector Screen - per Day 10.91$ 1.09$ 12.00$
Bond - Refundable when white board or screen returned undamaged 50.00$ -$ 50.00$
Special Series Number Plates (Pair)
Shire of Mount Magnet - Administration Fee 38.18$ 3.82$ 42.00$
Department of Transport As per Fees set by Dept of Transport
No Charge
At Cost
In accordance with the
Freedom of Information Regulations
1 of 19Agenda for Special Meeting of Council 23 August 2019 Page 90 of 108
Shire of Mount Magnet - Schedule of Fees & Charges
Airport Fee/Charge GST 19-20 RATE
Visiting Aircraft - From 1st July each Year
Landing Charges - per 1000 kg Certified Maximum Take Off Weight 20.00$ 2.00$ 22.00$
Passenger Service charge - Charter per head (Inbound & Outbound) 28.05$ 2.80$ 30.85$
Passenger Service charge - RPT per head (Inbound & Outbound) 15.00$ 1.50$ 16.50$
Parking Fee - greater than two (2) hours 36.36$ 3.64$ 40.00$
Night Landing (use of lights) - per 1000kg Certified MTOW 63.64$ 6.36$ 70.00$
Locally Based Aircraft
Annual Landing and Parking Fee per Annum 640.91$ 64.09$ 705.00$
Airport Terminal - Rental - Airline Agents Usage
- Annual Fee 2,400.00$ 240.00$ 2,640.00$
Storage - Hangar
- Establishment Fee 50.00$ 5.00$ 55.00$
- Rent - per Week 163.64$ 16.36$ 180.00$
Advertising
Sign size - up to 0.5m2 per annum 309.09$ 30.91$ 340.00$
ARO Callout Fee
A/H Callout - ARO Attendance (Minimum Fee - 3 hours @$118.00/hr) 321.82$ 32.18$ 354.00$
2 of 19Agenda for Special Meeting of Council 23 August 2019 Page 91 of 108
Shire of Mount Magnet - Schedule of Fees & Charges
Animal Control Fee/Charge GST 19-20 RATE
Animal Trap
Trap Hire - per Week 5.45$ 0.55$ 6.00$
Bond - Refundable when trap returned undamaged 30.00$ -$ 30.00$
Cat License Fees
As determined under the Cat Act - New Cat Laws from November 2012Sterilised
-1 year 20.00$ -$ 20.00$
-3 years 42.50$ -$ 42.50$
-Lifetime 100.00$ -$ 100.00$
Concessions
Pensioner - 50% of above feesRegistration after May 31 in every year - 50% of that registration year
Dog License Fees
Unsterilised
-1 year 50.00$ -$ 50.00$
-3 years 120.00$ -$ 120.00$
-Lifetime 250.00$ -$ 250.00$
Sterilised
-1 year 20.00$ -$ 20.00$
-3 years 42.50$ -$ 42.50$
-Lifetime 100.00$ -$ 100.00$
Concessions
Pensioner - 50% of above feesWorking dog - 25% of above feesRegistration after May 31 in every year - 50% of that registration year
Dog & Cat - Control Fees
Ranging Services
Maintenance of a dog or cat in the pound - per day or part thereof 25.91$ 2.59$ 28.50$
Dogs will not be released unless microchipped and licenced
Destruction of a dog or cat
Dog & Cat - Fines & Penalties
Seizure/Straying Dog/Cat Fee - Without Impounding 58.00$ -$ 58.00$
Seizure/Straying Dog/Cat Fee - Involves Impounding [Pound Fees extra] 92.50$ -$ 92.50$
No Charge
3 of 19Agenda for Special Meeting of Council 23 August 2019 Page 92 of 108
Shire of Mount Magnet - Schedule of Fees & Charges
Building Fee/Charge GST 19-20 RATE
Building Development Fees
Building Development Applications will be charged in accordance withthe appropriate fees stated in the Building Act and Regulations at thetime of any application - consult Building Surveyor
