shire's vision
TRANSCRIPT
2
3
4
6
7
9
SHIRE'S VISION
The Shire will endeavour to provide community services and
facilities to meet the needs of members of the community and
enable them to enjoy a pleasant and healthy way of life.
Statement of Comprehensive Income by Nature or Type
Basis of Preparation
Statement of Comprehensive Income by Program
Statement of Cash Flows
Rate Setting Statements
Index of Notes to the Budget
SHIRE OF LAVERTON
BUDGET
FOR THE YEAR ENDED 30 JUNE 2022
LOCAL GOVERNMENT ACT 1995
TABLE OF CONTENTS
2021/22 2020/21 2020/21
NOTE Budget Actual Budget
$ $ $
Revenue
Rates 1(a) 6,333,845 5,694,572 5,698,900
Operating grants, subsidies and
contributions 9(a) 4,173,172 4,632,024 2,764,870
Fees and charges 8 507,450 741,497 448,550
Interest earnings 11(a) 50,100 94,123 45,200
Other revenue 11(b) 161,200 34,741 288,500
11,225,767 11,196,957 9,246,020
Expenses
Employee costs (3,611,133) (3,554,371) (4,378,838)
Materials and contracts (5,166,000) (3,668,939) (2,773,960)
Utility charges (355,100) (354,095) (324,400)
Depreciation on non-current assets 5 (2,522,010) (2,431,363) (2,318,700)
Interest expenses 11(d) (54,115) (55,306) (96,500)
Insurance expenses (180,830) (163,951) (150,145)
Other expenditure 129,769 (66,569) (649,878)
(11,759,419) (10,294,594) (10,692,421)
Subtotal (533,652) 902,363 (1,446,401)
Non-operating grants, subsidies and
contributions 9(b) 3,524,078 2,719,631 3,926,125
Profit on asset disposals 4(b) 30,000 24,059 0
Loss on asset disposals 4(b) (152,000) (36,086) (92,000)
3,402,078 2,707,604 3,834,125
Net result 2,868,426 3,609,967 2,387,724
Other comprehensive income
Changes on revaluation of non-current assets 0 0 0
Total other comprehensive income 0 0 0
Total comprehensive income 2,868,426 3,609,967 2,387,724
This statement is to be read in conjunction with the accompanying notes.
BASIS OF PREPARATION REVENUES (CONTINUED)
The budget has been prepared in accordance with Australian Accounting OPERATING GRANTS, SUBSIDIES AND CONTRIBUTIONS
Standards (as they apply to local governments and not-for-profit entities) and Refer to all amounts received as grants, subsidies and contributions that are
interpretations of the Australian Accounting Standards Board, and the Local not non-operating grants.
Government Act 1995 and accompanying regulations.
NON-OPERATING GRANTS, SUBSIDIES AND CONTRIBUTIONS
The Local Government Act 1995 and accompanying Regulations take precedence Amounts received specifically for the acquisition, construction of new or the
over Australian Accounting Standards where they are inconsistent. upgrading of noncurrent assets paid to a local government, irrespective of
whether these amounts are received as capital grants, subsidies, contributions
The Local Government (Financial Management) Regulations 1996 specify that or donations.
vested land is a right-of-use asset to be measured at cost. All right-of-use
assets (other than vested improvements) under zero cost concessionary FEES AND CHARGES
leases are measured at zero cost rather than at fair value. The exception Revenue (other than service charges) from the use of facilities and charges
is vested improvements on concessionary land leases such as roads, made for local government services, sewerage rates, rentals, hire charges, fee
buildings or other infrastructure which continue to be reported at fair value, for service, photocopying charges, licences, sale of goods or information, fines,
as opposed to the vested land which is measured at zero cost. The penalties and administration fees. Local governments may wish to disclose
measurement of vested improvements at fair value is a departure from AASB 16 more detail such as rubbish collection fees, rental of property, fines and
which would have required the Shire to measure any vested improvements at zero penalties, other fees and charges.
cost.
INTEREST EARNINGS
Accounting policies which have been adopted in the preparation of this budget Interest and other items of a similar nature received from bank and investment
have been consistently applied unless stated otherwise. Except for cash flow accounts, interest on rate instalments, interest on rate arrears and interest on
and rate setting information, the budget has been prepared on the accrual basis debtors.
and is based on historical costs, modified, where applicable, by the
measurement at fair value of selected non-current assets, financial assets and OTHER REVENUE / INCOME
liabilities. Other revenue, which can not be classified under the above headings, includes
dividends, discounts, and rebates. Reimbursements and recoveries should be
THE LOCAL GOVERNMENT REPORTING ENTITY separated by note to ensure the correct calculation of ratios.
All funds through which the Shire of Laverton controls resources
to carry on its functions have been included in the financial statements forming EXPENSES
part of this budget. EMPLOYEE COSTS
All costs associated with the employment of person such as salaries, wages,
In the process of reporting on the local government as a single unit, all allowances, benefits such as vehicle and housing, superannuation, employment
transactions and balances between those Funds (for example, loans and expenses, removal expenses, relocation expenses, worker's compensation
transfers between Funds) have been eliminated. insurance, training costs, conferences safety expenses, medical examinations,
fringe benefit tax, etc.
All monies held in the Trust Fund are excluded from the financial statements.
A separate statement of those monies appears at Note 14 to the budget. MATERIALS AND CONTRACTS
All expenditures on materials, supplies and contracts not classified under other
2020/21 ACTUAL BALANCES headings. These include supply of goods and materials, legal expenses,
Balances shown in this budget as 2020/21 Actual are estimates as forecast at consultancy, maintenance agreements, communication expenses, advertising
the time of budget preparation and are subject to final adjustments. expenses, membership, periodicals, publications, hire expenses, rental, leases,
postage and freight etc. Local governments may wish to disclose more detail
CHANGE IN ACCOUNTING POLICIES such as contract services, consultancy, information technology, rental or lease
On the 1 July 2021 no new accounting policies are to expenditures.
be adopted and no new policies are expected to impact the annual budget.
UTILITIES (GAS, ELECTRICITY, WATER, ETC.)
KEY TERMS AND DEFINITIONS - NATURE OR TYPE Expenditures made to the respective agencies for the provision of power, gas
or water. Exclude expenditures incurred for the reinstatement of roadwork on
REVENUES behalf of these agencies.
RATES
All rates levied under the Local Government Act 1995 . Includes general, INSURANCE
differential, specified area rates, minimum rates, interim rates, back rates, All insurance other than worker's compensation and health benefit insurance
ex-gratia rates, less discounts and concessions offered. Exclude administration included as a cost of employment.
fees, interest on instalments, interest on arrears, service charges and
sewerage rates. LOSS ON ASSET DISPOSAL
Loss on the disposal of fixed assets includes loss on disposal of long term
SERVICE CHARGES investments.
Service charges imposed under Division 6 of Part 6 of the Local Government
Act 1995. Regulation 54 of the Local Government (Financial Management) DEPRECIATION ON NON-CURRENT ASSETS
Regulations 1996 identifies these as television and radio broadcasting, Depreciation and amortisation expense raised on all classes of assets.
underground electricity and neighbourhood surveillance services.
INTEREST EXPENSES
Excludes rubbish removal charges. Interest and other items of a similar Interest and other costs of finance paid, including costs of finance for loan
nature received from bank and investment accounts, interest on rate debentures, overdraft accommodation and refinancing expenses.
instalments, interest on rate arrears and interest on debtors.
OTHER EXPENDITURE
PROFIT ON ASSET DISPOSAL Statutory fees, taxes, provision for bad debts, member's fees or State taxes.
Profit on the disposal of assets including gains on the disposal of long term Donations and subsidies made to community groups.
investments. Losses are disclosed under the expenditure classifications.
2021/22 2020/21 2020/21
NOTE Budget Actual Budget
Revenue 1,8,9(a),11(a),11(b) $ $ $
Governance 100 7,050 100
General purpose funding 7,740,767 8,254,298 6,846,600
Law, order, public safety 10,000 13,670 13,170
Health 3,100 3,867 3,100
Education and welfare 240,000 237,055 180,600
Housing 25,000 51,126 50,000
Community amenities 132,600 125,677 134,200
Recreation and culture 134,000 76,666 73,050
Transport 2,556,000 1,681,716 1,573,000
Economic services 251,700 384,499 267,200
Other property and services 132,500 361,333 105,000
11,225,767 11,196,957 9,246,020
Expenses excluding finance costs 4(a),5,11(c)(e)(f)(g)
Governance (650,855) (457,737) (700,439)
General purpose funding (717,373) (395,517) (694,636)
Law, order, public safety (271,354) (184,756) (264,519)
Health (348,876) (328,955) (342,383)
Education and welfare (572,282) (362,611) (566,987)
Housing (39,007) (136,305) (124,813)
Community amenities (661,138) (591,062) (654,631)
Recreation and culture (1,094,568) (1,171,102) (1,225,132)
Transport (6,014,529) (5,165,190) (4,648,161)
Economic services (1,302,039) (989,776) (1,319,400)
Other property and services (33,283) (456,277) (54,820)
(11,705,304) (10,239,288) (10,595,921)
Finance costs 7,6(a),11(d)
General purpose funding (1,000) 0 (27,000)
Housing (14,330) (17,574) (22,500)
Recreation and culture (15,810) (17,277) (18,000)
Economic services (22,975) (20,455) (29,000)
(54,115) (55,306) (96,500)
Subtotal (533,652) 902,363 (1,446,401)
Non-operating grants, subsidies and contributions 9(b) 3,524,078 2,719,631 3,926,125
Profit on disposal of assets 4(b) 30,000 24,059 0
(Loss) on disposal of assets 4(b) (152,000) (36,086) (92,000)
3,402,078 2,707,604 3,834,125
Net result 2,868,426 3,609,967 2,387,724
Other comprehensive income
Changes on revaluation of non-current assets 0 0 0
Total other comprehensive income 0 0 0
Total comprehensive income 2,868,426 3,609,967 2,387,724
This statement is to be read in conjunction with the accompanying notes.
KEY TERMS AND DEFINITIONS - REPORTING PROGRAMS
In order to discharge its responsibilities to the community, Council has developed a set of operational
OBJECTIVE ACTIVITIES
GOVERNANCE Administration and operation facilities and services to members of
Council. Other costs that relate to the tasks of assisting members and
ratepayers on matters which do not concern specific council services.
GENERAL PURPOSE FUNDING Rates, general purpose government grants and interest revenue.
LAW, ORDER, PUBLIC SAFETY Supervision of various laws, fire prevention, emergency services and
animal control.
HEALTH Food control, maintenance of child health clinics and health
administration, and the retention of a full time doctor in Laverton.
EDUCATION AND WELFARE Maintenance of pre-school facilities, day care centre, donations to school
and assistance to welfare groups and the Youth Development Program.
HOUSING Provision of staff housing as well as private housing for the retention of
professionals in Laverton.
COMMUNITY AMENITIES Rubbish collection services, operation of rubbish tip site, noise control,
administration of town planning, operation of cemeteries and maintenance
of public conveniences.
RECREATION AND CULTURE Provision of public halls, swimming pool, recreational facilities, various
reserves, operation of library together with television and radio re-
broadcasting facilities.
TRANSPORT Construction and maintenance of roads, drainage, footpaths, parking
facilities, traffic signs, street cleaning and operation of Laverton Airport.
ECONOMIC SERVICES Community development, tourism and area promotion, heritage
development and maintenance, Great Beyond Visitor Centre & Explorers
Hall of Fame, Community Resource Centre and building control.
OTHER PROPERTY AND SERVICES Private works, community bus, technical services, administration, plant
operations control and miscellaneous services not able to be classified
elsewhere.
and financial objectives. These objectives have been established both on an overall basis, reflected
by the Shire's Community Vision, and for each of its broad activities/programs.
