quarterly budget review statement december 2014

REVIEW STATEMENT

DECEMBER 2014

QUARTERLY BUDGET

Bega Valley Shire Council

Zingel Place

PO Box 492

Bega NSW 2550

Phone (02) 6499 2222

Fax (02) 6499 2200

[email protected] www.begavalley.nsw.gov.au

Table of Content

Page

Definitions 1

Responsible Accounting Officer Statement 3

Contracts 4

Consultancy & Legal Expenses 4

Reserves 5

Budget Review

Consolidated 7

By Fund

General 9

Plant 11

Waste 13

Water 15

Sewer 17

By Directorate

Community Relations and Leisure 19

Children Services 21

Community and Community Information 23

Community and Culture 25

Community Relations and Leisure 27

Leisure 29

Organisation Development and Governance 31

Organisation Development and Governance 33

Planning and Environment 35

Building and Health 37

Environmental 39

Planning and Environment 41

Planning 43

Strategy and Business Services 45

Business Growth 47

Business Services 49

Strategy 51

Strategy and Business 53

Transport and Utilities 55

Civil Assets 57

Emergency Services 59

Sewer Services 61

Transport and Utility Group 63

Transport Services 65

Waste Services 67

Water Services 69

Works 71

Definition

Definition of Terms in relation to this document

Term Definition

Rates Revenue derived by levying property owners based on the land value of the property as well as annual charge made against

each parcel of rateable land where the applicable service is available

Fees & Charges Revenue from a charge made in exchange for the provision of a specific good or service (eg user charge for water consumed)

Grants Operating grants that can be either tied to a specific function such as running of a childcare centre or united such as financial

assistance for running of local government

Other Revenue Other Revenue includes operating contributions that are non-reciprocal transfers to the local government, interest revenue

from investment of surplus fund and other income.

Lease Income Income received in exchange for the use of council owned or managed property

Attribution Revenue Attribution revenue is an internal charge against each activity within council to reflect the true cost of providing that service

Employee Costs Employee costs include salaries and wages paid, superannuation and workers compensation expenses as well as other costs

incurred as a result of employing staff. This item only includes employment costs in service delivery areas. Wages on asset

areas such as roads are reflected in other catagories of expenditure

Operating Costs Operating costs is the day to day costs incurred in the normal operations of council in service delivery on non-infrastructure

areas

Asset Maintenance Direct periodic cost incurred to keep an asset as close as possible to its original condition without extending its original life.

Asset Operations Expenses incurred in the general use of an asset

Interest Payments Interest charged by financial institutions on the outstanding balance of loan funds

Asset Depreciation This is the recognition of the consumption (or cost) of a portion of the useful life of an asset during the current year

Attribution Costs Internal charges against each activity within council to reflect the true cost of providing that service

Capital Grants Capital grants are funds provided by third parties (generally other levels of government) towards the cost of major asset

renewal or upgrades

1

Definition

Definition of Terms in relation to this document

Term Definition

Developer Conts Developer contributions are payments (in kind or cash) provided by developers to help defray the additional infrastructure

costs being incurred by council as the result of land development

Other Capital Conts Capital contributions are funds provided by third parties towards the cost of major asset renewal or upgrades

Asset Sales The sale of council assets no longer required for the operations of council.

Land Sales The sale of land owned by council but surplus to its needs.

Reserves Tfr From A transfer from reserves is utilising funds quarantined during prior periods to be used in the current budget period

Loan Proceeds Loan proceeds are the initial borrowings from a financial institution to assist in funding particular planned projects within the

current budget period

Depreciation Cashflow This is the reversal of the depreciation expensed in the operating budget (not a cash item)

Asset Renewals Expenditure on an existing asset which returns the service potential of the life of the asset to its original state.

Asset Upgrade/New Infrastructure upgrade/new is expenditure used to create new assets or to increase the capacity of existing assets beyond

their original service potential and/or life of the asset

Asset Purchases The purchase of a resource to be used for the operations of council, and expected to provide a benefit for a period greater

than one year.

Principal Repayments This is the amount being repaid to the lender to reduce the amount owing for funds borrowed

Reserves Tfr To This is placing current year funds aside for use in future financial years

2

Summary

Statement of Responsible Accounting Officer

Lucas Scarpin

Responsible Accounting Officer

Date : 25-03-2015

The following statement is made in accordance with clause 203(2) of the Local Government (General) Regulations 2005

It is my opinion that the Quarterly Budget Review Statement for Bega Valley Shire Council for the quarter ended December indicates that Council's

projected financial position at 30th June 2015 will be satisfactory, having regard to the projected estimates of income and expenditure and the

original budgeted income and expenditure.

3

RESERVES

Restricted Cash and Investments to be used for specific purpose as outlined below

Opening Balance Transfer To Transfer From Closing Balance

General 14,127,958 2,235,840 (7,697,452) 8,666,346

Internal 9,625,913 1,594,840 (5,379,970) 5,707,345

Airport 10,003 159,520 169,523

Animal Control 32,106 32,106

Children Services 926,864 (73,585) 853,279

Committee Funds 614,845 614,845

Community Projects 387,866 (50,000) 337,866

Election 92,890 55,000 147,890

Employee Leave Entitlement 1,928,429 (250,000) 1,678,429

Environmental 452,569 170,000 (601,070) 21,499

Information Technology 377,000 377,000

Infrastructure 474,546 268,320 742,866

Operational Examination Contigency 130,500 130,500

Property Development 2,818,355 756,000 (3,500,000) 74,355

Recreation 952,614 (611,425) 341,189

Stormwater Management [Annual Charge]

Tourism 345,258 186,000 (345,260) 185,998

Unspent Grant [Council Contribution] 82,069 (82,069)

External 4,502,044 641,000 (2,317,482) 2,959,003

Other Contribution - Tathra Estate 41,000 41,000

S94 - Carparking 938,606 938,606

S94 - Community Facilities 57,700 (57,700)

S94 - Land Acquisitions 12,820 (12,820)

S94 - Open Space and Recreation 372,346 89,740 (89,740) 372,346

S94 - Plan Administration 6,400 (6,400)

S94 - Roads 300,664 448,700 (448,700) 300,664

S94 - Streetscapes 25,640 (25,640)

Unspent Grants 797,669 (797,669)

Unspent Loans 2,051,760 (745,373) 1,306,387

Plant 555,226 65,900 621,126

Internal 555,226 65,900 621,126

Plant Replacement 555,226 65,900 621,126

Waste 5,111,351 365,000 (515,000) 4,961,351

Internal 342,762 365,000 707,762

Waste [Other] 342,762 365,000 707,762

External 4,768,589 (515,000) 4,253,589

Waste [Domestic] 4,768,589 (515,000) 4,253,589

Water 16,796,000 (1,972,000) 14,824,000

Internal 8,947,863 (1,972,000) 6,975,863

Employee Leave Entitlement 100,000 100,000

Infrastructure 8,847,863 (1,972,000) 6,875,863

External 5,099,274 5,099,274

S64 - Water Headworks 5,099,274 5,099,274

Unrestricted 2,748,863 2,748,863

Water [Unrestricted Cash] 2,748,863 2,748,863

4

RESERVES

Restricted Cash and Investments to be used for specific purpose as outlined below

Sewer 15,200,000 782,000 15,982,000

Internal 7,890,116 782,000 8,672,116

Employee Leave Entitlement 100,040 100,040

Infrastructure 7,540,279 782,000 8,322,279

Loan Repayments 51,247 51,247

Sinking Fund 198,550 198,550

External 3,254,950 3,254,950

S64 - Sewer Headworks 3,254,950 3,254,950

Unrestricted 4,054,934 4,054,934

Sewer [Unrestricted Cash] 4,054,934 4,054,934

Grand Total 51,790,534 3,448,740 (10,184,452) 45,054,822

5

Contracts

Contracts entered into for December Quarter

Contractor Contract DetailsAmount of

ConsiderationStart Date

Duration of

ContractBudgeted

Grant Dowdle Building Pty Design and construct Bega Depot buildings $753,820 (incl GST) 01/11/2014 28 weeks Yes

GPM Constructions Reconstruct Wonboyn boat ramp & jetty $361,783 (incl GST) 01/12/2014 Till 31/03/2015 Yes

NSW Water Solutions Merimbula Effluent Management EIS $277,000 (excl GST) 12 months Yes

Cardno Merimbula Lake Flood Studies $109,751(incl GST) 2015 2 years (approx) Yes

Notes:

1. Minimum reporting level is 1% of estimated income from continuing operations of Council or $50,000 whichever is lesser.

2. Contracts listed are those entered into during the quarter being reported and exclude contractors on Council's Preferred Supplier list

3. Contracts for employment are not required to be included

Consultancy & Legal Expenses

Consultancy & Legal Expenses Overview for December Quarter

Expense YTD Expense Budgeted

Consultancy $32,147 Y

Legal Fees $213,169 Y

Definition of a consultant:

A consultant is a person or organisation engaged under contract on a temporary basis to provide recommendations or high level specialist or

professional advice to assist decision making by management. Generally it is the advisory nature of the work that differentiates a consultant from

other contractors

6

Bega Valley Shire Council [All Funds]

45% 5%

2015 Budget Revision 2015 2015 2015 Actuals as %

Original September December March June Revised YTD YTD of Revised

Budget Quarter Quarter Quarter Quarter Budget Budget Actuals Budget

Operating Budget

Rates 44,770,000 44,770,000 44,770,000 44,777,907 100%

Fees & Charges 21,665,260 (107,840) 383,600 21,941,020 10,135,730 9,633,304 44%

Grants 13,776,615 45,280 (91,020) 13,730,875 6,865,434 7,439,036 54%

Other Revenues 2,899,040 24,100 148,200 3,071,340 1,535,670 1,335,989 43%

Lease Income 256,000 510 114,920 371,430 185,712 224,062 60%

Attribution Revenue 16,550,000 16,550,000 8,274,990 8,339,483 50%

Total Revenue 99,916,915 (37,950) 555,700 100,434,665 71,767,536 71,749,781 71%

Employment Costs 21,795,910 (142,520) 270,000 21,923,390 10,961,712 10,926,994 50%

Operating Costs 15,345,985 672,055 465,407 16,483,447 8,695,228 7,655,898 46%

Asset Maintenance 11,507,850 (76,781) (19,000) 11,412,069 5,706,048 5,358,920 47%

Asset Operations 14,599,800 14,275 19,000 14,633,075 7,316,538 6,354,820 43%

Interest Payments 2,178,000 2,178,000 1,089,000 818,143 38%

Asset Depreciation

Attribution Costs 12,400,000 12,400,000 6,199,962 6,200,000 50%

Total Expenses 77,827,545 467,029 735,407 79,029,981 39,968,488 37,314,776 47%

Operating Surplus/ (Deficit) 22,089,370 (504,979) (179,707) 21,404,684 31,799,048 34,435,006 161%

Capital Budget

Capital Grants 1,893,000 1,419,782 249,000 3,561,782 1,780,890 1,775,526 50%

Developer Conts 3,215,000 3,215,000 1,607,496 645,513 20%

Other Capital Conts 18,000 18,000 8,994 140,564 781%

Asset Sales 1,770,000 292,000 2,062,000 1,030,998 1,208,107 59%

Land Sales 264,000 264,000 132,000 100,000 38%

Reserves Tfr From 3,628,650 1,977,364 4,578,438 10,184,452 5,092,290 0%

Loan Proceeds 3,170,000 3,170,000 1,585,002 0%

Depreciation Cashflow

Total Receipts 13,940,650 3,689,146 4,845,438 22,475,234 11,237,670 3,869,709 17%

Asset Renewals 16,157,000 2,095,065 (542,362) 17,709,703 8,854,890 5,102,170 29%

Asset Upgrade/New 10,681,000 797,102 4,525,373 16,003,475 8,001,738 4,360,556 27%