Certificate of Design Compliance
Minimum Fee 154.55$ 15.45$ 170.00$
Preliminary Plans
for the examination of, and a report on, preliminary plan - % of the fee forthe issue of a building license to carry out the proposed construction
Materials on or Excavation of a Street
for the issue of a licence for the deposit of materials on or the excavation ofa street
Rubbish Fee for all Building/Demolition Licenses issued
for the first $10,000 of construction value 68.18$ 6.82$ 75.00$
for each subsequent $5,000 of construction value 0.68$ 0.07$ 0.75$
Minimum Rubbish Fee for demolition of houses and major constructions 200.00$ 20.00$ 220.00$
Disposal of Asbestos per Cubic Metre 109.09$ 10.91$ 120.00$
Swimming Pool Inspection Fee
- per private Swimming Pool (on request) 154.55$ 15.45$ 170.00$
Building/Health Inspection Fees
Hourly Rate (minimum charge 1 hour) 154.55$ 15.45$ 170.00$
Travel costs (greater than 5 kms) - per km 1.65$ 0.17$ 1.82$
Building Services Levy
As per the relevant Regulations - consult Building Surveyor
Building Construction Industry Training Levy Fund
(0.2% of estimated value if estimated value > $20,000)As per the relevant Regulations - consult Building Surveyor
$1 per/month per/m2
of enclosed area
0.2%+GST of the value of the building works
25% of Building Fee
4 of 19Agenda for Special Meeting of Council 23 August 2019 Page 93 of 108
Shire of Mount Magnet - Schedule of Fees & Charges
Caravan Park & Camping Fee/Charge GST 19-20 RATE
Unpowered Site
Daily - Adult 10.91$ 1.09$ 12.00$
Weekly **Rates charged at six (6) nights 65.45$ 6.55$ 72.00$
Children Under 15 years 5.45$ 0.55$ 6.00$
Weekly **Rates charged at six (6) nights 32.73$ 3.27$ 36.00$
Powered Site - up to two (2) persons per night
Daily 27.27$ 2.73$ 30.00$
Stay 3 Nights pay for 2 Nights 54.55$ 5.45$ 60.00$
Weekly **Rates charged at six (6) nights 163.64$ 16.36$ 180.00$
Monthly - Minimum four weeks stay ***Rates charged at five (5) nights per week 136.36$ 13.64$ 150.00$
Daily - Extra Persons - Adult 10.91$ 1.09$ 12.00$
Daily - Extra Persons - Children Under 15 years 5.45$ 0.55$ 6.00$
Pensioner, Senior Discount & CMCA Member
Daily 25.45$ 2.55$ 28.00$
Stay 3 Nights pay for 2 Nights 50.91$ 5.09$ 56.00$
Weekly 152.73$ 15.27$ 168.00$
Park Home (4 Berth) - Bays 19 and 29
All prices quoted below are based on two persons per night
Daily - up to four (4) persons 81.82$ 8.18$ 90.00$
Weekly **Rates charged at six (6) nights 490.91$ 49.09$ 540.00$
Monthly - Minimum four weeks stay ***Rates charged at five (5) nights per week 409.09$ 40.91$ 450.00$
Extra Persons - up to six (6) persons
Extra Persons - Daily - Adult 10.91$ 1.09$ 12.00$
Extra Persons - Daily - Children Under 15 years 5.45$ 0.55$ 6.00$
Lot 161 (Transit House)
Daily 136.36$ 13.64$ 150.00$
Weekly **Rates charged at six (6) nights 818.18$ 81.82$ 900.00$
Monthly - Minimum four weeks stay ***Rates charged at five (5) nights per week 681.82$ 68.18$ 750.00$
Single Units (Shared Ablution)
Daily 54.55$ 5.45$ 60.00$
Weekly **Rates charged at six (6) nights 327.27$ 32.73$ 360.00$
Monthly - Minimum four weeks stay ***Rates charged at five (5) nights per week 272.73$ 27.27$ 300.00$