2021/22 2020/21 2020/21
NOTE Budget Actual Budget
$ $ $
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts
Rates 6,333,845 5,707,528 5,698,900
Operating grants, subsidies and contributions 4,173,172 5,529,991 2,470,915
Fees and charges 507,450 741,497 448,550
Interest received 50,100 94,123 45,200
Goods and services tax received 534,683 287,440 343,184
Other revenue 161,200 34,741 288,500
11,760,450 12,395,320 9,295,249
Payments
Employee costs (3,611,133) (3,613,273) (4,378,838)
Materials and contracts (5,166,000) (3,253,188) (2,773,960)
Utility charges (355,100) (354,095) (324,400)
Interest expenses (54,115) (55,982) (96,500)
Insurance paid (180,830) (163,951) (150,145)
Goods and services tax paid (534,683) (213,988) (343,184)
Other expenditure 129,769 (66,569) (649,878)
(9,772,092) (7,721,046) (8,716,905)
Net cash provided by (used in)
operating activities 3 1,988,358 4,674,274 578,344
CASH FLOWS FROM INVESTING ACTIVITIES
Payments for purchase of property, plant & equipment 4(a) (3,573,594) (1,754,183) (3,952,200)
Payments for construction of infrastructure 4(a) (3,108,043) (1,474,143) (2,179,100)
Non-operating grants, subsidies and contributions 9(b) 3,524,078 2,768,886 3,926,125
Proceeds from sale of plant and equipment 4(b) 370,000 190,636 230,000
Net cash provided by (used in)
investing activities (2,787,559) (268,804) (1,975,175)
CASH FLOWS FROM FINANCING ACTIVITIES
Repayment of borrowings 6(a) (326,110) (287,919) (284,379)
Proceeds from new borrowings 6(a) 0 1,300,000 1,300,000
Net cash provided by (used in)
financing activities (326,110) 1,012,081 1,015,621
Net increase (decrease) in cash held (1,125,311) 5,417,551 (381,210)
Cash at beginning of year 8,298,892 2,881,341 2,900,572
Cash and cash equivalents
at the end of the year 3 7,173,581 8,298,892 2,519,362
This statement is to be read in conjunction with the accompanying notes.
2021/22 2020/21 2020/21
NOTE Budget Actual Budget
$ $ $
OPERATING ACTIVITIES
Net current assets at start of financial year - surplus/(deficit) 2(a) 1,993,483 (284,030) 300,000
1,993,483 (284,030) 300,000
Revenue from operating activities (excluding rates)
Governance 100 7,050 100
General purpose funding 1,406,922 2,559,726 1,147,700
Law, order, public safety 10,000 13,670 13,170
Health 3,100 3,867 3,100
Education and welfare 240,000 237,055 180,600
Housing 25,000 51,126 50,000
Community amenities 132,600 125,677 134,200
Recreation and culture 134,000 76,666 73,050
Transport 2,586,000 1,681,716 1,573,000
Economic services 251,700 384,499 267,200
Other property and services 132,500 385,392 105,000
4,921,922 5,526,444 3,547,120
Expenditure from operating activities
Governance (650,855) (457,737) (700,439)
General purpose funding (718,373) (395,517) (721,636)
Law, order, public safety (271,354) (184,756) (264,519)
Health (348,876) (328,955) (342,383)
Education and welfare (572,282) (362,611) (566,987)
Housing (53,337) (177,020) (172,313)
Community amenities (661,138) (591,062) (654,631)
Recreation and culture (1,262,378) (1,188,379) (1,243,132)
Transport (6,014,529) (5,178,135) (4,711,161)
Economic services (1,325,014) (1,010,231) (1,348,400)
Other property and services (33,283) (456,277) (58,820)
(11,911,419) (10,330,680) (10,784,421)
Non-cash amounts excluded from operating activities 2(b) 2,644,010 2,420,621 2,116,745
Amount attributable to operating activities (2,352,004) (2,667,645) (4,820,556)
INVESTING ACTIVITIES
Non-operating grants, subsidies and contributions 3,524,078 2,719,631 3,926,125
Payments for property, plant and equipment 4(a) (3,573,594) (1,754,183) (3,952,200)
Payments for construction of infrastructure 4(a) (3,108,043) (1,474,143) (2,179,100)
Proceeds from disposal of assets 4(b) 370,000 190,636 230,000
(2,787,559) (318,059) (1,975,175)
FINANCING ACTIVITIES
Repayment of borrowings 6(a) (326,110) (287,919) (284,379)
Proceeds from new borrowings 6(a) 0 1,300,000 1,300,000
Transfers to cash backed reserves (restricted assets) 7(a) (948,172) (1,727,466) (34,000)
Transfers from cash backed reserves (restricted assets) 7(a) 80,000 0 115,210
Amount attributable to financing activities (1,194,282) (715,385) 1,096,831
Budgeted deficiency before imposition of general rates (6,333,845) (3,701,089) (5,698,900)
Estimated amount to be raised from general rates 1 6,333,845 5,694,572 5,698,900
Net current assets at end of financial year - surplus/(deficit) 2(a) 0 1,993,483 0
This statement is to be read in conjunction with the accompanying notes.
2021/22 2020/21 2020/21
NOTE Budget Actual Budget
$ $ $
OPERATING ACTIVITIES
Net current assets at start of financial year - surplus/(deficit) 2 1,993,483 (284,030) 300,000
1,993,483 (284,030) 300,000
Revenue from operating activities (excluding rates)
Specified area and ex gratia rates 1(d) 0 0 0
Operating grants, subsidies and 9(a)
contributions 4,173,172 4,632,024 2,764,870
Fees and charges 8 507,450 741,497 448,550
Service charges 1(d) 0 0 0
Interest earnings 11(a) 50,100 94,123 45,200
Other revenue 11(b) 161,200 34,741 288,500
Profit on asset disposals 4(b) 30,000 24,059 0
4,921,922 5,526,444 3,547,120
Expenditure from operating activities
Employee costs (3,611,133) (3,554,371) (4,378,838)
Materials and contracts (5,166,000) (3,668,939) (2,773,960)
Utility charges (355,100) (354,095) (324,400)
Depreciation on non-current assets 5 (2,522,010) (2,431,363) (2,318,700)
Interest expenses 11(d) (54,115) (55,306) (96,500)
Insurance expenses (180,830) (163,951) (150,145)
Other expenditure 129,769 (66,569) (649,878)
Loss on asset disposals 4(b) (152,000) (36,086) (92,000)
Loss on revaluation of non current assets 0 0 0
Reversal of prior year loss on revaluation of assets 0 0 0
(11,911,419) (10,330,680) (10,784,421)
Non-cash amounts excluded from operating activities 2(b) 2,644,010 2,420,621 2,116,745
Amount attributable to operating activities (2,352,004) (2,667,645) (4,820,556)
INVESTING ACTIVITIES
Non-operating grants, subsidies and contributions 9(b) 3,524,078 2,719,631 3,926,125
Payments for land held for resale 4(a) 0 0 0
Payments for investment property 4(a) 0 0 0
Payments for property, plant and equipment 4(a) (3,573,594) (1,754,183) (3,952,200)
Payments for construction of infrastructure 4(a) (3,108,043) (1,474,143) (2,179,100)
Proceeds from disposal of assets 4(b) 370,000 190,636 230,000
Amount attributable to investing activities (2,787,559) (318,059) (1,975,175)
Non-cash amounts excluded from investing activities 2(c) 0 0 0
Amount attributable to investing activities (2,787,559) (318,059) (1,975,175)
FINANCING ACTIVITIES
Repayment of borrowings 6(a) (326,110) (287,919) (284,379)
Proceeds from new borrowings 6(b) 0 1,300,000 1,300,000
Transfers to cash backed reserves (restricted assets) 7(a) (948,172) (1,727,466) (34,000)
Transfers from cash backed reserves (restricted assets) 7(a) 80,000 0 115,210
Amount attributable to financing activities (1,194,282) (715,385) 1,096,831
Budgeted deficiency before general rates (6,333,845) (3,701,089) (5,698,900)
Estimated amount to be raised from general rates 1(a) 6,333,845 5,694,572 5,698,900
Net current assets at end of financial year - surplus/(deficit) 2 0 1,993,483 0
This statement is to be read in conjunction with the accompanying notes.
Rates 10
Net Current Assets 14
Reconciliation of cash 17
Asset Acquisitions 18
Asset Disposals 19
Asset Depreciation 20
Borrowings 21
Leases 23
Reserves 24
Fees and Charges 25
Grant Revenue 25
Revenue Recognition 26
Other Information 30
Trading Undertakings and Major Trading Undertakings 32
Interests in Joint Arrangements 33
Trust 34
Significant Accounting Policies - Other Information 35
1. RATES
(a) Rating Information
2021/22 2021/22 2021/22 2021/22 2020/21 2020/21
Number Budgeted Budgeted Budgeted Budgeted Actual Budget
of Rateable rate interim back total total total
RATE TYPE Rate in properties value revenue rates rates revenue revenue revenue
$ $ $ $ $ $ $ $
Differential general rate or general rate
GRV - Townsite 11.61000 177 2,389,980 277,477 0 0 277,477 277,454 277,827
GRV - Mining 9.30640 14 14,530,500 1,352,266 0 0 1,352,266 1,303,386 1,303,376
Unimproved valuations
UV - Pastoral 9.79000 15 649,186 63,555 0 0 63,555 63,555 63,537
UV - Mining 17.18100 718 22,931,326 3,939,831 367,715 0 4,307,546 3,721,648 3,760,594
UV - Shared Tenements 17.18100 46 1,285,444 220,852 0 0 220,852 212,917 177,954
Sub-Totals 970 41,786,436 5,853,982 367,715 0 6,221,697 5,578,960 5,583,288
Minimum
Minimum payment $
GRV - Townsite 315 48 15,857 15,120 0 0 15,120 14,805 14,805
GRV - Mining 315 1 20 315 0 0 315 315 315
Unimproved valuations
UV - Pastoral 315 3 3,000 945 0 0 945 945 945
UV - Mining 315 296 294,953 93,240 0 0 93,240 97,335 97,335
UV - Shared Tenements 158 16 4,287 2,528 0 0 2,528 2,212 2,212
Sub-Totals 364 318,117 112,148 0 0 112,148 115,612 115,612
1,334 42,104,553 5,966,130 367,715 0 6,333,845 5,694,572 5,698,900
Discounts (Refer note 1(d)) (225,371) (202,092) (190,000)
Total amount raised from general rates 6,108,474 5,492,480 5,508,900
All land (other than exempt land) in the Shire of Laverton is rated according to its Gross Rental Value (GRV) in townsites or Unimproved Value (UV) in the
remainder of the Shire of Laverton.
The general rates detailed for the 2021/22 financial year have been determined by Council on the basis of raising the revenue required to meet the deficiency between the
total estimated expenditure proposed in the budget and the estimated revenue to be received from all sources other than rates and also considering the extent of any increase
in rating over the level adopted in the previous year.
The minimum rates have been determined by Council on the basis that all ratepayers must make a reasonable contribution to the cost of local government services/facilities.
Gross rental valuations
Gross rental valuations
1. RATES (CONTINUED)
(b) Interest Charges and Instalments - Rates and Service Charges
The following instalment options are available to ratepayers for the payment of rates and service charges.
Instalment Unpaid
Instalment plan rates
plan admin interest interest
Instalment options Date due charge rate rates
$ % %
Option one
Single full payment 06 September 2021
Option three
First instalment 06 September 2021
Second instalment 08 November 2021 5 2.5% 6.0%
Third instalment 10 January 2022 5 2.5% 6.0%
Fourth instalment 10 March 2022 5 2.5% 6.0%
2021/22 2020/21 2020/21
Budget Actual Budget
revenue revenue revenue
$ $ $
Instalment plan admin charge revenue 2,500 2,320 4,000
Instalment plan interest earned 5,000 4,795 5,000
Unpaid rates and service charge interest earned 20,000 55,523 15,000
Emergency Services Levy - Penalty Interest Received 100 329 100
27,600 62,638 24,100
1. RATES (CONTINUED)
(c) Objectives and Reasons for Differential Rating
Council has adopted differential rating to spread the rates burden equitably and at the same time maintain rating based on land zoning and land use.
Differential general rate
Description Reasons
Pastoral Leases (UV)
Mining Leases (UV)
Townsite (GRV)
Mining (GRV)
to achieve relativity to other rating codes, subject to annual
increases as part of ongoing rating needs.
to achieve relativity to other rating codes, subject to annual
increases as part of ongoing rating needs.
to achieve relativity to other rating codes, subject to annual
increases as part of ongoing rating needs.
to achieve relativity to other rating codes, subject to
annual increases as part of ongoing rating needs.
This classification covers mining leases in the
rural area except for several mine sites with
substantial accommodation villages and
processing plants and which are rated on gross
rental values.
to achieve relativity to other rating codes, subject to
annual increases as part of ongoing rating needs.
to achieve relativity to other rating codes, subject to annual
increases as part of ongoing rating needs.
ObjectsCharacteristics
This classification applies to all pastoral leases
within the Shire.
This classification applies to the Laverton town
site and covers land zoned as Residential,
Commercial, Community, Industrial, Mining
Tenement, Special Residential and Vacant.
This classification currently applies to mining
accommodation and processing plants not
otherwise classified as Mining (UV) - See
above.
to achieve relativity to other rating codes, subject to
annual increases as part of ongoing rating needs.
to achieve relativity to other rating codes, subject to
annual increases as part of ongoing rating needs.