Asset Purchases 3,782,000 3,782,000 1,891,002 2,307,654 61%

Principal Repayments 2,868,000 2,868,000 1,433,988 1,590,008 55%

Reserves Tfr To 2,542,020 292,000 682,720 3,516,740 1,758,252 0%

Total Payments 36,030,020 3,184,167 4,665,731 43,879,918 21,939,870 13,360,388 30%

Capital Surplus/ (Deficit) (22,089,370) 504,979 179,707 (21,404,684) (10,702,200) (9,490,679) 44%

SURPLUS/(DEFICIT) 21,096,848 24,944,327

General Revenue Funding

Overall Surplus/(Deficit) 21,096,848 24,944,327

Note1 Internal transactions have not been eliminated from this report

COMMENTARYCouncil is in sound financial position and tracking well compared to estimates. There are few budget revisions made in this quarter that are detailed in Function

level of this budget review document

Rates Coverage Ratio Debt Service Ratio

7

Bega Valley Shire Council [All Funds]

11%

Directorate Grants $ Fees $ Gen Rev $ Health

Community, Relations and Leisure 1,680,094 1,061,534 4,009,086

Organisation Development and Governance 1,969,513

Planning and Environment 240,697 1,099,720 1,415,424

Strategy and Business Services 2,860,808 76,692

Transport and Utilities 4,432,963 7,395,358 3,173,674

Funding

% Funded by Grants

-

20,000,000

40,000,000

60,000,000

80,000,000

100,000,000

120,000,000

Overall Expense Progress

Employment Cost Operating Cost Capital Cost Actual

-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

Monthly Expense Progress


-

20,000,000

40,000,000

60,000,000

80,000,000

100,000,000

120,000,000

Overall Income Progress

Rates Income Operating Income Capital Income Actual

-

10,000,000

20,000,000

30,000,000

40,000,000

50,000,000

60,000,000

Monthly Income Progress


8

Bega Valley Shire Council [General Fund]

36% 4%




Operating Budget

Rates 20,615,000 20,615,000 20,615,000 20,574,562 100%

Fees & Charges 5,578,260 (107,840) 18,600 5,489,020 2,744,538 2,568,442 47%

Grants 13,332,615 45,280 (91,020) 13,286,875 6,643,434 7,009,283 53%

Other Revenues 1,477,040 24,100 148,200 1,649,340 824,664 1,010,391 61%

Lease Income 255,000 510 114,920 370,430 185,214 207,720 56%


Total Revenue 57,807,915 (37,950) 190,700 57,960,665 39,287,840 39,709,881 69%


Operating Costs 9,675,985 672,055 463,407 10,811,447 5,719,726 5,491,433 51%


Asset Operations 4,178,800 14,275 19,000 4,212,075 2,106,042 1,900,388 45%

Interest Payments 742,000 742,000 371,004 338,729 46%

Asset Depreciation


Total Expenses 47,133,445 467,029 735,407 48,335,881 24,481,954 24,127,400 50%

Operating Surplus/ (Deficit) 10,674,470 (504,979) (544,707) 9,624,784 14,805,886 15,582,482 162%

Capital Budget

Capital Grants 1,893,000 1,419,782 249,000 3,561,782 1,780,890 1,775,526 50%

Developer Conts 641,000 641,000 320,496 242,917 38%


Asset Sales 292,000 292,000 145,998 292,000 100%

Land Sales 264,000 264,000 132,000 100,000 38%

Reserves Tfr From 1,141,650 1,977,364 4,578,438 7,697,452 3,848,790 0%

Loan Proceeds 3,170,000 3,170,000 1,585,002 0%


Total Receipts 7,109,650 3,689,146 4,845,438 15,644,234 7,822,170 2,428,443 16%

Asset Renewals 11,668,000 2,095,065 (542,362) 13,220,703 6,610,386 3,550,526 27%

Asset Upgrade/New 2,579,000 797,102 4,525,373 7,901,475 3,950,742 3,117,407 39%

Asset Purchases 90,000 90,000 45,000 287,700 320%

Principal Repayments 1,753,000 1,753,000 876,492 933,279 53%

Reserves Tfr To 1,694,120 292,000 317,720 2,303,840 1,151,868 0%

Total Payments 17,784,120 3,184,167 4,300,731 25,269,018 12,634,488 7,888,913 31%

Capital Surplus/ (Deficit) (10,674,470) 504,979 544,707 (9,624,784) (4,812,318) (5,460,470) 57%

SURPLUS/(DEFICIT) 9,993,568 10,122,012




COMMENTARYGeneral Fund budget remains on track during end of the quarter. Main movements in General Fund relates to revoting of Civic Centre project funded through

previously restricted asset at Year End. Other items being Fitout of Bega Office following the restructure, adjustments to emergency services levy and revoting of

enviornmental projects, most of them funded through reserve transfers.

Also movements in employment cost were due to unbudgeted employee leave entitlements paid out during the year for leaving staff funded out of restricted

assets.

You'll notice that there are no actuals against the Reserve Transfer lines, this is due to the reserves transfers not been finalised.


9

Bega Valley Shire Council [General Fund]

18%% Funded by Grants

- 10,000,000 20,000,000 30,000,000 40,000,000 50,000,000 60,000,000 70,000,000



- 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000



- 10,000,000 20,000,000 30,000,000 40,000,000 50,000,000 60,000,000 70,000,000



-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000



10

Bega Valley Shire Council [Plant Fund]

0% 0%




Operating Budget

Rates

Fees & Charges 6,782,000 6,782,000 3,391,002 2,905,045 43%

Grants

Other Revenues 280,484

Lease Income

Attribution Revenue

Total Revenue 6,782,000 6,782,000 3,391,002 3,185,529 47%

Employment Costs 223,100 223,100 111,552 73,340 33%

Operating Costs 151,832

Asset Maintenance

Asset Operations 4,239,000 4,239,000 2,119,500 1,835,584 43%

Interest Payments

Asset Depreciation

Attribution Costs 332,000 332,000 166,002 166,000 50%

Total Expenses 4,794,100 4,794,100 2,397,054 2,226,757 46%

Operating Surplus/ (Deficit) 1,987,900 1,987,900 993,948 958,772 48%

Capital Budget

Capital Grants

Developer Conts

Other Capital Conts

Asset Sales 1,770,000 1,770,000 885,000 916,107 52%

Land Sales

Reserves Tfr From

Loan Proceeds


Total Receipts 1,770,000 1,770,000 885,000 916,107 52%

Asset Renewals

Asset Upgrade/New

Asset Purchases 3,692,000 3,692,000 1,846,002 1,806,417 49%

Principal Repayments

Reserves Tfr To 65,900 65,900 32,952 0%

Total Payments 3,757,900 3,757,900 1,878,954 1,806,417 48%

Capital Surplus/ (Deficit) (1,987,900) (1,987,900) (993,954) (890,310) 45%

SURPLUS/(DEFICIT) (6) 68,462


Overall Surplus/(Deficit) (6) 68,462


COMMENTARYPlant Fund budget remains well under its estimates and no revision required for the quarter.


11

Bega Valley Shire Council [Plant Fund]


-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000



- 200,000 400,000 600,000 800,000

1,000,000 1,200,000 1,400,000



-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000



-

200,000

400,000

600,000

800,000

1,000,000

1,200,000



12

Bega Valley Shire Council [Waste Fund]

79% 0%




Operating Budget

Rates 7,238,000 7,238,000 7,238,000 7,298,651 101%

Fees & Charges 1,200,000 365,000 1,565,000 782,436 893,746 57%

Grants 180,000 180,000 90,000 157,182 87%

Other Revenues 185,000 185,000 92,502 8,968 5%

Lease Income 1,000 1,000 498 706 71%

Attribution Revenue

Total Revenue 8,804,000 365,000 9,169,000 8,203,436 8,359,253 91%


Operating Costs 3,387,000 3,387,000 1,714,996 1,237,012 37%

Asset Maintenance 2,498,000 2,498,000 1,249,002 1,053,530 42%

Asset Operations 7,006


Asset Depreciation


Total Expenses 7,092,000 7,092,000 3,567,496 2,871,236 40%

Operating Surplus/ (Deficit) 1,712,000 365,000 2,077,000 4,635,940 5,488,017 264%

Capital Budget

Capital Grants

Developer Conts

Other Capital Conts

Asset Sales

Land Sales

Reserves Tfr From 515,000 515,000 257,502 0%

Loan Proceeds


Total Receipts 515,000 515,000 257,502 0%

Asset Renewals 292,892

Asset Upgrade/New 2,215,000 2,215,000 1,107,498 118,177 5%

Asset Purchases

Principal Repayments 12,000 12,000 6,000 12,290 102%

Reserves Tfr To 365,000 365,000 182,430 0%

Total Payments 2,227,000 365,000 2,592,000 1,295,928 423,358 16%

Capital Surplus/ (Deficit) (1,712,000) (365,000) (2,077,000) (1,038,426) (423,358) 20%

SURPLUS/(DEFICIT) 3,597,514 5,064,659




COMMENTARYWaste Fund is tracking well compared to its estimates. There is a positive variance due to increase in gate income at the waste facilites across council. This has

been restricted to fund future waste capital program.


13

Bega Valley Shire Council [Waste Fund]


-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000



-

200,000

400,000

600,000

800,000

1,000,000



-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000



(2,000,000)

-

2,000,000

4,000,000

6,000,000

8,000,000



14

Bega Valley Shire Council [Water Fund]

27% 0%




Operating Budget

Rates 2,854,000 2,854,000 2,854,000 2,863,589 100%

Fees & Charges 6,777,000 6,777,000 2,726,798 2,626,739 39%

Grants 141,000 141,000 70,500 145,365 103%

Other Revenues 623,000 623,000 311,502 18,952 3%

Lease Income 15,636

Attribution Revenue

Total Revenue 10,395,000 10,395,000 5,962,800 5,670,281 55%


Operating Costs 1,259,000 1,259,000 656,502 481,182 38%

Asset Maintenance 1,553,000 1,553,000 776,502 794,114 51%

Asset Operations 1,311,000 1,311,000 655,500 828,431 63%

Interest Payments

Asset Depreciation


Total Expenses 7,316,000 7,316,000 3,684,996 3,702,610 51%

Operating Surplus/ (Deficit) 3,079,000 3,079,000 2,277,804 1,967,671 64%

Capital Budget

Capital Grants

Developer Conts 988,000 988,000 493,998 179,955 18%

Other Capital Conts

Asset Sales

Land Sales

Reserves Tfr From 1,972,000 988,000 2,960,000 1,479,798 0%

Loan Proceeds


Total Receipts 2,960,000 988,000 3,948,000 1,973,796 179,955 5%

Asset Renewals 2,459,000 2,459,000 1,229,502 767,497 31%


Asset Purchases 5,120


Reserves Tfr To 988,000 988,000 493,800 0%

Total Payments 6,039,000 988,000 7,027,000 3,513,300 1,065,989 15%

Capital Surplus/ (Deficit) (3,079,000) (3,079,000) (1,539,504) (886,034) 29%

SURPLUS/(DEFICIT) 738,300 1,081,637


Overall Surplus/(Deficit) 738,300 1,081,637


COMMENTARYWater Fund remains on track with no variances to report for the quarter. There are is an issue with the developers contribution being well under budget, this is

due to the financial model used in the Strategic Business Plans, which will be revised and reported in the following quarter.


