appendices - city of bunbury and minutes/archives … · 29 november 2016 appendix mtbn-1 ......

City of Bunbury

4 Stephen Street Bunbury WA 6230 Western Australia

Correspondence to: Post Office Box 21

Bunbury WA 6231

Telephone: (08) 9792 7000 ◌ Facsimile: (08) 9792 7184 ◌ TTY: (08) 9792 7370 ◌ www.bunbury.wa.gov.au

Appendices

Council Meeting 29 November 2016

Appendix MTBN-1 Audit Committee Minutes 11/11/2016

Appendix MTBN-2 Community Access Committee Minutes 14/10/2016

Appendix DEL-1 Report on ICTC Conference 2016

Appendix DEL-2 Report on Training – CEO Performance Appraisals

Appendix DEL-3 CEO Appraisal Checklist

Appendix RAC-1 2016 City of Bunbury Financial Statements and Audit Report

Appendix RAC-2 Audit Findings Report

Appendix RAC-3 Financial Management Systems Review Report

Appendix RAC-4 Audit Reg 17 updated 1 November 2016

Appendix CEO-1 2016 October Budget Review

Appendix CEO-2 Statement of Comprehensive Income – October 2016

Appendix CEO-3 Statement of Financial Activity - October 2016

Appendix CEO-4 Net Current Assets - October 2016

Appendix CEO-5 Statement of Financial Position - October 2016

Appendix CEO-6 Capital Expenditure Summary – October 2016

Appendix CEO-7 Operating projects Report – October 2016

Appendix CEO-8 Schedule of Accounts Paid – October 2016

Appendix DPDRS-1 Lot 13 No.33 Stirling Street – Location Plan

Appendix DPDRS-2 Lot 13 No.33 Stirling Street – Concept Plan for Car Parking

Appendix DPDRS-3 Lot 13 No.33 Stirling Street – Schedule of Submissions

Appendix DPDRS-4 Scheme Amendment 88 – Schedule LG Proposed Modifications

29 November 2016 Complete Appendices

Appendix DPDRS-5 Scheme Amendment 88 – Local Planning Scheme Amendment 88 Report

Appendix DPDRS-6 Scheme Amendment 88 – Schedule of Submissions

Appendix DPDRS-7 Scheme Amendment 88 – SPA Submission

Appendix DPDRS-8 No.6 Alyxia Drive - Site Photos

Appendix DPDRS-9 No.6 Alyxia Drive – Development Plans

Appendix DPDRS-10 No.6 Alyxia Drive – Location Plan

Appendix DPDRS-11 No.6 Alyxia Drive – Schedule of Submissions

City of Bunbury 4 Stephen Street

Bunbury WA 6230 Western Australia


Bunbury WA 6231


Audit Committee

Minutes 11 November 2016

Appendix MTBN-1

http://mydocs/sites/cp/Advisory%20Committee%20Meetings/CP-ACOMM-00009%20Audit%20Committee/www.bunbury.wa.gov.au

Audit Committee Terms of Reference The duties and responsibilities of the committee will be:

a) Provide guidance and assistance to Council as to the carrying out the functions of the local government in relation to audits;

b) Develop and recommend to Council an appropriate process for the selection and appointment of a person as the local government’s auditor;

c) Develop and recommend to Council:

a list of those matters to be audited; and

the scope of the audit to be undertaken; d) Recommend to Council the person or persons to be appointed as auditor; e) Develop and recommend to Council a written agreement for the appointment of the external auditor. The agreement is

to include:

the objectives of the audit;

the scope of the audit;

a plan of the audit;

details of the remuneration and expenses to be paid to the auditor; and

the method to be used by the local government to communicate with, and supply information to, the auditor; f) Meet with the auditor once in each year and provide a report to Council on the matters discussed and outcome of those

discussions; g) Liaise with the CEO to ensure that the local government does everything in its power to:

assist the auditor to conduct the audit and carry out his or her other duties under the Local Government Act 1995; and

ensure that audits are conducted successfully and expeditiously; h) Examine the reports of the auditor after receiving a report from the CEO on the matters to:

determine if any matters raised require action to be taken by the local government; and

ensure that appropriate action is taken in respect of those matters; i) Review the report prepared by the CEO on any actions taken in respect of any matters raised in the report of the auditor

and presenting the report to Council for adoption prior to the end of the next financial year or 6 months after the last report prepared by the auditor is received, whichever is the latest in time;

j) Review the scope of the audit plan and program and its effectiveness; k) Review the appropriateness of special internal audit assignments undertaken by internal audit at the request of Council

or CEO; l) Review the level of resources allocated to internal audit and the scope of its authority; m) Review reports of internal audits, monitor the implementation of recommendations made by the audit and review the

extent to which Council and management reacts to matters raised; n) Facilitate liaison between the internal and external auditor to promote compatibility, to the extent appropriate,

between their audit programs; o) Review the local government’s draft annual financial report, focusing on:

accounting policies and practices;

changes to accounting policies and practices;

the process used in making significant accounting estimates;

significant adjustments to the financial report (if any) arising from the audit process;

compliance with accounting standards and other reporting requirements; and

significant variances from prior years; p) Consider and recommend adoption of the annual financial report to Council. Review any significant changes that may

arise subsequent to any such recommendation but before the annual financial report is signed; q) Address issues brought to the attention of the committee, including responding to requests from Council for advice that

are within the parameters of the committee’s terms of reference; r) Seek information or obtain expert advice through the CEO on matters of concern within the scope of the committee’s

terms of reference following authorisation from the Council; s) Review the annual Compliance Audit Return and report to the council the results of that review, and t) Consider the CEO’s biennial reviews of the appropriateness and effectiveness of the local government’s systems and

procedures in regard to risk management, internal control and legislative compliance, required to be provided to the committee, and report to the council the results of those reviews.

11 November 2016 Minutes – Audit Committee ______________________________________________________________________________

Audit Committee Minutes

Members of the public to note that recommendations made by this committee are not final and will be subject to adoption (or otherwise) at a future meeting of the Bunbury City Council.

1. Declaration of Opening

The Presiding Member declared the meeting open at 10 am.

2. Disclaimer Not applicable to this committee.

3. Announcements from the Presiding Member Cr Miguel welcomed the City’s Auditor Mr Michael Hillgrove,

4. Attendances

Committee Members:

Member Name Representing

Cr. Betty McCleary City of Bunbury

Cr. Michelle Steck City of Bunbury

Cr. Jaysen Miguel (Presiding Member) City of Bunbury

Mr Stephen Foster Community Member

Mr John Barratt Community Member

Support Staff/Visitors:

Name Title

Mr Greg Golinski Manager Governance

Mrs Vicki Gregg Team Leader Financial Accounting

Mrs Leanne French Senior Governance and Risk Officer

Mr Michael Hillgrove Auditor - Grant Thornton

4.1 Apologies Mr Andrew Brien, Chief Executive Officer Mr David Ransom, Manager Finance


4.2 Approved Leave of Absence

Nil

5. Declaration of Interest

IMPORTANT: Committee members to complete a “Disclosure of Interest” form for each item on the agenda in which they wish to disclose a financial/proximity/impartiality interest. They should give the form to the Presiding Member before the meeting commences. After the meeting, the form is to be forwarded to the Administration Services Section for inclusion in the Corporate Financial Disclosures Register.

Nil

6. Public Question Time

Not applicable to this committee.

7. Confirmation of Minutes

Committee Decision: Moved John Barratt Seconded Stephen Foster

The minutes of the Audit Committee Meeting held on 8 August 2016 are confirmed as a true and accurate record.

CARRIED 8. Presentations

Nil

9. Method of Dealing with Agenda Business

Items were dealt with in the order they appeared in the agenda.


10. Reports 10.1 Auditors Report and Annual Financial Statements for the year ending 30 June 2016

Applicant/Proponent: Internal

Responsible Officer: David Ransom, Manager Finance

Executive: Andrew Brien, Chief Executive Officer

Attachments: Appendix 1: Auditor’s Report and Annual Financial Report

Summary The Auditor’s Report and Audited Annual Financial Report of the City of Bunbury for the financial year ending 30 June 2016 are attached at Appendix 1 for the information of the Audit Committee. Executive Recommendation That the Audit Committee recommends that Council accept the Auditor’s Report and the Audited Annual Financial Report of the City of Bunbury for the financial year ending 30 June 2016. Background The City’s auditors, Grant Thornton have audited the 2015/16 Annual Financial Report and have provided an Independent Auditor’s Report (refer Pages 80-81 in the attached Annual Financial Report) as required under the relevant provisions of the Local Government Act 1995 (the Act). The Auditor’s Report and Annual Financial Report are now presented to the Audit Committee for information. Furthermore, section 7.12A(2) of the Act requires a local government to meet with its Auditor at least once in every year. Mr Michael Hillgrove from Grant Thornton is the City’s appointed Auditor and will be in attendance to discuss with the Committee any queries arising from the 2015/16 Audit. Council Policy Compliance N/A Legislative Compliance Section 7.9(1) of the Act requires the auditor to submit a report to the local government by 31 December each year. Section 7.12A(2) of the Act requires a local government to meet with its Auditor at least once each year. Officer Comments Council's management and internal control systems are sound. In addition to being monitored internally on a daily and monthly basis they are also strengthened by an independent assessment each year on the


City’s financial management systems and external audit reporting. The independent assessment reviews Council's financial position, financial management practices and compliance with the requirements of the Local Government Act, the Local Government (Financial Management) Regulations, and Accounting Standards. There are five (5) primary financial statements:

- Statement of Comprehensive Income - Statement of Financial Position - Statement of Changes in Equity - Statement of Cash Flows - Rate Setting Statement

Statement of Comprehensive Income: The Statement of Comprehensive Income (shown on pages 4 to 6 of the Financial Report) shows the extent to which operating expenditure has exceeded operating revenue during the financial year (i.e. operating deficit). Key financial figures within the audited Annual Financial Report for the year ended 30 June 2016 include: 2016 2015 Operating Revenue $ 53,107,377 $ 52,869,639 Operating Expenses $ 54,259,375 $ 53,821,631 Operating Deficit $ 1,151,998 $ 951,992 Net Result $ 14,777,771 $ 4,867,534 For the year ending 30 June 2016, the operating deficit was $1.1M compared to $952K in 2014/15, an increase of $200K. Revenue increased by $238K and expenditure increased by $438K. Operating Revenue - The City received less Operating Grants in 2015/16 ($2.4M) mainly due to the advance payment of the 2015/16 General Purpose Grants from the Federal Government ($804K) in 2014/15 and also received a grant from the South West Development Commission ($1.0M) for the Bunbury Marine Facilities funding. However in 2015/16 the City raised more rates ($1.5M) and more revenue from Fees and Charges ($780K) which helped to offset the decrease in Operating Grants. Operating Expenditure - While Employee Costs were less than the previously year ($503K) due to vacancies in 2015/16 and Materials and Contract savings ($584K) reduced expenditure, this was offset by the increase in Depreciation on Non-Current Assets ($1.2M) in 2015/16. Net Result - When capital grants ($18.2M) including $12.5M of grants received for the Koombana Foreshore Redevelopment and the Loss on Revaluation of Civil Infrastructure ($1.5M) etc. are included, the Net Result was a surplus of $14.8M (compared to a surplus of $4.9M in 2014/15). The Statement also accounts for the revaluation of non-current assets during the year of $19.2M resulting in a Total Comprehensive Income for 2015/16 of $34.0M. Statement of Financial Position: The Statement of Financial Position (shown on page 7 of the Financial Report) shows the assets and liabilities which make up the community equity as at the 30 June 2016. Key financial figures within the audited Annual Financial Report for the year ended 30 June 2016 include:


2016 2015 Current Assets $ 41,732,499 $ 25,471,223 Current Liabilities $ 10,302,309 $ 9,500,592 Current Assets over Current Liabilities $ 31,430,190 $ 15,970,631 Non-Current Assets $ 556,611,662 $ 539,742,227 Non-Current Liabilities $ 14,490,165 $ 16,161,228 Total Equity $ 573,551,688 $ 539,551,630 Council’s current assets exceed current liabilities by $31.4M compared to $16.0M in 2014/15 mainly due to the increase in Restricted Cash i.e. Cash Backed Reserves and Unspent Grants. This increase together with an increase in the Revaluation Surplus of $19.2M (from the revaluation of non-current assets), increased the total community equity at 30 June 2016 by $34.0M to $573.5M. Statement of Changes in Equity: The Statement of Changes in Equity (shown on page 8 of the Financial Report) shows the extent to which the community equity has been increased by the net result of the year’s activities. For the year ending 30 June 2016, the Community Equity increased from $539.5M to $573.5M, an increase of $34.0M. Statement of Cash Flows: The Statement of Cash Flows (shown on page 9 of the Financial Report) shows the nature and amount of Council’s cash inflows and out flows from all activities. Council’s cash held at the end of the reporting period was $39.0M compared to $22.8M in 2014/15. Rate Setting Statement: The Rate Setting Statement (shown on pages 10 and 11 of the Financial Report) shows the amount of rates required to be raised to fund the City’s operations during 2015/16. In 2015/16 $33.9M in rates were raised, an increase of $1.5M or 4.6% on 2014/15 (i.e. a 3.5% rate increase plus a 1.1% increase in property growth).


Financial Information by Ratio: 2016 2015 2014 Current Ratio 1.111 1.418 1.214 Current Assets as a ratio of Current Liabilities. (Measure of short term liquidity, i.e. the ability of Council to meet its liabilities when they fall due. A ratio of greater than 1.0 indicates Council has more current assets than current liabilities. Target is > 1.0) Asset Sustainability Ratio 0.524 0.812 0.423 Capital renewal and replacement expenditure as a ratio of depreciation expense. (Measures the extent to which assets are being renewed/replaced compared to the amount consumed i.e. depreciation. A ratio of greater than 1.0 indicates that council is investing in asset renewal/replacement greater than current consumption) Debt Service Cover Ratio 3.287 4.167 2.852 Operating Surplus before Interest and Depreciation as a ratio of principal and interest expense for borrowings. (Measures Council’s ability to service debt out of its uncommitted or general purpose funds available for its operations. The Department of Local Government indicates that a Basic standard is achieved if ≥ 2.0. An Advanced standard is ≥ 5.0) Operating Surplus Ratio (0.066) (0.035) (0.122) Operating Revenue minus Operating Expenditure as a ratio of own source operating revenue. (A result of lower than zero indicates that the Council has an operating deficit. The Department of Local Government indicates that a Basic standard is achieved if between 0.4 and 0.6) Own Source Revenue Coverage Ratio 0.948 0.886 0.861 Own source operating revenue as a ratio of operating expense. (Measures Council’s ability to cover operating expenses from own source revenue. The higher the ratio, the more self-reliant the local government is. The Department of Local Government indicates that an Advanced standard is achieved if the ratio is greater than 0.9) Analysis of Financial and Budget Implications There are no financial or budget implications for Council to accept the Annual Financial Statements and Auditor’s Report. Community Consultation An abridged Annual Financial Report will be included in the City’s 2015/16 Annual Report.


Outcome of Meeting Mr Michael Hillgrove provided the Committee with a general overview of the 15/16 audit, and thanked Mr Ransom and his team for their assistance. The Executive Recommendation was moved Stephen Foster and seconded Cr McCleary and was carried unanimously to become the Committee’s recommendation on this matter: That the Audit Committee recommends that Council accept the Auditor’s Report and the Audited Annual Financial Report of the City of Bunbury for the financial year ending 30 June 2016.


10.2 2015/16 Audit Findings Report




Attachments: Appendix 2: Audit Findings Report

Summary The purpose of this report is for the Audit Committee to receive the 2015/16 Audit Findings Report prepared by Council’s auditors Grant Thornton, which stems from the 2015/16 financial audit of the City of Bunbury. Mr Michael Hillgrove from Grant Thornton is the City’s appointed Auditor and will be in attendance to discuss with the Committee any queries arising from the 2015/16 Audit Findings Report. Executive Recommendation That the Audit Committee recommend that Council receive the 2015/16 Audit Findings Report as presented. Background The Audit Findings Report outlines any management issues identified by the Auditor as part of the 2015/16 financial audit of the City of Bunbury that were not material enough to qualify the overall audit, but relevant enough to be brought to the attention of the Audit Committee. Council Policy Compliance N/A Legislative Compliance The Audit Findings Report is provided by the City’s Auditor as part of the City’s annual audit report completed under section 7.9(1) of the Local Government Act 1995. Officer Comments The Audit Findings Report is presented at Appendix 2. The report is self-explanatory and no material misstatement or significant control deficiencies were identified by the City’s auditors. In the report the auditors have made the following comments:

We have not become aware of any material irregularities or illegal acts

We have not become aware of any material non-compliance with laws and regulations

We have been presented with all the necessary books and records and explanations requested of management

We have not detected any material deficiencies in the accounting policies disclosed


We have not detected any material deficiencies in management's assessment of the going concern assumption

We have had no material disagreements with management

National internal independence checks are performed annually

In the area of fraud risk (page 10 of appendix 2), it is stated that the audit procedures did not detect fraud, however also noted that there was an instance of fraud perpetrated throughout the period, albeit the auditors were satisfied that this incident had been addressed and no further pervasive incidences had occurred.

Analysis of Financial and Budget Implications There are no financial or budget implications arising from the recommendations contained within this report. Community Consultation N/A Outcome of Meeting The Executive Recommendation was moved Cr McCleary and seconded John Barratt and was carried unanimously to become the Committee’s recommendation on this matter: That the Audit Committee recommend that Council receive the 2015/16 Audit Findings Report as presented.


10.3 Financial Management Systems and Procedures Review




Attachments: Appendix 3: Financial Management Systems and Procedures Review Report

Summary The purpose of this report is for the Audit Committee to receive the Financial Management Systems and Procedures Review report, which is undertaken annually by the City’s auditors. Executive Recommendation That the Audit Committee recommend that Council receive the Financial Management Systems and Procedures Review report as presented, and note that no financial management control weakness were identified. Background During May 2016, the City’s auditors (Grant Thornton) undertook a financial management systems and procedures review in accordance with Regulation 5(1) of the Local Government (Financial Management) Regulations 1996. The resulting report has now been completed and is presented to the Audit Committee for their information. A copy of the report is at Appendix 3. Council Policy Compliance There are no Council policies relating to this report. Legislative Compliance Regulation 5(1) of the Local Government (Financial Management) Regulations 1996 outlines the CEO’s duties as to financial management. Officer Comments The areas that were reviewed as part of the financial management systems and procedures review included:

Purchases/Payments/Payables

Receipts/Receivables/Cash Management

Payroll

Rates

Other Revenue; and

Fixed Assets


The report as presented at Appendix 3 is self-explanatory, and indicates that no areas of concern or weakness were identified across any of the areas audited. Analysis of Financial and Budget Implications Nil Community Consultation N/A Councillor/Officer Consultation This report is presented for the information of the Audit Committee. Outcome of Meeting The Executive Recommendation was moved John Barratt and seconded Stephen Foster and was carried unanimously to become the Committee’s recommendation on this matter: That the Audit Committee recommend that Council receive the Financial Management Systems and Procedures Review report as presented, and note that no financial management control weakness were identified.


10.4 Council Policy – Risk Management


Responsible Officer: Leanne French, Senior Governance and Risk Officer


Attachments: Appendix 4: Council Policy – Risk Management

Summary

The purpose of this report is for the Audit Committee to note the recent adoption of Council’s policy relating to risk management.

Executive Recommendation

That the Audit Committee notes the adoption by Council of Council Policy Risk Management as presented at Appendix 4.

Background

Council’s current policy relating to risk management was originally adopted by Council on 24 June 2014, following recommendation by the Audit Committee. It was last amended by Council on 12 July 2016 following review by the Policy Review and Development Committee. At the last meeting of the Audit Committee held 8 August 2016, it was requested by the Committee that an informal workshop be held between Committee Members and relevant Officers to discuss the ongoing development and implementation of the City’s risk management processes. This workshop was held on 29 August 2016. It was suggested at the time that the City’s recently revised Risk Management Policy (amended by the Policy Review and Development Committee and Council on 12 July 2016) be formally presented to the Audit Committee for endorsement. This report facilitates this request.

Council Policy Compliance

This report relates to a previously adopted Council Policy.

Legislative Compliance

This policy was developed in the context of Regulation 17 of the Local Government (Audit) Regulations 1996.

Officer Comments

As well as being good business practice, having a formal risk management policy in place is a crucial first step in addressing the requirements of Audit Regulation 17(1)(a).

Officers are also soon to finalise the City’s operational risk management framework and guidelines, which will be implemented across the day-to-day activities of the City, as discussed at the workshop on 29 August. The matrix that forms part of the adopted policy is an important component of the development and implementation of a broader framework across the organisation.


Analysis of Financial and Budget Implications

There are no financial or budgetary implications arising from the recommendations of this report.

Community Consultation

Not applicable. Outcome of Meeting The Executive Recommendation was moved Cr McCleary and seconded John Barratt and was carried unanimously to become the Committee’s recommendation on this matter: That the Audit Committee notes the adoption by Council of Council Policy Risk Management as presented at Appendix 4.


10.5 Audit Regulation 17 Review


Author: Leanne French, Senior Governance and Risk Officer

Executive: Andrew, Brien Chief Executive Officer

Attachments: Appendix 5: Audit Regulation 17 Summary

Summary

The purpose of this report is to provide the Audit Committee with the results of a biennial review regarding the appropriateness and effectiveness of the City’s systems and procedures in relation to risk management, internal controls and legislative compliance (Regulation 17).

Executive Recommendation

That the Audit Committee receive the information as presented.

Background

On 8 February 2013, amendments to the Local Government (Audit) Regulations 1996 extended the functions of local government Audit Committees. These functions (Regulation 17) require the CEO to review the appropriateness and effectiveness of the City’s systems and procedures in relation to risk management, internal control and legislative compliance every two calendar years, and report the results to the Audit Committee.

The initial report was required to be presented to the Audit Committee by 31 December 2014. The City’s compliance with Regulation 17 was achieved via a report presented to the Audit Committee on 30 October 2014. The Audit Committee continues to monitor the City’s internal control processes, legislative compliance and risk management on a periodic basis via a report at each meeting of the Committee.

The Local Government Operational Guidelines provide a comprehensive list of issues to be included in any review of risk management, internal control and legislative compliance, and these were used as a guide to systematically conduct the biennial review.

The information provided in the review is an ongoing assessment of the City’s current practices, outlining the appropriateness and effectiveness of those practices, and presented recommendations for improvement.

Council Policy Compliance

The City’s Risk Management process is guided by the Council Policy Risk Management. The Executive Management Team recently endorsed two corporate guidelines in relation to internal control and legislative compliance. The Audit Regulation 17 review reinforces the processes outlined in the three documents and details ongoing development and improvement in the areas of risk management, internal control and legislative compliance.

Legislative Compliance


This report relates to Regulation 17 of the Local Government (Audit) Regulations 1996, which reads as follows:

17. CEO to review certain systems and procedures

(1) The CEO is to review the appropriateness and effectiveness of a local government’s systems and

procedures in relation to – (a) risk management; and (b) internal control; and (c) legislative compliance.

(2) The review may relate to any or all of the matters referred to in subregulation (1)(a), (b) and (c),

but each of those matters is to be the subject of a review at least once every 2 calendar years. (3) The CEO is to report to the audit committee the results of that review.

Officer Comments

Regulation 17 requires biennial reporting. In additional to the biennial review officers have provided the Audit Committee with regular updates relating to progress achieved against any issues identified since the initial review in 2014.

Working undertaken to date has implemented a number of remedies for identified issues, and we will continue to build upon this work through a regular process of internal assessment.

Officers recently re-assessed the initial data collated and have provided a refreshed collation of data incorporating any new issues and recommendations identified, as well as updated progress on pre-existing recommendations. New updates are in red. Appendix 5 provides an updated version of the Audit Regulation 17 Findings.

In summary, 28 areas have been assessed to date, with 66 identified existing controls. The majority of areas audited have substantially effective systems and procedures in place. More specifically, 45 controls have been assessed as being substantially effective, with 11 controls identified as being partially effective and 3 controls largely ineffective. Appendix 5 outlines recommendations for improvements to increase all identified partially effective and largely ineffective controls to the level of substantially effective.

In late July 2016, the City was one of 12 public authorities who participated in an evaluation of arrangements for managing misconduct and notifying minor misconduct to the Public Sector Commission. In September the City has received draft evaluation advice from the commission and notes their suggested improvements.

In October 2016 the City underwent an Occupational Health and Safety audit conduct by LGIS. This audit evaluated the City’s OSH systems against Worksafe Plan assessment criteria. The City will be implementing a number of the recommendations as part of the continuous improvement process and has scheduled another review for 12 months’ time to assess the progress.

These timely evaluations and audits continue to build and strengthen the City’s controls, particularly in the areas of managing our risks and developing internal controls.


The Audit Committee has previously requested that Officers highlight to Council those issues identified as being “largely ineffective”. These 3 areas (and 4 recommendations) are summarised in the table below, and will be included in a recurring progress report to the Committee. A full overview of all issues is contained within Appendix 5.

# #.# Existing Controls Control Effectiveness Officer Improvements Timeframes for implementation/Review

Comments

1.0 The City’s risk management systems are effective, and consider material operating risks appropriately 1.1 Risk Management

Policy adopted 24 June

2014.

Largely ineffective Senior

Governance &

Risk Officer

Complete risk management framework

Implement risk management

framework and risk assessment within

business units

Completed 01/11/16

February 2017

01/11/16 - Nominated departments

currently undergoing risk assessment

prior to full implementation of

program. This is to streamline

processes and documentation.

Risk Management Training with staff to

be implemented in February 2017.

29/08/16 - Meeting with Audit

Committee to review Risk Management

Policy, Framework and guidelines.

20/06/16 - draft Framework and

Corporate Guidelines completed.

Finalisation of templates in process.

30/09/15 – A briefing paper was

endorsed by ELT.

12/07/16 - Amended Risk Management

Policy with new matrix approved and

adopted by Council Res 232/16.

27/04/16 - Draft Framework presented

to ELT. Following the finalisation of

draft templates - send all document to

Managers for feedback and proceed

with pilot program.

14/04/16 - Draft framework presented

to Managers. Request for feedback

prior to presentation to ELT on 27 April

2016.

11/11/15 - The Working group met and

discussed overview and draft

implantation plan. Risk tools are

currently being developed.

23/10/15 – A working group for Risk

Management was formed


4.0 Regular risk reports are provided to outline: * Key risks; * Status and effectiveness of the risk management systems; *Identified risks are monitored; * New risks are identified, mitigated and reported

4.1 Currently no regular risk

reports are provided.

Largely ineffective Manager

Governance/Senior

Governance & Risk

Officer

Risk Reports will be provided to the

Audit Committee

30/12/2016 01/11/16 - Risk Management process

currently being finalised. Training to

staff to be completed in February 2017.

20/07/16 - draft Framework and

Corporate Guidelines completed.

Finalisation of templates in process.

10.0 The management of fraud and misconduct is effective, with risks identified, analysed, evaluated, treated and reported

10.4 City Fraud Control Plan Largely ineffective Manager Finance

and Senior

Governance and

Risk Officer

Develop a City Fraud Control Plan in

accordance with the Risk

Management Framework

30/06/2016 01/11/16 Controls will be identified

and treatment plans implemented if

required, as part of City's management

of risk.

20/07/16 Waiting on the Risk

Framework, guidelines and templates

to be endorsed.

Revised timeframe in line with the

proposed implementation plan for risk

management programme.

Outcome of Meeting The Executive Recommendation was moved Stephen Foster and seconded Cr McCleary and was carried unanimously to become the Committee’s recommendation on this matter:

That the Audit Committee receive the information as presented.


11. Motions of Which Previous Notice has been given

Nil

12. Questions from Members 12.1 Response to Previous Questions from Members taken on Notice

Nil

12.2 Questions from Members Nil

13. Urgent Business Nil

14. Date of Next Meeting TBA

15. Close of Meeting The Presiding Member closed the meeting at 10.20am.

City of Bunbury 4 Stephen Street

Bunbury WA 6230 Western Australia


Bunbury WA 6231


Community Access Committee

Minutes 14 October 2016

Committee Terms of Reference

The City of Bunbury Community Access Committee exists to guide the Bunbury City Council towards attaining best practice on matters of access and inclusion. The Community Access Committee is to make recommendations to Council based on the following Terms of Reference:

1. To develop proposals and make recommendations to Council on matters of access andinclusion relating to City of Bunbury buildings, facilities, services and information.

2. To seek funding opportunities that improves access and inclusion within the City ofBunbury.

3. To provide advice and information to City of Bunbury Officers and Councillors on decisionsof best practice on matters of access and inclusion relating to Council buildings, facilities,services or information throughout Bunbury, and

4. To provide information to the private sector in relation to access and inclusion to assist indevelopment and redevelopment of buildings and facilities.

5. To monitor the implementation of the Disability Access and Inclusion Plan for City ofBunbury buildings, facilities, services and information.

Appendix MTBN-2

http://mydocs/sites/cp/Policy%20Review%20and%20Development%20Committee/CP-RDC-00010%2016%20April%202015/www.bunbury.wa.gov.au

Community Access Committee Minutes

Table of Contents

Item No Subject Page No

1. Declaration of Opening ................................................................................................................... 2

2. Disclaimer ...................................................................................................................................... 2

3. Announcements from the Presiding Member .................................................................................. 2

4. Attendances ................................................................................................................................... 2

4.1 Apologies ........................................................................................................................................ 3

4.2 Approved Leave of Absence ........................................................................................................... 3

5. Declaration of Interest .................................................................................................................... 3

6. Confirmation of Minutes ................................................................................................................. 3

7. Petitions, Presentations and Deputations ........................................................................................ 4

7.1 Petitions ......................................................................................................................................... 4

7.2 Presentations ................................................................................................................................. 4

7.3 Deputations .................................................................................................................................... 5

8. Method of Dealing with Agenda Business ........................................................................................ 5

9. Reports .......................................................................................................................................... 5

9.1 Committee Member Resignation - Shelley Leech .......................................................................... 5

9.2 Update of actions from last meeting (see attached minutes) ....................................................... 6

9.3 Update from Community Development Team .............................................................................. 6

9.4 MARCIA – Launch Event Reflection and Future Direction ............................................................. 7

9.5 Access Friendly – Business Recognition ......................................................................................... 7

9.6 City of Mandurah’s Aspirations - Most Accessible and Inclusive Regional City in Australia – Focus on Inclusion/Employment .......................................................................................... 7

10. Applications for Leave of Absence ................................................................................................... 7

11. Questions from Members ............................................................................................................... 7

11.1 Response to Previous Questions from Members taken on Notice ................................................ 7

11.2 Questions from Members .............................................................................................................. 7

12. Urgent Business .............................................................................................................................. 7

13. Date of Next Meeting ..................................................................................................................... 7

14. Close of Meeting............................................................................................................................. 8

14 October 2016 Minutes – Community Access Committee ______________________________________________________________________________

Page 2

1. Declaration of Opening The Presiding Member declared the meeting open at 1.15pm.

2. Disclaimer Not applicable to this committee.

3. Announcements from the Presiding Member Nil

4. Attendances Committee Members:


Cr Brendan Kelly (Presiding Member) City of Bunbury

Carol Szabo Community Representative

Thomas Blair Community Representative

Kathryn Hewitt Short on Sight Support Group

Peter Sears Community Representative

Ex-officio Members (non-voting):


Support Staff:

Name Title

Deanna Sullivan Team Leader Community Development

Sharon Chapman Manager Community and Library Services

Guests:

Name Title

Michael Finn Enable Southwest

Mason Cox community member

Kathryn Rodgers community member

Rachel Wallis community member

Adam Johnson MARCIA PhD student

David Brightwell Team Leader Building Certification, City of Bunbury

Ann Jank Team Leader Development Assessment and Compliance, City of Bunbury


Page 3

Gavin Harris Director Works and Services, City of Bunbury

Samantha Harnett Acting Facility Team Leader – South West Sports Centre, City of Bunbury

4.1 Apologies

Name Title

Councillor Wendy Giles City of Bunbury

Stephanie Addison-Brown Director Corporate and Community Services

Ryan Campbell Community Development Officer

Shelley Leech Community Representative

Rhonda Alman Community Representative

Jason Hall Disability Services Commission

4.2 Approved Leave of Absence


Aishath Shizleen Community Representative

5. Declaration of Interest

IMPORTANT: Committee members to complete a “Disclosure of Interest” form for each item on the agenda in which they wish to disclose a financial/proximity/impartiality interest. They should give the form to the Presiding Member before the meeting commences. After the meeting, the form is to be forwarded to the Administration Services Section for inclusion in the Corporate Financial Disclosures Register.

Nil

6. Confirmation of Minutes

It was requested to be noted by the Presiding Member that previous Community Access Committee Minutes dated 12 August 2016, Item 9.3 needed to include that John Kowal had provided an assurance that future development proposals should include provisions for ramps in accordance with regulations, standards and guidelines. This would ensure that other funding was not required to retro fit other planned works.

Committee Decision: Moved: Kathryn Hewitt Seconded: Thomas Blair

The minutes of the Community Access Committee Meeting held on 12 August 2016, are confirmed as a true and accurate record.

CARRIED: Unanimously


Page 4

7. Petitions, Presentations and Deputations 7.1 Petitions

Nil

7.2 Presentations 7.2.1 Bunbury Waterfront Project Presenter – Gavin Harris: Gavin provided an interesting overview of the project which included a detailed concept design. The redevelopment will improve and create social spaces along the foreshores while supporting the development of marine components. It will also create an accessible and connected waterfront for residents, visitors and tourists to enjoy. Some of these components include accessible ramps, accessible BBQ and picnic areas, new bridge with ramped access and amphitheatre. The following questions arose – a) would there be plenty of ACROD bays, Gavin confirmed there would be 5 and they would be similar to the ACROD bays in Centrepoint car park; b) will there be an upgrade to the car park as it is currently quite uneven, Gavin confirmed the car park will be resealed; c) will the BBQ and picnic areas be accessible, Gavin confirmed the BBQ and picnic areas will be accessible including accessible picnic tables; d) will the CAC be able to be more involved in the design of the Waterfront project, including the playground equipment, Gavin explained this would be very difficult due to the tight timelines the City has to deliver this project.

MOTION 7.2.1 The Community Access Committee encourages playground equipment in the Bunbury Waterfront Project to be designed and installed for universal access. MOVED - Kathryn Hewitt SECONDED - Carol Szabo CARRIED - unanimously

7.2.2 Australian Standards Relating to Disability Access and Inclusion Presenters – David Brightwell and Ann Jank: David provided a very interesting presentation on how decisions are made around Accessibility Standards and what Regulations and laws govern these decisions - which are the Disability Discrimination Act (DDA), complaints based; and the Building Code of Australia (BCA), which is compliance based. David explained how these are reviewed every 5 years and since 2010 the BCA complies with DDA. The DDA only applies to new works and not retrofits. David also explained what the Human Right Equal Opportunity Commission (HREOC) role was in relation to building access. Ann provided a brief overview of her role which is in the first stage of any planning applications that are submitted. 7.2.3 City of Bunbury Staff Induction video Presenter – Deanna Sullivan: A preview of the Employee Induction Video was presented to the Committee. This is based on the DAIP ‘Outcome 7 People with disability have the same opportunities as other people to access employment, volunteering and work experience opportunities’. Very positive feedback was received by everyone at the meeting. Mason Cox, who was part of the video, shared his experience, which he said was a very positive one and how he was surprised at its impact. There was also keen interest from representatives of different organisations to use the video. This will be followed up with the funding body and relevant organisations advised accordingly. 7.2.4 New Zealand Telephone Information Service


Page 5

Presenter – Kathryn Hewitt: Due to the limited time allocated to all presentations and reports, this item was deferred to the next meeting.

7.3 Deputations Nil

8. Method of Dealing with Agenda Business

Items were dealt with in the order they appear in the agenda.

9. Reports 9.1 Committee Member Resignation - Shelley Leech


Responsible Officer: Sharon Chapman, Manager Community and Library Services

Executive: Stephanie Addison-Brown, Director Corporate & Community Services

Appendix: Nil

Summary The City of Bunbury received the resignation of Committee Member Shelley Leech on 29 September 2016. Ms Leech advised that she is unable to attend Committee meetings due to current levels of work commitments. Executive Recommendation That the Community Access Committee recommends Council: 1. Accepts the resignation of Ms Leech from the Committee; 2. Ms Leech is thanked in writing for her contribution by the Chief Executive Officer; and 3. The Chief Executive Officer advertises for a new Community Access Committee member.

Background Shelley Leech was re-elected at the October 2015 elections. Since this time Shelley has played an important role to the Committee, providing guidance to the Bunbury City Council on issues around access and inclusion for people with a disability in the Bunbury Region. Council Policy Compliance There is no Council policy compliance impacting upon this report. Legislative Compliance There is no legislative compliance impacting upon this report.


Page 6

Officer Comments Shelley Leech has made a valuable contribution to the Committee during her time as a member. We thank her for her contribution and we wish her well in the future. Analysis of Financial and Budget Implications There are no financial or budgetary implications impacting from the recommendations of this report. Community Consultation Not applicable. Councillor/Officer Consultation

This report is to be presented to Community Access Committee for consideration. Outcome:

The Executive Recommendation was MOVED Cr Kelly and SECONDED Kathryn Hewitt, and was carried unanimously as follows: That Council: 1. Accepts the resignation of Ms Leech from the Committee; 2. Ms Leech is thanked in writing for her contribution by the Chief Executive Officer; and 3. The Chief Executive Officer advertises for a new Community Access Committee member.

CARRIED: unanimously 9.2 Update of actions from last meeting (see attached minutes)

9.2.1 Snap/Send/Solve Application Due to the limited time allocated to all presentations and reports, this item was not urgent and therefore deferred to next meeting. 9.2.2 Homelessness Shower Access Due to the limited time allocated to all presentations and reports, this item was not urgent and therefore deferred to next meeting.

9.3 Update from Community Development Team

9.3.1 Koombana Bay Changing Places Facility – Proposed Locking System Due to the limited time allocated to all presentations and reports, this item was not urgent and therefore deferred to next meeting.

9.3.2 South West Sports Centre - New Ablution Block Design Plans Presenter - Samantha Harnett: Community Access Committee members were each provided with a copy of 2 proposed options. Samantha gave an overview of the proposed accessible ablution block design and explained what considerations were made for accessibility and the differences


Page 7

between the two options and asked for any comments or feedback. It was noted that Option 2 with the entrances to each change room away from each other would be preferable which was agreed by everyone. There was also some discussion about the issue of the placement of tactiles in the South West Sports Centre.

MOTION 9.3.2 Community Access Committee recommends an audit of tactile placements throughout South West Sports Centre. MOVED - Peter Sears SECONDED – Thomas Blair CARRIED - unanimously

9.4 MARCIA – Launch Event Reflection and Future Direction

Due to the limited time allocated to all presentations and reports, this item was not urgent and therefore deferred to next meeting.

9.5 Access Friendly – Business Recognition


9.6 City of Mandurah’s Aspirations - Most Accessible and Inclusive Regional City in Australia –

Focus on Inclusion/Employment Due to the limited time allocated to all presentations and reports, this item was not urgent and therefore deferred to next meeting.

9.7 Student Engagement, Education and Awareness of People with a Disability in Bunbury


10. Applications for Leave of Absence Nil

11. Questions from Members 11.1 Response to Previous Questions from Members taken on Notice

Nil

11.2 Questions from Members Nil

12. Urgent Business Nil

13. Date of Next Meeting Friday 2 December 2016; 1:00pm – 3:00pm; Ocean Room - City of Bunbury Administrative Building, 4 Stephen Street, Bunbury


Page 8

14. Close of Meeting The Presiding Member closed the meeting at 3pm.

ICTC Conference 2016

Report

One of the most informative activities of the conference was a guided tour of Launceston on the

afternoon before the presentations began. We were accompanied by a variety of Council Officers

who explained the processes and policies behind the development of the CBD Mall and newly

established ‘Dickie’s Walk’, creating a pedestrian precinct which was bustling with life. They are also

planning for a proposed City Square around significant buildings. The University of Tasmania campus

is being moved into the city (from the city outskirts) along with substantial accommodation to meet

the modern students’ needs. Tourist attractions such as Cataract Gorge and Penny Rose were also

featured. A free bus was available every day to transport both visitors and locals around the city on a

set circular route, something which Bunbury would do well to emulate, especially when cruise ships

arrive.

Day 1

Keynote speaker, Henriette Vamburg from Denmark (Europe), drew heavily on the work of Jan

Gehl. She showed many examples of how mobility and the value of place are essential to grow

communities. Cycling in Copenhagen is a way of life with children learning to ride in kindergarten

and 41% of people cycling to work. Car parks have been turned into town squares and property

values have risen. Helmets are not compulsory, and commuters ride old style bikes with no gears.

Bicycle paths are not shared with pedestrians, and the speed of riders in their work clothes is

relatively slow.

‘There is more to walking than walking’. Evidence shows that walking some way rather than parking

close to a destination improves social and economic outcomes for all.

Session 2: Main Street, Retail and Innovation

The main theme of these sessions was building areas for pedestrians and shoppers, not cars. There

were many examples of very successful transformations, but the message was to trial changes

before making them permanent, and communicate with the people involved from concept planning

to completion.

Session 3: Creative Cities

An interesting session on balancing movement and space (traffic and social exchange) suggested

that focussing on harmonising , not simply separating the two, was the crucial task.

Our own CEO gave a great presentation on Developing a Creative City to a packed house. It was very

well received, and I noted many people were keen to follow up with him for some time after it was

finished.

Session 4:

Plenary session with some of the key speakers answering questions.

Appendix DEL-1

Day 2

Session 5: Future Places, Engagement

I couldn’t believe that a future primary school had been designed with nowhere for children

to play – ‘they would be bussed to ovals for sport’. It was more encouraging to hear about

driverless vehicles which will be able to use our current roads much more efficiently without

entirely replacing those with drivers.

Parramatta has used our slogan, “Love where you live”, in a totally different way, utilising

behavioural economics to overcome the problems of illegal dumping, litter, graffiti and

unmown verges.

Session 6: Designing Liveable Communities

The presentations ranged from approaches to medium density housing and affordable

dwellings, to innovative ways to beautifying Blacktown’s major thoroughfares. It seems we

all have similar issues!

Session 7: Engagement: Youth, Elderly and Disadvantaged Groups

Ballarat has been consulting with children as young as five to create a more child and family

friendly city. Armidale has developed Community Hubs to support low socioeconomic

groups who are in danger of disengagement, truancy and crime. Creating a safe welcoming

space over which the local community has agency ensures meaningful engagement and

sustainable practices. Homeless people in Sydney are being catered for in premises which

are located amidst Darlinghurst’s vibrant restaurants, bars and cafes. It once looked very out

of place and ‘apologetic’, but a makeover aimed to empower the homeless community and

restore dignity. In Geelong, a series of free ‘Over 50s morning teas’ in open public spaces

with an extensive entertainment program has engaged the community and created links

between all age groups, resulting in a decrease of antisocial behaviour.

Conclusion

I found the conference very stimulating and I spoke with many interesting people. It

strengthened my belief that providing more parking in the inner city is not desirable.

Encouraging cycling and walking is good for health, social and economic outcomes.

There were many concurrent sessions which I could not attend although they all sounded

interesting. The conference will be held in Melbourne next year, so watch out for it.

I would encourage you to visit the conference website to view the presentations at

www.ictcsociety.org/2016

Cr Wendy Giles

1

23 November 2016

Report – CEO Performance Appraisals – CLGF Bunbury, 17th November, 2016

This report relates to the CEO Performance Appraisals Training Course held in Bunbury on Thursday

17th November. I would like to thank Council & WALGA for facilitating this training in my own home

town. It was funded by Royalties for Regions. The training course ran from 9:00am to 4:00pm and

was competently facilitated by Sean Fletcher.

Programme:

Session 1 – Assess Performance:

Key Performance Indicators (KPIs) are set & the performance is reviewed at least annually.

The CEO is the sole employee of the Council & therefore, it is the responsibility of theCouncil to review the performance of the CEO.

Elected Members do not become involved in performance reviews of other staff.

The employment of a CEO is governed by a written contract with a maximum term of 5years.

The expiry date is to be specified in the contract.

Performance criteria must be specified in the contract to enable the person’s performanceto be reviewed.

Appraisal members should have a copy of the contract.

Notification is required if the contract is to be put to the market.

The contract of employment will contain about 13 elements, including; term of employment,performance criteria, review of performance, remuneration, dispute resolution &termination etc.

Maintain an open dialogue – whilst the formal review is an annual event, Council mayauthorise interim sessions so that performance feedback can be given to the CEO. This cancatch undesirable behaviours which allows these to be corrected more easily.

Benefits of the review process – provides an opportunity to look at the performance of theCEO in the preceding 12 months but also allows both parties to agree on realistic &appropriate objectives for the next review period.

Appendix DEL-2

2

Training is required – Elected Members need a basic skill set to ensure they participate effectively in the process. Skills set required include these elements:

Ability to be fair & objective.

Able to take a corporate approach.

Good communication skills.

Preparation & evaluation skills.

Able to avoid bias.

Concentrate on outcomes.

Negotiation skills. Session 2 – Agree KPIs:

Key performance indicators provide a description of those matters that Council regard as a barometer of performance. They ensure the CEO will use best endeavours & place an emphasis on the priorities of Council.

Who is involved in the process? Council establishes & conducts the performance review procedures, not the CEO.

Prepare for the Appraisal:

Council establishes the KPIs (may be decided by the panel).

A review panel is selected to conduct the review & work with the CEO to establish KPIs for the forthcoming period.

A measurement tool – questionnaire forms which reflect the KPIs & the rating method.

Consultation – to obtain feedback from all Elected Members & the CEO (& others, where applicable).

Interview – the formal appraisal meeting.

Follow-up – post interview arrangements, such as report to Council, contractual matters.

Relevant groups & individuals – It is the Council at a corporate level that is accountable for the review of the CEO, therefore it is essential to decide firstly who will be responsible for leading the appraisal panel. The most likely & usual choice is the Mayor. The leader of the panel must make themselves responsible for all the administrative features of the review, not the CEO. The interview panel itself should be a smaller group of Elected Members. It is worthy of note that in LG, groups or panels meet with the CEO rather than one on one - as would be typical in a manager/employee relationship. For the review panel, select those Elected Members who are trained & experienced in undertaking the task. It is helpful for a cross-section of interests from the Council to be represented.

Involving all Elected Members – whilst not all Elected Members will be involved in the actual interview process, it is essential to gain input from all Elected Members. A briefing session, perhaps with a facilitator, is a good opportunity to discuss the performance appraisal.

Delegation – Council has the power to delegate the CEO appraisal process in its entirety but the outcomes, including recommendations, must be referred to Council for a final decision.

Considering additional assistance – if assistance from an outside facilitator is considered necessary, that assistance needs to be called in at the earliest possible opportunity.

360 degree appraisal – 360 degree appraisals are not easy to apply at LG level but a couple of elements can be used. Feedback from Community surveys & a CEO self-assessment.

3

Agreeing KPIs – KPIs can be set using the SMART method:

S = Specific

M = Measurable

A = Achievable

R = Resources

T = Timeliness

Tactical & strategic KPIs – often performance criteria for the CEO are expressed in 2 ways –

generic (tactical) management of the administration etc & strategic that relate to

achievement objectives. Tactical have a typical timeline of less than a year & strategic will

always be longer than one year.

Performance indicators relating to management skills – examples:

Production of public documents – Community Strategic Plan, Annual Report.

Standard & quality of advice from the CEO to Council.

Relationship & level of co-operation when liaising with the Mayor/President.

Public records management.

Audit Management Report.

Review of local laws & town planning schemes.

Oversight of procedures re public health, building licences etc.

Human Resource management including OH&S & equal employment opportunities

etc.

Assessing management competencies – examples:

Whether information about systems & procedures is available to staff.

How goals are set & monitored.

Timeliness in implementing Council decisions (resolutions).

How employees are encouraged, guided & developed.

What training processes are followed.

How technology is used.

What delegations are in place.

Level of staff commitment to the Community Strategic Plan.

Assessing leadership qualities – examples:

Ability to think strategically.

Ability to inspire action in other staff.

Good communication & listening skills.

Behave ethically.

4

Proactive change management.

Capable of making decisions appropriately.

Fosters good relationships.

Engenders respect.

Performance Standards – the employment contract of the CEO is to contain performance

criteria for reviewing the person’s performance. Members of the interview panel are

required to use the performance criteria in the contract, to form their views of whether the

CEO has performed to a satisfactory level. The CEO is contracted to use every reasonable

endeavour to measure up to & achieve the performance criteria.

Session 3 – Providing Feedback:

The aim of feedback:

Improving performance. Document any unsatisfactory performance so that

improvement of deterioration can be noted. Offer strategies, such as professional

development, to improve performance.

Acknowledging excellence in performance.

Improve communication, between the CEO & Elected Members, if required.

An aim of the review could be to motivate the CEO.

Effective feedback – will be objective & specific, constructive, take a corporate approach, be

problem solving & utilise communications skills.

Problem solving:

Show respect.

Actively listen.

Define the problem in strategy terms.

Ask the CEO to suggest options.

Agree on options that might be considered.

Effective communication – communication is an exchange of thoughts, ideas & information

which is clearly explained & clearly understood. The communication process has 4 main

components:

Someone sends a message.

The receiver is responsible for attending, listening & responding.

Creates feedback.

Assesses the feedback & makes a further response.

5

There are a number of ways to communicate:

Verbal – the actual words we use.

Vocal – the way we say the words.

Non-verbal – body language.

Use the W words – who, why, what, where & when.

Active listening – requires you to tune out of your own point of view, for a while, & tune into

the other person. What to do:

Adopt an open posture & focus on the other person.

Keep silent & let people talk without interruption.

Let them know you are listening to them.

Find out what makes them think the way they do.

Check out directly that you have heard correctly.

The process must be fair – the assessment must be conducted in a fair & reasonable

manner. Elected Members must not let their personal prejudices interfere with a considered

& objective judgement. Comments must be based on facts & be capable of substantiation.

The CEO must also be able to respond. Care should be taken to focus on the review period.

Confidentiality must be maintained & fairness also demands that a written record be kept of

the performance review & any comments the CEO makes in response.

Deciding what type of rating method to use – there are 3 different styles normally used for

rating performance:

Rating or scoring only.

Discussion/feedback session only.

A Combination of scoring, feedback & development.

Proforma used for feedback – each LG will discuss the topics that will be used in the

appraisal & the main discussion points with the CEO. After discussion & agreement, the

appraisal form can be produced by the administration or by an appointed facilitator.

Overcoming pitfalls during appraisal interviews:

Avoid showing bias.

Avoid attributional error.

Expectancy.

Avoid biased sampling.

Avoid similar to me effect.

6

Session 4 – Appraisal Interview Programme:

The setting & atmosphere:

Chairs grouped around one or more low tables are preferable.

No interruptions by telephones or staff.

If the interview cannot be done during daytime, start as early as possible, allow

adequate breaks & give yourselves adequate time.

Start by reminding yourselves what the appraisal is hoped to achieve.

Work through the forms you have designed to guide your discussion.

Don’t forget to give credit for achievements. Tackle areas for improvement

sensitively.

Be specific & constructive. Treat the whole matter professionally.

Concentrate on outputs, rather than inputs – inputs are the administrative & operational

processes & procedures, outcomes are the deliverables.

Appraisal interview programme – recommended steps:

Elected Members meet for an overview of the process & completion of the appraisal

forms, from their own perspective.

At the same time the CEO should carry out a written assessment using a copy of the

same appraisal form, or, alternatively makes notes for the interview.

Elected Members not on the Interview Panel, leave.

Interview panel to meet & consider the appraisal forms from the Elected Members

& make notes in preparation for the interview.

Conduct the interview.

Discuss & agree KPI’s for the next 12 months.

The above process is recommended if a facilitator is not used. If a facilitator is to be used,

the facilitator will provide a questionnaire to gather thoughts from Elected Members & will

develop a feedback report to the CEO & Chair of the review panel. The facilitator will assist

during the interview etc.

The interview meeting format:

Introductory comments.

Establish rapport.

Exchange of views on the KPIs.

Concluding comments.

Summary.

7

Session 5 – Manage Follow-up:

Post interview:

Report to Council.

Check contractual matters.

Tackle the remuneration review.

Review the process.

Minimum follow-up:

Set objectives for the next review period.

Report & make recommendations to Council.

Consider if all contractual matters have been met.

Consider the CEO’s remuneration.

Carry out an evaluation of the review process.

Agree performance & improvement plans – the Chair of the Interview Panel is responsible

for the preparation of the report to Council of the review and it should include these

elements:

Identifies/explains the process followed.

Confirms relevant statutory requirements have been met.

The topics discussed.

Agreements reached on actions &/or professional development plans.

Acknowledges achievements.

Agreed KPIs.

Any contractual matters that need to be addressed as a result of the review process.

Remuneration review – there does not have to be a direct link between the performance

review & remuneration review but some employment contracts specifically provide such a

link.

Reinforce excellence in performance – acknowledgement & appreciation of a job well done.

Providing support – level & type of support should be discussed & agreed with the CEO.

8

Possible disciplinary action or termination – the elements:

Seek assistance from appropriate specialists. This may be from the Dept of Local

Government, human resource specialists &/or Council’s legal representatives. It is

important to note that neither the Mayor nor Elected Members have the authority

to directly approach specialist advisors or legal representatives, prior to the matter

being considered by Council as a whole.

Employment contracts – note the contents – it may provide for a specific process.

Termination clauses – typical clauses will relate to misconduct, persistent breaches

of the contract, incapacity etc.

Dispute resolution.

Unfair dismissal.

Stress.

Review of the appraisal process – elements:

Timeliness – a review must be conducted annually.

Results orientation – the appraisal should produce recommendations that can be

acted on by the CEO, & in some cases, by Council.

Benefits & values.

Organisation performance.

Motivation – the process should be motivating for both the CEO & Council.

Key Messages:

(1) Assess Performance. (2) Agree KPIs. (3) Provide Feedback. (4) Set the Interview Programme. (5) Manage Follow-up.

Networking:

Met and participated with – Cr Robert Reekie, Busselton; Cr John Nicholas, Bridgetown-

Greenbushes; Cr Jennifer Scott, Capel; Cr Siddhartha Baxi, Capel; Cr Jo-anne Moore, Bridgetown-

Greenbushes and Cr Doreen Mackman, Bridgetown-Greenbushes.

Checklist

ACTION RESPONSIBILITY COMPLETED

( or )

Does the CEO’s contract contain performance measures and an appraisal process.

Council

Has the commencement of the appraisal process been diarised?

Council/CEO

Council has determined who will conduct the appraisal process:

Appointed Committee; or,

All Elected Members

Council

Will an external facilitator be used?

Does the CEO agree to the external facilitator?

Council

Council/CEO

The appraisal questionnaire been prepared.

A rating method has been agreed.

Council or facilitator (if appointed)

Have all Elected Members been provided with opportunity to provide feedback?

Council, Committee or facilitator (if appointed)

Has the CEO provided a Self Assessment report? CEO

A working report/feedback report has been prepared Council, Committee or facilitator (if appointed)

The appraisal interview has been scheduled.

All parties have been advised.


The appraisal meeting venue has been set up. Council, Committee or facilitator (if appointed)

The appraisal meeting has taken place Council, Committee or facilitator (if appointed) and CEO

Performance measures for the next 12 months have been discussed and agreed.

Council, Committee or facilitator (if appointed) and CEO

Subsequent remuneration and/or contractual matters have been scheduled for consideration


A report to Council on the appraisal outcome has been prepared


The appraisal process has been reviewed and improvements incorporated for subsequent appraisals.

Council, Committee or facilitator (if appointed) and CEO

Appendix DEL-3

ANNUAL FINANCIAL REPORTfor the year ended 30 June 2016

Appendix RAC-1

Members and Executives 2

Statement by Chief Executive Officer 3

Statement of Comprehensive Income by Nature and Type 4

Statement of Comprehensive Income by Program 5

Statement of Financial Position 7

Statement of Changes in Equity 8

Statement of Cash Flows 9

Rate Setting Statement 10

Notes to and Forming Part of the Financial Report

1. Significant Accounting Policies 12

2. Revenue and Expenses 28

3. Cash and Cash Equivalents 35

4. Investments 36

5. Trade and Other Receivables 36

6. Inventories 37

7. Property, Plant and Equipment 38

8. Infrastructure 42

9. Trade and Other Payables 46

10. Long term Borrowings 46

11. Provisions 46

12. Reserves - Cash Backed 47

13. Asset Revaluation Surplus 54

14. Notes to the Statement of Cash Flows 56

15. Contingent Liabilities 57

16. Capital and Leasing Commitments 57

17. Joint Venture Arrangements 58

18. Total Assets Classified by Function and Activity 59

19. Financial Ratios 60

20. Trust Funds 61

21. Disposal of Assets 61

22. Information on Borrowings 62

23. Rating Information 66

24. Net Current Assets 67

25. Specified Area Rates 68

26. Service Charges 68

27. Discounts, Incentives, Concessions and Write Offs 69

28. Interest Charges and Instalments 69

29. Fees and Charges 70

30. Grant Revenue 70

31. Employee Information 75

32. Elected Member Remuneration 75

33. Major Land Transactions 75

34. Trading Undertakings and Major Trading Undertakings 75

35. Financial Risk Management 76

Independent Audit Report 80

Supplementary Ratio Information 82

CITY OF BUNBURY

FINANCIAL REPORT

FOR THE YEAR ENDED 30 JUNE 2016

TABLE OF CONTENTS

Page 1

MEMBERS AND EXECUTIVES


CITY OF BUNBURY

Administration Offices

4 Stephen Street, Bunbury WA 6230

Telephone (08) 9792 7000, Facsimile (08) 9792 7184, TTY 133 677

www.bunbury.wa.gov.au

MAYOR

Gary Brennan

COUNCILLORS

Cr Brendan Kelly (Deputy Mayor)

Cr Murray Cook

Cr Jaysen De San Miguel

Cr James Hayward

Cr Wendy Giles

Cr Judy Jones

Cr Betty McCleary

Cr Joel McGuinness

Cr Sam Morris

Cr Michelle Steck

Cr Karen Steele

Cr Monique Warnock

CHIEF EXECUTIVE OFFICER

Andrew Brien

ACTING DIRECTOR OF CORPORATE AND COMMUNITY SERVICES

John Kowal

ACTING DIRECTOR OF PLANNING AND DEVELOPMENT SERVICES

Stephanie Addison-Brown

DIRECTOR OF WORKS AND SERVICES

Gavin Harris

Page 2

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NOTE 2016 2016 2015

Actual Budget Actual

$ $ $

Revenue

Rates 23(a) 33,983,961 33,946,201 32,492,025Operating Grants and Subsidies 30(c) 1,653,635 2,039,015 4,088,473

Contributions, Reimbursements and

Donations 1,418,473 1,089,610 1,139,019

Fees and Charges 29 14,404,583 13,868,472 13,624,734

Interest Earnings 2(a) 1,239,755 956,558 1,098,887

Other Revenue 406,970 380,512 426,50153,107,377 52,280,368 52,869,639

Expenses

Employee Costs (22,491,221) (24,270,288) (22,994,094)

Contract Employment (3,669) (64,995) (85,088)

Consultants (1,350,768) (1,090,879) (1,381,818)

Materials and Contracts (11,220,047) (13,641,795) (11,803,807)

Utility Charges (2,585,896) (2,676,340) (2,452,272)

Insurance Expenses (767,482) (777,213) (813,694)

Interest Expenses 2(a) (876,622) (882,931) (704,500)

Other Expenditure (2,183,457) (3,432,632) (2,009,036)

Depreciation on Non-Current Assets 2(a) (12,780,213) (11,589,080) (11,577,322)

(54,259,375) (58,426,153) (53,821,631)

(1,151,998) (6,145,785) (951,992)

Non-Operating Grants, Subsidies and

Contributions 30(b) 18,233,514 6,520,273 6,573,946

Interest on Capital Grants 2(a) 15,390 13,533 -

Loss on Revaluation of Civil Infrastructure 8(b) (1,556,634) - -

Profit on Asset Disposals 21 - 3,519,216 72,291

Loss on Asset Disposals 21 (762,501) - (826,711)

NET RESULT 14,777,771 3,907,237 4,867,534

Other Comprehensive Income

Changes on Revaluation of Non-Current Assets 13 19,222,287 - 109,605,198

Total Other Comprehensive Income 19,222,287 - 109,605,198

Total Comprehensive Income 34,000,058 3,907,237 114,472,732

This statement is to be read in conjunction with the accompanying notes.