1. RATES (CONTINUED)
(d) Specified Area Rate
The Shire did not raise specified area rates for the year ended 30th June 2022.
(d) Service Charges
The Shire did not raise service charges for the year ended 30th June 2022.
(d) Rates discounts
Rate or fee to which 2021/22 2020/21 2020/21
discount is granted Discount % Discount ($) Budget Actual Budget
$ $ $
Council Rates 5.0% 225,371 202,092 190,000
225,371 202,092 190,000
(e) Waivers or concessions
The Shire does not anticipate any waivers or concessions for the year ended 30th June 2022.
Circumstances in which discount is granted
All current rates and arrears paid in full by the due date
2. NET CURRENT ASSETS
2021/22 2020/21 2020/21
Budget Actual Budget
Note 30 June 2022 30 June 2021 30 June 2021
$ $ $
(a) Composition of estimated net current assets
Current assets
Cash and cash equivalents - unrestricted 3 964,580 2,275,599 501,469
Cash and cash equivalents - restricted 3 6,209,001 6,023,293 2,017,893
Receivables 929,337 929,337 (178,047)
Inventories 189,716 189,716 139,287
8,292,634 9,417,945 2,480,602
Less: current liabilities
Trade and other payables (635,072) (635,072) (229,307)
Contract liabilities (1,000,000) (1,000,000) 0
Unspent non-operating grant, subsidies and contributions liability (522,464) (522,464) 0
Short term borrowings 0 0 (1,299,997)
Long term borrowings 6 0 (326,110) (422,048)
Employee provisions (432,815) (432,815) 0
(2,590,351) (2,916,461) (1,951,352)
Net current assets 5,702,283 6,501,484 529,250
Less: Total adjustments to net current assets 2.(c) (5,702,283) (4,508,001) (529,250)
Net current assets used in the Rate Setting Statement 0 1,993,483 0
2. NET CURRENT ASSETS (CONTINUED)
EXPLANATION OF DIFFERENCE IN NET CURRENT ASSETS AND SURPLUS/(DEFICIT)
Items excluded from calculation of budgeted deficiency
(b) Operating activities excluded from budgeted deficiency
The following non-cash revenue or expenditure has been excluded 2021/22 2020/21 2020/21
from amounts attributable to operating activities within the Rate Setting Budget Actual BudgetStatement in accordance with Financial Management Regulation 32. Note 30 June 2022 30 June 2021 30 June 2021
$ $ $
Adjustments to operating activities
Less: Profit on asset disposals 4(b) (30,000) (24,059) 0
Add: Loss on disposal of assets 4(b) 152,000 36,086 92,000
Add: Depreciation on assets 5 2,522,010 2,431,363 2,318,700
Movement in current contract liabilities associated with restricted cash 0 (49,255) (293,955)
Non cash amounts excluded from operating activities 2,644,010 2,420,621 2,116,745
(c) Current assets and liabilities excluded from budgeted deficiency
The following current assets and liabilities have been excluded from the net current assets
used in the Rate Setting Statement in accordance with Financial Management Regulation 32
to agree to the surplus/(deficit) after imposition of general rates.
Adjustments to net current assets
Less: Unspent borrowings 6(c) 0 (682,464) 0
Less: Cash - restricted reserves 7 (4,686,537) (3,818,365) (2,017,893)
- Other liabilities [describe] (1,015,746) (333,282) 0
- Current portion of borrowings 0 326,110 1,299,997
- Current portion of employee benefit provisions held in reserve 0 0 188,646
Total adjustments to net current assets (5,702,283) (4,508,001) (529,250)
When calculating the budget deficiency for the purpose of Section 6.2 (2)(c) of the Local Government
Act 1995 the following amounts have been excluded as provided by Local Government (Financial
Management) Regulation 32 which will not fund the budgeted expenditure.
2 (d) NET CURRENT ASSETS (CONTINUED)
SIGNIFICANT ACCOUNTING POLICIES
CURRENT AND NON-CURRENT CLASSIFICATION TRADE AND OTHER RECEIVABLES
An asset or liability is classified as current if it Trade and other receivables include amounts due from
is expected to be settled within the next 12 months, ratepayers for unpaid rates and service charges and
being the Shire's operational cycle. In the case of other amounts due from third parties for goods sold and
liabilities where the Shire does not have the unconditional services performed in the ordinary course of business.
right to defer settlement beyond 12 months, such as
vested long service leave, the liability is classified Trade receivables are recognised at original invoice
as current even if not expected to be settled within amount less any allowances for uncollectible amounts
the next 12 months. Inventories held for trading are (i.e. impairment). The carrying amount of net trade
classified as current or non-current based on the receivables is equivalent to fair value as it is due for
Shire's intentions to release for sale. settlement within 30 days.
TRADE AND OTHER PAYABLES Trade receivables are held with the objective to collect
Trade and other payables represent liabilities for goods the contractual cash flows and therefore measures them
and services provided to the Shire prior to the end of the subsequently at amortised cost using the effective
financial year that are unpaid and arise when the interest rate method.
Shire of Laverton becomes obliged to make
future payments in respect of the purchase of these Due to the short term nature of current receivables, their
goods and services. The amounts are unsecured, are carrying amount is considered to be the same as their
recognised as a current liability and are normally paid fair value. Non-current receivables are indexed to
within 30 days of recognition. inflation, any difference between the face value and fair
value is considered immaterial.
PREPAID RATES
Prepaid rates are, until the taxable event has occurred The Shire applies the AASB 9 simplified approach to
(start of the next financial year), refundable at the request measuring expected credit losses using a lifetime
of the ratepayer. Rates received in advance are initially expected loss allowance for all trade receivables. To
recognised as a financial liability. When the taxable event measure the expected credit losses, rates receivable are
occurs, the financial liability is extinguished and the City separated from other trade receivables due to the
recognises revenue for the prepaid rates that have not difference in payment terms and security for rates
been refunded. receivable.
INVENTORIES PROVISIONS
General Provisions are recognised when the Shire has a present
Inventories are measured at the lower of cost and net legal or constructive obligation, as a result of past events,
realisable value. for which it is probable that an outflow of economic benefits
will result and that outflow can be reliably measured.
Net realisable value is the estimated selling price in the
ordinary course of business less the estimated costs of Provisions are measured using the best estimate of the
completion and the estimated costs necessary to make amounts required to settle the obligation at the end of the
the sale. reporting period.
Superannuation EMPLOYEE BENEFITS
The Shire of Laverton contributes to a Short-term employee benefits
number of superannuation funds on behalf of employees. Provision is made for the Shire's obligations for
short-term employee benefits. Short term employee
All funds to which the Shire of Laverton benefits are benefits (other than termination benefits)
contributes are defined contribution plans. that are expected to be settled wholly before 12 months
after the end of the annual reporting period in which the
LAND HELD FOR RESALE employees render the related service, including
Land held for development and sale is valued at the lower wages, salaries and sick leave. Short-term employee
of cost and net realisable value. Cost includes the cost of benefits are measured at the (undiscounted) amounts
acquisition, development, borrowing costs and holding expected to be paid when the obligation is settled.
costs until completion of development. Finance costs and
holding charges incurred after development is completed The Shire’s obligations for short-term employee benefits
are expensed. such as wages, salaries and sick leave are recognised
as a part of current trade and other payables in the
Gains and losses are recognised in profit or loss at the time statement of financial position. The Shire's obligations for
of signing an unconditional contract of sale if significant employees' annual leave and long service leave
risks and rewards, and effective control over the land, are entitlements are recognised as provisions in the statement
passed on to the buyer at this point. of financial position.
CONTRACT ASSETS CONTRACT LIABILITIES
A contract asset is the right to consideration in exchange An entity’s obligation to transfer goods or services to a
for goods or services the entity has transferred to a customer for which the entity has received consideration
customer when that right is conditioned on something (or the amount is due) from the customer. Grants to acquire
other than the passage of time. or construct recognisable non-financial assets to be
3. RECONCILIATION OF CASH
For the purposes of the Statement of Cash Flows, cash includes cash and cash equivalents, net of outstanding
bank overdrafts. Estimated cash at the end of the reporting period is as follows:
2021/22 2020/21 2020/21
Note Budget Actual Budget
$ $ $
Cash at bank and on hand 6,169,532 7,294,843 2,519,362
Term deposits 1,004,049 1,004,049 0
Total cash and cash equivalents 7,173,581 8,298,892 2,519,362
Held as
- Unrestricted cash and cash equivalents 964,580 2,275,599 501,469
- Restricted cash and cash equivalents 6,209,001 6,023,293 2,017,893
7,173,581 8,298,892 2,519,362
Restrictions
The following classes of assets have restrictions
imposed by regulations or other externally imposed
requirements which limit or direct the purpose for which
the resources may be used:
- Cash and cash equivalents 6,209,001 6,023,293 2,017,893
6,209,001 6,023,293 2,017,893
The restricted assets are a result of the following specific
purposes to which the assets may be used:
Reserves - cash/financial asset backed 7 4,686,537 3,818,365 2,017,893
Unspent borrowings 6(c) 0 682,464 0
Contract liabilities 1,000,000 1,000,000 (293,955)
Unspent non-operating grants, subsidies and contribution liabilities 522,464 522,464 293,955
6,209,001 6,023,293 2,017,893
Reconciliation of net cash provided by
operating activities to net result
Net result 2,868,426 3,609,967 2,387,724
Depreciation 5 2,522,010 2,431,363 2,318,700
(Profit)/loss on sale of asset 4(b) 122,000 12,027 92,000
(Increase)/decrease in receivables 0 (15,625) 0
Increase/(decrease) in payables 0 367,823 (293,955)
Increase/(decrease) in contract liabilities 0 1,000,000 0
Increase/(decrease) in unspent non-operating grants 0 49,255 0
Increase/(decrease) in employee provisions 0 (11,650) 0
Non-operating grants, subsidies and contributions (3,524,078) (2,768,886) (3,926,125)
Net cash from operating activities 1,988,358 4,674,274 578,344
SIGNIFICANT ACCOUNTING POLICES
CASH AND CASH EQUIVALENTS FINANCIAL ASSETS AT AMORTISED COST
Cash and cash equivalents include cash on hand, cash The Shire classifies financial assets at amortised cost
at bank, deposits available on demand with banks, other if both of the following criteria are met:
short term highly liquid investments that are readily - the asset is held within a business model whose
convertible to known amounts of cash and which are objective is to collect the contractual cashflows, and
subject to an insignificant risk of changes in value and - the contractual terms give rise to cash flows that
bank overdrafts. are solely payments of principal and interest.
Bank overdrafts are shown as short term borrowings in
current liabilities in Note 2 - Net Current Assets.
4. FIXED ASSETS
(a) Acquisition of Assets
The following assets are budgeted to be acquired during the year.
Housing
Recreation
and culture Transport
Economic
services
2021/22
Budget total
2020/21
Actual total
2020/21
Budget total
Asset class $ $ $ $ $ $ $
Property, Plant and Equipment
Buildings - non-specialised 1,067,138 0 300,000 1,468,456 2,835,594 1,480,880 3,030,000
Furniture and equipment 0 0 0 38,000 38,000 0 0
Plant and equipment 0 0 700,000 0 700,000 273,303 922,200
1,067,138 0 1,000,000 1,506,456 3,573,594 1,754,183 3,952,200
Infrastructure
Infrastructure - Roads 0 0 2,139,985 0 2,139,985 1,144,678 1,259,100
Infrastructure - Airport 0 0 500,880 0 500,880 0 300,000
Infrastructure - Other 0 467,178 0 0 467,178 329,465 620,000
Infrastructure - Parks & Ovals 0 0 0 0 0 0 0
Other infrastructure [describe] 0 0 0 0 0 0 0
0 467,178 2,640,865 0 3,108,043 1,474,143 2,179,100
Total acquisitions 1,067,138 467,178 3,640,865 1,506,456 6,681,637 3,228,326 6,131,300
A detailed breakdown of acquisitions on an individual asset basis can be found in the supplementary information attached to this budget document.
SIGNIFICANT ACCOUNTING POLICIES
RECOGNITION OF ASSETS
Assets for which the fair value as at the date of acquisition is under $5,000 are not recognised as an asset
in accordance with Financial Management Regulation 17A (5). These assets are expensed immediately.
Where multiple individual low value assets are purchased together as part of a larger asset or collectively forming a larger asset
exceeding the threshold, the individual assets are recognised as one asset and capitalised.
Reporting program
4. FIXED ASSETS
(b) Disposals of Assets
The following assets are budgeted to be disposed of during the year.