15

Bega Valley Shire Council [Water Fund]


-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000



-

200,000

400,000

600,000

800,000

1,000,000

1,200,000



-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000



- 500,000

1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000



16

Bega Valley Shire Council [Sewer Fund]

87% 16%




Operating Budget

Rates 14,063,000 14,063,000 14,063,000 14,041,105 100%

Fees & Charges 1,328,000 1,328,000 490,956 639,333 48%

Grants 123,000 123,000 61,500 127,206 103%

Other Revenues 614,000 614,000 307,002 17,193 3%

Lease Income

Attribution Revenue

Total Revenue 16,128,000 16,128,000 14,922,458 14,824,836 92%


Operating Costs 1,024,000 1,024,000 603,002 294,438 29%



Interest Payments 1,429,000 1,429,000 714,498 476,548 33%

Asset Depreciation


Total Expenses 11,492,000 11,492,000 5,836,988 4,386,773 38%


Capital Budget

Capital Grants

Developer Conts 1,586,000 1,586,000 793,002 222,641 14%

Other Capital Conts 122,564

Asset Sales

Land Sales

Reserves Tfr From 1,586,000 1,586,000 792,684 0%

Loan Proceeds


Total Receipts 1,586,000 1,586,000 3,172,000 1,585,686 345,205 11%

Asset Renewals 2,030,000 2,030,000 1,015,002 491,256 24%




Reserves Tfr To 782,000 1,586,000 2,368,000 1,183,686 0%

Total Payments 6,222,000 1,586,000 7,808,000 3,903,684 2,175,712 28%

Capital Surplus/ (Deficit) (4,636,000) (4,636,000) (2,317,998) (1,830,507) 39%

SURPLUS/(DEFICIT) 6,767,472 8,607,557




COMMENTARYSewer Fund remains on track with no variances to report for the quarter. There are is an issue with the developers contribution being well under budget, this is

due to the financial model used in the Strategic Business Plans, which will be revised and reported in the following quarter.


17

Bega Valley Shire Council [Sewer Fund]


- 2,000,000 4,000,000 6,000,000 8,000,000

10,000,000 12,000,000 14,000,000



- 200,000 400,000 600,000 800,000

1,000,000 1,200,000 1,400,000



-

5,000,000

10,000,000

15,000,000

20,000,000



(5,000,000)

-

5,000,000

10,000,000

15,000,000

20,000,000



18

Group | Community, Relations and Leisure

30%




Operating Budget

Rates 1,082,400 1,082,400 1,082,400 541,200 50%

Fees & Charges 2,760,655 (107,840) 33,000 2,685,815 1,342,920 1,061,534 40%

Grants 2,495,245 117,710 2,612,955 1,306,470 1,380,094 53%

Other Revenues 94,540 3,100 18,000 115,640 57,810 64,733 56%

Lease Income 178,000 510 8,000 186,510 93,258 123,577 66%

Attribution Revenue 1,350,000 1,350,000 675,000 675,000 50%

Total Revenue 7,960,840 13,480 59,000 8,033,320 4,557,858 3,846,138 48%

Employment Costs 5,989,665 85,960 20,000 6,095,625 3,047,814 3,080,922 51%

Operating Costs 2,264,485 274,470 2,538,955 1,269,468 850,545 33%

Asset Maintenance 619,850 15,050 634,900 317,448 320,626 51%

Asset Operations 1,478,800 14,275 1,493,075 746,550 767,080 51%


Asset Depreciation

Attribution Costs 1,622,000 1,622,000 810,966 811,000 50%

Total Expenses 12,219,800 389,755 20,000 12,629,555 6,314,748 5,909,621 47%

Operating Surplus/ (Deficit) (4,258,960) (376,275) 39,000 (4,596,235) (1,756,890) (2,063,483) 45%

Capital Budget

Capital Grants 300,000 300,000 150,000 300,000 100%

Developer Conts


Asset Sales

Land Sales

Reserves Tfr From 220,830 1,156,828 4,145,373 5,523,031 2,761,482 0%

Loan Proceeds


Total Receipts 520,830 1,156,828 4,153,373 5,831,031 2,915,478 308,000 5%

Asset Renewals 1,592,000 518,005 (277,000) 1,833,005 916,578 342,054 19%

Asset Upgrade/New 583,000 343,207 4,145,373 5,071,580 2,535,792 1,671,473 33%

Asset Purchases 90,000 90,000 45,000 65,076 72%


Reserves Tfr To 68,000 68,000 33,996 0%

Total Payments 2,519,000 861,212 3,936,373 7,316,585 3,658,362 2,253,604 31%

Capital Surplus/ (Deficit) (1,998,170) 295,616 217,000 (1,485,554) (742,884) (1,945,604) 131%

SURPLUS/(DEFICIT) (6,257,130) (80,659) 256,000 (6,081,789) (2,499,774) (4,009,086)

General Revenue Funding (6,257,130) (80,659) 256,000 (6,081,789) (2,499,774) (4,009,086) 66%

Overall Surplus/(Deficit)


COMMENTARYCommunity, Relations and Leisure budget remains on track during end of the quarter. Main movements in the group relates to revoting of Civic Centre project,

funded through previosly restricted asset as Year End.

% Funded by Gen Revenue $ Funded by Gen Revenue 6,081,789

19

Group Manager | Anthony Basford

13%

Functions Grants $ Fees $ Gen Rev $ Health

Children Services 904,745 410,463 48,608

Communications and Community Information 13,363 879,936

Community and Culture 475,349 186,402 2,268,734

Community, Relations and Leisure 270 136,656

Leisure 300,000 451,036 675,152

Funding

% Funded by Grants

-

5,000,000

10,000,000

15,000,000

20,000,000



-

500,000

1,000,000

1,500,000

2,000,000



-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000



-

500,000

1,000,000

1,500,000

2,000,000



20

Function | Children Services

10%




Operating Budget

Rates

Fees & Charges 1,258,655 (107,840) 1,150,815 575,418 410,463 36%

Grants 1,089,545 100,210 1,189,755 594,870 904,745 76%

Other Revenues 35,540 35,540 17,766 2,351 7%

Lease Income

Attribution Revenue

Total Revenue 2,383,740 (7,630) 2,376,110 1,188,054 1,317,558 55%

Employment Costs 1,937,955 5,275 1,943,230 971,622 983,811 51%

Operating Costs 286,885 5,060 291,945 145,962 112,813 39%

Asset Maintenance 146,850 (2,950) 143,900 71,946 100,074 70%

Asset Operations 59,800 33,000 92,800 46,404 38,469 41%

Interest Payments

Asset Depreciation


Total Expenses 2,693,490 40,385 2,733,875 1,366,932 1,366,166 50%

Operating Surplus/ (Deficit) (309,750) (48,015) (357,765) (178,878) (48,608) 14%

Capital Budget

Capital Grants

Developer Conts

Other Capital Conts

Asset Sales

Land Sales

Reserves Tfr From 47,750 25,835 73,585 36,792 0%

Loan Proceeds


Total Receipts 47,750 25,835 73,585 36,792 0%

Asset Renewals

Asset Upgrade/New

Asset Purchases


Reserves Tfr To

Total Payments

Capital Surplus/ (Deficit) 47,750 25,835 73,585 36,792 0%

SURPLUS/(DEFICIT) (262,000) (22,180) (284,180) (142,086) (48,608)

General Revenue Funding (262,000) (22,180) (284,180) (142,086) (48,608) 17%

Overall Surplus/(Deficit) 0

* Internal transactions have not been eliminated from this report

COMMENTARYChildren Services tracking well within the estimates and no variances to report for the quarter. There is a variance in actuals vs budget between Fees and Grants

that is due to change of funding streams during the year. We will make variances in following quarter when a realistic estimate is provided.

% Funded by Gen Revenue $ Funded by Gen Revenue 284,180

21


44%

Funding

Service Area Grants $ Fees $ Gen Rev $ Health Revotes Amount $

Bandara Childcare 391,882 211,972 31,109

Eden Childcare 243,504 159,537 56,843

Eden Preschool 186,672 20,519

Sapphire Mobile Preschool 82,686 18,435

* Above Figures show Actual $

Reserve Name Opening $ Tfr To Tfr From Closing $

71010.7000.7011Children Services General [Bandara] 182,256 182,256

71010.7000.7012Children Services ELE [Bandara] 111,481 111,481

71010.7000.7013Children Services Maintenance [Bandara] 20,000 (16,065) 3,935

71010.7000.7014Children Services Maintenance [Eden CC] 14,000 (10,200) 3,800

71010.7000.7015Children Services General [Eden CC] 164,588 164,588

71010.7000.7016Children Services ELE [Eden CC] 74,635 74,635

71010.7000.7017Children Services General [Eden PS] 240,684 (32,820) 207,864

71010.7000.7018Children Services Maintenance [Eden PS] 4,000 4,000

71010.7000.7019Children Services Maintenance [Sapphire] 6,417 6,417

71010.7000.7020Children Services General [Sapphire] 108,803 (14,500) 94,303

% Funded by Grants

- 50,000

100,000 150,000 200,000 250,000 300,000 350,000



-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000



- 50,000

100,000 150,000 200,000 250,000 300,000 350,000



-

500,000

1,000,000

1,500,000

2,000,000

2,500,000



-

50,000

100,000

150,000

200,000

250,000

300,000

350,000



22

Function | Communications and Community Information

49%




Operating Budget

Rates 185,600 185,600 185,600 92,800 50%

Fees & Charges 48,000 (27,000) 21,000 10,500 13,363 64%

Grants 111,000 111,000 55,500 0%

Other Revenues 43,000 18,000 61,000 30,498 40,252 66%

Lease Income


Total Revenue 1,484,600 (9,000) 1,475,600 830,600 694,915 47%

Employment Costs 1,832,150 (70,000) 1,762,150 881,076 833,966 47%

Operating Costs 360,000 108,565 468,565 234,294 182,429 39%

Asset Maintenance 26,000 26,000 13,002 11,108 43%

Asset Operations 23,000 23,000 11,502 16,524 72%


Asset Depreciation


Total Expenses 3,074,150 38,565 3,112,715 1,556,364 1,434,774 46%

Operating Surplus/ (Deficit) (1,589,550) (38,565) (9,000) (1,637,115) (725,764) (739,859) 45%

Capital Budget

Capital Grants

Developer Conts

Other Capital Conts

Asset Sales

Land Sales


Loan Proceeds


Total Receipts 308,350 308,350 154,176 0%

Asset Renewals

Asset Upgrade/New 199,787 199,787 99,894 0%

Asset Purchases 90,000 90,000 45,000 65,076 72%


Reserves Tfr To

Total Payments 199,000 199,787 398,787 199,392 140,076 35%

Capital Surplus/ (Deficit) (199,000) 108,563 (90,437) (45,216) (140,076) 155%

SURPLUS/(DEFICIT) (1,788,550) 69,998 (9,000) (1,727,552) (770,980) (879,936)

General Revenue Funding (1,788,550) 69,998 (9,000) (1,727,552) (770,980) (879,936) 51%



COMMENTARYCommunications and Community Information function is tracking well within the estimates. Revisions for the quarter are drop in Administration Fees & Charges

and increase in other revenues due to additional contribution from University of Wollongong towards Library


23


3%

Funding


Communication 1,940 49,213 LIBRARY - BEGA LOVES2READ GRAN 155

Contact Centre 3,988 132,309 LIBRARY - ROARING TO READ 362

Library 7,436 698,413 LIBRARY LOCAL PRIORITY GRANT 44,305

LIBRARY DISABILITY & GEOGRAPHIC 57,942

LIBRARY - SCIENCE IGNITE 573

TELSTRA TECH SAVVY SENIORS 5,226

LIBRARY CAPITAL FOR FITOUT TUR 199,787



% Funded by Grants

-

50,000

100,000

150,000

200,000

250,000

300,000



-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000



-

50,000

100,000

150,000

200,000

250,000

300,000



- 200,000 400,000 600,000 800,000

1,000,000 1,200,000 1,400,000 1,600,000



(50,000)

-

50,000

100,000

150,000

200,000

250,000

300,000

350,000



24

Function | Community and Culture

17%




Operating Budget

Rates 207,600 207,600 207,600 103,800 50%

Fees & Charges 380,000 380,000 190,002 186,402 49%

Grants 1,294,700 17,500 1,312,200 656,100 475,349 36%

Other Revenues 16,000 3,100 19,100 9,546 22,029 115%

Lease Income 73,000 510 (43,000) 30,510 15,264 19,818 65%

Attribution Revenue

Total Revenue 1,971,300 21,110 (43,000) 1,949,410 1,078,512 807,398 41%

Employment Costs 1,208,560 20,205 1,228,765 614,382 590,307 48%

Operating Costs 1,215,800 160,845 1,376,645 688,314 483,916 35%




Asset Depreciation


Total Expenses 2,970,360 237,050 3,207,410 1,603,692 1,336,018 42%

Operating Surplus/ (Deficit) (999,060) (215,940) (43,000) (1,258,000) (525,180) (528,620) 42%