CITY OF BUNBURY

STATEMENT OF COMPREHENSIVE INCOME

BY NATURE AND TYPE


Page 4

NOTE 2016 2016 2015


$ $ $

Revenue

General Purpose Funding 35,644,785 35,610,081 36,678,450

Governance 1,117,618 736,929 981,597

Law, Order, Public Safety 468,163 472,398 491,683

Health 471,354 405,681 370,513

Education and Welfare 54,955 61,783 41,450

Community Amenities 6,198,205 6,065,732 5,923,436

Recreation and Culture 4,966,013 4,541,460 4,561,275

Transport 2,531,143 2,835,645 2,237,450

Economic Services 434,589 345,790 390,757

Other Property and Services 1,220,553 1,204,869 1,193,031

2(a) 53,107,378 52,280,368 52,869,642

Expenses

General Purpose Funding (539,614) (1,477,775) (447,019)

Governance (4,101,072) (4,506,065) (4,023,305)

Law, Order, Public Safety (1,324,791) (1,387,550) (1,447,707)

Health (1,006,137) (1,037,227) (1,029,793)

Education and Welfare (304,721) (332,368) (324,341)

Community Amenities (7,472,906) (8,145,695) (7,427,563)

Recreation and Culture (12,967,105) (14,768,614) (14,439,251)

Transport (6,994,201) (7,867,608) (7,313,563)

Economic Services (1,044,939) (1,113,197) (1,079,525)

Other Property and Services (17,627,266) (16,907,123) (15,585,065)

2(a) (53,382,752) (57,543,222) (53,117,132)

Finance Costs

Law, Order, Public Safety (44,346) - (604)

Community Amenities (84,948) (99,132) (31,816)

Recreation and Culture (344,310) (354,716) (292,407)

Transport (200,508) (218,872) (173,649)

Economic Services - - (1,016)

Other Property and Services (202,510) (210,211) (205,009)

2(a) (876,622) (882,931) (704,501)


Contributions

Law, Order, Public Safety 540,842 538,985 1,113,783

Community Amenities - 700,000 14,673

Recreation and Culture 14,227,103 1,763,037 1,082,081

Transport 3,480,958 3,496,837 2,496,989

Other Property and Services - 34,947 1,866,419

18,248,903 6,533,806 6,573,945


CITY OF BUNBURY


BY PROGRAM


Page 5

NOTE 2016 2016 2015


$ $ $

Profit on Disposal of Assets 21 - 3,519,216 72,291

Loss on Disposal of Assets 21 (762,501) - (826,711)

Loss on revaluation of civil infrastructure 8(b) (1,556,634) - -

(2,319,135) 3,519,216 (754,420)

NET RESULT 14,777,771 3,907,237 4,867,534

Other Comprehensive Income

Changes on revaluation of non-current assets 13 19,222,287 - 109,605,198

Total Other Comprehensive Income 19,222,287 - 109,605,198

Total Comprehensive Income 34,000,058 3,907,237 114,472,732



BY PROGRAM


CITY OF BUNBURY

Page 6

NOTE 2016 2015

$ $

CURRENT ASSETS

Cash and Cash Equivalents - Unrestricted 3 7,886,457 10,757,292

Cash and Cash Equivalents - Restricted 3 31,135,655 12,021,109

Trade and Other Receivables 5 2,658,097 2,630,757Inventories 6 52,290 62,066

TOTAL CURRENT ASSETS 41,732,499 25,471,223

5 1,801,316 1,600,0247 247,664,458 238,114,113

8 307,145,888 300,028,090

NON-CURRENT ASSETS

Other Receivables

Property, Plant and Equipment

Infrastructure

TOTAL NON-CURRENT ASSETS 556,611,662 539,742,227

TOTAL ASSETS 598,344,161 565,213,450

CURRENT LIABILITIES

Trade and Other Payables 9 4,605,240 3,950,218Current Portion of Long term Borrowings 10 2,234,229 2,216,687

Provisions 11 3,462,840 3,333,687

TOTAL CURRENT LIABILITIES 10,302,309 9,500,592

9 16,034 57,393

10 14,046,263 15,629,540

11 427,869 474,295

NON-CURRENT LIABILITIES

Other Payables

Long Term Borrowings

Provisions

TOTAL NON-CURRENT LIABILITIES 14,490,165 16,161,228

TOTAL LIABILITIES 24,792,474 25,661,820

NET ASSETS 573,551,688 539,551,630

EQUITY

Retained Surplus 229,413,598 223,869,839

Reserves - Cash Backed 12 16,531,596 7,297,584

Revaluation Surplus 13 327,606,494 308,384,207

TOTAL EQUITY 573,551,688 539,551,630


CITY OF BUNBURY

STATEMENT OF FINANCIAL POSITION


Page 7

NOTE

RETAINED

SURPLUS

RESERVES CASH

BACKED

REVALUATION

SURPLUS

TOTAL

EQUITY

$ $ $ $

Balance as at 1 July 2014 221,619,140 4,680,748 198,779,010 425,078,898

Comprehensive Income

Net Result 4,867,534 - - 4,867,534

Changes on Revaluation of Non-Current Assets 13 - - 109,605,198 109,605,198Total Comprehensive Income 4,867,534 - 109,605,198 114,472,732

Transfers from/(to) Reserves 12 (2,616,835) 2,616,835 - -

Balance as at 30 June 2015 223,869,839 7,297,584 308,384,207 539,551,630

Comprehensive Income

Net Result 14,777,771 - - 14,777,771

Changes on Revaluation of Non-Current Assets 13 - - 19,222,287 19,222,287

Total Comprehensive Income 14,777,771 - 19,222,287 34,000,058

Transfers from/(to) Reserves 12 (9,234,012) 9,234,012 - -

Balance as at 30 June 2016 229,413,598 16,531,596 327,606,494 573,551,688


CITY OF BUNBURY

STATEMENT OF CHANGES IN EQUITY


Page 8

NOTE 2016 2016 2015


$ $ $

Cash Flows from Operating Activities

Receipts

Rates 33,861,825 32,463,691 32,513,035

Operating Grants & Subsidies 1,813,378 2,444,281 5,694,503

Contributions, Reimbursements and 1,418,473 869,207 1,139,019

Donations

Fees and Charges 14,453,822 13,155,510 13,548,119

Interest Earnings 1,239,755 899,960 1,098,887

Other Revenue 406,970 299,388 426,502

53,194,223 50,132,037 54,420,065

Payments

Employee Costs (23,159,825) (22,998,125) (22,751,230)

Contract Employment Costs (3,669) (99,995) (85,088)

Consultants (1,350,768) (1,563,161) (1,381,818)


Utility Charges (2,585,896) (2,618,851) (2,452,272)

Interest Expenses (886,335) (705,332) (706,154)


Goods and Services Tax 1,094,279 - (79,508)

Other Expenditure (2,224,816) (2,452,126) (2,075,714)

(40,871,159) (44,046,254) (43,492,269)

Net Cash Provided by (Used In)

Operating Activities 14(b) 12,323,064 6,085,783 10,927,796

Cash Flows from Investing Activities

Payments for Purchase of

Property, Plant and Equipment (6,666,373) (10,177,311) (7,243,043)

Payment for Construction of

Infrastructure (6,461,328) (6,992,155) (7,643,430)

Non-Operating Grants,

Subsidies and Contributions 18,233,514 6,520,273 6,573,946

Interest Earning on Capital Grants 15,390 13,533 -

Proceeds from Sale of Fixed Assets 582,497 4,448,516 598,246

Net Cash Provided by (Used in)

Investment Activities 5,703,699 (6,187,144) (7,714,281)

Cash Flows from Financing Activities

Repayments of Debentures (2,216,687) (2,216,687) (1,831,840)

Proceeds from Self Supporting Loans (157,180) 69,418 (1,019,364)

Proceeds from New Debentures 650,952 1,295,414 5,196,786

Repayments - Deferred Debtors (60,136) - 926

Net Cash Provided by (Used in)

Financing Activities (1,783,052) (851,855) 2,346,508

Net Increase (Decrease) in Cash Held 16,243,712 (953,216) 5,560,023

Cash at Beginning of Year 22,778,401 22,778,399 17,218,378

Cash and Cash Equivalents

at the End of the Year 14(a) 39,022,112 21,825,183 22,778,401


CITY OF BUNBURY

STATEMENT OF CASH FLOWS


Page 9

2016 2016 2015

NOTE Actual Budget Actual

$ $ $

Net current assets at start of financial year

- surplus/(deficit) 24 5,997,937 5,997,936 3,805,212

5,997,937 5,997,936 3,805,212

Revenue

Specified Area Rates 41,846 41,459 55,282

Operating Grants and Subsidies 1,653,635 2,039,015 4,088,473

Contributions, Reimbursements and Donations 1,418,473 1,089,610 1,139,019

Fees and Charges 14,404,583 13,868,472 13,624,734

Interest Earnings 1,239,755 956,558 1,098,887

Other Revenue 406,970 380,512 426,501Profit on Disposal of Assets - 3,519,216 72,291

19,165,262 21,894,842 20,505,187

Expenses

Employee Costs (22,491,221) (24,270,288) (22,994,094)

Contract Employment Expenses (3,669) (64,995) (85,088)

Consultants (1,350,768) (1,090,879) (1,381,818)


Utility Charges (2,585,896) (2,676,340) (2,452,272)


Interest Expenses (876,622) (882,931) (704,500)

Other Expenses (2,183,457) (3,432,632) (2,009,036)

Depreciation on Non-Current Assets (12,780,213) (11,589,080) (11,577,322)

Loss on Disposal of Assets (762,501) - (826,711)

(55,021,876) (58,426,153) (54,648,342)

Net Result Excluding Rates (35,856,614) (36,531,311) (34,143,155)

Adjustments for Cash Budget Requirements:

Non-Cash Expenditure and Revenue

(Profit)/Loss of Asset Disposals 21 762,501 (3,519,216) 754,420

Depreciation and Amortisation on Assets 2(a) 12,780,213 11,589,080 11,577,322

Transfers Between Current and Non Current

Movement in Deferred Pensioner Rates (Non-Current) (23,039) - (4,283)

Movement in Deferred Sundry Debtors (58,898) (67,980) (9,375)

Movement in Self-Support Loans (325,452) - (1,088,786)

Movement in Employee Benefit Provisions (Non-Current) (46,426) 60,000 (26,634)

Movement in College Grove Joint Venture (South) - - 986,127

Movement in College Grove Joint Venture (North) (41,359) - (66,679)

Capital

Capital Revenue

Proceeds from Disposal of Assets 21 582,497 4,448,516 598,246Contributions for the Development of Assets 30 18,233,514 6,520,273 6,573,946

Proceeds from New Loans 22(b) 650,952 1,295,414 5,196,786Self-Supporting Loan Principal Income 167,034 163,698 69,422Interest on Capital Grants 15,390 13,533 -

12,441,434 12,438,400 19,649,387


CITY OF BUNBURY

RATE SETTING STATEMENT


Page 10

2016 2016 2015

NOTE Actual Budget Actual

$ $ $

Capital Expenditure

Purchase Land 7(b) (62,272) (926,900) (2,734,420)

Purchase Buildings 7(b) (5,096,288) (6,941,713) (2,752,625)

Purchase Plant and Vehicles 7(b) (1,113,551) (1,244,282) (1,039,963)

Purchase Equipment 7(b) (330,849) (990,916) (669,976)

Purchase Furniture and Fittings 7(b) (51,290) (58,500) (33,084)

Purchase Arts and Culture Assets 7(b) (12,123) (15,000) (12,973)

Purchase Infrastructure Assets 8(b) (6,461,328) (6,992,155) (7,643,430)

Repayment of Loans 22(a) (2,216,687) (2,216,687) (1,831,840)

(15,344,388) (19,386,153) (16,718,314)

Financial Transfers

Movement in Unspent Loans 22(c) 1,132,767 1,132,767 (1,033,426)

Movement in Unspent Grants 2(c) (11,013,302) 3,425,382 (292,798)

Transfers to Reserves (Restricted Assets) 12 (15,763,205) (15,049,783) (9,150,072)

Transfers from Reserves (Restricted Assets) 12 6,529,193 6,860,433 6,533,238

Surplus(deficiency) before general rates (31,620,687) (33,047,411) (26,438,812)

Total Amount Raised From General Rates 23 33,942,115 33,904,742 32,436,743Net Current Assets as June 30 c/fwd - surplus (deficit) 24 2,321,428 857,331 5,997,937


CITY OF BUNBURY

RATE SETTING STATEMENT

Page 11


1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

(a) Basis of Preparation

Critical accounting estimates

The local government reporting entity

(b) Goods and Services Tax (GST)

(c) Cash and Cash Equivalents

In the process of reporting on the local government as a single unit, all transactions and balances between

those Funds (for example, loans and transfers between Funds) have been eliminated.

All monies held in the Trust Fund are excluded from the financial statements. A separate statement of those

monies appears at Note 20 to these financial statements.

Revenues, expenses and assets are recognised net of the amount of GST, except where the amount of GST

incurred is not recoverable from the Australian Taxation Office (ATO).

Receivables and payables are stated inclusive of GST receivable or payable. The net amount of GST recoverable

from, or payable to, the ATO is included with receivables or payables in the statement of financial position.

Cash flows are presented on a gross basis. The GST components of cash flows arising from investing or

financing activities which are recoverable from, or payable to, the ATO are presented as operating cash flows.

The financial report comprises general purpose financial statements which have been prepared in accordance

with Australian Accounting Standards (as they apply to local governments and not-for-profit entities),

Australian Accounting Interpretations, other authoritative pronouncements of the Australian Accounting

Standards Board, the Local Government Act 1995 and accompanying regulations. Material accounting policies

which have been adopted in the preparation of this financial report are presented below and have been

consistently applied unless stated otherwise.

Except for cash flow and rate setting information, the report has been prepared on the accrual basis and is

based on historical costs, modified, where applicable, by the measurement at fair value of selected non-

current assets, financial assets and liabilities.

The preparation of a financial report in conformity with Australian 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.

All Funds through which the City controls resources to carry on its functions have been included in the financial

statements forming part of this financial report.

CITY OF BUNBURY

NOTES TO AND FORMING PART OF THE FINANCIAL REPORT


Cash and cash equivalents include cash on hand, cash at bank, deposits available on demand with banks and

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 reported as short term borrowings in current liabilities in the statement of financial

position.

Page 12

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

(d) Trade and Other Receivables

(e) Inventories

General

Land held for sale

(f) Fixed Assets

Mandatory requirement to revalue non-current assets

Relevant disclosures, in accordance with the requirements of Australian Accounting Standards, have been

made in the financial report as necessary.

During the year ended 30 June 2013, the City commenced the process of adopting Fair Value in accordance

with the Regulations.

Whilst the amendments initially allowed for a phasing in of fair value in relation to fixed assets over three

years, as at 30 June 2015 all non-current assets were carried at Fair Value in accordance with the requirements.

Thereafter, each asset class must be revalued in accordance with the regulatory framework established and the

City revalues its asset classes in accordance with this mandatory timetable.

Inventories are measured at the lower of cost and net realisable value.

Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of

completion and the estimated costs necessary to make the sale.

Land held for development and sale is valued at the lower of cost and net realisable value. Cost includes the

cost of acquisition, development, borrowing costs and holding costs until completion of development. Finance

costs and holding charges incurred after development is completed are expensed.

Gains and losses are recognised in profit or loss at the time of signing an unconditional contract of sale if

significant risks and rewards, and effective control over the land, are 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 the Council’s

intentions to release for sale.

Receivables expected to be collected within 12 months of the end of the reporting period are classified as

current assets. All other receivables are classified as non-current assets.

Collectability of trade and other receivables is reviewed on an ongoing basis. Debts that are known to be

uncollectible are written off when identified. An allowance for doubtful debts is raised when there is objective

evidence that they will not be collectible.

Each class of fixed assets within either property, plant and equipment or infrastructure, is carried at cost or fair

value as indicated less, where applicable, any accumulated depreciation and impairment losses.

Effective from 1 July 2012, the Local Government (Financial Management) Regulations were amended and the

measurement of non-current assets at Fair Value became mandatory.

CITY OF BUNBURY



Trade and other receivables include amounts due from ratepayers for unpaid rates and service charges and

other amounts due from third parties for goods sold and services performed in the ordinary course of business.

Page 13


(f) Fixed Assets (Continued)

Land under control

Initial recognition and measurement between mandatory revaluation dates

Revaluation

Land under roads

Consequently, any land under roads acquired on or after 1 July 2008 is not included as an asset of the City.

Increases in the carrying amount arising on revaluation of assets are credited to a revaluation surplus in equity.

Decreases that offset previous increases of the same asset are recognised against revaluation surplus directly in

equity. All other decreases are recognised in profit or loss.

In Western Australia, all land under roads is Crown Land, the responsibility for managing which, is vested in the

local government.

Effective as at 1 July 2008, Council elected not to recognise any value for land under roads acquired on or

before 30 June 2008. This accords with the treatment available in Australian Accounting Standard AASB 1051

Land Under Roads and the fact Local Government (Financial Management) Regulation 16(a)(i) prohibits local

governments from recognising such land as an asset.

In respect of land under roads acquired on or after 1 July 2008, as detailed above, Local Government (Financial

Management) Regulation 16(a)(i) prohibits local governments from recognising such land as an asset.

Whilst such treatment is inconsistent with the requirements of AASB 1051, Local Government (Financial

Management) Regulation 4(2) provides, in the event of such an inconsistency, the Local Government (Financial

Management) Regulations prevail.

In accordance with Local Government (Financial Management) Regulation 16(a), the City was required to

include as an asset (by 30 June 2013), Crown Land operated by the local government as a golf course,

showground, racecourse or other sporting or recreational facility of State or Regional significance.

Upon initial recognition, these assets were recorded at cost in accordance with AASB 116. They were then classified as Land and revalued along with other land in accordance with the other policies detailed in this Note.

All assets are initially recognised at cost and subsequently revalued in accordance with the mandatory

measurement framework detailed above.

In relation to this initial measurement, cost is determined as the fair value of the assets given as consideration

plus costs incidental to the acquisition. For assets acquired at no cost or for nominal consideration, cost is

determined as fair value at the date of acquisition. The cost of non-current assets constructed by the City

includes the cost of all materials used in construction, direct labour on the project and an appropriate

proportion of variable and fixed overheads.

Individual assets acquired between initial recognition and the next revaluation of the asset class in accordance

with the mandatory measurement framework detailed above, are carried at cost less accumulated depreciation

as management believes this approximates fair value. They will be subject to subsequent revaluation at the

next anniversary date in accordance with the mandatory measurement framework detailed above.

CITY OF BUNBURY



Page 14


(f) Fixed Assets (Continued)

Depreciation

(a) Restated proportionately with the change in the gross carrying amount of the asset so that the carrying

amount of the asset after revaluation equals its revalued amount; or

(b) Eliminated against the gross carrying amount of the asset and the net amount restated to the revalued

amount of the asset.

Major depreciation periods used for each class of depreciable asset are:

Buildings 10 to 80 years

Furniture and Fittings 7 to 13 years

Equipment 4 to 60 years

Plant and Vehicles 4 to 30 years

Arts and Culture 4 to 100 years

Road Formation Not Depreciated

Road Pavement 75 years

Road Seal

- aggregate seals 40 years

- asphalt surfaces 45 years

Signs 12 years

Kerb and Gutter 75 years

Stormwater 20 to 100 years

Open Space Assets 5 to 100 years

Carparks Pavement 75 years

Carparks Seal

- aggregate seals 40 years

- asphalt surfaces 45 years

Pathways 20 to 60 years

Capitalisation threshold

Gains and losses on disposals are determined by comparing proceeds with the carrying amount. These gains

and losses are included in the statement of comprehensive income in the period in which they arise.

Capitalisation thresholds are determined on an asset class basis as outlined in Council's asset management

plans.

The depreciable amount of all fixed assets including buildings but excluding freehold land, are depreciated on a

straight-line basis over the individual asset’s useful life from the time the asset is held ready for use. Leasehold

improvements are depreciated over the shorter of either the unexpired period of the lease or the estimated

useful life of the improvements.

When an item of property, plant and equipment is revalued, any accumulated depreciation at the date of the

revaluation is treated in one of the following ways:

The assets residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each

reporting period.

An asset's carrying amount is written down immediately to its recoverable amount if the asset's carrying

amount is greater than its estimated recoverable amount.


CITY OF BUNBURY


Page 15


(g) Fair Value of Assets and Liabilities

Fair value hierarchy

Level 1

Level 2

Level 3

Measurements based on unobservable inputs for the asset or liability.

The fair values of assets and liabilities that are not traded in an active market are determined using one or

more valuation techniques. These valuation techniques maximise, to the extent possible, the use of observable

market data. If all significant inputs required to measure fair value are observable, the asset or liability is

included in Level 2. If one or more significant inputs are not based on observable market data, the asset or

liability is included in Level 3.

To the extent possible, market information is extracted from either the principal market for the asset or liability

(i.e. the market with the greatest volume and level of activity for the asset or liability) or, in the absence of

such a market, the most advantageous market available to the entity at the end of the reporting period (i.e.

the market that maximises the receipts from the sale of the asset after taking into account transaction costs

and transport costs).

For non-financial assets, the fair value measurement also takes into account a market participant’s ability to

use the asset in its highest and best use or to sell it to another market participant that would use the asset in its

highest and best use.

AASB 13 requires the disclosure of fair value information by level of the fair value hierarchy, which categorises

fair value measurement into one of three possible levels based on the lowest level that an input that is

significant to the measurement can be categorised into as follows:

Measurements based on quoted prices (unadjusted) in active markets for identical assets or liabilities that the

entity can access at the measurement date.

Measurements based on inputs other than quoted prices included in Level 1 that are observable for the asset

or liability, either directly or indirectly.

When performing a revaluation, the City uses a mix of both independent and management valuations using the

following as a guide:

Fair Value is the price that the City would receive to sell the asset or would have to pay to transfer a liability, in

an orderly (i.e. unforced) transaction between independent, knowledgeable and willing market participants at

the measurement date.

As fair value is a market-based measure, the closest equivalent observable market pricing information is used

to determine fair value. Adjustments to market values may be made having regard to the characteristics of the

specific asset or liability. The fair values of assets that are not traded in an active market are determined using

one or more valuation techniques. These valuation techniques maximise, to the extent possible, the use of

observable market data.



CITY OF BUNBURY

Page 16


(g) Fair Value of Assets and Liabilities (Continued)

Valuation techniques

Market approach

Income approach

Cost approach

(h) Financial Instruments

Initial recognition and measurement

Classification and subsequent measurement

Amortised cost is calculated as:

(a) the amount in which the financial asset or financial liability is measured at initial recognition;

The City selects a valuation technique that is appropriate in the circumstances and for which sufficient data is

available to measure fair value. The availability of sufficient and relevant data primarily depends on the specific

characteristics of the asset or liability being measured. The valuation techniques selected by the City are

consistent with one or more of the following valuation approaches:

Valuation techniques that use prices and other relevant information generated by market transactions for

identical or similar assets or liabilities.

Valuation techniques that convert estimated future cash flows or income and expenses into a single discounted

present value.



CITY OF BUNBURY

Valuation techniques that reflect the current replacement cost of an asset at its current service capacity.

Each valuation technique requires inputs that reflect the assumptions that buyers and sellers would use when pricing the asset or liability, including assumptions about risks. When selecting a valuation technique, the City gives priority to those techniques that maximise the use of observable inputs and minimise the use of unobservable inputs. Inputs that are developed using market data (such as publicly available information on actual transactions) and reflect the assumptions that buyers and sellers would generally use when pricing the asset or liability are considered observable, whereas inputs for which market data is not available and therefore are developed using the best information available about such assumptions are considered observable.

As detailed above, the mandatory measurement framework imposed by the Local Government (Financial

Management) Regulations requires, as a minimum, all assets carried at a revalued amount to be revalued in

accordance with the regulatory framework.

Financial assets and financial liabilities are recognised when the City becomes a party to the contractual

provisions to the instrument. For financial assets, this is equivalent to the date that the City commits itself to

either the purchase or sale of the asset (i.e. trade date accounting is adopted).

Financial instruments are initially measured at fair value plus transaction costs, except where the instrument is classified at fair value through profit or loss, in which case transaction costs are expensed to profit or loss immediately.

Financial instruments are subsequently measured at fair value, amortised cost using the effective interest rate

method, or at cost.

Page 17


(h) Financial Instruments (Continued)

Classification and subsequent measurement (continued)

(b) less principal repayments and any reduction for impairment; and

(c) plus or minus the cumulative amortisation of the difference, if any, between the amount initially

recognised and the maturity amount calculated using the effective interest rate method.

(i) Financial assets at fair value through profit and loss

(ii) Loans and receivables

(iii) Held-to-maturity investments

(iv) Available-for-sale financial assets

Held-to-maturity investments are included in non-current assets, where they are expected to mature within 12

months after the end of the reporting period. All other investments are classified as non-current.

Available-for-sale financial assets are non-derivative financial assets that are either not suitable to be classified

into other categories of financial assets due to their nature, or they are designated as such by management.

They comprise investments in the equity of other entities where there is neither a fixed maturity nor fixed or

determinable payments.

They are subsequently measured at fair value with changes in such fair value (i.e. gains or losses) recognised in

other comprehensive income (except for impairment losses). When the financial asset is derecognised, the

cumulative gain or loss pertaining to that asset previously recognised in other comprehensive income is

reclassified into profit or loss.

The effective interest method is used to allocate interest income or interest expense over the relevant period

and is equivalent to the rate that discounts estimated future cash payments or receipts (including fees,

transaction costs and other premiums or discounts) through the expected life (or when this cannot be reliably

predicted, the contractual term) of the financial instrument to the net carrying amount of the financial asset or

financial liability. Revisions to expected future net cash flows will necessitate an adjustment to the carrying

value with a consequential recognition of an income or expense in profit or loss.

Financial assets are classified at “fair value through profit or loss” when they are held for trading for the

purpose of short-term profit taking. Such assets are subsequently measured at fair value with changes in

carrying amount being included in profit or loss. Assets in this category are classified as current assets.

Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not

quoted in an active market and are subsequently measured at amortised cost. Gains or losses are recognised in

profit or loss.

Loans and receivables are included in current assets where they are expected to mature within 12 months

after the end of the reporting period.

Held-to-maturity investments are non-derivative financial assets with fixed maturities and fixed or

determinable payments that the City has the positive intention and ability to hold to maturity. They are

subsequently measured at amortised cost. Gains or losses are recognised in profit or loss.

CITY OF BUNBURY



Page 18


(h) Financial Instruments (Continued)

(v) Financial liabilities

Impairment

Derecognition

(i) Impairment of Assets

Classification and subsequent measurement (continued)

Available-for-sale financial assets are included in current assets where they are expected to be sold within 12 months after the end of the reporting period. All other available-for-sale financial assets are classified as non-

current.

Non-derivative financial liabilities (excluding financial guarantees) are subsequently measured at amortised

cost. Gains or losses are recognised in profit or loss.

CITY OF BUNBURY



A financial asset is deemed to be impaired if, and only if, there is objective evidence of impairment as a result

of one or more events (a “loss event”) having occurred, which will have an impact on the estimated future cash

flows of the financial asset(s).

In the case of available-for-sale financial assets, a significant or prolonged decline in the market value of the

instrument is considered a loss event. Impairment losses are recognised in profit or loss immediately. Also, any

cumulative decline in fair value previously recognised in other comprehensive income is reclassified to profit or

loss at this point.

In the case of financial assets carried at amortised cost, loss events may include: indications that the debtors or

a group of debtors are experiencing significant financial difficulty, default or delinquency in interest or principal

payments; indications that they will enter bankruptcy or other financial reorganisation; and changes in arrears

or economic conditions that correlate with defaults.

For financial assets carried at amortised cost (including loans and receivables), a separate allowance account is

used to reduce the carrying amount of financial assets impaired by credit losses. After having taken all possible

measures of recovery, if management establishes that the carrying amount cannot be recovered by any means,

at that point the written-off amounts are charged to the allowance account or the carrying amount of impaired

financial assets is reduced directly if no impairment amount was previously recognised in the allowance

account.

Financial assets are derecognised where the contractual rights to receipt of cash flows expire or the asset is

transferred to another party whereby the City no longer has any significant continual involvement in the risks

and benefits associated with the asset.

Financial liabilities are derecognised where the related obligations are discharged, cancelled or expired. The

difference between the carrying amount of the financial liability extinguished or transferred to another party

and the fair value of the consideration paid, including the transfer of non-cash assets or liabilities assumed, is

recognised in profit or loss.

In accordance with Australian Accounting Standards the City's assets, other than inventories, are assessed at

each reporting date to determine whether there is any indication they may be impaired.

Where such an indication exists, an impairment test is carried out on the asset by comparing the recoverable

amount of the asset, being the higher of the asset's fair value less costs to sell and value in use, to the asset's

carrying amount.

Page 19


(i) Impairment of Assets (continued)

(j) Trade and Other Payables

(k) Employee Benefits

Short-term employee benefits

Other long-term employee benefits

CITY OF BUNBURY



Any excess of the asset's carrying amount over its recoverable amount is recognised immediately in profit or

loss, unless the asset is carried at a revalued amount in accordance with another Standard (e.g. AASB 116)

whereby any impairment loss of a revalued asset is treated as a revaluation decrease in accordance with that

other Standard.

For non-cash generating assets such as roads, drains, public buildings and the like, value in use is represented

by the depreciated replacement cost of the asset.

Trade and other payables represent liabilities for goods and services provided to the City prior to the end of the

financial year that are unpaid and arise when the City becomes obliged to make future payments in respect of

the purchase of these goods and services. The amounts are unsecured, are recognised as a current liability and

are normally paid within 30 days of recognition.

Provision is made for the City’s obligations for short-term employee benefits. Short-term employee benefits

are benefits (other than termination benefits) that are expected to be settled wholly before 12 months after

the end of the annual reporting period in which the employees render the related service, including wages,

salaries and sick leave. Short-term employee benefits are measured at the (undiscounted) amounts expected to

be paid when the obligation is settled.

The City’s obligations for short-term employee benefits such as wages, salaries and sick leave are recognised as

a part of current trade and other payables in the statement of financial position. The City's obligations for

employees’ annual leave and long service leave entitlements are recognised as provisions in the statement of

financial position.

Provision is made for employees’ long service leave and annual leave entitlements not expected to be settled

wholly within 12 months after the end of the annual reporting period in which the employees render the

related service. Other long-term employee benefits are measured at the present value of the expected future

payments to be made to employees. Expected future payments incorporate anticipated future wages and

salary levels, durations of service and employee departures and are discounted at rates determined by

reference to market yields at the end of the reporting period on government bonds that have maturity dates

that approximate the terms of the obligations. Any remeasurements for changes in assumptions of obligations

for other long-term employee benefits are recognised in profit or loss in the periods in which the changes

occur.

The City’s obligations for long-term employee benefits are presented as non-current provisions in its statement

of financial position, except where the City does not have an unconditional right to defer settlement for at least

12 months after the end of the reporting period, in which case the obligations are presented as current

provisions.

Page 20


(l) Borrowing Costs

(m) Provisions

(n) Leases

(o) Investment in Associates

The carrying amount of the investment includes, where applicable, goodwill relating to the associate. Any

discount on acquisition, whereby the City’s share of the net fair value of the associate exceeds the cost of

investment, is recognised in profit or loss in the period in which the investment is acquired.

Profits and losses resulting from transactions between the City and the associate are eliminated to the extent

of the City’s interest in the associate.

When the City’s share of losses in an associate equals or exceeds its interest in the associate, the City

discontinues recognising its share of further losses unless it has incurred legal or constructive obligations or

made payments on behalf of the associate. When the associate subsequently makes profits, the City will

resume recognising its share of those profits once its share of the profits equals the share of losses not

recognised.

Finance leases are capitalised recording an asset and a liability at the lower amounts equal to the fair value of

the leased property or the present value of the minimum lease payments, including any guaranteed residual

values. Lease payments are allocated between the reduction of the lease liability and the lease interest

expense for the period.

Leased assets are depreciated on a straight line basis over the shorter of their estimated useful lives or the

lease term.

Lease payments for operating leases, where substantially all the risks and benefits remain with the lessor, are

charged as expenses in the periods in which they are incurred.

Lease incentives under operating leases are recognised as a liability and amortised on a straight line basis over

the life of the lease term.

An associate is an entity over which the City has significant influence. Significant influence is the power to

participate in the financial operating policy decisions of that entity but is not control or joint control of those

policies. Investments in associates are accounted for in the financial statements by applying the equity method

of accounting, whereby the investment is initially recognised at cost and adjusted thereafter for the post-

acquisition change in the City’s share of net assets of the associate. In addition, the City's share of the profit or

loss of the associate is included in the City’s profit or loss.

CITY OF BUNBURY



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.

Provisions are recognised when the City has a present legal or constructive obligation, as a result of past

events, for which it is probable that an outflow of economic benefits will result and that outflow can be reliably

measured.

Provisions are measured using the best estimate of the amounts required to settle the obligation at the end of

the reporting period.

Leases of fixed assets where substantially all the risks and benefits incidental to the ownership of the asset, but

not legal ownership, are transferred to the City, are classified as finance leases.

Page 21


(p) Interests in Joint Arrangements

(q) Rates, Grants, Donations and Other Contributions

(r) Superannuation

(s) Current and Non-Current Classification

(t) Rounding Off Figures

Joint arrangements represent the contractual sharing of control between parties in a business venture where

unanimous decisions about relevant activities are required.



Joint venture operations represent arrangements whereby joint operators maintain direct interests in each

asset and exposure to each liability of the arrangement. The City’s interests in the assets, liabilities, revenue

and expenses of joint operations are included in the respective line items of the financial statements.

Information about the joint ventures is set out in Note 17.

Rates, grants, donations and other contributions are recognised as revenues when the local government

obtains control over the assets comprising the contributions.

Control over assets acquired from rates is obtained at the commencement of the rating period or, where

earlier, upon receipt of the rates.

Where contributions recognised as revenues during the reporting period were obtained on the condition that

they be expended in a particular manner or used over a particular period, and those conditions were

undischarged as at the reporting date, the nature of and amounts pertaining to those undischarged conditions

are disclosed in Note 2(c). That note also discloses the amount of contributions recognised as revenues in a

previous reporting period which were obtained in respect of the local government's operations for the current

reporting period.

The City contributes to a number of Superannuation Funds on behalf of employees. All funds to which the City

contributes are defined contribution plans.

In the determination of whether an asset or liability is current or non-current, consideration is given to the time when each asset or liability is expected to be settled. The asset or liability is classified as current if it is expected to be settled within the next 12 months, being the City’s operational cycle. In the case of liabilities where the City does not have the unconditional right to defer settlement beyond 12 months, such as vested long service leave, the liability is classified as current even if not expected to be settled within the next 12 months. Inventories held for trading are classified as current even if not expected to be realised in the next 12 months except for land held for sale where it is held as non-current based on the City's intentions to release for sale.

All figures shown in this annual financial report, other than a rate in the dollar, are rounded to the nearest

dollar.

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. Refer to note 1(o) for a description of the equity method

of accounting.

CITY OF BUNBURY

Page 22


(u) Comparative Figures

(v) Budget Comparative Figures

Where required, comparative figures have been adjusted to conform with changes in presentation for the

current financial year.

When the City applies an accounting policy retrospectively, makes a retrospective restatement or reclassifies

items in its financial statement, an additional (third) statement of financial position as at the beginning of the

preceding period in addition to the minimum comparative financial statements is presented.

Unless otherwise stated, the budget comparative figures shown in this annual financial report relate to the

current budget estimate for the relevant item of disclosure.

CITY OF BUNBURY



Page 23

1. SIGNIFICANT ACCOUNTING POLICIES (Continued)

(w) New Accounting Standards and Interpretations for Application in Future Periods

The AASB has issued a number of new and amended Accounting Standards and Interpretations that have mandatory application dates for future reporting

periods, some of which are relevant to the City.

Management's assessment of the new and amended pronouncements that are relevant to the City, applicable to future reporting periods and which have not

yet been adopted are set out as follows:

Title Issued/Compiled Applicable (1)

Impact

(i) AASB 9 Financial Instruments December 2014 1 January 2018 Nil – The objective of this Standard is to improve and simplify the

(incorporating AASB 2014-7 and approach for classification and measurement of financial assets

AASB 2014-8) compared with the requirements of AASB 139. Given the nature of

the financial assets of the City, it is not anticipated the Standard will

have any material effect.

(ii) AASB 15 Revenue from Contracts with December 2014 1 January 2017 This Standard establishes principles for entities to apply to report

Customers useful information to users of financial statements about the nature,

amount, timing and uncertainty of revenue and cash flows arising

from a contract with a customer.

The effect of this Standard will depend upon the nature of future transactions the City has with those third parties it has dealings with. It may or may not be significant.

CITY OF BUNBURY



Page 24


(w) New Accounting Standards and Interpretations for Application in Future Periods (Continued)


Impact

(iii) AASB 16 Leases February 2016 1 January 2019 Under AASB 16 there is no longer a distinction between finance and

operating leases. Lessees will now bring to account a right-to-use asset

and lease liability onto their statement of financial position for all leases.

Effectively this means the vast majority of operating leases as defined

by the current AASB 117 Leases which currently do not impact the

statement of financial position will be required to be capitalised on the

statement of financial position once AASB 16 is adopted.

Currently, operating lease payments are expensed as incurred. This will

cease and will be replaced by both depreciation and interest charges.

Based on the current number of operating leases held by the City, the

impact is not expected to be significant.

(iv) AASB 2014-3 Amendments to Australian August 2014 1 January 2016 This Standard amends AASB 11: Joint Arrangements to require the

Accounting Standards - Accounting for acquirer of an interest (both initial and additional) in a joint operation

Acquisitions of Interests in Joint Operations in which the activity constitutes a business, as defined in AASB 3:

Business Combinations, to apply all of the principles on business

[AASB 1 & AASB 11] combinations accounting in AASB 3 and other Australian Accounting

Standards except for those principles that conflict with the guidance

in AASB 11; and disclose the information required by AASB 3 and

other Australian Accounting Standards for business combinations.

Since adoption of this Standard would impact only acquisitions of

interests in joint operations on or after 1 January 2016, management

believes it is impracticable at this stage to provide a reasonable

estimate of such impact on the City's financial statements.

CITY OF BUNBURY



Page 25




Impact

(v) AASB 2014-4 Amendments to Australian August 2014 1 January 2016 This Standard amends AASB 116 and AASB 138 to establish the

Accounting Standards - Clarification of principle for the basis of depreciation and amortisation as being the

Acceptable Methods of Depreciation and expected pattern of consumption of the future economic benefits of

Amortisation an asset. It also clarifies the use of revenue-based methods to calculate

the depreciation of an asset is not appropriate nor is revenue

[AASB 116 & 138] generally an appropriate basis for measuring the consumption of the

economic benefits embodied in an intangible asset.

Given the City currently uses the expected pattern of consumption of

the future economic benefits of an asset as the basis of calculation

of depreciation, it is not expected to have a significant impact.

(vi) AASB 2014-5 Amendments to Australian December 2014 1 January 2017 Consequential changes to various Standards arising from the issuance

Accounting Standards arising from AASB 15 of AASB 15. It will require changes to reflect the impact of AASB 15.

(vii) AASB 2015-2 Amendments to Australian January 2015 1 January 2016 This Standard amends AASB 101 to provide clarification regarding

Accounting Standards – Disclosure the disclosure requirements in AASB 101. Specifically, the Standard

Initiative: Amendments to proposes narrow-focus amendments to address some of the concerns

AASB 101 expressed about existing presentation and disclosure requirements

and to ensure entities are able to use judgement when applying a

[AASB 7, 101, 134 & 1049] Standard in determining what information to disclose in their financial

statements.

This Standard also makes editorial and consequential amendments as

a result of amendments to the Standards listed in the title column.

It is not anticipated it will have any significant impact on disclosures as

they currently exist and any changes will relate to presentation.


CITY OF BUNBURY


Page 26




Impact

(viii) AASB 2015-6 Amendments to Australian March 2015 1 July 2016 The objective of this Standard is to extend the scope of AASB 124

Accounting Standards - Extending Related Related Party Disclosures to include not-for-profit sector entities.

Party Disclosures to Not-for-Profit Public

Sector Entities The Standard is expected to have a significant disclosure impact on

the financial report of the City as both Elected Members and Senior

[AASB 10, 124 & 1049] Management will be deemed to be Key Management Personnel and

resultant disclosures will be necessary.

Notes:(1)

Applicable to reporting periods commencing on or after the given date.

(x) Adoption of New and Revised Accounting Standards

During the current year, the City adopted all of the new and revised Australian Accounting Standards and Interpretations which were compiled, became

mandatory and which were applicable to its operations.

(i) AASB 2015-3 Amendments to Australian Accounting Standards arising from the withdrawal of AASB 1031 Materiality

(ii) AASB 2015-7 Amendments to Australian Accounting Standards - Fair Value Disclosures of Not-for-Profit Public Sector Entities

These new and revised Standards were:

CITY OF BUNBURY



Page 27

2. REVENUE AND EXPENSES 2016 2015

$ $

(a) The Net Result includes:

(i) Charging as an Expense:

Auditors Remuneration

- Audit Contract 36,460 22,766

- Financial Management Review 3,620 6,985

- Other Services 4,540 5,520

44,620 35,271

Depreciation

Buildings 2,567,698 2,532,664

Plant and Vehicles 859,323 921,608

Equipment 944,831 1,003,492

Furniture and Fittings 54,606 52,046

Arts and Culture 38,778 119,290

Infrastructure

3,083,953 2,885,765

1,294,196 1,300,731

1,197,473 631,293

1,030,134 1,250,747

391,969 78,443

112,969 41,048

488,489 162,619

Roads

Paths

Stormwater

Open Space

Marine

BridgesStructuresOther Infrastructure 715,793 597,576

12,780,213 11,577,322

Interest Expenses (Finance Costs)

Debentures (refer Note 22) 876,622 704,500

876,622 704,500

Rental Charges

- Operating Leases 118,908 118,947

CITY OF BUNBURY



Page 28

2. REVENUE AND EXPENSES (Continued) 2016 2015

$ $

(ii) Crediting as Revenue:

Significant Revenue

Non-Operating Grant Income 12,535,700 -

Operating Grant Income - 1,804,183

12,535,700 1,804,183

Non-Operating Grant Income

Operating Grant Income

Other revenue

Reimbursements and recoveries 1,094,598 888,104

1,094,598 888,104

2016 2016 2015


$ $ $

Interest Earnings - Operating

- Reserve Funds 1,721 9,660 7,317

- General Funds 841,803 589,700 727,251- Other Interest Revenue (refer Note 27) 396,231 357,198 364,319

1,239,755 956,558 1,098,887

Interest Earnings - Non-Operating

- Investments - Capital Grants 15,390 13,533 -

15,390 13,533 -

This significant revenue in 2014/15 relates to the Federal Assistance Grant Scheme payments received in

advance for the 2015/16 Financial Year of $804,183 and $1,000,000 received for the management of funds

for the Bunbury Marine facilities.

This significant revenue in 2015/16 of $12,535,700 is for "Transforming Bunbury's Waterfront: Koombana

Bay Revitalisation". This is a Royalties for Regions project funded by the WA State Government. Expenditure

has been budgeted over the next two financial years.



CITY OF BUNBURY

Page 29

2. REVENUE AND EXPENSES (Continued)

(b)

In order to discharge its responsibilities to the community, Council has developed a set of operational and financial

objectives. These objectives have been established both on an overall basis and for each of its broad

activities/programs.

Bunbury will continue to be recognised as the capital City of the South West region, with a strong and diverse

economy offering a safe, friendly and vibrant lifestyle with an attractive natural and built environment.

We will engage with the community to ensure we provide services and facilities that improve the quality of life of

our residents and visitors.

Objective:

To provide a decision making process for the efficient allocation of scarce resources.

Activities:

Includes the activities of members of council and the administrative support available to the council for the

provision of governance of the district. Other costs relate to the task of assisting elected members and ratepayers

on matters which do not concern specific council services.

Objective:

To collect revenue to allow for the provision of services.

Activities:

Rates, general purpose government grants and interest revenue.

Objective:

To provide services to help ensure a safer and environmentally conscious community.

Activities:

Supervision and enforcement of various local laws relating to fire prevention, animal control and other aspects of

public safety including emergency services.

Objective:

To provide an operational framework for environmental and community health.

Activities:

Inspection of food outlets and their control, provision of meat inspection services, noise control and waste disposal

compliance.

Objective:

To provide services to disadvantaged persons, the elderly, children and youth.

Activities:

Elderly person's activities and support, community services planning, disabled persons, youth services, aboriginal

issues, Meal on Wheels centre, pre-schools, other welfare and voluntary persons.

CITY OF BUNBURY



LAW, ORDER, PUBLIC SAFETY

GENERAL PURPOSE FUNDING

GOVERNANCE

Vision

Statement of Objective

Mission

HEALTH

EDUCATION AND WELFARE

Page 30


(b)

Objective:

To provide services required by the community.

Activities:

Refuse collection services, including recycling, greenwaste and hardwaste. Operation of tip facilities, administration

of the Town Planning Scheme, public amenities and urban stormwater drainage works. Protection of the

environment, coastline and waterways. Environmental planning.

Objective:

To establish and effectively manage infrastructure and resource which will help the social wellbeing of

the community.

Activities:

Maintenance of halls, recreation and cultural facilities, including sportsgrounds, parks, gardens, reserves,

playgrounds and foreshore amenities. Maintenance of boat ramps and jetties. Townscape works. Operation of the

Libraries, South West Sports Centre, Bunbury Wildlife Park, Bunbury Regional Art Gallery, Bunbury Regional

Entertainment Centre, Bunbury Museum and Heritage Centre and other cultural activities.

Objective:

To provide safe, effective and efficient transport services to the community.

Activities:

Construction and maintenance of roads, drainage, footpaths, bridges and traffic signs. Maintenance of pump

stations and road verges, strategic planning for transport and traffic flows, street lighting and street cleaning,

airport operation. Parking control and car park maintenance.

Objective:

To help promote the City and its economic wellbeing.

Activities:

Tourism and area promotion, operation of the Visitor Centre, International relationship expenses, City marketing

and economic development, implementation of building control, operation of plant nursery.

Objective:

To monitor and control council's overheads operating accounts.

Activities:

Private works operation, plant repair, public works overhead, land acquisition (including town planning schemes)

and subdivision development and sales.

OTHER PROPERTY AND SERVICES

ECONOMIC SERVICES

COMMUNITY AMENITIES

RECREATION AND CULTURE

TRANSPORT

CITY OF BUNBURY



Statement of Objective (Continued)

Page 31


(c) Conditions over Grants/Contributions Opening Closing Closing

Balance (1)

Received (2)

Expended (3)

Balance (1)

Received (2)

Expended (3)

Balance

Function/Activity 1/07/2014 2014/15 2014/15 30/06/2015 2015/16 2015/16 30/06/2016

Grant/Contribution $ $ $ $ $ $ $

Governance

Management of funds for Bunbury Marine project - 1,000,214 - 1,000,214 19,539 (100,000) 919,753

Sister Cities Annual Conference 20,760 - (20,760) - - - -

Law, Order and Public Safety

SW Local Government Emergency Management 15,071 1,423 - 16,494 - (16,494) -

Animal Care Facility Design 2,709 - - 2,709 - (2,709) -

Animal Care Facility Construction 150,000 - (71,937) 78,063 - (78,063) -

Design and construct Bunbury SES headquarters - 1,086,513 - 1,086,513 - (739,885) 346,628

Purchase and install CCTV cameras at Queens Gardens - 25,000 - 25,000 - (25,000) -

Desex in the City Cat Sterilisation Program 5,194 - (5,194) - - - -

Education and Welfare

Age Friendly Communities Strategic Plan - 10,000 - 10,000 - (1,978) 8,022

Early Years Initiatives 12,969 - (12,969) - - - -

Community capacity waterwise kitchen gardens - - - - 29,194 (12,336) 16,858

Disability access and inclusion plans/MARCIA Induction - - - - 10,000 (6,503) 3,497

Community Amenities

Campus Precinct Study 5,715 - - 5,715 - - 5,715

Waste Management Education 12,265 - - 12,265 - (7,837) 4,428

Refurbish Old Railway Station Toilets 20,000 - (20,000) - - - -

Koombana Beach Toilet Block 347,633 - (347,633) - - - -

Recreation and Culture

Hay Park South Multisports Pavilion 548,415 1,000,000 (548,415) 1,000,000 - (1,000,000) -

Shorelines Cultural Program 4,200 - - 4,200 - - 4,200

Heritage Interpretation Signage for King Cottage 23,734 - (11,867) 11,867 - (11,867) -

CITY OF BUNBURY



Page 32



Balance (1)

Received (2)

Expended (3)

Balance (1)

Received (2)

Expended (3)

Balance



Recreation and Culture (continued)

Construct heritage interpretation, Koombana Bay - 71,179 - 71,179 - - 71,179

Construct heritage interpretation, Koombana Bay - - - - 12,548 - 12,548

Deliver South West Sports Hall of Fame project - 5,000 - 5,000 - - 5,000

SWSC Vacation Care Program 12,319 - (10,334) 1,985 - - 1,985

Graeme Bricknell Music Shell - 9,500 - 9,500 - (9,500) -

Develop 'The Classroom' - Museum and Heritage Centre - 38,000 - 38,000 - (9,477) 28,523

Jetty Heritage Interpretation Project 77,400 - (77,400) - - - -

Local Studies 4,000 - (4,000) - - - -

Construct heritage fishing and crabbing platform - - - - 94,091 - 94,091

Install accessible ramp at Koombana Bay - - - - 28,842 - 28,842

Expand and upgrade Koombana Bay Foreshore - - - - 12,535,700 - 12,535,700

Support SWDC vacation care program - - - - 14,948 (125) 14,823

Renew and revitalise SWSC (CPRP) - - - - 32,000 (15,270) 16,730

Deliver 'Aqua Walking' program - - - - 5,000 (1,890) 3,110

Interpretative signage at Katherine Chauhan Reserve - - - - 5,640 (1,545) 4,095

Transport

Parade Road Intersection Upgrade Design 12,335 - - 12,335 - - 12,335

Construct roundabout at Jeffrey/Vittoria Roads - 138,210 - 138,210 - (138,210) -

Reconstruct embankment - Koombana Drive - 51,114 - 51,114 - (22,620) 28,494

Reconstruct embankment - Koombana Drive - - - - 191,515 - 191,515

Upgrade street light poles Clifton Street - 3,102 - 3,102 - (3,102) -

Roadwise - "M8 the call can W8" campaign - 2,922 - 2,922 - (2,922) -

Blair and Mangles Intersection Traffic Signals 68,653 - (68,653) - - - -

Koombana Bay Rail Bridge Walkway 25,000 - (25,000) - - - -


CITY OF BUNBURY


Page 33



Balance (1)

Received (2)

Expended (3)

Balance (1)

Received (2)

Expended (3)

Balance



Transport (Continued)

Roads to Recovery 68,162 - (68,162) - - - -

Mangles Street Reseal 4,221 - (4,221) - - - -

Spencer Street Reseal 95,705 - (95,705) - - - -

Upgrade Adam Rd Primary School carpakr - - - - 215,000 (38,075) 176,925

Traffic control signals - Sandridge/Pennant - - - - 400,000 (395,935) 4,065

Reconstruct Pennant Road - - - - 483,877 (453,877) 30,000

Picton Road and Forrest Ave Intersection Upgrade 17,940 - (17,940) - - - -

Victoria and Princep Street Intersection 13,560 - (13,560) - - - -

Economic Services

Support Bunbury Hotel investment analysis - - - - 35,000 - 35,000

Other Property and Services

Prepare Withers Local Area Plan - 4,371 - 4,371 - (4,371) -

State Government Compensation 1,730,000 - (1,730,000) - - - -

3,297,960 3,446,548 (3,153,750) 3,590,758 14,112,894 (3,099,591) 14,604,061

Notes:

(1) - Grants/Contributions recognised as revenue in a previous reporting period which were not expended at the close of that previous reporting period.

(2) - New grants/contributions which were recognised as revenues during the reporting period and which has not yet been fully expended in the manner specified by the

contributor.

(3) - Grants/contributions which had been recognised as revenues in a previous reporting period or received in the Current reporting period and which were expended in the

current reporting period in the manner specified by the contributor.

CITY OF BUNBURY



Page 34

Note 2016 2015

3. CASH AND CASH EQUIVALENTS $ $

Unrestricted 7,886,457 10,757,292

Restricted 31,135,655 12,021,109

39,022,112 22,778,401

Unspent Grants 14,604,060 3,590,758

Unspent Loans - 1,132,767

Cash Backed Reserves

ACDI Equipment Replacement Program 587,895 520,212

Airport 31,178 -

Asset Management and Renewal 4,447,972 950,000

Building Restoration and Maintenance 238,254 40,000

Bunbury Museum and Heritage Centre 62,438 62,318

Canal Management 444,146 405,760

CBD Contribution Parking - 21,899

Central Traffic Area (2) - 3,973

Central Traffic Area (3) - 65,028

City Arts Collection 38,984 36,107

City of Bunbury General Parking 2,083,926 1,398,629

College Grove Subdivision Amended Joint Venture 32,818 94,854

Depot Construction 1,585,182 158,182

Disaster Relief Fund - (City of Bunbury) 100,000 90,000

Dual Use Path Upgrade Contributions 59,746 59,746

Employee Entitlements and Insurance 764,562 -

Environmental 195,057 70,795

Hay Park Regional Athletics Track 300,665 230,665

Heritage Building Maintenance 27,500 -

Land Subdivision and Development 340,723 90,723

Local Planning Policy Framework 50,000 -

Marlston Hill TV Aerial Network - 2,434

Meat Inspection 73,983 9,900

Plant and Equipment 323,327 50,000

Public Art 135,333 135,333

Recreation Centre Development - 25,046

Refuse Collection and Waste Minimisation 3,544,134 1,943,704

Regional Museum 3,442 3,442

Road Upgrade Contributions 153,730 153,730

Town Planning Act Section 20A 456,222 387,579

Town Planning Scheme Land Acquisition and Compensation 135,000 135,000

Withers 315,379 152,525

31,135,655 12,021,109

CITY OF BUNBURY



The following restrictions have been imposed by regulations or other externally imposed requirements:

Page 35

4. INVESTMENTS

To manage cash flow requirements and maximise return, funds have been invested in:

Term deposits with the following financial institutions:

- ANZ Bank

- Bankwest

- Commonwealth Bank of Australia

- National Australia Bank

- Westpac Banking Corporation

On-call Cash deposit funds with:

- Commonwealth Bank of Australia

- WA Treasury Corporation

Invested Funds

2016 2015

Investment Type Term $ $

ANZ Term Deposit Short Term - 8,500,000

Bankwest Short Term 29,666 -

Commonwealth Bank of Australia Term Deposit Short Term - 3,000,000

National Australia Bank Term Deposit Short Term 22,447,979 6,028,727

Westpac Banking Corporation Short Term 7,885,883 -

Commonwealth Bank of Australia On-Call Fund Oncall 1,500,000 2,250,000

WA Treasury Corporation On-Call Fund Oncall 12,505,452 1,000,214

44,368,980 20,778,941

5. TRADE AND OTHER RECEIVABLES

Current

Rates Outstanding 811,135 712,038

Sundry Debtors 534,219 680,616

GST Receivable - 202,697

Loans - Clubs/Institutions 193,991 168,272

Prepayments and Accruals 655,460 509,755

Infringements 463,292 357,379

2,658,097 2,630,757

Non-Current

Rates Outstanding - Pensioners 473,153 450,113Deferred Debtors 58,079 11,289

Loans - Clubs/Institutions 1,270,084 1,138,622

1,801,316 1,600,024

CITY OF BUNBURY



Funds surplus to the City's daily operating requirements, and restricted funds, are invested with approved

financial institutions.

Page 36

6. INVENTORIES 2016 2015

$ $

Current

Construction Materials and Fuel 18,449 21,760

Bunbury Visitor Information Centre Stock Held for Sale 5,204 6,199

Bunbury Wildlife Park Stock Held for Sale 15,675 12,003

South West Sports Centre Stock Held for Sale 12,962 22,104

52,290 62,066


CITY OF BUNBURY


Page 37

2016 2015

$ $

7. (a) PROPERTY, PLANT AND EQUIPMENT

Land

- Independent Valuation 2016 - Level 2 109,847,900 -

- Independent Valuation 2013 - Level 2 - 102,126,500

- Additions after valuation - cost - 3,678,358109,847,900 105,804,858

Buildings

- Independent Valuation 2016 - Level 3 126,025,800 -

- Independent Valuation 2013 - Level 3 - 107,207,200

- Additions after valuation - cost - 17,672,837

Less: Accumulated Depreciation - (5,098,469)

126,025,800 119,781,568

Plant and Vehicles

- Independent and Management Valuation 2016 - Level 2 5,407,063 -

- Management Valuation 2013 - Level 2 - 6,025,421

- Additions after valuation - cost - 967,553

Less: Accumulated Depreciation - (1,762,980)

5,407,063 5,229,994

Equipment

- Management Valuation 2014 - Level 2 3,545,035 3,545,035

- Additions after valuation - cost 1,308,370 988,479

Less: Accumulated Depreciation (2,054,246) (1,114,291)

2,799,160 3,419,223

Furniture and Fittings

- Management Valuation 2015 - Level 2 254,571 254,571

- Additions after valuation - cost 11,241 -

Less: Accumulated Depreciation (54,606) -

211,206 254,571

Arts and Culture

- Management Valuation 2015 - Level 3 2,201,400 2,201,400

- Additions after valuation - cost 12,123 -

Less: Accumulated Depreciation (38,778) -

2,174,746 2,201,400

CITY OF BUNBURY



Page 38

2016 2015

$ $

7. (a) PROPERTY, PLANT AND EQUIPMENT (Continued)

Capital Works in Progress

Land 3,353 -

Buildings 1,067,607 1,312,276

Plant and Vehicles - 19,822

Equipment 18,132 20,958

Furniture and Fittings 109,492 69,443

1,198,584 1,422,499

247,664,458 238,114,113

The fair value of property, plant and equipment is determined at least every three years in accordance with

legislative requirements. Additions since the date of valuation are shown as cost, given they were acquired at

arms length and any accumulated depreciation reflects the usage of service potential, it is considered the

recorded written down value approximates fair value. At the end of each intervening period the valuation is

reviewed and where appropriate the fair value is updated to reflect current market conditions. This process

is considered to be in accorandnce with Local Government (Financial Management) Regulations 17A(2),

which requires property, plant and equipment to be shown at fair value.

CITY OF BUNBURY



Page 39

7. PROPERTY, PLANT AND EQUIPMENT

(b) Movements in Carrying Amounts

Movement in the carrying amounts of each class of property, plant and equipment between the beginning and the end of the current financial year.

Land Buildings

Plant and

Vehicles Equipment

Furniture

and Fittings

Arts and

Culture

Capital

Works in

Progress Total

$ $ $ $ $ $ $ $

Balance at the beginning of the

year105,804,858 119,781,568 5,229,994 3,419,223 254,571 2,201,400 1,422,499 238,114,113

Additions 58,919 4,030,951 1,113,551 312,717 11,241 12,123 1,126,871 6,666,373

Transfers from Work in Progress - 1,063,277 26,467 20,958 - - (1,110,702) -

Internal Re-classifications - - - - - - (240,084) (240,084)

(Disposals) (168,182) - (476,186) (8,908) - - - (653,276)

Revaluation - Increments 4,152,305 3,717,703 372,561 - - - - 8,242,569

Revaluation - Decrements - - - - - - - -

Impairment (Loss) / Reversals - - - - - - - -

Depreciation Expense - (2,567,698) (859,323) (944,831) (54,606) (38,778) - (4,465,237)

Carrying amount at the end of

year109,847,900 126,025,800 5,407,063 2,799,160 211,206 2,174,745 1,198,584 247,664,458

CITY OF BUNBURY



Page 40

7. PROPERTY, PLANT AND EQUIPMENT

(c) Fair Value Measurements

Asset ClassFair Value

HierarchyValuation Technique

Basis of

valuation

Date of last

ValuationInputs Used

Land 2

Sales Comparison (Market) approach

using recent observable market data for

similar properties

Independent

Registered ValuersJune 2016 Price per hectare

Buildings 3

Improvements to land valued using cost

approach using depreciated replacement

cost and Market approach using recent

observable market data for similar

properties

Independent

Registered ValuersJune 2016

Improvements to land using construction costs and

current condition (Level 2), residual values and remaining

useful life assessments (Level 3) inputs

Plant and Vehicles

- Independent valuation 2016 2



similar assets

Independent

Registered ValuersJune 2016 Market Price per item

- Management valuation 2016 3Market approach and Cost approach using

depreciated replacement cost

Management

ValuationJune 2016

Purchase costs and current condition (Level 2), residual

values and remaining useful life assessments (Level 3)

inputs

Equipment 2



similar assets

Management

ValuationJune 2014 Price per item

Furniture and Fittings 2Cost approach using depreciated

replacement cost

Management

ValuationJune 2015



inputs

Arts and Culture

- Management valuation 2015 2Market approach using recent observable

market data for similar art work

Independent

Registered ValuersJune 2015 Price per item

- Management valuation 2015 3

Cost approach using depreciated

replacement cost for art and culture

assets excluding art collections and public

art

Management

ValuationJune 2015



inputs

CITY OF BUNBURY



Level 3 inputs are based on assumptions with regards to future values and patterns of consumption utilising current information. If the basis of these assumptions were varied, they have

the potential to result in a significantly higher or lower fair value measurement.

During the period there were no changes in the valuation techniques used by the local government to determine the fair value of property, plant and equipment using either level 2 or level

3 inputs.

Page 41

2016 2015

$ $

8. (a) INFRASTRUCTURE

Roads

- Management Valuation 2016 - Level 3 130,430,520 -


130,430,520 128,380,819

Paths



44,424,798 46,917,734

Stormwater



55,889,915 53,933,785

Open Space



36,164,343 34,076,608

Marine



6,953,811 6,918,591

Structures



19,989,795 14,525,162

Bridges



6,437,251 6,501,220

Other Infrastructure



5,611,129 7,103,058

CITY OF BUNBURY



Page 42

2016 2015

$ $

8. (a) INFRASTRUCTURE (Continued)

Capital Works in Progress

Roads 655,647 1,278,716

Paths 97,168 -

Stormwater 450,534 243,178

Open Space - 64,221

Marine 33,345 33,345

Structures 7,632 20,000

Other Infrastructure - 31,653

1,244,327 1,671,113

307,145,888 300,028,090

The fair value of infrastructure is determined at least every three years in accordance with

legislative requirements. Additions since the date of valuation are shown as cost, given they were

acquired at arms length and any accumulated depreciation reflects the usage of service potential,

it is considered the recorded written down value approximates fair value. At the end of each

intervening period the valuation is reviewed and where appropriate the fair value is updated to

reflect current market conditions. This process is considered to be in accordance with Local

Government (Financial Management) Regulations 17A(2) , which requires infrastructure to be

shown at fair value.