2021/22
Budget
Net Book
Value
2021/22
Budget
Sale
Proceeds
2021/22
Budget
Profit
2021/22
Budget
Loss
2020/21
Actual
Net Book
Value
2020/21
Actual
Sale
Proceeds
2020/21
Actual
Profit
2020/21
Actual
Loss
2020/21
Budget
Net Book
Value
2020/21
Budget
Sale
Proceeds
2020/21
Budget
Profit
2020/21
Budget
Loss
$ $ $ $ $ $ $ $ $ $ $ $
By Program
Housing 0 0 0 0 64,050 40,909 0 (23,141) 65,000 40,000 0 (25,000)
Transport 492,000 370,000 30,000 (152,000) 49,945 37,000 0 (12,945) 163,000 100,000 0 (63,000)
Other property and services 0 0 0 0 88,668 112,727 24,059 0 94,000 90,000 0 (4,000)
492,000 370,000 30,000 (152,000) 202,663 190,636 24,059 (36,086) 322,000 230,000 0 (92,000)
By Class
Property, Plant and Equipment
Buildings - non-specialised 0 0 0 0 64,050 40,909 0 (23,141) 65,000 40,000 0 (25,000)
Plant and equipment 492,000 370,000 30,000 (152,000) 138,613 149,727 24,059 (12,945) 257,000 190,000 0 (67,000)
492,000 370,000 30,000 (152,000) 202,663 190,636 24,059 (36,086) 322,000 230,000 0 (92,000)
A detailed breakdown of disposals on an individual asset basis can be found in the supplementary information attached to this budget document.
SIGNIFICANT ACCOUNTING POLICIES
GAINS AND LOSSES ON DISPOSAL
Gains and losses on disposals are determined by comparing proceeds with the carrying amount.
These gains and losses are included in profit or loss in the period which they arise.
5. ASSET DEPRECIATION
2021/22 2020/21 2020/21
Budget Actual Budget
$ $ $
By Program
Governance 230 199 0
Law, order, public safety 7,550 6,866 9,700
Health 7,150 6,541 5,000
Education and welfare 12,750 10,863 11,800
Housing 55,200 49,514 32,400
Community amenities 44,450 43,862 34,600
Recreation and culture 227,100 201,706 150,200
Transport 2,022,150 1,986,898 1,883,000
Economic services 96,930 80,460 163,000
Other property and services 48,500 44,454 29,000
2,522,010 2,431,363 2,318,700
By Class
Buildings - non-specialised 259,000 206,540 131,300
Furniture and equipment 16,050 14,718 0
Plant and equipment 378,500 340,955 295,000
Infrastructure - Roads 1,505,210 1,552,107 1,500,000
Infrastructure - Airport 151,110 138,493 58,000
Infrastructure - Other 212,140 178,550 334,400
2,522,010 2,431,363 2,318,700
SIGNIFICANT ACCOUNTING POLICIES
DEPRECIATION AMORTISATION
The depreciable amount of all fixed assets including buildings The depreciable amount of all intangible assets with a finite useful
but excluding freehold land, are depreciated on a straight-line life, are depreciated on a straight-line basis over the individual
basis over the individual asset’s useful life from the time the asset’s useful life from the time the asset is held for use.
asset is held ready for use. Leasehold improvements are
depreciated over the shorter of either the unexpired period of The assets residual value of intangible assets is considered to be
the lease or the estimated useful life of the improvements. zero and useful live and amortisation method are reviewed at the
end of each financial year.
The assets residual values and useful lives are reviewed, and
adjusted if appropriate, at the end of each reporting period. Amortisation is included within Depreciation on non-current
assets in the Statement of Comprehensive Income.
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.
Major depreciation periods used for each class of depreciable
asset are:
Buildings - non-specialised 30 to 50 years
Buildings - specialised 50 to 80 years
Furniture and equipment 4 to 10 years
Plant and equipment 5 to 15 years
Infrastructure - Roads
Infrastructure - Airport 20 years
Infrastructure - Other 80 years
Infrastructure - Parks & Ovals 30 to 75 years
10 to 60 Years
Right of use - land
Right of use - buildings
Right of use - plant and equipment Based on the remaining lease
Right of use - furniture and fittings
Right of use - [describe]
Intangible assets - rehabilitation costs 40 years
6. INFORMATION ON BORROWINGS
(a) Borrowing repayments
Movement in borrowings and interest between the beginning and the end of the current financial year.
2021/22 2021/22 Budget 2021/22 2020/21 2020/21 Actual 2020/21 2020/21 2020/21 Budget 2020/21
Budget Budget Budget Principal Budget Actual Actual Actual Principal Actual Budget Budget Budget Principal Budget
Loan Interest Principal New Principal outstanding Interest Principal New Principal outstanding Interest Principal New Principal outstanding Interest
Purpose Number Institution Rate 1 July 2021 Loans Repayments 30 June 2022 Repayments 1 July 2020 Loans Repayments 30 June 2021 Repayments 1 July 2020 Loans Repayments 30 June 2021 Repayments
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $
Housing
Executive Housing 79B WATC 6.14% 0 0 0 0 31,898 (31,898) 0 (2,476) 31,898 (31,898) 0 (3,000)
Burt Street Units 81 WATC 4.72% 140,125 (44,547) 95,578 (7,200) 182,642 (42,517) 140,125 (7,998) 182,642 (42,517) 140,125 (10,500)
DCEO House 82 WATC 3.04% 194,384 (23,448) 170,936 (7,130) 217,135 (22,751) 194,384 (7,100) 217,135 (22,752) 194,383 (9,000)
Recreation and culture
Community Hub 83 WATC 3.04% 427,645 (51,586) 376,059 (15,810) 477,697 (50,052) 427,645 (17,277) 477,697 (50,053) 427,644 (18,000)
Economic services
Underground Power 80 WATC 3.98% 167,842 (82,268) 85,574 (7,465) 246,931 (79,089) 167,842 (10,538) 246,931 (79,089) 167,842 (13,000)
GB Visitor Centre Expan. 84 WATC 1.12% 1,238,388 (124,261) 1,114,127 (15,510) 0 1,300,000 (61,612) 1,238,388 (9,917) 0 1,300,000 (58,070) 1,241,930 (16,000)
2,168,384 0 (326,110) 1,842,274 (53,115) 1,156,303 1,300,000 (287,919) 2,168,384 (55,306) 1,156,303 1,300,000 (284,379) 2,171,924 (69,500)
2,168,384 0 (326,110) 1,842,274 (53,115) 1,156,303 1,300,000 (287,919) 2,168,384 (55,306) 1,156,303 1,300,000 (284,379) 2,171,924 (69,500)
All borrowing repayments, other than self supporting loans, will be financed by general purpose revenue.
6. INFORMATION ON BORROWINGS
(b) New borrowings - 2021/22
The Shire does not intend to undertake any new borrowings for the year ended 30th June 2022
(c) Unspent borrowings
Loan Details
Purpose of the
loan
Year loan
taken
Amount
b/fwd.
Amount used
2021/22
Budget
New loans
unspent at 30
June 2022
Amount as
at 30 June
2022
$ $ $ $
2020 682,464 682,464 0 0
682,464 682,464 0 0
(d) Credit Facilities
2021/22 2020/21 2020/21
Budget Actual Budget
$ $ $
Undrawn borrowing facilities
credit standby arrangements
Bank overdraft limit 500,000 500,000 2,500,000
Bank overdraft at balance date 0 0 0
Credit card limit 25,000 25,000 25,000
Credit card balance at balance date 0 (2,978) 0
Total amount of credit unused 525,000 522,022 2,525,000
Loan facilities
Loan facilities in use at balance date 1,842,274 2,168,384 2,171,924
Overdraft details
Purpose
overdraft was
established
Year
overdraft
established
Amount
b/fwd 1 July
2021
2021/22
Budgeted
Increase/
(Decrease)
Amount as at
30th June 2022
$ $ $
NAB - Kalgoorlie Base cash flow
support
2019 500,000 0 500,000
500,000 0 500,000
SIGNIFICANT ACCOUNTING POLICIES
BORROWING COSTS
Borrowing costs are recognised as an expense when incurred except where they are directly attributable to the acquisition, construction or
production of a qualifying asset. Where this is the case, they are capitalised as part of the cost of the particular asset until such time as
the asset is substantially ready for its intended use or sale.
GB Visitor Centre
Expan.
GB Visitor Centre
Expan.
7. LEASE LIABILITIES
Council has no lease liabilities at 30 June 2021 and does not plan to have
any lease liabilities at 30 June 2022.
SIGNIFICANT ACCOUNTING POLICIES
LEASES
At the inception of a contract, the Shire assesses whether the contract is, or contains, a lease.
A contract is, or contains, a lease if the contract conveys the right to control the use of an
identified asset for a period of time in exchange for consideration.
At the commencement date, a right-of-use asset is recognised at cost and a lease liability.
at the present value of the lease payments that are not paid at that date. The lease payments
are discounted using the interest rate implicit in the lease, if that rate can be readily determined.
If that rate cannot be readily determined, the Shire uses its incremental borrowing rate.
LEASE LIABILITIES
The present value of future lease payments not paid at the
reporting date discounted using the incremental borrowing
rate where the implicit interest rate in the lease is not
readily determined.
7. CASH BACKED RESERVES
(a) Cash Backed Reserves - Movement
2021/22 2021/22 2021/22 2020/21 2020/21 2020/21 2020/21 2020/21 2020/21
Budget 2021/22 Budget Budget Actual 2020/21 Actual Actual Budget 2020/21 Budget Budget
Opening Budget Transfer Closing Opening Actual Transfer Closing Opening Budget Transfer Closing
Balance Transfer to (from) Balance Balance Transfer to (from) Balance Balance Transfer to (from) Balance
$ $ $ $ $ $ $ $ $ $ $ $
(a) Leave Reserve 339,706 1,780 341,486 187,909 151,797 339,706 188,646 1,797 190,443
(b) Plant & Equipment Reserve 155,495 65,814 221,309 154,022 1,473 155,495 154,626 1,474 (40,210) 115,890
(c) Airport Reserve 93,493 490 93,983 34,420 59,073 93,493 34,555 14,329 48,884
(d) Infrastructure (Roads, Floodways,
etc.) Reserve951,449 4,984 956,433 693,921
257,528
951,449
696,643 6,638
703,281
(e) Council Building Reserve 1,036,606 5,430 (80,000) 962,036 1,020,627 15,979 1,036,606 1,024,633 9,762 (75,000) 959,395
(f) Lake Wells Road Reserve 1,041,616 668,627 1,710,243 0 1,041,616 1,041,616 0 0 0
(g) Community Projects Reserve *** 200,000 201,047 401,047 0 200,000 200,000 0 0 0
3,818,365 948,172 (80,000) 4,686,537 2,090,899 1,727,466 0 3,818,365 2,099,103 34,000 (115,210) 2,017,893
(b) Cash Backed Reserves - Purposes
In accordance with Council resolutions in relation to each reserve account, the purpose for which the reserves are set aside are as follows:
Anticipated
Reserve name date of use Purpose of the reserve
(a) Leave Reserve Ongoing
(b) Plant & Equipment Reserve Ongoing
(c) Airport Reserve Ongoing
(d)Infrastructure (Roads, Floodways,
etc.) ReserveOngoing
(e) Council Building Reserve Ongoing
(f) Lake Wells Road Reserve Ongoing
(g) Community Projects Reserve *** Ongoing
to fund annual, RDO and and long service leave requirements.
to be used for the purchase of major plant.
to be used to fund Community Projects throughout the Shire of Laverton as diesignated by Council.
to be used to fund roadworks - maintenance, renewal & construction along and adjacent to Lake Wells Road.
to be used to maintain and construct buildings owned by the Shire of Laverton.
to be used for the upkeep and major improvements/re-sealing programmes for the roads within the Shire of Laverton.
to be used for the upkeep and major upgrade works to the Laverton Airport.