Capital Budget

Capital Grants

Developer Conts

Other Capital Conts

Asset Sales

Land Sales

Reserves Tfr From 159,943 4,145,373 4,305,316 2,152,626 0%

Loan Proceeds


Total Receipts 159,943 4,145,373 4,305,316 2,152,626 0%


Asset Upgrade/New 4,145,373 4,145,373 2,072,688 1,603,086 39%

Asset Purchases


Reserves Tfr To

Total Payments 145,000 4,145,373 4,290,373 2,145,186 1,740,114 41%

Capital Surplus/ (Deficit) (145,000) 159,943 14,943 7,440 (1,740,114) (11645%)

SURPLUS/(DEFICIT) (1,144,060) (55,997) (43,000) (1,243,057) (517,740) (2,268,734)

General Revenue Funding (1,144,060) (55,997) (43,000) (1,243,057) (517,740) (2,268,734) 183%



COMMENTARYCommunity and Culture function is tracking well within the estimates. Revisions this quarter include reduction in anticipated lease income from community halls

and revote for Bega Civic Centre Project


25


18%

Funding


Ageing and Disability 246,793 4,399 CDAT DRUG ACTION WEEK (NOT CO 14,015

Brighter Futures 199,910 2,879 9,775 HEALTHY COMMUNITIES (COMMO 20,203

Community Development 3,918 4,846 286,273 COMMUNITY - MND PACKS 2,942

Emergency Response [Community 24,728 91,383 SUPPORTED CARE ACCOMMODAT 5,895

Gallery 1,936 49,700 SUPPORTED LIVING ML 9,787

Healthy Communities 1,142 7,856 EMERGENCY RESPONSE - DOYLE 32,648

Volunteer and Community Assets 171,200 1,841,948 ER IN HOME ACCOMMODATION S 14,194

BRAIN INJURY NSW RURAL BROKE 1,256

YOUTH FUNDS (NIGHT BUS) 7,144

YOUTH CENTRE (POLICE BOYS CLUB) 21,321

SETTLEMENTS GRANT 2,376

BRIGHTER FUTURES 28,157



71010.7000.7005Bermagui Pre-School 3,295 3,295

71010.7000.7007Committee Funds [Cemetery] 478,179 478,179

71010.7000.7009Committee Funds [On Track] 23,503 23,503

71010.7000.7010Cemetery Improvements

71010.7000.7022ELE [Ageing and Disability] 32,429 32,429

71010.7000.7029Committee Funds [Halls] 110,730 110,730

71010.7000.7040Public Halls

71010.7000.7045Property Sale 73 Upper St 251,519 (50,000) 201,519

71010.7000.7061Brighter Futures [Vehicle Replacement] 30,000 30,000

% Funded by Grants

-

200,000

400,000

600,000

800,000

1,000,000

1,200,000



-

2,000,000

4,000,000

6,000,000

8,000,000



-

200,000

400,000

600,000

800,000

1,000,000

1,200,000



-

500,000

1,000,000

1,500,000

2,000,000

2,500,000



- 50,000

100,000 150,000 200,000 250,000 300,000 350,000 400,000



26

Function | Community, Relations and Leisure

51%




Operating Budget

Rates

Fees & Charges 1,000 1,000 498 270 27%

Grants

Other Revenues

Lease Income

Attribution Revenue 253,000 253,000 126,498 126,500 50%

Total Revenue 254,000 254,000 126,996 126,770 50%


Operating Costs 3,000 3,000 1,500 2,752 92%

Asset Maintenance

Asset Operations

Interest Payments

Asset Depreciation


Total Expenses 518,000 518,000 259,002 263,426 51%

Operating Surplus/ (Deficit) (264,000) (264,000) (132,006) (136,656) 52%

Capital Budget

Capital Grants

Developer Conts

Other Capital Conts

Asset Sales

Land Sales

Reserves Tfr From

Loan Proceeds


Total Receipts

Asset Renewals

Asset Upgrade/New

Asset Purchases


Reserves Tfr To

Total Payments

Capital Surplus/ (Deficit)

SURPLUS/(DEFICIT) (264,000) (264,000) (132,006) (136,656)

General Revenue Funding (264,000) (264,000) (132,006) (136,656) 52%



COMMENTARYCommunity, Relations and Leisure function is tracking well within the estimates and no variances to report for the quarter.


27


0%

Funding


Community, Relations and Leisure 270 136,656



% Funded by Grants

-

20,000

40,000

60,000

80,000



-

100,000

200,000

300,000

400,000



-

20,000

40,000

60,000

80,000



-

50,000

100,000

150,000

200,000

250,000

300,000



(10,000)

-

10,000

20,000

30,000

40,000

50,000

60,000

70,000



28

Function | Leisure

45%




Operating Budget

Rates 689,200 689,200 689,200 344,600 50%

Fees & Charges 1,073,000 60,000 1,133,000 566,502 451,036 40%

Grants

Other Revenues 102

Lease Income 105,000 51,000 156,000 77,994 103,760 67%

Attribution Revenue

Total Revenue 1,867,200 111,000 1,978,200 1,333,696 899,497 45%

Employment Costs 666,000 130,480 20,000 816,480 408,234 497,164 61%

Operating Costs 398,800 398,800 199,398 68,635 17%


Asset Operations 1,323,000 (18,725) 1,304,275 652,140 676,075 52%

Interest Payments

Asset Depreciation


Total Expenses 2,963,800 73,755 20,000 3,057,555 1,528,758 1,509,237 49%

Operating Surplus/ (Deficit) (1,096,600) (73,755) 91,000 (1,079,355) (195,062) (609,739) 56%

Capital Budget

Capital Grants 300,000 300,000 150,000 300,000 100%

Developer Conts


Asset Sales

Land Sales


Loan Proceeds


Total Receipts 473,080 662,700 8,000 1,143,780 571,884 308,000 27%

Asset Renewals 1,592,000 518,005 (277,000) 1,833,005 916,578 305,026 17%

Asset Upgrade/New 583,000 143,420 726,420 363,210 68,387 9%

Asset Purchases


Reserves Tfr To 68,000 68,000 33,996 0%

Total Payments 2,175,000 661,425 (209,000) 2,627,425 1,313,784 373,413 14%

Capital Surplus/ (Deficit) (1,701,920) 1,275 217,000 (1,483,645) (741,900) (65,413) 4%

SURPLUS/(DEFICIT) (2,798,520) (72,480) 308,000 (2,563,000) (936,962) (675,152)

General Revenue Funding (2,798,520) (72,480) 308,000 (2,563,000) (936,962) (675,152) 26%



COMMENTARYLeisure Services is tracking well within estimates. Revision for the quarter is increase in Fees & Charges in relation to handover of Committee Funds from

Sportsground Committees. And increase in Lease Income estimates for reserves. Reduction in Asset Renewals relate to transfer of these funds to Public

Amenities and Marine Infrastructure for Pambula Rivermouth Toilets and Wonboyn Boat Ramp


29


0%

Funding


Beaches LPMA CROWN CONTRIBUTION 123,254

Parks 300,000 1,059 304,173 DICKINSON OVAL BERMAGUI SPO 50,000

Pools 395,616 451,294

Sportsgrounds 54,362 7,086



71010.7000.7006Bega Sporting Ground Improvement

71010.7000.7008Candelo Park Maintenance 9,197 9,197

71010.7000.7034Foreshore Projects 24,658 24,658

71010.7000.7038Old Bega Racecourse Development 32,815 32,815

71010.7000.7043Sportsground [SV] 356,469 (356,470) (1)

71010.7000.7046Tathra Beach Reserve 61,904 61,904

71010.7000.7047Tura Beach Country Club Crown Land 21,611 21,611

71010.7000.7058LPMA Crown Reserve 123,254 (123,255) (1)

71010.7000.7062Insurance Reimbursement [Dickinson Park] 131,700 (131,700)

71010.7000.7063Ocean Lifeguards [SV]

% Funded by Grants

-

100,000

200,000

300,000

400,000

500,000



-

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000



-

100,000

200,000

300,000

400,000

500,000



-

500,000

1,000,000

1,500,000

2,000,000

2,500,000



-

200,000

400,000

600,000

800,000

1,000,000



30

Group | Organisation Development and Governance

96%




Operating Budget

Rates

Fees & Charges 5,000 5,000 2,502 0%

Grants

Other Revenues 129,000 129,000 64,500 119,949 93%

Lease Income

Attribution Revenue

Total Revenue 129,000 5,000 134,000 67,002 119,949 90%

Employment Costs 755,600 455,450 1,211,050 605,526 582,804 48%

Operating Costs 694,000 780,000 45,000 1,519,000 759,480 1,253,658 83%

Asset Maintenance

Asset Operations

Interest Payments

Asset Depreciation


Total Expenses 1,955,600 1,235,450 45,000 3,236,050 1,618,020 2,089,462 65%

Operating Surplus/ (Deficit) (1,955,600) (1,106,450) (40,000) (3,102,050) (1,551,018) (1,969,513) 63%

Capital Budget

Capital Grants

Developer Conts

Other Capital Conts

Asset Sales

Land Sales

Reserves Tfr From

Loan Proceeds


Total Receipts

Asset Renewals

Asset Upgrade/New

Asset Purchases


Reserves Tfr To 55,000 55,000 27,498 0%

Total Payments 55,000 55,000 27,498 0%

Capital Surplus/ (Deficit) (55,000) (55,000) (27,498) 0%

SURPLUS/(DEFICIT) (2,010,600) (1,106,450) (40,000) (3,157,050) (1,578,516) (1,969,513)

General Revenue Funding (2,010,600) (1,106,450) (40,000) (3,157,050) (1,578,516) (1,969,513) 62%



COMMENTARYOrganisation Development and Governance is tracking well within estimates. Operating Costs increase is transfer of current project costs from Employee Support

service area.


31

Group Manager | Nina Churchward

0%


Organisation Development and Governance 1,969,513

Funding

% Funded by Grants

-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000



-

200,000

400,000

600,000

800,000

1,000,000

1,200,000



(20,000) -

20,000 40,000 60,000 80,000

100,000 120,000 140,000 160,000



(10,000)

-

10,000

20,000

30,000

40,000

50,000

60,000

70,000



32

Function | Organisation Development and Governance

96%




Operating Budget

Rates

Fees & Charges 5,000 5,000 2,502 0%

Grants

Other Revenues 129,000 129,000 64,500 119,949 93%

Lease Income

Attribution Revenue

Total Revenue 129,000 5,000 134,000 67,002 119,949 90%

Employment Costs 755,600 455,450 1,211,050 605,526 582,804 48%

Operating Costs 694,000 780,000 45,000 1,519,000 759,480 1,253,658 83%

Asset Maintenance

Asset Operations

Interest Payments

Asset Depreciation


Total Expenses 1,955,600 1,235,450 45,000 3,236,050 1,618,020 2,089,462 65%

Operating Surplus/ (Deficit) (1,955,600) (1,106,450) (40,000) (3,102,050) (1,551,018) (1,969,513) 63%

Capital Budget

Capital Grants

Developer Conts

Other Capital Conts

Asset Sales

Land Sales

Reserves Tfr From

Loan Proceeds


Total Receipts

Asset Renewals

Asset Upgrade/New

Asset Purchases


Reserves Tfr To 55,000 55,000 27,498 0%

Total Payments 55,000 55,000 27,498 0%

Capital Surplus/ (Deficit) (55,000) (55,000) (27,498) 0%

SURPLUS/(DEFICIT) (2,010,600) (1,106,450) (40,000) (3,157,050) (1,578,516) (1,969,513)

General Revenue Funding (2,010,600) (1,106,450) (40,000) (3,157,050) (1,578,516) (1,969,513) 62%



COMMENTARYOrganisation Development and Governance is tracking well within estimates. Operating Costs increase is transfer of current project costs from Employee Support

service area.