CITY OF BUNBURY


Page 43

8. INFRASTRUCTURE (Continued)

(b) Movements in Carrying Amounts

Balance as at

the Beginning of

the Year

2014/15 Work

in Progress

Capitalised Additions (Disposals)

Internal Re-

Classifications

Revaluation

Increments/

(Decrements)

Impairment

(Losses)/

Reversals

Depreciation

Expense

Carrying

Amount at the

End of Year

$ $ $ $ $ $ $ $ $

Roads 128,380,819 1,177,787 2,537,496 - - 1,418,372 - (3,083,953) 130,430,520

Paths 46,917,734 - 447,703 (230,134) - (1,416,309) - (1,294,196) 44,424,798

Stormwater 53,933,785 - 531,050 (169,973) - 2,792,526 - (1,197,473) 55,889,915

Open Space 34,076,608 64,221 278,838 (75,242) - 2,914,272 (64,221) (1,030,134) 36,164,343

Marine 6,918,591 - 253,772 - - 173,417 - (391,969) 6,953,811

Structures 14,525,162 20,000 339,418 (155,136) - 5,748,840 - (488,489) 19,989,795

Bridges 6,501,220 - - - - 49,000 - (112,969) 6,437,251

Other Infrastructure 7,103,058 300,239 1,241,896 (61,238) - (700,399) (1,556,634) (715,793) 5,611,129

Capital Works in

Progress1,671,114 (1,562,247) 831,155 - 240,084 - 64,221 - 1,244,327

300,028,090 - 6,461,328 (691,722) 240,084 10,979,718 (1,556,634) (8,314,976) 307,145,888

CITY OF BUNBURY



Page 44

8. INFRASTRUCTURE (Continued)

(c) Fair Value Measurements

Asset ClassFair Value

HierarchyValuation Technique

Basis of

valuation

Date of last

ValuationInputs Used

Roads 3Cost approach using depreciated

replacement cost

Management

ValuationJune 2016

Construction costs and current condition (Level 2), residual values

and remaining useful life assessments (Level 3) inputs

Paths 3Cost approach using depreciated

replacement cost

Management

ValuationJune 2016



Stormwater 3Cost approach using depreciated

replacement cost

Management

ValuationJune 2016



Open Space 3Cost approach using depreciated

replacement cost

Management

ValuationJune 2016



Marine 3Cost approach using depreciated

replacement cost

Management

ValuationJune 2016



Structures 3Cost approach using depreciated

replacement cost

Management

ValuationJune 2016



Bridges 3Cost approach using depreciated

replacement cost

Management

ValuationJune 2016



Other Infrastructure 3Cost approach using depreciated

replacement cost

Management

ValuationJune 2016



CITY OF BUNBURY



Level 3 inputs are based on assumptions with regards to future values and patterns of consumption utilising current information. If the basis of these assumptions were

varied, they have the potential to result in a significantly higher or lower fair value measurement.

During the period there were no changes in the valuation techniques used to determine the fair value of infrastructure using level 3 inputs.

Page 45

2016 2015

$ $

9. TRADE AND OTHER PAYABLES

Current

Sundry Creditors 2,233,822 1,875,165

Accrued Interest on Loans 77,518 87,230

Accrued Salaries and Wages 168,915 920,244

Deposits and Prepayments 505,534 494,862

Income Received in Advance 727,869 572,717

GST Payable 891,583 -

4,605,240 3,950,218

Non-Current

College Grove Subdivision Profit Share 16,034 57,393

16,034 57,393

10. LONG-TERM BORROWINGS

Current

Secured by Floating Charge Debentures 2,234,229 2,216,687

2,234,229 2,216,687

Non-Current

Secured by Floating Charge Debentures 14,046,263 15,629,540

14,046,263 15,629,540

Total Long-Term Borrowings 16,280,492 17,846,227

Additional detail on borrowings is provided in Note 22.

11. PROVISIONS

Current

Annual Leave 1,690,125 1,736,923

Long Service Leave 1,739,551 1,518,305

RDO 33,635 77,593

Purchased Leave (470) 865

3,462,840 3,333,686

Non-Current

Long Service Leave 427,869 474,295

Total Provisions 3,890,708 3,807,981

Opening Balance

as at Provision as at

01-Jul-15 Movements 30-Jun-16

$ $ $

Annual Leave 1,736,923 (46,798) 1,690,125

Long Service Leave 1,992,600 174,819 2,167,419

RDO 77,593 (43,959) 33,635

Purchased Leave 865 (1,336) (470)

3,807,981 82,726 3,890,708

CITY OF BUNBURY



Page 46

2016 2016 2015


$ $ $

12. RESERVES - CASH BACKED

ACDI Equipment Replacement Program

Opening Balance 520,212 434,118 434,118

Amount Set Aside / Transfer to Reserve 92,427 100,300 91,255

Amount Used / Transfer from Reserve (24,744) (10,000) (5,161)

587,895 524,418 520,212

Airport

Opening Balance - - -

Amount Set Aside / Transfer to Reserve 57,496 217,786 -

Amount Used / Transfer from Reserve (26,318) (33,300) -

31,178 184,486 -

Asset Management and Renewal

Opening Balance 950,000 850,000 850,000

Amount Set Aside / Transfer to Reserve 3,660,244 3,327,773 100,000


4,447,972 4,077,773 950,000

Building Restoration and Maintenance

Opening Balance 40,000 - -Amount Set Aside / Transfer to Reserve 250,000 250,000 40,000


238,254 180,000 40,000

Bunbury Museum and Heritage Centre

Opening Balance 62,318 30,500 30,500

Amount Set Aside / Transfer to Reserve 20,000 - 31,818

Amount Used / Transfer from Reserve (19,880) (36,000) - 62,438 (5,500) 62,318

Canal Management

Opening Balance 405,760 353,801 353,800



444,146 401,378 405,759

Purpose: To receipt specific area rating from the Pelican Point Canal Development to provide for the ongoing

management and maintenance of the canal residential and commercial area

Purpose: To provide funding for the Museum

Purpose: For the purchase and upgrade of Council buildings

Purpose: To provide funding for future asset management and renewal programs and projects

Purpose: For the Purchase and upgrade of equipment used by ACDI

CITY OF BUNBURY



Purpose: To receipt funds from airport leases for the future provision of asset management and expansion

projects at the airport

Page 47

2016 2016 2015


$ $ $

12. RESERVES - CASH BACKED (Continued)

CBD Contribution Parking

Opening Balance 21,899 21,899 21,899

Amount Set Aside / Transfer to Reserve - - -Amount Used / Transfer from Reserve (21,899) (21,899) -

- - 21,899

Central Traffic Area (2)

Opening Balance 3,973 3,973 3,973

Amount Set Aside / Transfer to Reserve - - -Amount Used / Transfer from Reserve (3,973) (3,973) -

- - 3,973

Central Traffic Area (3)

Opening Balance 65,028 65,028 65,028

Amount Set Aside / Transfer to Reserve - - -


- - 65,028

City Arts Collection

Opening Balance 36,107 28,213 28,213

Amount Set Aside / Transfer to Reserve 2,877 - 7,894

Amount Used / Transfer from Reserve - - -

38,984 28,213 36,107

City of Bunbury General Parking

Opening Balance 1,398,629 683,055 683,054

Amount Set Aside / Transfer to Reserve 2,174,620 2,036,095 2,210,610

Amount Used / Transfer from Reserve (1,489,323) (1,558,307) (1,495,035)

2,083,927 1,160,843 1,398,629


Purpose: To fund Council's general parking motor vehicle parking requirements within the City of Bunbury

Purpose: For the Purchase and upgrade of Council Art Collections

Purpose: To receipt funds from Council's specified area rate on the Central Traffic Area for the future provision of

car parking, road improvements and traffic management measures to benefit the Central Traffic Area

Purpose: To receipt funds from Council's specified area rate on the Central Traffic Area for the future provision of

car parking, road improvements and traffic management measures to benefit the Central Traffic Area

Purpose: To receipt contributions from developers within the CBD other than from the specified area parking

reserve fund to provide motor vehicle parking in the CBD

CITY OF BUNBURY


Page 48

2016 2016 2015


$ $ $


Opening Balance - 194,868 194,868


Amount Used / Transfer from Reserve - - (194,868)

- 194,868 -

College Grove Subdivision Amended Joint Venture

Opening Balance 94,854 - -

Amount Set Aside / Transfer to Reserve 1,721 1,229,374 202,184


32,818 1,126,410 94,854

Depot Construction

Opening Balance 158,182 158,182 158,182

Amount Set Aside / Transfer to Reserve 1,427,000 692,000 -


1,585,182 850,182 158,182

Disaster Relief Fund - (City of Bunbury)

Opening Balance 90,000 65,000 65,000



100,000 75,000 90,000

Dual Use Path Upgrade Contributions

Opening Balance 59,746 59,746 59,746



59,746 59,746 59,746

Employee Entitlements and Insurance




764,562 489,562 -

Purpose: To receipt funds received from Council's associated land sales raised for the purpose of constructing a

new depot

Purpose: To provide funding for the development of land relating to the amended College Grove joint venture

College Grove Subdivision

Purpose: To fund the ongoing development of the College Grove residential subdivision

CITY OF BUNBURY



Purpose: To provide future funds for employee related entitlements and insurance liabilities

Purpose: To receipt funds received from Council's subdivision conditions for the future provision of dual use paths

improvements and path management measures to benefit path infrastructure

Purpose: To provide relief of personal hardship and distress arising from natural disasters

Page 49

2016 2016 2015


$ $ $


Environmental

Opening Balance 70,795 100,000 100,000



195,057 168,410 70,795

Hay Park Regional Athletics Track

Opening Balance 230,665 160,665 160,665



300,665 230,665 230,665

Heritage Building Maintenance




27,500 27,500 -

Land Subdivision and Development

Opening Balance 90,723 90,723 90,723

Amount Set Aside / Transfer to Reserve 250,000 - -Amount Used / Transfer from Reserve - (20,000) -

340,723 70,723 90,723

Local Planning Policy Framework

Purpose:




50,000 50,000 -

Marlston Hill Landscape (2)




- 13,252 -

Purpose: To retain funds for the future replacement of the regional athletics track

Purpose: To receipt funds from specified are rate Environmental Services Levy for the future provision of

environmental management and associated projects


Purpose: Income received from the lease or rental of heritage buildings to be set aside from the maintenance of

heritage buildings

CITY OF BUNBURY


Purpose: Receipt of funding from specified area rate levied for the provision and maintenance of landscaping

within the Marlston Hill subdivision

Purpose: To provide funding for land subdivision development

Page 50

2016 2016 2015


$ $ $


Marlston Hill TV Aerial Network


Amount Set Aside / Transfer to Reserve (2,434) (2,434) -


- 1,480 2,434

Meat Inspection




73,983 78,716 9,900

Ocean Drive Underground Power




- 31,136 -

Plant and Equipment

Opening Balance 50,000 - -Amount Set Aside / Transfer to Reserve 273,327 - 50,000


323,327 - 50,000

Public Art

Opening Balance 135,333 - -

Amount Set Aside / Transfer to Reserve - - 135,333


135,333 - 135,333

Purpose: To make funds available to enable the monitoring of annual meat inspection income and expenditure to

ensure as far as possible the service is carried out on a self balancing basis

Purpose: Receipt funding from specified area rate levied for the maintenance of TV Aerial Network within the

Marlston Hill subdivision


Purpose: To provide funding for the installation of artworks in public spaces

Purpose: To provide for the purchase of plant and equipment, including office furniture, office equipment,

computer hardware and software

Purpose: To receipt funds from specified area rate Provision for Underground Power for the provision of

underground power along Ocean Drive

CITY OF BUNBURY


Page 51

2016 2016 2015


$ $ $


Recreation Centre Development

Opening Balance 25,046 25,046 25,046



- - 25,046

Refuse Collection and Waste Minimisation

Opening Balance 1,943,704 206,371 206,371

Amount Set Aside / Transfer to Reserve 5,710,517 5,665,495 5,574,888

Amount Used / Transfer from Reserve (4,110,087) (4,031,023) (3,837,555)

3,544,134 1,840,843 1,943,704

Regional Museum


Amount Set Aside / Transfer to Reserve - - -Amount Used / Transfer from Reserve - - -

3,442 3,442 3,442

Road Upgrade Contributions

Opening Balance 153,730 153,730 153,730


153,730 153,730 153,730

Town Planning Act Section 20A

Opening Balance 387,579 459,171 459,170



456,222 524,171 387,579

Purpose: To receipt income from the sale of Town Planning Act Section 20A Public Open Space Reserves to fund

other public open space developments in accordance with the Town Planning Act

Purpose: To receipt funds received from Council's subdivision conditions for the future provision of road

improvements and traffic management measures to benefit road infrastructure

Purpose: To fund Council's contribution toward the establishment of a regional museum

Purpose: To receipt any annual surplus from Council's waste collection/minimisation program to provide funding

for Council's sanitation program

Purpose: To receipt funds for the development of the South West Sports Centre


CITY OF BUNBURY


Page 52

2016 2016 2015


$ $ $


Town Planning Scheme Land Acquisition and Compensation

Opening Balance 135,000 135,000 135,000


135,000 135,000 135,000

Townscape Improvements


Amount Set Aside / Transfer to Reserve - - 15,532


- - -

Withers

Purpose: To provide funding for the implementation of the Withers Action Plan

Opening Balance 152,525 335,721 335,721



315,379 193,655 152,525

TOTAL RESERVES 16,531,596 12,870,102 7,297,584

Reserves Summary

Total Opening Balance 7,297,584 4,680,752 4,680,749

Total Amount Set Aside / Transfer to Reserve 15,763,205 15,049,783 9,150,072

Total Amount Used / Transfer from Reserve (6,529,193) (6,860,433) (6,533,238)

TOTAL RESERVES 16,531,596 12,870,102 7,297,584

All of the reserve accounts are supported by money held in financial institutions and match the amount shown as

restricted cash in Note 3 to this financial report.

Purpose: To receipt funds from specified area rate Townscape Improvement for the Stirling St Streetscape

Improvement Project

Purpose: For land acquisitions and compensation payable in respect to the implementation of Council's Town

Planning Schemes

CITY OF BUNBURY



Page 53

2016 2015

$ $

13. ASSET REVALUATION SURPLUS

(a) Land

Opening Balance 99,907,499 99,907,499

Revaluation Increment 4,152,305 -

Revaluation Decrement - -

104,059,804 99,907,499

(b) Buildings

Opening Balance 70,984,532 70,984,532

Revaluation Increment 3,717,703 -


74,702,234 70,984,532

(c) Plant and Vehicles

Opening Balance 192,030 192,030

Revaluation Increment 372,561 -


564,591 192,030

(d) Equipment

Opening Balance 378,880 378,880

Revaluation Increment - -


378,880 378,880

(e) Furniture and Fittings

Opening Balance 163,350 -

Revaluation Increment - 163,350


163,350 163,350

(f) Arts and Culture




575,635 575,635

(g) Roads

Opening Balance 59,407,369 -

Revaluation Increment 1,418,372 59,407,369


60,825,741 59,407,369

(h) Paths

Opening Balance 28,838,108 27,316,068

Revaluation Increment - 1,522,040Revaluation Decrement (1,416,309) -

27,421,799 28,838,108

CITY OF BUNBURY



Revaluation surpluses have arisen on revaluation of the following classes of non-current

Page 54

2016 2015

$ $

13. REVALUATION SURPLUS (Continued)

(i) Stormwater




26,045,932 23,253,406

(j) Open Space




8,468,432 5,554,160

(k) Marine


Revaluation Increment 173,417 4,081,300


4,254,717 4,081,300

(l) Bridges


Revaluation Increment 49,000 3,369,194


3,418,194 3,369,194

(m) Structures




16,727,185 10,978,345

(n) Other Infrastructure



Revaluation Decrement (700,399) -

- 700,399

TOTAL ASSET REVALUATION SURPLUS 327,606,494 308,384,207

Revaluation Surplus Summary

Total Opening Balance 308,384,207 198,779,009

Revaluation Increment 21,338,996 109,605,198Revaluation Decrement (2,116,708) -

TOTAL ASSET REVALUATION SURPLUS 327,606,494 308,384,207



CITY OF BUNBURY

Page 55

14. NOTES TO THE STATEMENT OF CASH FLOWS

(a) Reconciliation of Cash

2016 2015

$ $

Cash and Cash Equivalents 39,022,112 22,778,401

(b) Reconciliation of Net Cash Provided By

Operating Activities to Net Result

Net Result 14,777,771 4,867,534

Non-cash flows in Net Result:

Depreciation 12,780,213 11,577,323

(Profit)/Loss on Sale of Asset 762,501 754,420

Loss on Revaluation of Fixed Assets 1,556,634 -

Changes in assets and liabilities:

(Increase)/Decrease in Receivables (11,315) 797,922

(Increase)/Decrease in Inventories 9,776 17,730

Increase/(Decrease) in Payables 613,662 (592,347)

Increase/(Decrease) in Employee Provisions 82,726 79,160

Grants, Contributions for the Development

of Assets (18,248,904) (6,573,946)

Net Cash from Operating Activities 12,323,064 10,927,796

(c) Undrawn Borrowing Facilities

Loan Facilities

Loan Facilities - Current 2,234,229 2,216,687

Loan Facilities - Non-Current 14,046,263 15,629,540

Total Facilities in Use at Balance Date 16,280,492 17,846,227

Unused Loan Facilities at Balance Date - 1,132,767

CITY OF BUNBURY



For the purposes of the Statement of Cash Flows, cash includes cash and cash equivalents, net of

outstanding bank overdrafts. Cash at the end of the reporting period is reconciled to the related

items in the Statement of Financial Position as follows:

Page 56

15. CONTINGENT LIABILITIES

2016 2015

$ $

16. CAPITAL AND LEASING COMMITMENTS

(a) Operating Lease Commitments

Payable:

- not later than one year 66,346 105,869

- later than one year but not later than five years 26,809 93,154

- later than five years - -

93,155 199,023

(b) Capital Expenditure Commitments

Contracted for:

Koombana Drive Widening and Reconstruct Embankment 3,143,788 -

Parking Machine Upgrades 502,304 -

Constructure SES Headquarters 346,628 -

Replace Playground equipment 99,315 -

Bunbury Water Playground (detailed design) 24,519 -

Hay Park South Multisport Pavilion Construction - 3,260,956

Regional Animal Shelter Construction - 288,680

Bunbury Entertainment Centre Fly System - 123,559

Paisley Centre - Bunbury Museum Lighting - 121,902

Horseshoe Lake Drainage Pipe Supply - 111,777

South West Sports Centre UV System - 64,000

Horseshoe Lake Stormwater Drainage - 54,245

Bunbury Entertainment Centre House Lighting - 49,710

Bunbury Museum Detailed Design - 35,196

Ocean Drive Structure Plan - 9,694

4,116,554 4,119,719

Payable:

- not later than one year 4,116,554 4,119,719

- later than one year but not later than two years - -

There are no contingent liabilities as at 30 June 2016.

CITY OF BUNBURY



The City of Bunbury has the following capital expenditure commitments contracted for as at 30 June 2016

which have not been recognised as a liability in the Statement of Financial Position:

Non-cancellable operating leases contracted for but not capitalised in the accounts for photocopiers,

gymnasium equipment, plant and vehicles.

Page 57

17. JOINT VENTURE ARRANGEMENTS

(a) LAND DEVELOPMENT AGREEMENTS

CITY OF BUNBURY



Under the Original Joint Venture Agreement, the City and the Department of Regional Development and

Lands entered into a joint venture for the development, subdivision and sale of certain land in College

Grove, Bunbury. The Original Joint Venture Agreement operated for approximately ten (10) years with the

City having a 36.33% equity and the Department of Regional Development and Lands having a 63.37%

equity in the subdivision.

A Second Joint Venture Agreement between Landcorp, the City and the Minister on behalf of the State was

subsequently entered into for the development, subdivision and sale of additional land in College Grove,

Bunbury. The Second Joint Venture Agreement covered an area of land primarily being the southern

portion of the area of land covered by the Original Joint Venture Agreement.

It was intended by the parties that the Original Joint Venture Agreement would be terminated when the

Second Joint Venture Agreement was entered into but this did not occur because some land covered by the

Original Joint Venture Agreement had not been disposed of by the time the Second Joint Venture

Agreement was entered into by the parties.

Due to part of the land comprised in the Second Joint Venture Agreement being ceded as Regional Open

Space, as part of the proclamation of the Greater Bunbury Region Scheme and commitments made by the

State Government that it would not undertake further development in College Grove, the development

potential of the land comprised in the Second Joint Venture Agreement was reduced. The State

Government provided in lieu of the reduced area of the College Grove Subdivision, alternate land for

development.

In an agreement dated 31 October 2013 the parties agreed to terminate the Second Joint Venture

Agreement so as to remove Landcorp from any further involvement, with the intent that the State

Government and the City will continue to work together to achieve the remaining outcomes under the

Original Joint Venture Agreement and the Second Joint Venture Agreement by entering into a new

Amended Joint Venture Agreement. The Amended Joint Venture Agreement also terminates the Original

Joint Venture Agreement and compensates the City for its equity in the Second Joint Venture by the

transfer of freehold land to the City.

Under the Amended College Grove Joint Venture Agreement the City of Bunbury has a one third (33.33%)

equity in the subdivision and the Department of Regional Development and Lands two thirds (66.67%)

equity in the subdivision. The City of Bunbury is the appointed manager of the subdivision. The funds

originally held in the College Grove Land subdivision Reserve Account represented proceeds from sales to

date less development costs and have now been transferred to the Amended College Grove Joint Venture

Reserve to provide for the funding of future stages of the subdivision on behalf of the joint venture

partners, eliminating the need to utilise borrowed funds.

After development costs and management fees are deducted from surplus income, profit on the subdivision

will be distributed to the joint venture partners in proportion to their equities. No dividends were declared

during 2015/16.

The Department of Regional Development and Lands and the City have also entered into a Financial

Assistance Agreement for $2.8M to facilitate the City procuring the construction of the extension of

Somerville Drive, College Grove through to an intersection with Robertson Drive, College Grove to be repaid

as part of the Amended Joint Venture Agreement from future land sales.

Page 58

17. JOINT VENTURE ARRANGEMENTS (Continued)

(a) Land Development Agreements (Continued)

2016 2015

$ $

Department of Regional Development and Lands 63.67% 16,034 * 57,392 *

City of Bunbury 36.33% 16,785 37,462

32,819 94,854

*Included as a non-creditor - Refer Note 9

(b) CONTROLLED ENTITY

Fees and Charges

Equity in Joint Venture

2016 2015

$ $

City of Bunbury 89.60% 9,545,071 8,644,921

Shire of Harvey 10.40% 1,107,910 1,003,428

10,652,981 9,648,349

18. TOTAL ASSETS CLASSIFIED BY FUNCTION AND ACTIVITY

2016 2015

$ $

Governance 12,359,147 14,553,722

General Purpose Funding 929,524 1,116,371

Law, Order, Public Safety 8,448,265 6,421,734

Health 2,575,134 3,132,081

Education and Welfare 4,118,377 4,739,019

Community Amenities 65,852,599 60,913,272

Recreation and Culture 244,458,879 213,999,174

Transport 220,158,266 214,644,553

Economic Services 11,651,535 17,809,859

Other Property and Services 17,397,996 15,727,100

Unallocated 10,394,439 12,156,565

598,344,161 565,213,450

The City of Bunbury operates the Bunbury Harvey Regional Council in conjunction with the Shire of Harvey.

The Regional Council was constituted with the City of Bunbury having 89.6% interest and the Shire of

Harvey having 10.4% interest.

Waste disposal fees payable by the City to the Bunbury Harvey Regional Council and reimbursements by the

Bunbury Harvey Regional Council to the City for accounting and engineering services are included in the

financial statements.

Consolidated financial statements have not been prepared because they do not show a materially different

position to that of the City of Bunbury.

Due to the significant site rehabilitation costs expected with the post closure of the tip site, the City's equity

in the joint venture is not considered material and therefore does not form part of the financial statements.


At 30 June 2016 the undistributed profits of the subdivision, which are held in Amended College Grove Joint

Venture Reserve amount to:

CITY OF BUNBURY


Page 59

2016 2015 2014

19. FINANCIAL RATIOS

Current Ratio 1.111 1.418 1.214

Asset Sustainability Ratio 0.524 0.812 0.423

Debt Service Cover Ratio 3.287 4.167 2.852

Operating Surplus Ratio (0.066) (0.035) (0.122)

Own Source Revenue Coverage Ratio 0.948 0.886 0.861

The above ratios are calculated as follows:

Current Ratio

Asset Sustainability Ratio

Debt Service Cover Ratio

Operating Surplus Ratio

Own Source Revenue Coverage Ratio

CITY OF BUNBURY



principal and interest

operating revenue minus operating expenses

own source operating revenue

own source operating revenue

operating expenses

current assets minus restricted assets

current liabilities minus liabilities associated with

restricted assets

capital renewal and replacement expenditure

depreciation expenses

annual operating surplus before interest and

depreciation

Page 60

20. TRUST FUNDS

(a) Cash Funds held in Trust

Balance Amounts Amounts Balance

1-Jul-15 Received Paid 30-Jun-16

$ $ $ $

Glen Iris Structure Plan 1,616,353 48,201 (313,471) 1,351,083

Donations and Grants 2,473 - - 2,473

Unclaimed Monies 60,469 5,579 (2,239) 63,809

Fees Collected - 284,977 (284,977) -

Miscellaneous 6,416 255 - 6,671

Artist Payments 750 47,592 (46,342) 2,000

Tuart Brook Local Structure Plan 142,631 4,265 - 146,896

Regional Waste Transfer Station 4,717,350 168,534 - 4,885,884

Regional Animal Welfare Centre 227,270 8,120 (235,390) -

6,773,712 567,523 (882,419) 6,458,816

(b) Assets held in Trust

21. DISPOSAL OF ASSETS

Asset by Class Actual Budget Actual Budget Actual Budget

$ $ $ $ $ $

Land 168,182 828,000 144,123 4,087,583 (24,059) 3,259,583

Plant and Vehicles 476,186 101,300 438,101 360,933 (38,085) 259,633

Equipment 8,908 - 273 - (8,635) -

Paths 230,134 - - - (230,134) -

Stormwater 169,973 - - - (169,973) -

Open Space 75,242 - - - (75,242) -

Structures 155,136 - - - (155,136) -

Other Infrastructure 61,238 - - - (61,238) -

1,344,999 929,300 582,497 4,448,516 (762,501) 3,519,216

Profit - 3,519,216

Loss (762,501) -

(762,501) 3,519,216

Net Book Value Sale Price Profit (Loss)

The following assets were disposed of during the year:

Funds held at balance date over which the City of Bunbury has no control and which are not

included in the financial statements are as follows:

The City of Bunbury holds in trust various equipment, furniture and fittings for charitable purposes as listed in

the Deed of Declaration of Charitable Trust: Bunbury Regional Art Gallery dated 15th September 2014.

CITY OF BUNBURY



Page 61

22. INFORMATION ON BORROWINGS

(a) Loan Principal and Interest Repayments

Principal

1-Jul New

2015 Loans Actual Budget Actual Budget Actual Budget

Particulars $ $ $ $ $ $ $ $

Community Amenities

354 Storm Water Drainage 286,513 - 139,365 139,365 147,149 147,148 16,932 19,701

356 Storm Water Drainage 126,439 - 62,095 62,095 64,344 64,344 4,910 5,713

369 Urban Stormwater Drainage 1,590,000 - 135,597 135,597 1,454,403 1,454,403 63,616 74,016

Sub Total 2,002,952 - 337,057 337,057 1,665,896 1,665,896 85,458 99,430Law, Order, Public Safety

371 DFES Construct new SES Headquarters* 1,088,786 - 92,853 92,853 995,933 995,933 44,413 -

377 DFES Construct & fitout SES HQ* - 325,452 - - 325,452 325,452 - -

Sub Total 1,088,786 325,452 92,853 92,853 1,321,385 1,321,385 44,413 -


339 Bunbury Bowling Club* 28,697 - 18,839 18,839 9,858 9,858 1,798 1,851

345 Bunbury and Districts Hockey Club* 150,789 - 46,758 46,758 104,031 104,031 11,730 12,082

346 Bunbury Bowling Club* 37,386 - 8,584 8,584 28,802 28,802 2,321 2,390

351 SWSC Heating, Filtration and Gas 300,644 - 69,043 69,043 231,601 231,601 18,562 19,118

358 Irrigation Upgrades 250,477 - 80,467 80,467 170,010 170,010 10,014 10,314

362 Bunbury Regional Entertainment 3,970,702 - 368,617 368,617 3,602,085 3,602,085 194,012 199,826

Centre Expansion

365 Hay Park South Multi Purpose 1,274,000 - 108,648 108,648 1,165,352 1,165,352 49,382 50,862

Sports Pavilion

366 Hands Oval Upgrade 1,128,910 - 122,522 122,522 1,006,388 1,006,388 50,656 52,174

367 Glen Iris Skate Park 233,955 - 21,719 21,719 212,236 212,236 11,431 11,773

372 Hay Park Sports Pavilions - 325,500 - - 325,500 325,500 - -

Sub Total 7,375,560 325,500 845,197 845,197 6,855,863 6,855,863 349,906 360,390

Repayments 30-Jun-16

Interest

Repayments

CITY OF BUNBURY



Principal Principal

Page 62

22. INFORMATION ON BORROWINGS (Continued)

(a) Loan Principal and Interest Repayments (Continued)

Principal

1-Jul New

2015 Loans Actual Budget Actual Budget Actual Budget

Particulars $ $ $ $ $ $ $ $

Transport

349 Road and Path Construction 127,436 - 127,436 127,436 - - 6,494 7,066

350 Kerbside Parking Meters 659,369 - 116,760 116,760 542,609 542,609 42,499 46,245

355 Road and Path Construction 618,940 - 142,140 142,140 476,800 476,800 36,862 40,110

359 Road and Path Construction 192,472 - 61,833 61,833 130,639 130,639 7,423 8,077

360 CBD Parking 60,642 - 19,482 19,482 41,160 41,160 2,339 2,545

363 Roadworks and Path Construction 1,123,930 - 121,981 121,981 1,001,949 1,001,949 48,649 52,936

364 Cobblestone Drive Car Park 249,024 - 27,027 27,027 221,997 221,997 10,779 11,729

368 Path and Road Construction 1,000,000 - 85,281 85,281 914,719 914,719 37,390 40,686

370 Airport Upgrades 244,000 - 20,809 20,809 223,191 223,191 9,123 9,927

Sub Total 4,275,812 - 722,749 722,749 3,553,064 3,553,064 201,558 219,321

Other Property and Services

319 Civic Administration Building 2,519,730 - 115,147 115,147 2,404,583 2,404,583 169,984 164,110

329 Civic Administration Building 583,387 - 103,688 103,688 479,699 479,699 35,016 33,806

Sub Total

3,103,118 - 218,835 218,835 2,884,282 2,884,282 205,000 197,916

17,846,227 650,952 2,216,687 2,216,687 16,280,492 16,280,492 886,335 877,057

(*) Self supporting loan financed by payments from third parties. Total Interest 2015/16

All other loan repayments were financed by general purpose revenue. Actual 886,334

Accrued (9,712)

876,622

Repayments 30-Jun-16 Repayments

CITY OF BUNBURY



Principal Principal Interest

Page 63


(b) New Loans - 2015/16

Institution Loan Term Interest Balance

Actual Budget Type (Years) Rate * Actual Budget Unspent

Particulars/Purpose $ $ $ % $ $ $

Law, Order, Public Safety

377 Construct and fitout SES HQ 325,452 325,452 WATC Debenture 10 60,183 3.38 325,452 325,452 -


372 Hay Park Sports Pavilions 325,500 580,000 WATC Debenture 10 60,192 3.38 325,500 325,500 -

650,952 905,452 120,375 650,952 650,952 -

(c) Unspent Debentures

Balance Borrowed Expended Balance

1-Jul-15 During Year During Year 30-Jun-16

Particulars $ $ $ $

365 Hay Park South Multi Purpose 1,132,767 - 1,132,767 -

Sports Pavilion

1,132,767 - 1,132,767 -

(*) Inclusive of Government Guarantee Fee - Currently 0.70% pa

Total Interest

& Charges

Amount Borrowed Amount Used

CITY OF BUNBURY



Page 64


(d) Overdraft

Council does not have an overdraft facility at balance date.

(e) Loan Guarantees provided by the City of Bunbury

11 November 1997 (Resolution 18a)

Bunbury Regional Entertainment Centre

$40,000

Nil

Commonwealth Bank of Australia

Council Resolution:

Loan Guarantee Provided to:

Amount:

Amount Used as at 30 June 2016: Financial Institution:

Purpose: Operating Overdraft account

2 July 2013 (Resolution 184/13)

Community Home Care Inc.

$550,000

$482,223

Bendigo and Adelaide Bank

Council Resolution:

Loan Guarantee Provided to:

Amount:

Amount Used as at 30 June 2016: Financial Institution:

Purpose: Construction of new premises for Community Home Care

CITY OF BUNBURY



Page 65

23. RATING INFORMATION

Rate in Number Rateable Rate Interim Back Total Budget Budget Budget Budget

$ of Value Revenue Rates Rates Revenue Rate Interim Back Total

Cents Properties $ $ $ $ $ Revenue Rate Rate Revenue

RATE TYPE $ $ $ $

General rate

Gross rental valuations

General 8.3880 14,092 376,621,277 31,590,995 306,741 - 31,897,737 31,590,994 270,000 - 31,860,994

Sub - Total 14,092 376,621,277 31,590,995 306,741 - 31,897,737 31,590,994 270,000 - 31,860,994

Minimum

$

Minimum payment 1,035 2,029 19,524,952 2,100,015 - - 2,100,015 2,100,015 - - 2,100,015

Sub - Total 2,029 19,524,952 2,100,015 - - 2,100,015 2,100,015 - - 2,100,015

33,997,752 33,961,009

Discounts (refer Note 27) (55,636) (56,267)

Total amount raised from general rate 33,942,115 33,904,742

Specified Area Rate (Refer Note 25) 41,846 41,459

Total Rates 33,983,961 33,946,201

CITY OF BUNBURY



Page 66

24. NET CURRENT ASSETS

Composition of net current assets

2016 2016 2015

(30 June 2015

Carried Forward)

(1 July 2015

Brought Forward)

(30 June 2014

Carried Forward)

$ $ $

Surplus/(Deficit) 1 July 2015 Brought Forward 2,321,428 5,997,936 5,997,937

Comprises:

Current Assets

Cash - Unrestricted 7,886,457 10,757,292 10,757,292

Cash - Restricted 31,135,655 12,021,109 12,021,109

Trade and Other Receivables 2,464,106 2,259,787 2,259,787

Loans - Clubs/Institutions 193,991 168,272 168,272

GST Receivable - 202,697 202,697

Inventories 52,290 62,066 62,066

Current Liabilities

Trade and Other Payables (4,605,240) (3,950,219) (3,950,218)

Provisions (3,462,840) (3,333,687) (3,333,687)

Long and Short Term Borrowings (2,234,229) (2,216,687) (2,216,687)

Unadjusted Net Current Assets 31,430,190 15,970,630 15,970,631

Adjustments

Add back:

Long and Short Term Borrowings 2,234,229 2,216,687 2,216,687

Less:

Receivables - Self Supporting Loans (193,991) (168,272) (168,272)

Receivables - Deferred Debtors (13,346)

Cash - Reserves (16,531,596) (7,297,584) (7,297,584)

Cash - Restricted (14,604,060) (4,723,525) (4,723,525)

Adjusted Net Current Assets - surplus(deficit) 2,321,428 5,997,936 5,997,937

Difference

There was no difference between the Surplus/(Deficit) 1 July 2015 Brought Forward position used in the 2016

audited financial report and the Surplus/(Deficit) Carried Forward position as disclosed in the 2015 audited

financial report.

CITY OF BUNBURY



Page 67

25. SPECIFIED AREA RATE

Rate in Basis Rateable Rate Budget Applied Budget

$ of Value Revenue Rate to Costs Applied

cents Rate $ $ Revenue to Costs

$ $

Pelican Point Grand Canal

- Rate 1.2844 GRV 3,222,280 41,387 41,459 41,387 41,459

- Interim Rate 62,160 459 - 459 -

41,846 41,459 41,846 41,459

41,846 41,459 41,846 41,459

Pelican Point Grand Canal

26. SERVICE CHARGES

CITY OF BUNBURY



The rateable properties within the Grand Canals Specified Area Rate will be levied on a specified area rate for the

purpose of raising funds to allow for the periodic dredging, clearing and maintenance of the canal waterways. The

full amount raised in 2015/16 will be transferred to the Canal Management Reserve.

No service charges were imposed in the reporting period.

Page 68

27. DISCOUNTS, INCENTIVES, CONCESSIONS & WRITE-OFFS

Type Disc %

Total Cost/

Value

Budget

Cost/Value

$ $

Rates - Storage Units Concession 47,362 47,362

Rates - TPS Heritage Concession 8,275 8,905

55,637 56,267

Rates Small Balances Write-Off 3,324 2,850

Sundry Debtors Write-Off 4,699 -

Infringements Write-Off 56,995 -

65,018 2,850

120,655 59,117

Concessions

Storage Units

Strata titled:

TPS Heritage Rates

28. INTEREST CHARGES AND INSTALMENTS

Interest Rate

Admin.

Charge Revenue

Budgeted

Revenue

% $ $ $

Interest on Unpaid Rates 11.00% 149,864 110,000

Interest on Instalment Plans 5.50% 233,524 234,370

Interest on Deferred Pensioners 12,843 12,828

Charges on Instalment Plans 7.00 115,468 116,000

511,699 473,198

The Town Planning Scheme No 7 defines "Storage" Unit in the following terms "premises used for the storage of

goods, equipment, plant or materials". Further to this definition, the following criteria must be met:

The City of Bunbury contains a significant collection of heritage asset having cultural heritage significance. To

acknowledge and encourage conservation works of these properties a concession of 30% (up to a maximum of

$1,000) on the general rates payable will be provided to eligible properties for a period of five years where works

relating to the conservation of the cultural heritage significance of the property has been undertaken in accordance

with the City's Local Planning Policy - Rate Concession for Heritage Places. The total amount of TPS Heritage Rate

Concessions in 2015/16 was $8,275.

Ratepayers had the option of paying rates in four equal instalments, due on 25 September 2015, 25 November

2015, 29 January 2016 and 29 March 2016. Administration charges and interest applied for the final three

instalments.

- Zoned "Industrial" under Town Planning Scheme No 7;

- Have no ablutions (waste water system) connected;

- Maximum area of 75m2

CITY OF BUNBURY



To recognise the nature, purpose and size of storage units compared to other properties a concession of $445.40

per strata title storage unit, totalling $47,362 was granted to strata titled storage units. This concession is to be

applied to 104 storage units.

Page 69

2016 2015

29. FEES AND CHARGES $ $

General Purpose Funding 142,108 129,078

Governance 45,855 44,737

Law, Order, Public Safety 313,216 377,126

Health 463,207 362,118

Education and Welfare 3,955 8,209

Community Amenities 6,026,166 5,654,574

Recreation and Culture 4,384,571 4,002,167

Transport 2,018,100 2,024,729

Economic Services 310,679 320,699

Other Property and Services 696,727 701,297 14,404,584 13,624,734

30. GRANT REVENUE

(a)

2016 2015

$ $

By Nature or Type:

Operating Grants, Subsidies and Contributions 1,653,635 4,088,473

Non-Operating Grants, Subsidies and Contributions 18,233,514 6,573,946

19,887,149 10,662,419

By Program:

General Purpose Funding 339,355 3,524,752

Law, Order, Public Safety 650,220 1,177,126Education and Welfare 90,194 23,750

Community Amenities - 105,997Recreation and Culture 14,691,935 1,462,290

Transport 4,109,445 2,496,989

Other Property and Services 6,000 1,871,515

19,887,149 10,662,419

There were no changes during the year to the amount of the fees and charges detailed in the

original budget.

Grants, subsidies and contributions are included as operating revenues in the Statement of

Comprehensive Income:

CITY OF BUNBURY



Page 70

30. GRANT REVENUE (Continued)

(b) Grants and Contributions for the Development of Assets

2016 2015

$ $

Capital Grants

SW Development Commission Koombana Foreshore Redevelopment 12,535,700 -

Dept. Sport & Recreation Construct Hay Park South Multi-sport Pavilion 1,413,657 1,000,000

Main Roads Reconstruct and widen Koombana Drive 535,600 90,400

Dept. Infrastructure & Regional Dev Reconstruct Pennant Road 483,877 -

Main Roads Install traffic controls Sandridge Rd/Pennant St 400,000 93,333

Main Roads Construct roundabout Jeffrey/Vittoria Roads 388,948 400,000

Glen Iris Developer contributions Construct roundabout Jeffrey/Vittoria Roads 359,817 34,657

Dept. Fire & Emergency Services Design/construct Bunbury SES headquarters 325,452 1,088,783

Dept. Infrastructure & Regional Dev Recycle and reseal Palmer Crescent 299,963 -

Dept. Regional Development Construct animal care facility 200,000 -

Dept. Infrastructure & Regional Dev Reconstruct and widen Koombana Drive 191,515 -

Dept. Infrastructure & Regional Dev Reseal Symmons and Molloy intersection 175,762 -

Dept. Finance Upgrade airport electrical supply 102,726 -

SW Development Commission Upgrade airport electrical supply 90,000 -

SW Development Commission Revitalise and upgrade Des Ugle Park 75,480 -

Main Roads Upgrade Denning and Sandridge intersection 70,333 -

SW Development Commission Revitalise and upgrade Moriarty Park 66,785 -

Glen Iris Developer Contributions Construct Kiss & Drop Zone on Jeffrey Road 65,395 -

Main Roads Asphalt overlay on Spencer Street 56,772 -

Dept. Transport Expand cycleways 56,236 -

SW Development Commission Construct heritage fishing & crabbing platform 49,000 -

Developer Contributions Renew and upgrade path network 47,431 82,579

RAC Contributed asset; electric vehicle charging area 38,990 -

Dept. Fisheries Construct heritage fishing & crabbing platform 36,000 -

WA Local Government Install accessible ramp at Koombana Bay 28,842 -

SW Catchment Council Reconstruct and widen Koombana Drive 25,000 -

Capital Contributions Undertake general carpark improvements 20,500 -

Dept. Infrastructure & Regional Dev Hotspot street lighting 20,000 -

Main Roads Upgrade Blair / Clarke Sts roundabout 15,000 -

RAC Implement Electric Vehicle Charging Station 13,743 -

Public Transport Authority of WA Network expansion for public transport 13,350 -

Bunbury Timber Jetty Society Heritage interpretation at Koombana Bay 12,548 -

Shire of Capel Expand cycleways 10,000 -

Southern Ports Authority Construct heritage fishing & crabbing platform 9,091 -

Department of Lands Contributed Land Assets - 1,741,146

Main Roads Reseal Spencer St (Stirling St to Stuart St) - 340,000

Main Roads Upgrade intersection Spencer St/Forrest Ave - 270,000

Main Roads Install traffic control signals Blair/Mangles Sts - 233,572

Dept. Transport Upgrade Stirling St boat ramp carpark - 129,187

Received from Purpose

CITY OF BUNBURY



Page 71


(b) Grants and Contributions for the Development of Assets (Continued)

2016 2015

$ $

Main Roads Upgrade Estuary Dve/Hamilton Rd intersection - 126,820

SW Development Commission Install CCTV network in Withers - 100,000

Dept. Education Road network expansion for school frontage/s - 93,000

Dept. Infrastructure & Regional Dev Reseal West Road - 90,388

Dept. Transport Construct taxiway for rescue helicopter/hangars - 84,684

Dept. Infrastructure & Regional Dev Reseal Forrest Avenue/Wilkes Crossing - 64,150

Dept. Infrastructure & Regional Dev Reseal intersection Rose/Goldwyre Sts - 44,281

Dept. Infrastructure & Regional Dev Reseal Joseph Buswell Road - 42,848

Main Roads Reseal Spencer St (Stuart St to Beach Rd) - 40,000

Dept. Infrastructure & Regional Dev Reseal Stirton Court - 39,068

Main Roads Road network expansion for school frontage/s - 38,767

Dept. Infrastructure & Regional Dev Reseal Cross St/Tuart St intersection - 38,491

Chef's Long Table Lunch Develop 'The Classroom' at Bunbury Museum - 38,000

Glen Iris Developer contributions Construct path Shell Gateway to Claughton Way - 37,168

Developer contributions Upgrade café strip path network - 30,572

Dept. Sport & Recreation Renew and revitalise SWSC pool - 30,000

Dept. Transport Extend security fencing at rescue helicopter base - 28,089

Community Crime Prevention Fund Install CCTV cameras at Queens Gardens - 25,000

Community Crime Prevention Fund Upgrade street light poles Clifton St to Carey St - 25,000

Main Roads Road widening Reading Street - 18,000

Glen Iris Developer contributions Construct Glen Iris skate park - 14,081

SW Academy of Sport Replace corporate vehicle (changeover costs ) - 13,766

Main Roads Upgrade intersection of Picton Rd/Forrest Ave - 6,428

Innovation Group (Sureplan) Pty Design and construct extension at BREC - 1,180

Developer contributions Contributions towards future road upgrades - 508

TOTAL Grants and Contributions received for the Development of Assets 18,233,514 6,573,946

NOTE

South West Development Commission - Koombana Foreshore Redevelopment



In 2015/16 the City received $12,535,700 for "Transforming Bunbury's Waterfront: Koombana Bay Revitalisation". This is a

Royalties for Regions project funded by the WA State Government and expenditure has been budgeted over the next two

financial years.

CITY OF BUNBURY


Page 72


(c) Operating Grants and Subsidies

2016 2015

$ $

WA Government - Grants Commission Receive general purpose grants - roads 391,902 1,306,294

WA Government - Grants Commission Receive general purpose grants - general 339,355 1,048,258

Main Roads Receive general purpose grants - roads 185,000 170,200

Art Gallery of Western Australia Operate Bunbury Regional Art Gallery 170,000 170,000

Dept. Sport & Recreation Deliver KidSport project 65,000 61,670

Dept. Fire & Emergency Services Deliver U-4-72 Natural Resilience program 56,623 -

Dept. Sport & Recreation Deliver Club Development program 50,000 50,000

SW Development Commission Dolphin Discovery Centre business disruption 50,000 -

Dept. Fire & Emergency Services Administer Bushfire Brigade payments 38,205 32,921

Main Roads Koombana Bridge general maintenance 36,000 -

Dept. Sport & Recreation Renew and revitalise SWSC 32,000 -

SW Development Commission Age-Friendly Communities Strategic Plan 30,000 10,000

Dept. Fire & Emergency Services Administer State Emergency Service payments 26,990 28,419

LotteryWest St Mark's Park Master Plan 25,000 -

LotteryWest Conduct Australia Day event 20,000 18,574

SW Development Commission Community waterwise kitchen gardens 20,000 10,000

Dept. Local Government SWSC vacation care program 14,948 -

SW Development Commission Design concepts for Koombana Bay foreshore 14,843 -

State Heritage Office Coordinate heritage advisory service 10,000 9,996

Healthways Conduct youth event 'The Shift - 2016' 10,000 -

SW Development Commission Implement Withers Community Art project 10,000 -

Dept. Local Government Disability Access & Inclusion Plans / MARCIA 10,000 -

Dept. Local Government Community waterwise kitchen gardens 9,194 -

Dept. Transport Airport asset management plan 6,294 -

Dept. Eductation Provide traineeships and cadetships 6,000 -

Dept. Agriculture & Food Katherine Chauhan Interpretative signs 5,640 -

Dept. Sport & Recreation Deliver SWSC Aqua Walking program 5,000 -

Roadwise Roadwise 'M8 the call can W8' campaign 2,791 2,922

Lotterywest SW LG Emergency Management Alliance 2,750 -

SW Development Commission Conduct 'Love Where You Live' event 2,400 -

Shire of Bridgetown-Greenbushes Roadwise 'M8 the call can W8' campaign 2,000 -

City of Mandurah Roadwise 'M8 the call can W8' campaign 2,000 -

Shire of Dardanup Roadwise 'M8 the call can W8' campaign 2,000 -

Council on the Ageing (WA) Inc Conduct 'Grandfamilies Day' 1,000 -

Shire of Collie Roadwise 'M8 the call can W8' campaign 500 -

Bankwest SW LG Emergency Management Alliance 200 -

SW Development Commission Bunbury Marine facilities funding - 1,000,000

SW Development Commission Prepare Withers local area/structure plans - 81,000

Dept. Veterans' Affairs Undertake restoration of Anzac war memorial - 27,004

Healthways Deliver Youth Arts Festival and 3D St Artwork - 12,000


CITY OF BUNBURY



Page 73


(c) Operating Grants and Subsidies (Continued)

2016 2015

$ $

LotteryWest Conservation plan for Lady Mitchell Clinic - 11,995

Dept. Community Building & Services Age-Friendly Communities Strategic Plan - 10,000

Apprenticeship & Traineeship Centre Provide traineeships and cadetships - 9,500

Country Arts WA Inc Conduct public art programs - 5,152

SW Development Commission Deliver SW Sports Hall of Fame project - 5,000

WA Police - Neighbourhood Watch Community safety and crime prevention - 2,000

SW Development Commission Conduct 'Love Where You Live' cinema events - 1,500

Forrest Personnel Inc Provide traineeships and cadetships - 1,500

Dept. Local Government Deliver Youth Arts Festival and 3D St Artwork - 1,000

Bunbury Historical Society Bunbury Museum and Heritage Centre - 818

Council on the Ageing Conduct senior citizens activities - 750

TOTAL Operating Grants and Subsidies received 1,653,635 4,088,473

NOTE

General Purpose Grants - Roads and General

In 2014/15 the City received a general purpose grant advance payment for the 2015/16 financial year of $804,183.




CITY OF BUNBURY

Page 74

31. EMPLOYEE INFORMATION

(a) Employees Remuneration

Salary Range 2016 2015

$100,000 - $109,999 5 5

$110,000 - $119,999 3 1

$120,000 - $129,999 2 1

$130,000 - $139,999 2 -

$160,000 - $169,999 - 2

$170,000 - $179,999 - 1

$190,000 - $199,999 1 -

$220,000 - $229,999 - 1

$230,000 - $239,999 1 -

(b) Employee Numbers

The number of full-time equivalent employees at balance date 264 262

32. ELECTED MEMBER REMUNERATION 2016 2016 2015


(a) Meeting Attendance Fees $ $ $

Councillors Allowance 293,452 293,500 293,452

Mayoral Allowance 60,000 60,000 60,000

Deputy Mayoral Allowance 15,000 15,000 15,000

368,452 368,500 368,452

(b) Reimbursement of Expenses

Telecommunications Allowance 45,500 45,500 45,500

Travel, Accommodation and IT 474 28,000 93

45,974 73,500 45,593

33. MAJOR LAND TRANSACTIONS

34. TRADING UNDERTAKINGS AND MAJOR TRADING UNDERTAKINGS

Council did not participate in any trading undertakings or major trading undertakings during the 2015/16

financial year.

CITY OF BUNBURY



Set out below, in bands of $10,000, is the number of employees of the City of Bunbury entitled to an annual

salary of $100,000 or more:

In accordance with the Local Government Act 1995, meeting attendance fees were paid to elected members.

Payments made were:

Reimbursement of expenses incurred by Council Members in carrying out their duties were:

There were no major land transactions in the 2015/16 financial year.

Page 75

35. FINANCIAL RISK MANAGEMENT

2016 2015 2016 2015

$ $ $ $

Financial Assets

Cash and cash equivalents 39,022,113 22,778,401 39,022,113 22,778,401

Receivables 4,459,413 4,230,780 4,459,413 4,230,780 43,481,526 27,009,181 43,481,526 27,009,181

Financial Liabilities

Payables 4,621,273 4,007,611 4,621,273 4,007,611

Borrowings 16,280,492 17,846,227 16,280,492 17,846,227

20,901,765 21,853,838 20,901,765 21,853,838

Fair Value is determined as follows:

Financial risk management is carried out by the finance area under policies approved by the Council.

Council held the following financial instruments at balance date:

Carrying Value Fair Value

- Cash and Cash Equivalents, Receivables, Payables - estimated to the carrying value which approximates net market

value.

CITY OF BUNBURY



Council's activities expose it to a variety of financial risks including price risk, credit risk, liquidity risk and interest rate

risk. The Council's overall risk management focuses on the unpredictability of financial markets and seeks to minimise

potential adverse effects on the financial performance of the Council.

Council does not engage in transactions expressed in foreign currencies and is therefore not subject to foreign

currency risk.

- Borrowings - estimated future cash flows discounted by the current market interest rates applicable to assets and

liabilities with similar risk profiles.

Page 76

35. FINANCIAL RISK MANAGEMENT (Continued)

(a) Cash and Cash Equivalents

Held-to-maturity investments

2016 2015

$ $

Impact of a 1% (1)

movement in interest rates of cash

- Equity 390,221 227,784

- Statement of Comprehensive Income 390,221 227,784

Notes:

CITY OF BUNBURY



Council's objective is to maximise its return on cash and investments whilst maintaining an adequate level of liquidity

and preserving capital. The finance area manages the cash and investment portfolio with the assistance of

independent advisers (where applicable). Council has an investment policy and the policy is subject to review by

Council.

The major risk associated with investments is price risk - the risk that the capital value of investments may fluctuate

due to changes in market prices, whether these changes are caused by factors specific to individual financial

instruments of their issuers or factors affecting similar instruments traded in a market.

Cash and investments are also subject to interest rate risk - the risk that movements in interest rates could affect

returns.

Another risk associated with cash is credit risk - the risk that a contracting entity will not complete its obligations under

a financial instrument resulting in a financial loss to Council.

Council manages these risks by diversifying its portfolio and only investing in investments authorised by Local

Government (Financial Management) Regulation 19C. Council also seeks advice from independent advisers (where

considered necessary) before placing any cash and investments.

(1) Sensitivity percentages based on management's expectation of future possible market movements.

Page 77


(b) Receivables

2016 2015

Percentage of Rates and Annual Charges

- Current 63% 61%

- Overdue 37% 39%

Percentage of Other Receivables

- Current 58% 63%

- Overdue 42% 37%

CITY OF BUNBURY



Council makes suitable provision for doubtful receivables as required and carries out credit checks on most non-rate

debtors.

There are no material receivables that have been subject to a re-negotiation of repayment terms.

The profile of the Council's credit risk at balance date was:

The level of outstanding receivables is reported to Council monthly and benchmarks are set and monitored for

acceptable collection performance.

Council's major receivables comprise rates and annual charges and user charges and fees. The major risk associated

with these receivables is credit risk - the risk that the debts may not be repaid. Council manages this risk by monitoring

outstanding debt and employing debt recovery policies. It also encourages ratepayers to pay rates by the due date

through incentives.

Credit risk on rates and annual charges is minimised by the ability of Council to recover these debts as a secured

charge over the land - that is, the land can be sold to recover the debt. Council is also able to charge interest on

overdue rates and annual charges at higher than market rates, which further encourages payment.

Page 78


(c) Payables and Borrowings

Due

within

Due

between

Due

after

Total

Contractual Carrying

1 year 1 & 5 years 5 years cash flows values

$ $ $ $ $

2016

Payables 4,605,240 16,034 - 4,621,273 4,621,273

Borrowings 2,234,229 7,411,188 6,635,075 16,280,492 16,280,492

6,839,469 7,427,222 6,635,075 20,901,765 20,901,765

2015

Payables 3,950,219 57,393 - 4,007,611 4,007,611

Borrowings 2,216,687 7,841,621 7,787,919 17,846,227 17,846,227

6,166,905 7,899,014 7,787,919 21,853,838 21,853,838

Borrowings 2016 2015

$ $

Fixed interest rate maturing:

- within one year 221,351 127,436

- one to five years 2,205,354 3,295,758

- over five years 13,853,787 14,423,034

Total Borrowings 16,280,492 17,846,228

Weighted Average Effective Interest Rate 4.73% 4.83%

The contractual undiscounted cash flows of Council's Payables and Borrowings are set out in the Liquidity Sensitivity

Table below:

Borrowings are also subject to interest rate risk - the risk that movements in interest rates could adversely affect

funding costs. Council manages this risk by borrowing long term and fixing the interest rate to the situation considered

the most advantageous at the time of negotiation.

The following tables set out the carrying amount, by maturity, of the financial instruments exposed to interest rate

risk:

CITY OF BUNBURY



Payables and borrowings are both subject to liquidity risk - that is the risk that insufficient funds may be on hand to

meet payment obligations as and when they fall due. Council manages this risk by monitoring its cash flow

requirements and liquidity levels and maintaining an adequate cash buffer. Payment terms can be extended and

overdraft facilities drawn upon if required.

Page 79

10 Kings Park Road

West Perth WA 6005

PO Box 570

West Perth WA 6872

T +61 8 9480 2000

F +61 8 9322 7787

E [email protected]

W www.grantthornton.com.au

Grant Thornton Audit Pty Ltd ACN 130 913 594

a subsidiary or related entity of Grant Thornton Australia Ltd ABN 41 127 556 389

‘Grant Thornton’ refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the

context requires. Grant Thornton Australia Ltd is a member firm of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. GTIL and each member firm

is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate one another and

are not liable for one another’s acts or omissions. In the Australian context only, the use of the term ‘Grant Thornton’ may refer to Grant Thornton Australia Limited ABN 41 127 556 389 and its

Australian subsidiaries and related entities. GTIL is not an Australian related entity to Grant Thornton Australia Limited.

Liability limited by a scheme approved under Professional Standards Legislation. Liability is limited in those States where a current scheme applies.

INDEPENDENT AUDITOR’S REPORT TO THE RATEPAYERS

OF THE CITY OF BUNBURY

Report on the Financial Report

We have audited the accompanying financial report of the City of Bunbury, which

comprises the statement of financial position as at 30 June 2016, and the statement of

comprehensive income, statements of changes in equity, and statements of cash flows for

the year ended 30 June 2016, a summary of significant accounting policies and other

explanatory notes, and the Chief Executive Officer’s statement.

Council responsibility for the financial report

The Council of the City of Bunbury is responsible for the preparation and fair presentation

of the financial report in accordance with Australian Accounting Standards (including the

Australian Accounting Interpretations) and the Local Government Act 1995 Part 6. This

responsibility includes establishing and maintaining internal control relevant to the

preparation and fair presentation of the financial report that is free from material

misstatement, whether due to fraud or error; selecting and applying appropriate accounting

policies; and making accounting estimates that are reasonable in the circumstances.

Auditor’s responsibility

Our responsibility is to express an opinion on the financial report based on our audit. We

conducted our audit in accordance with Australian Auditing Standards. These Auditing

Standards require that we comply with relevant ethical requirements relating to audit

engagements and plan and perform the audit to obtain reasonable assurance whether the

financial report is free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and

disclosures in the financial report. The procedures selected depend on the auditor’s

judgement, including the assessment of the risks of material misstatement of the financial

report, whether due to fraud or error. In making those risk assessments, the auditor

considers internal control relevant to the entity’s preparation and fair presentation of the

financial report in order to design audit procedures that are appropriate in the

circumstances, but not for the purpose of expressing an opinion on the effectiveness of the

entity’s internal control. An audit also includes evaluating the appropriateness of accounting

policies used and the reasonableness of accounting estimates made by the Council, as well as

evaluating the overall presentation of the financial report.

Page 80

We performed the procedures to assess whether in all material respects the financial report

presents fairly, in accordance with the Local Government Act 1995 Part 6 and Australian

Accounting Standards (including the Australian Accounting Interpretations), a view which is

consistent with our understanding of the City of Bunbury’s financial position and of their

performance.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide

a basis for our audit opinion.

Independence

In conducting our audit, we followed applicable independence requirements of Australian

professional ethical pronouncements.

Auditor’s opinion on the financial report

In our opinion, the financial report of the City of Bunbury:

(i) presents fairly of the City of Bunbury’s financial position as at 30 June 2016 and of its performance for the financial year ended 30 June 2016;

(ii) complies with Australian Accounting Standards (including the Australian Accounting Interpretations); and

(iii) are prepared in accordance with the requirements of the Local Government Act 1995 Part 6 (as amended) and Regulations under that Act.

Statutory Compliance

I did not, during the course of my audit, become aware of any instance where the Council

did not comply with the requirements of the Local Government Act 1995 and Local

Government (Financial Management) Regulations 1996 as they apply to financial

statements.

GRANT THORNTON AUDIT PTY LTD Chartered Accountants

M J Hillgrove Partner – Audit & Assurance

Perth, 26 October 2016

Page 81

RATIO INFORMATION

2016 2015 2014

Asset Consumption Ratio 0.620 0.590 0.585

Asset Renewal Funding Ratio 0.748 0.731 0.634

The above ratios are calculated as follows:

Asset Consumption Ratio

Asset Renewal Funding Ratio NPV of planning capital renewal over 10 years

NPV of required capital expenditure over 10 years

The following information relates to those ratios which only require attestation and do not form part of the

audited financial report. They have been checked and are supported by verifiable information.

CITY OF BUNBURY

SUPPLEMENTARY RATIO INFORMATION


depreciated replacement costs of assets

current replacement cost of depreciable assets

Page 82

© 2016 Grant Thornton Audit Pty Ltd. All rights reserved.

City of Bunbury

Audit Findings Report

To the Audit Committee for the year ended 30 June 2016

Appendix RAC-2

The Audit Committee

City of Bunbury

4 Stephen Street

Bunbury WA 6230

11 November 2016

Dear Sirs/Madams,

REPORT TO THE AUDIT COMMITTEE FOR THE YEAR ENDED 30 JUNE 2016



'Grant Thornton' refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. Grant Thornton Australia Ltd is a member firm of Grant Thornton International Ltd (GTIL). GTIL and the

member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate one another and are not liable for one another's acts or

omissions. In the Australian context only, the use of the term 'Grant Thornton' may refer to Grant Thornton Australia Limited ABN 41 127 556 389 and its Australian subsidiaries and related entities. GTIL is not an Australian related entity to Grant Thornton Australia Limited.


Please find attached our Report to the Audit Committee for the year ended 30 June 2016.

We have completed our audit work and have signed an unqualified audit report.

We take this opportunity to extend our appreciation to the finance team for their assistance and cooperation

during the course of the audit.

This report has been prepared for the Audit Committee and Management of City of Bunbury. It should not

be quoted or referred to, in whole or in part, without our prior written consent. No warranty is given to, and

no liability will be accepted from, any party other than City of Bunbury. This report should be read in

conjunction with our audit engagement letter and any other formal correspondence addressed to the Audit

Committee regarding this year's audit.

We strive for a high level of client satisfaction, and our business is built around the relationships we maintain

with our clients. We want to hear feedback from our clients, both positive and negative, to ensure the

services we provide exceed expectations.

If you receive our Client Voice Engagement Survey, we would greatly appreciate if you would please take the

time to provide your feedback.

We trust that you find this report informative and we appreciate the opportunity to be of service to you. If

you have any queries or wish to discuss any issues further, please do not hesitate to contact either Graeme

Morissey or myself .