8. FEES & CHARGES REVENUE2021/22 2020/21 2020/21
Budget Actual Budget
$ $ $
Governance 0 0 4,500
General purpose funding 2,750 2,398 0
Law, order, public safety 1,000 675 1,200
Health 100 315 100
Housing 20,000 42,560 30,000
Community amenities 132,600 125,340 134,200
Recreation and culture 14,000 14,371 13,050
Transport 270,000 450,334 200,000
Economic services 59,600 75,603 57,500
Other property and services 7,400 29,901 8,000
507,450 741,497 448,550
9. GRANT REVENUE
2021/22 2020/21 2020/21
Budget Actual Budget
By Program: $ $ $
(a) Operating grants, subsidies and contributions
General purpose funding 1,354,072 2,665,259 1,098,000
Law, order, public safety 9,000 12,995 11,970
Education and welfare 240,000 237,020 180,400
Housing 5,000 6,503 20,000
Recreation and culture 40,000 61,647 60,000
Transport 2,281,000 1,200,006 1,163,000
Economic services 119,000 149,842 135,500
Other property and services 125,100 298,752 96,000
4,173,172 4,632,024 2,764,870
(b) Non-operating grants, subsidies and contributions
Law, order, public safety 0 204,930 670,000
Housing 1,067,138 0 0
Recreation and culture 387,178 27,310 90,000
Transport 1,303,770 1,530,789 1,604,170
Economic services 765,992 956,602 1,561,955
3,524,078 2,719,631 3,926,125
Total grants, subsidies and contributions 7,697,250 7,351,655 6,690,995
10. REVENUE RECOGNITION
SIGNIFICANT ACCOUNTING POLICIES
Recognition of revenue is dependant on the source of revenue and the associated terms and conditions associated with each source
of revenue and recognised as follows:
Revenue
Category
Nature of goods and
services
When
obligations
typically
satisfied
Payment
terms
Returns/Refunds/
Warranties
Determination of
transaction price
Allocating
transaction
price
Measuring
obligations
for returns
Revenue
recognition
Rates General Rates Over time Payment dates
adopted by
Council during
the year
None Adopted by
council annually
When taxable
event occurs
Not applicable When rates notice is
issued
Specified area
rates
Rates charge for specific
defined purpose
Over time Payment dates
adopted by
Council during
the year
Refund in event
monies are
unspent
Adopted by
council annually
When taxable
event occurs
Not applicable When rates notice is
issued
Service charges Charge for specific service Over time Payment dates
adopted by
Council during
the year
Refund in event
monies are
unspent
Adopted by
council annually
When taxable
event occurs
Not applicable When rates notice is
issued
Grant contracts
with customers
Community events, minor
facilities, research, design,
planning evaluation and
services
Over time Fixed terms
transfer of
funds based on
agreed
milestones and
reporting
Contract obligation
if project not
complete
Set by mutual
agreement with
the customer
Based on the
progress of
works to match
performance
obligations
Returns
limited to
repayment of
transaction
price of terms
breached
Output method
based on project
milestones and/or
completion date
matched to
performance
obligations as inputs
are shared
Grants, subsidies
or contributions
for the
construction of
non-financial
assets
Construction or acquisition
of recognisable non-
financial assets to be
controlled by the local
government
Over time Fixed terms
transfer of
funds based on
agreed
milestones and
reporting
Contract obligation
if project not
complete
Set by mutual
agreement with
the customer
Based on the
progress of
works to match
performance
obligations
Returns
limited to
repayment of
transaction
price of terms
breached
Output method
based on project
milestones and/or
completion date
matched to
performance
obligations as inputs
are shared
10. REVENUE RECOGNITION
SIGNIFICANT ACCOUNTING POLICIES
Recognition of revenue is dependant on the source of revenue and the associated terms and conditions associated with each source
of revenue and recognised as follows:
Revenue
Category
Nature of goods and
services
When
obligations
typically
satisfied
Payment
terms
Returns/Refunds/
Warranties
Determination of
transaction price
Allocating
transaction
price
Measuring
obligations
for returns
Revenue
recognition
Grants with no
contractual
commitments
General appropriations
and contributions with no
specific contractual
commitments
No
obligations
Not applicable Not applicable Cash received On receipt of
funds
Not applicable When assets are
controlled
Licences/
Registrations/
Approvals
Building, planning,
development and animal
management, having the
same nature as a licence
regardless of naming.
Single point
in time
Full payment
prior to issue
None Set by State
legislation or
limited by
legislation to the
cost of provision
Based on timing
of issue of the
associated rights
No refunds On payment and
issue of the licence,
registration or
approval
Pool inspections Compliance safety check Single point
in time
Equal
proportion
based on an
equal annually
fee
None Set by State
legislation
Apportioned
equally across
the inspection
cycle
No refunds After inspection
complete based on a
4 year cycle
Other inspections Regulatory Food, Health
and Safety
Single point
in time
Full payment
prior to
inspection
None Set by State
legislation or
limited by
legislation to the
cost of provision
Applied fully on
timing of
inspection
Not applicable Revenue recognised
after inspection event
occurs
Waste
management
collections
Kerbside collection service Over time Payment on an
annual basis in
advance
None Adopted by
council annually
Apportioned
equally across
the collection
period
Not applicable Output method
based on regular
weekly and
fortnightly period as
proportionate to
collection service
10. REVENUE RECOGNITION
SIGNIFICANT ACCOUNTING POLICIES
Recognition of revenue is dependant on the source of revenue and the associated terms and conditions associated with each source
of revenue and recognised as follows:
Revenue
Category
Nature of goods and
services
When
obligations
typically
satisfied
Payment
terms
Returns/Refunds/
Warranties
Determination of
transaction price
Allocating
transaction
price
Measuring
obligations
for returns
Revenue
recognition
Waste
management
entry fees
Waste treatment,
recycling and disposal
service at disposal sites
Single point
in time
Payment in
advance at
gate or on
normal trading
terms if credit
provided
None Adopted by
council annually
Based on timing
of entry to facility
Not applicable On entry to facility
Airport landing
charges
Permission to use facilities
and runway
Single point
in time
Monthly in
arrears
None Adopted by
council annually
Applied fully on
timing of
landing/take-off
Not applicable On landing/departure
event
Property hire and
entry
Use of halls and facilities Single point
in time
In full in
advance
Refund if event
cancelled within 7
days
Adopted by
council annually
Based on timing
of entry to facility
Returns
limited to
repayment of
transaction
price
On entry or at
conclusion of hire
Memberships Gym and pool
membership
Over time Payment in full
in advance
Refund for unused
portion on
application
Adopted by
council annually
Apportioned
equally across
the access
period
Returns
limited to
repayment of
transaction
price
Output method Over
12 months matched
to access right
Fees and charges
for other goods
and services
Cemetery services, library
fees, reinstatements and
private works
Single point
in time
Payment in full
in advance
None Adopted by
council annually
Applied fully
based on timing
of provision
Not applicable Output method
based on provision of
service or completion
of works
10. REVENUE RECOGNITION
SIGNIFICANT ACCOUNTING POLICIES
Recognition of revenue is dependant on the source of revenue and the associated terms and conditions associated with each source
of revenue and recognised as follows:
Revenue
Category
Nature of goods and
services
When
obligations
typically
satisfied
Payment
terms
Returns/Refunds/
Warranties
Determination of
transaction price
Allocating
transaction
price
Measuring
obligations
for returns
Revenue
recognition
Sale of stock Aviation fuel, kiosk and
visitor centre stock
Single point
in time
In full in
advance, on 15
day credit
Refund for faulty
goods
Adopted by
council annually,
set by mutual
agreement
Applied fully
based on timing
of provision
Returns
limited to
repayment of
transaction
price
Output method
based on goods
Commissions Commissions on licencing
and ticket sales
Over time Payment in full
on sale
None Set by mutual
agreement with
the customer
On receipt of
funds
Not applicable When assets are
controlled
Reimbursements Insurance claims Single point
in time
Payment in
arrears for
claimable event
None Set by mutual
agreement with
the customer
When claim is
agreed
Not applicable When claim is
agreed
11. OTHER INFORMATION
2021/22 2020/21 2020/21
Budget Actual Budget
$ $ $
The net result includes as revenues
(a) Interest earnings
Investments
- Reserve funds 20,000 11,796 20,000
- Other funds 5,000 21,680 5,200
Other interest revenue (refer note 1b) 25,100 60,647 20,000
50,100 94,123 45,200
(b) Other revenue
Reimbursements and recoveries 0 (186,246) 0
Other 161,200 220,987 288,500
161,200 34,741 288,500
The net result includes as expenses
(c) Auditors remuneration
Audit services 60,000 53,150 60,000
60,000 53,150 60,000
(d) Interest expenses (finance costs)
Borrowings (refer Note 6(a)) 53,115 55,306 69,500
Other 1,000 0 27,000
54,115 55,306 96,500
(e) Elected members remuneration
Meeting fees 114,569 96,000 100,000
President’s allowance 30,000 24,000 24,000
Deputy President's allowance 7,500 6,000 6,000
Travel and accommodation expenses 10,000 3,746 10,000
162,069 129,746 140,000
11. OTHER INFORMATION
2021/22 2020/21 2020/21
Budget Actual Budget
$ $ $
(e) Elected members remuneration break-down
Shire President
President's allowance 30,000 24,000 24,000
Meeting attendance fees 28,642 24,000 25,000
Travel and accommodation expenses 4,000 3,223 4,000
62,642 51,223 53,000
Deputy President
Deputy President's allowance 7,500 6,000 6,000
Meeting attendance fees 14,321 12,000 12,500
Travel and accommodation expenses 1,000 0 1,000
22,821 18,000 19,500
Councillor 3
Meeting attendance fees 14,321 12,000 12,500
Travel and accommodation expenses 1,000 0 1,000
15,321 12,000 13,500
Councillor 4
Meeting attendance fees 14,321 12,000 12,500
Travel and accommodation expenses 1,000 0 1,000
15,321 12,000 13,500
Councillor 5
Meeting attendance fees 14,321 12,000 12,500
Travel and accommodation expenses 1,000 0 1,000
15,321 12,000 13,500
Councillor 6
Meeting attendance fees 14,321 12,000 12,500
Travel and accommodation expenses 1,000 0 1,000
15,321 12,000 13,500
Councillor 7
Meeting attendance fees 14,321 12,000 12,500
Travel and accommodation expenses 1,000 523 1,000
15,321 12,523 13,500
(f) Write offs
General rate 15,000 1,591 20,000
Fees and charges 1,000 0 1,000
16,000 1,591 21,000
(g) Low Value lease expenses
Gymnasium equipment 12,500 10,285 7,500
12,500 10,285 7,500
12. MAJOR LAND TRANSACTIONS
13. TRADING UNDERTAKINGS AND MAJOR TRADING UNDERTAKINGS
It is not anticipated that Council will be party to any major land transactions during 2021/22.
It is not anticipated that Council will be party to any trading undertakings or major trading undertakings during 2021/22.
13. INTERESTS IN JOINT ARRANGEMENTS
2021/22 2020/21 2020/21
Budget Actual Budget
$ $ $
Non-current assets
Land and Buildings at valuations (2017) 75,500 75,500 75,500
Less: accumulated depreciation (7,510) (7,510) (7,510)
67,990 67,990 67,990
Non-current assets
Plant and machinery at valuation (2016) 4,182 4,182 4,182
Less: accumulated depreciation (1,418) (1,418) (1,418)
2,764 2,764 2,764
Non-current assets
Furniture and equipment at valuation (2016) 8,204 8,204 8,204
Less: accumulated depreciation (1,420) (1,420) (1,420)
6,784 6,784 6,784
Non-current assets
Light vehicles at valuation (2016) 3,200 3,200 3,200
Less: accumulated depreciation (870) (870) (870)
2,330 2,330 2,330
79,868 79,868 79,868
SIGNIFICANT ACCOUNTING POLICIES
INTERESTS IN JOINT ARRANGEMENTS
Separate joint venture entities providing joint venturers with an interest to net assets are
classified as a joint venture and accounted for using the equity method.
Joint venture operations represent arrangements whereby joint operators maintain direct
interests in each asset and exposure to each liability of the arrangement. The
Shire of Laverton’s interests in the assets liabilities revenue and expenses of joint
operations are included in the respective line items of the financial statements.
The Shire together with the City of Kalgoorlie-Boulder and the Shires of Coolgardie, Dundas, Esperance, Leonora,
Menzies, Ngaanyatjarraku, Ravensthorpe and Wiluna have a joint venture arrangement with regard to the provision
of a regional records service. The assets included in the joint venture are recorded at Council's one-tenth share
and are as follows:
Joint arrangements represent the contractual sharing of control between parties in a
business venture where unanimous decisions about relevant activities are required.