33

Group Manager | Nina Churchward

0%

Funding


Elected Officials 226,337

Executive Office Administration 571,889

Governance 206,886

Organisation Development 964,402



71010.7000.7024Election Expenses 92,890 55,000 147,890

% Funded by Grants

-

200,000

400,000

600,000

800,000

1,000,000

1,200,000



-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000



-

200,000

400,000

600,000

800,000

1,000,000

1,200,000



(20,000) -

20,000 40,000 60,000 80,000

100,000 120,000 140,000 160,000



(10,000)

-

10,000

20,000

30,000

40,000

50,000

60,000

70,000



34

Group | Planning and Environment

47%




Operating Budget

Rates 772,600 772,600 772,600 386,300 50%

Fees & Charges 1,849,605 (20,000) 1,829,605 914,802 1,099,720 60%

Grants 261,750 78,775 340,525 170,262 240,697 71%

Other Revenues 110,500 21,000 131,500 65,754 55,711 42%

Lease Income


Total Revenue 3,154,455 99,775 (20,000) 3,234,230 2,003,416 1,862,427 58%

Employment Costs 3,986,070 3,986,070 1,993,032 1,829,449 46%

Operating Costs 1,440,000 500,485 113,065 2,053,550 1,026,786 827,850 40%


Asset Operations

Interest Payments

Asset Depreciation


Total Expenses 6,717,070 500,485 113,065 7,330,620 3,665,310 3,277,851 45%

Operating Surplus/ (Deficit) (3,562,615) (400,710) (133,065) (4,096,390) (1,661,894) (1,415,424) 35%

Capital Budget

Capital Grants

Developer Conts

Other Capital Conts

Asset Sales

Land Sales

Reserves Tfr From 116,400 440,711 133,065 690,176 345,126 0%

Loan Proceeds


Total Receipts 116,400 440,711 133,065 690,176 345,126 0%

Asset Renewals

Asset Upgrade/New

Asset Purchases


Reserves Tfr To 100,000 100,000 49,998 0%

Total Payments 100,000 100,000 49,998 0%

Capital Surplus/ (Deficit) 16,400 440,711 133,065 590,176 295,128 0%

SURPLUS/(DEFICIT) (3,546,215) 40,001 (3,506,214) (1,366,766) (1,415,424)

General Revenue Funding (3,546,215) 40,001 (3,506,214) (1,366,766) (1,415,424) 40%



COMMENTARYPlanning and Environment is tracking well within estimates. Operating Costs increase is revote of environmental projects from previously restricted asset at Year

End.


35

Group Manager | Andrew Woodley

5%


Building and Health Services 22,921 867,626 25,500

Environment Services 217,775 18,424 276,647

Planning and Environment 605,037

Planning Services 213,670 508,241

Funding

% Funded by Grants

- 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000



-

100,000

200,000

300,000

400,000

500,000

600,000



-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000



-

200,000

400,000

600,000

800,000

1,000,000

1,200,000



36

Function | Building and Health Services

35%




Operating Budget

Rates

Fees & Charges 1,237,605 (20,000) 1,217,605 608,808 867,626 71%

Grants 40,000 40,000 19,998 22,921 57%

Other Revenues 102,000 21,000 123,000 61,500 55,711 45%

Lease Income


Total Revenue 1,419,605 21,000 (20,000) 1,420,605 710,304 966,258 68%

Employment Costs 1,455,970 1,455,970 727,980 651,215 45%

Operating Costs 298,000 32,675 (20,000) 310,675 155,340 126,943 41%

Asset Maintenance 4,000 4,000 1,998 100 3%

Asset Operations

Interest Payments

Asset Depreciation


Total Expenses 2,184,970 32,675 (20,000) 2,197,645 1,098,810 991,758 45%


Capital Budget

Capital Grants

Developer Conts

Other Capital Conts

Asset Sales

Land Sales


Loan Proceeds


Total Receipts 11,675 11,675 5,838 0%

Asset Renewals

Asset Upgrade/New

Asset Purchases


Reserves Tfr To

Total Payments

Capital Surplus/ (Deficit) 11,675 11,675 5,838 0%

SURPLUS/(DEFICIT) (765,365) (765,365) (382,668) (25,500)




COMMENTARYBuilding and Health Servies tracking well within estimates. Fees and Charges and Operating Costs associated with it reduced in line with trend.


37


2%

Funding


Building Services 748,597 HEALTH - ABORIGINAL LANDS CLE 11,673

Health Services 87,172 87,956

Ranger Services 22,921 31,858 205,657



71010.7000.7003Animal Control 32,106 32,106

% Funded by Grants

-

50,000

100,000

150,000

200,000



-

500,000

1,000,000

1,500,000

2,000,000



-

50,000

100,000

150,000

200,000



- 200,000 400,000 600,000 800,000

1,000,000 1,200,000 1,400,000 1,600,000



-

50,000

100,000

150,000

200,000

250,000

300,000

350,000



38

Function | Environment Services

28%




Operating Budget

Rates 772,600 772,600 772,600 386,300 50%

Fees & Charges 39,000 39,000 19,494 18,424 47%

Grants 209,500 58,775 268,275 134,136 217,775 81%

Other Revenues 500 500 252 0%

Lease Income


Total Revenue 1,141,600 58,775 1,200,375 986,482 682,499 57%


Operating Costs 848,000 404,400 133,065 1,385,465 692,742 531,368 38%


Asset Operations

Interest Payments

Asset Depreciation


Total Expenses 1,903,600 404,400 133,065 2,441,065 1,220,538 959,146 39%

Operating Surplus/ (Deficit) (762,000) (345,625) (133,065) (1,240,690) (234,056) (276,647) 22%

Capital Budget

Capital Grants

Developer Conts

Other Capital Conts

Asset Sales

Land Sales


Loan Proceeds


Total Receipts 110,000 385,626 133,065 628,691 314,382 0%

Asset Renewals

Asset Upgrade/New

Asset Purchases


Reserves Tfr To 100,000 100,000 49,998 0%

Total Payments 100,000 100,000 49,998 0%

Capital Surplus/ (Deficit) 10,000 385,626 133,065 528,691 264,384 0%

SURPLUS/(DEFICIT) (752,000) 40,001 (711,999) 30,328 (276,647)

General Revenue Funding (752,000) 40,001 (711,999) 30,328 (276,647) 39%



COMMENTARYEnvironmental Services is tracking well within estimates. Reported variances for the quarter relate to Energy Efficiency projects funded from Restricted Assets at

Year End.


39


11%

Funding


Environment Services 99,468 9,881 362,135 NOXIOUS WEEDS GENERAL CROWN 8,793

Vegetation Management Services 118,307 8,544 N/WEEDS GRANT - REG WEEDS -CHILE 20,090

SRCMA RIPERIAN/GRAZING 5,401

ENERGY EFFICIENCY FUND 102,227

EMP 2.05/06 WONBOYN LAKE ERO 8,119

EMP 4.05/06 LAKE CURALO BOAR 1,616

EMP 6.05/06 MERIM LAKE SPENCE 1,763

PAMBULA LAKE EST MANAGEMEN 49,191

BVSC ESTUARY MONITORING 12/1 12,971

BVSC COASTAL HAZARD DEFINITIO 95,183

SRCMA 0910 WAPENGO LAKE SED 19,341

PROTECTION SALTMARSH WAPEN 9,040



71010.7000.7025Environmental Management 149,124 100,000 (363,930) (114,806)

71010.7000.7056Energy Efficiency Fund 303,445 70,000 (237,140) 136,305

% Funded by Grants

-

50,000

100,000

150,000

200,000

250,000



-

500,000

1,000,000

1,500,000

2,000,000

2,500,000



-

50,000

100,000

150,000

200,000

250,000



-

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000



(200,000)

-

200,000

400,000

600,000

800,000

1,000,000



40

Function | Planning and Environment

96%




Operating Budget

Rates

Fees & Charges

Grants 20,000 20,000 10,002 0%

Other Revenues

Lease Income

Attribution Revenue

Total Revenue 20,000 20,000 10,002 0%


Operating Costs 24,000 47,010 71,010 35,502 50,459 71%

Asset Maintenance

Asset Operations

Interest Payments

Asset Depreciation


Total Expenses 1,126,000 47,010 1,173,010 586,500 605,037 52%

Operating Surplus/ (Deficit) (1,126,000) (27,010) (1,153,010) (576,498) (605,037) 52%

Capital Budget

Capital Grants

Developer Conts

Other Capital Conts

Asset Sales

Land Sales


Loan Proceeds


Total Receipts 27,010 27,010 13,506 0%

Asset Renewals

Asset Upgrade/New

Asset Purchases


Reserves Tfr To

Total Payments

Capital Surplus/ (Deficit) 27,010 27,010 13,506 0%

SURPLUS/(DEFICIT) (1,126,000) (1,126,000) (562,992) (605,037)

General Revenue Funding (1,126,000) (1,126,000) (562,992) (605,037) 54%



COMMENTARYPlanning and Environment is tracking well within estimates and no variances to report for the quarter.


41


2%

Funding


PEG Administration 605,037



% Funded by Grants

-

20,000

40,000

60,000

80,000

100,000

120,000



-

200,000

400,000

600,000

800,000

1,000,000



-

20,000

40,000

60,000

80,000

100,000

120,000



-

5,000

10,000

15,000

20,000

25,000



-

500

1,000

1,500

2,000



42

Function | Planning Services

59%




Operating Budget

Rates

Fees & Charges 573,000 573,000 286,500 213,670 37%

Grants 12,250 12,250 6,126 0%

Other Revenues 8,000 8,000 4,002 0%

Lease Income

Attribution Revenue

Total Revenue 593,250 593,250 296,628 213,670 36%


Operating Costs 270,000 16,400 286,400 143,202 119,079 42%

Asset Maintenance

Asset Operations

Interest Payments

Asset Depreciation


Total Expenses 1,502,500 16,400 1,518,900 759,462 721,911 48%


Capital Budget

Capital Grants

Developer Conts

Other Capital Conts

Asset Sales

Land Sales


Loan Proceeds


Total Receipts 6,400 16,400 22,800 11,400 0%

Asset Renewals

Asset Upgrade/New

Asset Purchases


Reserves Tfr To

Total Payments

Capital Surplus/ (Deficit) 6,400 16,400 22,800 11,400 0%

SURPLUS/(DEFICIT) (902,850) (902,850) (451,434) (508,241)




COMMENTARYPlanning Services is tracking well within estimates and no variances to report for the quarter.


43


1%

Funding


Planning Services 213,670 508,241 DA TRACKING TOOL 15,000

ELECTRONIC HOUSING 2,012

RURAL RESIDENTIAL DEVELOPMEN 30,000

ABORIGINAL HERITAGE STUDY - N 16,400



% Funded by Grants

-

50,000

100,000

150,000



-

200,000

400,000

600,000

800,000

1,000,000

1,200,000



-

50,000

100,000

150,000



-

100,000

200,000

300,000

400,000

500,000

600,000

700,000



-

10,000

20,000

30,000

40,000

50,000

60,000



44

Group | Strategy and Business Services

-137%




Operating Budget

Rates 16,278,400 16,278,400 16,278,400 18,261,750 112%

Fees & Charges 145,000 600 145,600 72,810 76,692 53%

Grants 5,568,320 (99,655) 35,000 5,503,665 2,751,828 2,860,808 52%

Other Revenues 1,229,000 (129,000) 130,200 1,230,200 615,102 743,660 60%

Lease Income 10,000 32,200 42,200 21,096 40,500 96%


Total Revenue 33,933,720 (228,655) 198,000 33,903,065 25,090,732 27,398,304 81%


Operating Costs 3,820,500 (740,000) 91,200 3,171,700 1,899,856 1,641,139 52%




Asset Depreciation


Total Expenses 12,428,775 (1,275,450) 343,200 11,496,525 6,062,290 5,744,689 50%

Operating Surplus/ (Deficit) 21,504,945 1,046,795 (145,200) 22,406,540 19,028,442 21,653,616 97%

Capital Budget

Capital Grants

Developer Conts

Other Capital Conts

Asset Sales 292,000 292,000 145,998 292,000 100%

Land Sales 264,000 264,000 132,000 100,000 38%


Loan Proceeds


Total Receipts 559,720 354,360 300,000 1,214,080 607,092 392,000 32%

Asset Renewals 1,155,000 (635,362) 519,638 259,860 541,282 104%

Asset Upgrade/New 95,000 345,260 440,260 220,134 3,992 1%



Reserves Tfr To 788,320 292,000 200,000 1,280,320 640,116 0%

Total Payments 3,096,320 637,260 (435,362) 3,298,218 1,649,106 1,287,445 39%

Capital Surplus/ (Deficit) (2,536,600) (282,900) 735,362 (2,084,138) (1,042,014) (895,445) 43%

SURPLUS/(DEFICIT) 18,968,345 763,895 590,162 20,322,402 17,986,428 20,758,171 102%

General Revenue Funding 18,968,345 763,895 590,162 20,322,402 7,992,866 10,567,697 52%



COMMENTARYStrategy and Business Services is tracking well within estimates. Major variances for the quarter include recognition of Southern Phones Dividend income,

Unbudgeted Redundancy payments funded through Restricted Assets and reallocation of unallocated Asset Renewals to other Directorate.