Ensuite Units
Single - Daily 100.00$ 10.00$ 110.00$
Weekly **Rates charged at six (6) nights 600.00$ 60.00$ 660.00$
Monthly - Minimum four weeks stay ***Rates charged at five (5) nights per week 500.00$ 50.00$ 550.00$
Single - Daily - Twin Share 110.91$ 11.09$ 122.00$
Single - Weekly **Rates charged at six (6) nights 665.45$ 66.55$ 732.00$
Monthly - Minimum four weeks stay ***Rates charged at five (5) nights per week 554.55$ 55.45$ 610.00$
Double - Daily 110.91$ 11.09$ 122.00$
Double - Weekly **Rates charged at six (6) nights 665.45$ 66.55$ 732.00$
Monthly - Minimum four weeks stay ***Rates charged at five (5) nights per week 554.55$ 55.45$ 610.00$
Family - Daily - (2 Adults & 2 Children) 122.73$ 12.27$ 135.00$
Family - Weekly - (2 Adults & 2 Children)**Rates charged at six (6) nights 752.73$ 75.27$ 828.00$
Monthly - Minimum four weeks stay ***Rates charged at five (5) nights per week 613.64$ 61.36$ 675.00$
Vans Stored on Site (no power) - Daily 10.91$ 1.09$ 12.00$
Washing Machines 2.73$ 0.27$ 3.00$
Dryers 1.82$ 0.18$ 2.00$
Showers per Person 4.54$ 0.45$ 5.00$
Gas Refills List Price
5 of 19Agenda for Special Meeting of Council 23 August 2019 Page 94 of 108
Shire of Mount Magnet - Schedule of Fees & Charges
Cemetery Fee/Charge GST 19-20 RATE
Cemetery Fees
Sinking and filling a grave 1,809.09$ 180.91$ 1,990.00$
Re-opening a grave and filling 2,131.82$ 213.18$ 2,345.00$
Grave Number Plate Fee 90.00$ 9.00$ 99.00$
Internment of Ashes in Existing Grave - includes Application Fee 295.45$ 29.55$ 325.00$
Internment of Ashes in Niche Wall - Single 513.64$ 51.36$ 565.00$
Internment of Ashes in Niche Wall - Double 713.64$ 71.36$ 785.00$
Niche Wall Plaque (if not supplied by family)
Other Cemetery Charges
Penalty of 25% applicable on Saturday, Sunday & Public Holidays
Sinking a grave beyond 1.82m for each additional 0.3m 131.82$ 13.18$ 145.00$
Application Fee
NB: Application Fee Only - does not include Shire labour/plant
Internment of Ashes in Existing Grave 39.55$ 3.95$ 43.50$
Monumental Works 39.55$ 3.95$ 43.50$
Applicable Fee + 25% + GST
At Cost + 25% + GST
6 of 19Agenda for Special Meeting of Council 23 August 2019 Page 95 of 108
Shire of Mount Magnet - Schedule of Fees & Charges
Cinema Fee/Charge GST 19-20 RATE
Cinema
Adult Ticket 4.55$ 0.45$ 5.00$
Child Ticket 1.82$ 0.18$ 2.00$
Pensioner Ticket (Pensioner Concession Card Required) 1.82$ 0.18$ 2.00$
Venue & Equipment Hire
Outdoor Cinema & Equipment - per Hire 50.00$ 5.00$ 55.00$
Cleaning Charge (min 3 hours @ $118.00/hr) 321.82$ 32.18$ 354.00$
Bond - Facility & Equipment - refundable if left clean & undamaged 500.00$ -$ 500.00$
7 of 19Agenda for Special Meeting of Council 23 August 2019 Page 96 of 108
Shire of Mount Magnet - Schedule of Fees & Charges
Community Amenities Fee/Charge GST 19-20 RATE
Sanitation Charges
Domestic Charge - for one (1) pick up - per Week (1 bin) 272.50$ -$ 272.50$
Industrial Charge - for one (1) pick up - per Week (up to 2 bins) 495.45$ 49.55$ 545.00$
Commercial Charge - for two (2) pickups - per Week (up to 4 bins) 495.45$ 49.55$ 545.00$