14. TRUST FUNDS
Funds held at balance date which are required by legislation to be credited to the trust fund and which
are not included in the financial statements are as follows:
Estimated Estimated Estimated
Balance amounts amounts balance
Detail 30 June 2021 received paid 30 June 2022
$ $ $ $
Unclaimed Monies 1,778 (1,778) 0
Dept. of Transport 11,523 100,000 (111,523) 0
13,301 100,000 (113,301) 0
15. SIGNIFICANT ACCOUNTING POLICIES - OTHER
INFORMATION
GOODS AND SERVICES TAX (GST) ROUNDING OFF FIGURES
Revenues, expenses and assets are recognised net of the All figures shown in this statement are rounded to the
amount of GST, except where the amount of GST incurred nearest dollar.
is not recoverable from the Australian Taxation Office
(ATO). COMPARATIVE FIGURES
Where required, comparative figures have been
Receivables and payables are stated inclusive of GST adjusted to conform with changes in presentation for
receivable or payable. The net amount of GST recoverable the current financial year.
from, or payable to, the ATO is included with receivables or
payables in the statement of financial position. BUDGET COMPARATIVE FIGURES
Unless otherwise stated, the budget comparative
Cash flows are presented on a gross basis. The GST figures shown in the budget relate to the original
components of cash flows arising from investing or budget estimate for the relevant item of disclosure.
financing activities which are recoverable from, or payable
to, the ATO are presented as operating cash flows.
CRITICAL ACCOUNTING ESTIMATES
The preparation of a budget 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.
Page 36
2021/2022 SCHEDULE OF FEES & CHARGES
TABLE OF CONTENTS
FEES AND CHARGES CATEGORY PAGE NO
GOVERNANCE Photocopying 37
Rates Payment Arrangements 37
Rate Enquiries 37
Electoral Rolls 37
Sale of Documents 37
Payment Related Fees 37
LAW ORDER & PUBLIC SAFETY Fire Prevention 38
Impounding and Other Fees - Dogs 38
Dog Registration 38
Impounding and Other Fees - Cats 39
Cat Registration 39
EDUCATION & WELFARE Community Bus Hire 40
COMMUNITY AMENITIES Sanitation Charges 41
Rubbish Bins 41
Sewerage 41
Liquid Waste Disposal 41
Waste Disposal Fees 41
Food Businesses 41
Town Planning 42
Cemetery Charges 43
RECREATION & CULTURE Laverton Hall 44
Community Gymnasium 44
Oval Hire 45
Trading in a Public Place 45
Library Charges 45
Swimming Pool 46
TRANSPORT Airport Landing Fees 47
Fuel Delivery 47
Crossovers 47
ECONOMIC SERVICES Community Resource Centre 48/49
Great Beyond 49
Historic Police Complex 49
Building Application Fees 50/51
OTHER PROPERTY & SERVICES Private Works 52
Page 37
GOVERNANCE
Photocopying- (To be directed to the CRC for Printing in the first instance)
Photocopying A4 – black & white 0.27 0.03 0.30
Photocopying A4 – double sided 0.45 0.05 0.50
Photocopying A4 – colour 0.64 0.06 0.70
Photocopying A4 – colour double sided 1.00 0.10 1.10
Photocopying A3 – black & white 0.45 0.05 0.50
Photocopying A3 – double sided black and white 0.64 0.06 0.70
Photocopying A3 – colour 1.00 0.10 1.10
Photocopying A3 – colour double sided 1.50 0.15 1.65
Fax (within Australia) per page sending & receiving 0.91 0.09 1.00
Fax (international) per page sending & receiving 1.82 0.18 2.00
Rates Payment Arrangements
Rates payment arrangement – administration fee 5.00 N/A 5.00
Rates Enquiries (AS INSTRUCTED BY LANDGATE, THEY WILL ATTEND TO THESE MATTERS (Landgate undertake the enquiries on behalf of council, charge the customer and remit funds to the council once transaction complete)
Account enquiries incl. reprint of rate notice (per assessment) 11.00 N/A 11.00
Account enquiries incl. Orders & Requisitions (per assessment) 75.00 N/A 75.00
Copy of Rate Book 122.00 N/A 122.00
Extract of Rate Book (per page) located by Council Staff 11.00 N/A 11.00
Electoral Rolls
Electoral Rolls 9.09 0.91 10.00
Sale of Documents
Hard copy of Council documents taken from Council Offices such as agenda, minutes, budget, annual report etc.
18.18 1.92 20.00
Payment Related Fees
Returned Cheque Administration Fee 20.00 2.00 22.00
Page 38
LAW, ORDER AND PUBLIC SAFETY
Fire Prevention
Emergency Services Levy (in accordance with the Fire and Emergency Services Act 1998)
ESL CATEGORY
ESL RATE (Per $GRV)
MINIMUM AND MAXIMUM ESL CHARGES BY
PROPERTY USE
RESIDENTIAL, FARMING AND VACANT LAND
COMMERCIAL, INDUSTRIAL AND MISCELLANEOUS
MINIMUM MAXIMUM MINIMUM MAXIMUM
4 $0.005424 $88 $156 $88 $89,000
5 Fixed Charge $88
Mining Tenements
Fixed Charge $88
Impounding and Other Fees – Dogs (as set by Dog Local Law)
For the seizure or impounding of a dog 40.00 4.00 44.00
For the transporting of a seized dog back to owner 10.00 1.00 11.00
For the sustenance and maintenance of a dog in the pound (per day or part thereof)
10.00 1.00 11.00
For the destruction of a dog 20.00 2.00 22.00
Kennel licence fee per year or part thereof 50.00 N/A 50.00
Dog trap bond (refundable) 50.00 N/A 50.00
Dog trap hire 10.00 1.00 11.00
Dog Registration (Set by Dog Regulations 2013)
Registration fees unless a concessional rate applies -
Unsterilised or dangerous dog for 1 Year 50.00 N/A 50.00
Unsterilised dog for 3 Years 120.00 N/A 120.00
Sterilised dog for 1 Year 20.00 N/A 20.00
Sterilised dog for 3 Years 42.50 N/A 42.50
Sterilised dog for lifetime 100.00 N/A 100.00
Unsterilised dog for lifetime 250.00 N/A 250.00
Concessions -
Pensioner’s rate – 50% of above fees
Working dog – 25% of above fees
Registration after 31 May in every year – 50% of 1 Year fee
Page 39
Impounding and Other Fees – Cats (as set by Cat Local Law)
For the seizure or impounding of a cat 40.00 4.00 44.00
For the transporting of a seized cat back to owner 10.00 1.00 11.00
For the sustenance and maintenance of a cat in the Cat Management Facility (per day or part thereof)
10.00 1.00 11.00
For the destruction of a cat 20.00 2.00 22.00
Cat trap bond (refundable) 50.00 N/A 50.00
Cat trap hire 10.00 1.00 11.00
Cat Registration (Set by Cat Regulations 2012)
Registration 1 Year 20.00 N/A 20.00
Registration after May 31 (6 months or less) 10.00 N/A 10.00
Registration 3 Years 42.50 N/A 42.50
Registration - Lifetime 100.00 N/A 100.00
Breeding cat application fee 100.00 N/A 100.00
Page 40
EDUCATION AND WELFARE
Community Bus Hire
All hire of the Community Bus must be approved by the CEO prior to payment of fees.
Cash deposit/bond 200.00 N/A 200.00
Standard per kilometre fee no matter which roads are travelled on.
1.36 0.14 1.50
NOTES:
The bus is only covered for hire to Community Groups under the Shire of Laverton insurance agreement. Any hire outside these parameters will require the hirer to produce evidence of carrying their own insurance cover to the satisfaction of the Chief Executive Officer.
In the case of a motor vehicle accident where the hirer is proven to be negligent, the hirer is responsible for the first $500 (plus GST) arising out of an insurance claim to cover Council’s $500 (plus GST) excess. In all other circumstances, Council will cover the excess.
Page 41
COMMUNITY AMENITIES
Sanitation Charges
Domestic and Commercial – per bin per service 238.00 N/A 238.00
Domestic Collection Service to Mount Margaret (based on 9.64 per weekly collection per bin per annum with a travelling component added being for fuel, wear and tear, wages) – Subject to annual Perth CPI Increase during budget deliberations. CPI increases for 20/21 1.2% and 21/22 -2.6% respectively – figures from Differential rates – objects and reasons.
520.32 N/A 520.32
Rubbish Bins
Sale of rubbish bins 120.00 12.00 132.00
Sewerage (Set by Health (Treatment of Sewage & Disposal of Effluent & Liquid Waste) Regulations 1974) – Schedule 1
Local Government application fee 118.00 N/A 118.00
Health Department of WA application fee
a) with a Local Government Report 51.00 N/A 51.00
b) without a Local Government Report 110.00 N/A 110.00
Local Government Report fee (This fee is set by Council) 110.00 N/A 110.00
Fee for the grant of a permit to use an apparatus 118.00 N/A 118.00
NOTE: All fees (except for the Health Department of WA application fee) should be made payable to the Shire of Laverton.
Liquid Waste Disposal
Liquid waste - disposal from other than Laverton town site (per litre)
0.027 0.003 0.03
Waste Disposal Fees
Per truck load (10m³) deposited at refuse site 100.00 10.00 110.00
Asbestos (per tonne) 80.00 8.00 88.00
Food Businesses (Fee sanctioned by s.110(4)(b) of the Food Act 2008)
Registration of a food business 100.00 N/A 100.00
Renewal of registration of a food business 50.00 N/A 50.00
Page 42
Town Planning (per application) (In accordance with Planning and Development Regulations 2009)
a) development is not more than $50,000 147.00 N/A 147.00
b) development is more than $50,000 but not more than $500,000)
0.32% of estimated cost of development
c) development is more than $500,000 but not more than $2.5 million
1,700 + 0.257% for every $1 in excess of $500,000
d) development is more than $2.5 million but not more than $5 million
7,161 + 0.206% for every $1 in excess of $2.5M
e) development is more than $5 million but not more than $21.5 million
12,633 + 0.123% for every $1 in excess of $5M
f) development is more than $21.5 million 34,196.00 N/A 34,196.00
Subdivision Clearance
a) not more than 5 lots 73.00 N/A 73.00
b) more than 5 lots but not more than 195 lots $73 per lot for the first 5 lots and then $35 per lot
Home Occupation
a) initial fee AND: if the home occupation has commenced, an
additional amount of $444 by way of penalty 222.00 N/A 222.00
b) renewal fee AND: if the approval to be renewed has expired, an
additional amount of $146 by way of penalty 73.00 N/A 73.00
Application for change of use/continuation of a non-conforming use (where development is not occurring) AND: if the change of use or the alteration or extension or change of the non-conforming use has commenced, an additional amount of $590 by way of penalty
295.00 N/A 295.00
Issue of zoning certificate 73.00 N/A 73.00
Replying to a property settlement questionnaire 73.00 N/A 73.00
Issue of written planning advice 73.00 N/A 73.00
Scheme amendments As per Part 7 Division 2, Planning and Development
Regulations 2009
Plan’s assessment As per Part 7 Division 2, Planning and Development
Regulations 2009
Strata Title - Preliminary determination (As set by Strata Titles General Regulations 1996)
100.00 N/A 100.00
Page 43
Cemetery Charges (Any revised fee or charge will come into effect 14 days after notice has been published in the Government Gazette (Cemeteries Act 1986 (s.53))
On application for an "Order for Burial" the following fees shall be payable in advance:
Grave Preparation and Burial Fee
Standard burial 900.00 90.00 990.00
Infant/stillborn burial 830.00 83.00 913.00
2nd Interment in Existing Grave
Standard burial 600.00 60.00 660.00
Infant/stillborn burial 415.00 41.50 456.50
For each interment without due notice 200.00 20.00 220.00
For copy of "Grant of Right of Burial" 20.00 2.00 22.00
Re-opening grave for exhumation 450.00 45.00 495.00
Re-interment in new grave after exhumation 900.00 90.00 990.00
Miscellaneous
For permission to erect a headstone or monument 50.00 5.00 55.00
For permission to erect a brick grave 50.00 5.00 55.00
For permission to erect a vault 50.00 5.00 55.00
For permission to erect a nameplate 25.00 2.50 27.50
For permission to enclose with kerbing 25.00 2.50 27.50
Undertaker's Annual License Fee 100.00 N/A 100.00
Page 44
RECREATION AND CULTURE
Laverton Hall
Bonds
Key bond 50.00 N/A 50.00
General bond 100.00 N/A 100.00
Alcohol bond 200.00 N/A 200.00
Bonds will be forfeited for: (a) Loss of keys (b) Loss of or damage to Shire property (c) Contravention of the Conditions of Hire
ADDITIONAL COSTS: The hirer agrees to fully reimburse the Shire for all costs relating to damage or loss to Shire property resulting from their use.