% Funded by Gen Revenue $ Funded by Gen Revenue (20,322,402)

45

Group Manager | Lucas Scarpin

37%


Business Growth 2,910 841,932

Business Services 31,490 28,273

Financial Management 45,509 613,754

Strategy 88,694

Strategy and Business Services 2,829,318

Funding

% Funded by Grants

-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000



-

500,000

1,000,000

1,500,000

2,000,000

2,500,000



- 5,000,000

10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 35,000,000 40,000,000



(5,000,000)

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000



46

Function | Business Growth

22%




Operating Budget

Rates 460,000 460,000 460,000 230,000 50%

Fees & Charges 3,000 3,000 1,500 2,910 97%

Grants

Other Revenues 385

Lease Income 10,000 32,200 42,200 21,096 40,500 96%


Total Revenue 1,391,000 35,200 1,426,200 943,096 734,295 51%

Employment Costs 275,000 175,000 450,000 225,006 230,027 51%

Operating Costs 581,000 55,000 138,200 774,200 387,096 541,525 70%



Interest Payments (17,037)

Asset Depreciation


Total Expenses 1,434,000 230,000 138,200 1,802,200 901,098 1,030,953 57%

Operating Surplus/ (Deficit) (43,000) (230,000) (103,000) (376,000) 41,998 (296,658) 79%

Capital Budget

Capital Grants

Developer Conts

Other Capital Conts

Asset Sales

Land Sales


Loan Proceeds


Total Receipts 345,260 50,000 395,260 197,634 0%


Asset Upgrade/New 345,260 345,260 172,632 3,992 1%

Asset Purchases


Reserves Tfr To 186,000 186,000 93,000 0%

Total Payments 186,000 345,260 531,260 265,632 545,274 103%

Capital Surplus/ (Deficit) (186,000) 50,000 (136,000) (67,998) (545,274) 401%

SURPLUS/(DEFICIT) (229,000) (230,000) (53,000) (512,000) (26,000) (841,932)

General Revenue Funding (229,000) (230,000) (53,000) (512,000) (26,000) (841,932) 164%



COMMENTARYBusiness Growth is tracking well within budget. Variance to report for the quarter is Bega Office Fitout following the Restructure.


47


0%

Funding


Business Growth 2,664 215,648

Property Services and Maintenan 245 581,368

Tourism 44,917



71010.7000.7032Council Buildings

71010.7000.7033Narira Village 106,347 106,347

71010.7000.7064VIC and Tourism [SV] 345,258 186,000 (345,260) 185,998

% Funded by Grants

-

100,000

200,000

300,000

400,000

500,000



-

500,000

1,000,000

1,500,000

2,000,000

2,500,000



-

100,000

200,000

300,000

400,000

500,000



- 200,000 400,000 600,000 800,000

1,000,000 1,200,000 1,400,000 1,600,000



(100,000)

-

100,000

200,000

300,000

400,000

500,000

600,000



48

Function | Business Services

0%




Operating Budget

Rates

Fees & Charges 77,000 (5,000) 72,000 36,006 28,273 39%

Grants 35,000 35,000 17,502 31,490 90%

Other Revenues 129,000 (129,000) 2,082

Lease Income


Total Revenue 8,514,000 (129,000) 30,000 8,415,000 4,207,506 4,279,239 51%

Employment Costs 5,618,575 (1,068,830) 250,000 4,799,745 2,399,880 2,383,249 50%

Operating Costs 2,271,000 (995,000) (47,000) 1,229,000 928,510 675,770 55%


Asset Operations

Interest Payments

Asset Depreciation


Total Expenses 8,442,575 (2,063,830) 205,000 6,583,745 3,605,890 3,337,206 51%

Operating Surplus/ (Deficit) 71,425 1,934,830 (175,000) 1,831,255 601,616 942,033 51%

Capital Budget

Capital Grants

Developer Conts

Other Capital Conts

Asset Sales

Land Sales

Reserves Tfr From 282,900 (282,900) 250,000 250,000 125,052 0%

Loan Proceeds


Total Receipts 282,900 (282,900) 250,000 250,000 125,052 0%

Asset Renewals

Asset Upgrade/New

Asset Purchases


Reserves Tfr To

Total Payments

Capital Surplus/ (Deficit) 282,900 (282,900) 250,000 250,000 125,052 0%

SURPLUS/(DEFICIT) 354,325 1,651,930 75,000 2,081,255 726,668 942,033 45%

General Revenue Funding 354,325 1,651,930 75,000 2,081,255 726,668 942,033 45%



COMMENTARYBusiness Services is tracking well within budget. Reported variance for the quarter relates to one off trainee grant, employment costs increase in relation to

unbudgeted redundancies. And movement in operating costs to fund current projects in Organisation Development area.

% Funded by Gen Revenue $ Funded by Gen Revenue

49


1%

Funding


Employee Support 31,490 616

Supply (1,300) 163,652

Technology 28,956 394,055



71010.7000.7023Employee Leave Entitlement 1,896,000 (250,000) 1,646,000

71010.7000.7030Information Technology Facilities 377,000 377,000

71010.7000.7066Workforce Strategy [Cadets & Trainees]

% Funded by Grants

(500,000)

-

500,000

1,000,000

1,500,000

2,000,000



- 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000



(500,000)

-

500,000

1,000,000

1,500,000

2,000,000



-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000



(500,000)

-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000



50

Function | Financial Management

40%




Operating Budget

Rates 148,400 148,400 148,400 74,200 50%

Fees & Charges 68,000 2,600 70,600 35,304 45,509 64%

Grants

Other Revenues 10,000 10,000 5,004 2 0%

Lease Income


Total Revenue 1,700,400 2,600 1,703,000 925,706 856,711 50%

Employment Costs 833,200 (65,500) 767,700 383,850 358,210 47%

Operating Costs 411,000 411,000 205,500 230,072 56%

Asset Maintenance

Asset Operations


Asset Depreciation


Total Expenses 1,861,200 (65,500) 1,795,700 897,858 950,918 53%

Operating Surplus/ (Deficit) (160,800) 65,500 2,600 (92,700) 27,848 (94,207) 102%

Capital Budget

Capital Grants

Developer Conts

Other Capital Conts

Asset Sales

Land Sales

Reserves Tfr From

Loan Proceeds


Total Receipts

Asset Renewals

Asset Upgrade/New

Asset Purchases


Reserves Tfr To

Total Payments 1,058,000 1,058,000 528,996 519,546 49%

Capital Surplus/ (Deficit) (1,058,000) (1,058,000) (528,996) (519,546) 49%

SURPLUS/(DEFICIT) (1,218,800) 65,500 2,600 (1,150,700) (501,148) (613,754)

General Revenue Funding (1,218,800) 65,500 2,600 (1,150,700) (501,148) (613,754) 53%



COMMENTARYFinancial Management is tracking well with no variances to report.


51


0%

Funding


Financial Management 45,509 613,754



% Funded by Grants

-

50,000

100,000

150,000

200,000



- 200,000 400,000 600,000 800,000

1,000,000 1,200,000 1,400,000



-

50,000

100,000

150,000

200,000



-

500,000

1,000,000

1,500,000

2,000,000



-

100,000

200,000

300,000

400,000

500,000



52

Function | Strategy

100%




Operating Budget

Rates

Fees & Charges

Grants

Other Revenues

Lease Income

Attribution Revenue

Total Revenue


Operating Costs 111,000 111,000 55,500 38,716 35%

Asset Maintenance

Asset Operations

Interest Payments

Asset Depreciation


Total Expenses 214,500 214,500 107,250 88,694 41%

Operating Surplus/ (Deficit) (214,500) (214,500) (107,250) (88,694) 41%

Capital Budget

Capital Grants

Developer Conts

Other Capital Conts

Asset Sales

Land Sales

Reserves Tfr From

Loan Proceeds


Total Receipts

Asset Renewals

Asset Upgrade/New

Asset Purchases


Reserves Tfr To

Total Payments

Capital Surplus/ (Deficit)

SURPLUS/(DEFICIT) (214,500) (214,500) (107,250) (88,694)




COMMENTARYStrategy Function is tracking well with no variances to report.


53


0%

Funding


Integrated Planning and Reportin 88,694



% Funded by Grants

-

10,000

20,000

30,000

40,000



-

50,000

100,000

150,000

200,000

250,000



-

10,000

20,000

30,000

40,000



-

0

0

1

1

1



-

0

0

1

1

1



54

Function | Strategy and Business Services

0%




Operating Budget

Rates 15,670,000 15,670,000 15,670,000 17,957,550 115%

Fees & Charges

Grants 5,568,320 (99,655) 5,468,665 2,734,326 2,829,318 52%

Other Revenues 1,090,000 130,200 1,220,200 610,098 741,191 61%

Lease Income

Attribution Revenue

Total Revenue 22,328,320 (99,655) 130,200 22,358,865 19,014,424 21,528,059 96%


Operating Costs 446,500 200,000 646,500 323,250 155,057 24%

Asset Maintenance

Asset Operations

Interest Payments

Asset Depreciation


Total Expenses 476,500 623,880 1,100,380 550,194 336,917 31%

Operating Surplus/ (Deficit) 21,851,820 (723,535) 130,200 21,258,485 18,464,230 21,191,142 100%

Capital Budget

Capital Grants

Developer Conts

Other Capital Conts

Asset Sales 292,000 292,000 145,998 292,000 100%

Land Sales 264,000 264,000 132,000 100,000 38%


Loan Proceeds


Total Receipts 276,820 292,000 568,820 284,406 392,000 69%

Asset Renewals 1,155,000 (635,362) 519,638 259,860 0%

Asset Upgrade/New 95,000 95,000 47,502 0%



Reserves Tfr To 602,320 292,000 200,000 1,094,320 547,116 0%

Total Payments 1,852,320 292,000 (435,362) 1,708,958 854,478 222,624 13%

Capital Surplus/ (Deficit) (1,575,500) 435,362 (1,140,138) (570,072) 169,376 (15%)

SURPLUS/(DEFICIT) 20,276,320 (723,535) 565,562 20,118,347 17,894,158 21,360,518 106%

General Revenue Funding 20,276,320 (723,535) 565,562 20,118,347 7,900,596 11,170,044 56%



COMMENTARYStrategy and Business Services is tracking well within estimates. Major variances for the quarter include recognition of Southern Phones Dividend income and

reallocation of unallocated Asset Renewals to other Directorate.