Yours faithfully

GRANT THORNTON AUDIT PTY LTD

M J Hillgrove

Partner

Level 1

10 Kings Park Road

West Perth WA 6005

Correspondence to:

PO Box 570

West Perth WA 6872

T +61 8 9480 2000

F +61 8 9322 7787

E [email protected]

W

www.grantthornton.com.au

3

Contents

Your Grant Thornton audit team:

Key contacts

Page

Key areas of audit focus 4

Current year recommendations 9

Fraud risk 10

Communication of audit matters with those charged with

governance 11

Developments in financial reporting 12

About Grant Thornton Australia 13

Appendix A – Grant Thornton Forensics Bio

Michael Hillgrove

Partner

T +61 8 9480 2150

E [email protected]

Graeme Morissey

Manager

T +61 8 9480 2146

E [email protected]

4

Focus area Risk* Key audit

matter

Management

judgement

Material

adjustment

Control

recommendation

Control deficiency

classification Pending matters

Operating Revenue Yes Yes No No No N/A No


Contributions Yes Yes No No No N/A No

Receivables Yes Yes No No No N/A No

Property, Plant & Equipment Yes Yes Yes No No N/A No

Infrastructure Yes Yes Yes No No N/A No

Changes on revaluation Yes Yes Yes No No N/A No

Depreciation Yes Yes Yes No No N/A No

Employee Costs Yes Yes No No No N/A No

Employee Entitlements Yes Yes Yes No No N/A No

Operating Expenses Yes Yes No No No N/A No

Trade and Other Payables Yes Yes Yes No No N/A No

Basis Normal range Preliminary y account value

Materiality - 2016

Total expenditures 1 – 3% Approx $54M 1.221M

Audit materiality

Key areas of audit focus – summary page

* Risk refers to Significant Risk or Other Risk (per ASA 315).

5

Key areas of audit focus

Key audit matter

Revenue relates to the following:

• Rates

• Operating grants and subsidies

• Contributions, reimbursements and donations

• Fees and charges

• Interest earnings

• Other revenue

Each of these revenue streams are recognised under varying revenue recognition criteria

and, thus, the Council's recognition of revenue in the period is scrutinised against the

criteria, ensuring validity in recording of the related transactions and balances.

How our audit addressed the key audit matter

• For Rates recorded, we performed analytical procedures, comparing amounts

recorded in the year to approved budgets by Council and investigating any significant

variations.

• Rates receivable balances were tested on a sample basis to ensure the debtor balance

was valid and appropriately classified. This test placed an emphasis on pensioner

balances that had been deferred. For those accounts deferred, we ensured the

ratepayer was a certified pensioner.

• On a sample basis, grants and subsidy amounts recorded were traced to grant

agreements and proof of receipt. The focus of this test was to ensure that grants and

subsidies recorded were received and in the full control of the Council.

How our audit addressed the key audit matter (continued)

• For interest earnings, our audit procedures compared amounts recorded to our

expectations, which were formed by recomputing interest earned based on cash and

term deposit balances held throughout the year and the related interest rates.

• We performed substantive testing on amounts recorded as fees and charges, tracing

recorded entries to supporting deposits or invoices. A high level analysis of each trial

balance account was used to identify any significant variances from budget. These

variances were investigated and resolved through discussions with management and

corroborating evidence.

Conclusions

The substantive procedures did not detect any material misstatement of the revenue and

receivable balances.

Control deficiencies:

Prior year: no material deficiencies noted.

Current year: no material deficiencies noted.

Account description Type 2016

$000

2015

$000

Risk Key audit matter Management

judgement

ASIC focus area

Operating Revenue Revenue 53,107 52,870 Yes Yes No No

Non-Operating Grants, Subsidies

and Contributions Revenue 18,234 6,574 Yes Yes No No

Receivables Asset 2,658 2,631 Yes Yes No No

6


Key audit matter

Property, plant and equipment and infrastructure are key risk areas for the City of

Bunbury given the judgment applied in computing fair value amounts as in line with

legislation, as well as determining and calculating the depreciation charge.

Expenditures in the year are also at risk of being recorded inappropriately if capitalisation

policies are not being followed correctly.


• Asset reconciliation schedules were verified to the trial balance and financial report

amounts.

• We reviewed the depreciation charge, comparing the amounts recorded to our own

calculated expectations using asset cost and written-down balances, useful lives of the

assets, and depreciation rates as outlined in Note 1(f) of the financial report.

• For those expenditures incurred and capitalised in the period, we selected a sample

from invoices and charges, and vouched to supporting documentation to ensure the

expenditures were capital by nature.

• Management performed an internal valuation of its infrastructure assets, inclusive of

Roads, Paths, Stormwater, Open Space, Marine, Bridges and Other Infrastructure.

Our approach to auditing the fair value determination and related adjustments is

outlined below:


• We obtained an understanding of the processes and controls in place at the

Council to record fair value. This was accomplished via discussions with the

Infrastructure team and review of the infrastructure register and systems. We

were able to gain comfort over how management ensured its valuation was

inclusive of all assets in the Council's jurisdiction.

• We scrutinised management's inputs and calculations. This included a re-

calculation of the fair value to ensure the system was performing the

calculations correctly. On a sample basis, unit costs and units of

measurement were traced to source documents. For example, costs per unit

of paving were vouched to source tender documents. Lengths and widths of

infrastructure assets were traced to source GIS survey results.

• We noted that the fair value change recorded in other categories of Property, Plant

and Equipment assets were not material. Our audit approach included only a brief

review of the techniques and calculations involved . We ensured accuracy in system

computations and traced asset registers to the trial balance and financial report to

ensure completeness

Conclusions

We noted no material misstatement of Property, Plant and Equipment, Infrastructure

assets and the related depreciation expense or revaluation adjustments.





$000

2015

$000


judgement

ASIC focus area

Property, Plant & Equipment Fixed Asset 247,664 238,114 Yes Yes Yes No

Infrastructure Fixed Asset 307,146 300,028 Yes Yes Yes No

Changes on revaluation Other Comprehensive

Income 19,222 109,605 Yes Yes Yes No

Depreciation Expense 12,780 11,577 Yes Yes Yes No

7


Key audit matter

The recording of the employee entitlement provision requires rigorous tracking, a reliance

on payroll systems and also includes the application of management's judgements and

estimates. Management applies wage inflation rates and discount factors for those

entitlements that are expected to be realised beyond one year from the balance date. On-

costs, such as superannuation, are also factored into the computations.

Employee costs are the most significant costs of the Council. Thus, there is risk that the

costs may not be accounted for appropriately in the period and that fictitious or

fraudulent activity is occurring in the payment of employees.


• We performed a review of payroll expenditures recorded in the period, using

disaggregated payroll information by department and by month. We analysed the data

against both budgeted figures and prior period comparatives. Any significant

variances were discussed with management and corroborated through the review of

source documents, such as employee contracts, termination letters or letters of

resignation.

• The annual leave and long service leave schedules were reviewed to ensure that

management was appropriately and reasonably applying wage inflation rates, discount

factors, and on-costs.

• We tested the annual leave and long service leave schedules by ensuring each schedule

contained all entitled employees. This was performed by using our audit software to

match employees included on the last pay run in the period to the schedules. Any

unmatched employees were reviewed with management and resolved. Typically, an

employee did not appear on the annual leave schedule because they were not entitled

given their casual status.


• On a sample basis, we selected employee data from the annual leave and long service leave

schedule, comparing all inputs to source documents. An example of this is employee leave

taken in the period. This data was traced to evidence of leave approval by management.

• The Employee Masterfile was reviewed for any potentially fictitious employees set-up in the

system. Our audit software has the capability to detect duplicate bank accounts, duplicate

employee addresses and invalid TFN numbers in the system.

Conclusions

Per the substantives procedures performed, no material misstatements of employee

entitlements and costs were identified.





$000

2015

$000


judgement

ASIC focus area

Employee Costs Expenditure 22,491 22,994 Yes Yes No No

Employee Entitlement Provisions Liability 3,892 3,808 Yes Yes Yes No

8


Key audit matter

The Council expends significant amounts on it operating activities and derives large trade

payable and accrual balances. There is a risk that the accruals and trade payable balances

owing as at 30 June 2016 are understated due to the timing of invoices received from

suppliers and the nature of the estimates required for accruals.


• We obtained the creditors (trade payables) sub ledger and used our audit software to

search for debit balances or duplicate invoices within the sub ledger.

• We reviewed the Vendor Masterfile to identify employees that were paid through

Accounts Payable as well as reviewing for duplicate or missing bank accounts and

addresses. Where exceptions were noted, we obtained explanations from management

and corroborated those explanations.

• We reviewed the calculations of prepayments and accruals and ensured they were

reasonably by agreeing to supporting documentation.

• We performed an analytical review of operating expenses by comparing general ledger

account balances to prior year and budgets. Where significant variations were

identified, we obtained explanations from management and corroborated those

explanations.


• In order to search for possible unrecorded misstatements, our audit procedures included a

review of disbursements incurred by the Council post 30 June 2016. For significant

disbursements, we ensured that the related payable was captured in the correct period.

Conclusions

The substantive procedures did not uncover any material misstatement of expenses,

prepayments or accruals.





$000

2015

$000


judgement

ASIC focus area

Operating Expenses Expenditure 18,987 19,250 Yes Yes No No

Trade and Other Payables Liability 4,605 3,950 Yes Yes Yes No

9

Current year control deficiencies

We note our performance of our Financial Management Systems and Procedures Review, which resulted in no noted exceptions in our audit reports released on the 26th of October.

Consistent with this, in performance of our financial statement audit, we did not identify any weaknesses in internal controls that should be communicated to the Audit Committee.

10

Scope of audit services regarding fraud

In accordance with Auditing Standard ASA 240, our required objectives with regards to

fraud are:

• to identify and assess the risks of material misstatement of the financial report due

to fraud;

• to obtain sufficient appropriate audit evidence regarding the assessed risks of material

misstatement due to fraud, through designing and implementing appropriate

responses; and

• to respond appropriately to fraud or suspected fraud identified during the audit.

Responsibility of Council and management

The Council and management are required to consider the risk of fraud within the

company, and are responsible for maintaining a system of internal control to prevent, or

detect material misstatements to the financial statements arising from instances of fraud.

Detailed fraud detection services?

Grant Thornton’s Forensic Consulting division specialise in providing fraud detection

services, and can efficiently perform this value-add service. This testing is designed to

detect fraud of values far lower than audit materiality and further to assess controls,

policies and procedures specifically to address the prevention of fraud at the Council.

We attach in an Appendix details to the services and personnel pertaining to Grant

Thornton Forensic Consulting and encourage the Council to contact Courtney Gibson

(Partner) for any further information.

What have we done in our audit to address the risk of fraud?

• Considered conditions present that increase the risk of fraud.

• Conducted planning discussions with management regarding the risk or existence of

fraud, policies and procedures in place to prevent and detect fraud.

• Planned the nature and extent of our audit tests having regard to the risk of fraud;

• Reviewed accounting estimates for management bias.

• Evaluated the business rationale for unusual transactions.

• Maintained professional scepticism throughout the audit.

• Reviewed the appropriateness of journal entries and year-end accounting adjustments;

• Evaluated if any identified audit misstatements are indicative of fraud.

• Incorporated unpredictable audit procedures into our audit plan and testing.

Fraud risk

Conclusion

Our audit procedures did not detect fraud. We note that there was an

instance of fraud perpetrated throughout the period, but we were

satisfied that this incident had been addressed and no further

pervasive incidences occurred.

11

In accordance with Auditing Standards, we are required to communicate a number of matters with those charged with governance which is covered by our audit planning report, within

this audit findings report, and in the table below.

Matters for Grant Thornton

to consider Description* Exceptions

Irregularities and illegal

acts

We have not become aware of any material

irregularities or illegal acts. No

Non-compliance with laws

and regulations

We have not become aware of any material

non-compliance with laws and regulations. No

Access to books and

records, and conduct of

audit

We have been presented with all the necessary

books and records and explanations requested

of management.

No

Appropriateness of

accounting policies

We have not detected any material deficiencies

in the accounting policies disclosed. No

Matters for Grant Thornton

to consider Description* Exceptions

Material uncertainties and

going concern

We have not detected any material deficiencies

in management's assessment of the going

concern assumption.

No

Disagreements with

management

We have had no material disagreements with

management. No

Independence of auditor National internal independence checks are

performed annually. No

Expected modifications /

exceptions to the audit

report

No exceptions. No

* Reference to “material” implies the exception would cause the financial report to be materially misstated.

Communication of audit matters with those charged with governance

12

Contained within Note 1 of the financial statements are new accounting standards that may

impact on the company in future reporting periods.

Below is an update on the status of accounting standards which are proposed to be subject

to major changes:

Standard Applicable from

annual periods

AASB 15 Revenue from

Contracts with Customers

Commencing

1 January 2018

AASB 9 Financial

Instruments (2014)

Commencing

1 January 2018

AASB 16 Leases Commencing

1 January 2019

Technical Accounting (TA) Alerts and other technical resources

We understand the task of keeping up with changes can be daunting, particularly given the

length of some of the new standards; to assist you with this we publish TA Alerts on our

website: www.grantthornton.com.au.

TA Alerts also cover some contentious/difficult accounting concepts which the technical

teams of both Grant Thornton International and Grant Thornton Australia have received a

number of queries requiring guidance or clarification.

In addition, there are a range of other IFRS/technical resources available on our website,

including:

• Impairment of Assets - A guide to applying IAS 36 in practice

• Under control? A Practical guide to applying IFRS 10 consolidated Financial

Statements

• Navigating the accounting for business combinations: Applying IFRS 3 in practice

• Deferred tax: A Chief Financial Officer's guide to avoiding the pitfalls

• AASB 107: Statement of Cash Flows – A guide to avoiding common pitfalls and

application issues

• AASB 132: Financial Instruments Presentation – Liability or equity?

• Intangible Assets in a Business Combination – Identifying and Valuing Intangibles

under IFRS/AASB 3: Business Combinations

• Example financial statements

Grant Thornton also has dedicated technical resources/National Audit Support division

which can either be contacted via your audit contact or directly on

[email protected].

Developments in financial reporting

http://www.grantthornton.com.au/

http://www.grantthornton.com.au/insights/technical-publications--ifrs/impairment-of-assets/






http://www.grantthornton.com.au/insights/technical-publications--ifrs/under-control/

http://www.grantthornton.com.au/insights/technical-publications--ifrs/under-control/

http://www.grantthornton.com.au/insights/technical-publications--ifrs/navigating-the-accounting-for-business-combinations/

http://www.grantthornton.com.au/insights/technical-publications--ifrs/navigating-the-accounting-for-business-combinations/

http://www.grantthornton.com.au/insights/technical-publications--ifrs/deferred-tax/

http://www.grantthornton.com.au/insights/technical-publications--ifrs/aasb-7-ias-7/






http://www.grantthornton.com.au/insights/technical-publications--ifrs/ias32aasb132-financial-instruments-presentation/




http://www.grantthornton.com.au/insights/technical-publications--ifrs/intangible-assets-in-a-business-combination/






http://www.grantthornton.com.au/en/insights/technical-publications--ifrs/example-financial-statements/

mailto:[email protected]

13

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Energy & Resources

Financial Services

Food & Beverage

Health & Aged Care

Life Sciences

Manufacturing

Not-for-Profit

Professional Services

Public Sector

Real Estate & Construction

Consumer Products & Retail

Technology & Media

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Forensic Consulting WA

suspected or alleged fraud, bribery and corruption

response to regulatory inquiries

serious misconduct/HR matters

misstated financial information

theft of assets and cash

intellectual property and identity theft

investigative due diligence

identification, capture and recovery of digital information

fraud detection analytics

forensic analysis of electronic devices

electronic evidence management

employee departure checks

fraud risk management

fraud and corruption risk assessments

fraud gap analysis

fraud and corruption control planning

fraud awareness training

policy development

financial impact assessment

commercial disputes resolution

response to regulatory enquiries

contract compliance reviews

expert accounting evidence

Forensic IT

Litigation

Support

Fraud and Corruption

Risk Management

Independent

Investigations




Graeme.Morissey

Typewritten Text

APPENDIX A

10 Kings Park Road West Perth WA 6005 PO BOX 570 West Perth WA 6872

T +61 8 9480 2000 F +61 8 9322 7787 E [email protected] W www.grantthornton.com.au

Grant Thornton Australia Limited ABN 41 127 556 389

Grant Thornton Australia Limited is a member firm within Grant Thornton International Ltd. Grant Thornton International Ltd and the member firms are not a worldwide partnership. Grant Thornton Australia Limited, together with its subsidiaries and related entities, delivers its services independently in Australia. Liability limited by a scheme approved under Professional Standards Legislation.

26 October 2016

Mr Andrew Brien Chief Executive Officer City of Bunbury PO BOX 21 BUNBURY WA 6231

Dear Sir,

FINANCIAL MANAGEMENT SYSTEMS AND PROCEDURES REVIEW

We have completed our financial management systems review of the City of Bunbury (“The City”) in accordance with the requirement of Regulation 5(1) of the Local Government (Financial Management) Regulations 1996 and are pleased to submit our report to you.

Australian Auditing Standards require us to obtain an understanding of the internal control structure and accounting systems applicable to financial reporting at the City of Bunbury as part of our audit process.

During May 2016, we carried out audit procedures necessary for us to comply with the requirements of the auditing standards in respect to audit planning, risk assessment, assessment of fraud and assessment of the control environment.

During our review of certain areas, sample testing was conducted to determine whether the processes we had documented as being in place were supported by the selection of a random sample. We have considered the effectiveness of management’s internal controls over financial reporting, however our review is not designed to provide assurance on internal controls.

There were no areas where we were unable to perform procedures which would enable us to comply with Australian Auditing Standards.

The areas that were reviewed included:

Purchases/Payments/Payables

Receipts/Receivables/Cash Management

Payroll

Rates

Other Revenue

Fixed Assets

Appendix RAC-3

Grant Thornton Australia Limited ABN 41 127 556 389 Grant Thornton Australia Limited is a member firm within Grant Thornton International Ltd. Grant Thornton International Ltd and the member firms are not a worldwide partnership. Grant Thornton Australia Limited, together with its subsidiaries and related entities, delivers its services independently in Australia. Liability limited by a scheme approved under Professional Standards Legislation.

2

Background The City utilises the AUTHORITY system to process its accounts. This system has been in operation for a number of years. We report as to our work done and our findings as follows. Purchasing / Payments/Payables Review Objective and Scope The primary objectives of the review were:

To ensure proper processes were followed with regards to the Purchasing Policy.

To ensure payments have made in accordance with the Local Government (Financial Management) Regulations 1996.

Review Approach We documented the Purchasing Cycle and reviewed a sample of 25 tenders, purchase orders, invoices and related payments from July 2015 to April 2016 to determine whether purchases were authorised, supported and then correctly allocated to the general ledger. Our review of the controls over payments and accounts payable did not identify any significant control weaknesses, nor were any exceptions noted in performance of our sample based testing. In addition to the above, our review examined the set-up of vendors in the AUTHORITY subsystem to determine whether the appropriate processes were followed to authorise and establish vendors as creditors. This review was performed to ensure a control environment is established to protect from fictitious vendor payments. We selected 10 new vendors set-up in the creditor subsystem and noted no exceptions. In all cases, vendors were appropriately approved. Security access rights in the subsystem were shown to be adequately segregated to protect from unauthorised access. Receipts/Receivables/Cash Management Review Objective and Scope The primary objectives of the review were:

To review processes in place are followed with regards to the collection and control of cash and recording of financial information.

Review Approach We documented the Receipts Cycle, which includes Accounts Receivable and Bank reconciliations for the City to determine whether any matter has come to our attention which causes us to believe appropriate procedures are not in place regarding the Receipt of Income. In addition, testing of receipts was performed.


3

In our review of the performance of Accounts Receivable and Bank reconciliations, we noted the timely performance of each reconciliation (performed at least monthly) and evidence of appropriate review by upper management. With respect to the recording of receipting, in our sample of a random 25 receipts, we noted appropriate documentation, including ticking and marking, to demonstrate adequate controls in place in the processing of receipts against the relevant debtor balances raised in the subsystem. Based on our review and testing of the Receipts Cycle, we have not identified any significant weaknesses in these systems and procedures. Payroll Review Objective and Scope The primary objectives of the review were:

To review processes followed with regards to Payroll.

That the process followed complied with the City’s Policy and legislative requirements.

We documented the Payroll Cycle and reviewed the processing and balancing controls for the pay run. Commencements and Termination were also reviewed. Finally, we reviewed the controls around authorising and recording annual leave obligations. In detail, we selected 25 new employees in fiscal 2016 and ensured that the appropriate documentation was filled out, alongside the correct approvals, and that all documentation was retained in the set-up of each employee in the payroll subsystem. We selected 25 pay-runs processed in the fiscal year and selected an employee at random from each pay-run, ensuring that pay rates matched signed contracts, and viewing evidence that the pay-runs were approved and authorised by the appropriate individuals. For annual leave processing, we reviewed the processing of 25 leave applications during the fiscal period and viewed evidence of the appropriate approval and processing of the leave requested. No exceptions to any of these tests were noted. No matters came to our attention with regards to the payroll process at the City of Bunbury. Rates Review Objective and Scope The primary objective of the review was:

To ensure proper processes are followed with regards to processing and collection of rates.


4

Review Approach We documented the Rates Cycle and conducted a review of the procedures in place. Our review included reviewing the rates process for a sample of 25 rate charges to rate payers for the financial year ended 30 June 2016. No matters came to our attention with regards to the rates process at the City of Bunbury.

Other Revenue Review Objective and Scope The primary objective of the review was: • To ensure proper processes are followed with regards to processing and collection

of other revenue for cash receipts at the Administration Office and the Recreation Centres.

Review Approach We documented the cash receipts processes at the Administration office and the Recreation Centre as well as conducting a high level review of the procedures in place. Our review included reviewing the rates process for a sample of 25 cash receipts being received during the financial year ended 30 June 2016. During our review, no matters in relation to the cash receipts processes at the Administration Office or the Recreation Centre were noted. Fixed Assets Review Objective and Scope The primary objectives of the review were:

To ensure the acquisition and disposal of fixed assets are in compliance with the City’s Policies.

Review Approach We documented the Fixed Asset Cycle and reviewed 5 disposals and 25 additions for the period July 2015 to April 2016. During our review of the Fixed Asset Cycle we found no matters or recommendations and conclude that the controls in place regarding fixed assets are adequate.


5

Conclusion Based upon our work, we have concluded that the Financial Management Systems and procedures currently adopted by the City of Bunbury are operating effectively for the City’s current level of operation. Our review identified no control matters that need to be addressed in this report. This report has been prepared for the distribution to the addressee for the purpose of our engagement. We disclaim any assumption of responsibility for any reliance on this report to any person other than the addressee, or for any other purpose other than that for which it was prepared. Finally, we would like to take this opportunity to thank David Ransom and all the staff that assisted in the review for their assistance during our visit. If you have any questions or wish to discuss anything raised in the report, please do not hesitate to contact Graeme Morissey or myself on (08) 9480 2000. Yours sincerely

GRANT THORNTON AUDIT PTY LTD Chartered Accountants

M J Hillgrove Partner – Audit and Assurance

City of Bunbury

Review of appropriateness and effectiveness of the systems and procedures in relation to Risk Management, Internal Control and Legislative Compliance

Biennial Review - 1 November 2016

Appendix RAC-4

Audit Regulation 17 Review of appropriateness and effectiveness of the systems and procedures in relation to Risk Management, Internal Control and Legislative Compliance

Risk Management - Internal control and risk management systems and programs are a key expression of a local government's attitude to effective controls

# #.# Existing Controls Control Effectiveness Officer Improvements Timeframes for

implementation/Review

Comments

1.0 The City’s risk management systems are effective, and consider material operating risks appropriately1.1 Risk Management Policy adopted 24 June

2014.

Largely ineffective Senior Governance &

Risk Officer

Complete risk management framework

Implement risk management framework and

risk assessment within business units

Completed 01/11/16

February 2017

01/11/16 - Nominated departments currently undergoing

risk assessment prior to full implementation of program.

This is to streamline processes and documentation.

Risk Management Training with staff to be implemented in

February 2017.

29/08/16 - Meeting with Audit Committee to review Risk

Management Policy, Framework and guidelines.

20/06/16 - draft Framework and Corporate Guidelines

completed. Finalisation of templates in process.

30/09/15 – A briefing paper was endorsed by ELT.

12/07/16 - Amended Risk Management Policy with new

matrix approved and adopted by Council Res 232/16.

27/04/16 - Draft Framework presented to ELT. Following

the finalisation of draft templates - send all document to

Managers for feedback and proceed with pilot program.

14/04/16 - Draft framework presented to Managers.

Request for feedback prior to presentation to ELT on 27

April 2016.

11/11/15 - The Working group met and discussed overview

and draft implantation plan. Risk tools are currently being

developed.

23/10/15 – A working group for Risk Management was

formed

1.2 Occupational Safety & Health (OSH) Work

Procedure/Instruction

Substantially effective Manager HR and

Organisational

Development

Annually In October 2016 the City underwent an Occupational

Health and Safety audit conduct by LGIS. This audit

evaluated the City’s OSH systems against Worksafe Plan

assessment criteria. The City will be implementing a

number of the recommendations as part of the continuous

improvement process and has scheduled another review

for 12 months’ time to assess the progress.

01 November 2016 Page 2 of 28




Comments

1.3 OSH Committee Partially effective Manager HR and

Organisational

Development

The OSH Coordinator and Committee work

together to ensure a risk based approached

to OSH issues

The Committee meet monthly

1.4 Records Disaster Management Plan Substantially effective Manager Information

Communications and

Technology

Disaster Recover and Business Continuity

Strategy endorsed by ELT October 2015

Annually

1.5 Events Management - Risk Assessments Partially effective Manager Tourism and

Events

That a standardised risk management plan

for completion by event hosts and review by

senior officers be developed

Annually The Events team currently prepare risk assessments for City

run events (Christmas Carnival and Australia Day).

The risk assessments are reviewed and updated annually in

line with event debriefs, changes to the event, and any new

or revised information. Risk assessments include

collaboration with relevant departments including Health.

Risk management template provided to event organisers

with all major events requiring a risk management plan as

part of the event approval process.

It will also be ensured that team members undertaking risk

assessments receive adequate training and support.

These templates will be further enhanced in line with the

Risk Management Framework and tools currently being

developed.





Comments

1.6 Asset Management - Risk Assessments Partially effective Manager Assets Inclusion of a risk assessment undertaken as

part of development and maintenance of

the City of Bunbury

ongoing 01/11/16 Asset Management Planning for individual asset

classes is being undertaken and will include more in depth

analysis of risk and risk management.

The Asset Management Plan was presented to the Audit

Committee on 2/11/15, and received by Council on

10/11/15.

An asset management working group comprising of two

elected members and officers has been established

(Council Decision 407/15).

The intent of the working group is to progress appropriate

service level benchmarks and options and put further asset

strategy recommendations for consideration by Council.

Risk is an integral part of asset planning and will continue

to be incorporated into asset management planning, as

part of the Risk Management Program

1.7 Workforce Risk Assessment Partially effective Manager HR and

Organisational

Development

Inclusion of a risk assessment undertaken as

part of development and maintenance of

the City of Bunbury Workforce Plan

ongoing Will be developed as part of the Risk Management Program





Comments

2.0 The City’s business continuity plan is current effective and tested from time to time 2.1 Business Continuity Plan Substantially effective Team Leader Community

Safety Emergency

Management

Continue development of appropriate

structures, procedures to support Business

Continuity, with final endorsement by ELT.

ongoing 01/11/16 - Triggers from threat plans, used to initiate

certain actions endorsed by LEMC and now effective 'all

hazards' triggers for response.

18 April, 2016 - Process in place, triggers for action

established, only training required to enable process.

01/16 Local Emergency Management Arrangements (annex

4 – Threat Plans) amended to include triggers for City of

Bunbury response levels, plus the addition of some

additional threats.

~

CLSEM has developed a process to provide for a

coordinated response from the City, scalable to emergency

risk complexity and enabling interface with responding

agencies. Process is reliant upon the selection of

appropriate staff, to occupy positions on the Emergency

Coordination Team, bringing their existing knowledge and

understandings to inform response decisions.

Process endorsed by ELT in October 2105.

~

LGIS study completed in 2013 and report provided. The

workshops determined acceptable downtimes for various

services and identified critical business. No formal ‘plan’

was developed or inculcated into CoB Business, as a result.

The study has highlighted expectations on core business

and indicates some business disruption risks.

2.2 Business Continuity Plan - training Partially effective Team Leader Community

Safety Emergency

Management

Arrange for training in Australasian Inter-

service Incident Management System

(AIIMS) for respondents

ongoing 01/11/16 Still awaiting the delivery of this training.

Requires nomination of likely candidates from City

Managers.

01/16 ELT has been asked to identify staff members who

would likely be in identified Emergency Coordination

Teams, so that training can occur in the Business Continuity

Process and it’s operating platform, the AIIMS.

This is likely to take place in late February, 2016.

~

As part of above, staff likely to be involved in the

Emergency Coordination Team, will receive training in the

above process and also the AIIMS (process as used by

response agencies).





Comments

2.3 Business Continuity Plan - scenario testing Partially effective Team Leader Community

Safety Emergency

Management

Undertake scenario testing at least twice per

annum.

ongoing 01/16 The first such exercise would be held subsequent to

the training (above), to test preparedness and adequacy of

process.

~

Authority to conduct would be required by ELT and through

Directors/Managers.

3.0

3.1 Completion of annual statutory compliance

audit report (CAR) - enables identification of

any potential non-compliance with

legislation, regulations, standards and

policies

Partially effective Senior Governance &

Risk Officer

Identify tolerance and appetite for risk for

inclusion in Risk Management Framework

and provide systematic processes to

identify, analyse, evaluate and treat all

material operating risks.

~

In accordance with the recommendations

outlined in Audit 17 report, ongoing internal

assessment of risk management, internal

control and legislative compliance processes

are in place

31/03/2017 08/03/16 - the Compliance Audit Report for the City was

adopted by Council (Res 57/16) following the

recommendation of the Audit Committee. The City

achieved 100% compliance for the period ending 31/12/15.

The City has identified internal processes for determining and managing material operating risks in accordance with the City's identified tolerance for risk in the following areas:

* Potential non-compliance with legislation, regulations and standards and policies;

* Important accounting judgements or estimates that prove to be wrong;

* Litigation and claims;

* Misconduct fraud and theft; Significant business risks;

* Recognising responsibility for general or specific risk areas, for example, environmental risk, occupational health and safety, and how they are managed by the City.





Comments

3.2 Independent auditor engaged annually to

complete a comprehensive review of the

City’s end of year financial statements and

Financial Management Systems.

Substantially effective Manager Finance ongoing 31/10/16 Interim Audit, Financial Management Systems

Review and Annual Audit for the 2015/16 financial year

have been completed and finalised with no deficiencies to

note. These reports are tabled in the Audit Committee

meeting 11 November 2016.

At the Committee meeting 8 August 2016 the current

auditors, Grant Thornton, were appointed for a further 12

months.

20/07/16 - Annual Audit by Grant Thornton for the

2015/16 financial year to commence 5 September 2016.

Grant Thornton's term as the City's auditor ends after the

audit of the 2015/16 financial year. The City's Audit

Committee to consider and recommend to Council the

appointment of a new auditor (or reappointment of the

current auditor) at its Committee meeting 8 August 2016.

3.3 Comprehensive Insurance/Claims coverage

and program with LGIS.

Substantially effective Manager Governance Insurance renewals for 16/17 were

undertaken in consultation with the Assets

Team to ensure consistency between asset

and insurance registers.

Annually

3.4 Organisational Development Department

maintain an OSH register of risks managed

by the OSH Committee.

Substantially effective OSH Officer ongoing





Comments

3.5 Sustainability and Integrated Land Use

Planning (SaILUP) – has responsibility for the

planning of functions in accordance with the

Strategic Community Plan including covering

the strategic (forward land use planning)

responsibilities in keeping with legislative

requirements and in consultation with other

State and Local Agencies.

Substantially effective Manager Sustainability,

Planning and

Development

ongoing 01/11/16 Draft Local Planning Scheme and Strategy 8

currently available for public consultation until Friday, 16

December 2016.

Key elements of the draft Local Planning Scheme 8 (LPS8),

which has been formulated by the City over a period of

several years, include greater opportunities for living and

working within walking distance and expanding the city

centre to engage with the “three waters” of the

Leschenault Inlet, ocean and Koombana Bay.

Under the new Scheme, the development potential of

Bunbury’s CBD will be unlocked by the ability to double

floor space through the new Regional Centre Zone.

More mixed use, such as commercial space on a lower floor

with residential above, is also being promoted through two

new mixed use zones.

There is also a range of new land uses designed to

encourage innovative development based on sound

planning and urban design principles.

An inaugural Local Planning Strategy is also an important

tool that will guide the implementation of the new Scheme

and the city’s development over the next 20 years.

4.0

4.1 Currently no regular risk reports are

provided.

Largely ineffective Manager

Governance/Senior

Governance & Risk

Officer

Risk Reports will be provided to the Audit

Committee

Risk Management Framework action plan

will recommend:

A Risk Committee established to oversee

risk management process; monitor risk

register; provide mechanism for new risks to

be reported.

Regular risk reports from Risk committee

provided to the Audit Committee

30/12/2016 01/11/16 - Risk Management process currently being

finalised. Training to staff to be completed in February

2017.

20/07/16 - draft Framework and Corporate Guidelines

completed. Finalisation of templates in process.

50% complete

23/10/15 – Working group formed

We anticipate the implementation process will be a

minimum of 12 months. An outcome of the plan is to

present risk reports to the Audit Committee on a regular

basis.

Processes and procedures to ensure the Audit Committee (and all other Council Committees) are adequately informed and do not misuse their position to gain advantage for themselves or another and disclose any

conflict of interest





Comments

5.0 The City’s insurable risks are adequately managed

5.1 Internal audit of City’s insurable risk

completed in 2013/14.

Substantially effective Manager Governance completed

5.2 Annual insurance review with Local

Government Insurance Services (LGIS).

Substantially effective Manager Governance Annually Insurance renewals for 16/17 were undertaken in

consultation with the Assets Team to ensure consistency

between asset and insurance registers.

6.0 The City’s internal control system with management and the internal and external auditors is effective 6.1 Annual Review of financial management

systems in accordance with Regulation 5(1)

of the Local Government (Financial

Management) Regulations 1996

Areas reviewed include:

*Purchases/Payments/Payables;

*Receipts/Receivables/Cash Management

*Payroll

*Rates

*Other Revenue; and

*Fixed Assets.

Substantially effective Manager Finance ongoing 01/11/16 - A review of the financial management systems

was undertaken in May 2016. The report indicated no

areas of concern and no weaknesses were identified across

any of the areas audited. The Auditors to present findings

to the Audit Committee 11 November 2016.

May 2016 - Interim Audit and Financial Management

Systems Review undertaken by Grant Thornton Auditors.

A review of the financial management systems was

undertaken in May 2015. The Auditors presented to the

Audit Committee on 2 November 2015. The final report

indicated no areas of concern or weakness were identified

across any of the areas audited.

6.2 2014 Human Resources Internal Audit Substantially effective Manager HR and

Organisational

Development

Audit completed by AMD and captured in

Sycle.

Nine recommendations were made.

As at 1 May 2015, 6 are completed, 1

dismissed and 2 remain ongoing indefinitely.

completed

6.3 2014 Information and Communication

Technology Audit

Substantially effective Manager HR and

Organisational

Development

Audit completed by AMD and captured in

Sycle.

Fourteen recommendations were made. As

at November 2015 all recommendations

have been completed.

completed





Comments

6.4 2013 Procurement Probity Review/Audit Substantially effective Senior Contracts And

Procurement Officer Audit completed by WALGA Procurement

Consultancy Service and captured in Sycle,

provided a Procurement Probity Review in

May 2013.

45 Recommendations were made.

As at November 2015, 40 are completed, 3


completed

6.2 Evaluation of Misconduct management

arrangements

Partially effective Manager HR &

Organisational

Development

Evaluation completed by Public Sector

Commission (PSC). The City of Bunbury was

one of 12 public authorities to participate in

the evaluation process.

Annually The evaluation considered the extent to which policies,

procedures and management practices were demonstrated

against 23 criteria across the following areas:

1 Culture and Leadership

2 Systems and Processes

3 Consistency and completeness of application

The PSC has provided the City with a draft evaluation

advice which includes a number of suggested

improvements. The City has noted these suggestions and

has implemented an action plan to implement

improvements where required.

6.3 Occupational Health and Safety Audit Partially effective OSH Officer Audit completed by LGIS Annually The audit evaluated the City's OSH systems against

Worksafe Plan assessment criteria. The City will be

implement a number of the recommendations part of the

continuous improvement process and has scheduled

another review for 12 months time to assess the progress.

6.4 Ongoing Audit Programme Partially effective Manager Governance Prepare an internal audit programme to be

considered annually during project budget

considerations. Audited areas to be defined

at initial implementation and rotated

biennially.

ongoing The Governance Department will continue to proceed with

the recommendations outlined in this report, and

implement improvement actions using existing resources.

If any additional resources are required they will be

presented to Council for consideration as part of future

budget processes.





Comments

7.0 The City's controls for unusual types of transactions and/or any potential transactions that might carry more than on acceptable degree of risk are effective

7.1 The following financial controls are in place

to identify and mitigate these risks:

*Purchase limit controls.

*Purchase limit controls.

*Segregation of financial duties.

*Internal review of payments by an

independent officer.

*Actual expenditure is compared to budgets

adopted by Council.

*Manager Finance unable to process

journals.

*Journals and bank reconciliations are

reviewed by Team Leader or Manager.

*Access to financial system programmes are

controlled by the Information and

Technology Department.

*Budget reviews are carried out in October

and February each year.

*A monthly financial report is prepared for

Council which includes explanations of actual

to budget variances of 10% and $25,000.

Internal controls are reviewed annually by

external auditors Grant Thornton

Partially effective Manager Finance Following the establishment of Council’s

appetite and tolerance for corporate risk as

identified under Issue 3.1, in accordance

with the risk management framework, the

level of controls will be reviewed.

30/06/2016 Financial Management Systems and Procedures review was

undertaken in May 2016. Outcome from the review is that

the financial controls are considered adequate by external

auditors.


Systems Review undertaken by Grant Thornton Auditors -

awaiting outcome of Audit and Review

Financial controls are considered adequate by external

auditors

8.0 The City's procurement Framework - application of probity, transparency and procedures/processes of policies is effective 8.1 WALGA Procurement Consultancy Service

provided a Procurement Probity Review in

May 2013.

The Review assessed the City’s current level

of compliance against relevant purchasing

legislation and regulations

Substantially effective Senior Contracts And

Procurement Officer

The Review and implementation of 45

recommendations is now complete.

As at November 2015, 40 were completed, 3


completed





Comments

9.0

9.1 The Audit Committee meets at least 3 times

per annum

Substantially effective Manager Governance ongoing Committee meets quarterly as required depending of

timing of Auditors

9.2 The Audit Committee Membership consists

of three (3) Councillors, two (2) Community

members, one (1) ex-officio member and

support staff as required.

Substantially effective Manager Governance Reviewed in line with Local

Government Elections

9.3 The terms of reference has recently been

revised and reflects the model ToR provided

by the Department of Local Government and

Communities.



10.0 The management of fraud and misconduct is effective, with risks identified, analysed, evaluated, treated and reported

10.1 Whilst it is acknowledged that fraud is

difficult to detect, it is believed that

appropriate financial controls exist and are

independently verified. Any evidence of

fraud and misconduct is immediately

reported to the CEO.

Substantially effective Manager Finance The external review by Grant Thornton each

year on the City’s financial managements

systems is maintained.

ongoing 01/11/16 The interim Grant Thornton Audit Findings

Report noted that no fraud was detected during the audit

procedure conducted. However, the City had an instance of

fraud perpetrated throughout the 15/16 period that has

been addressed and no further pervasive incidences have

occurred.

10.2 The City maintains a schedule of hierarchy

for purchasing limits and reviews the

purchasing and tendering policies in

accordance with the Policy & Review

Development Committee schedule.

Substantially effective Manager Finance

Senior Contracts and

Procurement Officer

ongoing The Finance Department maintain an up to date schedule

of hierarchy for purchasing limits, which is reviewed on a

regular basis. Notwithstanding changes in legislation, the

purchasing and tendering policies are reviewed every two

years, which is in accordance with the City’s adopted policy

framework.

ELT have endorsed the Risk Management Paper produced

by the Senior Governance Officer and a project group for

Risk Management Framework was established on 23

October 2015. Procurement risk is mitigated through

specifications and contract annexures to manage risk on a

project by project basis. While this recommendation is

complete the nature of risk dictates that this is an ongoing

area that is continuously reviewed and best practice

adopted.

The audit committee understands and discusses any changes in the City's control environment with key management including regular periodical meetings with internal and external auditors and compliance staff





Comments

10.3 The City adopted a revised Code of Conduct

on 11 November 2014 (Decision 418/14).

Substantially effective Senior Governance &

Risk Officer

Reviewed biennially 01/11/16 - Code of Conduct currently being reviewed

20/07/16 - The Governance Department will undertake the

biennial review of the Code of Conduct. To be presented to

the Policy Review and Development Committee October

2016 meeting .

Acknowledgement of the Code is received from all new

staff as part of the induction process, and it is mandatory

for existing staff to acknowledge the updated Code through

the BOLD e-learning programme.

10.4 City Fraud Control Plan Largely ineffective Manager Finance and

Senior Governance and

Risk Officer

Develop a City Fraud Control Plan in

accordance with the Risk Management

Framework

30/06/2016 01/11/16 Controls will be identified and treatment plans

implemented if required, as part of City's management of

risk.

20/07/16 Waiting on the Risk Framework, guidelines and

templates to be endorsed.

Revised timeframe in line with the proposed

implementation plan for risk management programme.



Internal control - systems involve policies and procedures that safeguard assets, ensure accurate and reliable financial reporting, promote compliance with legislation and achieve effective and efficient operations.



Comments

1.0 The City's Internal Control Framework is effective

1.1 The City has identified internal controls in the

following areas:

* Audit Compliance

* Delegation Register

*Policy Review Schedule

*Business Continuity Plan

*Code of Conduct

*Integrated Planning and Reporting Framework -

Community Strategic Plan, Corporate Business

Plan, Asset Management Plan and Workforce

Plan

*Record Keeping Plan

*Financial Register - Gifts, Financial Interests,

Primary & Annual Returns

*Tender Register

*Financial Audit Programme

* Corporate Guideline outlining the City's

internal control framework and it's commitment

to implementing, maintaining and reviewing risk

based internal controls

Partially effective Senior Governance & Risk

Officer

Document a Policy and Framework outlining

Council’s commitment to internal controls

and their importance to the organisation

Develop a risk based approach to internal

controls and establish a monitoring and

reporting system.

To ensure a process exists to track breaches

of internal controls and effectiveness of

changes to internal controls.

Attain - Governance Calendar

30/03/2016 Annually 01/11/16 - Risk Management program being finalised and

implemented. Training with staff to be conducted in

February 2017.

Internal Control Corporate Guideline endorsed by ELT

27/07/16.

Internal Corporate Guideline framework is complete and

will be presented to ELT on 27/07/16 for endorsement.

2.0 The City's separation of roles and functions, processing and authorisation controls are effective

2.1 Council maintains an up-to-date register of

delegations.

Documentation of designated employees is

maintained and kept up-to-date.

Procedures are in place to authorise employees

as required by legislation.

Procedures are in place to ensure designated

employees are informed and aware of their

responsibilities.

Substantially effective Senior Governance and

Risk Officer

Annually 01/11/16 - Review of Delegation Authority register to be

considered by Policy Review and Development Committee

on 17/11/16.

20/07/16 - Governance Department are currently

undertaking the annual review of the Delegated Authority

Register. In conjunction with the Register review, the

governance Department has also embarked on a review of

authorised officers and the procedures of authorising said

officers





Comments

2.2 Authorised employees are provided a Certificate

of Authorisation issued by the CEO that

stipulates the legislation that each employee

has been authorised to administer and enforce.

Further to this, the roles and responsibilities for

each authorised employee are stipulated within

each authorised employees Position

Description.

Partially effective Manager Community Law,

Safety & Emergency

Management

Manager Health

Director Planning,

Development & Regulatory

Services

Establish a authorised officers register for all

City staff.

Dec-16 20/07/16 - Governance Department are currently

undertaking a review of authorised officers and the

procedures supporting this process.

New employees authorisations are included as part of

their induction program.

2.3Separation of financial duties and

responsibilities is reviewed annually by Auditors

Grant Thornton during the interim audit

Substantially effective Manager Finance ongoing Segregation of duties is considered appropriate





Comments

3.0 The City's control of approval of documents, letters and financial records is effective

3.1 All documents created and stored by the City of

Bunbury are governed in accordance with the

State Records Act of Western Australia,

including the Record Keeping Plan.

The City is currently working with both paper

based and electronic records.

These documents are controlled within two

electronic document management systems –

although in future the City will only use one.

Users have access to these systems and

documents are controlled in accordance with

security privileges determined by their role

within the organisation.

*Financial records are covered by the

aforementioned controls.

Partially effective Manager Information,

Communications and

Technology

The City recognises that more work needs to

be done in relation to the creation and

control of records. It is expected that these

measures will be implemented as part of the

current document management system

deployment.

Annually 01/11/16 - Internal Review of IT Systems currently being

undertaken to gain insight into the current systems, how

they are being used and also to look for opportunities

going forward.

Project to migrate content from MyDocs to TRIM Record

Manager approved by ELT Dec 2015.

3.2 Common Seal Procedure outlined in the City of

Bunbury Standing Orders Local Law 2012.

Common Seal Register maintained by the office

of the CEO

Substantially effective CEO ongoing

4.0 The City's security controls in respect to physical access to records are effective

4.1 The City has the following security controls in

place:

• HR Information can only be accessed by staff

within the HR Department.

• Highly sensitive documents are managed

through the CEO’s office.

• At the present time, access to the City’s

physical paper based information is managed

through the City’s EDMS system, Trim.

Substantially effective Manager Information,

Communications and

Technology

ongoing





Comments

5.0 The current security controls in respect to computer applications and information systems (general and application IT controls) are effective

5.1 The City utilises a broad range of controls

designed to protect the information systems

and the data that is contained while providing

as much flexibility to the users as possible.

The virtualisation of desktop systems has

allowed control of applications using efficient

and quick mechanisms.

Staff do not have administration level access to

install applications etc, and what they have

access to see and modify is controlled as well.

Other general controls such as password

complexity and change repetition are also

employed.

Access to the Internet is also filtered to prevent

use of material that is not desired for standard

business activities.


Communications and

Technology

ongoing

6.0 The access limits placed on data files and systems (to make changes) are effective

6.1• The City utilises limits on email systems to

ensure that users email is maintained at

acceptable sizes and catalogued into the

Document Management System (myDocs).

• With regards to file level access this has been

reduced with the transition to using the myDocs

system resulting in a more structured approach

to the data that is generated. The remaining file

shares are limited and monitored using quota

management software.

• As part to the virtualisation of server

hardware that the City has embarked on,

centralisation of these file shares have resulted

in more efficient management of the file share

data.


Communications and

Technology

ongoing





Comments

7.0 The regular maintenance and review of financial control accounts and trial balances is appropriate

7.1 Monthly financial report includes completing

check lists to ensure control accounts and trial

balances remain in balance and reconciled.

Monthly financial report presented to Council.

October and February budget reviews.

Monthly report includes income and

expenditure forecasts to 30 June.

Substantially effective Manager Finance Monthly Reviews

8.0 Independent review of internal financial controls

8.1 Independent auditors are engaged to undertake

annual independent audits of the financial

statements, including:

• Statement of financial position

• Statement of comprehensive income,

• Statement of changes in equity

• Statement of cash flows for year

• Summary of significant accounting policies

The Annual Audit includes:

• examination, on a test basis, of evidence

supporting the amounts and other disclosures in

the financial statements

• assessment of the risks of material

misstatement of the financial report, whether

due to fraud or error.

• evaluation of the appropriateness of the

financial reporting framework, accounting

policies used

• the reasonableness of accounting estimates

made by management

• evaluation of the overall financial statement

presentation.

Substantially effective Manager Finance Annually 01/11/16 - Grant Thornton Audit Pty Ltd formed an

opinion, the financial report of the City of Bunbury:

* Presents fairly of the City of Bunbury's financial position

as at 30 June 2016 and of its performance for the financial

year ended 30 June 2016.

*Complies with Australian Accounting Standards including

the Australian Accounting interpretations.

*Are prepared in accordance with the requirements of the

Local Government Act 1995 part 6 (as amended) and

Regulations under that Act.

20/07/16 - Annual Audit by Grant Thornton for the

2015/16 financial year to commence 5 September 2016.



awaiting outcome of Audit and Review.





Comments

8.2 Independent Auditors (Grant Thornton)

undertook an independent financial Audit for

the year ended 30 June 2016.

The key areas of the financial audit focus are:

• Revenue

• Non-operating grants, subsidies and

contributions

• Receivables

• Assets (expenditure, valuation, depreciation)

• Employee costs/entitlements

• Operating expenses/trade other payables

• Identification and assessment risks of material

misstatement of the financial report due to

fraud

Substantially effective Manager Finance ongoing 01/11/16 Grant Thornton Audit Pty Ltd reported no

significant control deficiencies:

An in-depth analysis of controls around the processing of

transactions in the following areas was undertaken:

*Purchases, payments and payables

*Receipts, receivables and cash management

*Payroll

*Rates

Additionally it was noted in the Audit Findings Report in

regards to fraud risk:

Our audit procedures did not detect fraud. We note that

there was an instance of fraud perpetrated throughout the

period, but we were satisfied that this incident had been

addressed and no further pervasive incidences occurred.

2/11/15 Grant Thornton Audit Pty Ltd reported no

significant control deficiencies were identified.

An in-depth analysis of controls around the processing of

transactions in the following areas was undertaken:

• Purchases, payments and payables

• Receipts receivables and cash management

• Payroll

• rates

Additionally, their procedures did not uncover any matters

related to instances of fraud during the assessed period.





Comments

9.0 Management undertake internal reviews in respect of comparison and analysis of financial results with budgeted amounts9.1 A financial summary report and project variance

report is reviewed by Executive Leadership

Team on a monthly basis. The project variance

report provides a summary of operating and

capital projects with an actual variance of

greater than 10% and $15,000 compared to the

year to date budget.

Substantially effective Manager Finance Monthly A monthly Financial Summary report and Project Variance

report is provided to the Executive Leadership team.

These reports show any areas of concern for comment and

action.

9.2 At the special council meeting 22 July 2016,

council adopted that a variance between actual

and budget to date of greater than or equal to

10% and $25,000. This is considered to be a

material variance for reporting purposes in the

Statement of Financial Activity for 2016/17 This

variance is reviewed annually by Council.

Substantially effective Finance Manager Annually At the special council meeting 27 July 2016, council

adopted that a variance between actual and budget to

date of greater than or equal to 10% and $25,000. This is

considered to be a material variance for reporting

purposes in the Statement of Financial Activity for

2016/17. This variance is reviewed annually by Council.

10.0 Controls in respect to purchasing and payment of accounts are assessed and appropriate

10.1 Annually - Independent auditors (Grant

Thornton) undertake a financial management

systems review in accordance with Regulation

5(1) of the Local Government (Financial

Management) Regulations 1996.

Areas reviewed included:

• Purchases/Payments/Payables;

• Receipts/Receivables/Cash Management

• Payroll

• Rates

• Other Revenue; and

• Fixed Assets.

Substantially effective Finance Manager Annually The following was noted in the May 2016 Financial

Management Review:

• Review of the controls over payments and account

payable did not identify any significant control

weaknesses.

• Review and testing of the receipts Cycle, did not identify

any significant weaknesses in these systems and

procedures.

• Review of payroll cycle, processing and balancing

controls for the payment run and commencements and

termination did not produce any matters requiring

attention.

• Review of the rates cycle including process and

procedures did not produce any matters requiring

attention

• Review of cash receipts processes at the administration

office and recreation centre did not produce any matters

requiring attention

• Review of fixed asset cycle found the controls in place

are adequate





Comments

11.0 Reporting, review and approval controls of financial payments and reconciliations are appropriate

11.1 Annually- Independent auditors (Grant








• Payroll

• Rates


• Fixed Assets.

Substantially effective Manager Finance Annually The following was noted in the May 2016 Financial

Management Review:



weaknesses.



procedures.




attention.



attention



requiring attention


are adequate



awaiting outcome of Audit and Review





Comments

12.0 The City compares result of physical cash and inventory count records with accounting records

12.1 Annually - Independent auditors (Grant








• Payroll

• Rates


• Fixed Assets.

Substantially effective Manager Finance Annually 01/11/16 In addition to the interim audit and financial

management system review undertaken by Grant

Thornton, monthly bank and investment reconciliations

are completed (confirmed annually with bank

confirmations) as are stocktakes for the Depot.

The following was noted in the May 2016 Financial

Management Review:



weaknesses.



procedures.




attention.



attention



requiring attention


are adequate



Legislative Compliance - The compliance programs of a local government are a strong indication of attitude towards meeting legislative requirements.# #.# Existing Controls Control Effectiveness Officer Improvements Timeframes for


Comments

1.0 Internal monitoring of the City's compliance with legislation and regulations is undertaken 1.1 • Yearly completion of Statutory Compliance Audit

Report.

• Annual review of Delegations Register.

• Bi monthly meetings of Policy Review and

Development Committee, where current Council

Policies are reviewed and updated or revoked

accordingly and proposed Policies are considered

before recommendation to Council.

• Content of Gift Register maintained.

• Content of Register of Financial Interests

maintained.

• Content of Register of Complaints maintained

• Content of Annual Report in accordance with the

Local Government Act 1995 and associated

regulations.

• Corporate Guideline outlining the City's

framework and commitment to maintaining

legislative compliance


Risk Officer

That a framework reflecting a risk based

approach to legislative compliance be

developed, detailing the monitoring and

reporting systems to be utilised.

Adopt a formal policy outlining the City’s

commitment to comply with legislative

requirements.

Implement a Governance

calendar/legislative compliance risk

register.

Completed

December 2016

01/11/16 Legislative Compliance Corporate

Guideline endorsed by ELT 27/07/16.

Legislative Compliance Corporate Guideline

framework is complete and will be

presented to ELT on 27/07/16 for

endorsement.

New Governance Calendar to be included in

ATTAIN - the City's electronic management

platform for financial disclosure

requirements.

1.2 Review of Authorised Officers is undertaken when

new Authorised Officers are employed or at various

stages when legislation changes or new legislation

is introduced.

Substantially effective Manager Community

Law, Safety &

Emergency

Management

Manager Health

Director Planning,

Development and

Regulatory Services

ongoing 01/11/16 15/04/16 - Governance

Department are currently undertaking a

review of authorised officers and the

procedures supporting this process.





Comments

1.3 Regular monitoring of legislative compliance is

conducted when new Authorised Officers are

employed, when legislation changes or new

legislation is introduced. Information relating to

changes in relevant legislation or the introduction

of new legislation is obtained via circulars provided

by the Dept. Local Government, State Law Publisher

or various professional organisations and relevant

Associations i.e. WA Rangers Association, IPAA.

Substantially effective Manager Community

Law, Safety &

Emergency

Management

Manager Health

Director Planning,

Development and

Regulatory Services

ongoing

1.4 Annual audits of end of year financial statements

and financial management systems

Substantially effective Manager Finance Annually An interim audit, financial management

systems, procedures review and annual

audit are completed during the course of

the financial year by externally appointed

auditors, currently Grant Thornton Auditors.

1.5 Review operational expenditure which may be

considered non-compliant as per tender legislation

Substantially effective Senior Contracts and

Procurement Officer

ongoing Arc Blue have produced the dashboard

analysis on expenditure. There has been

some preliminary analysis on information

and additional baseline expenditure on

some procurement areas has commenced to

ensure compliance and value for money.

There will be more in depth analysis to take

place and an ongoing program to tighten up

compliance and best practice.





Comments

2.0 The annual Compliance Audit Return is completed and the review reported to the Audit Committee and Council 2.1 Yearly Compliance Audit Report (CAR) completed in

accordance with legislation and adopted by Council

accordingly. The audit Committee review the CAR

prior to adoption by Council.

Completion of the relevant sections of the Return

effectively requires a number of ad-hoc internal

audits, which assist the City to ensure that

operations meet the statutory requirements of the

Local Government Act 1995 and associated

Regulations.

Substantially effective Manager Governance Reviewed annually 08/03/16 - the Compliance Audit Report for

the City was adopted by Council (Res 57/16)

following the recommendation of the Audit

Committee. The City achieved 100%

compliance for the period ending 31/12/15.

Officers have completed the CAR for 2015,

which will be considered by the Audit

Committee on 15 February 2016.

3.0

3.1 Bi monthly meetings are held with senior

management and the audit committee.

Minutes of meetings are recorded and presented to

Council for notation. Individual reports are

presented to Council for consideration and

recommendation. Council decisions are captured in

Sycle and monitored for action.


Risk Officer

Regular risk updates to Audit Committee 30/06/2016 Quarterly We anticipate the Risk Management

Framework implementation process will be

a minimum of 12 months. An outcome of

the plan is that risk reports will be delivered

to the Committee on a regular basis.

Communication between the Audit Committee and Management is robust to ensure the Audit Committee is informed in respect to the effectiveness of the City’s compliance and able to make

recommendations for change as necessary





Comments

4.0 The City’s procedures in respect to receiving, retaining and handling complaints, including confidential and anonymous employee complaints

4.1 Up to date Code of Conduct sets out procedures for

handling employee complaints.

Partially effective Manager Governance Reviewed biennially 01/11/16 - The Governance Department are

undertaking a Code of Conduct Review

20/07/16 - The Governance will shortly

commence the biennial review of the Code

of Conduct. To be presented to the Policy

Review and Development Committee

October 2016 meeting.

4.2 Procedures for dealing with Councillor breach or

complaints are dealt with according to the Act.

Substantially effective Senior Governance &

Risk Officer

In accordance with the LGA

Act 1995

4.3 Customer Service Charter reviewed and adopted by

Council in February 2014. Customer Service

Framework and Complaints Policy currently being

prepared as part of the organisational customer

service framework.

Partially effective Manager Information,

Communication and

Technology

Customer Service and Complaints

Handling Guidelines reviewed and

updated Jan 2016 and will be presented to

ELT for consideration.

Completed 11/10/16 Customer Service Charter and

Customer Complaint Handling Guidelines

endorsed by ELT

19/07/16 Amendments were requested to

the draft guidelines. It is proposed to

represent the guidelines to ELT in the near

future.





Comments

4.4 Throughout 2014 procedures for receipting of

Primary and Annual Returns have been refined and

are in accordance with the Act and regulations.

Substantially effective Senior Governance

and Risk Officer

ongoing All Councillors and designated employees

have been trained in the use of Attain and

are now using the electronic management

system to record primary and annual

returns.

4.5 Public Interest Disclosure Policy and Guidelines Substantially effective Senior Governance

and Risk Officer

Reviewed biennially The Policy and Guidelines for Public Interest

Disclosure were reviewed at the Policy and

Review Development Committee Meeting

held 16 June 2016. No changes were

recommended.

5.0 How management disclosures the effect of significant compliance issues (if any) in financial reports 5.1 The independent auditor, Grant Thornton is

required to report any identified significant

compliance issue.

Substantially effective Manager Finance ongoing Significant compliance issues (if any) are

raised during the interim audit, financial

management systems, procedures review

and/or the annual audit process by our

externally appointed annual auditors, Grant

Thornton Auditors.





Comments

6.0

6.1 Councillors inducted to the City of Bunbury Substantially effective Manager Governance Reviewed in line with Local


New Councillors provided with induction

pack from the Governance Department.

6.2 Community Members inducted to the City of

Bunbury.



All Committee members have been sent

welcome letters, which include

• terms of reference for the applicable

committee,

• Standing Orders Local Law

• term of commitment; and

• the City of Bunbury Code of Conduct

6.3 Declarations of impartiality/financial interests

recorded.

Substantially effective Manager Governance Ongoing

6.4 Primary and Annual Returns recorded in Attain Substantially effective Manager Governance Ongoing

7.0 The City has adequate compliance frameworks to deal with relevant external legislation and regulatory requirements 7.1 • Standard operating procedures

• Council Policies and corporate guidelines

• Training of employees

• Use of Department Circulars

• Liaison with regulatory bodies to provide current

and anticipatory information

Substantially effective Senior Governance

and Risk Officer and all

Managers

Use of new Governance Calendar function

in ATTAIN to ensure review processes and

compliance with external legislation and

regulations are captured and maintained.

1/09/2016 Calendar not

available from Integrity

Management Solutions as yet.

Processes and procedures to ensure the Audit Committee (and all other Council Committees) are adequately informed and do not misuse their position to gain advantage for themselves or another and

disclose any conflict of interest


Thursday, 10 November, 2016

Budget Review

October 2016

Appendix CEO-1

Thursday, 10 November, 2016Budget Review - October 2016

Current

Budget

Forecast Forecast

Change

%Office of Chief Executive Original

Budget

Department : Chief Executive Leadership

Operating and Capital Projets

Business Engagement

PR-4266 Undertake review of Council's Business Systems

Expenditure

$0 $44,858Salary Exp - General -$44,858$0

$0 $44,858 -$44,858 0.0$0

Undertake an internal review of Council's Business Systems. Funded from savings within

existing salaries budget.Comments:

Corporate Research and Policy Development

PR-3877 Management of funds for the Bunbury Marines Facilities: Engineering, Environmental and Planning

Studies

Income

$0 -$8,906Interest Inc - Investment $8,906$0

$0 -$8,906 $8,906 0.0$0

Expenditure

$0 $460Contract Exp - Audit Fees -$460$0

$919,753 $928,199Contributions Exp -$8,446$919,753

$919,753 $928,659 -$8,906 -1.0$919,753

Interest has been earned on grant funds received. Project expenditure has been increased to

match interest accordingly.

Comments:

Relationship and Partnership Development and Support

PR-3875 Support Regional Cities Alliance 2016/17 to 2020/21

Expenditure

$0 $44,000Contributions Exp -$44,000$0

$0 $44,000 -$44,000 0.0$0

The Council has been involved with WA Regional Cities Alliance (WARCA) for several years

and a decision was made to finalise the relationship between WARCA and UWA. As the

funding arrangements are undertaken in arrears, there is a need to allocate funding to finalise

the work already completed through the research agreement. A further report will be provided

to Council as part of the budget development process for 2017/18 outlining future options in

relation to WARCA.

Comments:

$919,753 $1,008,611 -$88,858Operating and Capital Projets $919,753

$919,753 $1,008,611Total for Chief Executive Leadership -$88,858$919,753

Page 2 of 23


Current

Budget

Forecast Forecast

Change


Budget

Department : Corporate Governance

Base Operating

Media and Communications

Conduct corporate marketing activities

Expenditure

$58,938 $71,288Contract Exp - Advertising -$12,350$58,938

$58,938 $71,288 -$12,350 -21.0$58,938

Additional expenditure sought to increase the City Focus advertisement in the Bunbury Mail

from one page to two pages as per Council Resolution 296/16 dated 23 August 2016.