Main Hall
General hirer 136.36 13.64 150.00
Charge events 200.00 20.00 220.00
Sporting events 45.45 4.55 50.00
Hourly hire (or part thereof) (Aerobics, dancing etc.) 9.09 0.91 10.00
Setting up and cleaning (per day or part thereof) 90.91 9.09 100.00
Hire of Cutlery, glasses, tablecloths, etc. (replacement at cost and taken from bond)
136.36 13.64 150.00
Playgroup – Hire of the area for parties etc. (price per event plus cleaning bond of $100.00)
50.00 5.00 55.00
Kitchen
General hirer 72.73 7.27 80.00
Charge events 72.73 7.27 80.00
Sporting events 72.73 7.27 80.00
Tea and coffee usage only (included in hire fee) N/A N/A N/A
Hourly hire (or part thereof) N/A N/A N/A
Setting up and cleaning (per day or part thereof) 72.73 7.27 80.00
Furniture & Equipment Note - no equipment is to be removed from the Hall
Special Functions (at discretion of the CEO)
Silk screening/Hall ceiling set up costs 100.00 10.00 110.00
Community Gymnasium (Includes key allocation)
Annual fee per Member 159.09 15.91 175.00
Replacement Key (lost or stolen) 22.73 2.27 25.00
Short-term fee may be negotiated depending on circumstances and will be pro-rata based on the annual fee at the discretion of the CEO
Key bond (included in above fees)
Page 45
Oval Hire
Non-profit events - Hire is free N/A N/A N/A
Other events per day or part thereof 50.00 5.00 55.00
Bonds (all events) one day/one event 500.00 N/A 500.00
Bonds (all events) more than one day 1,000.00 N/A 1,000.00
Care: Agreement with the Education Department for the use of the Oval, school has precedent during school days and other scheduled events
Trading in a Public Place
Annual fee 100.00 10.00 110.00
Fee – One-off event 50.00 5.00 55.00
(Note: Any Food Outlets trading in a public place will also need to comply with the requirements of the Food Act 2008)
Library Charges (Set by Council in Policy 3.19 - Penalty charges for late, unreturned & damaged library items)
Penalty for late return per day late past due date 0.50 N/A 0.50
Items that are one week overdue
• Letter in mail (if email address is supplied there will be no charge)
0.91 0.09 1.00
Items that are two weeks overdue
• Phone call to customer (local) 0.23 0.02 0.25
• Phone call to customer (mobiles or non-local numbers) 0.41 0.04 0.45
Items that are three weeks overdue
• Letter in mail (if email address is supplied there will be no charge)
0.91 0.09 1.00
Items that are five weeks overdue
• Letter of demand sent in mail (if email address is supplied there will be no charge)
0.91 0.09 1.00
Items that are six weeks overdue
• Referral of borrower to debt collectors with an additional charge to help cover the recovery cost.
20.00 2.00 22.00
NOTE: The above charges apply regarding the recovery of unreturned items, however for lost or damaged items (book, DVD, CD) the borrower will be billed the cost.
Page 46
Swimming Pool
Pool Entry Fees
Adult per entry 2.73 0.27 3.00
Child (5 to 17 years) per entry Increase to $2.00 1.82 0.18 2.00
Spectator (non-swimmers) Adult FREE N/A FREE
Spectator (non-swimmers) Child with parents to accompany children
FREE N/A FREE
Child under five with responsible adult FREE N/A FREE
Australia Day includes BBQ FREE N/A FREE
Official Opening includes BBQ FREE N/A FREE
Season Tickets
Adult per entry $80.00 round figures up 109.09 10.91 120.00
Child (5 to 17 years) 72.72 7.28 80.00
Family (2 adults & 2 children) 290.90 29.10 320.00
Monthly Tickets – Itinerant Residents Only
Any individual person 36.36 3.64 40.00
Exclusive Hire (Alcohol Prohibited)
Daytime – per hour or part thereof 75.00 7.50 82.50
Night-time – per hour or part thereof 100.00 10.00 110.00
Early Morning Swimmers Must be season ticket holders. Can only be used from 6.00am to 7.00am. Subject to approval of Pool Manager
Swimming lessons Per person involved 10 lessons @ $18.00 per lesson. Bronze medallion courses $185-00 full course and $85.00 per re qual per person Education department lessons manager’s hourly rate including admin hours for the school.
163.36 16.34 180.00
Page 47
TRANSPORT
Laverton Airport - Airport Landing Fees
Per Landing
Any aircraft – Single visit per 1,000kg per landing and departure (Minimum charge $13.00)
11.82 1.18 13.00
Any aircraft – Commercial per passenger in and out (This does not include transit passengers)
11.82 1.18 13.00
Annual Fee – Private aircraft based at Laverton Airport 500.00 50.00 550.00
Fuel Delivery Charge
Shire Registered Operators – additional to cost price of fuel into aircraft – per litre
0.20 0.02 0.22
Non-Registered Shire Operators - additional to cost price of fuel into aircraft – per litre
0.25 0.025 0.275
Callouts – public holidays and outside normal working hours 136.36 13.64 150.00
Crossovers
Crossovers Subsidy of 50% of actual cost for first crossing
Page 48
ECONOMIC SERVICES
Community Resource Centre
Computer Facilities & Consumables
Membership
Adult per month (maximum of 10 hours usage) 22.73 2.27 25.00
Student/Pensioner per month (maximum of 10 hours usage) 18.18 1.82 20.00
Computer & Internet Access – Non-Member Use
• 15 Minutes 3.64 0.36 4.00
• 30 Minutes 4.55 0.45 5.00
• Per Hour 5.45 0.55 6.00
CD/DVD disc cleaning (per disc) 1.82 0.18 2.00
Printing and Photocopying
Black & white printing A4 0.27 0.03 0.30
Double sided black & white A4 0.45 0.05 0.50
Colour printing A4 0.64 0.06 0.70
Double sided coloured A4 1.00 0.10 1.10
Coloured paper A4 0.64 0.06 0.70
Black & white printing A3 0.45 0.05 0.50
Double sided black & white A3 0.64 0.06 0.70
Colour A3 1.00 0.10 1.10
Double sided colour A3 1.50 0.15 1.65
Banner printing 18.18 1.82 20.00
Photo machine printing 0.45 0.05 0.50
Passport size photograph per sheet of 8 4.55 0.45 5.00
Fax (within Australia) per page sending & receiving 0.91 0.09 1.00
Fax (overseas) per page sending & receiving 1.82 0.18 2.00
Laminating A4 1.82 0.18 2.00
Laminating A3 3.64 0.36 4.00
Laminating 42cm x 60cm 5.45 0.55 6.00
Laminating 58cm x 78cm 7.27 0.73 8.00
Laminating 79cm x 100cm 9.09 0.91 10.00
Desktop Publishing per page 4.55 0.45 5.00
Desktop Publishing per hour 54.55 5.45 60.00
Document binding (up to 100 pages) (does not include photocopy costs)
6.36 0.64 7.00
Scanning A4 - per page 0.45 0.05 0.50
Page 49
Video Conference Room
Hire of room per hour 9.09 0.91 10.00
Hire of room per day 45.45 4.55 50.00
Hire of equipment per hour 9.09 0.91 10.00
Hire of equipment per day (per item) 45.45 4.55 50.00
Video conference linkup (plus costs involved with linkup) 27.27 2.73 30.00
Publication & Advertising Costs (Sturt Pea)
Full page (Black & White) 22.73 2.27 25.00
Half page (Black & White) 11.82 1.18 13.00
Full page (Colour) 36.36 3.64 40.00
Half page (Colour) 20.00 2.00 22.00
Classifieds FREE N/A FREE
Volunteer/Sporting Notices FREE N/A FREE
‘Sturt Pea’ Postage 2.73 0.27 3.00
Great Beyond Explorers’ Hall of Fame (including Horizons Café)
Entrance Fees (to Cinema and Displays)
Adult per entry 9.09 0.91 10.00
Concession per entry 7.27 0.73 8.00
Group discount (10 or more) per entry 7.27 0.73 8.00
Children (5 to 17 years) per entry 4.55 0.45 5.00
Children (under 5 years) with responsible adult FREE N/A FREE
Family (2 adults/2 children) per entry 22.73 2.27 25.00
Laverton resident (permanent) annual pass 18.18 1.82 20.00
Merchandise Charges to be set by CEO based on wholesale purchase price plus accepted industry mark-up.
Horizons Café Charges to be set by CEO based on wholesale purchase price plus accepted industry mark-up.
Historic Police Complex
Admission fee per person per entry 1.81 0.19 2.00
Page 50
Building Application Fees (as set by the Building Regulations 2012) – Schedule 2
Please note that the Fees fixed under the Building Regulations 2012 are not within the Council’s control and are subject to change.
Miscellaneous
Demolition Performance Bond – site clean-up 500.00 N/A 500.00
Swimming Pool Building License (per license) 97.70 N/A 97.70
Swimming Pool (4 Year Inspection Fee) (as per regulation 53(2)
57.45 N/A 57.45
Building Services Levy ($61.65 up to $45,000 then 0.137% of the value of the work)
61.65 N/A 61.65
Building Services Levy – for unauthorized building work ($123.30 up to $45,000 then 0.274% of the value of the work)
123.30 N/A 123.30
Construction Training Fund Training Levy The rate of the levy is 0.2% of the total contract price (inclusive of GST) or $200 in every $100,000 worth of project value. Refer to bcif.org
0.2% of value if cost is over $20,000
Division 1 — Applications for building permits, demolition permits
1. Certified application for a building permit (s. 16(l)) — (a) for building work for a Class 1 or Class 10 building or incidental structure
0.19% of the estimated value of the building work as determined by the relevant permit authority, but not less than $110.00
(b) for building work for a Class 2 to Class 9 building or incidental structure
0.09% of the estimated value of the building work as determined by the relevant permit authority, but not less than $110.00
2. Uncertified application for a building permit (s. 16(l))
0.32% of the estimated value of the building work as determined by the relevant permit authority, but not less than $110.00
3. Application for a demolition permit (s. 16(l)) — (a) for demolition work in respect of a Class 1 or Class 10 building or incidental structure
$110.00
(b) for demolition work in respect of a Class 2 to Class 9 building
$110.00 for each storey of the building
Division 2 — Application for occupancy permits, building approval certificates
1. Application for an occupancy permit for a completed building (s. 46)
$110.00
2. Application for an occupancy permit for an incomplete building (s. 47)
$110.00
3. Application for modification of an occupancy permit for additional use of a building on a temporary basis (s. 48)
$110.00
4. Application for a replacement occupancy permit for permanent change of the building’s use or classification (s. 49)
$110.00
6. Application for an occupancy permit for a building in respect of which unauthorised work has been done (s. 51(2))
0.18% of the estimated value of the unauthorised work as determined by the relevant permit authority, but not less than $110.00
7. Application for a building approval certificate for a building or an incidental structure in respect of which
0.38% of the estimated value of the unauthorised work as determined by the relevant permit authority,
Page 51
unauthorised work has been done (s. 51(3)) but not less than $110.00
8. Application to replace an occupancy permit for an existing building (s. 52(1))
$110.00
9. Application for a building approval certificate for an existing building or an incidental structure where unauthorised work has not been done (s. 52(2))
$110.00
10. Application to extend the time during which an occupancy permit or building approval certificate has effect (s. 65(3)(a))
$110.00
Page 52
OTHER PROPERTY SERVICES
Private Works Hire Rates (Per hour unless specified)
Machine
Grader 200Kw 290.91 29.09 320.00
Grader 200Kw - Remote with Camp 354.55 35.45 390.00
Prime Mover - Single Side Tipping Trailer 245.45 24.55 270.00
Prime Mover - Two Side Tipping Trailers 322.73 32.27 355.00
Prime Mover - 30,000 Litre Water Tanker 245.45 24.55 270.00
Prime Mover - Tri Axle Low Loader 245.45 24.55 270.00
8 Tonne End Tipper 180.00 18.00 198.00
Front End Loader - 3m3 Bucket 180.00 18.00 198.00
Backhoe Loader 180.00 18.00 198.00
Backhoe Loader with Rock Breaker 200.00 20.00 220.00
Road Roller - 20 Tonne 200.00 20.00 220.00
Flat Drum Vibratory Roller - 12 Tonne 200.00 20.00 220.00
Tractor and Grid Roller 200.00 20.00 220.00
Skid Steer Loader 180.00 18.00 198.00
Skid Steer Loader with Bucket Broom 200.00 20.00 220.00
Toro Ride on Mower 144.55 14.45 159.00
John Deere Tractor - Front Loader 140.00 14.00 154.00
Caravan Hire 4 Berth (per week or part thereof) 681.82 68.18 750.00
Caravan Hire 2 Berth (per week or part thereof) 340.91 34.09 375.00
John Deere Tractor - Front Loader (with Slasher) 140.00 14.00 154.00
John Deere Tractor - Front Loader (with Sweeper) 140.00 14.00 154.00
John Deere Tractor - Front Loader (with Boom Spray) 140.00 14.00 154.00
Town Crew Labourer 90.00 9.00 99.00
Town Crew Leading Hand 120.00 12.00 132.00
Mechanic/Fitter 140.00 14.00 154.00
Workshop Support Vehicle (per km) 1.09 0.11 1.20
One Tonne Utility Vehicle (per km) 1.09 0.11 1.20
Community BBQ Hire per day or any period 45.45 4.55 50.00
Community BBQ Bond 100.00 10.00 110.00
Toilet Hire (per single unit) including pump out per day 125.00 12.50 137.50
NOTES:
- All Plant rates include labour and are charged per hour (no dry hire due to Insurance Implications)
- Machine hire is time ex Depot until return to Depot.