Blackcat Camp ($14.31 per accommodation unit x 202) 2,627.82$ 262.78$ 2,890.60$
Hotels - per Annum 1,765.45$ 176.55$ 1,942.00$
Extra Sanitation Bin Charges are to be invoiced monthly - per Lift- Domestic Charge - per Lift 5.00$ -$ 5.00$
- Commercial & Industrial Charge - per Lift 5.00$ 0.50$ 5.50$
Purchase 240 litre Bin 150.00$ 15.00$ 165.00$
Waste Disposal
Dumping of Concrete/Bitumen/Road Waste per Cubic Metre 8.18$ 0.82$ 9.00$
Disposal of Asbestos per Cubic Metre 109.09$ 10.91$ 120.00$
Dumping of Commercial Building Waste - Single Axle Truck 28.18$ 2.82$ 31.00$
Dumping of Commercial Building Waste - Bogie Axle Truck 56.36$ 5.64$ 62.00$
Dumping of Commercial Building Waste - Semi Trailer 84.55$ 8.45$ 93.00$
Effluent Disposal
Effluent Disposal - collected within the Shire of Mount Magnet
Residential - cents per LitreCommercial & Industrial - cents per Litre 0.030$ 0.0030$ 0.033$
Effluent Disposal - collected outside the Shire of Mount Magnet
Effluent from any premises - cents per Litre 0.050$ 0.0050$ 0.055$
Planning
All Planning Applications will be charged in accordance with the Planning & Development
Regulations 2009 Part 7 Local Government Planning Charges - consult Building Surveyor
No Charge
8 of 19Agenda for Special Meeting of Council 23 August 2019 Page 97 of 108
Shire of Mount Magnet - Schedule of Fees & Charges
Community Bus Fee/Charge GST 19-20 RATE
Community Bus - without Trailer
Minimum Daily Hire rate (including first 120 kms) 154.55$ 15.45$ 170.00$
Charge per Km after 120 km 0.82$ 0.08$ 0.90$
Charge per Litre if bus returned without a FULL fuel tank 3.08$ 0.31$ 3.39$
Cleaning Charge (min 3 hours @$118.00/hr) 321.82$ 32.18$ 354.00$
Bond - Refundable when bus is returned undamaged and in a clean condition 500.00$ -$ 500.00$
Community Bus - with MA 3089 Tandem Axle Trailer (Bus Hire Only)
Minimum Daily Hire rate (including first 120 kms) 181.82$ 18.18$ 200.00$
Charge per Km after 120 km 0.82$ 0.08$ 0.90$
Charge per Litre if bus returned without a FULL fuel tank 3.08$ 0.31$ 3.39$
Cleaning Charge (min 3 hours @$118.00/hr) 321.82$ 32.18$ 354.00$
Bond - Refundable when bus and trailer are returned undamaged and 700.00$
in a clean condition
9 of 19Agenda for Special Meeting of Council 23 August 2019 Page 98 of 108
Shire of Mount Magnet - Schedule of Fees & Charges
Health Fee/Charge GST 19-20 RATE
Food Businesses as per the Food Act
Notification of a Food Business 50.00$ 5.00$ 55.00$
Application for a Food Business License 55.00$ 5.50$ 60.50$
Issuing of Food Business License (up to three (3) inspections annually) 160.00$ 16.00$ 176.00$
Variation Conditions or Cancellation of Registration of Food Businesses 80.00$ 8.00$ 88.00$
Provision of information and inspections in excess of the three (3) perannum as an enforcement agency - per hour 154.55$ 15.45$ 170.00$
Lodging House Licence 200.00$ -$ 200.00$
Street Trader Licence
Annual Fee 550.00$ -$ 550.00$
Daily Fee 110.00$ -$ 110.00$
Vacant Ground
Commercial Hire - No Services - Hepburn Street - Daily Fee 100.00$ 10.00$ 110.00$
Septic Tank Installation Permit
Application Fee - Administration 118.00$ -$ 118.00$