Comments:

$58,938 $71,288 -$12,350Base Operating $58,938

$58,938 $71,288Total for Corporate Governance -$12,350$58,938

Department : Finance

Base Operating

Corporate Revenue

Coordinate rating

Income

-$5,000 -$9,400Contribution Income $4,400-$5,000

-$5,000 -$9,400 $4,400 -88.0-$5,000

Expenditure

$66,625 $71,025Bank Transaction Fee Exp - Payment Agenc -$4,400$66,625

$66,625 $71,025 -$4,400 -6.6$66,625

Increase in expenditure due to the set-up of an additional rates payment option with Australia Post's Digitial Mailbox. Increase in income due to the contribution from Australia Post to set up the facility.

Comments:

General Purpose Revenue

Raise general purpose rates

Income

-$10,655 -$12,500Rate Inc - Pensioners Deferred Interest $1,845-$10,655

-$110,000 -$112,000Rate Inc - Instalment Charge $2,000-$110,000

-$25,000 -$26,330Rate Inc - DFES Administration Fee $1,330-$25,000

-$210,000 -$235,000Rate Inc - Instalment Interest Charges $25,000-$210,000

-$355,655 -$385,830 $30,175 -8.5-$355,655

Increase in Instalment Charges and Instalment interest due to a higher number of

residents opting to pay by instalments. Additional income received from Pensioner Deferred Rates and the DFES Administration Fee.

Comments:

-$294,030 -$324,205 $30,175Base Operating -$294,030

-$294,030 -$324,205Total for Finance $30,175-$294,030

Page 3 of 23


Current

Budget

Forecast Forecast

Change


Budget

Department : Major Projects and Property

Base Operating

Land Acquisitions and Rationalisations

Disposal value of land

Income

$931,938 $25,500Disposal Value Land $906,438$931,938

$931,938 $25,500 $906,438 97.3$931,938

The disposal value of land is an accounting book entry only (non-cash) to record the profit or

loss on the disposal of assets. As it is proposed in this budget review to reduce income on

land sales, the corresponding value of land disposed is also required to be adjusted.

Comments:

$931,938 $25,500 $906,438Base Operating $931,938



PR-4256 Obtain legal advise for sale and development of Lot 5 Wellington Street, Bunbury

Expenditure

$0 $20,000Contract Exp - Professional Services -$20,000$0

$0 $20,000 -$20,000 0.0$0

Legal expenditure will be incurred as part of negotiating the sale of land. This will be

reimbursed under the contract if the sale proceeds.

Comments:

Page 4 of 23


Current

Budget

Forecast Forecast

Change


Budget




PR-4148 Disposal of Lot 33 Strickland Street

Income

-$1,080,000 $0Proceeds from Disposal of Land -$1,080,000-$1,080,000

-$1,080,000 $0 -$1,080,000 100.0-$1,080,000

As it is hard to accurately budget when land sales will occur, the income will be removed from

the budget. When land sales occur the proceeds from disposal of land will be transferred to

the Asset Management and Renewal Reserve to fund works in future years.

Comments:

PR-3730 Dispose of Lot 70 Winthrop Avenue (Amended College Grove Joint Venture)

Income


-$1,200,000 $0 -$1,200,000 100.0-$1,200,000

Expenditure

$38,815 $20,000Contracts Exp - Professional Services $18,815$38,815

$38,815 $20,000 $18,815 48.5$38,815


the budget. When Lot 70 Winthrop Avenue is sold the proceeds of sale will be transferred into

the College Grove Subdivision Amended Joint Venture Reserve. Some expenditure will still be

required prior to the sale for marketing costs, etc.

Comments:

PR-3658 Disposal of portions of lots 8 and 256 Tuart Street South Bunbury

Expenditure

$1,000 $2,344Contract Exp - Legal Fees -$1,344$1,000

$1,000 $2,344 -$1,344 -134.4$1,000

Legal fees on the disposal of Lot 8 and 256 Tuart Street higher than budgeted.Comments:

PR-3387 Dispose of Lot 24 Fielder Street

Income

-$310,000 $0Proceeds from Disposal of Land -$310,000-$310,000

-$310,000 $0 -$310,000 100.0-$310,000

Expenditure

$4,200 $12,000Contracts Exp - Professional Services -$7,800$4,200

$4,200 $12,000 -$7,800 -185.7$4,200



the Asset Management and Renewal Reserve to fund works in future years. Additional

expenditure is due to preliminary site investigations, additional surveying fees and subdivision

fees.

Comments:

Page 5 of 23


Current

Budget

Forecast Forecast

Change


Budget




PR-3381 Dispose of Lot 66 Ocean Drive

Income


-$1,800,000 $0 -$1,800,000 100.0-$1,800,000

Expenditure

$52,000 $26,000Contracts Exp - Professional Services $26,000$52,000

$52,000 $26,000 $26,000 50.0$52,000



the Asset Management and Renewal Reserve to fund works in future years.

Comments:

Land Administration

PR-3616 Acquisition, subdivision and disposal of Lot 1028 Latreille Rd South Bunbury

Income

-$600,000 $0Proceeds from Disposal of Land -$600,000-$600,000

-$600,000 $0 -$600,000 100.0-$600,000

Expenditure

$0 $3,652Contracts Exp - Professional Services -$3,652$0

$7,426 $9,611Contract Exp - Labour and Materials -$2,185$7,426

$7,426 $13,263 -$5,837 -78.6$7,426



the Asset Management and Renewal Reserve to fund works in future years. Additional

expenditure required due to property subdivision and clearances prior to the sale.

Comments:

-$4,886,559 $93,607 -$4,980,166Operating and Capital Projets -$4,886,559

-$3,954,621 $119,107Total for Major Projects and Property -$4,073,728-$3,954,621

Department : Organisational Development and Human Resources

Base Operating

Corporate Training and Employee Development

Administer corporate training programs

Expenditure

$35,000 $30,000Contract Exp - Labour and Materials $5,000$35,000

$35,000 $30,000 $5,000 14.3$35,000

Savings have been identified within this account and reallocated to PR-4257 Undertake Equal

Employment Opportunity training (refer page 7).

Comments:

Page 6 of 23


Current

Budget

Forecast Forecast

Change


Budget

Department : Organisational Development and Human Resources

Base Operating

Occupational Health and Safety

Coordinate workers compensation claims

Income

$0 -$45,240Reimbursement Inc - Workers Compensation $45,240$0

$0 -$45,240 $45,240 0.0$0

Workers' compensation reimbursements received. Funds to be transferred to the Employee

Entitlement and Insurance Reserve.

Comments:

$35,000 -$15,240 $50,240Base Operating $35,000



PR-4257 Undertake Equal Employment Opportunity Training

Income

$0 -$10,000Operating Grant and Subsidy Inc - State $10,000$0

$0 -$10,000 $10,000 0.0$0

Expenditure


$0 $15,000 -$15,000 0.0$0

The City is required to provide organisational wide training on Equal Employment Opportunity

and disability understanding. The City has successfully applied for a Lighthouse Grant from

the Department of Local Government for $10,000. The remaining $5,000 will be funded from

Administer Corporate Training Programs (refer page 6).

Comments:

$0 $5,000 -$5,000Operating and Capital Projets $0

$35,000 -$10,240Total for Organisational Development and Human Resources $45,240$35,000

Department : Trainees and Cadetships

Base Operating

Traineeships and Cadetships

Provide traineeships and cadetships

Expenditure

$251,822 $206,964Salary Exp - General $44,858$251,822

$251,822 $206,964 $44,858 17.8$251,822

Savings identified in the Traineeship and Cadetship salaries budget. Savings allocated to

PR-4266 Undertake review of Council's Business Systems (refer page 2).Comments:

Page 7 of 23


Current

Budget

Forecast Forecast

Change


Budget

Department : Trainees and Cadetships

$251,822 $206,964 $44,858Base Operating $251,822

$251,822 $206,964Total for Trainees and Cadetships $44,858$251,822

Page 8 of 23


Current

Budget

Forecast Forecast

Change

%Planning and Development Services Original

Budget

Department : Community Law, Safety and Emergency Management

Base Operating

Community Safety

Maintain public CCTV equipment

Expenditure


$15,000 $9,024 $5,976 39.8$15,000

Savings used to partially fund overspend on PR-3870 Purchase and install CCTV cameras at

Queens Gardens (refer below, page 9).Comments:

Development Compliance

Conduct compliance inspections and administration

Income

$0 -$104,222Fine and Penalty Inc - Court Prosecution $104,222$0

$0 -$104,222 $104,222 0.0$0

Increase in fine and penalty income due to the finalisation of a successful health and building

court prosecution.

Comments:

Vehicle Parking Planning and Operations

Operate and maintain parking meters

Income

-$35,465 -$11,310Parking Fee Inc - Victoria Street -$24,155-$35,465

-$35,465 -$11,310 -$24,155 68.1-$35,465

Expenditure

$50,000 $5,299Lease and Hire Exp - Land $44,701$50,000

$50,000 $5,299 $44,701 89.4$50,000

Reduction in parking fee income and carpark lease expenditure at the Victoria Street

carpark due to owners developing. Lease expenditure and parking revenue has

ceased. All funds are transferred to/from the Parking reserve.

Comments:

$29,535 -$101,209 $130,744Base Operating $29,535


Community Safety

PR-3870 Purchase and install CCTV cameras at Queens Gardens

Expenditure

$0 $12,976Contract Exp - Labour and Materials -$12,976$0

$0 $12,976 -$12,976 0.0$0

Original project in 2015/16 proposed a wireless link between the cameras in Cobblestone

Drive and the switch at the Visitor Centre. This was not able to be achieved and so it was

necessary to install a fibre optic cable which included horizontal boring under Blair Street. This is partially funded from Maintain Public CCTV Equipment (refer above, page 9). Balance funded from the General Carparking Reserve.

Comments:

Page 9 of 23


Current

Budget

Forecast Forecast

Change


Budget

Department : Community Law, Safety and Emergency Management


Community Safety Equipment Acquisition Upgrade and Renewal

PR-4254 Installation of electric security fencing and compound at Regional Animal Welfare Centre

Expenditure


$0 $64,425 -$64,425 0.0$0

Installation of an electric security fence ($54K) around the perimeter of the new Regional

Animal Welfare Centre has been proposed to help reduce the current number of break-ins

and to improve the overall security. It has also been proposed to increase the compound

area for the temporary storage of abandoned vehicles ($12K).

Comments:

PR-4175 Disposal of portion of Lot 200 Robinson Drive, Davenport

Income

$0 -$163,425Proceeds from Disposal of Land $163,425$0

$0 -$163,425 $163,425 0.0$0

Expenditure

$0 $7,000Contracts Exp - Professional Services -$7,000$0


$0 $46,612 -$46,612 0.0$0

The disposal is in relation to the old animal pound facility. Since the new Animal Welfare

Centre is fully functional an opportunity to sell the old facility has been presented.

Quotes are currently being sought for the demolition and relocation/disconnection of services.

Net proceeds to be used for PR-4254 - Installation of electric fencing and compound at

Regional Animal Shelter ($64K) and balance to Asset Management and Renewal Reserve

($52K).

Comments:

$0 -$39,412 $39,412Operating and Capital Projets $0

$29,535 -$140,621Total for Community Law, Safety and Emergency Management $170,156$29,535

Page 10 of 23


Current

Budget

Forecast Forecast

Change


Budget

Department : Environmental Health

Base Operating

Public Health Compliance

Enforce health legislation

Income

$0 -$15,500Fine and Penalty Inc - Court Prosecution $15,500$0

$0 -$15,500 $15,500 0.0$0

Increase in fine and penalty income due to the finalisation of a successful health and building

court prosecution.

Comments:

Assess street trading licence applications

Income

-$6,545 -$10,627Fee and Charge Inc - Other Health $4,082-$6,545

-$6,545 -$10,627 $4,082 -62.4-$6,545

Increase in budgeted income for 2016/17 due to increase in number of street trading licences.Comments:

-$6,545 -$26,127 $19,582Base Operating -$6,545

-$6,545 -$26,127Total for Environmental Health $19,582-$6,545

Department : Sustainability, Planning and Development


Heritage Conservation

PR-3722 Prepare a Conservation Plan for the Stirling Street Arts Centre

Expenditure

$6,732 $0Contract Exp - Labour and Materials $6,732$6,732

$6,732 $0 $6,732 100.0$6,732

Project carried forward from 2015/16. This has been able to be completed with no additional

expenditure required.Comments:

$6,732 $- $6,732Operating and Capital Projets $6,732

$6,732 $0Total for Sustainability, Planning and Development $6,732$6,732

Page 11 of 23


Current

Budget

Forecast Forecast

Change

%Works and Services Original

Budget

Department : Building and Trades


Community Building Acquisition Upgrade and Renewal

PR-4264 Stirling Street Arts Centre Air Conditioning

Expenditure

$0 $12,500Asset Purchases >$2000 Exp -$12,500$0

$0 $12,500 -$12,500 0.0$0

Provide two reverse cycle high level split air-conditioning units to studio 2. A development

application and heritage approval are required before works can be undertaken.Comments:

PR-4162 Construct new toilet facilities at Koombana North

Expenditure


$145,000 $105,000 $40,000 27.6$145,000

Design works and costings have been completed. Project expected to be delivered under

budget. A budget reallocation of $40,000 to PR-3445 Refurbish existing toilet at Queens

Gardens (below) to ensure enough funds based on design and current costings.

Comments:

PR-3445 Refurbish existing toilet at Queens Gardens

Expenditure


$120,000 $160,000 -$40,000 -33.3$120,000

Design works and costings have been completed. A budget reallocation of $40,000 from

PR-4162 Construct new toilet facilities at Koombana North (above) to ensure enough funds

based on design and current costings.

Comments:

Office and Depot Building Acquisition Upgrade and Renewal

PR-1248 Construct new depot building to replace existing depot (Design PR-1246)

Expenditure

$0Contract Exp - Labour and Materials $2,000,000 -$2,000,000$0

$0 $2,000,000 -$2,000,000 0.0$0

Design works for the new depot are currently being undertaken. Construction of the new depot

is expected to commence in the 2016/17 financial year and it is expected there will be

$2,000,000 of expenditure. This is to be funded from the Depot Construction Reserve

($872.5K), Refuse Collection and Waste Minimisation Reserve ($600K) and the Asset

Management and Renewal Reserve ($527.5K).

Comments:

Sport and Leisure Building Acquisition Upgrade and Renewal

PR-3446 Upgrade underground power into Hay Park from Bussell Highway

Expenditure


$77,000 $75,311 $1,689 2.2$77,000

Savings have been transferred to PR-4026 Upgrade Hay Park North Sewerage Infrastructure

- Stage 1 (refer page 22).Comments:

Page 12 of 23


Current

Budget

Forecast Forecast

Change


Budget

Department : Building and Trades

$342,000 $2,352,811 -$2,010,811Operating and Capital Projets $342,000

$342,000Total for Building and Trades $2,352,811 -$2,010,811$342,000

Department : Engineering

Base Operating

Airport Operations and Maintenance

Maintain airport grounds

Expenditure


$0 $20,000 -$20,000 0.0$0

Transfer of funds from maintain Turf Surfaces - Non-Sporting (page 15) to Maintain Airport

Grounds for the mowing of airport grounds.Comments:

$0 $20,000 -$20,000Base Operating $0


Engineering Advice, Investigations, Survey and Concept Design

PR-4265 Pelican Point Grand Canals Maintenance Dredging Report

Expenditure


$0 $32,000 -$32,000 0.0$0

It has been identified that the City requires to appoint a consultant to complete a dredging

report on the Grand Canals, Pelican Point. This report will cover the need for dredging,

technical information, alternatives, and environmental impacts. This project will be funded

from the Canal Management Reserve.

Comments:

Page 13 of 23


Current

Budget

Forecast Forecast

Change


Budget

Department : Engineering


Transport Asset Acquisition Upgrade and Renewal

PR-3694 Renew Parade Road

$0 -$70,000

Income

Capital Grant Inc - State - Regional Road $70,000$0

$0 -$70,000 $70,000 0.0$0

Expenditure


$0 $105,000 -$105,000 0.0$0

Additional funding made available from Regional Road Group Funding Pool. City of Bunbury

1/3 contribution ($35,000) coming from cash saving on PR-1190 Reconstruct Pennant Road

(refer below on page 14).

Comments:

PR-1190 Reconstruct Pennant Road, East Bunbury

Expenditure


$120,735 $85,735 $35,000 29.0$120,735

Project carried forward from 2015/16 to allow asphalting to be completed. Budget reduced by

$35,000 (saving) to cover City of Bunbury's 1/3 contribution to new Regional Road Group

project PR-3694 Renew Parade Road (refer above on page 14).

Comments:

$120,735 $152,735 -$32,000Operating and Capital Projets $120,735

$120,735 $172,735Total for Engineering -$52,000$120,735

Department : Landscape and Open Space Operations

Base Operating

Leisure Asset Maintenance

Maintain landscape structures

Income

$0 -$34,950Reimbursement Inc - Insurances $34,950$0

$0 -$34,950 $34,950 0.0$0

Insurance claim received for damaged shade sails in the 2015/16 financial year. Funds to be

transferred to the Employee Entitlement and Insurance Reserve.

Comments:

Page 14 of 23


Current

Budget

Forecast Forecast

Change


Budget

Department : Landscape and Open Space Operations

Base Operating

Open Space Maintenance (Land)

Maintain turf surfaces - Non-sporting

Expenditure


$165,000 $145,000 $20,000 12.1$165,000

Transfer of funds from Maintain Turf Surfaces - Non-sporting to Maintain Airport Grounds for

the mowing of airport grounds (refer page 13).Comments:

$165,000 $110,050 $54,950Base Operating $165,000

$165,000 $110,050Total for Landscape and Open Space Operations $54,950$165,000

Page 15 of 23


Current

Budget

Forecast Forecast

Change


Budget

Department : Waste Operations

Base Operating

Waste Collection and Disposal

Collect commercial organic waste

Income

-$5,887 -$7,478Waste Minimisation Charge Inc - Organics $1,591-$5,887

-$5,887 -$7,478 $1,591 -27.0-$5,887

Increase in budgeted income for 2016/17. Funds transferred to Refuse Collection and Waste

Minimisation Reserve.

Comments:

Collect household organic waste

Income

-$1,474,226 -$1,482,100Waste Minimisation Charge Inc - Organics $7,874-$1,474,226

-$1,474,226 -$1,482,100 $7,874 -0.5-$1,474,226



Comments:

Collect household waste

-$1,639,804 -$1,651,500

Income

Waste Collection Charge Inc - Residential $11,696-$1,639,804

-$1,639,804 -$1,651,500 $11,696 -0.7-$1,639,804



Comments:

Collect domestic recyclable materials

Income

-$1,419,358 -$1,425,300Waste Minimisation Charge Inc - Resident $5,942-$1,419,358

-$1,419,358 -$1,425,300 $5,942 -0.4-$1,419,358



Comments:

Collect commercial recyclable materials

-$195,138 -$206,700

Income

Waste Minimisation Charge Inc - Commercial $11,562-$195,138

-$195,138 -$206,700 $11,562 -5.9-$195,138



Comments:

-$4,734,413 -$4,773,078 $38,665Base Operating -$4,734,413

-$4,734,413 -$4,773,078Total for Waste Operations $38,665-$4,734,413

Page 16 of 23


Current

Budget

Forecast Forecast

Change


Budget


PR-4253 - Support Roadwise "M8 the call can W8" campaign 2016/17

Income


$0 -$27,850 $27,850 0.0$0

Expenditure

$0 $8,791Material Exp - General -$8,791$0

$0 $13,450Contract Exp - Advertising -$13,450$0

$0 $8,400Lease and Hire Exp - Equipment -$8,400$0

$0 $30,641 -$30,641 0.0$0

Road safety campaign instigated by the Bunbury Roadwise Committee.Comments:

PR-4145 Expand and upgrade Koombana Bay Foreshore

Income

$0 -$138,934Capital Contribution Inc - Interest on C $138,934$0

$0 -$138,934 $138,934 0.0$0

Expenditure

$4,600,000 $4,738,934Contract Exp - Labour and Materials -$138,934$4,600,000

$4,600,000 $4,738,934 -$138,934 -3.0$4,600,000

Design documentation due to be delivered in mid December.

Interest has been received on grant income that was received late in the 2015/16 financial

year that was not budgeted. This is matched with additional expenditure for the project.

Comments:

$4,600,000 $4,602,791 -$2,791Operating and Capital Projets $4,600,000

$4,600,000 $4,602,791Total for Works and Services Leadership -$2,791$4,600,000

Page 17 of 23

Department : Works and Services Leadership


Special Projects


Current

Budget

Forecast Forecast

Change

%Community and Corporate Services Original

Budget

Department : Arts and Culture


Cultural Development

PR-4005 Conduct Culture Counts Pilot project

Income

-$5,000 $0Operating Grant and Subsidy Inc - State -$5,000-$5,000

-$5,000 $0 -$5,000 100.0-$5,000

Expenditure

$9,500 $4,500Contract Exp - Professional Services $5,000$9,500

$9,500 $4,500 $5,000 52.6$9,500

Grant funding for the Art Gallery project ($5k) is now not required as the expenditure will be paid directly by the Department Culture and Arts. The balance of $4,500 will be used to conduct the Culture Counts Pilot project at the Bunbury Museum and Heritage Centre.

Comments:

Museum Operations

PR-2734 Undertake exhibition fit-out for Bunbury Museum and Heritage Centre (includes fit-out of shop)

Expenditure


$355,120 $359,758 -$4,638 -1.3$355,120

Additional expenditure incurred to finalise Museum fit-out. Additional expenditure will be

funded from the Museum donations and Reserves.

Comments:


$359,620 $364,258Total for Arts and Culture -$4,638$359,620

Department : Community and Corporate Services Leadership


Community Funding Coordination

PR-4262 Support Koombana Bay Sailing Club CSRFF application to refurbish male toilets and change room

facilities

Expenditure

$0 $50,000Contributions Exp -$50,000$0

$0 $50,000 -$50,000 0.0$0

Council to consider allocating $50,000 to support the Koombana Sailing Club's CSRFF

application to refurbish the male toilets and change room facilities as part of the October

2016 Budget Review. Council Decision 280/16 dated 9 August 2016.

Comments:

Page 18 of 23


Current

Budget

Forecast Forecast

Change


Budget

Department : Community and Corporate Services Leadership


Executive Leadership - Community and Corporate Services

PR-4118 Additional Information, Communication and Technology Hardware and Software - Unplanned

Expenditure

$25,000 $18,414Minor Asset Purchases <$2000 Exp $6,586$25,000

$25,000 $18,414 $6,586 26.3$25,000

Funds of $6,586 to be reallocated to PR-4261 Intramaps Upgrade (refer page 21) to allow for

upgrade of the system.Comments:

International Relationships

PR-4259 Bunbury Setagaya Biennial Photographic Competition

Income

$0 -$3,500Sponsorship Income $3,500$0

$0 -$3,500 $3,500 0.0$0

Expenditure



$0 $500Contract Exp - Advertising -$500$0

$0 $6,000 -$6,000 0.0$0

Funding of the Biennial Photographic Competition with Setagaya as part of the

Bunbury-Setagaya sister city relationship.Comments:


$25,000 $70,914Total for Community and Corporate Services Leadership -$45,914$25,000

Department : Community and Library Services


Community Development and Support

PR-4260 Install fencing and seating at Bunbury Community Garden

Income


$0 -$4,425 $4,425 0.0$0

Expenditure


$0 $4,425 -$4,425 0.0$0

Grant funding for the Bunbury Community Garden formally known as the Withers Waterwise

Kitchen Garden to provide upgrades to address safety issues and make it more user friendly.Comments:

Page 19 of 23


Current

Budget

Forecast Forecast

Change


Budget

Department : Community and Library Services


Disability Access and Inclusion Support

PR-4171 Deliver MARCIA Launch event

Income

$0 -$5,115Contribution Income $5,115$0

$0 -$5,115 $5,115 0.0$0

Expenditure

$0 $5,115Contract Exp - Catering -$5,115$0

$0 $5,115 -$5,115 0.0$0

As per Council Decision 281/16 dated 9 August 2016, a budget of $10,000 to be allocated in

2016/17, subject to matching income. The MARCIA Forum was delivered on 22 August 2016.

Over 150 community members, service providers and agencies attended the successful event

at the Bunbury Regional Entertainment Centre. The MARCIA forum was delivered for $5,115.

Comments:

$0 $- $-Operating and Capital Projets $0

$0 $0Total for Community and Library Services $0$0

Department : Information, Communication and Technology

Base Operating

Business System Maintenance

Maintain Adobe Creative Suite licences

Expenditure

$0 $5,000Contract Exp - Software Annual Licence -$5,000$0

$0 $5,000 -$5,000 0.0$0

Reallocation of funds between base accounts. Transfer from Maintain other information

systems (refer below).Comments:

Maintain other information systems

Expenditure

$121,975 $116,975Contract Exp - Software Annual Licence $5,000$121,975

$121,975 $116,975 $5,000 4.1$121,975

Reallocation of funds between base accounts. Transfer to Maintain Adobe Creative Suite

Licences (refer above).Comments:

Spatial System Development and Maintenance

Maintain spatial data sets

Expenditure

$138,713 $130,713Contract Exp - Software Annual Licence $8,000$138,713

$138,713 $130,713 $8,000 5.8$138,713

Funds of $8,000 to be reallocated to PR-4261 Intramaps Upgrade (refer page 21) to allow for

upgrade of the system.Comments:

Page 20 of 23


Current

Budget

Forecast Forecast

Change


Budget

Department : Information, Communication and Technology

$260,688 $252,688 $8,000Base Operating $260,688


Business System Acquisition Upgrade and Renewal

PR-4261 Intramaps Upgrade

Expenditure


$0 $14,586 -$14,586 0.0$0

Upgrade of Intramaps to Version 8.2. Funds have been reallocated from Maintain spatial data

sets ($8,000) (refer page 20) and PR-4118 Additional Information, Communication and

Technology Hardware and Software - unplanned ($6,586) (refer page 19).

Comments:

PR-1745 Upgrade Information Technology Disaster Recovery Hardware and Software

Expenditure

$40,782 $35,738Asset Purchases >$2000 Exp $5,044$40,782

$40,782 $35,738 $5,044 12.4$40,782

Reallocation of funds to PR-4255 ESXi Update (refer below) to resolve issues with the

City's virtual environment.Comments:


PR-4255 ESXi Update

Expenditure


$0 $5,044 -$5,044 0.0$0

This project will ensure the update of the City's firmware on our ESXi nodes and resolve a

number of issues that the City has been dealing with in the virtual computer environment.

Funds have been reallocated from PR-1745 Upgrade Information Technology Disaster

Hardware and Software (refer above).

Comments:

Corporate Information

PR-4258 Purchase of a storage facility for Corporate Information and documents

Expenditure

$0 $9,350Asset Purchases >$2000 Exp -$9,350$0

$0 $9,350 -$9,350 0.0$0

Purchase of a 40ft sea container to store confidential record information.Comments:


$301,470 $317,406Total for Information, Communication and Technology -$15,936$301,470

Page 21 of 23


Current

Budget

Forecast Forecast

Change


Budget

Department : Sports and Recreation


Sport and Recreation Asset Acquisition Upgrade and Renewal

PR-4295 Renew and revitalise South West Sports Centre (SWSC) Community Pool Revitalisation Program

(CPRP) 2017

Income

$0 -$32,000Capital Grant - State - General $32,000$0

$0 -$32,000 $32,000 0.0$0

Expenditure



$0 $10,000Minor Asset Purchases <$2000 Exp -$10,000$0

$0 $32,000 -$32,000 0.0$0

Project was originally budgeted as operating with $33,000 grant and expenditure (PR-4164).

We have since been advised that the successful grant was $32,000 and the funds will be

used for amenities upgrade (refer page 22).

Comments:

PR-4026 Upgrade Hay Park North Sewerage Infrastructure - Stage 1

Expenditure


$60,000 $61,689 -$1,689 -2.8$60,000

Project completed. Overrun funded from PR-3446 Upgrade underground power into Hay Park

from Bussell Highway (refer page 12).Comments:

Sport and Recreation Facility Operations

PR-4164 Renew and revitalise South West Sports Centre (Community Pool Revitalisation Program CPRP)

2017

Income

-$33,000 $0Operating Grant and Subsidy Inc - State -$33,000-$33,000

-$33,000 $0 -$33,000 100.0-$33,000

Expenditure

$10,000 $0Material Exp - General $10,000$10,000

$13,000 $0Contract Exp - Labour and Materials $13,000$13,000

$10,000 $0Minor Asset Purchases <$2000 Exp $10,000$10,000

$33,000 $0 $33,000 100.0$33,000

Project was originally budgeted as operating with $33,000 grant and expenditure. We have

since been advised that the successful grant was $32,000 and the funds will be used for

amenities upgrade, a new project has been created PR-4295 (refer page 22).

Comments:


$60,000 $61,689Total for Sports and Recreation -$1,689$60,000

Page 22 of 23


Current

Budget

Forecast Forecast

Change


Budget

Department : Tourism and Events

Base Operating

Wildlife Park Operations

Operate wildlife park

Expenditure

$0 $1,000Memberships and Subscriptions Exp -$1,000$0

$0 $1,000 -$1,000 0.0$0

The Bunbury Wildlife Park has been granted permission to become a member of the

Zoological Association of Australia (ZAA). This recognises that the Wildlife Park has met strict

criteria and allows the park to become a part of conservation programs and access a range of

animals from other ZAA organisations.

Comments:

$0 $1,000 -$1,000Base Operating $0


Festival and Event Development and Support

PR-4263 Conduct Victoria Street Trial Periodic Closures

Income

$0 -$1,000Contribution Income $1,000$0

$0 -$1,000 $1,000 0.0$0

Expenditure

$0 $3,000Salary Exp - Overtime -$3,000$0


$0 $11,000 -$11,000 0.0$0

The City is collaborating with a number of event organisers to develop a series of events throughout December and January in support of trial Victoria Street periodic closures. On Sunday 4 December 2016 there will be a Victoria Street Artisan Fayre featuring high-quality artisan markets in the lead-up to Christmas, on Saturday 14 January a food truck and entertainment event, and on Saturday 4 February 2017 the Bunbury Fringe Festival will host a street event. This project is to fund the City's contribution to the three closure events being traffic management staff, event staff, security, lighting and generators, staging and production equipment, and marketing.

Comments:

$0 $10,000 -$10,000Operating and Capital Projets $0

$0 $11,000Total for Tourism and Events -$11,000$0

-$5,909,357Review Total

D:\CammsApps\Hosted Applications\Live\Interplan\CustomReports\COB Budget Review Major Variances.rpt

Page 23 of 23

STATEMENT of COMPREHENSIVE INCOME

Friday, 11 November, 2016

Period Ending October 2016

Appendix CEO-2

Budget

Year to Date Friday, 11 November, 2016City of Bunbury

Statement of Comprehensive IncomePeriod Ending October 2016

Actual ForecastCurrent

Budget

%

Var

Original

Budget

Operating Income

Rates

35,452,996 35,451,956 35,451,956 35,451,956Rates General Inc 0 35,451,956

43,995 43,869 43,869 43,869Rates Specified Area Inc 0 43,869

38,139 40,820 150,406 150,406Rates Interim Inc 7 150,406

35,535,129 35,536,645 35,646,231 35,646,2310 35,646,231

Operating Grants and Subsidies

778,932 760,708 2,333,473 2,337,748Operating Grant Inc -2 2,333,473

778,932 760,708 2,333,473 2,337,748-2 2,333,473

Contributions Reimbursements and Donantion

49,141 37,528 173,488 187,503Contribution Inc -31 173,488

385,642 237,441 569,515 649,705Reimbursement Inc -62 569,515

181 416 2,750 2,750Donation Inc 57 2,750

434,964 275,385 745,753 839,958-58 745,753

Fees and Charges

5,672,862 5,654,185 5,654,185 5,692,850Waste Collection Charge Inc 0 5,654,185

582,879 562,834 1,718,928 1,694,773Parking Fee Inc -4 1,718,928

311,852 324,089 878,327 878,327Property Lease and Rental Fee Inc 4 878,327

13,120 16,972 50,925 50,925General Hire Fee Inc 23 50,925

288,586 163,343 295,952 415,674Fine and Penalty Fee Inc -77 295,952

132,513 151,448 514,537 514,537Building and Planning Fee Inc 13 514,537

136,664 135,000 135,000 138,330Rating Fee Inc -1 135,000

1,139,415 1,088,008 3,031,602 3,031,602Sports Facility Fee Inc -5 3,031,602

574,701 540,670 1,658,665 1,662,747Miscellaneous Fee and Charge Inc -6 1,658,665

8,852,591 8,636,549 13,938,121 14,079,765-3 13,938,121

Interest Received

251,554 248,535 461,766 470,672-1 461,766

303,096 277,295 320,655 347,500-9 320,655

Cash and Investment Interest Inc Rates Debtor Interest Inc

554,649 525,830 782,421 818,172-5 782,421

Other Revenue

107,307 105,577 356,671 356,671Miscellaneous Inc -2 356,671

107,307 105,577 356,671 356,671-2 356,671

46,263,573 45,840,694 53,802,670 54,078,545Total 53,802,670

Year to Date unfavourable variance greater than 10%

Budget




Budget

%

Var

Original

Budget

Operating Expenditure

Employee Costs

6,139,592 6,361,035 21,296,726 21,299,726Salary Exp 3 21,296,726

512,107 512,107Salary Accruals Exp 512,107

1,219,259 1,272,247 3,224,699 3,224,699Other Employee Related Exp 4 3,224,699

7,358,851 7,633,282 25,033,532 25,036,5324 25,033,532

Material and Contracts

827,635 920,730 3,172,398 3,173,689Material Exp 10 3,172,398

131,254 142,088 666,514 666,514Fuel Exp 8 666,514

17,771 66,620 66,620Contract Employment Exp 66,620

234,135 319,718 1,715,078 1,792,124Consultants Exp 27 1,658,078

1,787,865 2,318,650 7,857,795 7,878,971Contractors Exp 23 7,857,795

479,780 539,691 980,422 972,422Software License or Maintenance Exp 11 980,422

39,959 55,183 310,713 274,412Equipment Lease or Hire Exp 28 310,713

62,011 53,160 138,847 143,247Bank Fee and Charges Exp -17 138,847

3,562,638 4,366,991 14,908,387 14,967,99918 14,851,387

Insurance

726,445 730,370 747,420 747,420Insurance Exp 1 747,420

726,445 730,370 747,420 747,4201 747,420

Interest Expense

96,019 96,019 806,403 806,403Interest Loan Borrowings Exp 0 806,403

5,875 5,875Interest Accrual Exp 5,875

96,019 96,019 812,278 812,2780 812,278

Utilities

564,688 615,652 2,037,972 2,037,972Electricity Exp 8 2,037,972

213,574 231,443 564,990 564,990Water Exp 8 564,990

106,953 102,774 289,270 289,270Gas Exp -4 289,270

5,631 16,831 48,250 48,250Sewerage Exp 67 48,250

890,847 966,700 2,940,482 2,940,4828 2,940,482

Depreciation

2,824,202 2,824,202Depreciation Building Exp 2,824,202

2,654,696 2,654,696Depreciation Roads Exp 2,654,696

979,665 979,665Depreciation Pathways Exp 979,665

1,139,294 1,139,294Depreciation Stormwater Exp 1,139,294

438,519 438,519Depreciation Open Space Exp 438,519

270,858 270,858Depreciation Marine Exp 270,858

351,371 351,371Depreciation Other Infrastructure Exp 351,371

1,162,865 1,162,865Depreciation Plant and Vehicle Exp 1,162,865

974,932 974,932Depreciation Equipment Exp 974,932

123,738 123,738Depreciation Furniture and Fittings Exp 123,738

216,604 216,604Depreciation Other Asset Exp 216,604

0 0 11,136,744 11,136,74411,136,744


Budget




Budget

%

Var

Original

Budget

Operating Expenditure

Other Expense

477,365 518,182 2,293,938 2,396,384Contrib, Donation and Sponsorship Exp 8 2,293,938

139,538 152,159 514,320 514,320Elected Member Exp 8 514,320

31,300 31,300Taxation and Levy Exp 31,300

714 2,850 2,850Miscellaneous Non Cash Exp 2,850

208,514 187,398 516,325 507,325Miscellaneous Exp -11 516,325

826,131 857,739 3,358,733 3,452,1794 3,358,733

13,460,930 14,651,101 58,937,576 59,093,634Total 58,880,576

OPERATING SURPLUS or (DEFICIT) )(5,134,906 )(5,015,08932,802,643 31,189,593 )(5,077,906


Budget




Budget

%

Var

Original

Budget

Non Operating Income and Expenditure

Grants and Contributions for the Development of Assets

1,894,797 1,850,874 12,442,397 12,544,397Capital Grant Subsidy and Contrib Inc -2 12,338,323

38,978 38,978 192,261 192,261Self Supporting Loans Inc 0 192,261

)(38,978 )(38,978 )(192,261 (192,261Self Supporting Loans - Debtors 0 )(192,261

1,894,797 1,850,874 12,442,397 12,544,397-2 12,338,323

Interest on Capital Grants

47,231 138,934Interest on Capital Grants

47,231 0 0 138,9340

Proceeds from Disposal of Assets

33,551 33,460 5,023,460 196,885Proceeds Land Disposal 0 5,023,460

121,273 121,500 428,950 428,950Proceeds Plant and Vehicle Disposals 0 428,950

154,824 154,960 5,452,410 625,8350 5,452,410

Value of Assets Disposed

931,938 25,500Value of Land Disposed 931,938

733,319 733,319Value of Plant and Vehicles Disposed 733,319

0 0 1,665,257 758,8191,665,257

2,096,853 2,005,834 16,229,550 12,550,347Total 16,125,476

11,094,644 7,535,258NET RESULT 34,899,496 33,195,427 11,047,570



STATEMENTof

FINANCIAL ACTIVITY


Appendix CEO-3

Actual Budget %Var

OriginalBudget

CurrentBudget

Forecast

Operating Revenues778,932 760,708 (2) 2,333,473 2,333,473 2,337,748

434,964 275,385 (58) 745,753 745,753 839,958

8,852,591 8,636,549 (3) 13,938,121 13,938,121 14,079,765

554,649 525,830 (5) 782,421 782,421 818,172

107,307 105,577 (2) 356,671 356,671 356,671

10,728,443 10,304,049 18,156,439 18,156,439 18,432,314

Operating Expenses(7,358,851) (7,633,282) 4 (25,033,532) (25,033,532) (25,036,532)

(3,562,638) (4,366,991) 18 (14,851,387) (14,908,387) (14,967,999)

(11,136,744) (11,136,744) (11,136,744)

(96,019) (96,016) (0) (812,278) (812,278) (812,278)

(890,847) (966,700) 8 (2,940,482) (2,940,482) (2,940,482)

(726,445) (730,370) 1 (747,420) (747,420) (747,420)

(826,131) (857,739) 4 (3,358,733) (3,358,733) (3,452,179)

(13,460,931) (14,651,098) (58,880,576) (58,937,576) (59,093,634)

11,136,744 11,136,744 11,136,744

(2,732,488) (4,347,049) (29,587,393) (29,644,393) (29,524,576)

Movement in Non-Current Assets and Liabilities11,227

62,100 62,100 62,100

(80,000) (80,000) (80,000) (80,000)

(68,773) (80,000) 62,100 (17,900) (17,900)

Capital Revenues1,894,797 1,850,874 (2) 12,338,323 12,442,397 12,544,397

47,231 138,934154,824 154,960 0 5,452,410 5,452,410 625,835

80,000 80,000 2,305,520 2,385,520 2,385,520

(52,409) 4,133,418 4,075,418 10,773,379

38,978 38,978 192,261 192,261 192,261

2,163,421 2,124,812 24,421,932 24,548,006 26,660,326

Capital Expenses(54,656) (31,953) (71) (129,142) (129,142) (129,142)

(5,674,216) (6,966,245) 19 (29,833,643) (29,822,717) (32,172,688)

(47,348) (19,044) (149) (95,620) (95,620) (95,620)

(255,726) (255,647) (0) (2,230,770) (2,230,770) (2,230,770)

(6,031,946) (7,272,889) (32,289,175) (32,278,249) (34,628,220)

(6,669,786) (9,575,126) (37,392,536) (37,392,536) (37,510,370)

35,535,129 35,536,645 0 35,646,231 35,646,231 35,646,231

2,321,428 2,151,889 2,151,889 2,151,889 2,321,428

31,186,770 28,113,408 405,584 405,584 457,289

City of BunburyStatement of Financial ActivityPeriod Ending October 2016

Year to Date Friday, 11 November, 2016

Grants and Subsidies - Operating

Contributions Reimbursements and Donations

Fees and Charges

Interest Received

Other Revenue

Total Revenues (Excluding Rates)

Employee Costs

Material and Contracts

Depreciation

Interest Expense

Utilities

Insurance

Other Expense

Total

Funding Balance AdjustmentsAdd Back Depreciation

Net Operating (Excluding Rates)

Repayment Deferred Debtors

Total

Grants and Contributions for the Development of Assets

Proceeds on Disposal of Assets

Adjust Non Current Provisions and Accruals

Interest Received on Capital Grants

Increase in Self Supporting Loans

Proceeds from New Debentures

Transfers from Restricted Cash

Loan Repayments - Self Supporting

Total

Acquisition of Assets - Employee Costs

Acquisition of Assets - Material and Contracts

Closing Funding Surplus (Deficit)


Acquisition of Assets - Cost Allocations

Repayment of Debentures

Total

Total Net Operating and Capital

Rates

Add Surplus (Deficit) July 1 Brought Forward

Statement of

Net Current Assets



Appendix CEO-4

18,784,252 5,782,438 6,472,324

31,188,064 27,364,514 20,362,276

20,764,708 2,364,786 2,658,097

50,035 62,066 52,290

70,787,059 35,573,804 29,544,987

3,443,616 3,951,185 3,912,847

4,761,272 3,687,585 4,605,240

8,204,888 7,638,770 8,518,087

62,582,171 27,935,034 21,026,900

31,188,064 27,364,514 20,362,276

207,337 164,936 207,337

31,186,770 405,584 457,287

City of BunburyStatement of Net Current AssetsPeriod Ending October 2016


OpeningBalance

Forecast

YTDActual

CurrentBudget

End Year Forecast

Current Assets

Cash Unrestricted 7,886,457

Cash Restricted 31,135,655

Trade and Other Receivables 2,658,097

Inventories 52,290

41,732,499

Current Liabilities

Provisions 3,462,840

Trade and Other Payables 4,605,240

8,068,080

NET CURRENT ASSETS 33,664,419

Less

Cash - Restricted 31,135,655

Receivables

NET CURRENT ASSET POSITION 2,321,428

207,337

Statement of Financial Position



Appendix CEO-5

49,972,316 33,146,952 26,834,601

20,764,708 2,364,786 2,658,097

50,035 62,066 52,290

70,787,059 35,573,804 29,544,988

4,761,272 3,687,585 4,605,240

3,443,616 3,951,185 3,912,847

2,234,229 2,436,019 2,297,329

10,439,117 10,074,789 10,815,416

1,831,116 1,717,498 1,689,057

246,465,874 224,196,884 240,404,714

305,901,561 285,449,513 300,067,158

8,219,131 46,375,820 34,840,361

562,417,682 557,739,715 577,001,290

16,034 57,393 16,034

427,869 487,264 489,969

13,870,537 13,999,223 14,137,913

14,314,440 14,543,880 14,643,916

264,312,823 241,200,377 241,352,441

16,531,867 19,110,267 12,128,011

327,606,494 308,384,207 327,606,494

608,451,184 568,694,851 581,086,946

Retained Surplus 229,413,598

573,551,688

Reserves - Cash Backed 16,531,596

Reserves - Asset Revaluation 327,606,494

Non Current Provisions 427,869

Non Current Loan Liability 14,046,263

14,490,166

Equity

Work in Progress 2,442,911

556,611,664

Non Current Liabilities

Non Current Payables 16,034

Non Current Receivables 1,801,318

Property, Plant and Equipment 246,465,874

Infrastructure 305,901,561

Current Provisions 3,462,840

Current Loan Liability 2,234,229

10,302,309

Non Current Assets

Inventories 52,290

41,732,499

Current Liabilities

Trade and Other Payables 4,605,240

CurrentBudget

End Year Forecast

Current Assets

Cash and Investments 39,022,112

Trade and Other Receivables 2,658,097

City of BunburyStatement of Financial PositionPeriod Ending October 2016


OpeningBalance

Forecast

YTDActual

Capital Works Expenditure Summary(With Comments)



Appendix CEO-6

City of Bunbury

Capital Works Expenditure Summary with Comments

Period Ending October 2016YTD

Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Airport Asset Acquisition Upgrade and Renewal

PR-1368 Reseal airport bitumen taxiways and runways 2016/17 7,036 80,000 80,000 80,000% Complete 5

7,036 80,000 80,000 80,000

Aquatic Centre Infrastructure Maintenance

PR-3701 Carry out replacement to air-conditioning units South West Sports Centre (SWSC)

47,000 47,000 47,000% Complete 10

47,000 47,000 47,000

Art Collection Acquisition

PR-3187 Purchase artworks for the City Art Collection 2016/17 9,000 5,000 15,000 15,000 15,000% Complete 50

9,000 5,000 15,000 15,000 15,000


PR-1745 Upgrade Information Technology Disaster Recovery Hardware and Software

12,188 20,000 40,782 40,782 35,738 -5,044% Complete 80

Reallocation of funds to PR-4255 ESXi Update to resolve issues with the City's virtual environment.

12,188 20,000 40,782 40,782 35,738 -5,044

Page 2 of 25

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Civil Construction (Capital Works)

PR-1472 Renew and Upgrade Paths 2016/17 18,181 100,000 100,000 100,000 100,000% Complete 10

Richmond Street path completed, Parkfield Street on hold, review of path from Birch Street to Ocean Drive across dunes currently being undertaken.

PR-1483 Construct cycleway link Bussell Highway (Centenary Road - Shire of Capel)

253,281 266,997 445,000 445,000 445,000% Complete 90

PR-2104 Reseal Blair Street carpark 85,000 85,000 85,000% Complete 0

PR-3699 Renew footpath at Frankel Street shopping precinct, reseal carpark

16,452 220,000 220,000 220,000% Complete 65

287,914 366,997 850,000 850,000 850,000

Page 3 of 25

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Community Building Acquisition Upgrade and Renewal

PR-3390 Capital works at Bunbury Regional Entertainment Centre (BREC), including replacing hardi-flat sheeting with colourbond metal sheeting to flytower

20,000 564,074 668,148 668,148% Complete 20

PR-3445 Refurbish existing toilet at Queens Gardens 1,880 60,000 120,000 120,000 160,000 40,000% Complete 20

Design works and costings have been completed. A budget reallocation of $40,000 from PR-4162 Construct new toilet facilities at Koombana North to ensure enough funds based on design and current costings.

PR-3612 Design and construct Bunbury SES headquarters and incident control centre

258,717 346,628 346,628 346,628 346,628% Complete 95

Building has been completed, with furniture, fittings and computers to be installed. Telecommunications are still in the process of being installed with the delay of the NBN.

PR-4112 Upgrade facilities to meet the goal of becoming the Most Accessible Regional City in Australia by 2020

100,000 100,000 100,000% Complete 20

PR-4162 Construct new toilet facilities at Koombana North 676 145,000 145,000 105,000 -40,000% Complete 20

Design works and costings have been completed. Project expected to be delivered under budget. A budget reallocation of $40,000 to PR-3445 Refurbish existing toilet at Queens Gardens to ensure enough funds based on design and current costings.

PR-4264 Stirling Street Arts Centre Air Conditioning 12,500 12,500% Complete 0

Provide two reverse cycle high level split air-conditioning units to studio 2. A development application and heritage approval are required before works can be undertaken.

261,273 426,628 1,275,702 1,379,776 1,392,276 12,500

Page 4 of 25

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Community Safety

PR-3870 Purchase and install CCTV cameras at Queens Gardens 12,976 12,976 12,976% Complete 100

Original project in 2015/16 proposed a wireless link between the cameras in Cobblestone Drive and the switch at the Visitor Centre. This was not able to be achieved and so it was necessary to install a fibre optic cable which included horizontal boring under Blair Street. This is partially funded from Maintain Public CCTV Equipment. Balance from the General Carparking Reserve.

12,976 12,976 12,976

Page 5 of 25

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Community Safety Equipment Acquisition Upgrade and

PR-4009 Install remote Council system access for rangers 12,500 12,500 12,500 12,500% Complete 10

Investigations have commenced for appropriated devices.

PR-4149 Implement State CCTV Strategy Infrastructure program 334,370 334,370 334,370% Complete 15

PR-4175 Disposal of portion of Lot 200 Robinson Drive, Davenport 437 46,612 46,612% Complete 10

The disposal is in relation to the old animal pound facility. Since the new Regional Animal Welfare Centre is fully functional an opportunity to sell the old facility has been presented. Quotes are currently being sought for the demolition and relocation/disconnection of services. Net proceeds to be used for PR-4254 - Installation of electric fencing and compound at Regional Animal Shelter ($64K) and balance to Asset Management and Renewal Reserve ($52K).

PR-4254 Installation of electric security fencing and compound at Regional Animal Welfare Centre

64,425 64,425% Complete 0

Installation of an electric security fence ($54K) around the perimeter of the new Regional Animal Welfare Centre has been proposed to help reduce the current number of break-ins and to improve the overall security. It has also been proposed to increase the compound area for the temporary storage of abandoned vehicles ($12K).

437 12,500 346,870 346,870 457,907 111,037

Page 6 of 25

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Corporate Information

PR-4258 Purchase of a storage facility for Corporate Information and documents

9,350 9,350% Complete 95

Purchase of a 40ft sea container to store confidential record information.

9,350 9,350

Corporate Plant and Vehicle Acquisition Upgrade an

PR-2278 Replace corporate vehicles 2016/17 44,794 52,000 345,600 345,600 345,600% Complete 15

PR-2288 Replace corporate heavy plant 2016/17 125,000 523,000 523,000 523,000% Complete 10

44,794 177,000 868,600 868,600 868,600

Page 7 of 25

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Drainage Infrastructure Acquisition Upgrade and Re

PR-1932 Upgrade outflow pipes and decommission old pump station at Meredith Creek

16,750 16,750 16,750 16,750% Complete 60

Project carried forward from 2015/16.

PR-2415 Replace SCADA equipment 2016/17 25,000 25,000 25,000% Complete 5

PR-2421 Construct stormwater quality and capacity improvements - Horseshoe Catchment East Bunbury (Design PR-1931)

13,660 19,525 19,525 19,525% Complete 5


PR-2481 Reconstruct and improve drainage in Spencer St, Bunbury 55,000 260,000 260,000 260,000% Complete 10


PR-3222 Renew drainage Picton Road (SW Highway to Henley Drive)

880 27,000 270,000 270,000 270,000% Complete 10

PR-3647 Renew drainage line Ecclestone St to Kelly St 845 103,000 103,000 103,000% Complete 15

PR-4058 Replace pumps, Gidgee Entrance pump station 40,000 40,000 40,000% Complete 5

1,725 112,410 734,275 734,275 734,275

Page 8 of 25

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Executive Leadership - Corporate and Community Ser

PR-4118 Additional Information, Communication and Technology Hardware and Software - Unplanned

18,361 10,000 25,000 25,000 18,414 -6,586% Complete 70

Funds of $6,586 to be reallocated to PR-4261 Intramaps Upgrade to allow for upgrade of the system.

18,361 10,000 25,000 25,000 18,414 -6,586

Executive Leadership - Works and Services

PR-2305 Replace corporate minor plant 2016/17 8,478 5,000 20,000 20,000 20,000% Complete 25

8,478 5,000 20,000 20,000 20,000

Foreshore Asset Acquisition Upgrade and Renewal

PR-3551 Replace timber shelters 7,234 11,000 11,000 11,000% Complete 70

7,234 11,000 11,000 11,000

Graffiti Removal

PR-4119 Upgrade of Graffiti removal equipment and storage area to meet safety standards

6,348 6,348 6,348 6,348% Complete 50

Quotes are currently being sourced.

6,348 6,348 6,348 6,348

Page 9 of 25

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Land Acquistions and Rationalisations

PR-3381 Dispose of Lot 66 Ocean Drive 5,245 53,000 53,000 27,000 -26,000% Complete 5

As it is hard to accurately budget when land sales will occur, the income will be removed from the budget. When land sales occur the proceeds from disposal of land will be transferred to the Asset Management and Renewal Reserve to fund works in future years.

PR-3387 Dispose of Lot 24 Fielder Street 9,673 64,647 64,647 72,447 7,800% Complete 50

As it is hard to accurately budget when land sales will occur, the income will be removed from the budget. When land sales occur the proceeds from disposal of land will be transferred to the Asset Management and Renewal Reserve to fund works in future years. Additional expenditure is due to preliminary site investigations, additional surveying fees and subdivision fees.

PR-3658 Disposal of portions of lots 8 and 256 Tuart Street South Bunbury

2,344 1,000 1,000 2,344 1,344% Complete 90

Legal fees on the disposal of Lot 8 and 256 Tuart Street higher than budgeted.

PR-3730 Dispose of Lot 70 Winthrop Avenue (Amended College Grove Joint Venture)

38,815 38,815 20,000 -18,815% Complete 35

As it is hard to accurately budget when land sales will occur, the income will be removed from the budget. When Lot 70 Winthrop Avenue is sold the proceeds of sale will be transferred into the College Grove Subdivision Amended Joint Venture Reserve. Some expenditure will still be required prior to the sale for marketing costs, etc.

PR-4148 Disposal of Lot 33 Strickland Street 2,211 5,000 5,000 5,000% Complete 5

As it is hard to accurately budget when land sales will occur, the income will be removed from the budget. When land sales occur the proceeds from disposal of land will be transferred to the Asset Management and Renewal Reserve to fund works in future years.

Page 10 of 25

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget



PR-4152 Acquisition of 10 Sutherland Way, Picton 2,419,317 2,505,000 2,505,000 2,505,000 2,505,000% Complete 80

Settlement of 10 Sutherland Way, Picton occurred on the 31/08/2016. This budget includes an allocation for design costs which are currently in progress.

PR-4154 Acquisition of portion of Lot 123 Jarvis Street, Bunbury 2,495 12,220 12,220 12,220 12,220% Complete 50

Property owner reimbursed for expenses to date. Purchase of land now subject to property owner subdividing land.

2,441,285 2,517,220 2,679,682 2,679,682 2,644,011 -35,671

Land Administration

PR-3616 Acquisition, subdivision and disposal of Lot 1028 Latreille Rd South Bunbury

3,932 7,426 7,426 13,263 5,837% Complete 75

As it is hard to accurately budget when land sales will occur, the income will be removed from the budget. When land sales occur the proceeds from disposal of land will be transferred to the Asset Management and Renewal Reserve to fund works in future years. Additional expenditure required due to property subdivision and clearances prior to sale.

3,932 7,426 7,426 13,263 5,837

Landscape Acquisition Upgrade and Renewal

PR-1536 Renew landscaping and irrigation systems at Queens Gardens

13,728 40,000 100,000 100,000 100,000% Complete 20

PR-4015 Improve City's Landscaping, Parks, Gardens and Entry Statements

799 45,000 325,000 325,000 325,000% Complete 5

14,526 85,000 425,000 425,000 425,000

Page 11 of 25

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Leisure Asset Acquisition Upgrade and Renewal

PR-1298 Replace playground equipment 2015/16 86,361 86,364 99,315 99,315 99,315% Complete 90


PR-1498 Replace barbecues 2016/17 10,000 10,000 10,000 10,000% Complete 0

To be replaced as required.

PR-2359 Install drinking fountains in parks and on cycleways 2016/17

10,000 10,000 10,000 10,000% Complete 20

Awaiting receipt of quotations. Project timeline changed to October - November.

86,361 106,364 119,315 119,315 119,315

Library Operations

PR-2547 Replace and implement new Library Management System (LMS)

100,000 100,000 100,000% Complete 50


100,000 100,000 100,000

Marine Asset Acquisition Upgrade and Renewal

PR-2382 Repair jetty piles 2016/17 40,000 40,000 40,000% Complete 0

40,000 40,000 40,000

Page 12 of 25

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Museum Operations

PR-2734 Undertake exhibition fit-out for Bunbury Museum and Heritage Centre (includes fit-out of shop)

359,758 300,000 355,120 355,120 359,758 4,638% Complete 100

Additional expenditure incurred to finalise Museum fit-out. Additional expenditure will be funded from the Museum donations and Reserves.

PR-3716 Develop 'The Classroom' within the Bunbury Museum and Heritage Centre for school and community use, in partnership with the Chefs Long Table Lunch

28,523 28,523 28,523 28,523% Complete 80


359,758 328,523 383,643 383,643 388,281 4,638

PR-2244 Asset Replacement - Fixed and mobile phones and

devices 2016/172,085 4,000 10,000 10,000 10,000% Complete 50

PR-3561 Asset Replacement - Corporate Printers and Photocopiers 2016/17

30,000 30,000 30,000 30,000% Complete 5

PR-3757 Asset Replacement - Personal Computers 2016/17 20,000 20,000 20,000% Complete 0

PR-3931 Asset Replacement - Virtual Desktop thin client hardware 2016/17

30,000 30,000 30,000% Complete 0

PR-4012 Upgrade and segmentation of network infrastructure 100,000 100,000 100,000% Complete 0

PR-4013 Replace Council Chambers Audio Visual and Streaming Equipment

60,000 60,000 60,000 60,000% Complete 30

2,085 94,000 250,000 250,000 250,000

Page 13 of 25

Network and Communications Equipment Acquisition Upgrade and Renewal

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Office and Depot Build Acquisition Upgrade Renewal

PR-1248 Construct new depot building to replace existing depot (Design PR-1246)

2,000,000 2,000,000% Complete 0

Design works for the new depot are currently being undertaken. Construction of the new depot is expected to commence in the 2016/17 financial year and it is expected there will be $2,000,000 of expenditure. This is to be funded from the Depot Construction Reserve ($872.5K), Refuse Collection and Waste Minimisation Reserve ($600K) and the Asset Management and Renewal Reserve ($527.5K).

2,000,000 2,000,000

Office Furniture and Equipment Acquisition and Rep

PR-2174 Replace office cabinets, desks and chairs 2016/17 3,843 1,000 5,000 5,000 5,000% Complete 70

PR-2194 Replace office equipment 2016/17 1,000 5,000 5,000 5,000% Complete 20

3,843 2,000 10,000 10,000 10,000

Open Space Asset Acquisition Upgrade and Renewal

PR-1504 Replace turf and practice cricket wickets located at Forrest Park

15,000 15,000 15,000% Complete 0

PR-4139 Improvements to Bicentennial Square, including shade sails 955 25,000 50,000 50,000 50,000% Complete 60

955 25,000 65,000 65,000 65,000

Page 14 of 25

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Open Space Equipment Acquistion Upgrade and Renewa

PR-1333 Replace bore filter - Pelican Point 250,000 250,000 250,000% Complete 0

PR-1505 Replace bore pumps 2016/17 6,348 50,000 50,000 50,000% Complete 10

PR-1514 Replace automatic reticulation systems 2016/17 2,358 15,000 45,000 45,000 45,000% Complete 20

8,706 15,000 345,000 345,000 345,000

Page 15 of 25

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Special Projects

PR-2768 Undertake works to complete the implementation of Leschenault Inlet Master Plan (LIMP) Precinct 2 - Water Playground

7,344,443 7,344,443 7,344,443% Complete 0


PR-2792 Undertake works to complete the implementation of LIMP Precinct 4 - Friendship Gardens

25,000 50,000 50,000 50,000% Complete 5

PR-3441 Withers Projects as per Withers Advisory Committee 263,636 39,726 39,726% Complete 90

As decisions are made by the Withers Advisory Committee and Council. Funds are transferred from this general project to specific projects.

PR-4111 Install accessible ramp at Koombana Bay 28,842 28,842 28,842% Complete 10


PR-4145 Expand and upgrade Koombana Bay Foreshore 223,340 4,600,000 4,600,000 4,738,934 138,934% Complete 30

Design documentation due to be delivered in mid December.Interest has been received on grant income that was received late in the 2015/16 financial year that was not budgeted. This is matched with additional expenditure for the project.

PR-4165 Develop a detailed design for a Cultural Precinct 125,000 365,000 365,000 365,000% Complete 0

PR-4173 Installation of CCTV to Withers Laneways (Jacaranda to Davenport, Rendell to Westwood)

53,910 53,910% Complete 0

As per WAC meeting 19/08/16 (WAC decision 25/16, Council Decision 314/16)

Page 16 of 25

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Special Projects

PR-4174 Install external toilet and sink facilities at Withers Community Garden

1,575 55,000 55,000% Complete 40

As per WAC meeting 19/08/16 (WAC decision 25/16, Council Decision 314/16)

224,915 150,000 12,651,921 12,536,921 12,675,855 138,934

Page 17 of 25

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Sport and Recreation Asset Acquisition Upgrade an

PR-2659 Undertake Hay Park Development Plan - Convert dilapidated basketball courts to parking area

1,291 25,000 25,000 25,000% Complete 75

Needac work for the dole program has lowered the fence and set the railing.

PR-3393 Provide kitchen and bar equipment for the Hay Park South Multi Sports Pavilion

2,500 2,500 2,500 2,500% Complete 50


PR-3394 Provide furniture and equipment for Hay Park South Multi Sports Pavilion

9,250 9,250 9,250 9,250% Complete 50


PR-4018 Renew South West Sports Centre (SWSC) cafe cabinet 35,000 35,000 35,000 35,000% Complete 40

Quotes currently being sought.

PR-4019 Renew South West Sports Centre (SWSC) carpet 2016/17 to 2019/20

40,000 40,000 40,000% Complete 25

PR-4026 Upgrade Hay Park North Sewerage Infrastructure - Stage 1 61,689 60,000 60,000 60,000 61,689 1,689% Complete 100

Project completed. Overrun funded from PR-3446 Upgrade underground power into Hay Park from Bussell Highway.

PR-4295 Renew and revitalise South West Sports Centre (SWSC) Community Pool Revitalisation Program (CPRP) 2017

32,000 32,000% Complete 0

Page 18 of 25

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Sport and Recreation Asset Acquisition Upgrade an

Project was originally budgeted as operating with $33,000 grant and expenditure (PR-4164). We have since been advised that the successful grant was $32,000 and the funds will be used for amenities upgrade.