55


195%

Funding


Land Development

SBS Administration 2,829,318



71010.7000.7004Asset Replacement 159,350 146,000 305,350

71010.7000.7026Financial Assistance Grant [General]

71010.7000.7027Financial Assistance Grant [Roads]

71010.7000.7036Operational Examination Contigency 130,500 130,500

71010.7000.7039Property Development 2,818,355 756,000 (3,500,000) 74,355

71010.7000.7055Eden Port

71010.7000.7057Revotes

71010.7000.7059Unspent Loans 2,051,760 (745,373) 1,306,387

71010.7000.7065Unspent Grant [Council Contribution] 82,069 (82,070) (1)

71010.7000.7067LIRS Subsidy 122,320 122,320

% Funded by Grants

-

50,000

100,000

150,000

200,000

250,000



-

500,000

1,000,000

1,500,000

2,000,000



-

50,000

100,000

150,000

200,000

250,000



-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000



(5,000,000)

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000



56

Group | Transport and Utilities

9%




Operating Budget

Rates 26,636,600 26,636,600 26,636,600 25,588,657 96%

Fees & Charges 16,910,000 365,000 17,275,000 7,802,696 7,395,358 43%

Grants 5,451,300 (51,550) (126,020) 5,273,730 2,636,874 2,957,438 56%

Other Revenues 1,465,000 1,465,000 732,504 351,935 24%

Lease Income 68,000 74,720 142,720 71,358 59,985 42%


Total Revenue 54,867,900 (51,550) 313,700 55,130,050 40,048,528 38,522,962 70%

Employment Costs 4,249,300 (148,480) 4,100,820 2,050,410 2,252,996 55%

Operating Costs 7,127,000 (142,900) 214,142 7,198,242 3,738,636 3,082,705 43%


Asset Operations 12,769,000 19,000 12,788,000 6,393,990 5,436,483 43%


Asset Depreciation


Total Expenses 44,506,300 (383,211) 214,142 44,337,231 22,308,120 20,293,152 46%

Operating Surplus/ (Deficit) 10,361,600 331,661 99,558 10,792,819 17,740,408 18,229,810 169%

Capital Budget

Capital Grants 1,593,000 1,419,782 249,000 3,261,782 1,630,890 1,475,526 45%

Developer Conts 3,215,000 3,215,000 1,607,496 645,513 20%


Asset Sales 1,770,000 1,770,000 885,000 916,107 52%

Land Sales

Reserves Tfr From 2,995,700 317,465 2,574,000 5,887,165 2,943,072 0%

Loan Proceeds 3,170,000 3,170,000 1,585,002 0%


Total Receipts 12,743,700 1,737,247 2,833,000 17,313,947 8,656,458 3,169,709 18%

Asset Renewals 13,410,000 1,577,060 370,000 15,357,060 7,678,452 4,218,835 27%

Asset Upgrade/New 10,003,000 108,635 380,000 10,491,635 5,245,812 2,685,090 26%

Asset Purchases 3,692,000 3,692,000 1,846,002 2,019,954 55%


Reserves Tfr To 1,598,700 2,988,720 4,587,420 2,293,128 0%

Total Payments 30,259,700 1,685,695 3,738,720 35,684,115 17,841,390 9,819,340 28%

Capital Surplus/ (Deficit) (17,516,000) 51,552 (905,720) (18,370,168) (9,184,932) (6,649,631) 36%

SURPLUS/(DEFICIT) (7,154,400) 383,213 (806,162) (7,577,349) 8,555,476 11,580,178 (153%)

General Revenue Funding (7,154,400) 383,213 (806,162) (7,577,349) (2,547,810) (3,173,674) 42%



COMMENTARYTransport and Utilities Group is tracking well within budget. Major variances to be reported are increase in Waste Gate Income, reduction of RFS grant compared

to estimates, and adjustment of Fire Services Levy in operating cost. Also in the revision are additional capital grant for RFS with corresponding capital expenses

as well as expenses in relation to Infrastructure projects funded from Community, Relations and Leisure area.


57

Group Manager | Wayne Sartori

7%


Civil Assets 50,700

Emergency Services 471,978

Sewer Services 127,206 639,333

Transport and Utility Group 79,984 72,961

Transport Services 3,480,533 3,298,597

Waste Services 157,182 893,746

Water Services 145,365 2,626,739

Works 3,155,557

Funding

% Funded by Grants

- 10,000,000 20,000,000 30,000,000 40,000,000 50,000,000 60,000,000 70,000,000



-

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000



-

10,000,000

20,000,000

30,000,000

40,000,000

50,000,000

60,000,000

70,000,000



-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000



58

Function | Civil Assets

46%




Operating Budget

Rates 646,500 646,500 646,500 467,762 72%

Fees & Charges

Grants 131,300 131,300 65,658 58,636 45%

Other Revenues 36,000 36,000 18,000 24,019 67%

Lease Income 52,000 74,720 126,720 63,360 37,674 30%

Attribution Revenue

Total Revenue 865,800 74,720 940,520 793,518 588,090 63%

Employment Costs

Operating Costs 75,000 25,000 100,000 49,998 42,337 42%


Asset Operations 1,000 19,000 20,000 9,996 12,141 61%


Asset Depreciation


Total Expenses 586,000 25,000 611,000 305,484 268,448 44%

Operating Surplus/ (Deficit) 279,800 49,720 329,520 488,034 319,642 97%

Capital Budget

Capital Grants 15,707 15,707 7,848 (7,936) (51%)

Developer Conts

Other Capital Conts

Asset Sales

Land Sales


Loan Proceeds


Total Receipts 60,000 64,932 124,932 62,460 (7,936) (6%)

Asset Renewals 265,000 64,925 245,000 574,925 287,418 147,667 26%


Asset Purchases


Reserves Tfr To 109,800 49,720 159,520 79,764 0%

Total Payments 985,800 64,925 294,720 1,345,445 672,678 302,008 22%

Capital Surplus/ (Deficit) (925,800) 7 (294,720) (1,220,513) (610,218) (309,944) 25%

SURPLUS/(DEFICIT) (646,000) 7 (245,000) (890,993) (122,184) 9,697 (1%)

General Revenue Funding (646,000) 7 (245,000) (890,993) (122,184) 9,697 (1%)

Overall Surplus/(Deficit) (0)


COMMENTARYCivil Assets are tracking well within budget. Variances relate to additional Lease Income for Airport Lease with additional expenses in relation to it. Also in Asset

Renewals is the inclusion of Wonboyn Jetty previously budgeted in Leisure Services.


59


7%

Funding


Airport 67,119 NSW COASTLINE CYCLEWAY 05/06 19,072

Cycleways 21,809 PAMBULA CYCLEWAY GRANT (RTA 14,441

Marine Infrastructure (7,936) 98,018 BETTER BOATING PROGRAM 12/1 31,414

Stormwater (8,484)



71010.7000.7001Airport [Passenger Levy] 159,520 159,520

71010.7000.7002Airport [SV] 10,003 10,003

71010.7000.7028Committee Funds [Tathra Wharf] 2,433 2,433

71010.7000.7031Merimbula Jetty Maintenance and Improve 37,710 37,710

71010.7000.7044Stormwater Management [Annual Charge]

% Funded by Grants

-

20,000

40,000

60,000

80,000

100,000

120,000



- 200,000 400,000 600,000 800,000

1,000,000 1,200,000 1,400,000



-

20,000

40,000

60,000

80,000

100,000

120,000



-

200,000

400,000

600,000

800,000

1,000,000

1,200,000



(100,000) -

100,000 200,000 300,000 400,000 500,000 600,000 700,000 800,000



60

Function | Emergency Services

1%




Operating Budget

Rates 585,600 585,600 585,600 292,800 50%

Fees & Charges

Grants 638,000 (126,020) 511,980 255,996 471,978 92%

Other Revenues

Lease Income

Attribution Revenue

Total Revenue 1,223,600 (126,020) 1,097,580 841,596 764,778 70%

Employment Costs

Operating Costs 792,000 (142,900) 189,142 838,242 419,142 540,437 64%

Asset Maintenance


Interest Payments

Asset Depreciation


Total Expenses 1,066,000 (142,900) 189,142 1,112,242 556,140 649,365 58%

Operating Surplus/ (Deficit) 157,600 142,900 (315,162) (14,662) 285,456 115,413 (787%)

Capital Budget

Capital Grants 131,000 249,000 380,000 190,002 0%

Developer Conts

Other Capital Conts

Asset Sales

Land Sales

Reserves Tfr From

Loan Proceeds


Total Receipts 131,000 249,000 380,000 190,002 0%

Asset Renewals


Asset Purchases


Reserves Tfr To

Total Payments 380,000 380,000 190,002 35,915 9%

Capital Surplus/ (Deficit) 131,000 (131,000) (35,915)

SURPLUS/(DEFICIT) 288,600 142,900 (446,162) (14,662) 285,456 79,498 (542%)

General Revenue Funding 288,600 142,900 (446,162) (14,662) 285,456 79,498 (542%)



COMMENTARYVariances for the quarter are reduction of RFS grant compared to estimates, and adjustment of Fire Services Levy in operating cost. Also in the revision are

additional capital grant for RFS with corresponding capital expenses as well.


61


34%

Funding


Emergency Services 471,978



71010.7000.7035Mirador Asset Protection Development 150,000 150,000

71010.7000.7060Rural Fire Service Reserve

% Funded by Grants

-

50,000

100,000

150,000

200,000

250,000



-

500,000

1,000,000

1,500,000



-

50,000

100,000

150,000

200,000

250,000



- 200,000 400,000 600,000 800,000

1,000,000 1,200,000 1,400,000 1,600,000



(100,000)

-

100,000

200,000

300,000

400,000

500,000

600,000

700,000



62

Function | Sewer Services

0%




Operating Budget

Rates 14,063,000 14,063,000 14,063,000 14,041,105 100%

Fees & Charges 1,328,000 1,328,000 490,956 639,333 48%

Grants 123,000 123,000 61,500 127,206 103%

Other Revenues 614,000 614,000 307,002 17,193 3%

Lease Income

Attribution Revenue

Total Revenue 16,128,000 16,128,000 14,922,458 14,824,836 92%


Operating Costs 1,024,000 1,024,000 603,002 294,438 29%




Asset Depreciation


Total Expenses 11,492,000 11,492,000 5,836,988 4,386,773 38%


Capital Budget

Capital Grants

Developer Conts 1,586,000 1,586,000 793,002 222,641 14%

Other Capital Conts 122,564

Asset Sales

Land Sales

Reserves Tfr From 1,586,000 1,586,000 792,684 0%

Loan Proceeds


Total Receipts 1,586,000 1,586,000 3,172,000 1,585,686 345,205 11%

Asset Renewals 2,030,000 2,030,000 1,015,002 491,256 24%




Reserves Tfr To 782,000 1,586,000 2,368,000 1,183,686 0%

Total Payments 6,222,000 1,586,000 7,808,000 3,903,684 2,175,712 28%

Capital Surplus/ (Deficit) (4,636,000) (4,636,000) (2,317,998) (1,830,507) 39%

SURPLUS/(DEFICIT) 6,767,472 8,607,557




COMMENTARYSewer Services tracking well within budget with no variances to report


63


1%

Funding


Sewer Services 127,206 639,333



73010.7000.7004Asset Replacement 2,700,000 2,700,000

73010.7000.7023Employee Leave Entitlement 100,040 100,040

73010.7000.7050Loan Repayments 51,247 51,247

73010.7000.7051New Works 4,840,279 782,000 5,622,279

73010.7000.7053Sinking Fund - Loan 7125 198,550 198,550

73010.7000.7208S64 - Sewer Headworks 3,254,950 1,586,000 (1,586,000) 3,254,950

% Funded by Grants

- 200,000 400,000 600,000 800,000

1,000,000 1,200,000 1,400,000



- 2,000,000 4,000,000 6,000,000 8,000,000

10,000,000 12,000,000 14,000,000



- 200,000 400,000 600,000 800,000

1,000,000 1,200,000 1,400,000



-

5,000,000

10,000,000

15,000,000

20,000,000



(5,000,000)