Fee for the Grant of a Permit to Use an Apparatus 118.00$ -$ 118.00$
Additional Inspection Fee 118.00$ -$ 118.00$
Local Government Report 118.00$ -$ 118.00$
10 of 19Agenda for Special Meeting of Council 23 August 2019 Page 99 of 108
Shire of Mount Magnet - Schedule of Fees & Charges
Housing Fee/Charge GST 19-20 RATE
Staff Housing
Council owned house provided to staff member (may be part of salary package) 65.00$ -$ 65.00$
Housing Subsidy
Subsidy provided to Council staff not provided with housing (per week) 65.00$ -$ 65.00$
Other Housing
Council owned housing rented to non employees 260.00$ -$ 260.00$
Bond - Housing
Bond - payable by all housing tenants - As per REIWA requirements
Pet Bond (if applicable) 260.00$ -$ 260.00$
Aged Pensioner Units (per week)
Pensioner - Single 50.00$ -$ 50.00$
Pensioner - Couple 66.00$ -$ 66.00$
(rent may be increased by CPI annually)
Short Term rentals of pensioner units to non pensioners 200.00$ -$ 200.00$
Bond - Pensioner Units
Bond - payable by all Pensioner Unit tenants
Pet Bond (if applicable) 260.00$ -$ 260.00$
Equal to four (4) Weeks Rent
Equal to four (4) Weeks Rent
11 of 19Agenda for Special Meeting of Council 23 August 2019 Page 100 of 108
Shire of Mount Magnet - Schedule of Fees & Charges
Library Fee/Charge GST 19-20 RATE
Library
Lost Books - Cost of each book as per LISWA advice
Photocopying
- per single sided A4 page 0.50$ 0.05$ 0.55$
- per double sided A4 page 1.00$ 0.10$ 1.10$
Reduction per page for using own paper - 75% of listed Fee
Printing
Standard Black - A4 paper (per single side) 0.50$ 0.05$ 0.55$
Standard Black - A4 paper (double sided) 1.00$ 0.10$ 1.10$
Reduction per page for using own paper - 75% of listed Fee
Colour Printing, which can also involve Photos
A4 paper (per single side) 2.00$ 0.20$ 2.20$
A4 paper (double sided) 4.00$ 0.40$ 4.40$
Reduction per page for using own paper - 75% of listed Fee
Computer Use
Internet Use - per 15 minutes 1.82$ 0.18$ 2.00$
Computer Use - per hour (does not include internet usage) 1.82$ 0.18$ 2.00$
At Cost
12 of 19Agenda for Special Meeting of Council 23 August 2019 Page 101 of 108
Shire of Mount Magnet - Schedule of Fees & Charges
Memberships Fee/Charge GST 19-20 RATE
Fitness Centre
Annual 363.64$ 36.36$ 400.00$
Monthly 36.36$ 3.64$ 40.00$
Weekly 10.00$ 1.00$ 11.00$
Bond - Fitness Centre Access Swipe Card - Refundable on card return 50.00$ -$ 50.00$
Squash Courts
Usage Fee - Lights - per 15 mins 0.91$ 0.09$ 1.00$
Bond - Key - refundable on key return 50.00$ -$ 50.00$
13 of 19Agenda for Special Meeting of Council 23 August 2019 Page 102 of 108
Shire of Mount Magnet - Schedule of Fees & Charges
Old Hospital Fee/Charge GST 19-20 RATE
Annual Fee
Community Groups
Old Hospital Flat
Weekly Rent/Storage 67.50$ -$ 67.50$
No Charge
14 of 19Agenda for Special Meeting of Council 23 August 2019 Page 103 of 108
Shire of Mount Magnet - Schedule of Fees & Charges
Private Works Fee/Charge GST 19-20 RATE
Plant Hire
Wet Hire - Standby rate for each item is 50% of hire rate
Grader 177.27$ 17.73$ 195.00$
Loader 168.18$ 16.82$ 185.00$
Nissan UD - without trailer 163.64$ 16.36$ 180.00$