62,980 106,750 171,750 171,750 205,439 33,689

Sports Building Acquisition Upgrade and Rewewal

PR-3446 Upgrade underground power into Hay Park from Bussell Highway

73,800 77,000 77,000 77,000 75,311 -1,689% Complete 100

Savings have been transferred to PR-4026 Upgrade Hay Park North Sewerage Infrastructure - Stage 1.

PR-3997 Install additional family and accessible change facilities at the South West Sports Centre (SWSC) aquatic area

1,514 15,000 160,000 160,000 160,000% Complete 20

75,314 92,000 237,000 237,000 235,311 -1,689

Street Furniture Acquisition Upgrade and Renewal

PR-1711 Replace Christmas street decorations 2016/17 4,239 10,000 10,000 10,000 10,000% Complete 70

4,239 10,000 10,000 10,000 10,000

Page 19 of 25

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


SWSC Equipment Acquisition Upgrade and Re

PR-4067 Renew South West Sports Centre (SWSC) furnishings 2016/17

599 2,720 2,720 2,720 2,720% Complete 40

PR-4082 Renew South West Sports Centre (SWSC) fittings 2016/17 10,560 10,560 10,560 10,560% Complete 30

PR-4086 Renew South West Sports Centre (SWSC) childcare and administration equipment 2016/17

1,146 1,240 1,240 1,240 1,240% Complete 90

PR-4091 Renew South West Sports Centre (SWSC) cafe equipment 2016/17

8,240 8,240 8,240 8,240% Complete 40

PR-4095 Renew South West Sports Centre (SWSC) electrical equipment 2016/17

234 2,884 3,140 3,140 3,140% Complete 50

PR-4099 Renew South West Sports Centre (SWSC) aquatics equipment 2016/17

5,570 5,570 5,570 5,570% Complete 25

PR-4104 Renew South West Sports Centre (SWSC) plant and machinery 2016/17

11,185 23,690 59,740 59,740 59,740% Complete 40

13,164 54,904 91,210 91,210 91,210

Page 20 of 25

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget



PR-1127 Contributions to bus stops, bus shelters and public transport - road network expansion 2016/17

20,000 20,000 20,000% Complete 5

PR-1147 Install hotspot street lighting 2016/17 2,000 20,000 20,000 20,000% Complete 5

Grant received from the Department of Infrastructure and Regional Development (Stronger Communities Program - matching funds required from the City of Bunbury). Works will be undertaken at Big Swamp Playground, awaiting confirmation of permit.

PR-1190 Reconstruct Pennant Road, East Bunbury 21,753 30,000 120,735 120,735 85,735 -35,000% Complete 95

Project carried forward from 2015/16 to allow asphalting to be completed. Budget reduced by $35,000 (saving) to cover City of Bunbury's 1/3 contribution to new Regional Road Group project PR-3694 Renew Parade Road.

PR-1197 Upgrade intersection of Parade Rd and Crampton Ave, Usher (Design PR-2181)

14,487 618,000 618,000 618,000% Complete 5

PR-1239 Install traffic management devices LATM 2016/17 40,000 40,000 40,000% Complete 50

Tuart Street Speed cushions $21KModifications to islands in Barr Street $20K

PR-2625 Widen formation and reconstruct embankment Koombana Drive (adjacent to Leschenault Inlet)

1,360,934 2,081,000 5,068,876 5,068,876 5,068,876% Complete 30

Earthworks and clearing complete, Southbound lane pavement and seal complete, Seawall approx. 25% complete, Drainage approx. 50% complete, Earthworks and pavement complete for roundabout, Boardwalk removed.

PR-3691 Recycle and reseal Palmer Crescent 3,281 3,281 3,281 3,281% Complete 100

Page 21 of 25

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget



Project carried forward from 2015/16.Awaiting final invoice.

PR-3694 Renew Parade Road 105,000 105,000% Complete 1

Additional funding made available from Regional Road Group Funding Pool. City of Bunbury 1/3 contribution ($35,000) coming from cash saving on PR-1190 Reconstruct Pennant Road.

PR-3900 Upgrade Koombana Drive and Austral Parade intersection 932 195,000 195,000 195,000% Complete 10

PR-4132 Construction of footpath on Naturaliste Avenue (Ocean Drive to Lefroy Place)

9,495 22,332 22,332 22,332 22,332% Complete 100

Project carried forward from 2015/16. Awaiting final invoices.

1,407,600 2,138,613 6,108,224 6,108,224 6,178,224 70,000

Vehicle Parking Equipment Acquisition Upgrade and

PR-4147 Upgrade of parking machines from Telstra 2G Network to 3G Network

281,104 50,000 502,304 502,304 502,304% Complete 10

Deposit paid, components have been ordered and delivery is expected in October 2016, with installation in early December 2016.

281,104 50,000 502,304 502,304 502,304

Page 22 of 25

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Waste Collection Asset Acquisition Upgrade and Ren

PR-1656 Replace bins - Annual bin replacement program 2016/17 34,229 21,500 41,500 41,500 41,500% Complete 100

Bin stock reviewed and order placed.

PR-1668 Renew bin enclosures 2016/17 30,000 30,000 30,000% Complete 40

Bin design currently being reviewed and quotes being sourced.

PR-1676 Renew 1,100 litre skip bins 2016/17 21,866 15,000 22,000 22,000 22,000% Complete 100

Bin stock reviewed and order placed, delivery due October.

PR-2366 Contribute to purchase a regional waste site 700,000 700,000 700,000% Complete 20


PR-4120 Replace Bin Stand Infrastructure 3,255 5,000 10,000 10,000 10,000% Complete 50

PR-4121 Purchase mobile bin cleaning unit 35,000 35,000 35,000% Complete 40

Awaiting quotes based on design and specifications.

59,350 41,500 838,500 838,500 838,500

Page 23 of 25

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Waste Plant and Vehicle Acquisition and Renewal

PR-1912 Replace waste vehicles and plant 2016/17 30,988 30,985 630,985 630,985 630,985% Complete 10

30,988 30,985 630,985 630,985 630,985

Wildlife Park Asset Acquisition Upgrade and Renewa

PR-1338 Renew barbecues at Bunbury Wildlife Park 832 5,000 5,000 5,000% Complete 50

PR-1363 Install hand washing basins for patrons at Bunbury Wildlife Park

2,869 3,000 5,000 5,000 5,000% Complete 65

Quotes received and contractor appointed. Awaiting advice from DER prior to progressing installation.

PR-2608 Refurbish enclosures at the Bunbury Wildlife Park as per ongoing program of renewal

19,999 16,000 22,368 22,368 22,368% Complete 75

PR-3529 Expand path network in Bunbury Wildlife Park to create/improve access to exhibits

10,000 10,000 10,000% Complete 0

PR-4040 Replace commercial fridge at Bunbury Wildlife Park 8,500 8,500 8,500 8,500% Complete 75

Fridge has been ordered, awaiting delivery.

PR-4142 Replace Barn Owl enclosure at the Bunbury Wildlife Park 10,000 10,000 10,000% Complete 0

PR-4143 Install dingo enclosure at Bunbury Wildlife Park 10,000 10,000 10,000% Complete 10

23,700 27,500 70,868 70,868 70,868

Page 24 of 25

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


5,776,220 7,017,242 2,349,971Capital Works Expenditure Total 30,058,405 30,047,479 32,397,450

R:\Council Financial Reporting\COB Capital Works Expenditure Summary with Comments.rpt

Page 25 of 25

Operating Projects Expenditure Summary(With Comments)



Appendix CEO-7

City of Bunbury

Operating Projects Expenditure Summary with Comments


Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Art Collection Maintenance

PR-4006 Revaluation of City Art Collection 2016/17 12,000 12,000 12,000 12,000% Complete 0

12,000 12,000 12,000 12,000Art Collection MaintenanceTotal for

Arts Development and Support

PR-4003 Design and produce new Bunbury Regional Art Gallery (BRAG) identity

15,000 15,000 15,000 15,000% Complete 0

15,000 15,000 15,000 15,000Arts Development and SupportTotal for

Asset Strategy and Planning

PR-4156 Revalue building assets and freehold land parcels 2,000 21,906 21,906 21,906% Complete 10

2,000 21,906 21,906 21,906Asset Strategy and PlanningTotal for

Building Operations

PR-3238 Undertake programmed maintenance painting to Old Railway Station Carmody Place

9,380 9,380 10,318 10,318 10,318% Complete 40

PR-3239 Conduct painting and maintenance Bricknell Sound Shell 3,041 3,041 3,345 3,345 3,345% Complete 40

12,421 12,421 13,663 13,663 13,663Building OperationsTotal for

Business Engagement

PR-4266 Undertake reivew of Council's Business Systems 44,858 44,858% Complete 0

Undertake an internal review of Council's Business systems. Funded from savings within existing salaries budget.

44,858 44,858Business EngagementTotal for

Page 2 of 21

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget



PR-4163 Upgrade Sycle to version 2 7,200 7,200 7,200 7,200% Complete 95

PR-4261 Intramaps Upgrade 14,586 14,586% Complete 0

Upgrade of Intramaps to Version 8.2. Funds have been reallocated from Maintain spatial data sets ($8,000) and PR-4118 Additional Information, Communication and Technology Hardware and Software - unplanned ($6,586).

7,200 7,200 7,200 21,786 14,586Business System Acquisition Upgrade and RenewalTotal for


PR-3882 Upgrade Trim Electronic Document Management System to Records Manager 8 and Implement Sharepoint Integration

21,000 21,000 21,000% Complete 0


PR-4014 Upgrade TRIM 7.3.5 to HP Records Manager 8.x 15,000 15,000 15,000 15,000% Complete 0

On hold, pending ECU review.

PR-4255 ESXi Update 5,044 5,044% Complete 0

This project will ensure the update of the City's firmware on our ESXi nodes and resolve a number of issues that the City has been dealing with in the virtual computer environment. Funds have been reallocated from PR-1745 Upgrade Information Technology Disaster Hardware and Software.

15,000 36,000 36,000 41,044 5,044Business System MaintenanceTotal for

Page 3 of 21

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Community Building Maintenance

PR-3553 Paint interior Bunbury Regional Art Gallery (BRAG) 8,960 8,960 8,960 8,960% Complete 75


8,960 8,960 8,960 8,960Community Building MaintenanceTotal for

Community Development and Support

PR-3897 Community Capacity Building Waterwise Kitchen Garden Stage 2

12,566 12,000 16,858 16,858 16,858% Complete 75


PR-4260 Install fencing and seating at Bunbury Community Garden 4,425 4,425% Complete 0

Grant funding for the Bunbury Community Garden formally known as the Withers Waterwise Kitchen Garden to provide upgrades to address safety issues and make it more user friendly.

12,566 12,000 16,858 16,858 21,283 4,425Community Development and SupportTotal for

Page 4 of 21

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget



PR-3822 Provide funding for a "Place-making" Funding Round 2016/17

13,458 10,000 20,000 20,000 20,000% Complete 50

PR-3825 Provide funding for an "Arts and Culture" Funding Round 2016/17

17,000 10,000 20,000 20,000 20,000% Complete 90

PR-3838 Support King Cottage Museum 2016/17 31,544 31,544 31,544 31,544 31,544% Complete 100

PR-3842 Support Bunbury City Band 2016/17 6,150 6,150 6,150% Complete 90

PR-3846 Support Bunbury Regional Entertainment Centre (BREC) - operating subsidy 2016/17

193,650 193,650 387,300 387,300 387,300% Complete 50

PR-3850 Support Stirling Street Arts Centre (SSAC) - operating subsidy 2016/17

66,625 66,625 66,625 66,625 66,625% Complete 100

PR-3856 Support Anzac Day Working Group 2016/17 4,579 4,579 4,579 4,579 4,579% Complete 100

PR-3862 Provide funding for a "Community Grants" Funding Round 2016/17

62,630 65,000 80,000 80,000 80,000% Complete 80

PR-4137 Provide support to Youth Care (School Chaplaincy program)

10,000 10,000 10,000% Complete 90

PR-4157 Provide funding for a "Minor Community Grants" Funding Round 2016/17

3,400 7,500 25,000 25,000 25,000% Complete 10

Page 5 of 21

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget



Council to consider allocating $50,000 to support the Koombana Sailing Club's CSRFF application to refurbish the male toilets and change room facilities as part of the October 2016 Budget Review. Council Decision 280/16 dated 9 August 2016.

392,886 388,898 651,198 651,198 701,198 50,000Community Funding CoordinationTotal for

Community Seniors Support

PR-3292 Conduct Grandfamilies Fun Day 2016/17 6,000 6,000 6,000% Complete 0

PR-3891 Age Friendly Communities Strategic Plan - City of Bunbury & Shires of Harvey & Dardanup

8,022 8,022 8,022 8,022% Complete 75


8,022 14,022 14,022 14,022Community Seniors SupportTotal for

Corporate Plant and Vehicle Disposal

Disposal value of corporate plant 31,250 31,250 31,250% Complete 0

Disposal value of corporate vehicles 128,619 128,619 128,619% Complete 0

159,869 159,869 159,869Corporate Plant and Vehicle DisposalTotal for

Page 6 of 21

PR-4262 Support Koombana Bay Sailing Club CSRFF application to refurbish male toilets and change room facilities

50,000 50,000% Complete 0

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Corporate Research and Policy Development

PR-3877 Management of funds for the Bunbury Marines Facilities: Engineering, Environmental and Planning Studies

460 919,753 919,753 928,659 8,906% Complete 10

Interest has been earned on grant funds received. Project expenditure has been increased to match interest accordingly.

460 919,753 919,753 928,659 8,906Corporate Research and Policy DevelopmentTotal for

Corporate Revenue

PR-3167 Undertake 2017 GRV Property revaluation in accordance with legislation

375,000 375,000 375,000% Complete 0

Landgate valuation report is expected in May 2017.

375,000 375,000 375,000Corporate RevenueTotal for


PR-4257 Undertake Equal Employment Opportunity Training 15,000 15,000% Complete 0

The City is required to provide organisational wide training on Equal Employment Opportunity and disability understanding. The City has successfully applied for a Lighthouse Grant from the Department of Local Government for $10,000. The remaining $5,000 will be funded from Administer Corporate Training Programs.

15,000 15,000Corporate Training and Employee DevelopmentTotal for

Cultural Development

PR-4005 Conduct Culture Counts Pilot project 4,091 4,500 9,500 9,500 4,500 -5,000% Complete 50

Grant funding for project ($5K) was not successful. Budgeted expenditure has adjusted in-line with the reduction in income.

4,091 4,500 9,500 9,500 4,500 -5,000Cultural DevelopmentTotal for

Page 7 of 21

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Destinational Marketing

PR-4042 Support a visit of the Duyfken sailing ship replica 20,000 20,000 20,000 20,000 20,000% Complete 100

20,000 20,000 20,000 20,000 20,000Destinational MarketingTotal for

Disability Access and Inclusion Support

PR-3734 Plan and implement Most Accessible Regional City in Australia

13,000 13,000 13,000% Complete 90

PR-4124 Produce Disability Access and Inclusion Plans (DAIP)/MARCIA Induction Video

6,503 9,597 9,597 9,597 9,597% Complete 75


PR-4171 Deliver MARCIA Launch event 5,115 5,115 5,115% Complete 100

As per Council Decision 281/16 dated 9 August 2016, a budget of $10,000 to be allocated in 2016/17, subject to matching income. The MARCIA Forum was delivered on 22 August 2016. Over 150 community members, service providers and agencies attended the successful event at the Bunbury Regional Entertainment Centre. The MARCIA forum was delivered for $5,115.

11,617 9,597 22,597 22,597 27,712 5,115Disability Access and Inclusion SupportTotal for

Page 8 of 21

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Engineering Advice, Investigations, Survey and Des

PR-4265 Pelican Point Grand Canals Maintenance Dredging Report 32,000 32,000% Complete 0

It has been identified that the City requires to appoint a consultant to complete a dredging report on the Grand Canals, Pelican Point. This report will cover the need for dredging, technical information, alternatives and environmental impacts. This project will be funded from the Canal Management Reserve.

32,000 32,000Engineering Advice, Investigations, Survey and DesTotal for

Festival and Event Development and Support

PR-3809 Provide funding for an "Events Grants" Funding Round 2016/17

24,500 45,000 250,000 250,000 250,000% Complete 50

PR-4141 Provide funding for an "Iconic Event" 2016/17 100,000 100,000 100,000% Complete 0

PR-4263 Conduct Victoria Street Trial Periodic Closures 11,000 11,000% Complete 0

On Sunday 4 December 2016 there will be a Victoria Street Artisan Fayre featuring high-quality artisan markets in the lead-up to Christmas, and on Saturday 4 February 2017 the Bunbury Fringe Festival will be the centrepiece for the entertainment. This project is to fund the City's contribution to the two closure events being traffic management staff, event staff, security, lighting and generators, staging and production equipment, and marketing.

24,500 45,000 350,000 350,000 361,000 11,000Festival and Event Development and SupportTotal for

Page 9 of 21

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


PR-3722 Prepare a Conservation Plan for the Stirling Street Arts Centre

6,732 6,732 6,732 -6,732% Complete 100

Project carried forward from 2015/16. This has been able to be completed with no additional expenditure required.

6,732 6,732 6,732 -6,732Heritage ConservationTotal for

International Relationships

PR-3866 Conduct 25-year celebrations for the Bunbury-Setagaya Sister City Relationship

20,000 20,000 20,000% Complete 0

PR-4151 Support Jiaxing Sister City Visit 2016/17 10,000 10,000 10,000% Complete 0

PR-4259 Bunbury Setagaya Biennial Photographic Competition 6,000 6,000% Complete 0

Funding of the Biennial Photographic Competition with Setagaya as part of the Bunbury-Setagaya sister city relationship.

30,000 30,000 36,000 6,000International RelationshipsTotal for

Page 10 of 21

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget



Disposal value of land 931,938 931,938 25,500 -906,438% Complete 0

The disposal value of land is an accounting book entry only (non-cash) to record the profit or loss on the disposal of assets. As it is proposed in this budget review to reduce income on land sales, the corresponding value of land disposed is also required to be adjusted.

PR-4256 Obtain legal advise for sale and development of Lot 5 Wellington Street, Bunbury

20,000 20,000% Complete 0

Legal expenditure will be incurred as part of negotiating the sale of land. This will be reimbursed under the contract if the sale proceeds.

931,938 931,938 45,500 -886,438Land Acquistions and RationalisationsTotal for

Land Administration

PR-3581 Investigate proposed amalgamation and subsequent disposal of Lots 492, 5002 and a portion of Lot 50 Withers Crescent

8,000 8,000 8,000% Complete 5


8,000 8,000 8,000Land AdministrationTotal for

Library Operations

PR-4016 Implement mobile printing from devices 4,500 4,500 4,500% Complete 10

PR-4017 Relocate library promotional display televisions 2,500 2,500 2,500 2,500% Complete 10

2,500 7,000 7,000 7,000Library OperationsTotal for

Page 11 of 21

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Major Project Coordination and Management

PR-4140 Implement Withers Local Area Plan strategies 227 150,000 150,000 150,000% Complete 5

227 150,000 150,000 150,000Major Project Coordination and ManagementTotal for

Museum Operations

PR-2716 Deliver marketing program for Bunbury Museum and Heritage Centre (brand, banners and signage) 2015/16 and 2016/17

651 7,650 7,650 7,650 7,650% Complete 60


PR-3717 Develop the inaugural Bunbury Heritage Festival including the official launch and commemoration of the Bunbury Museum and Heritage Centre

20,000 20,000 20,000% Complete 5


PR-3855 Acquire Bunbury Museum and Heritage Centre collection items 2016/17

600 2,000 5,000 5,000 5,000% Complete 30

1,251 9,650 32,650 32,650 32,650Museum OperationsTotal for

Open Space Asset Maintenance

PR-3660 Maintain Koombana Bay Rail Bridge Walkway 2,339 12,000 12,000 12,000% Complete 5

2,339 12,000 12,000 12,000Open Space Asset MaintenanceTotal for

Property Contract and Agreement Administration

PR-4146 Development of Public Land (as per Council Policy) 50,000 50,000 50,000% Complete 0

50,000 50,000 50,000Property Contract and Agreement AdministrationTotal for

Page 12 of 21

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Public Health

PR-1578 Develop and implement a public health plan 600 25,000 25,000 25,000% Complete 40


PR-2536 Seek additional financial resources to rewrite and gazette health related local laws under the local government act

8,000 8,000 8,000% Complete 0


600 33,000 33,000 33,000Public HealthTotal for

Page 13 of 21

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Relationship and Partnership Development and Suppo

PR-3178 Provide financial support to the St John of God Foundation Coronary and Cancer unit

25,000 25,000 25,000% Complete 0

PR-3875 Support Regional Cities Alliance 2016/17 to 2020/21 44,000 44,000% Complete 60

The Council has been involved with WA Regional Cities Alliance (WARCA) for several years and a decision was made to finalise the relationship between WARCA and UWA. As the funding arrangements are undertaken in arrears, there is a need to allocate funding to finalise the work already completed through the research agreement. A further report will be provided to Council as part of the budget development process for 2017/18 outlining future options in relation to WARCA.

PR-4116 Provide disaster assistance 20,000 20,000 20,000% Complete 0

PR-4131 Provide financial contribution to the Bunbury Hotel Investment analysis

16,500 16,500 54,607 54,607 54,607% Complete 25


16,500 16,500 99,607 99,607 143,607 44,000Relationship and Partnership Development and SuppoTotal for

Page 14 of 21

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Special Projects

PR-3888 Closure of Laneways in Withers - Survey and legal costs 29,411 29,411 29,411 29,411% Complete 50

Project carried forward from 2015/16. Letters have been sent to properties owners adjoining laneways with the option to purchase and amalgamate into their property or not to purchase. Council Decision 25/16 to proceed with formal closure, documentation sent to Department of Lands to commence formal closure process.

PR-4168 Prepare detailed concept design to improve the Leschenault Inlet (Precinct 2 - Koombana South)

15,017 15,000 23,567 23,567 23,567% Complete 99


PR-4253 - Support Roadwise "M8 the call can W8" campaign 2016/17

30,641 30,641% Complete 10

Road safety campaign instigated by the Bunbury Roadwise Committee.

15,017 44,411 52,978 52,978 83,619 30,641Special ProjectsTotal for

Sport and Leisure Building Maintenance

PR-1683 Paint South West Sports Centre (SWSC) 16,364 16,364 18,000 18,000 18,000% Complete 40

16,364 16,364 18,000 18,000 18,000Sport and Leisure Building MaintenanceTotal for

Page 15 of 21

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Sport and Recreation Development and Planning

PR-3032 Support South West Academy of Sport (SWAS) 2016/17 5,220 5,220 5,220% Complete 0

PR-3801 Construct dirt jump line runs for the black and double-black jump lines (St Mark's Urban Mountain Bike Park Master Plan - Phase 1B)

25,000 25,000 25,000% Complete 10


PR-3803 Design pump track area and design 'Tiny Tot' and 'Little' track (St Mark's Urban Mountain Bike Park Master Plan - Phase 2)

25,000 25,000 25,000% Complete 10

PR-3883 Deliver South West Sports Hall of Fame Project 5,000 5,000 5,000% Complete 10


PR-4133 Support Club Development Program for 2016/17 23,640 25,918 78,505 78,505 78,505% Complete 30

PR-4144 Support Bunbury Surf Life Saving Club CSRFF application to upgrade ablution facilities

22,907 22,907 22,907% Complete 0

PR-4153 Deliver Department of Sport and Recreation KidSport Initiative

23,635 12,500 65,000 65,000 65,000% Complete 25

47,275 38,418 226,632 226,632 226,632Sport and Recreation Development and PlanningTotal for

Page 16 of 21

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Sport and Recreation Facility Operations

PR-4126 Deliver 'Aqua Walking' pilot program 3,110 3,110 3,110 3,110% Complete 50


PR-4134 Renew and revitalise South West Sports Centre (Community Pool Revitalisation Program CPRP) 2016

6,187 16,730 16,730 16,730 16,730% Complete 80


PR-4155 Funding to support the South West Sports Centre (SWSC) vacation care program

6,904 3,375 14,823 14,823 14,823% Complete 50


PR-4164 Renew and revitalise South West Sports Centre (Community Pool Revitalisation Program CPRP) 2017

33,000 33,000 -33,000% Complete 0

Project was originally budgeted as operating with $33,000 grant and expenditure. We have since been advised that the successful grant was $32,000 and the funds will be used for amenities upgrade, a new project has been created PR-4295.

13,091 23,215 67,663 67,663 34,663 -33,000Sport and Recreation Facility OperationsTotal for

Page 17 of 21

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Strategic Planning and Urban Design

PR-3721 Prepare Detailed Structure Plan, Lot 497 Ocean Drive 9,777 9,777 9,777 9,777% Complete 100

Project carried forward from 2015/16.Structure plan completed. Awaiting final invoice.

PR-4167 Prepare a Local Area Plan incorporating the Stables Precinct

2,000 150,000 150,000 150,000% Complete 5

11,777 159,777 159,777 159,777Strategic Planning and Urban DesignTotal for

Page 18 of 21

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Sustainability and Environmental Planning

PR-2590 Participate in Peron Naturaliste Partnership 2,533 20,000 20,000 20,000% Complete 20

PR-3195 Implement Somerville Drive Offset Site Management Plan 5,288 12,230 49,422 49,422 49,422% Complete 60

PR-3196 Conduct detailed contaminated site investigation for Nuytsia Ave depot

39,000 100,000 100,000 100,000% Complete 0

PR-3711 Management of Environmental Offset Site - Bunbury Regional Airport - Rescue Helicopter Base and Hangar Development Project

5,144 10,472 41,890 41,890 41,890% Complete 20

PR-4037 Environmental approvals and offset site management for Lot 298 Winthrop Avenue

35,000 35,000 35,000% Complete 0

PR-4135 Install interpretative signage at Katherine Chauhan Reserve Trail

1,825 4,300 4,300 4,300% Complete 90


PR-4166 Conduct detailed contaminated site investigation for Donaldson Park, Ecclestone Street

1,000 80,000 80,000 80,000% Complete 0

14,789 62,702 330,612 330,612 330,612Sustainability and Environmental PlanningTotal for

Transport and Traffic Planning

PR-3996 Upgrade Adam Road Primary School carpark 159,915 176,925 176,925 176,925 176,925% Complete 95

159,915 176,925 176,925 176,925 176,925Transport and Traffic PlanningTotal for

Page 19 of 21

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget



PR-1194 Install traffic control signals at intersection of Sandridge Road and Pennant Street, East Bunbury

4,328 5,610 156,098 156,098 156,098% Complete 95


4,328 5,610 156,098 156,098 156,098Transport Asset Acquisition Upgrade and RenewalTotal for

Vehicle Parking Planning and Operations

PR-3130 Undertake general improvements to carparks 2016/17 4,331 5,000 25,000 25,000 25,000% Complete 25

4,331 5,000 25,000 25,000 25,000Vehicle Parking Planning and OperationsTotal for

Waste Management Planning

PR-2492 Develop a Regional Waste Management Plan (Bunbury - Wellington Group of councils)

4,428 4,428 4,428% Complete 98


4,428 4,428 4,428Waste Management PlanningTotal for

Waste Plant and Vehicle Disposal

Disposal value of waste plant 560,000 560,000 560,000% Complete 0

Disposal value of waste vehicles 13,450 13,450 13,450% Complete 0

573,450 573,450 573,450Waste Plant and Vehicle DisposalTotal for

Page 20 of 21

City of Bunbury



Actual

Original

Budget

Revised

Budget

End Year

Forecast

Forecast

Change

YTD

Budget


Youth Development and Support

PR-4136 Support aboriginal youth engagement 20,000 20,000 20,000% Complete 0

PR-4176 Implement Withers Youth Strategy 393 5,000 57,000 57,000% Complete 25

As per WAC Decision 18/16 and Council Decision 297/16.

393 5,000 20,000 77,000 77,000Youth Development and SupportTotal for

776,963 983,402 )(659,595Operating Projects Expenditure Total 5,826,016 5,883,016 5,223,421

R:\Council Financial Reporting\COB Operating Project Expenditure Summary with Comments.rpt

Page 21 of 21

SCHEDULE OF ACCOUNTS PAID

For the period 1 October 2016 to 31 October 2016

CITY OF BUNBURY

Municipal Account 2 - 10

Advance Account 11 - 59

Trust Account 60 - 61

Visitor Information Centre Trust Account 62 - 71

BUNBURY HARVEY REGIONAL COUNCIL

Municipal Account 72

Advance Account 73 - 77

For further details on any payments made please contact David Ransom on (08) 9792 7160; or

Vicki Gregg on (08) 9792 7162

Appendix CEO-8

Schedule of Accounts Paid

for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Municipal Account

Reference

No. Amount DescriptionPayeeDate

152,185.78EFT Payments 4391.1792-01 04/10/2016 WA Local Government Superannuation Plan

INV September 146,430.44 INV September 5,658.55 INV September 24.96 INV September 71.83

Superannuation-September Superannuation-September Superannuation-September Superannuation-September

839.504391.2606-01 04/10/2016 ING Life OneAnswer Personal Super

INV September 839.50Superannuation-September 296.804391.2644-01 04/10/2016 AXA Superannuation

INV September 296.80Superannuation-September 9,729.974391.2759-01 04/10/2016 Australian Super

INV September 8,788.76 INV September 941.21

Superannuation-September Superannuation-September

1,954.514391.2795-01 04/10/2016 UniSuper Limited

INV September 1,954.51Superannuation-September 3,235.334391.2796-01 04/10/2016 AMP Superannuation Ltd

INV September 1,809.78 INV September 1,337.06 INV September 88.49

Superannuation-September Superannuation-September Superannuation-September

5,018.914391.2802-01 04/10/2016 Colonial First State FirstChoice Personal Super



889.564391.2863-01 04/10/2016 Navigator Superannuation Fund

INV September 889.56Superannuation-September 4,866.954391.3003-01 04/10/2016 Rest Superannuation



129.304391.3097-01 04/10/2016 The Templeman Family Superannuation Fund

INV September 129.30Superannuation-September 2,059.994391.3136-01 04/10/2016 HostPlus Superannuation Fund

INV September 2,059.99Superannuation-September 1,498.004391.3263-01 04/10/2016 MLC Nominees Pty Ltd

INV September 1,498.00Superannuation-September 1,199.874391.3441-01 04/10/2016 Hesta Super Fund

INV September 1,199.87Superannuation-September

2


for Period

1/10/2016 to 31/10/2016

City of Bunbury


ReferenceAmount Description

2,691.10 No. Date Payee

4391.3759-01 04/10/2016 Construction & Building Industry Super

INV September 2,691.10Superannuation-September 523.584391.3839-01 04/10/2016 Mercer Super Trust

INV September 523.58Superannuation-September 387.904391.3900-01 04/10/2016 Sunsuper Superannuation

September 387.90Superannuation-September 489.93

INV 4391.4109-01 04/10/2016 Australian Catholic Superannuation & Retirement Fund

INV September 489.93Superannuation-September 1,539.124391.4224-01 04/10/2016 BT Super for Life

INV September 1,539.12Superannuation-September 342.354391.4345-01 04/10/2016 Portfoliofocus Superannuation

INV September 342.35Superannuation-September 3,567.684391.4424-01 04/10/2016 Local Government Superannuation Scheme QLD



639.424391.4580-01 04/10/2016 Vision Super

INV September 639.42Superannuation-September 429.344391.4605-01 04/10/2016 SuperWrap - BT Business Super for Life

INV September 429.34Superannuation-September 462.424391.5271-01 04/10/2016 Australian Ethical Superannuation Pty Ltd

INV September 462.42Superannuation-September 503.844391.5414-01 04/10/2016 Asgard Infinity eWRAP Super Account

INV September 503.84Superannuation-September 1,079.844391.5480-01 04/10/2016 LegalSuper

INV September 1,079.84Superannuation-September 349.944391.5525-01 04/10/2016 Super Directions Fund

INV September 349.94Superannuation-September 113.714391.5676-01 04/10/2016 IOOF Portfolio Service Superannuation Fund

INV September 113.71Superannuation-September 239.904391.5681-01 04/10/2016 The NM & SM Turner Superannuation Fund

INV September 239.90Superannuation-September 481.664391.5709-01 04/10/2016 Statewide Super

INV September 481.66Superannuation-September

3


for Period

1/10/2016 to 31/10/2016

City of Bunbury



849.12 No. Date Payee

4391.5849-01 04/10/2016 ANZ Smart Choice Superannuation

INV September 453.48 INV September 395.64


1,172.984391.6004-01 04/10/2016 OneAnswer Frontier Personal Super

INV September 1,172.98Superannuation-September 550.374391.6005-01 04/10/2016 National Mutual Retirement Fund

INV September 550.37Superannuation-September 1,169.524391.6006-01 04/10/2016 AMP Flexible Superannuation

INV September 1,169.52Superannuation-September 228.234391.6108-01 04/10/2016 Future Super

INV September 228.23Superannuation-September 421.404391.6210-01 04/10/2016 AMP Super Directions Fund

INV September 421.40Superannuation-September 1,254.594391.6228-01 04/10/2016 Tasplan Super

INV September 1,254.59Superannuation-September 251.884391.6294-01 04/10/2016 Guild Super

INV September 251.88Superannuation-September 512.404391.6424-01 04/10/2016 The Trustee for Harrison Super Fund

INV September 512.40Superannuation-September4397.419-01 04/10/2016 363,458.31City of Bunbury

INV 031016 363,458.31Advance Account Recoup4399.419-01 05/10/2016 33,068.33City of Bunbury

INV 051016 33,068.33Advance Account Recoup4401.1802-0104/10/2016 142,461.38 Western Australian Treasury Corporation

INV 362 134,534.57 INV 367 7,926.81

Loan Repayment Loan Repayment

372.074402.4335-01 01/10/2016 Macquarie Equipment Finance Pty Ltd

INV 00000580 372.07LF Summit Trainer Cardio Equipment 988.214403.4269-01 20/10/2016 SG Fleet Australia Pty Ltd

INV 00000581 988.21Saliba Mower4404.136-01 07/10/2016 203,872.00 Australian Taxation Office

INV PY99-03-Australia 98.00Payroll Deduction INV PY01-07-Australia 203,774.00Payroll Deduction

3,763.614406.5560-01 06/10/2016 City of Bunbury - Corporate Credit Card

4


for Period

1/10/2016 to 31/10/2016

City of Bunbury


Reference


INV SEP16 50.00Clearing Permit - Koombana Bay INV SEP16 218.55Home Internet - CEO INV SEP16 3,227.16Adobe Creative Cloud Renewal INV SEP16 50.00Clearing Permit Variation Fee INV SEP16 27.20Mail Chimp Subscription - SWSC INV SEP16 190.70Google Adwords - BWP

591.304406.5564-0106/10/2016 City of Bunbury - Director Plan & Dev - Credit Card

INV SEP16 591.30Staff Accomodation - Sydney Conference4406.5567-0106/10/2016 1,625.81 City of Bunbury - CEO - Credit Card

INV SEP16 700.00 INV SEP16 23.78 INV SEP16 181.01 INV SEP16 43.79 INV SEP16 48.00 INV SEP16 16.70 INV SEP16 236.25 INV SEP16 150.00 INV SEP16 158.73 INV SEP16 15.70 INV SEP16 10.08 INV SEP16 41.77

Staff Training - Public Administration Conference Facebook Advertising - VariousFacebook Advertising - VariousFacebook Advertising - Junior Sports StarSponsorship of World Vision ChildMeeting Expenses - Bunbury Chamber Commerce Staff Accomodation - Premier and Minister Meetings Institute of Public Administratin Membership Renewal - CEO Staff Accomodation - Premier and Minister Meetings Staff Training - ParkingStaff Training - ParkingFuel - Temp Vehicle

4406.5568-0106/10/2016 1,169.67City of Bunbury - Asst to CEO - Credit Card

INV SEP16 35.00Catering - Agenda Briefing Meeting INV SEP16 30.10Facebook Advertising INV SEP16 30.00Catering - Potential Development Bus Tour INV SEP16 35.00Catering - Agenda Briefing Meeting INV SEP16 60.03Facebook Advertising INV SEP16 65.94Kitchen Supplies - Admin Building INV SEP16 35.00Catering - Ordinary Council Meeting INV SEP16 223.80Staff Recognition - Gift Cards INV SEP16 24.95Book - One Small Step for Leaders INV SEP16 35.00Catering - Potential Development Bus Tour INV SEP16 240.00Trademark Registration INV SEP16 30.00Catering - Wellington Group of Councils Meeting INV SEP16 4.75Supplies - Council Chambers and Meeting Rooms INV SEP16 243.73Facebook Advertising INV SEP16 76.37Facebook Advertising

4406.5569-0106/10/2016 189.50City of Bunbury - Asst to Mayor - Credit Card

5


for Period

1/10/2016 to 31/10/2016

City of Bunbury


Reference


INV SEP16 35.00Catering - Ordinary Council Meeting INV SEP16 154.50Catering - Outgoing Goodwill Tour

12.004406.5570-0106/10/2016 City of Bunbury - Parking Meter Test - Credit Card

INV SEP16 12.00Parking Meter Testing 3,173.024406.6129-0106/10/2016 City of Bunbury - Manager Human Resources - Corporate Credit Card

INV SEP16 50.00 INV SEP16 147.29 INV SEP16 349.00 INV SEP16 150.73 INV SEP16 129.34 INV SEP16 9.50 INV SEP16 22.89 INV SEP16 175.00 INV SEP16 175.00 INV SEP16 612.83 INV SEP16 33.50 INV SEP16 548.90 INV SEP16 359.04 INV SEP16 410.00

Australian Institute of Building Surveyors Tour Australian Road Research Board Group - Annual SubscriptionTV and Wall Mount - HRConsumables - CEO BreakfastConsumables - CEO BreakfastThumb Drive - CEO BreakfastConsumables - CEO BreakfastStaff Training - First AidStaff Training - First AidStaff Training - HR ConferencePadlock for Archive Sea ContainerStaff Accomodation - Waste and Recycle Conference Staff Training - Putting Urban Forest on the Map Staff Training - Mental Health First Aid

4408.419-01 11/10/2016 350,446.33City of Bunbury

INV 071016 350,446.33Advance Account Recoup4414.419-01 12/10/2016 112,937.77City of Bunbury

INV 111016 112,937.77Advance Account Recoup 1,756.934416.5568-01 12/10/2016 City of Bunbury - Asst to CEO - Credit Card

INV SEP16 975.47IT Manager Recruitment Expenses for Travel INV SEP16 240.00TradeMark - Geographe Logo INV SEP16 25.45Staff Amenities INV SEP16 35.00Catering - Council Agenda Briefing INV SEP16 481.01Facebook Advertising - Unleashed and SWSC

4423.419-01 18/10/2016 326,424.56City of Bunbury

INV 171016 326,424.56Advance Account Recoup4424.136-01 21/10/2016 174,976.00 Australian Taxation Office

INV PY01-08-Australia 174,976.00Payroll Deduction4427.419-01 25/10/2016 216,276.52City of Bunbury

INV 211016 216,276.52Advance Account Recoup 0.004429.4490-01 26/10/2016 Fines Enforcement Registry

N/A N/A 0.00Cancelled

6


for Period

1/10/2016 to 31/10/2016

City of Bunbury



15,486.00

No. Date Payee

4431.4490-01 26/10/2016 Fines Enforcement Registry

INV 201016 15,486.00Lodge Outstanding Infringements - October 2016 156,709.134437.1792-01 31/10/2016 WA Local Government Superannuation Plan

INV October 150,854.63 INV October 5,854.50

Superannuation-October Superannuation-October

768.244437.2606-01 31/10/2016 ING Life OneAnswer Personal Super

INV October 768.24Superannuation-October 180.654437.2644-01 31/10/2016 AXA Superannuation

INV October 180.65Superannuation-October 10,008.224437.2759-01 31/10/2016 Australian Super

INV October 8,607.47 INV October 1,400.75


1,901.144437.2795-01 31/10/2016 UniSuper Limited

INV October 1,901.14Superannuation-October 3,231.764437.2796-01 31/10/2016 AMP Superannuation Ltd

INV October 1,802.02 INV October 1,337.09 INV October 92.65

Superannuation-October Superannuation-October Superannuation-October

5,951.634437.2802-01 31/10/2016 Colonial First State FirstChoice Personal Super

INV October 5,570.73 INV October 380.90


825.704437.2863-01 31/10/2016 Navigator Superannuation Fund

INV October 825.70Superannuation-October 4,988.364437.3003-01 31/10/2016 Rest Superannuation

INV October 4,586.16 INV October 402.20


46.684437.3097-01 31/10/2016 The Templeman Family Superannuation Fund

INV October 46.68Superannuation-October 1,964.994437.3136-01 31/10/2016 HostPlus Superannuation Fund

INV October 1,964.99Superannuation-October 1,602.754437.3263-01 31/10/2016 MLC Nominees Pty Ltd

INV October 1,602.75Superannuation-October 1,271.944437.3441-01 31/10/2016 Hesta Super Fund

7


for Period

1/10/2016 to 31/10/2016

City of Bunbury



INV October 1,271.94Superannuation-October 2,716.63

No. Date Payee

4437.3759-01 31/10/2016 Construction & Building Industry Super

INV October 2,716.63Superannuation-October 523.584437.3839-013 1/10/2016 Mercer Super Trust

INV October 523.58Superannuation-October 387.904437.3900-01 31/10/2016 Sunsuper Superannuation

October 387.90Superannuation-October 438.08

INV 4437.4109-01 31/10/2016 Australian Catholic Superannuation & Retirement Fund

INV October 438.08Superannuation-October 1,614.544437.4224-01 31/10/2016 BT Super for Life

INV October 1,614.54Superannuation-October 310.554437.4345-01 31/10/2016 Portfoliofocus Superannuation

INV October 310.55Superannuation-October 2,938.384437.4424-01 31/10/2016 Local Government Superannuation Scheme QLD

INV October 2,938.38Superannuation-October 639.424437.4580-01 31/10/2016 Vision Super

INV October 639.42Superannuation-October 429.344437.4605-01 31/10/2016 SuperWrap - BT Business Super for Life

INV October 429.34Superannuation-October 327.684437.5033-01 31/10/2016 Prime Super

INV October 327.68Superannuation-October 369.944437.5271-01 31/10/2016 Australian Ethical Superannuation Pty Ltd

INV October 369.94Superannuation-October 511.654437.5414-01 31/10/2016 Asgard Infinity eWRAP Super Account

INV October 511.65Superannuation-October 1,185.144437.5480-01 31/10/2016 LegalSuper

INV October 1,185.14Superannuation-October 310.044437.5525-01 31/10/2016 Super Directions Fund

INV October 310.04Superannuation-October 249.264437.5676-01 31/10/2016 IOOF Portfolio Service Superannuation Fund

INV October 249.26Superannuation-October 228.574437.5681-01 31/10/2016 The NM & SM Turner Superannuation Fund

INV October 228.57Superannuation-October

8


for Period

1/10/2016 to 31/10/2016

City of Bunbury



481.66 No. Date Payee 4437.5709-01 31/10/2016 Statewide Super

INV October 481.66Superannuation-October 1,046.934437.5849-01 31/10/2016 ANZ Smart Choice Superannuation

INV October 453.48 INV October 462.01 INV October 131.44

Superannuation-October Superannuation-October Superannuation-October

1,248.294437.6004-01 31/10/2016 OneAnswer Frontier Personal Super

INV October 1,248.29Superannuation-October 565.814437.6005-01 31/10/2016 National Mutual Retirement Fund

INV October 565.81Superannuation-October 1,169.514437.6006-01 31/10/2016 AMP Flexible Superannuation

INV October 1,169.51Superannuation-October 222.274437.6108-01 31/10/2016 Future Super

INV October 222.27Superannuation-October 421.404437.6210-01 31/10/2016 AMP Super Directions Fund

INV October 421.40Superannuation-October 1,199.044437.6228-01 31/10/2016 Tasplan Super

INV October 1,199.04Superannuation-October 270.234437.6294-01 31/10/2016 Guild Super

INV October 270.23Superannuation-October 512.404437.6424-01 31/10/2016 The Trustee for Harrison Super Fund

INV October 512.40Superannuation-October 4439.419-01 28/10/2016 1,635,618.59City of Bunbury

INV 281016 1,635,618.59Advance Account Recoup$4,002,594.03Total: EFT Payments

Payroll Transfers05/10/2016 12:00:00AMCOB Municipal Account 682,387.97 PY01-07

19/10/2016 12:00:00AMCOB Municipal Account 625,338.45 Payroll - P/E 5/10/2016

Payroll - P/E 19/10/2016 PY01-08

$1,307,726.42Total: Payroll Transfers

Total: $5,310,320.45COB Municipal Account

9


for Period

1/10/2016 to 31/10/2016

City of Bunbury

CERTIFICATION BY MANAGER FINANCE

This Schedule of Accounts Paid is submitted to the Council Meeting on 29 November 2016 in accordance with the Local Government (Financial Management) Regulations 1996 Section 13. These accounts have been checked and are fully supported by vouchers and invoices, which have been duly certified as to the receipt of goods and the rendition of services and as to prices, computations and costings.

D. RANSOM

MANAGER FINANCE

10


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


Cheque Payments 00153538 06/10/2016 Child and Parent Centre - Carey Park 211.26

INV 211.26AR4437.07 Refund of Overpayment00153539 06/10/2016 Harcourts Bunbury 400.49

INV RJ17.104.4 400.49Rates Refund00153540 06/10/2016 Nathan Peter Dawson 1,205.56

INV RJ17.104.5 1,205.56Rates Refund00153541 06/10/2016 Daniel Mahon 732.20

INV 300916 732.20Pro-rata Refund for 12 Month Full Membership00153542 06/10/2016 Audrey Mahon 151.00

INV 300916 151.00Pro-Rata Refund for 12 Month Full Membership00153543 06/10/2016 Planning Solutions Australia Pty Ltd 2,424.88

INV 290916 2,424.88Refund of Scheme Amendment Fee00153544 06/10/2016 2,100.00Australian Institute of Building Surveyors

INV 2995 2,100.00Staff Training - WA Chapter Conference00153545 06/10/2016 732.84 Department of Social Services

INV 732.84PY01-07 Payroll Deduction00153546 06/10/2016 181.15Petty Cash Recoup - Bunbury Wildlife Park

INV PETTY CASH 181.15Petty Cash - BWP00153547 06/10/2016 68.50 South West Sports Centre

INV 68.50PY01-07 Payroll Deduction00153548 06/10/2016 11.07 Telstra Corporation Ltd

INV 1999316308/SEP16 11.07Telephone Charges - SES Mobiles00153549 06/10/2016 11.35 Telstra Corporation Ltd

INV 11.352000552739854/ Internet Charges - CEO00153550 20/10/2016 1,303.30Alinta Energy

INV 552000358/SEP16 1,303.30Gas Charges - 05/07/2016 to 29/09/201600153551 20/10/2016 732.84 Department of Social Services

INV 732.84PY01-08 Payroll Deduction00153552 20/10/2016 78.20Department of Transport - Marine Registrations

INV 041000008827 39.10 INV 041000008828 39.10

Annual Jetty Renewal Fee - Stirling Street Annual Jetty Licence Renewal - Marrabank

00153553 20/10/2016 107.07Carol McDowall

11


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV 041016 11.00Reimbursement - Working with Children check INV 041016 96.07Reimbursement - Expenses 2016 Goodwill Tour

00153554 20/10/2016 239.99Optus Billing Services Pty Ltd

INV 769493628 239.99Internet - Pound00153555 20/10/2016 495.80 Petty Cash Recoup - City of Bunbury

INV PETTY CASH 495.80Petty Cash00153556 20/10/2016 189.00 Petty Cash Recoup - Art Gallery

INV 101016 189.00Petty Cash00153557 20/10/2016 68.50 South West Sports Centre

INV 68.50PY01-08 Payroll Deduction00153558 20/10/2016 420.05 Telstra Corporation Ltd

INV 33.78 INV 20.55 INV 64.64 INV 152.49 INV 148.59

9774657700/SEP16 Telephone Charges - BVIC 1999316282/OCT16 Telephone Charges - SES5265218200/OCT16 Telephone Charges - BRAG 0781542000/OCT16 Telephone Charges - SES5279362300/OCT16 Telephone Charges - BWP

00153559 21/10/2016 Barry William Bastow & Daphne May Bastow 1,793.83

INV RJ17.104.6 1,793.83Rates Refund00153560 21/10/2016 Department of Housing 368.34

INV RJ17.104.7 368.34Rates Refund00153561 21/10/2016 Department of Housing C/- Habitat 1,153.00

INV RJ17.104.8 1,153.00Rates Refund00153562 21/10/2016 Harcourts Bunbury 366.60

INV RJ17.105.1 366.60Rates Refund00153563 21/10/2016 Harcourts Bunbury 459.37

INV RJ17.105.2 459.37Rates Refund00153564 21/10/2016 Summit Realty South West 326.20

INV RJ17.105.3 326.20Rates Refund00153565 21/10/2016 Bradley Michael Dunn 1,775.18

INV RJ17.105.4 1,775.18Rates Refund00153566 21/10/2016 Trenton & Leanne Smith 1,644.25

INV RJ17.105.5 1,644.25Rates Refund00153567 21/10/2016 Bunbury United Soccer Club Inc 500.00

RFND 2203301 500.00Senior Presentation Night 15/10/16

12


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

ReferenceAmount Description No. Date Payee

00153568 21/10/2016 Dale Alcock Homes South West Pty Ltd 500.00

RFND 2061615 500.00Bond Refund - Lot 2 #7 Braund Street00153569 21/10/2016 Mark and Kate Holdman 404.08

INV RJ17.105.6 404.08Rates Refund00153570 21/10/2016 Michelle Woosnam 160.00

INV 11944 160.00Verge Crossover Contribution - Lot155, 67 Kurrajon Street00153571 21/10/2016 Daniel Christopher Standen 160.00

INV 50453 160.00Verge Crossover Contribution - Lot 121 #57A Mary Street00153572 21/10/2016 R & T Brown 210.00

INV 515 210.00Verge Crossover Contribution - Lot 183, 8 Rose00153573 21/10/2016 Annette & Robert Morgan 100.00

INV 161016 100.00Performance Fee 'Share the Spot' Busking Launch00153574 21/10/2016 Pia Quartermaine 100.00

INV 161016 100.00Performance Fee 'Share the Spot' Busking Launch00153575 21/10/2016 Cael McLeish 100.00

INV 161016 100.00Performance Fee 'Share the Spot' Busking Launch00153576 21/10/2016 Jamiee Bishop 100.00

INV 161016 100.00Performance Fee 'Share the Spot' Busking Launch00153577 21/10/2016 P Walker 0.00

00153578 21/10/2016 C Murray 100.00

INV 161016 100.00Performance Fee 'Share the Spot' Busking Launch00153579 21/10/2016 H Anderson 100.00

INV 161016 100.00Performance Fee 'Share the Spot' Busking Launch00153580 21/10/2016 J Crago 100.00

INV 161016 100.00Performance Fee 'Share the Spot' Busking Launch00153581 21/10/2016 H Morris 100.00

INV 161016 100.00Performance Fee 'Share the Spot' Busking Launch00153582 21/10/2016 R Gibson 100.00

INV 161016 100.00Performance Fee 'Share the Spot' Busking Launch00153583 21/10/2016 Dagastino Developments Pty Ltd 142.50

INV 041016 142.50Refund of Overpayment Building Permit Application00153584 21/10/2016 R Hill 11.00


13


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV 041016 11.00Reimbursement of Working with Children Check00153585 21/10/2016 L Hill 11.00

INV 041016 11.00Reimbursement of Working with Children Check00153586 21/10/2016 C Gee 11.00

INV 041016 11.00Reimbursement of Working with Children Check00153587 21/10/2016 P Lever 11.00

INV 041016 11.00Reimbursement of Working with Children Check00153588 21/10/2016 S Lever 11.00

INV 041016 11.00Reimbursement of Working with Children Check00153589 21/10/2016 CPR Outdoor Centre 150.00

INV 111016 150.00Refund of Codes Variation Fee - Lot 7, 3 Sweeny Street00153590 21/10/2016 S Mall 35.18

INV 051016 35.18Refund of Lost Book Charge00153591 21/10/2016 C Fensham 360.00

INV 111016 360.00Refund of SWSC Membership Fee - S Fensham00153592 21/10/2016 F Bunny 20.00

INV 111016 20.00Refund of Dog Registration Fee00153593 21/10/2016 Nathan Nightingale 96.00

INV 041016 96.00Refund of Building Permit Application 00153594 21/10/2016 Jacob D'ath 25.00

INV 211016 25.00Refund of Unleashed School Holiday Activity00153595 21/10/2016 Kelly Paul 25.00

INV 211016 25.00Refund of Unleashed School Holiday Activity00153596 26/10/2016 5,322.39 Telstra Corporation Ltd

INV 5,164.82 INV 121.95 INV 35.62

4771557305/OCT16 Telephone Charges - Mobile Account 2822672404/OCT16 Telephone Charges - BBFB Mobiles9855808400/OCT16 Telephone Charges - BVIC

00153597 27/10/2016 57,127.40 City of Greater Geraldton

INV 68729 49,427.40Regional Capitals Australia Membership Fee - 16/17 INV 68721 7,700.00Regional Capitals Australia Membership Fee - 16/17

00153598 27/10/2016 199.55Petty Cash Recoup - Bunbury Wildlife Park

INV PETTY CASH 199.55Petty Cash - BWP00153599 27/10/2016 114.70 Petty Cash Recoup - Art Gallery

INV PETTY CASH 114.70Petty Cash - BRAG

14


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


00153600 27/10/2016 Rachel Joy Hadlow 439.22

INV RJ17.105.7 439.22Rates Refund00153601 27/10/2016 Plunkett Homes 500.00

RFND 2132948 500.00Bond Refund - Lot 13 #3 King Road00153602 27/10/2016 Gary and Frances Thomas 478.36

INV RJ17.105.8 478.36Rates Refund00153603 27/10/2016 Shane Seivwright 225.88

INV 691 225.88Refund for Overpayment on Vacation Care00153604 27/10/2016 Megan Jean Pollard 1,000.00

RFND 2152216 1,000.00Bond Refund - 3 King Road00153605 27/10/2016 Philip Noel Combs 525.00

INV 241016 525.00Refund of Planning Application Fee - 2 Mouarn Street

$89,427.08Total: Cheque Payments

187.00EFT Payments 4389.1165-01 04/10/2016 McLeods Barristers & Solicitors

INV 94244 187.00Annual Audit Fees - 2016 2,112.004389.1384-01 04/10/2016 Programmed Property Services Pty Ltd

SINV477736 2,112.00Painting - Eastman Pavilion 4,400.00

INV 4389.1628-01 04/10/2016 South West Tree Safe & South West Stump Removal

INV 6902 4,400.00Tree Pruning - East Bunbury4389.164-01 04/10/2016 152.37 Beaurepaires Tyre Service

INV 6408503566 152.37Vehicle Repairs - BY74826 151.804389.1713-01 04/10/2016 Totally Sound

INV 11048 151.80Equipment Hire - Library 1,119.004389.1767-01 04/10/2016 Vat 2

INV 9780 1,119.00Catering and Room Hire - Tourism Members Sundowner 1,665.404389.1768-01 04/10/2016 Veen's Design Group

INV 6225 1,665.40Design and Documentation - SWSC Progress Claim 1 33,435.704389.1771-01 04/10/2016 Earth 2 Ocean Communications

INV 9472A 4,224.00TV Support - Marlston Hill INV 9476A 66.00TV Support - Marlston Hill INV 9477A 1,440.00TV Support - Marlston Hill INV 612 7,385.40Install Data Services - SES Facility INV 614 20,320.30Install Phone Systems - SES Facility

15


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


4389.1830-0104/10/2016 345.68 West Australian Newspapers Limited

INV 70413082016 5.01Advertising - BRAG INV 70427082016 5.01Advertising - BRAG INV 70403092016 5.01Advertising - BRAG INV 70410092016 5.01Advertising - BRAG INV 73617092016 144.46Newspapers - SWSC INV 210916 141.59Newspapers - Library INV 220916 20.39Newspapers - Library INV 200916 19.20Newspapers - Library

4389.1838-0104/10/2016 32,914.75 Synergy

INV 809687540/SEP16 507.45Electricity Charges - 20/07/16 to 15/09/16 INV 786114270/AUG16 86.15Electricity Charges - 19/07/16 to 16/09/16 INV 146492400/AUG16 71.90Electricity Charges - 20/07/16 to 15/09/16 INV 167537070/AUG16 2,022.25Electricity Charges - 19/07/16 to 15/09/16 INV 463688910/AUG16 356.55Electricity Charges - 20/07/16 to 15/09/16 INV 247197470/AUG16 107.40Electricity Charges - 20/07/16 to 15/09/16 INV 116862430/AUG16 40.55Electricity Charges - 19/07/16 to 13/09/16 INV 202454690/SEP16 6,196.70Electricity Charges - 16/08/16 to 19/09/16 INV 254942360/AUG16 339.80Electricity Charges - 16/08/16 to 19/09/16 INV 665683150/AUG16 189.95Electricity Charges - 19/07/16 to 14/09/16 INV 274079010/SEP16 17,144.40Electricity Charges - 16/08/16 to 19/09/16 INV 178228490/SEP16 1,300.35Electricity Charges - 16/08/16 to 19/09/16 INV 230906380/SEP16 151.45Electricity Charges - 16/08/16 to 19/09/16 INV 172400750/SEP16 119.20Electricity Charges - 16/08/16 to 19/09/16 INV 776565900/SEP16 3,254.90Electricity Charges - 16/08/16 to 19/09/16 INV 228505830/SEP16 275.00Electricity Charges - 16/08/16 to 16/09/16 INV 958319710/SEP16 597.85Electricity Charges - 16/08/16 to 19/09/16 INV 960071230/SEP16 123.40Electricity Charges - 16/08/16 to 19/09/16 INV 454831070/AUG16 29.50Electricity Charges - 19/07/16 to 14/09/16

4389.1860-0104/10/2016 643.50 WML Consultants

INV 23158 643.50Consulting Fees - Repacholi Hanger 154.084389.1915-0104/10/2016 Australasian Performing Right Association Limited

INV 0100605/00008 154.08BRAG Licence Fees - 01/10/16 to 30/09/174389.2138-0104/10/2016 6,732.00 Western Power

INV CORPB0380759 6,732.00Relocate Stay Pole - Parade Road4389.216-01 04/10/2016 1,591.32 Bricknell Electrics

INV 15292 111.87Electrical Repairs - Council Chambers

16


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV 15287 108.35Electrical Repairs - Admin Building INV 15288 262.35Electrical Repairs - SWSC INV 15291 162.53Meter Readings - Various INV 15289 108.35Electrical Repairs - BREC INV 15293 723.25Electrical Repairs - Paisley Centre INV 15290 114.62Electrical Repairs - Soccerdrome

4389.2179-0104/10/2016 79,290.75 South West Catchments Council

INV 960 79,290.752016/17 Contribution4389.2269-0104/10/2016 8,002.53 Phillip Best Plumbing Pty Ltd

INV 6609 205.25Plumbing Maintenance - Waste INV 6611 653.50Plumbing Maintenance - Hands Oval INV 6608 397.93Plumbing Maintenance - Jetty Baths INV 6610 180.29Plumbing Maintenance - Hands Oval INV 6612 127.05Plumbing Maintenance - Council Chambers INV 6614 553.00Plumbing Maintenance - Stirling Street Art Centre INV 6615 434.50Plumbing Maintenance - SWSC INV 6616 4,413.20Plumbing Maintenance - SWSC INV 6617 95.70Plumbing Maintenance - Library INV 6620 942.11Plumbing Maintenance - Library

4389.2273-0104/10/2016 48.40ABC Filters

INV 2356 48.40Filter Maintenance - SWSC4389.2311-0104/10/2016 1,188.00 Trisley's Hydraulic Services Pty Ltd

INV 194424 1,188.00Replace Lamp in Pool - SWSC4389.2789-0104/10/2016 2,794.81Traffic Force

INV 6109118 1,023.45Traffic Management - South Bunbury INV 6109129 1,771.36Traffic Management - Stephen Street

4389.301-01 04/10/2016 675.00 Bunbury Print

INV 23048 675.00Business Cards - SWSC4389.3376-0104/10/2016 357.50 Sonic HealthPlus

INV 1134170 302.50Employee Health Check INV 1133182 55.00Employee Health Check

4389.352-01 04/10/2016 538.73 Schweppes Australia Pty Limited

INV 806512298 538.73Supplies - Council Function Room4389.3848-0104/10/2016 441.31Bunbury Farmers Market

INV 245807 102.36Animal Food - BWP INV 246246 28.69Cafe Supplies - SWSC

17


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV 34539 180.02Catering for Ozquilt Opening - BRAG INV 38347 32.80Cafe Supplies - SWSC INV 38346 59.34Cafe Supplies - SWSC INV 41080 38.10Cafe Supplies - BWP

4389.3873-0104/10/2016 1,355.74 Australind Mini Earthworks

INV O574 257.12Limestone - South Bunbury INV O912 1,098.62Earthworks - Richmond Street

4389.4043-0104/10/2016 402.60 ATCO Gas Australia Pty Ltd

INV 90034832 402.60Disconnect Gas Service - Dog Pound4389.4125-0104/10/2016 275.25Brunswick Bakery

INV 61884 26.70Cafe Supplies - SWSC INV 61888 26.70Cafe Supplies - SWSC INV 61889 26.70Cafe Supplies - SWSC INV 61887 28.85Cafe Supplies - SWSC INV 61886 26.70Cafe Supplies - SWSC INV 49193 139.60Cafe Supplies - BWP

4389.4355-0104/10/2016 495.00 Queensberry Information Technology

INV 717 495.00Annual Charge for Secure Pay - 01/10/15 to 30/09/164389.455-01 04/10/2016 73.00 Clegg News Distributor

INV 77070 15.00Newspapers - Admin Building INV 76576 58.00Newspapers - Library

4389.462-01 04/10/2016 1,858.70Coca Cola Amatil (Aust) Pty Ltd

INV 212987632 1,121.19Cafe Supplies - SWSC INV 213019784 737.51Cafe Supplies - BWP

4389.499-01 04/10/2016 106.73 Courier Australia

INV C209150/0284 68.46Freight INV B796030/0110 38.27Freight

4389.5036-0104/10/2016 1,978.72 Environex International Pty Ltd

INV 243027 1,978.72Chemicals and Cleaning Supplies - BCM4389.5329-0104/10/2016 1,015.30 Scott Print