-

5,000,000

10,000,000

15,000,000

20,000,000



64

Function | Transport and Utility Group

0%




Operating Budget

Rates 49,000 49,000 49,000 24,500 50%

Fees & Charges 123,000 123,000 61,506 79,984 65%

Grants

Other Revenues 1,000 1,000 498 2,319 232%

Lease Income


Total Revenue 3,873,000 3,873,000 1,961,002 1,957,891 51%

Employment Costs 2,094,200 (148,480) 1,945,720 972,864 1,351,350 69%

Operating Costs 262,000 262,000 130,998 129,993 50%

Asset Maintenance


Interest Payments

Asset Depreciation


Total Expenses 3,946,200 (148,480) 3,797,720 1,898,862 2,273,769 60%

Operating Surplus/ (Deficit) (73,200) 148,480 75,280 62,140 (315,878) (420%)

Capital Budget

Capital Grants

Developer Conts 641,000 641,000 320,496 242,917 38%

Other Capital Conts

Asset Sales

Land Sales

Reserves Tfr From

Loan Proceeds


Total Receipts 641,000 641,000 320,496 242,917 38%

Asset Renewals

Asset Upgrade/New

Asset Purchases


Reserves Tfr To 641,000 641,000 320,496 0%

Total Payments 641,000 641,000 320,496 0%

Capital Surplus/ (Deficit) 242,917

SURPLUS/(DEFICIT) (73,200) 148,480 75,280 62,140 (72,961)

General Revenue Funding (73,200) 148,480 75,280 62,140 (72,961) (97%)



COMMENTARYTransport and Utiliy Group tracking well within budget with no variances to report


65


0%

Funding


TUG Administration 79,984 72,961



71010.7000.7201S94 - Carparking 938,606 938,606

71010.7000.7202S94 - Public Reserve Acquisition 372,346 372,346

71010.7000.7203S94 - Recreational Facilities

71010.7000.7204S94 - Rural Roads 155,978 155,978

71010.7000.7205S94 - South Pambula 20,808 20,808

71010.7000.7206S94 - Urban Roads 123,878 123,878

71010.7000.7209Other Contribution - Tathra Estate 41,000 41,000

71010.7000.7211S94 - Open Space and Recreation 89,740 (89,740)

71010.7000.7212S94 - Community Facilities 57,700 (57,700)

71010.7000.7213S94 - Roads 448,700 (448,700)

% Funded by Grants

(1,000,000)

(500,000)

-

500,000

1,000,000



-

500,000

1,000,000

1,500,000

2,000,000

2,500,000



(1,000,000)

(500,000)

-

500,000

1,000,000



-

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000



(500,000)

-

500,000

1,000,000

1,500,000



66

Function | Transport Services

38%




Operating Budget

Rates 1,200,500 1,200,500 1,200,500 600,250 50%

Fees & Charges

Grants 4,238,000 (51,550) 4,186,450 2,093,220 1,997,071 48%

Other Revenues 6,000 6,000 3,000 0%

Lease Income

Attribution Revenue

Total Revenue 5,444,500 (51,550) 5,392,950 3,296,720 2,597,321 48%

Employment Costs

Operating Costs 3,124

Asset Maintenance 5,076,000 (91,831) 4,984,169 2,492,106 2,537,721 51%



Asset Depreciation


Total Expenses 6,730,000 (91,831) 6,638,169 3,319,104 3,375,515 51%

Operating Surplus/ (Deficit) (1,285,500) 40,281 (1,245,219) (22,384) (778,194) 62%

Capital Budget

Capital Grants 1,462,000 1,404,075 2,866,075 1,433,040 1,483,462 52%

Developer Conts

Other Capital Conts

Asset Sales

Land Sales


Loan Proceeds 1,670,000 1,670,000 835,002 0%


Total Receipts 3,580,700 1,672,315 5,253,015 2,626,518 1,483,462 28%

Asset Renewals 7,306,000 1,512,135 8,818,135 4,409,052 2,515,764 29%

Asset Upgrade/New 1,581,000 108,635 1,689,635 844,818 1,392,635 82%

Asset Purchases


Reserves Tfr To

Total Payments 9,037,000 1,620,770 10,657,770 5,328,870 4,003,865 38%

Capital Surplus/ (Deficit) (5,456,300) 51,545 (5,404,755) (2,702,352) (2,520,403) 47%

SURPLUS/(DEFICIT) (6,741,800) 91,826 (6,649,974) (2,724,736) (3,298,597)

General Revenue Funding (6,741,800) 91,826 (6,649,974) (2,724,736) (3,298,597) 50%



COMMENTARYTransport Services on track with budget except for Asset upgrades which is over due to Towamba Road upgrade being over budget due to inclement weather.


67


24%

Funding


Bridges 962,803 BUS SHELTERS 2006/2007 CPTIGS 22,464

Roads 3,480,533 2,335,794 BUS SHELTERS 2008/2009 CPTIGS 56,578

BUS SHELTERS 2010/2011 CPTIGS 29,591

REPAIR PROGRAM 2013/2014 (INCL 119,223



% Funded by Grants

-

500,000

1,000,000

1,500,000

2,000,000



-

5,000,000

10,000,000

15,000,000

20,000,000



-

500,000

1,000,000

1,500,000

2,000,000



-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000



-

500,000

1,000,000

1,500,000

2,000,000

2,500,000



68

Function | Waste Services

0%




Operating Budget

Rates 7,238,000 7,238,000 7,238,000 7,298,651 101%

Fees & Charges 1,200,000 365,000 1,565,000 782,436 893,746 57%

Grants 180,000 180,000 90,000 157,182 87%

Other Revenues 185,000 185,000 92,502 8,968 5%

Lease Income 1,000 1,000 498 706 71%

Attribution Revenue

Total Revenue 8,804,000 365,000 9,169,000 8,203,436 8,359,253 91%


Operating Costs 3,387,000 3,387,000 1,714,996 1,237,012 37%

Asset Maintenance 2,498,000 2,498,000 1,249,002 1,053,530 42%

Asset Operations 7,006


Asset Depreciation


Total Expenses 7,092,000 7,092,000 3,567,496 2,871,236 40%

Operating Surplus/ (Deficit) 1,712,000 365,000 2,077,000 4,635,940 5,488,017 264%

Capital Budget

Capital Grants

Developer Conts

Other Capital Conts

Asset Sales

Land Sales


Loan Proceeds


Total Receipts 515,000 515,000 257,502 0%



Asset Purchases


Reserves Tfr To 365,000 365,000 182,430 0%

Total Payments 2,227,000 365,000 2,592,000 1,295,928 423,358 16%

Capital Surplus/ (Deficit) (1,712,000) (365,000) (2,077,000) (1,038,426) (423,358) 20%

SURPLUS/(DEFICIT) 3,597,514 5,064,659




COMMENTARYWaste Fund is tracking well compared to its estimates. There was a positive variance due to increase in gate income at the waste facilites across council. This has

been restricted to fund future waste capital program.


69


2%

Funding


Waste Services 157,182 893,746



71010.7000.7048Waste Management [Domestic] 4,768,589 (515,000) 4,253,589

71010.7000.7049Waste Management [Other] 342,762 365,000 707,762

% Funded by Grants

-

200,000

400,000

600,000

800,000

1,000,000



-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000



-

200,000

400,000

600,000

800,000

1,000,000



-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000



(2,000,000)

-

2,000,000

4,000,000

6,000,000

8,000,000



70

Function | Water Services

0%




Operating Budget

Rates 2,854,000 2,854,000 2,854,000 2,863,589 100%

Fees & Charges 6,777,000 6,777,000 2,726,798 2,626,739 39%

Grants 141,000 141,000 70,500 145,365 103%

Other Revenues 623,000 623,000 311,502 18,952 3%

Lease Income 15,636

Attribution Revenue

Total Revenue 10,395,000 10,395,000 5,962,800 5,670,281 55%


Operating Costs 1,259,000 1,259,000 656,502 481,182 38%



Interest Payments

Asset Depreciation


Total Expenses 7,316,000 7,316,000 3,684,996 3,702,610 51%


Capital Budget

Capital Grants

Developer Conts 988,000 988,000 493,998 179,955 18%

Other Capital Conts

Asset Sales

Land Sales

Reserves Tfr From 1,972,000 988,000 2,960,000 1,479,798 0%

Loan Proceeds


Total Receipts 2,960,000 988,000 3,948,000 1,973,796 179,955 5%

Asset Renewals 2,459,000 2,459,000 1,229,502 767,497 31%




Reserves Tfr To 988,000 988,000 493,800 0%

Total Payments 6,039,000 988,000 7,027,000 3,513,300 1,065,989 15%

Capital Surplus/ (Deficit) (3,079,000) (3,079,000) (1,539,504) (886,034) 29%

SURPLUS/(DEFICIT) 738,300 1,081,637


Overall Surplus/(Deficit) 738,300 1,081,637


COMMENTARYWater Services tracking well within budget with no variances to report.


71


1%

Funding


Water Services 145,365 2,626,739



72010.7000.7004Asset Replacement 2,910,452 2,910,452

72010.7000.7023Employee Leave Entitlement 100,000 100,000

72010.7000.7050Loan Repayments

72010.7000.7051New Works 5,800,000 (1,972,000) 3,828,000

72010.7000.7052Tura Beach Works 137,411 137,411

72010.7000.7054Sinking Fund - Loan 7162

72010.7000.7207S64 - Water Headworks 5,099,274 988,000 (988,000) 5,099,274

% Funded by Grants

-

200,000

400,000

600,000

800,000

1,000,000

1,200,000



-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000



-

200,000

400,000

600,000

800,000

1,000,000

1,200,000



-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000



-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000



72

Function | Works

1%




Operating Budget

Rates

Fees & Charges 7,482,000 7,482,000 3,741,000 3,155,557 42%

Grants

Other Revenues 280,484

Lease Income 15,000 15,000 7,500 5,969 40%


Total Revenue 8,134,000 8,134,000 4,066,998 3,760,510 46%


Operating Costs 328,000 328,000 163,998 354,183 108%



Interest Payments

Asset Depreciation


Total Expenses 6,278,100 6,278,100 3,139,050 2,765,436 44%

Operating Surplus/ (Deficit) 1,855,900 1,855,900 927,948 995,075 54%

Capital Budget

Capital Grants

Developer Conts


Asset Sales 1,770,000 1,770,000 885,000 916,107 52%

Land Sales

Reserves Tfr From

Loan Proceeds 1,500,000 1,500,000 750,000 0%


Total Receipts 3,270,000 10,000 3,280,000 1,639,998 926,107 28%

Asset Renewals 1,350,000 125,000 1,475,000 737,478 3,760 0%

Asset Upgrade/New 2,316

Asset Purchases 3,692,000 3,692,000 1,846,002 1,806,417 49%


Reserves Tfr To 65,900 65,900 32,952 0%

Total Payments 5,107,900 125,000 5,232,900 2,616,432 1,812,493 35%

Capital Surplus/ (Deficit) (1,837,900) (115,000) (1,952,900) (976,434) (886,386) 45%

SURPLUS/(DEFICIT) 18,000 (115,000) (97,000) (48,486) 108,688 (112%)

General Revenue Funding 18,000 (115,000) (97,000) (48,486) 108,688 (112%)



COMMENTARYWorks tracking well within budget. Operating Cost are over budget due to council taking up more private works than anticipated. There is a corresponding

increase in Fees and Charges in relation to the Private Works as well. Increase of Asset Renewals is a transfer from Leisure Services for Pambula Rivermouth

Project.


73


0%

Funding


Council Depots

Fleet 2,905,045

Private Works 192,058 14,792

Public Amenities 310,103

Quarries 58,455

Saleyard

Town Centre Carparks 5,849



71010.7000.7037Plant Replacement 555,226 65,900 621,126

71010.7000.7041Quarries and Gravel Pits 283,842 283,842

71010.7000.7042Saleyards 31,354 31,354

% Funded by Grants

-

500,000

1,000,000

1,500,000



-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000



-

500,000

1,000,000

1,500,000



-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000



-

200,000

400,000

600,000

800,000

1,000,000

1,200,000



74

quarterly budget review statement december 2014

Documents