Nissan UD - with trailer 172.73$ 17.27$ 190.00$
Nissan Tip Truck 134.55$ 13.45$ 148.00$
Steel Roller 134.55$ 13.45$ 148.00$
Bobcat - with attachments 134.55$ 13.45$ 148.00$
Tractor - with implement 134.55$ 13.45$ 148.00$
Tennant Road Sweeper 134.55$ 13.45$ 148.00$
Ute 4 x 4 77.27$ 7.73$ 85.00$
Labour Hire
Per man per hour - ordinary hours 69.55$ 6.95$ 76.50$
Per man per hour - overtime hours 107.27$ 10.73$ 118.00$
Remove Car Bodies/Crushing Car Bodies 180.00$ 18.00$ 198.00$
Materials (if available)
Blue Metal - per Tonne 85.45$ 8.55$ 94.00$
Cracker Dust - per Tonne 63.64$ 6.36$ 70.00$
Gravel - per Tonne 38.18$ 3.82$ 42.00$
Sand - per Tonne 38.18$ 3.82$ 42.00$
Loam - per Tonne 38.18$ 3.82$ 42.00$
Wood Chip/Mulch - per cubic metre 63.64$ 6.36$ 70.00$
Standpipe Water - Non-Potable
Administration Fee 35.00$ 4.00$ 44.00$
- per Kilolitre 4.40$ -$ 4.40$
Depot - Storage
- Establishment Fee 50.00$ 5.00$ 55.00$
- Rent - Weekly 150.00$ 16.36$ 180.00$
- Plant Hire - available upon request for mobilisation and demobilisation
ALL Materials - Minimum delivered amount is 3 Tonne/Cubic Metres
POA
15 of 19Agenda for Special Meeting of Council 23 August 2019 Page 104 of 108
Shire of Mount Magnet - Schedule of Fees & Charges
Rates Fee/Charge GST 19-20 RATE
GENERAL RATES
Unimproved Value (Differential Rate)
Pastoral
General rate - cents per dollar of unimproved value 0.07$ -$ 0.071755$
Minimum rate per assessment 455.00$ -$ 455.00$
Mining
General rate - cents per dollar of unimproved value 0.34$ -$ 0.335263$
Minimum rate per assessment 455.00$ -$ 455.00$
Exploration
General rate - cents per dollar of unimproved value 0.34$ -$ 0.335263$
Minimum rate per assessment 455.00$ -$ 455.00$
Prospectng
General rate - cents per dollar of unimproved value 0.34$ -$ 0.335263$
Minimum rate per assessment 455.00$ -$ 455.00$
Gold Mining
General rate - cents per dollar of unimproved value 0.34$ -$ 0.335263$
Minimum rate per assessment 455.00$ -$ 455.00$
Gross Rental Value (Differential Rate)
Urban/Residential
General rate - cents per dollar of gross rental value 0.11$ -$ 0.108386$
Minimum rate per assessment - Mount Magnet 455.00$ -$ 455.00$
Minimum rate per assessment - Boogardie/Lennonville 152.00$ -$ 152.00$
Commercial
General rate - cents per dollar of gross rental value 0.12$ -$ 0.123793$
Minimum rate per assessment 455.00$ -$ 455.00$
Light Industry
General rate - cents per dollar of gross rental value 0.12$ -$ 0.123793$
Minimum rate per assessment 455.00$ -$ 455.00$
Single Persons Quarters
General rate - cents per dollar of gross rental value 0.20$ -$ 0.197977$
Minimum rate per assessment 818.00$ -$ 818.00$
Specified Area Rate
No specified area rate ia proposed to be charged
Concessions, Waivers
No concessions are provided for in this financial year
Interest
Days until interest applies from issue date - 35Interest on overdue rates/rubbish 11%
Interest on instalments of Rates/ Rubbish 5.50%
Instalments - 4 payments
Rubbish charge to be spread over all instalmentsPrevious years rate & rubbish arrears not to be spread over instalments, due and payable in full with the first instalmentInstalment option is not available until all arrears have been paid