INV 102586 1,015.30Bunbury Maps - BVIC4389.5347-0104/10/2016 100.00 Bunbury Poolwerx

INV 11199-1 100.00Clean of Revolving Ball4389.5348-0104/10/2016 541.42 Larry Price

INV 2214 305.69Service/Repair - BY106J

18


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV 2219 235.73Service/Repair - BY106J4389.5492-0104/10/2016 646.40Smart Stockfeeds and Small Farm Solutions

INV 16-00005979 273.75Animal Supplies - BWP INV 16-00006008 372.65Animal Supplies - BWP

4389.5665-0104/10/2016 1,496.00 Jani-King WA Unit Trust

INV WA16090908 396.00Cleaning - Paisley Centre INV WA16090906 1,100.00Cleaning - Depot

4389.5673-0104/10/2016 500.00 Cornerstone Legal

INV 13892 250.00 INV 13893 250.00

Legal Fees Legal Fees

4389.5710-0104/10/2016 24.30 Codys Transport Service Pty Ltd

INV 108211092016 24.30Sunday Times - SWSC4389.5834-0104/10/2016 84.67 Westbooks

INV 280762 54.71Books - Library INV 280244 29.96Books - Library

4389.6022-0104/10/2016 2,442.00Multiclean WA Pty Ltd

INV 10837 2,316.60Cleaning - September 2016 INV 10885 125.40Cleaning - BRAG

4389.6023-0104/10/2016 290.00Megan Jane William-Jones

INV DD170801 290.00School Holidays Workshop - Library4389.6087-0104/10/2016 350.00Taj Kempe

INV 20 350.00Photography Workshop - Youth Advisory Council4389.6216-0104/10/2016 44,357.50Landscape and Maintenance Solutions Pty Ltd

INV 1061 12,804.00Lawn Maintenance - Marlston INV 1056 17,028.00Lawn Maintenance - Back Beach INV 1055 10,428.00Lawn Maintenance - Pelican Point INV 1063 4,097.50Lawn Maintenance - Glen Iris

4389.6369-0104/10/2016 1,937.10The Broomhead Family Trust

INV 269 1,937.10Shade Sail Replacements - Jetty Baths4389.6430-0104/10/2016 2,497.00Ireland Family Trust

INV 14805 2,497.00Consulting Fees - Blair Street4389.6432-0104/10/2016 5,266.80Culture Counts (Australia) Pty Ltd

INV 184 5,266.80Subscription - 2016/174389.6461-0104/10/2016 4,000.00Lawn and Maintenance Solutions

INV 2 4,000.00Removal of Vegetation - Bunbury Airport

19


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


4389.6466-0104/10/2016 247.50EDGYX Pty Ltd

INV 166 247.50Vacation Care - SWSC4389.6470-0104/10/2016 40.00Art Education Association of Western Australia

INV 493 40.00Membership - 2016/174389.6471-0104/10/2016 98.00D J Macnish Pty Ltd T/A Sumo Salad Bunbury

INV 45 98.00Catering - Koombana Foreshore Planning Meeting4389.690-01 04/10/2016 3,025.00 Eradicare Pest & Weed Management

INV Z25 3,025.00Fungus Control - Bussell Highway4389.739-01 04/10/2016 415.42 Brownes Food Operations Ptd Ltd

INV 13400768 108.69Cafe Supplies - BWP INV 13409409 306.73Cafe Supplies - SWSC

4389.926-01 04/10/2016 1,056.77 Call Associates Pty Ltd

INV 84124 1,056.77Call Centre Fees - August 20164394.373-01 04/10/2016 74,800.00 Cardno (WA) Pty Ltd

INV ICW171125 74,800.00Detailed Design - Koombana Foreshore4395.6385-0104/10/2016 19,295.39Cable Force

INV 1122 19,295.39Install Lighting - Koombana Drive4396.306-01 04/10/2016 4,526.25 Bunbury Regional Entertainment Centre

INV 87 4,526.25Room Hire - M.A.R.C.I.A Event4398.4733-0105/10/2016 2,030.00 Councillor M F Cook

INV SEP16 2,030.00Councillor Meeting Allowances - September 20164398.5421-0105/10/2016 2,030.00 Councillor W Giles

INV SEP16 2,030.00Councillor Meeting Allowances - September 20164398.5422-0105/10/2016 2,030.00 Councillor J Hayward

INV SEP16 2,030.00Councillor Meeting Allowances - September 20164398.5423-0105/10/2016 2,030.00 Councillor B McCleary

INV SEP16 2,030.00Councillor Meeting Allowances - September 20164398.5424-0105/10/2016 7,458.33 Mayor G Brennan

INV SEP16 7,458.33Mayoral Allowance and Sitting Fees - September 164398.5425-0105/10/2016 2,030.00 Councillor J De San Miguel

INV SEP16 2,030.00Councillor Meeting Allowances - September 20164398.5611-0105/10/2016 2,030.00 Councillor J M Jones

INV SEP16 2,030.00Councillor Meeting Allowances - September 2016

20


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


4398.5612-0105/10/2016 2,030.00 Councillor M Steck

INV SEP16 2,030.00Councillor Meeting Allowances - September 20164398.5613-0105/10/2016 3,280.00Brendan Kelly

INV SEP16 3,280.00Deputy Mayoral Allowances - September 20164398.5614-0105/10/2016 2,030.00 Councillor K Steele

INV SEP16 2,030.00Councillor Meeting Allowances - September 20164398.5616-0105/10/2016 2,030.00 Councillor S Morris

INV SEP16 2,030.00Councillor Meeting Allowances - September 20164398.6171-0105/10/2016 2,030.00Councillor J McGuinness

INV SEP16 2,030.00Councillor Meeting Allowances - September 20164398.6180-0105/10/2016 2,030.00Councillor M Warnock

SEP16 2,030.00Councillor Meeting Allowances - September 2016 90.00

INV 4405.1056-0111/10/2016 Leisure Institute of Western Australia (Aquatics) Inc

INV 1796 90.00Staff Training - Pool Managers Aquatics Seminar4405.1068-0111/10/2016 265.90LGRCEU (Formerly Meu)

INV 265.90PY01-07 Payroll Deduction4405.1113-0111/10/2016 382.47 LogiWest Pty Ltd

INV CIBU/139631 382.47Freight4405.1222-0111/10/2016 1,910.13 LGISWA - Property Scheme

INV 100-125690 1,910.13Property Adjustment - 2015/164405.133-01 11/10/2016 230.80 Australian Services Union

INV PY01-07 230.80Payroll Deduction4405.1384-0111/10/2016 4,032.01 Programmed Property Services Pty Ltd

INV SINV477783 4,032.01External Painting - Back Beach Cafe4405.1502-0111/10/2016 88.00 Shire of Capel

INV 22714 88.00Childrens Book Week - Library4405.1548-0111/10/2016 107.91 Spencer Signs

INV 677 107.91Enclosure Safety Signs - BWP4405.1601-0111/10/2016 50.00 South West Avicultural Society Inc

INV OCT16 50.00ANZAC Park Aviary Upkeep - October 20164405.161-01 11/10/2016 748.00 BCE Surveying Pty Ltd

INV 9731 748.00Feature Survey - Picton4405.1619-0111/10/2016 500.00South West Refuge Inc

21


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV GDT17 500.00Minor Grant Funding 2,266.004405.1628-0111/10/2016 South West Tree Safe & South West Stump Removal

INV 6924 2,266.00Tree Pruning - Ecclestone Street4405.1682-0111/10/2016 188.00Rose Hotel

INV 206 188.00Venue Hire - Setagaya Goodwill Tour4405.1713-0111/10/2016 290.19 Totally Sound

INV 11194 290.19Equipment Hire - SWSC4405.1771-0111/10/2016 1,858.89 Earth 2 Ocean Communications

INV 9462A 341.00Vehicle Repairs - BY95903 INV 9313A 1,517.89Vehicle Repairs - BY81669

4405.1828-0111/10/2016 478.50 Landmark

INV 98536564 478.50Materials - Parks and Gardens4405.1830-0111/10/2016 124.66 West Australian Newspapers Limited

INV 73624092016 124.66Advertising - SWSC4405.1838-0111/10/2016 48,091.70 Synergy

INV 194258760/SEP16 264.40Electricity Charges - 16/08/16 to 19/09/16 INV 160946670/SEP16 1,863.15Electricity Charges - 16/08/16 to 19/09/16 INV 218944510/SEP16 28,410.20Electricity Charges - 16/08/16 to 19/09/16 INV 297214110/SEP16 308.65Electricity Charges - 16/08/16 to 19/09/16 INV 198938430/SEP16 788.00Electricity Charges -16/08/16 to 19/09/16 INV 969869630/SEP16 11,637.60Electricity Charges -16/08/16 to 19/09/16 INV 526183150/SEP16 3,621.20Electricity Charges -16/08/16 to 19/09/16 INV 506257720/SEP16 1,198.50Electricity Charges - 01/09/16 to 30/09/16

4405.2097-0111/10/2016 17,568.15 Barry Allen Electrical Services

INV 4446 17,568.15Electrical Repairs - Boulters Heights4405.2138-0111/10/2016 1,500.00 Western Power

INV CORPB0381062 1,500.00Feasibility Survey - Koombana Foreshore4405.216-01 11/10/2016 118.47 Bricknell Electrics

INV 15302 118.47Electrical Repairs - SWSC4405.2240-0111/10/2016 320.00FOXTEL Cable Television Pty Ltd

INV 230449802 320.00SWSC Monthly Subscription - October 20164405.2269-0111/10/2016 11,390.23 Phillip Best Plumbing Pty Ltd

INV 6618 3,381.73Plumbing Maintenance - Back Beach Cafe INV 6640 669.85Plumbing Maintenance - BREC INV 6641 365.04Plumbing Maintenance - Surf Life Saving Club

22


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV 6645 1,023.23Plumbing Maintenance - Bus Station INV 6642 365.07Plumbing Maintenance - Queens Gardens INV 6637 320.93Plumbing Maintenance - SWSC INV 6639 766.21Plumbing Maintenance - SWSC INV 6638 192.34Plumbing Maintenance - SWSC INV 6636 290.06Plumbing Maintenance - Soccerdrome INV 6643 95.70Plumbing Maintenance - Library INV 6635 3,920.07Plumbing Maintenance - Senior Citizens

4405.2354-0111/10/2016 525.00 Gumption Communication by Design

INV 6213 525.00Artwork for Bunbury Maps - BVIC4405.257-01 11/10/2016 232.00 Bunbury Coffee Machines

INV 147767 232.00Coffee Machine Supplies - BWP4405.2579-0111/10/2016 1,074.92 TJ Depiazzi & Sons

INV 82042 1,074.92Mulch - BWP4405.26-01 11/10/2016 539.00 ADV Technical Consulting

INV 56573 539.00Doman Wildcard - bunbury.wa.gov.au4405.2640-0111/10/2016 909.00IKEA

INV 620091168 909.00Furniture - SWSC4405.269-01 11/10/2016 171.74 Bunbury Freight Services

INV CIBFS266303 171.74Freight4405.2693-0111/10/2016 172.00 Kmart

INV 26626 74.00Supplies - SWSC INV 26634 78.00Supplies - SWSC INV 27608 20.00Whiteboard - SWSC

4405.277-01 11/10/2016 543.15 Bunbury Hyundai and Volkswagen

INV HYFHB18876 543.15Vehicle Service - BY824C4405.2849-0111/10/2016 665.50 Waterlogic Australia Pty Ltd

INV 1245723 665.50SWSC Equipment Rental Service - October 20164405.317-01 11/10/2016 256.00City Of Bunbury Surf Life Saving Club Inc

INV 6818 256.00Junior Caps - Setagaya Tour4405.3279-0111/10/2016 14,850.00 Bunbury Multicultural Group Inc

INV 12017 14,850.00Grant Funding Program4405.3376-0111/10/2016 522.50 Sonic HealthPlus


23


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference



4405.3426-0111/10/2016 280.24 Department of Premier and Cabinet

INV 159369 280.24Advertising - Government Gazette4405.38-01 11/10/2016 3,645.00 A J Cornes

INV 65 1,695.00Service/Repair - Various Plant Equipment INV 64 1,950.00Service/Repair - Various Plant Equipment

4405.3834-0111/10/2016 194.04 SecurePay Pty Ltd

INV 423763 194.04E-Services Online Transactions - September 20164405.3848-0111/10/2016 455.99Bunbury Farmers Market

INV 38497 104.65Animal Food - BWP INV 44256 180.02Catering - BRAG INV 40176 7.69Cafe Supplies - SWSC INV 40175 29.66Cafe Supplies - SWSC INV 247990 133.97Cafe Supplies - SWSC

4405.393-01 11/10/2016 60.00Construction Forestry Mining Energy Union WA

INV 60.00PY01-07 Payroll Deduction4405.4012-0111/10/2016 149,542.58Australian Parking & Revenue Control Pty Ltd

INV 50398 143,454.08 INV 50353 6,088.50

Telstra Upgrade - Modem and AntennaLicensing, Communication and Hosting - September 16

4405.4125-0111/10/2016 377.85Brunswick Bakery

INV 61885 26.70Cafe Supplies - SWSC INV 61890 26.70Cafe Supplies - SWSC INV 61891 68.70Cafe Supplies - SWSC INV 49194 91.00Cafe Supplies - BWP INV 49195 55.80Cafe Supplies - BWP INV 61895 26.70Cafe Supplies - SWSC INV 61894 26.70Cafe Supplies - SWSC INV 61893 28.85Cafe Supplies - SWSC INV 61892 26.70Cafe Supplies - SWSC

4405.4191-0111/10/2016 692.79G & S Evans

INV 17 692.79School Holiday Activity - Library4405.4362-0111/10/2016 1,316.01 Bunbury City Glass

INV 23603 1,157.41Reglaze Windows - Parade Road Hall INV 23600 158.60Refit Glass - Eastman Pavilion

4405.4528-0111/10/2016 5,405.00South Bunbury Junior Football Club

24


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV 27092016 5,405.00Grant Funding - KidSport Reimbursement4405.4644-0111/10/2016 1,047.20 Silverfern Computers

INV 12938 1,047.20Watchguard Renewal - 1 Year4405.4771-0111/10/2016 825.00 TenderLink.com

INV AU-212718 825.00TenderLink Advertising - September 20164405.4891-0111/10/2016 694.89 Data#3 Ltd

INV 1555525 694.89EventsManager Renewal - IT4405.4921-0111/10/2016 1,930.00 Bunbury Dynamos Junior Soccer Club Inc

INV 060716 1,930.00Grant Funding - KidSport Reimbursement4405.4931-0111/10/2016 734.00 AusQ Training

INV 1647 339.00Staff Training - Traffic Management INV 1670 395.00Staff Training - Traffic Management

4405.4978-0111/10/2016 785.00 Towns Souths Hockey Club

INV 020916 785.00Grant Funding - KidSport Reimbursement4405.4979-0111/10/2016 4,275.00 Bunbury Junior Football Council Inc

INV 1/2016 2,175.00Grant Funding - KidSport Reimbursement INV 2/2016 1,830.00Grant Funding - KidSport Reimbursement INV 4/2016 270.00Grant Funding - KidSport Reimbursement

4405.4982-0111/10/2016 1,300.00South West Warriors Rugby League Club

INV 300916 1,300.00Grant Funding - KidSport Reimbursement4405.499-01 11/10/2016 45.71 Courier Australia

INV C209150/0285 45.71Freight4405.5036-0111/10/2016 3,129.35 Environex International Pty Ltd

INV 243913 61.00Chemicals and Cleaning Supplies - SWSC INV 243862 1,489.28Chemicals and Cleaning Supplies - SWSC INV 243907 1,579.07Chemicals and Cleaning Supplies - BCM

4405.5043-0111/10/2016 310.00Bunbury Barbarians Rugby Union Club

INV 1 310.00Grant Funding - KidSport Reimbursement4405.5187-0111/10/2016 200.00 Riding for the Disabled South West

INV 64 200.00Grant Funding - KidSport Reimbursement4405.5392-0111/10/2016 357.50 Acurix Networks Pty Ltd

INV 1066 357.50Withers Library WiFi Access - October 20164405.5395-0111/10/2016 1,800.00South West Indian Group Inc

INV 120916 1,800.00Grant Funding - Diwali Festival

25


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


4405.5398-0111/10/2016 400.00 Associates Hockey Club

INV 190716 400.00Grant Funding - KidSport Reimbursement4405.5426-0111/10/2016 467.02 Spencer Motors Pty Ltd

INV 745774 467.02Vehicle Service - BY7484405.546-01 11/10/2016 167.65 Dardanup Butchering Co Nominees Pty Ltd

INV BW177584 48.35Cafe Supplies - SWSC INV BW177711 119.30Animal Food - BWP

4405.5492-0111/10/2016 696.25Smart Stockfeeds and Small Farm Solutions

INV 16-00006194 696.25Animal Supplies - BWP4405.5550-0111/10/2016 220.00 Blue's Towing

INV 4861 220.00Vehicle Towing4405.5609-0111/10/2016 1,485.78 Westside Equipment

INV JN15145 1,485.78Machinery Service - BY313J4405.5673-0111/10/2016 1,350.00 Cornerstone Legal

INV 13891 250.00 INV 13946 1,100.00

Legal Fees Legal Fees


INV 108218092016 24.30Sunday Times - SWSC4405.5733-0111/10/2016 6,992.48Ferguson Glass Supplies

INV 3851 6,992.48Install Glass Plate - Graham Bricknell Shell4405.5738-0111/10/2016 800.36 Simplepay Solutions Pty Limited

INV 1018 800.36Credit Card Transactions - September 20164405.5751-0111/10/2016 0.00Leschenault Netball Association - Seniors

4405.5817-0111/10/2016 242.00 Bunbury Bus Hire

INV 45334 242.00Bus Hire - Potential Development Tour4405.591-01 11/10/2016 1,165.27 Landgate

INV 324621 991.32Rates Schedule - G2016/9 INV 720490 173.95Rates Online Transaction Summary - September 2016

4405.5926-0111/10/2016 923.00Milton Graham Lawyers

INV B324904 165.00Legal Fees INV B324903 269.00Legal Fees INV B324906 269.00Legal Fees INV B324905 220.00Legal Fees


26


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


4405.5939-0111/10/2016 200.001st Leschenault Scout Group

INV 130916 200.00Grant Funding - KidSport Reimbursement4405.6022-0111/10/2016 125.40Multiclean WA Pty Ltd

INV 10915 125.40Cleaning - BRAG4405.6045-0111/10/2016 359.74IXOM Operations Pty Ltd

INV 5728926 359.74Chlorine Gas - SWSC4405.6053-0111/10/2016 600.002nd Bunbury Sea Scouts

INV 69 200.00Grant Funding - KidSport Reimbursement INV 76 400.00Grant Funding - KidSport Reimbursement

4405.606-01 11/10/2016 19,360.00 Digital Mapping Solutions

INV 148195 19,360.00Intramaps Subscription - 3 Years4405.6081-0111/10/2016 2,175.64Marketforce Pty Ltd

INV 9334 443.69Advertising - Electrical Maintenance INV 9330 249.79Advertising - Electrical Maintenance INV 9333 465.29Advertising - Plumbing INV 9329 267.50Advertising - Plumbing INV 9327 249.79Advertising - Depot Design INV 9328 232.08Advertising - Wet Plant Hire INV 9332 267.50Advertising - Withers Street

4405.6120-0111/10/2016 330.00Sam Beard

INV 031016 330.00Catalogue Photography - BRAG4405.6202-0111/10/2016 567.61Easifleet Management

INV 161004 567.61Novated Lease: Works and Services4405.6287-0111/10/2016 935.00Broadsweep (WA) Pty Ltd

INV 50 935.00High Pressure Cleaning - September 20164405.6433-0111/10/2016 4,946.26Apollo Inspectorate Pty Ltd

INV 7 4,946.26Staff Training - Asbestos and PPE Fitting4405.6465-0111/10/2016 1,155.81Educating Kids

INV 136488 1,155.81Toys and Furniture - SWSC4405.6468-0111/10/2016 1,023.00Pool & Spa Mart Bunbury

INV 23330 1,023.00Install Deck Grating - SWSC4405.6469-0111/10/2016 660.00Local Community Insurance Services

INV 051-519701 660.00Insurance Policy - 19/09/16 to 19/09/174405.6472-0111/10/2016 50.00Maker & Co Collective Pty Ltd

27


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV 7 50.00Venue Hire - Sister City Lunch with Setagaya4405.6475-0111/10/2016 130.14St John Ambulance Western Australia Ltd

INV 1474 130.14First Aid Kit Servicing - Setagaya4405.739-01 11/10/2016 795.15 Brownes Food Operations Ptd Ltd

INV 13418438 592.82Cafe Supplies - SWSC INV 13415064 93.64Cafe Supplies - BWP INV 13411196 108.69Cafe Supplies - BWP

4405.748-01 11/10/2016 264.00 Forpark Australia

INV 37750 264.00Gym Handles for Playgounds - Various4405.792-01 11/10/2016 396.00 GHD Pty Ltd

INV 610037708 396.00Parcel of Land Technical Report - Fielder Street4405.864-01 11/10/2016 614.20HBF Health Fund Inc

INV PY01-07 614.20Payroll Deduction4412.169-01 12/10/2016 18.20 Belinda Rosemary Sharp

INV 110816 18.20Reimbursement - Infringement Fee4412.5783-0112/10/2016 350.82 Hisco Superstore

INV 1000232 350.82BWP - Cleaning Supplies4412.6452-0112/10/2016 2,420.00Waterchem Australia Pty Ltd

INV 322 2,420.00Staff Training - Chlorine Awareness4412.949-01 12/10/2016 809.14 Jacksons Drawing Supplies

INV 156082 625.00Gift Vouchers - Iluka Visions Prizes INV 157803 184.14Paper Copybond - Engineering

4413.1243-0112/10/2016 567.20 Natural Temptation Cafe

INV 853 268.50Catering - WALGA Workshop INV 854 298.70Catering - WALGA Workshop

4413.1687-0112/10/2016 1,126.50 The Shirt Man Bunbury

INV 4153 1,126.50SWSC - Lifeguard Uniforms4413.306-01 12/10/2016 106,507.50 Bunbury Regional Entertainment Centre

INV 3899 106,507.50Cultural Facilities & Organisational Funding 16/174413.5036-0112/10/2016 1,238.16 Environex International Pty Ltd

INV 242764 322.85SWSC - Pool Chemicals INV 242762 845.03SWSC - Pool and Cleaning Chemicals INV 242763 70.28SWSC - Cleaning Chemicals

4413.6101-0112/10/2016 30.25Mobipost Pty Ltd

28


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV 1008569 30.25SWSC - Monthly Licence Fee August 20164417.1261-0114/10/2016 288.29 Nightguard Security Service Pty Ltd

INV 141767 288.29Security Patrols - BRAG4417.1541-0114/10/2016 38.50Southern Lock and Security

INV 8263 38.50Keys Cut - Animal Pound4417.1746-0114/10/2016 110.00 Bunbury Tyrepower

INV 1188939 110.00BVBFB - Replacement Tyre for Nissan Patrol4417.2825-0114/10/2016 14,561.20 CAM Contracting

INV 638 1,134.00Repairs to Verandah - Senior Citizens INV 667 13,427.20Repairs to Changing Rooms - Runners Club

4417.335-01 14/10/2016 37.64 Bunnings Group Limited

INV 2179/00163971 37.64General Building/Maintenance Supplies4417.3511-0114/10/2016 1,844.48 Forkwest

INV 32117 1,844.48Vehicle Service - BY239H4417.3917-0114/10/2016 642.49 Machinery West

INV 89067 642.49Machinery Parts - BY947454417.415-01 14/10/2016 3,682.35 City & Regional Fuels

INV I225744 1,078.40Diesel / Petrol INV I225541 2,603.95Diesel / Petrol

4417.4328-0114/10/2016 169.40 Bridgestone Australia Ltd

INV 93930597 44.00Vehicle Maintenance - BY751 INV 93930598 125.40Vehicle Maintenance - BY713D

4417.4546-0114/10/2016 3,300.00 Jackson McDonald Services Pty Ltd

INV 446639 3,300.00Template for Property Contracts4417.4960-0114/10/2016 385.00 Superior Pak Pty Ltd

INV 139940 385.00Roller Pressure - BY7514417.6102-0114/10/2016 3,500.00Susan Ecker

INV ES/EP-BU-81716 3,500.00Purchase of Artwork - BRAG4417.6230-0114/10/2016 572.00Bunbury Towing & Busselton Towing Service

INV 2937 143.00Vehicle Towing INV 3145 143.00Vehicle Towing INV 3183 143.00Vehicle Towing INV 3277 143.00Vehicle Towing

4417.6423-0114/10/2016 373.80South Regional TAFE

29


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV 22051 373.80Staff Training - Auschem Accreditation4417.67-01 14/10/2016 190.80Collins Booksellers Bunbury

INV 4602 190.80Books - Library4417.735-01 14/10/2016 100.00 Florist Gump

INV 6725 100.00Wreath - Ron Middleton4421.1037-0118/10/2016 1,287.00Kwik Kerb Bunbury

INV 154858 396.00Clean up paths - Back Beach INV 154857 891.00Clean up beach - Back Beach

4421.1156-0118/10/2016 404.20 Truck Centre (WA) Pty Ltd

INV 7040531-000003 404.20Vehicle Repairs - BY7534421.1289-0118/10/2016 103.49 On Hold Magic

INV 137610 103.49Monthly Subscription - October 20164421.14-01 18/10/2016 498.47 Activ Foundation Incorporated

INV 0223031 498.47Dog and Cat Registration Letters4421.1490-0118/10/2016 2,782.74 Bunbury State Emergency Service Unit

INV 03/2016 2,782.74New SES Facility Kitchen Fit-Out4421.1528-0118/10/2016 773.45 Slee Anderson and Pidgeon

INV 773.45CH:PJR:NRH:16330 Legal - Redevelopment clause- Koombana Kiosk Lease4421.1579-0118/10/2016 19,523.90Stirling Street Art Centre

INV 4592 7,663.70Arts Development Grant Funding 2016/2017 INV 4584 7,240.20Community Assistance and Arts Funding 2016/2017 INV 4591 4,620.00Events Grant Funding - 2016/2017

4421.161-01 18/10/2016 528.00 BCE Surveying Pty Ltd

INV 9759 528.00Feature Survey - Koombana North4421.1618-0118/10/2016 583.00 South West Recycling

INV 18166 583.00Paper Removal - September 2016 22,429.004421.1628-0118/10/2016 South West Tree Safe & South West Stump Removal

INV 6923 11,154.00 INV 6917 6,600.00 INV 6936 4,400.00 INV 6935 275.00

Tree Pruning - Queens GardensTree Pruning - Power Line Pruning East Bunbury Tree Pruning - Carey ParkTree Pruning - Halifax

4421.1629-0118/10/2016 723.80Cleanaway Solid Waste Pty Ltd

INV 9712068 723.80Bin Hire4421.1694-0118/10/2016 1,735.80 Thompson Surveying Consultants

30


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account


INV I51565 1,735.80Surveying - Lots 80-83 Latrielle Road, South Bunbury 2,200.00

No. Date Payee

4421.1760-0118/10/2016 The Val Lishman Health Research Foundation Inc

INV 83 2,200.00Sponsorship of 2017 Motoring Extravaganza4421.1771-0118/10/2016 99.00 Earth 2 Ocean Communications

INV 9479A 99.00Equipment Maintenance4421.1828-0118/10/2016 286.00 Landmark

INV 98495861 286.00Roundup4421.1830-0118/10/2016 115.66 West Australian Newspapers Limited

INV 73601102016 115.66Newspapers - SWSC4421.1836-0118/10/2016 630.00 Western Allpest Services Pty Ltd

INV 18559 120.00Pest Control - BREC INV 18555 510.00Pest Control - SWSC Quarterly treatment

4421.1838-0118/10/2016 80,887.25 Synergy

INV 946266110/SEP16 70,233.15Electricity Charges - 25/08/16 to 24/09/16 INV 224851820/SEP16 1,126.15Electricity Charges - 28/08/16 to 27/09/16 INV 201238210/SEP16 947.60Electricity Charges - 02/08/16 to 29/09/16 INV 212450510/SEP16 619.80Electricity Charges - 02/08/16 to 29/09/16 INV 512959230/SEP16 398.50Electricity Charges - 02/08/16 to 30/09/16 INV 319438270/SEP16 27.70Electricity Charges - 02/08/16 to 30/09/16 INV 813072110/SEP16 629.05Electricity Charges - 02/08/16 to 30/09/16 INV 401316100/SEP16 161.50Electricity Charges - 02/08/16 to 30/09/16 INV 819403950/SEP16 238.35Electricity Charges - 02/08/16 to 30/09/16 INV 978187310/SEP16 198.35Electricity Charges - 04/08/16 to 30/09/16 INV 370360330/SEP16 186.80Electricity Charges - 04/08/16 to 30/09/16 INV 892965710/SEP16 37.05Electricity Charges - 04/08/16 to 30/09/16 INV 298919870/SEP16 82.50Electricity Charges - 04/08/16 to 30/09/16 INV 407491810/SEP16 711.30Electricity Charges - 02/08/16 to 29/09/16 INV 794473390/SEP16 27.50Electricity Charges - 02/08/16 to 29/09/16 INV 923704110/OCT16 28.15Electricity Charges - 04/08/16 to 03/10/16 INV 112786640/AUG16 168.90Electricity Charges - 24/12/15 to 26/08/16 INV 2,953.75 INV 858.05 INV 1,253.10

894693950/SEP16 Electricity Charges - 16/08/16 to 19/09/16 756355870/SEP16 Electricity Charges - 02/08/16 to 30/09/16 683458030/SEP16 Electricity Charges - 04/08/16 to 30/09/16

4421.197-01 18/10/2016 9.17 BOC Limited

INV 41013882487 9.17Gas Charges - Monthly Cylinder Rental September4421.1997-0118/10/2016 500.00 Zurich Australian Insurance Limited

31


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV 63-013752F 500.00Insurance Excess4421.216-01 18/10/2016 1,721.89 Bricknell Electrics

INV 15298 112.59Electrical Repairs - SWSC Foyer Lights INV 15297 1,609.30Electrical Repairs - SWSC Foyer Lights

4421.2267-0118/10/2016 1,308.62 Les Mills Asia Pacific

INV 799805 1,308.62SWSC - Licence Fees October 20164421.2269-0118/10/2016 2,852.14 Phillip Best Plumbing Pty Ltd

INV 6658 222.75SWSC - Entrance Carpet Repairs INV 6657 169.40BREC - Hot Water Unit Repairs INV 6656 91.58Surf Lifesaving Club - Toilet Repairs INV 6655 847.55Stirling St Arts Centre - Gutter Clean Out INV 6661 84.70Bunbury Library - Repair Leak INV 6659 84.70Bunbury Library - Toilet Repairs INV 6660 981.58Bunbury Library - Plumbing Repairs INV 6682 369.88Bunbury Library - Repair Leaks

4421.2391-0118/10/2016 6,642.90 Advanced Security Personnel

INV 155 5,002.80 INV 184 1,640.10

Parking Meter Coin Collection - September 2016 Security Banking - September 2016

4421.2408-0118/10/2016 200.00South West Working Life Association

INV 28 200.002016/2017 Membership Fees4421.257-01 18/10/2016 256.00 Bunbury Coffee Machines

INV 148706 256.00BWP- Coffee Machine Supplies4421.269-01 18/10/2016 104.47 Bunbury Freight Services

INV CIBFS267674 104.47Freight4421.2693-0118/10/2016 24.00 Kmart

INV 028193 24.00SWSC - Towels4421.273-01 18/10/2016 31,544.00 Bunbury Historical Society Inc

INV 041016 31,544.00Cultural Facilities & Organisational Funding 16/174421.2777-0118/10/2016 1,235.00 Hart Sport

INV 722318 398.50 INV 722975 836.50

SWSC - Fitness Equipment SWSC - Equipment

4421.2938-0118/10/2016 1,696.82ISA Technologies

INV IN17/151 1,696.82Electricity Usage at Data Centre - August 164421.322-01 18/10/2016 694.36 Bunbury Toyota

INV JC14062801 694.36Vehicle Service - BY931B

32


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


4421.378-01 18/10/2016 495.00 Carter Fencing Contractors

INV INV-0055 495.00Gate Repairs - McCombe Road4421.3848-0118/10/2016 344.07Bunbury Farmers Market

INV 44352 123.66Animal Food - BWP INV 248924 40.19Cafe Supplies - BWP INV 249102 83.36Cafe Supplies - SWSC INV 42057 96.86Cafe Supplies - SWSC

4421.3865-0118/10/2016 1,210.00Senior Recreation Council of WA Inc

INV 1 1,210.00Community Grant Funding 2016/20174421.3873-0118/10/2016 1,425.87 Australind Mini Earthworks

INV O579 1,309.00Paving Preparation - Frankel Street INV O580 116.87Path Repairs - Carey Park

4421.3940-0118/10/2016 495.00 Buswest

INV 72306 495.00Excursion - SWSC4421.4125-0118/10/2016 247.40Brunswick Bakery

INV 61896 26.70Cafe Supplies - SWSC INV 61897 26.70Cafe Supplies - SWSC INV 61898 54.80Cafe Supplies - SWSC INV 49196 59.10Cafe Supplies - BWP INV 61899 26.70Cafe Supplies - SWSC INV 61900 26.70SWSC Cafe Stock INV 57601 26.70Cafe Supplies - SWSC

4421.4167-0118/10/2016 905.00 The Print Shop Bunbury

INV 17569 905.00Travelling Piano & Busking Area Maps and Flyers4421.4252-0118/10/2016 165.00 Public Libraries Western Australia Inc

INV 114 165.00Annual Membership 2016-20174421.4437-0118/10/2016 1,666.50 Department of Transport

INV 406713 1,666.50Vehicle Search Fees - September 20164421.462-01 18/10/2016 2,478.58Coca Cola Amatil (Aust) Pty Ltd

INV 213122609 109.24Cafe Supplies - SWSC INV 213125105 431.21Cafe Supplies - BWP INV 213124386 1,883.51Cafe Supplies - SWSC INV 212854767 54.62Cafe Supplies - SWSC

4421.474-01 18/10/2016 1,457.50 Geographe Ford

INV FOFSB19334 557.50Vehicle Service - BY98302

33


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV FOFSB19244 655.45Vehicle Repairs - BY734 INV FOFSB19098 244.55Vehicle Service - BY797

4421.4837-0118/10/2016 9,361.00 South West Cleaning

INV 5692 396.00Cleaning - Forum Clinic INV 5689 693.00Cleaning - Public Toilets INV 5693 198.00Cleaning - City Library INV 5691 3,322.00Cleaning - City Library INV 5690 4,752.00Cleaning - Council Chambers and Admin Office

4421.4858-0118/10/2016 399.00 Arbor Guy

INV 6395 399.00Tree Maintenance - Stump grind 58 Nalbarra Dr4421.4899-0118/10/2016 37,651.90 Mastec Australia Pty Ltd

INV 56932 37,651.90Purchase of bins - Waste4421.4966-0118/10/2016 2,189.00 Eco-FX Led Pty Ltd

INV 1889 2,189.00Street Lights4421.4987-0118/10/2016 2,380.73 Learning Seat Pty Ltd

INV 18100222 2,380.73E Learning Fee4421.5208-0118/10/2016 297.00 Jeffrey Peirce

INV 1068 297.00War Heroes Project - Museum4421.5347-0118/10/2016 212.95 Bunbury Poolwerx

INV 11259-1 212.95Public Art Maintenance - Brothers & Sisters4421.5426-0118/10/2016 150.00 Spencer Motors Pty Ltd

INV 745870 150.00Vehicle Parts - BY7594421.5492-0118/10/2016 566.50Smart Stockfeeds and Small Farm Solutions

INV 16-00006443 566.50BWP - Animal Feed4421.5538-0118/10/2016 1,224.67 Diesel Force

INV 27157 1,224.67Vehicle Repairs - BY7154421.5669-0118/10/2016 25,619.15Alinta Energy - SWSC

INV 60114857/SEP16 25,619.15SWSC Gas Charges - 01/09/16 to 30/09/164421.5673-0118/10/2016 1,377.20 Cornerstone Legal

INV 13906 264.00 INV 13935 990.00 INV 13907 123.20

Legal Fees Legal FeesLegal Fees


INV 108225092016 24.30Sunday Times - SWSC

34


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


4421.5813-0118/10/2016 422.40 Green Door Wines

INV 4086 422.40Exhibition Opening4421.5855-0118/10/2016 253.94Bocchetta Plush Toys

INV 533 253.94Wildlife Park Merchandise4421.5952-0118/10/2016 495.00Andrew Frazer

INV 227 495.00ReDiscover Publication4421.60-01 18/10/2016 759.00 AMD Chartered Accountants

INV 800230 759.00Audit Fees - Regional Domestic Animal Care4421.6045-0118/10/2016 2,933.08IXOM Operations Pty Ltd

INV 5712529 2,933.08Chlorine Gas4421.6101-0118/10/2016 30.25Mobipost Pty Ltd

INV 1009565 30.25Monthly Licence Fee - September 20164421.6121-0118/10/2016 2,000.00Philharmonic South West Inc

INV ZB4193324 2,000.00Arts Development Funding 2016/20174421.6289-0118/10/2016 3,767.27Alinta Energy - Ocean Drive Restuarant

INV 80009021 3,767.27Electricity Charges - 01/09/2016 to 30/09/20164421.6315-0118/10/2016 2,900.00Fairfax Media Publications Pty Ltd

INV 1171188/Sep16 2,900.00City Focus4421.6359-0118/10/2016 82.23Daniels Health Pty Ltd

INV 1507082 82.23Sharps Removal - September 20164421.6451-0118/10/2016 0.00Muscle Worx Pty Ltd

4421.6466-0118/10/2016 346.50EDGYX Pty Ltd

INV 207 346.50Vacation Care - SWSC4421.6476-0118/10/2016 1,000.00South Side Quills Writers Group

INV 08 1,000.002016/2017 Community Funding4421.6479-0118/10/2016 500.00 Picton Primary School P & C Association

INV 07 500.00Minor Grant - Multicultural Day4421.739-01 18/10/2016 753.52 Brownes Food Operations Ptd Ltd

INV 13420033 83.89Cafe Supplies - BWP INV 13428534 575.99Cafe Supplies - SWSC INV 13428545 93.64Wildlife Park Cafe Stock

4421.980-01 18/10/2016 3,633.62JLL


35


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV 2054281 2,711.26Child Health Clinic Rent - October 2016 INV 2068239 922.36Child Health Clinic - Outgoings

4425.1068-0125/10/2016 265.90LGRCEU (Formerly Meu)

INV 265.90PY01-08 Payroll Deduction4425.109-01 25/10/2016 6,264.28 Australia Post

INV 1005718252 6,264.28Post - September 20164425.1091-0125/10/2016 7,152.75 Lomax Media

INV 6427 7,152.75Production of COB Induction Video4425.1092-0125/10/2016 418.00Lonsdale Party Hire

INV 6291 418.00Equipment Hire - Myles Junior Sport Awards4425.1243-0125/10/2016 282.20 Natural Temptation Cafe

INV 915 28.20Catering - Museum INV 902 254.00Catering - Rangers Workshop

4425.133-01 25/10/2016 230.80 Australian Services Union

INV PY01-08 230.80Payroll Deduction4425.1409-0125/10/2016 1,798.50 Radiowest Broadcasters Pty Ltd

INV WBUN69477-0001 1,798.50Advertising - SWSC4425.1490-0125/10/2016 34,039.05 Bunbury State Emergency Service Unit

INV 171016 6,014.50Refund for White Good for Kitchen of new HQ INV 171016 28,024.55Refund for Cost of Office Furniture and Equipment

4425.1528-0125/10/2016 15,174.68 Slee Anderson and Pidgeon

016289 15,174.68Legal Fees 3,630.00

INV 4425.1628-0125/10/2016 South West Tree Safe & South West Stump Removal

INV 6948 2,200.00Tree Maintenance - Carey Park INV 6958 1,430.00Tree Pruning - Various

4425.1710-0125/10/2016 3,262.60 Total Hygiene Services

INV 3370 3,262.60Sanitary Disposal Service4425.1768-0125/10/2016 3,800.50 Veen's Design Group

INV 6282 1,732.50Toilet Extention Project - Withers Library INV 6281 2,068.00Toilet Refurbishment - Queens Gardens

4425.1771-0125/10/2016 308.00 Earth 2 Ocean Communications

INV 9555A 220.00Marlston Hill TV Support INV 9532A 88.00Vehicle Maintenance - 1DYW776

4425.1798-0125/10/2016 268.20WA Police Service

36


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV 127057794 268.20Police Checks - August 20164425.1812-0125/10/2016 824.02 Water Corporation

INV 9011486107/SEP16 824.02Service Charges - 22/06/16 to 13/09/164425.1830-0125/10/2016 379.66 West Australian Newspapers Limited

INV 73608102016 168.46Newspapers - SWSC INV 95916 211.20Newspapers - Admin Building

4425.1838-0125/10/2016 4,410.45 Synergy

INV 553315070/SEP16 73.75Electricity Charges - 12/08/16 to 12/10/16 INV 155651490/SEP16 52.70Electricity Charges - 12/08/16 to 11/10/16 INV 558841150/SEP16 76.30Electricity Charges - 12/08/16 to 11/10/16 INV 436541150/SEP16 214.05Electricity Charges - 11/08/16 to 07/10/16 INV 807175150/SEP16 225.80Electricity Charges - 10/08/16 to 10/10/16 INV 173089710/SEP16 55.85Electricity Charges - 10/08/16 to 10/10/16 INV 222878670/SEP16 42.00Electricity Charges - 24/08/16 to 11/10/16 INV 964286110/SEP16 312.80Electricity Charges -10/08/16 to 10/10/16 INV 176283230/SEP16 391.10Electricity Charges - 03/08/16 to 03/10/16 INV 485944190/SEP16 31.75Electricity Charges - 06/08/16 to 05/10/16 INV 249645210/SEP16 28.15Electricity Charges - 06/08/16 to 05/10/16 INV 614440990/SEP16 453.40Electricity Charges - 05/08/16 to 04/10/16 INV 184425710/SEP16 28.60Electricity Charges - 06/08/16 to 04/10/16 INV 216487150/SEP16 2,166.10Electricity Charges - 06/08/16 to 04/10/16 INV 478182350/SEP16 58.45Electricity Charges - 06/08/16 to 05/10/16 INV 292738910/SEP16 156.50Electricity Charges - 05/08/16 to 05/10/16 INV 211563930/SEP16 43.15Electricity Charges - 05/08/16 to 05/10/16

4425.197-01 25/10/2016 293.43 BOC Limited

INV 4013938587 98.77Gas Charges - SWSC INV 4013995514 194.66Gas Charges - SWSC

4425.216-01 25/10/2016 4,949.96 Bricknell Electrics

INV 15286 1,445.84Electrical Repairs - Museum INV 15319 114.51Electrical Repairs - SWSC INV 15318 266.20Electrical Repairs - Museum INV 15317 113.63Electrical Repairs - SWSC INV 15316 120.89Electrical Repairs - Admin Building INV 15315 1,454.37Electrical Repairs - Druid's Hall INV 15314 301.90Electrical Repairs - SWSC INV 15313 761.37Electrical Repairs - City Library INV 15312 108.35Electrical Repairs - Admin Building INV 15311 154.55Electrical Repairs - SWSC

37


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV 15310 108.35Meter Reading - Koombana4425.2269-0125/10/2016 9,668.65 Phillip Best Plumbing Pty Ltd

INV 6722 736.83Plumbing Maintenance - Council Chambers INV 6721 476.85Plumbing Maintenance - SWSC INV 6720 95.70Plumbing Maintenance - Hay Park INV 6719 2,435.23Plumbing Maintenance - BRAG INV 6714 452.16Plumbing Maintenance - SWSC INV 6713 176.44Plumbing Maintenance - Bus Station INV 6712 138.05Plumbing Maintenance - Paisley Centre INV 6711 2,412.69Plumbing Maintenance - BREC INV 6710 905.61Plumbing Maintenance - BREC INV 6709 434.84Plumbing Maintenance - BVIC INV 6708 322.52Plumbing Maintenance - Admin Building INV 6707 1,081.73Plumbing Maintenance - Back Beach

4425.2301-0125/10/2016 220.00 BookEasy Australia Pty Ltd

INV 11120 220.00BookEasy Commission - September 20164425.2352-0125/10/2016 334.24 Dormar Indents

INV 143410-D01 334.24Merchandise - BVIC4425.2579-0125/10/2016 1,074.92 TJ Depiazzi & Sons

INV 82396 1,074.92Mulch - Various4425.2777-0125/10/2016 40.00 Hart Sport

INV 722318A 40.00Gym Equipment - SWSC4425.2789-0125/10/2016 558.63Traffic Force

INV 6109251 558.63Traffic Management - Ocean Drive4425.2912-0125/10/2016 462.00 Kell's Bobcats & Truck Hire

INV 3025 462.00Hire of Machinery - Amanta Drive4425.322-01 25/10/2016 282.81 Bunbury Toyota

INV JC14063367 282.81Vehicle Service - BY7024425.3369-0125/10/2016 97.00 Portner Press Pty Ltd

INV J7365579 97.00Employment Law Update 8 20164425.3376-0125/10/2016 110.00 Sonic HealthPlus

INV 1144934 110.00Employee Health Check4425.3396-0125/10/2016 534.00 Go Go On-Hold

INV 17178 534.00On-Hold Messages Service - 01/09/16 to 28/02/174425.3478-0125/10/2016 2,953.20 EnvisionWare Pty Ltd

38


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV 3119 2,953.20Annual Maintenance - 01/12/16 to 30/11/174425.3848-0125/10/2016 240.03Bunbury Farmers Market

INV 43849 73.11Cafe Supplies - SWSC INV 42811 65.82Cafe Supplies - SWSC INV 228684 101.10Animal Food - BWP

4425.3873-0125/10/2016 3,646.50 Australind Mini Earthworks

INV O581 3,646.50Earthworks - Bussell Highway4425.393-01 25/10/2016 60.00Construction Forestry Mining Energy Union WA

INV 60.00PY01-08 Payroll Deduction4425.4037-0125/10/2016 40.00Pack and Send Bunbury

INV 12851 40.00Freight - BRAG4425.4125-0125/10/2016 295.90Brunswick Bakery

INV 49199 136.20Cafe Supplies - BWP INV 57602 54.70Cafe Supplies - SWSC INV 57603 26.70Cafe Supplies - SWSC INV 57604 26.70Cafe Supplies - SWSC INV 49198 51.60Cafe Supplies - BWP


INV 17620 172.00Printing Summer Menu - BWP4425.4209-0125/10/2016 143.00Jack In The Box

INV 524 143.00e-Newsletter - October 20164425.4286-0125/10/2016 880.00 Skateboarding WA

INV 255 880.00Event Feees - Unleashed4425.4293-0125/10/2016 900.00 Hay Park United Soccer Club

INV 111016 900.00Grant Funding - KidSport Reimbursement4425.4296-0125/10/2016 6,982.75 ThinkWater Bunbury

INV N3211 6,982.75Replacement Motor - Kelly Park Bore4425.4567-0125/10/2016 1,188.00 People Sense

INV 11963 1,188.00Employee Assistance Program4425.462-01 25/10/2016 674.85Coca Cola Amatil (Aust) Pty Ltd

INV 213179941 674.85Cafe Supplies - SWSC4425.4644-0125/10/2016 3,121.80 Silverfern Computers

INV 12962 3,121.80Watchguard Firebox - 1 Year4425.4785-0125/10/2016 250.00 John Pasco

39


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV 161016 250.00Class Tutor for Creative Connections - BRAG4425.4899-0125/10/2016 24,052.60 Mastec Australia Pty Ltd

INV 56933 24,052.60Green Bins - Waste4425.4984-0125/10/2016 2,132.08 Talent Propeller Trust

INV 569812 330.00Website Job Vacancy - Advanced Skills Tests INV 570979 495.00Website Job Vacancy Applications - September 2016 INV 470100 1,307.08Website Job Vacancy Applications - September 2016

4425.499-01 25/10/2016 108.96 Courier Australia

INV C209150/0287 78.06Freight INV C209150/0286 30.90Freight

4425.5007-0125/10/2016 407.00 TRIO Smartcal Pty Ltd

INV S69983-D01 407.00Pro Logger II Calibration - IT4425.5036-0125/10/2016 1,663.20 Environex International Pty Ltd

INV 244425 256.74Chemicals and Cleaning Supplies - SWSC INV 244373 1,336.18Chemicals and Cleaning Supplies - SWSC INV 244374 70.28Chemicals and Cleaning Supplies - SWSC

4425.5040-0125/10/2016 2,462.26 Australia Post - Rates

INV 1005696018 2,462.26Rates Commission - September 20164425.5113-0125/10/2016 145.00 Subway Bunbury Homemaker Centre

INV 53 145.00Lunch - Unleashed4425.5492-0125/10/2016 494.40Smart Stockfeeds and Small Farm Solutions

INV 16-00006871 79.90Animal Supplies - BWP INV 16-00006738 373.50Animal Supplies - BWP INV 16-00006739 41.00Animal Supplies - BWP

4425.5532-0125/10/2016 4,686.00 Rethink Marketing

INV 1447 4,686.00Marketing - CLAG 2016/174425.5550-0125/10/2016 88.00 Blue's Towing

INV 3481 88.00Vehicle Towing4425.5552-0125/10/2016 500.50 Synthetic Lawn Australia

INV 424 500.50Playground Repairs - Whitman Park4425.5578-0125/10/2016 600.00 Ngalang Wongi Aboriginal Cultural Tours

INV 10024 600.00Cultural Map Workshop - Museum4425.5665-0125/10/2016 396.00 Jani-King WA Unit Trust

INV WA16100820 396.00Cleaning - October 2016

40


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


4425.5673-0125/10/2016 660.00 Cornerstone Legal

INV 13908 660.00Legal Fees 4425.5710-0125/10/2016 24.30 Codys Transport Service Pty Ltd

INV 108202102016 24.30Sunday Times - SWSC4425.5994-0125/10/2016 239.70Wakefield Press Pty Ltd

INV 100557 239.70Books - Museum4425.6-01 25/10/2016 66.00 A1 Sign Shop

INV 3808 66.00Vehicle Stickers - Various4425.6022-0125/10/2016 481.80Multiclean WA Pty Ltd

INV 10947 125.40Cleaning - Art Gallery INV 10999 125.40Cleaning - BRAG INV 10998 231.00Cleaning - Various

4425.6070-0125/10/2016 2,930.29Swift Mechanical Maintenance

INV AU40545 2,930.29Vehicle Maintenance - Various4425.6081-0125/10/2016 160.01Marketforce Pty Ltd

INV 9331 160.01Advertising - Employment4425.6087-0125/10/2016 250.00Taj Kempe

INV 21 250.00Photography - Unleashed 402.004425.6148-0125/10/2016 JNG Investments Pty Ltd T/A Drooley's Pizza & Coffee Lounge

INV 3 402.00Pizzas for Opening - BRAG4425.6202-0125/10/2016 567.61Easifleet Management

INV 161018 567.61Novated Lease: Works and Services4425.6287-0125/10/2016 1,347.50Broadsweep (WA) Pty Ltd

INV 57 1,347.50High Pressure Clean - October 20164425.6348-0125/10/2016 225.00Mark Parfitt

INV 141016 225.00Judging - BRAG4425.6377-0125/10/2016 174.00Le Chariot de Cafe

INV 7784074 174.00Coffee Van - CEO Breakfast4425.6417-0125/10/2016 534.24Supplement Mart

INV SWSC02 534.24Supplements - SWSC4425.6419-0125/10/2016 19,377.00Highlux Pty Ltd

INV 20064 19,377.00Pedestrian Solar Lighting - Koombana Drive4425.6425-0125/10/2016 1,562.00Running Bare Australia Pty Limited

41


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV 1488463 1,562.00Rash Shirts for Swim School - SWSC4425.6478-0125/10/2016 992.75Publik Group

INV 3993 992.75Fabricate Plaque - Museum and Heritage Centre4425.6482-0125/10/2016 200.00Teeth on Chalk

INV 1 200.00Performance at Opening - BRAG4425.6485-0125/10/2016 320.00About Bunting

INV 5275 320.00Decorations of Opening - Museum4425.6486-0125/10/2016 1,492.00Cheque Printers WA

INV 5033 1,492.00Advance and Trust Account Cheques - Finance4425.6487-0125/10/2016 200.00Adong Aus Pty Ltd

INV 34 200.00Pizzas for Group - Setagaya4425.6489-0125/10/2016 150.00Juaini Rapal Taylor

INV 131016 150.00Contribution to Bunbury Relay for Life Team4425.739-01 25/10/2016 627.51 Brownes Food Operations Ptd Ltd

INV 13438989 133.77Cafe Supplies - BWP INV 13438981 493.74Cafe Supplies - SWSC

4425.799-01 25/10/2016 592.90 Glenn Buck Milk Distribution

INV 42589 372.90Milk INV 42590 220.00Milk

4425.864-01 25/10/2016 614.20HBF Health Fund Inc

INV PY01-08 614.20Payroll Deduction4426.3953-0121/10/2016 6,836.41 Sussex Turf Control

INV 865 6,836.41Hay Park Renovations4428.4733-0125/10/2016 2,030.00 Councillor M F Cook

INV OCTOBER 2016 2,030.00Councillor Meeting Allowances - October 20164428.5421-0125/10/2016 2,030.00 Councillor W Giles

INV OCTOBER 2016 2,030.00Councillor Meeting Allowances - October 20164428.5422-0125/10/2016 2,030.00 Councillor J Hayward

INV OCTOBER 2016 2,030.00Councillor Meeting Allowances - October 20164428.5423-0125/10/2016 2,030.00 Councillor B McCleary

INV OCTOBER 2016 2,030.00Councillor Meeting Allowances - October 20164428.5424-0125/10/2016 7,458.33 Mayor G Brennan

INV OCTOBER 2016 7,458.33Mayoral Allowance and Sitting Fees - October 20164428.5425-0125/10/2016 2,030.00 Councillor J De San Miguel

42


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV OCTOBER 2016 2,030.00Councillor Meeting Allowances - October 20164428.5611-0125/10/2016 2,030.00 Councillor J M Jones

INV OCTOBER 2016 2,030.00Councillor Meeting Allowances - October 20164428.5612-0125/10/2016 2,030.00 Councillor M Steck

INV OCTOBER 2016 2,030.00Councillor Meeting Allowances - October 20164428.5613-0125/10/2016 3,280.00Brendan Kelly

INV OCTOBER 2016 3,280.00Deputy Mayoral Allowances - October 20164428.5614-0125/10/2016 2,030.00 Councillor K Steele

INV OCTOBER 2016 2,030.00Councillor Meeting Allowances - October 20164428.5616-0125/10/2016 2,030.00 Councillor S Morris

INV OCTOBER 2016 2,030.00Councillor Meeting Allowances - October 20164428.6171-0125/10/2016 2,030.00Councillor J McGuinness

INV OCTOBER 2016 2,030.00Councillor Meeting Allowances - October 20164428.6180-0125/10/2016 2,030.00Councillor M Warnock

INV OCTOBER 2016 2,030.00Councillor Meeting Allowances - October 20164430.1006-0131/10/2016 148.50Keith Williams & Co

INV 39097 148.50Shock Cord - BCM4430.102-01 31/10/2016 727.91 Auslec (L&H Group)

INV 4482613 727.91Electrical Supplies - Withers4430.1025-0131/10/2016 110.00Kite Kinetics

INV 76 110.00Workshop for Mental Health Week4430.1061-0131/10/2016 768.00Leschenault Community Nursery Incorporated

4832 768.00Seedlings - Somerville Offset Site 1,500.00

INV 4430.1086-0131/10/2016 Local Government Managers Australia (WA Division)

INV 4122 1,500.00Staff Training - Annual State Conference 20164430.1090-0131/10/2016 1,952.72 Lock Joint Australia

INV 10438 605.00Lock Joint Supplies - Civil INV 10456 118.80Lock Joint Supplies - Bussell Highway INV 10444 1,228.92Lock Joint Supplies - Bussell Highway

4430.110-01 31/10/2016 1,738.00 Australia's South West Inc

INV 20170390 1,738.00Advertising - 2017 Holiday Planner4430.1120-0131/10/2016 82,846.43 Malatesta Road Paving & Hotmix

INV I30539 181.50Asphalt - Various INV I30553 181.50Asphalt - Various

43


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV I30558 76,241.20Asphalt - Bussell Highway INV I30560 90.75Asphalt - Various INV I30565 272.25Asphalt - Various INV I30588 929.28Asphalt - Carey Park INV I30580 524.70Limestone - Bussell Highway INV I30611 1,815.00Asphalt - Davenport INV I30610 2,610.25Asphalt - Various

4430.1143-0131/10/2016 3,025.00 Marindi Fabrications

INV 14707 682.00Cleaning Handrails - Exeloos INV 14504 2,343.00Suspend Boats - Museum

4430.1206-0131/10/2016 2,118.02 Modern Teaching Aids Pty Ltd

INV 42839584 113.03Ipad Cases - SWSC INV 42838827 2,004.99Merchandise - SWSC

4430.1246-0131/10/2016 82.00Naturaliste Yachts

INV 5131 82.00Flag Pole Repairs - Civil4430.1249-0131/10/2016 1,395.00Neil Creasey

INV 7 420.00Vehicle Repairs - Various INV 7 975.00Vehicle Repairs - Various

4430.1261-0131/10/2016 7,367.89 Nightguard Security Service Pty Ltd

INV 141982 7,079.60Security Patrols - September 2016 INV 141969 288.29Security Patrols - BRAG

4430.1266-0131/10/2016 500.00 Novel Smash Repairs

INV 17791 500.00Insurance Excess4430.1271-0131/10/2016 774.73 Visit Merchandise Pty Ltd

INV 131170 774.73Merchandise - BVIC4430.1294-0131/10/2016 60.00 Outdoor Sport & Leisure

INV 2-01-015327 60.00Animal Food - BWP4430.1299-0131/10/2016 5,282.92Pacific Biologics Pty Ltd

INV 20161212 5,282.92Prosand - Health4430.1310-0131/10/2016 1,320.00 Parks & Leisure Australia

INV 8294 220.00Staff Training - Developing a Public Open Space INV 8295 220.00Staff Training - Public Health Plans Seminar INV 8312 440.00Staff Training - Integrating Sport and Recreation INV 8366 440.00Staff Training - Developing a Public Open Space

4430.1395-0131/10/2016 188.25 Quality Publishing Australia

44


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV 42321 188.25Merchandise - BVIC4430.1419-0131/10/2016 23,508.98 Holcim (Australia) Pty Ltd

INV 9402658533 703.12Concrete - Various INV 9402665673 5,599.88Concrete - Bussell Highway INV 9402662924 455.84Concrete - Bussell Highway INV 9402662920 130.68Concrete - Bunbury INV 9402677387 3,524.40Concrete - Bussell Highway INV 9402677394 2,897.84Concrete - Bussell Highway INV 9402673264 3,015.32Concrete - Bussell Highway INV 9402688058 3,524.40Concrete - Bussell Highway INV 9402685581 1,018.16Concrete - Bussell Highway INV 9402685583 348.48Concrete - Various INV 9402698399 2,290.86Concrete - Bussell Highway

4430.1437-0131/10/2016 1,528.19 Ricoh Business Centre

INV 131255 1,189.25Photocopier Meter Readings INV 131341 109.00Photocopier Meter Readings INV 131256 229.94Photocopier Meter Readings

4430.1532-0131/10/2016 260.00 Soils Ain't Soils Bunbury

INV 41764 195.00Pea Gravel - Eliot Street INV 41770 65.00Pea Gravel - Eliot Street

4430.1536-0131/10/2016 5,361.19 SOS Office Equipment

INV AB00016502 286.10 INV AB00016504 113.73 INV AB00016500 56.51 INV AB00016505 54.63 INV AB00016501 64.89 INV AB00016192 27.50 INV AB00016507 248.43 INV AB00016758 82.55

Photocopier Meter Readings Photocopier Meter Readings Photocopier Meter Readings Photocopier Meter Readings Photocopier Meter Readings Photocopier Meter Readings Photocopier Meter Readings Photocopier Meter Readings

INV AB00016506 299.82Photocopier Meter Readings INV AB00016606 89.14Photocopier Meter Readings INV AB00016458 541.19Photocopier Meter Readings INV AB00016509 885.74Photocopier Meter Readings INV AB0016503 2,069.43Photocopier Meter Readings INV AB00016510 384.50Photocopier Meter Readings INV AB00016980 99.89Photocopier Meter Readings INV AB00016508 57.14Photocopier Meter Readings

4430.1541-0131/10/2016 490.00Southern Lock and Security

45


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV 9762 490.00Padlocks - Environmental4430.1546-0131/10/2016 550.00 Souwest Communications

INV G1694 550.00Fit Reverse Camera - BY7364430.1552-0131/10/2016 215.41 Spotlight

INV 84091084286 74.23Craft Supplies - Library INV 84010031988 141.18Craft Supplies - Library

4430.1555-0131/10/2016 1,548.80 Spurling Engineering

INV 10639 842.60Welding to Electrical Cabinet - BCM INV 10621 594.00Repair Damaged Handrails - BREC INV 10616 112.20Seat Brackets - Beach Shelters

4430.1580-0131/10/2016 10,285.00 Stott & Hoare Business Computers

INV 126789 10,285.00Trend Micro Install and Update - IT4430.1600-0131/10/2016 132.00South West Auto Electrical and Air Conditioning

INV 13809 132.00Vehicle Maintenance - BY713D4430.1607-0131/10/2016 225.00Southwest Creative Stone

INV 254 225.00Pavers - Bunbury4430.161-01 31/10/2016 814.00 BCE Surveying Pty Ltd

INV 9739 814.00Surveying - Frankel Street Carpark Upgrade4430.1613-0131/10/2016 1,581.22South West Locksmiths

INV 11779 565.39Repair Safe - BWP INV 11817 217.25Installation of Lockable Handle - Library INV 11818 234.84Key for Data Room - Library INV 11789 300.08Padlocks - Various INV 11805 263.66Replacement Locks - SWSC

4430.1623-0131/10/2016 310.00 South West Septics

INV 9701 310.00Empty Pump Pit - Stirling Street Boat Ramp4430.1714-0131/10/2016 49.90 Totally Workwear - Bunbury

INV 7100181290 49.90Staff Uniforms - Works and Services4430.1722-0131/10/2016 81.60 Townsend Paint Supplies

INV 130085 43.75Paint Supplies - BCM INV 130120 37.85Paint Supplies - Depot

4430.1737-0131/10/2016 149.00 Trophies West

INV 28741 49.50Netball Trophies - SWSC INV 28808 72.00Trophies - Myles Junior Sports Awards INV 28842 27.50Engrave Plate - Myles Junior Sport Award

46


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


4430.1739-0131/10/2016 165.00 True Track Truck Aligning

INV 152923 165.00Vehicle Repairs - BY931B4430.174-01 31/10/2016 704.00 Benara Nurseries

INV 344376 704.00Plants - Stirling Medians4430.1809-0131/10/2016 690.38 Laundry Services Bunbury

INV 5213 506.18Laundry Services - September 2016 INV 5228 184.20Laundry Services - Function Room

4430.1818-0131/10/2016 742.00Websters Studios

INV 256 742.00Photography - Citizenship Ceremonies4430.1835-0131/10/2016 470.20 Westcoast Gyprock Pty Ltd

INV 10087402 470.20Postcrete - Engineering4430.1867-0131/10/2016 8,287.82 Work Clobber - Bunbury

INV 90784 456.24Staff Uniforms - Engineering INV 90782 454.96Staff Uniforms - Engineering INV 90781 443.70Staff Uniforms - Engineering INV 90785 522.17Staff Uniforms - Engineering INV 90783 251.35Staff Uniforms - Engineering INV 90780 424.14Staff Uniforms - Civil INV 90776 96.54Staff Uniforms - Parks and Gardens INV 90800 20.50Staff Uniforms - BCM INV 90840 163.80Staff PPE - Civil INV 90866 434.32Staff Uniforms - Engineering INV 90869 467.83Staff Uniforms - Civil INV 90868 374.67Staff Uniforms - Civil INV 90786 168.87Staff Uniforms - Waste INV 90601 2,132.10Staff Uniforms - Engineering INV 91043 157.50Staff Uniforms - Assets INV 91060 351.82Staff Uniforms - Engineering INV 91061 333.55Staff Uniforms - Engineering INV 90864 413.48Staff Uniforms - Waste INV 90865 266.20Staff Uniforms - Waste INV 90988 354.08Staff Uniforms - Engineering

4430.187-01 31/10/2016 2,066.27Big W Discount Store

INV 190916 83.00Consumables for Netball Windup - SWSC INV 200916 248.35School Holiday Supplies - Library INV 137854 1,000.96Books - Library INV 137861 733.96Books - Library

47


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


4430.1930-0131/10/2016 242.00Harley's Auto Electrics

INV 41156 242.00Vehicle Maintenance - Nissan Patrol4430.194-01 31/10/2016 1,136.25J Blackwood & Son Pty Ltd

INV BYBX3329 372.57Staff PPE - Parks and Gardens INV BYBX2676 164.12Staff PPE - Parks and Gardens INV PEBX2687 93.56Staff PPE - Parks and Gardens INV BYBW2674 110.00Staff PPE - Parks and Gardens INV PEBX0972 237.60Staff PPE - Parks and Gardens INV PHBX0955 99.00Staff PPE - Parks and Gardens INV GNBX0945 39.60Staff PPE - Parks and Gardens INV PEBY1587 19.80Staff PPE - Parks and Gardens

4430.217-01 31/10/2016 3,926.49Bridgestone Earthmover Tyres Pty Ltd

INV 41870 603.90Vehicle Repairs - Various INV 42240 485.65Vehicle Repairs - Various INV 93973920 2,836.94Vehicle Repairs - BY751

4430.2197-0131/10/2016 64.61 South West Pets

INV 300916 40.38Animal Supplies - BWP INV 31273 24.23Animal Supplies - BWP

4430.2209-0131/10/2016 5,336.10 Craven Foods

INV 4468886 157.02Cafe Supplies - BWP INV 4470060 556.81Cafe Supplies - SWSC INV 44468692 1,214.84Cafe Supplies - SWSC INV 4470046 807.79Cafe Supplies - BWP INV 4470747 100.23Cafe Supplies - BWP INV 4471687 426.07Cafe Supplies - SWSC INV 4471427 665.13Cafe Supplies - SWSC INV 4470741 7.92Cafe Supplies - SWSC INV 4470795 996.46Cafe Supplies - SWSC INV 4472088 93.55Cafe Supplies - BWP INV 4472320 310.28Cafe Supplies - SWSC

4430.231-01 31/10/2016 1,901.85 Bullivants Sling-Rig

INV 400627460 1,293.55Safety Equipment Testing - Engineering INV 400626223 121.00Safety Equipment Supplies - Waste INV 400629415 129.10Safety Equipment Supplies - Rangers INV 400629097 358.20Safety Equipment Supplies - Rangers

299.004430.240-01 31/10/2016 Bunbury Auto One T/A South West Filter Supplies

INV 819569 299.00Air Compreesor - Small Plant Civil

48


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


4430.243-01 31/10/2016 96.25 Bunbury Bearings

INV 3353090 44.55Parts - Small Plant INV 3354071 51.70Vehicle Repairs - BY28321

4430.2436-0131/10/2016 2,244.00 Wagener Holdings Pty Ltd

INV 38382 2,244.00Australian Flags - Civil4430.2505-0131/10/2016 872.85 South West Fire Unit Fabrications

INV I29652 872.85Vehicle Maintenance - BY710634430.2552-0131/10/2016 1,915.76 Onesteel Distribution (Midalia Steel)

INV 61031687 1,136.52 INV 61038986 164.56 INV 61051356 614.68

Materials - Bussell Highway Materials - Bussell Highway Steel - South Bunbury

4430.2605-0131/10/2016 176.00 Wren Oil

INV 27441 57.75Oil Waste Disposal - Minor Plant INV 27443 118.25Oil Disposal - September 2016

4430.271-01 31/10/2016 36,799.99 Bunbury Harvey Regional Council

INV 41304 330.00Hook Bin Hire - September 2016 INV 41426 71.52Waste Services Refuse Disposal - September 2016 INV 41449 132.96Banksia Road Organics Disposal - September 2016 INV 41424 194.03Refuse Disposal - September 2016 INV 41303 561.00Hook Bin Hire - September 2016 INV 41425 35,510.48Waste Disposal - September 2016

4430.2724-0131/10/2016 236.85PC Machinery Pty Ltd

INV 20861 236.85Vehicle Parts - Various4430.275-01 31/10/2016 330.96 Bunbury Holden

INV 705909 66.00Vehicle Repairs - BY795 INV 706468 264.96Vehicle Service - BY794

4430.282-01 31/10/2016 400.00 Bunbury Lawn and Garden

INV I20481 90.00Greenwaste Dump Fee - Various INV I20463 20.00Greenwaste Dump Fee - Various INV I20493 20.00Greenwaste Dump Fee - Various INV I20524 110.00Greenwaste Dump Fee - Various INV I20544 160.00Greenwaste Dump Fee - Various

4430.283-01 31/10/2016 7,514.94 Bunbury Machinery

INV H46311 1,830.00Parts - Minor Plant INV H46310 5,544.00Parts - Minor Plant INV H46637 65.00Shovel - Civil

49


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV H46607 66.00Shovel - Civil INV H46035 9.94Vehicle Parts - BY656L

4430.2883-0131/10/2016 275.00 Bunbury City Motorcycles

INV PI12068568 275.00Vehicle Repairs - BY911214430.289-01 31/10/2016 2,603.50 Bunbury Mower Service Pty Ltd

INV 35657 107.50Mower Parts/Repairs - BY765G INV 35717 63.00Mower Parts/Repairs - BY797 INV 35763 42.50Mower Parts/Repairs - BY740 INV 35797 160.00Mower Parts/Repairs - BY885G INV 35843 176.50Mower Parts/Repairs - BY97920 INV 35924 55.50Mower Parts/Repairs - BY780 INV 35880 212.30Mower Parts/Repairs - Atom Edger INV 35882 52.00Mower Parts/Repairs - BY732 INV 35784 451.00Mower Parts/Repairs - Atom Edger INV 35857 33.00Mower Parts/Repairs - BY93281 INV 35761 369.00Mower Parts/Repairs - STIHL BG86C INV 35881 160.00Mower Parts/Repairs - BY521C INV 35991 90.50Mower Parts/Repairs - BY97920 INV 36070 195.00Mower Parts/Repairs - Atom Edger INV 36084 191.00Mower Parts/Repairs - BY97920 INV 36015 244.70Mower Parts/Repairs - BY778

4430.2927-0131/10/2016 330.00West Oz Linemarking

INV 4651 330.00Replace Linemarking - Ramsay Street4430.3-01 31/10/2016 262.00 A & L Printers

INV 10236 262.00Staff Business Cards4430.3021-0131/10/2016 11,896.50 Geographe Civil

INV 167382 10,549.00Hire of Machinery - Bussell Highway INV 167408 1,347.50Grading Works - Carey Park

4430.31-01 31/10/2016 196.00 Agrizzi Farm Machinery

INV 16975 196.00Machinery Parts - BY7324430.3167-0131/10/2016 1,216.60 Perfect Landscapes

INV 2832 1,216.60Lawn Maintenance - BWP4430.319-01 31/10/2016 155.00 Bunbury Tennis Club

INV 251016 155.00Grant Funding - KidSport Reimbursement4430.3204-0131/10/2016 14,399.25 PFD Food Services Pty Ltd

INV KC560899 1,296.50Cafe Supplies - BWP

50


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV KC561393 243.00Cafe Supplies - SWSC INV KC529875 3,042.40Cafe Supplies - SWSC INV KC602955 749.50Cafe Supplies - SWSC INV KC657503 849.55Cafe Supplies - SWSC INV KC649227 1,146.25Cafe Supplies - BWP INV KC692243 209.95Cafe Supplies - BWP INV KC701186 699.05Cafe Supplies - BWP INV KC745582 1,375.10Cafe Supplies - SWSC INV KC701162 1,295.30Cafe Supplies - SWSC INV KC678688 1,112.45Cafe Supplies - SWSC INV KC805741 15.55Cafe Supplies - BWP INV KC820414 1,179.80Cafe Supplies - SWSC INV KC778142 1,184.85Cafe Supplies - SWSC

4430.335-01 31/10/2016 3,884.51 Bunnings Group Limited

INV 2179/01601508 46.90General Building/Maintenance Supplies INV 2179/01601246 18.54General Building/Maintenance Supplies INV 2179/00181896 75.53General Building/Maintenance Supplies INV 2179/01293717 39.78General Building/Maintenance Supplies INV 2179/01601460 145.60General Building/Maintenance Supplies INV 2179/01294298 99.53General Building/Maintenance Supplies INV 2179/01603601 23.36General Building/Maintenance Supplies INV 2179/01603022 200.25General Building/Maintenance Supplies INV 2179/00182021 106.98General Building/Maintenance Supplies INV 2179/01293563 19.85General Building/Maintenance Supplies INV 2179/01541541 154.52General Building/Maintenance Supplies INV 2179/01294868 305.43General Building/Maintenance Supplies INV 2179/01602529 46.06General Building/Maintenance Supplies INV 2179/01602541 81.34General Building/Maintenance Supplies INV 2179/01605677 152.52General Building/Maintenance Supplies INV 2179/01605582 211.23General Building/Maintenance Supplies INV 2179/01605457 201.92General Building/Maintenance Supplies INV 2179/01605667 99.75General Building/Maintenance Supplies INV 2179/01605015 82.65General Building/Maintenance Supplies INV 2179/01607995 50.06General Building/Maintenance Supplies INV 2179/01202647 75.06General Building/Maintenance Supplies INV 2179/01607214 128.28General Building/Maintenance Supplies INV 2179/01487576 30.47General Building/Maintenance Supplies INV 2179/01609435 58.32General Building/Maintenance Supplies INV 2179/01206903 44.38General Building/Maintenance Supplies

51


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV 2179/00193867 89.26General Building/Maintenance Supplies INV 2179/01979082 52.66General Building/Maintenance Supplies INV 2179/01205618 28.00General Building/Maintenance Supplies INV 2179/01608100 47.50General Building/Maintenance Supplies INV 2179/00216459 18.94General Building/Maintenance Supplies INV 2179/01207870 207.10General Building/Maintenance Supplies INV 2179/01201854 30.26General Building/Maintenance Supplies INV 2179/01607363 112.10General Building/Maintenance Supplies INV 2179/01175150 208.50General Building/Maintenance Supplies INV 2179/01299546 124.80General Building/Maintenance Supplies INV 2179/00194437 49.36General Building/Maintenance Supplies INV 2179/00193570 146.66General Building/Maintenance Supplies INV 2179/01174323 90.95General Building/Maintenance Supplies INV 2179/01174330 57.38General Building/Maintenance Supplies INV 2179/01609555 64.07General Building/Maintenance Supplies INV 2179/01175803 24.52General Building/Maintenance Supplies INV 2179/00110531 34.14General Building/Maintenance Supplies

4430.3401-0131/10/2016 5,577.00 Brandconnect WA

INV 2094 5,577.00Library Bags4430.35-01 31/10/2016 86.24 Air Liquide WA Pty Ltd

INV TM2437 47.52Gas Cylinder Supplies - September 2016 INV TM2436 38.72Gas Cylinder Supplies - Parks and Gardens

4430.3511-0131/10/2016 481.80 Forkwest

INV 32170 481.80Vehicle Repairs - BY239H4430.3549-0131/10/2016 87.76 Repco

INV 4310978634 26.59Vehicle Accessories - BY431D INV 4310981636 61.17Exhaust Wrap - Waste

4430.3637-0131/10/2016 968.00 MJB Industries Pty Ltd

INV 22988 968.00Liners and Bases - Frankel Street4430.3665-0131/10/2016 2,583.93 Prime Industrial Products Pty Ltd

INV 110195463 69.63Materials - BCM INV 110195175 104.83Steel - Payne Park Toilets INV 110195176 139.26Steel - Payne Park INV 110197005 2,184.41Fuel Pump - Depot INV 110198129 85.80Materials - BCM

4430.371-01 31/10/2016 1,010.80 Carbone Bros Pty Ltd

INV I76344 1,010.80Limestone - Bussell Highway

52


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


4430.373-01 31/10/2016 168,325.30 Cardno (WA) Pty Ltd

INV ICW171247 168,325.30Detailed Design - Koombana Foreshore 743.734430.3917-01 31/10/2016 Machinery West

INV 89572 743.73Vehicle Repairs - BY947454430.413-01 31/10/2016 7,687.91 Chubb Fire & Security Pty Ltd

INV 5095737 44.00Fire Equipment Maintenance - BREC INV 5095829 698.56Fire Equipment Maintenance - SWSC INV 4949096 91.08Fire Equipment Maintenance - Admin Building INV 4969507 13.20Fire Equipment Maintenance - Kings Cottage INV 4969877 26.40Fire Equipment Maintenance - Parade Road INV 4949095 91.08Fire Equipment Maintenance - Admin Building INV 5104726 1,135.20Fire Equipment Maintenance - Admin Building INV 5108436 449.14Fire Equipment Maintenance - Council Chambers INV 5108443 253.37Fire Equipment Maintenance - Admin Building INV 5107186 90.75Fire Equipment Maintenance - BREC INV 5107144 52.25Fire Equipment Maintenance - BREC INV 5107156 522.50Fire Equipment Maintenance - BREC INV 5108441 838.01Fire Equipment Maintenance - BREC INV 5108444 206.25Fire Equipment Maintenance - Senior Citizens INV 5108437 181.71Fire Equipment Maintenance - BRAG INV 5108440 37.71Fire Equipment Maintenance - Senior Citizens INV 5108445 214.50Fire Equipment Maintenance - Stirling Art Centre INV 5108438 449.14Fire Equipment Maintenance - SWSC INV 5108439 181.71Fire Equipment Maintenance - Withers Library INV 5108442 646.70Fire Equipment Maintenance - City Library INV 5173192 1,464.65Fire Equipment Maintenance - SWSC

346.244430.4132-01 31/10/2016 The Linen Press

INV 215662 346.24Merchandise - BVIC4430.415-01 31/10/2016 7,319.38 City & Regional Fuels

INV I225879 2,540.52Diesel / Petrol INV I225997 1,174.96Diesel / Petrol INV I226199 356.80Diesel / Petrol INV I061700 3,247.10Diesel / Petrol

3,766.954430.4159-01 31/10/2016 Natural Area Holdings Pty Ltd

INV 6670 1,869.45Somerville Drive Offset Site - Contract Renewal INV 6669 1,897.50Natural Resource Management - 3rd Year Renewal

360.004430.4270-01 31/10/2016 Child Australia

53


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account


INV 1006855 360.00Staff Training - SWSC 1,199.00

No. Date Payee

4430.4301-01 31/10/2016 Telford Industries

INV 665643 1,199.00Palintest - SWSC 1,861.944430.4328-01 31/10/2016 Bridgestone Australia Ltd

INV 93973919 24.20Vehicle Maintenance - BY704 INV 93986830 1,445.40Vehicle Maintenance - BY775 INV 93986832 37.40Vehicle Maintenance - BY713D INV 93986831 96.80Vehicle Maintenance - BY716B INV 94005217 83.60Vehicle Maintenance - BY763 INV 94006018 174.54Vehicle Maintenance - BY81257

2,361.004430.4378-01 31/10/2016 WeatherSafe WA

INV G11577 66.00Repairs to Flag - Civil INV G11495 2,265.00Vehicle Repairs - BY753 INV G11631 30.00Repairs to Decorative Banner - BCM

100.004430.4536-01 31/10/2016 Art Monthly Australia

INV 2038231 100.00Subscription - 2016/174430.454-01 31/10/2016 256.98Cleanaway Pty Ltd

INV 9711561 256.98SWSC Bin Rental - September 20164430.460-01 31/10/2016 1,457.50 Coates Hire Operations Pty Ltd

INV 15292712 632.50Equipment Hire - SWSC INV 15329907 363.00Portable Site Office - September 2016 INV 15329899 363.00Portable Crib Room Hire - September 2016 INV 15375439 99.00Equipment Hire - Frankel Street

258.034430.4804-01 31/10/2016 Hema Maps Pty Ltd

INV 1850 258.03Merchandise - BVIC 1,006.724430.4878-01 31/10/2016 Fire & Safety WA

INV 28726 1,006.72Equipment - BVBFB4430.496-01 31/10/2016 0.00 Country Framers

4430.501-01 31/10/2016 352.35 Covs Parts Pty Ltd

INV 7975501 123.70Vehicle Parts - BY98302 INV 7975531 228.65Tools - Civil

3,501.814430.5018-01 31/10/2016 Staples Australia Pty Limited

INV 9019119799 39.38Stationery INV 9019121528 110.00Stationery


54


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV 9019122782 18.07Stationery INV 9019155624 187.07Stationery INV 9019106476 120.62Stationery INV 9019182631 79.18Stationery INV 9019184742 124.53Stationery INV 9019175045 85.55Stationery INV 9019054697 393.24Stationery INV 9019203838 338.84Stationery INV 9019231589 31.02Stationery INV 9019230906 8.01Stationery INV 9019231421 258.50Stationery INV 9019231158 39.36Stationery INV 9019157988 89.73Stationery INV 9019263135 11.52Stationery INV 9019288307 126.79Stationery INV 9019221232 236.46Stationery INV 9019235272 131.16Stationery INV 9019221989 311.92Stationery INV 9019208863 97.02Stationery INV 9019252106 208.32Stationery INV 9019134053 128.70Stationery INV 9019273511 280.76Stationery INV 9019314432 26.82Stationery INV 9019340838 18.84Stationery INV 9019119799 0.40Stationery

45,060.814430.5062-01 31/10/2016 Department of Fire & Emergency Services

INV 143745 45,060.81Emergency Services Levy - 2016/17 99.004430.5236-01 31/10/2016 Brandicoot

INV 15089 99.00Website Subscription Fee - October 2016 1,697.644430.5256-01 31/10/2016 Advanced Electrical Equipment Pty Ltd

INV 927632 145.20Lamps - BCM INV 926916 540.44Materials - BCM INV 928401 1,012.00Lighting - Ocean Beach

4430.527-01 31/10/2016 8,659.00Cross Security Services

INV 19450 550.00Proximity Cards - Admin Building INV 19448 3,520.00Replacement CCTV Camera - Rangers INV 19468 2,567.40Alarm System Monitoring - Dog Pound INV 19477 222.00Alarm System Monitoring - Civil Depot

55


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV 19478 200.20Alarm System Monitoring - Museum INV 19479 109.00Alarm System Monitoring - BRAG INV 19484 109.00Alarm System Monitoring - Withers Library INV 19483 109.00Alarm System Monitoring - Waste INV 19482 109.00Alarm System Monitoring - BVIC INV 19481 200.20Alarm System Monitoring - SWSC INV 19470 200.20Alarm System Monitoring - Animal Shelter INV 19469 109.00Alarm System Monitoring - Admin Building INV 19475 109.00Alarm System Monitoring - King Cottage INV 19476 109.00Alarm System Monitoring - Admin Building INV 19473 109.00Alarm System Monitoring - City Library INV 19471 109.00Alarm System Monitoring - Band Room INV 19472 109.00Alarm System Monitoring - BWP INV 19474 109.00Alarm System Monitoring - BVBFB

9,146.504430.5412-01 31/10/2016 Picton Civil Pty Ltd

INV P05586 979.00Hire of Machinery - Bunbury INV P05587 2,926.00Hire of Machinery - Bunbury INV P05643 280.50Hire of Machinery - Bunbury INV P05508 4,400.00Maintain Pavement - Fitzroy Street INV P05642 561.00Hire of Machinery - Carey Park

4,204.004430.5467-01 31/10/2016 JB Hi-Fi Group Pty Ltd

INV 4432565 179.00 INV DE001-4382892 1,615.00

IT Equipment - Rangers Ipad - Planning

INV 324.00DE001-4382892-98 Ipad Accessories - Planning INV DE001-4430756 2,086.00Ipads - SWSC

107.554430.5504-01 31/10/2016 Konnect Shop

INV 15617652 39.52Fixings for Gazebo - Ocean Beach INV 15629330 68.03Tools - BCM

1,789.044430.5929-01 31/10/2016 Graphic Art Mart Pty Ltd

INV 289940 1,789.04Materials - BCM 5,896.004430.5944-01 31/10/2016 Mr B J Brooksby

INV TC-2016.21.02 5,896.00Project Management Fees - Koombana Drive4430.601-01 31/10/2016 2,675.31Dial Before You Dig WA Ltd

INV WA160411 2,675.31Referral Fee - 01/07/16 to 30/09/16 343.754430.6095-01 31/10/2016 PVR Industrial Pty Ltd

INV R10314 343.75Service - Stirling Street Pump Station 6,391.004430.6175-01 31/10/2016 Calibre Consulting (Aust) Pty Ltd

56


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV 11207 6,391.00Geotechnical Services - Latrielle Road 1,573.004430.6230-01 31/10/2016 Bunbury Towing & Busselton Towing Service

INV 3669 143.00Vehicle Towing INV 3670 143.00Vehicle Towing INV 3671 143.00Vehicle Towing INV 153707 143.00Vehicle Towing INV 3424 143.00Vehicle Towing INV 3194 143.00Vehicle Towing INV 3190 143.00Vehicle Towing INV 3607 143.00Vehicle Towing INV 3668 143.00Vehicle Towing INV 3667 143.00Vehicle Towing INV 2950 143.00Vehicle Towing

1,518.004430.6298-01 31/10/2016 The Drug Detection Agency - South WA

INV 126 1,518.00Staff Random Testing 405.784430.6300-01 31/10/2016 Scholastic Australia

INV 9310864 297.85Books - Library INV 9267539 107.93Books - Library

2,276.124430.6326-01 31/10/2016 Kangaroo Educational Pty Ltd

INV 42836616 2,276.12Toys and Furniture - SWSC Vacation Care4430.633-01 31/10/2016 54.84 Dun & Bradstreet (Australia) Pty Ltd

INV 794322 30.25Legal Fees - Debt Collection INV 795620 13.83Legal Fees - Debt Collection INV 797005 10.76Legal Fees - Debt Collection

30,384.604430.6333-01 31/10/2016 ENGIE Mechanical Services Australia Pty Ltd

INV 1904480 17,256.10Air-Con Maintenance / Repairs - Admin Building INV 1906613 3,971.00Air-Con Maintenance / Repairs - SWSC INV 1906653 2,220.87Air-Con Maintenance / Repairs - Library INV 1906619 165.00Air-Con Maintenance / Repairs - Library INV 1906696 3,349.20Air-Con Maintenance / Repairs - Library INV 1909227 1,099.23Air-Con Maintenance / Repairs - BRAG INV 1909261 1,313.40Air-Con Maintenance / Repairs - BREC INV 1911482 429.00Air-Con Maintenance / Repairs - Admin Building INV 1893254 580.80Air-Con Maintenance / Repairs - SWSC

316.644430.6402-01 31/10/2016 Central Regional TAFE

INV G016579 316.64Staff Training - Advanced Prosecutions 709.504430.6429-01 31/10/2016 Australian Medical Supplies

57


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


INV 57508 709.50Merchandise - SWSC 9,215.804430.6458-01 31/10/2016 Watercom Pty Limited

INV 1727 9,215.80Drains Software and Modules - IT 1,318.004430.6474-01 31/10/2016 TT Bunbury Pty Ltd

INV 26737 1,318.00Tools - Engineering4430.733-01 31/10/2016 80.00 Fleurs of Bunbury

INV 373 80.00Wreath - Rememberence Day4430.780-01 31/10/2016 10,857.55 GasIt Pipe Contractors

INV 16186 9,314.25Traffic Management - Gelorup INV 17003 1,543.30Traffic Management - Gelorup

4430.836-01 31/10/2016 1,650.00 GT Fabrication

INV 32788 330.00Vehicle Parts - BY93281 INV 32794 1,320.00Vehicle Repairs - BY81729

4430.853-01 31/10/2016 627.50Harradine & Associates Veterinary Surgeons

INV 846544 18.95Veterinary Consultations - BWP INV 845959 608.55Veterinary Consultations - BWP

4430.868-01 31/10/2016 287.03 Heatley Sales Pty Ltd

INV Y477557 34.10Fuel Container - BY93281 INV Y477769 252.93Hardware - Engineering

4430.908-01 31/10/2016 5,465.35 Veolia Environmental Services

INV 2960139342 1,139.60Drain Cleaning - Withers INV 2960140600 3,709.75Drain Cleaning - South Bunbury INV 2960140097 616.00Drain Cleaning - South Bunbury

4430.947-01 31/10/2016 165.00J & P Group

INV 43923 55.00Reinforcing Mesh - Bussell Highway INV 44077 110.00Reinforcing Mesh - Bussell Highway

4430.952-01 31/10/2016 81,301.00 Jandco Electrics

INV 27490 121.00Electrical Maintenance - SWSC INV 27551 81,180.00Hay Park Underground Power Upgrade

4430.954-01 31/10/2016 493.36 Jason Signmakers

INV 173017 62.43Vehicle Signage - BY735 INV 172984 430.93Traffic Management Signs MMS - IT

4430.958-01 31/10/2016 2,311.44 South West Isuzu

INV 439076 260.00Vehicle Service - BY762 INV 440295 2,051.44Vehicle Service - BY792

58


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Advance Account

Reference


4430.959-01 31/10/2016 1,980.00 Jetline Kerbing Contractors

INV 5979 1,980.00Kerb Laying - Ramsay Street 123,086.964433.1221-01 28/10/2016 LGISWA - Liability Scheme

INV 100-125921 123,086.96Liability Insurance Renewal 2016/17 269,980.934433.1223-01 28/10/2016 LGISWA - Workcare Scheme

INV 100-126043 269,980.80Workers Compensation Renewal - 2016/17 INV 100-126043 0.13Workers Compensation Renewal - 2016/17

211,703.684434.1222-01 28/10/2016 LGISWA - Property Scheme

INV 100-126116 211,703.68Property Insurance Renewal - 2016/17 7,634.544434.1886-01 28/10/2016 Zipform Pty Ltd

INV 168920 7,634.542016/17 2nd Instalment Notices 377,325.074440.6405-01 31/10/2016 Tashco Systems Pty Ltd

INV 114274 377,325.07Fitout - Bunbury Museum and Heritage Centre4441.496-01 31/10/2016 4,696.00 Country Framers

INV 8113 4,696.00Artwork Framing - BRAG$3,119,694.59Total: EFT Payments

Total: $3,209,121.67COB Advance Account



D. RANSOM

MANAGER FINANCE

59


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Trust Account

Reference


Cheque Payments 00010328 26/10/2016 City of Bunbury 825.95

INV BRAGOCT16 825.95Art Sale Commission Aug/Sep/Oct00010329 26/10/2016 Tahlia Bennell 201.00

INV 2188355 201.00Sale of Artwork - Kep00010330 26/10/2016 Tyde Birrell 24.00

INV 2204526 24.00Sale of Artwork - Sunset00010331 26/10/2016 Matt Blackers 60.00

INV 2204526 60.00Sale of Artwork - Spa Bath00010332 26/10/2016 Mikaela Carthew 12.00

INV 2204526 12.00Sale of Artwork - Ocean of Fog00010333 26/10/2016 Blair Darvill 315.00

INV 2204526 315.00Sale of Artwork - Sacred Cylinder00010334 26/10/2016 Jodie Deeley 48.00

INV 2204526/2204527 48.00Sale of Artwork - Winter Bushwalks/Aust Hobby00010335 26/10/2016 Victoria Farrell 63.65

INV 2195804/2200318 63.65Sale of Artwork - A142 Bracelet/Picture Jasper00010336 26/10/2016 Gibbsy's Gang Relay for Life Team 272.50

INV BRAG OCT 16 272.50Commission from BRAG Gibbsy's Gang Exhibition00010337 26/10/2016 Jordyn Hall 52.50

INV 2204526 52.50Sale of Artwork - Golden Sunsets00010338 26/10/2016 Stephen Hughes 134.00

INV 2204527 134.00Sale of Artwork - Once In A Blue Moon00010339 26/10/2016 Clayton Ireland 48.00

INV 2204526 48.00Sale of Artwork - Beedy Eyes00010340 26/10/2016 Sue Kalab 210.00

INV 2204526 210.00Sale of Artwork - The Poets Muse00010341 26/10/2016 Clive & Jenny Kendrick 90.45

INV 2204526 90.45Sale of Artwork - Leaf Scatter00010342 26/10/2016 Neta Knapp 234.50

INV 2201402 234.50Sale of Artwork - Families Meeting Ground00010343 26/10/2016 Lisbet Lonvig 36.85

INV 2201406 36.85Sale of Artwork - Bracelet B12

60


for Period

1/10/2016 to 31/10/2016

City of Bunbury

COB Trust Account

Reference


00010344 26/10/2016 Bernie Masters 6.00

INV 2205628 6.00Sale of Artwork - Big Swamp00010345 26/10/2016 Carolina Masters 6.00

INV 2205629 6.00Sale of Artwork - Jewell Beetle00010346 26/10/2016 Sandra Nysten 245.00

INV 2204526 245.00Sale of Artwork - Silverspoon00010347 26/10/2016 Alyson Parr 30.00

INV 2204526 30.00Sale of Artwork - Taking Off00010348 26/10/2016 Mia Powell 30.00

INV 2204526 30.00Sale of Artwork - Autumn Valley Goodness00010349 26/10/2016 Jodie Quinn 245.00

INV 2204526 245.00Sale of Artwork - Ringtail Possum Joey00010350 26/10/2016 Shannon Verhagen 36.00

INV 2204526 36.00Sale of Artwork - Golden Sunsets00010351 26/10/2016 Leonie Wellington 60.00

INV 2204526 60.00Sale of Artwork - Freedom00010352 26/10/2016 Jasmine Winmar 53.60

INV 2205483 53.60Sale of Artwork - Untitled #6100010353 31/10/2016 City of Bunbury 579.75

INV OCT 2016 579.75CTF Levy Commission - October 201600010354 31/10/2016 Department of Commerce, Building Co 9,129.80

INV OCTOBER 2016 9,129.80BSL Levies collected - October 201600010355 31/10/2016 Construction Training Fund 6,008.90

INV OCTOBER 2016 6,008.90CTF Levies collected October 2016 - 23 Forms$19,058.45Total: Cheque Payments

Total: $19,058.45COB Trust Account



D. RANSOM

MANAGER FINANCE61


for Period

1/10/2016 to 31/10/2016

City of Bunbury

BVIC Trust Account

Reference


Cheque Payments 00009315 07/10/2016 695.00City of Bunbury

INV 5512850/5354445 6.25Herbies Shuttles / Bamkin INV 5553189/5397384 246.40Comfort Inn Admiral / Margan INV 5571594/5417000 30.36Clifton & Grittleton Lodge / Midgley & Bartley INV 5571587/5418221 48.75Rose Hotel / Kerr INV 5573301/5419048 22.25Bunbury Motel / Lloyd INV 5575376/5421286 25.81Clifton & Grittleton Lodge / Parker INV 5577425/5423408 13.09Comfort Inn Admiral / Sweeney INV 5581135/5427337 15.18Clifton & Grittleton Lodge / Kelly INV 5581135/5427338 12.90Clifton & Grittleton Lodge / Kelly INV 5584026/5430394 12.90Clifton & Grittleton Lodge / McKim INV 5586257/5432724 16.25Ocean Side Apartments / Webby INV 5586291/5432760 12.90Clifton & Grittleton Lodge / Rich INV 5588026/5434612 14.85Comfort Inn Admiral / McKinnon INV 5588751/5435355 8.13Herbies Shuttles / Wallace INV 5590454/5437145 15.00Welcome Inn Motel / Refei INV 5591059/5437840 15.84Lord Forrest Hotel / Lim INV 5592132/5438937 27.25Bunbury Motel / Evans INV 5592923/5439729 13.75Gecko Bike Hire / Devata INV 5592923/5439731 13.75Gecko Bike Hire / Devata INV 5592923/5439732 13.75Gecko Bike Hire / Devata INV 5592923/5439733 13.75Gecko Bike Hire / Devata INV 5596951/5444044 14.08Discovery Koombana Bay / Brady INV 5599491/5446797 13.75Ocean Drive Motel / Venkataiya INV 5599824/5447134 11.88Australind Tourist Park / Nolan INV 5601811/5449251 16.25Rose Hotel / Woodcock INV 5603367/5450868 5.50Gecko Bike Hire / Thomas INV 5603367/5450869 5.50Gecko Bike Hire / Thomas INV 5603981/5451479 15.18Clifton & Grittleton Lodge / Grumley INV 5604427/5451925 13.75Welcome Inn Motel / Guard

00009316 10/10/2016 1,568.66City of Bunbury

INV 300916 1,545.14Commission 01/09/16 to 30/09/16 INV 300916 23.52Correction to Commission for SW Transit Group

00009317 10/10/2016 Mary Orr 156.80

INV 1145970 156.80Refund of South West Coach Lines Ticket00009320 17/10/2016 779.52City of Bunbury

INV 5465820/5311504 75.90Clifton & Grittleton Lodge / Starkie-Jardine

62


for Period

1/10/2016 to 31/10/2016

City of Bunbury

BVIC Trust Account

Reference


INV 5491348/5333485 6.88Herbies Shuttles / Macartney-Snape INV 5519110/5361011 16.00Glade Caravan Park / Draper INV 5519110/5361012 16.00Glade Caravan Park / Drpaer INV 5552303/5396339 49.28Discovery Koombana Bay / Lawson INV 5562486/5407472 13.75Herbies Shuttles / Gardiner INV 5562486/5407473 13.75Herbies Shuttles / Gardiner INV 5566573/5411524 8.13Herbies Shuttles / Duncan INV 5465820/5311504 45.54Clifton & Grittleton Lodge / Starkie-Jardine P/M 2 INV 5608577/5456209 15.00Nan's Kitchen / Sutton INV 5612135/5459987 19.88Bunbury Seaview Apartments / Beeching INV 5613810/5461787 26.95Bayview Geographe Resort / Park & Cano INV 5615877/5463992 36.30Gloucester Motel / Robertson INV 5616385/5464583 15.18Clifton & Grittleton Lodge / Wiegand INV 5616524/5464725 15.18Clifton & Grittleton Lodge / Ladd INV 5616542/5464743 33.00Comfort Inn Motel / Thevissen INV 5309771/5159385 22.00Cancellation Fee for Greer - Discovery Koombana INV 5618972/5467318 12.90Clifton & Grittleton Lodge / Murray INV 5620113/5468524 16.00Four Seasons / Sexton INV 5620345/5468795 17.60Naturaliste Charters / Campbell INV 5620439/5468889 30.80Lord Forrest / Cooke INV 5620679/5469111 17.60Busselton Jetty Chalets / Darling INV 5620805/5469240 13.75Ocean Drive Motel / Andersen INV 5620993/5469435 15.18Clifton & Grittleton Lodge / Shoulder INV 5621084/5469534 15.00Ocean Drive Motel / Mapley INV 5621168/5469621 17.93Clifton & Grittleton Lodge / Serrano INV 5626610/5475084 8.80Naturaliste Charters / Caterer INV 5626706/5475181 15.29Discovery - Koombana Bay / Hiestand INV 5628320/5476986 24.20Clifton & Grittleton Lodge / Yuill INV 5628863/5477552 14.08Clifton & Grittleton Lodge / Carver INV 5628910/5477599 14.08Clifton & Grittleton Lodge / Writschan INV 5630912/5480041 16.25Rose Hotel / Cullingworth INV 5631071/5480230 8.25Gecko Bike Hire / Wendlandt INV 5631080/5480261 9.90Naturaliste Charters / Saito INV 5634267/5483775 5.50Gecko Bike Hire / Chang INV 5635201/5484684 15.18Clifton & Grittleton Lodge / Scott INV 5635133/5484625 14.08Clifton & Grittleton Lodge / Geurts INV 5626647/5475124 16.25Dunsborough Central Motel / Caterer INV 5296832/5146032 6.88Herbies Shuttles / Romour INV 5626158/5474606 25.30McLeod Tours / Wickman

63


for Period

1/10/2016 to 31/10/2016

City of Bunbury

BVIC Trust Account

Reference


00009321 17/10/2016 Erin Greer 610.00

INV 5309771/5159385 610.00Accommodation Refund00009323 31/10/2016 417.98City of Bunbury

INV 5625974/5474415 16.25SWTS / Blanchard INV 5634751/5484230 37.25Albany Dog Rock / Caterer INV 5640257/5490153 16.25Rose Hotel / Adams INV 5640517/5490428 21.89Mantra Bunbury / Hill INV 5635133/5484625 22.00Cancellation Fee - Guerts / Lee INV 5642988/5493046 14.08Clifton & Grittleton Lodge / Bartlett INV 5643030/5493090 22.00Bushtucker Tours / Bartlett INV 5643047/5493104 14.08Clifton & Grittleton Lodge / Portsmouth INV 5645255/5495492 14.08Clifton & Grittleton Lodge / Hughes INV 5647133/5497460 12.38Ocean Drive Motel / Carman INV 5647578/5498028 19.69Mantra Bunbury / Hussey INV 5649257/5499800 15.18Clifton & Grittleton Lodge / Oats INV 5649580/5500143 19.38Lighthouse Beach Resort / Offerman INV 5652617/5503295 14.08Clifton & Grittleton Lodge / Hopkins INV 5652790/5503494 42.24Clifton & Grittleton Lodge / Foster INV 5654844/5505716 15.18Clifton & Grittleton Lodge / Millar INV 5655156/5506038 15.18Clifton & Grittleton Lodge / Sheilds INV 5662952/5514382 25.30Clifton & Grittleton Lodge / Osbourne INV 5663735/5515194 15.18Clifton & Grittleton Lodge / Baldwinson INV 5663735/5515195 15.18Clifton & Grittleton Lodge / Baldwinson INV 5664840/5516381 31.13Bunbury Motel / Atwell

00009324 31/10/2016 Mr Justin Lee Intiland Tower 106.00

INV 5635133/5484625 106.00Refund - Clifton Motel cancellation Guerts/Hill00009325 31/10/2016 1,778.44City of Bunbury

INV 311016 1,778.44Commission 01/10/16 to 31/10/1600009326 31/10/2016 5.04 Bunbury Oral History Group Inc

INV 101016 5.04Consignment Sales$6,117.44Total: Cheque Payments

EFT Payments 4409.1033-0107/10/2016 113.92Discovery Parks - Koombana

INV 5596951/5444044 113.92Brady4409.1281-0107/10/2016 96.25Ocean Drive Motel

INV 5599491/5446797 96.25Venkataiya4409.141-01 07/10/2016 83.12 Australind Tourist Park

64


for Period

1/10/2016 to 31/10/2016

City of Bunbury

BVIC Trust Account

Reference


INV 5599824/5447134 83.12Nolan4409.1656-0107/10/2016 1,013.27 The Clifton & Grittleton Lodge

INV 5571594/5417000 245.64Midgley & Bartley INV 5575376/5421286 208.79Parker INV 5581135/5427337 122.82Kelly INV 5581135/5427338 104.40Kelly INV 5584026/5430394 104.40McKim INV 5586291/5432760 104.40Rich INV 5603981/5451479 122.82Grumley

4409.1673-0107/10/2016 128.16 The Lord Forrest Hotel

INV 5591059/5437840 128.16Lim4409.1682-0107/10/2016 455.00Rose Hotel

INV 5571587/5418221 341.25Kerr INV 5601811/5449251 113.75Woodcock

4409.1819-0107/10/2016 201.25 Bunbury Welcome Inn Pty Ltd

INV 5590454/5437145 105.00Refei INV 5604427/5451925 96.25Guard

4409.22-01 07/10/2016 2,219.66 Comfort Inn Admiral

INV 5553189/5397384 1,993.60Margan INV 5577425/5423408 105.91Sweeney INV 5588026/5434612 120.15McKinnon

4409.288-01 07/10/2016 346.50 Bunbury Motel

INV 5573301/5419048 155.75Lloyd INV 5592132/5438937 190.75Evans

4409.2891-0107/10/2016 113.75 Ocean Side Apartment

INV 5586257/5432724 113.75Webby4409.5275-0107/10/2016 198.00 Gecko Bike Hire

INV 5592923/5439729 41.25Devata INV 5592923/5439731 41.25Devata INV 5592923/5439732 41.25Devata INV 5592923/5439733 41.25Devata INV 5603367/5450868 16.50Thomas INV 5603367/5450869 16.50Thomas

4409.6192-0107/10/2016 100.62Herbies Shuttles

INV 5512850/5354445 43.75Bamkin INV 5588751/5435355 56.87Wallace

65


for Period

1/10/2016 to 31/10/2016

City of Bunbury

BVIC Trust Account

Reference


4410.1230-0111/10/2016 54.00 Nannup Lavender Farm

INV 050916 4.00Consignment Sales INV 090916 12.00Consignment Sales INV 120916 7.00Consignment Sales INV 220916 7.00Consignment Sales INV 250916 12.00Consignment Sales INV 290916 12.00Consignment Sales

4410.1803-0111/10/2016 12.00 WA Wildflower Guide

INV 240916 6.00Consignment Sales INV 290916 6.00Consignment Sales

4410.5140-0111/10/2016 60.00 Friends of Worsley

INV 210916 60.00Consignment Sales4410.5945-0111/10/2016 8,132.46South West Transit Group

INV 010916 196.60Consignment Sales INV 030916 224.00Consignment Sales INV 040916 207.20Consignment Sales INV 050916 87.66Consignment Sales INV 060916 243.50Consignment Sales INV 080916 173.20Consignment Sales INV 090916 409.50Consignment Sales INV 110916 43.40Consignment Sales INV 120916 542.60Consignment Sales INV 130916 292.40Consignment Sales INV 140916 740.50Consignment Sales INV 150916 144.30Consignment Sales INV 160916 294.20Consignment Sales INV 170916 85.70Consignment Sales INV 190916 519.50Consignment Sales INV 200916 212.80Consignment Sales INV 210916 215.50Consignment Sales INV 220916 402.70Consignment Sales INV 230916 208.00Consignment Sales INV 240916 620.00Consignment Sales INV 260916 442.90Consignment Sales INV 270916 581.70Consignment Sales INV 280916 404.40Consignment Sales INV 290916 554.50Consignment Sales INV 300916 285.70Consignment Sales

66


for Period

1/10/2016 to 31/10/2016

City of Bunbury

BVIC Trust Account

Reference


4410.6420-0111/10/2016 215.00Duyfken 1606 Replica Foundation


4410.693-01 11/10/2016 332.82 Erindale Farm Lavender

INV 050916 28.42Consignment Sales INV 070916 25.00Consignment Sales INV 090916 34.00Consignment Sales INV 100916 12.50Consignment Sales INV 120916 12.50Consignment Sales INV 130916 8.50Consignment Sales INV 140916 29.50Consignment Sales INV 150916 9.50Consignment Sales INV 160916 34.00Consignment Sales INV 170916 20.00Consignment Sales INV 180916 63.45Consignment Sales INV 190916 12.50Consignment Sales INV 240916 12.50Consignment Sales INV 200916 30.45Consignment Sales

4410.983-01 11/10/2016 15.56 Journey Jottings


4422.1033-0115/10/2016 522.43Discovery Parks - Koombana

INV 5552303/5396339 398.72Lawson INV 5626706/5475181 123.71Hiestand

4422.1245-0115/10/2016 293.70 Naturaliste Charters

INV 5620345/5468795 142.40Campbell INV 5626610/5475084 71.20Caterer INV 5631080/5480261 80.10Saito

4422.1281-0115/10/2016 201.25Ocean Drive Motel

INV 5620805/5469240 96.25Andersen INV 5621084/5469534 105.00Mapley

4422.1656-0115/10/2016 2,260.87 The Clifton & Grittleton Lodge

INV 5465820/5311504 614.10Starkie-Jardine INV 5465820/5311504 368.46Starkie-Jardine Payment 2 INV 5616385/5464583 122.82Wiegand INV 5616524/5464725 122.82Ladd INV 5618972/5467318 104.40Murray

67


for Period

1/10/2016 to 31/10/2016

City of Bunbury

BVIC Trust Account

Reference


INV 5620993/5469435 122.82Shoulder INV 5621168/5469621 145.07Serrano INV 5628320/5476986 195.80Yuill INV 5628863/5477552 113.92Carver INV 5628910/5477599 113.92Writschan INV 5635201/5484684 122.82Scott INV 5635133/5484625 113.92Geurts

4422.1668-0115/10/2016 218.05 Bayview Geographe Resort

INV 5613810/5461787 218.05Park & Cano4422.1673-0115/10/2016 249.20 The Lord Forrest Hotel

INV 5620439/5468889 249.20Cooke4422.1682-0115/10/2016 113.75Rose Hotel

INV 5630912/5480041 113.75Cullingworth4422.22-01 15/10/2016 267.00 Comfort Inn Admiral

INV 5616542/5464743 267.00Thevissen4422.2351-0115/10/2016 105.00 Nan's Kitchen Bed & Breakfast

INV 5608577/5456209 105.00Sutton4422.342-01 15/10/2016 142.40 Busselton Jetty Chalets

INV 5620679/5469111 142.40Darling4422.3875-0115/10/2016 113.75 Dunsborough Central Motel

INV 5626647/5475124 113.75Caterer4422.5275-0115/10/2016 41.25 Gecko Bike Hire

INV 5631071/5480230 24.75Wendlandt INV 5634267/5483775 16.50Chang

4422.6068-0115/10/2016 139.12Bunbury Seaview Apartments

INV 5612135/5459987 139.12Beeching4422.6162-0115/10/2016 204.70McLeod Tours - Margaret River

INV 5626158/5474606 204.70Wickman4422.6192-0115/10/2016 345.61Herbies Shuttles

INV 5491348/5333485 48.12Macartney-Snape INV 5562486/5407472 96.25Gardiner INV 5562486/5407473 96.25Gardiner INV 5566573/5411524 56.87Duncan INV 5296832/5146032 48.12Romour

4422.753-01 15/10/2016 112.00Four Seasons Holiday Resort

68


for Period

1/10/2016 to 31/10/2016

City of Bunbury

BVIC Trust Account

Reference


INV 5620113/5468524 112.00SExton4422.796-01 15/10/2016 224.00 Bunbury Glade Caravan Park

INV 5519110/5361011 112.00Draper INV 5519110/5361012 112.00Draper

4422.802-01 15/10/2016 293.70 Gloucester Motel

INV 5615877/5463992 293.70Robertson4447.1072-0131/10/2016 135.62 Lighthouse Beach Resort

INV 5649580/5500143 135.62Offerman4447.1281-0131/10/2016 86.62Ocean Drive Motel

INV 5647133/5497460 86.62Carman4447.1656-0131/10/2016 1,616.24 The Clifton & Grittleton Lodge

INV 5642988/5493046 113.92Bartlett INV 5643047/5493104 113.92Portsmouth INV 5645255/5495492 113.92Hughes INV 5649257/5499800 122.82Oats INV 5652617/5503295 113.92Hopkins INV 5652790/5503494 341.76Foster INV 5654844/5505716 122.82Millar INV 5655156/5506038 122.82Sheilds INV 5662952/5514382 204.70Osbourne INV 5663735/5515194 122.82Baldwinson INV 5663735/5515195 122.82Baldwinson

4447.1682-0131/10/2016 113.75Rose Hotel

INV 5640257/5490153 113.75Adams4447.288-01 31/10/2016 217.87 Bunbury Motel

INV 5664840/5516381 217.87Atwell4447.339-01 31/10/2016 178.00 Bushtucker Tours

INV 5643030/5493090 178.00Bartlett4447.3504-0131/10/2016 336.42 Mantra Bunbury

INV 5640517/5490428 177.11Hill INV 5647578/5498028 159.31Hussey

4447.616-01 31/10/2016 260.75 Dog Rock Motel Albany

INV 5634751/5484230 260.75Caterer4447.6413-0131/10/2016 113.75South West Tourist Services (SWTS)

INV 5625974/5474415 113.75Blanchard

69


for Period

1/10/2016 to 31/10/2016

City of Bunbury

BVIC Trust Account

Reference


4460.1230-0131/10/2016 29.00 Nannup Lavender Farm

INV 101016 2.00Consignment Sales INV 221016 7.00Consignment Sales INV 241016 8.00Consignment Sales INV 311016 12.00Consignment Sales

4460.1328-0131/10/2016 17.50Peppermint Lane Lodge

INV 311016 17.50Consignment Sales4460.1803-0131/10/2016 3.00 WA Wildflower Guide

INV 021016 3.00Consignment Sales4460.2404-0131/10/2016 12.00The National Gaelic Publications

INV 041016 12.00Consignment Sales4460.374-01 31/10/2016 45.00 Carole Hay


4460.582-01 31/10/2016 17.94 Department of Parks and Wildlife - Perth

INV 031016 17.94Consignment Sales4460.5945-0131/10/2016 9,254.80South West Transit Group

INV 011016 323.50Consignment Sales INV 041016 136.50Consignment Sales INV 051016 640.50Consignment Sales INV 071016 383.80Consignment Sales INV 081016 137.80Consignment Sales INV 091016 56.00Consignment Sales INV 101016 382.30Consignment Sales INV 111016 267.30Consignment Sales INV 121016 124.60Consignment Sales INV 131016 606.30Consignment Sales INV 141016 438.60Consignment Sales INV 151016 35.00Consignment Sales INV 161016 91.00Consignment Sales INV 171016 379.70Consignment Sales INV 181016 533.80Consignment Sales INV 191016 204.40Consignment Sales INV 201016 538.60Consignment Sales INV 211016 350.70Consignment Sales INV 221016 101.50Consignment Sales INV 231016 60.50Consignment Sales

70


for Period

1/10/2016 to 31/10/2016

City of Bunbury

BVIC Trust Account

Reference


INV 241016 791.20Consignment Sales INV 251016 436.90Consignment Sales INV 261016 313.30Consignment Sales INV 271016 377.20Consignment Sales INV 281016 465.90Consignment Sales INV 291016 301.00Consignment Sales INV 301016 56.00Consignment Sales INV 311016 720.90Consignment Sales

4460.693-01 31/10/2016 59.40 Erindale Farm Lavender

INV 041016 5.90Consignment Sales INV 101016 8.50Consignment Sales INV 111016 12.50Consignment Sales INV 311016 32.50Consignment Sales

4460.983-01 31/10/2016 32.28 Journey Jottings

INV 171016 14.43Consignment Sales INV 241016 5.95Consignment Sales INV 281016 11.90Consignment Sales

$32,269.06Total: EFT Payments

Total: $38,386.50BVIC Trust Account



D. RANSOM

MANAGER FINANCE

71


for Period

1/10/2016 to 31/10/2016

City of Bunbury

BHRC Municipal Account

Reference


4415.271-01 12/10/2016 46,485.90 Bunbury Harvey Regional Council

INV 111016 46,485.90Advance Account Recoup4418.136-01 21/10/2016 17,659.00 Australian Taxation Office

INV 060916 11,325.00 INV 200916 11,041.00

PAYG Tax for BHRC Staff for F/E 06/09/16 PAYG Tax for BHRC Staff - F/E 20/09/16Credit Note to Offset PAYG with Fuel Tax

4419.136-01 21/10/2016 2,176.00 Australian Taxation Office

38,885.27EFT Payments 4393.136-01 21/10/2016 Australian Taxation Office

GST 311016 38,885.27GST - September 2016

INV 300916 -4,707.00

INV 300916 2,176.00FBT Payable - Quarter Ending 30/09/2016 508,500.004420.271-01 13/10/2016 Bunbury Harvey Regional Council

INV 131016 508,500.00Advance Account Recoup 135,019.664442.271-01 31/10/2016 Bunbury Harvey Regional Council

INV 311016 Advance Account Recoup$748,725.83

135,019.66

Total: EFT Payments

Corporate Credit CardCorpcard 26/10/2016 Commonwealth Bank

INV 201016 120.40 INV 251016 43.50

Trafalgars - Farewell Lunch Coles - Office Supplies

163.90

Total: $748,889.73BHRC Municipal Account



D. RANSOM

MANAGER FINANCE

72


for Period

1/10/2016 to 31/10/2016

City of Bunbury

BHRC Advance Account

Reference


Cheque Payments 00014069 06/10/2016 581.32 Department of Social Services

INV 581.32PY01-06 Payroll Deduction00014070 11/10/2016 308.00 Bill Adams

INV 300916 308.00Councillor Meeting Attendance Fees - July to Sep 1600014071 11/10/2016 132.00 John Sabourne

INV 300916 132.00Councillor Meeting Attendance Fees - July to Sep 1600014072 11/10/2016 593.15 Telstra Corporation Ltd

INV 1193482051 593.15Mobile and Internet Charges - 07/9/16 to 06/10/1600014073 13/10/2016 0.00 Bankwest

00014074 13/10/2016 508,500.00 Bunbury Harvey Regional Council

INV 131016 508,500.00New Investment - Bankwest00014075 20/10/2016 191.45Petty Cash - Bunbury Harvey Regional Council

INV PETTY CASH 191.45Petty Cash00014076 26/10/2016 1,162.64 Department of Social Services

INV 581.32 INV 581.32

PY01-07 Payroll Deduction PY01-08 Payroll Deduction

00014077 26/10/2016 182.70 Elders Limited

INV BQ16717 182.70Feed Stock for Goat - Banksia Road00014078 26/10/2016 1,001.00Sidameneo No. 456 Pty Ltd

INV 104917CH 490.00Staff Vaccines INV 104918CH 511.00Staff Vaccinations

00014079 26/10/2016 24.99 Telstra Corporation Ltd

INV 3190891253/OCT16 24.99Internet Charges - October 201600014080 27/10/2016 154.10Petty Cash - Bunbury Harvey Regional Council

INV PETTY CASH 154.10Petty Cash00014081 31/10/2016 80,656.49City of Bunbury

INV OCT16 80,656.49Payroll Reimbursement for BHRC Staff - October 16$593,487.84Total: Cheque Payments

EFT Payments 4407.4773-0107/10/2016 462.00 Rhino Water Tanks & Liners Pty Ltd

INV 16331 462.00Service - Water Tank4411.1694-0131/10/2016 880.00 Thompson Surveying Consultants

N/A N/A Cancelled 0.00

73


for Period

1/10/2016 to 31/10/2016

City of Bunbury


Reference


INV I51705 880.00Field Survey - Stanley Road4411.1838-0131/10/2016 444.60 Synergy

INV 151927070/AUG16 444.60Electricity Charges - 02/08/16 to 29/09/164411.2323-0131/10/2016 755.00 The Tyre Place

INV 90281 65.00Vehicle Repairs - BY005D INV 90269 350.00Vehicle Repairs - BY170D INV 90241 340.00Vehicle Repairs - BY075D

4411.2605-0131/10/2016 198.00 Wren Oil

INV 27380 198.00Waste Oil Disposal4411.283-01 31/10/2016 230.16 Bunbury Machinery

INV H45531 230.16Parts for JCB Loader - BY075D4411.3513-0131/10/2016 392.29 Total Green Recycling

INV INV1893B 392.29Processing of eWaste container4411.3814-0131/10/2016 653.69 Transearth Auto Electrical & Aircon

INV 00462484 364.94Parts for CAT Loader - BY410J INV 00462480 165.00Degassing of disgarded refrigerators INV 00462467 123.75Degassing of disgarded refrigerators


INV 17463 274.00Compost Order Confirmation Books4411.419-01 31/10/2016 10,980.14City of Bunbury

INV 41005 1,534.19Monthly Lease Rental - Office at Old Railway INV 41206 276.35Electricity Charges - Office at BVIC INV 41181 156.20Collection of Dry Recyclables - September 2016 INV 41224 9,013.40Professional and Accounting Services - September16

4411.4296-0131/10/2016 12.45 ThinkWater Bunbury

INV N3592 12.45Retic Supplies - Banskia Road4411.4733-0131/10/2016 308.00 Councillor M F Cook

INV 300916 308.00Councillor Meeting Attendance Fees - July to Sep 164411.4769-0131/10/2016 264.00 Peter Francis Monagle

INV 300916 264.00Councillor Meeting Attendance Fees - July to Sep 164411.5236-0131/10/2016 198.00 Brandicoot

INV 15199 198.00Monthly Website Subscription Fee - October 20164411.5425-0131/10/2016 308.00 Councillor J De San Miguel

INV 300916 308.00Councillor Meeting Attendance Fees - July to Sep 16

74


for Period

1/10/2016 to 31/10/2016

City of Bunbury



572.00 No. Date Payee 4411.5611-01 31/10/2016 Councillor J M Jones

INV 300916 572.00Councillor Meeting Attendance Fees - July to Sep 164411.585-01 31/10/2016 27,075.60 Department of Environment Regulation

INV 031016 27,075.60Landfull Levy - July to September 2016 863.504411.6462-01 31/10/2016 Global Spill Control Pty Ltd

INV 60501 863.50Materials - Banksia Road 5,643.004432.1221-01 31/10/2016 LGISWA - Liability Scheme

INV 100-125926 5,643.00Liability Insurance Renewal - 2016/17 6,863.594432.1222-01 31/10/2016 LGISWA - Property Scheme

INV 100-126253 6,863.59Property Insurance Renewal - 2016/17 17,868.064432.1223-01 31/10/2016 LGISWA - Workcare Scheme

INV 100-126040 17,868.06Workcare Insurance Renewal - 2016/17 66.004432.1771-01 31/10/2016 Earth 2 Ocean Communications

INV 9535A 66.00Vehicle Repairs - BY005D 982.304432.1830-01 31/10/2016 West Australian Newspapers Limited

INV 1024953720160930 982.30Advertising 236.714432.1867-01 31/10/2016 Work Clobber - Bunbury

INV 91149 124.20Staff PPE INV 91230 112.51Staff PPE

300.004432.2021-01 31/10/2016 NetRegistry Pty Ltd

INV 9306726 300.00Premium Panel Hosting for Website - 08/10/16 to 08/10/17 1,228.004432.2323-01 31/10/2016 The Tyre Place

INV 90403 825.00Vehicle Repairs - BY620J INV 90425 100.00Vehicle Repairs - BY170D INV 90318 88.00Vehicle Repairs - BY075D INV 90362 215.00Vehicle Repairs - BY410J

1,178.104432.3513-01 31/10/2016 Total Green Recycling

INV 2067 1,178.10E-Waste Processing 315.504432.3814-01 31/10/2016 Transearth Auto Electrical & Aircon

INV 462503 165.00Degassing of Disgarded Refridgerators INV 462485 150.50Machinery Repairs - Bomag Compactor

4432.419-01 31/10/2016 1,534.19City of Bunbury

INV 41259 1,534.19Monthly Lease Rental - October 2016 297.004432.4208-01 31/10/2016 Seek Limited

75


for Period

1/10/2016 to 31/10/2016

City of Bunbury


Reference


INV 94751943 297.00Advertising - Waste Education Coordinator4432.4436-0131/10/2016 1,144.00 Wastech Engineering Pty Ltd

INV 631212 1,144.00Attend to Cardboard Baler - Stanley Road4432.4467-0131/10/2016 376.70Australind Medical Centre

INV 94437651126 186.70Employee Health Check INV 34343 190.00Staff Medical Examination Report

4432.5018-0131/10/2016 94.67Staples Australia Pty Limited

INV 9019373867 94.67Stationery4432.5099-0131/10/2016 3,157.00 Talis Consultants Pty Ltd

INV 14955 3,157.00Stanley Road Landfill Closure Plan - Workshop4432.527-01 31/10/2016 105.00Cross Security Services

INV 19480 105.00Alarm System Monitoring4432.5656-0131/10/2016 999.90 Richgro Garden Products & Amazon Soils

INV 281281 999.90Carry out Testing - Banksia Road4432.6086-0131/10/2016 250.47Hosepro South West Pty Ltd

INV 435 250.47Machinery Repairs - Bomag Compactor4432.6218-0131/10/2016 1,100.00Intuit Earth Pty Ltd

INV 64 1,100.00Attainment for Organic Certification for Compost4432.6418-0131/10/2016 1,098.00Australian Certified Organic Ltd

INV 1102810 1,098.00Annual Renewal Audit for Certification4432.6474-0131/10/2016 299.00TT Bunbury Pty Ltd

INV 27151 299.00Tools - Stanley Road4432.6480-0131/10/2016 1,299.10Covert Signs

INV 3080 1,299.10Design and Printing Bin Stickers4432.792-01 31/10/2016 5,060.00 GHD Pty Ltd

INV 610037749 5,060.00Ground Water Monitoring - Stanley Road$96,367.72Total: EFT Payments

Total: $689,855.56BHRC Advance Account

76

appendices - city of bunbury and minutes/archives … · 29 november 2016 appendix mtbn-1 ......

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