Administration charge per instalment (2, 3 and 4) 8.00$ -$ 8.00$
Adhoc Payment Plan Administration Fee 24.00$ -$ 24.00$
No discount is provided for early payment of ratesNo discount to apply on Waste Management Charges
PAYMENT DUE DATES
These are determined by the Actual Date of the Rate Notice issue
Target date of issue of rates notice - 5 September 2019Payment due dates would therefore be - - for payment in full - 11 October 2019 - for payment of first instalment - 11 October 2019 - for payment of second instalment - 13 December 2019 - for payment of third instalment - 14 February 2020 - for payment of fourth instalment - 17 April 2020
Rates Enquiries
Rate /Accounts/Enquiry (simple) 56.00$ -$ 56.00$
Rates/Zoning/Orders/Requisitions (Complex) 90.00$ -$ 90.00$
Rate Reports (printout - including rate info photocopies) 20.00$ -$ 20.00$
16 of 19
Agenda for Special Meeting of Council 23 August 2019 Page 105 of 108
Shire of Mount Magnet - Schedule of Fees & Charges
Swimming Pool Fee/Charge GST 19-20 RATE
Admission
Daily
Adult 2.73$ 0.27$ 3.00
Child - (3 yrs to17 yrs) 1.82$ 0.18$ 2.00
**Pensioner 1.82$ 0.18$ 2.00
Season Ticket
*Family (Immediate) 196.36$ 19.64$ 216.00
Adult 98.18$ 9.82$ 108.00
Child - (3 yrs to17 yrs) 72.73$ 7.27$ 80.00
**Pensioner 72.73$ 7.27$ 80.00
Monthly Ticket
*Family (Immediate) 112.73$ 11.27$ 124.00
Adult 56.36$ 5.64$ 62.00
Child - (3 yrs to17 yrs) 28.18$ 2.82$ 31.00
**Pensioner 28.18$ 2.82$ 31.00
School Activities
Adult - SpectatorStudent 0.45$ 0.05$ 0.50
Supervising Teachers & Adults
Children under 3 years of age - FreeChildren under 10 years of age to be accompanied by a responsible adult
*NB: Family - Immediate Family Only
**NB: Pensioner - Senior, Aged & Disability Card Holders
No Charge
No Charge
17 of 19Agenda for Special Meeting of Council 23 August 2019 Page 106 of 108
Shire of Mount Magnet - Schedule of Fees & Charges
Venue - Hire Fee/Charge GST 19-20 RATE
Anzac Hall
Hire - per 2 hour period 45.45$ 4.55$ 50.00$
Hire per Day (Community & Childrens Groups, Schools & Sports Clubs) 27.27$ 2.73$ 30.00$
Hire per Day (Groups providing local community involvement) 27.27$ 2.73$ 30.00$
Daily Hire - without alcohol 165.45$ 16.55$ 182.00$
Daily Hire - with alcohol (prior approval) 272.73$ 27.27$ 300.00$
Cleaning Charge (min 3 hours @ $118.00/hr) 321.82$ 32.18$ 354.00$
Bond - Facility - refundable if left clean & undamaged 1,000.00$ -$ 1,000.00$
Bond - Key - refundable on key return 50.00$ -$ 50.00$
Equipment Hire - External
Trestles - hire rate per day 10.91$ 1.09$ 12.00$
Chair (each) - hire rate per day 1.82$ 0.18$ 2.00$
Bond - for chairs, trestles, & table hire - external hire
Equipment Hire - Internal
Crockery 0.91$ 0.09$ 1.00$
Cutlery 0.09$ 0.01$ 0.10$
Replacement Costs per Item Lost or Broken
Equipment Delivery or Pick Up if used in another location 107.27$ 10.73$ 118.00$
Recreation Centre Building - includes access to the Oval
Hire - per 2 hour period 45.45$ 4.55$ 50.00$
Hire per Day (Community & Childrens Groups, Schools & Sports Clubs) 27.27$ 2.73$ 30.00$
Hire per Day (Groups providing local community involvement) 27.27$ 2.73$ 30.00$
Daily Hire - without alcohol 165.45$ 16.55$ 182.00$
Daily Hire - with alcohol 272.73$ 27.27$ 300.00$
Cleaning Charge (min 3 hours @ $118.00/hr) 321.82$ 32.18$ 354.00$
Bond - Facility - refundable if left clean & undamaged 500.00$ -$ 500.00$
Bond - Key - refundable on key return 50.00$ -$ 50.00$
Recreation Oval
Oval & Lights (Community & Childrens Groups, Schools & Sports Clubs)Oval & Lights - per Day 27.27$ 2.73$ 30.00$
Commercial Hire (incl Oval, Lights & Recreation Centre) - per Day 331.82$ 33.18$ 365.00$
Bond - Facility - refundable if left clean & undamaged 500.00$ -$ 500.00$
Bond - Key - refundable on key return 50.00$ -$ 50.00$
Cleaning Charge (min 3 hours @ $118.00/hr)
RTC - Office Space Rental Fees
Meeting Room/Conference Facility - per 2 hour period 27.27$ 2.73$ 30.00$
Meeting Room/Conference Facility - per day 54.55$ 5.45$ 60.00$
RTC Outside Quad Area - per day 54.55$ 5.45$ 60.00$
Cinema - Venue & Equipment Hire
Outdoor Cinema & Equipment - per Hire 50.00$ 5.00$ 55.00$
Cleaning Charge (min 3 hours @ $118.00/hr) 321.82$ 32.18$ 354.00$
Bond - Facility & Equipment - refundable if left clean & undamaged 500.00$ -$ 500.00$
Stables
Weekly Hire 13.64$ 1.36$ 15.00$
Bond - Key - refundable on key return 50.00$ -$ 50.00$
Replacement Cost 100%
No Charge
Equal to the number hired
18 of 19Agenda for Special Meeting of Council 23 August 2019 Page 107 of 108
Shire of Mount Magnet - Schedule of Fees & Charges
Visitor Centre Fee/Charge GST 19-20 RATE
Printing
Standard Black - A4 paper (per single side) 0.50$ 0.05$ 0.55$
Standard Black - A4 paper (double sided) 1.00$ 0.10$ 1.10$
Colour Printing, which can also involve Photos
A4 paper (per single side) 2.00$ 0.20$ 2.20$
A4 paper (double sided) 4.00$ 0.40$ 4.40$
Computer Use
Internet Use - per 15 minutes 1.82$ 0.18$ 2.00$
Computer Use - per hour (does not include internet usage) 1.82$ 0.18$ 2.00$
Facsimile/Scan & Email
Scan & Email - Sending within Australia - 1st Page 2.36$ 0.24$ 2.60$
Scan & Email - Sending within Australia - per subsequent pages 1.00$ 0.10$ 1.10$
Scan & Email - Sending International - 1st Page 6.36$ 0.64$ 7.00$
Scan & Email - Sending International - per subsequent pages 2.00$ 0.20$ 2.20$
Email - Receiving - 1st Page 1.45$ 0.15$ 1.60$
Email - Receiving - per subsequent pages 1.00$ 0.10$ 1.10$
Sales - Merchandise
Visitor Centre StockConsignment Stock
History Book - "Drawn to Mt Magnet" - Soft Cover 45.45$ 4.55$ 50.00$
Book - Outbook Pathways 16.36$ 1.64$ 18.00$
DVD - Mount Magnet - The Geo Hub of the Murchison 13.64$ 1.36$ 15.00$
Postage
Postage - within Australia 17.27$ 1.73$ 19.00$
Other Postage/Freight
Mount Magnet Mining and Pastoral Museum
Entry Fee - Adult 9.09$ 0.91$ 10.00$
Entry Fee - **Pensioner 4.55$ 0.45$ 5.00$
Entry Fee - Child (3 yrs to 17 yrs) 1.82$ 0.18$ 2.00$
Entry Fee - Children under 3 years of age - Free
**NB: Pensioner - Senior, Aged & Disability Card Holders
At Cost
No Charge
List Price
List Price
19 of 19Agenda for Special Meeting of Council 23 August 2019 Page 108 of 108