- The Council does not wish to compete with private industry and the hire of council equipment will be dependent on the Councils work program.
Budget Amount
BuildingsPlant & Equip
Furn & Equip
Roads / Footpaths / Reserves
Airport Other Muni ReserveSale of Asset
Grants/ Contrib
HOUSING
BC221 Staff Housing/Unit Development 1,067,138 1,067,138 1,067,138
Total Housing 1,067,138 1,067,138 - - - - - - - - 1,067,138
RECREATION & CULTURE
IO501 Laverton Townsite Reticulation & Beautification 387,178 387,178 387,178
IO502 Laverton Go Kart Track 80,000 80,000 80,000
Total Law, Order, Public Safety 387,178 - - - - - 387,178 - - - 387,178
TRANSPORT
BC211 Works Depot Building Upgrade 300,000 300,000 300,000
Sub Total 300,000 300,000 - - - - - 300,000 - - -
Streets and Roads Construction:
RRG2101 Lancefield Diversion Road - 4.8km 603,000 603,000 201,000 402,000
SPW2111 Sturt Pea Drive Widening 312,528 312,528 312,528
TSR2111 Town Streets Resealing 155,000 155,000 155,000
GRST2111 Gravel Resheet - Bandya Road 510,698 510,698 510,698
GRST2112 Gravel Resheet - Mt Weld Road 508,759 508,759 508,759
FC050 Hawks Place Footpath 50,000 50,000 50,000
Sub Total 2,139,985 - - - 2,089,985 - - 1,687,985 - - 402,000
Road Plant Purchases
PE601 Construction Grader (currently P303 - JD) - Includes Blade Collector 470,000 470,000 260,000 - 210,000
PE201 Toyota Workmate 80,000 80,000 80,000
PE202 Street Sweeper 150,000 150,000 150,000
Sub Total 700,000 - 700,000 - - - - 490,000 - 210,000 -
Airport
IO951 Airport Runway Turning Nodes 350,000 350,000 350,000
IO952 Airport Taxiway & Parking Reseal 150,880 150,880 150,880
Sub Total 500,880 - - - - 500,880 - 500,880 - - -
Total Transport 3,640,865 300,000 700,000 - 2,139,985 500,880 - 3,028,865 - 210,000 402,000
ECONOMIC SERVICES
IO310 Elevated Water Tank/Tower; Lookout -
BC043 Coach House Restoration - - -
IO403 Entry Statement Infrastructure & Garden - - -
BC043 Coach House Restoration; Carryover 3,528 3,528 3,528
BC044 Old Police Station; Restoration Works 80,000 80,000 80,000
IO407 Coach House Solar Project - -
FF006 Furnishings, Fixtures & Fittings - Explorers Hall Of Fame 38,000 38,000 38,000
BC026 Great Beyond Expansion 1,384,928 1,384,928 702,464 682,464
Total Economic Services 1,506,456 1,468,456 - 38,000 - - - 740,464 80,000 - 685,992
GRAND TOTAL 6,681,637 2,835,594 700,000 38,000 2,139,985 500,880 467,178 3,769,329 80,000 210,000 2,622,308
SHIRE OF LAVERTON
2021/2022 BUDGET - Asset Acquisitions (Detailed)ASSET CLASSIFICATION
Job / A/C ASSET PURCHASE DESCRIPTION
Property, Plant & Equipment Infrastructure Funding
Page 53
Revenue Expense Revenue Expense Revenue Expense
GENERAL PURPOSE FUNDING - RATES
OPERATING EXPENDITURE
2030100 RATES - Employee Costs - Wages; Salaries; Superannuation (84,465) (86,487) (82,414)
2030102 RATES - Employee Costs - Allowances; WC & FBT 0 0 0
2030104 RATES - Employee Costs - Training & Development; Conferences (2,000) (1,352) (2,500)
2030112 RATES - Valuation Expenses (25,000) (10,201) (30,000)
Deferred GRV Reval. - 2021/2022
2030113 RATES - Title/Company Searches (500) 0 (500)
2030114 RATES - Debt Collection Expenses (2,500) (50) (5,000)
2030115 RATES - Printing & Stationery (2,500) 0 (2,500)
2030116 RATES - Postage & Freight 0 0 (500)
2030117 RATES - Doubtful Debts Expense 0 (11,171) 0
2030118 RATES - Write Off (15,000) (1,591) (20,000)
2030130 RATES - Insurance Expenses 0 0 0
2030140 RATES - Advertising & Promotion (500) (854) (1,000)
2030152 RATES - Consultants 0 0 0
2030185 RATES - Legal Expenses (5,000) 0 (5,000)
2030187 RATES - Other Expenses 0 (29) (500)
2030198 RATES - Staff Housing Costs Allocated (35,681) (28,470) (32,837)
2030199 RATES - Administration Allocated (178,245) (141,898) (181,192)
(351,391) (282,103) (363,943)
OPERATING REVENUE
3030120 RATES - Instalment Admin Fee Received 2,500 2,320 4,000
3030121 RATES - Account Enquiry Charges 250 78 500
3030122 RATES - Reimbursement of Debt Collection Costs 2,500 0 5,000
3030123 RATES - Special Payment Arrangement 0 0 0
3030130 RATES - Rates Levied - Synergy 6,333,845 5,694,572 5,698,900
New Mining Differential Rates Model
3030135 RATES - Other Income 0 37 0
3030138 RATES - Discount on Rates Levied (225,371) (202,092) (190,000)
3030139 RATES - Movement in Excess Rates 0 0 0
3030145 RATES - Penalty Interest Received 20,000 55,523 15,000
3030146 RATES - Instalment Interest Received 5,000 4,795 5,000
3030147 RATES - Pensioner Deferred Interest Received 0 0 100
3030148 RATES - ESL Interest Received 100 329 100
6,138,824 0 5,555,562 0 5,538,600 0
TOTAL General Purpose Funding - Rates - 6,138,824 (351,391) 5,555,562 (282,103) 5,538,600 (363,943)
GENERAL PURPOSE FUNDING - RATES
CAPITAL EXPENDITURE
4030181 RATES - Transfer To Reserves (863,172) (1,241,616) 0
Lake Wells Road Reserve (663,172)
Council Projects Reserve (200,000)
Reserve (863,172) (1,241,616) 0
CAPITAL REVENUE
5030181 RATES - Transfer From Reserves 0 0 0
0 0 0
TOTAL General Purpose Funding - Rates 0 (863,172) 0 (1,241,616) 0 0
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
Page 54
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
GENERAL PURPOSE FUNDING - OTHER
OPERATING EXPENDITURE
2030211 GENPUR - Bank Fees & Charges (11,000) (10,194) (12,000)
2030213 GENPUR - Interest on Overdraft 0 0 (25,000)
2030214 GENPUR - Rounding (1) (0) (1)
2030218 GENPUR - Write Off - General Debtors (1,000) 0 (1,000)
2030298 GENPUR - Staff Housing Costs Allocated (21,409) (17,082) (19,702)
2030299 GENPUR - Administration Allocated (108,201) (86,137) (109,990)
(141,611) (113,414) (167,693)
OPERATING REVENUE
3030200 GENPUR - Contributions & Donations 0 0 0
3030201 GENPUR - Reimbursements 0 0 0
3030210 GENPUR - Financial Assistance Grant - General 752,788 1,557,048 733,000
3030211 GENPUR - Financial Assistance Grant - Roads 401,452 908,211 360,000
3030212 GENPUR - Financial Assistance Grant - RAAR 197,332 200,000
3030214 GENPUR - Grant Funding 0 0 0
3030235 GENPUR - Other Income 0 0 0
3030245 GENPUR - Interest Earned - Reserve Funds 20,000 11,796 20,000
3030246 GENPUR - Interest Earned - Municipal Funds 5,000 21,680 5,000
3030247 GENPUR - Interest Earned - Restricted Funds 0 0 0
1,376,572 2,698,735 1,118,000
TOTAL General Purpose Funding - Other 1,376,572 (141,611) 2,698,735 (113,414) 1,118,000 (167,693)
GENERAL PURPOSE FUNDING - OTHER
CAPITAL EXPENDITURE
4030281 GENPUR - Transfer Interest To Reserves (20,000) (11,796) (20,000)
(20,000) (11,796) (20,000)
CAPITAL REVENUE
5030281 GENPUR - Transfers From Reserve 0 0 0
0 0 0
TOTAL General Purpose Funding - Other 0 (20,000) 0 (11,796) 0 (20,000)
TOTAL GENERAL PURPOSE FUNDING 7,515,396 (1,376,174) 8,254,298 (1,648,929) 6,656,600 (551,636)
Page 55
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
GOVERNANCE - MEMBERS OF COUNCIL
OPERATING EXPENDITURE
2040111 MEMBERS - President's Allowance (30,000) (24,000) (24,000)
2040112 MEMBERS - Deputy President's Allowance (7,500) (6,000) (6,000)
2040113 MEMBERS - Sitting Fees (114,569) (96,000) (100,000)
2040114 MEMBERS - Communications Allowance 0 0 0
2040116 MEMBERS - Election Expenses (11,000) 0 (1,000)
2040117 MEMBERS - Training (10,000) (1,365) (5,000)
2040118 MEMBERS - Travel Expenses (10,000) (691) (10,000)
2040119 MEMBERS - Conference Expenses (25,000) (13,682) (25,000)
Local Government Week/Kalgoorlie Gold Expo;
Outback Way AGM; Winton QLD
2040129 MEMBERS - Donations to Community Groups (5,000) 0 (5,000)
2040130 MEMBERS - Insurance 0 0 0
2040141 MEMBERS - Subscriptions & Publications (10,000) (8,397) (10,000)
WALGA General Membership (10,000)
2040152 MEMBERS - Consultants (20,000) 0 (5,000)
Includes CEO Recruitment/Review
2040187 MEMBERS - Other Expenses (56,500) (27,364) (155,000)
Other (14,000)
Public Relations (15,000)
Refreshments & Receptions (15,000)
GVROC Contribution (11,000)
Sponsorship - Inland Art Prize - Leonora Gift (1,500)
2040188 MEMBERS - Chambers Operating Expenses (500) 0 (500)
BO052 BO052 Council Chambers; Utilities (500) (101)
2040189 MEMBERS - Chambers Building Maintenance 0 0 (5,000)
BM052 BM052 Council Chambers Building Maintenance 0 0
2040192 MEMBERS - Depreciation - Members (230) (199) 0
2040198 MEMBERS - Staff Housing Costs Allocated (46,386) (37,012) (42,689)
2040199 MEMBERS - Administration Allocated (304,170) (239,836) (306,250)
(650,855) (454,647) (700,439)
OPERATING REVENUE
3040135 MEMBERS - Other Income 100 7,050 100
100 7,050 100
TOTAL Governance - Members of Council 100 (650,855) 7,050 (454,647) 100 (700,439)
GOVERNANCE - MEMBERS OF COUNCIL
CAPITAL EXPENDITURE
4040181 MEMBERS - Transfer To Reserve 0 0 0
0 0 0
CAPITAL REVENUE
5040181 MEMBERS - Transfer From Reserve 0 0 0
0 0 0
TOTAL Governance - Members of Council 0 0 0 0 0 0
TOTAL GOVERNANCE 100 (650,855) 7,050 (454,647) 100 (700,439)
Page 56
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
LAW, ORDER & PUBLIC SAFETY - FIRE PREVENTION
OPERATING EXPENDITURE
2050112 FIRE - Fire Prevention/Burning/Control (15,000) 0 (9,200)
W348 W348 Fire Prevention; Hazard Burning; Fire Control (15,000) (260)
2050113 FIRE - Fire Prevention & Planning 0 0 (5,000)
2050130 FIRE - Insurance (1,600) (1,500) (3,100)
2050187 FIRE - Other Expenditure (5,200) 0 (1,200)
W356 Fire Prevention; Assistance to DFES (5,200)
2050192 FIRE - Depreciation 0 0 (1,000)
2050198 FIRE - Staff Housing Costs Allocated (17,840) (14,235) (16,418)
2050199 FIRE - Administration Allocated (86,577) (68,923) (88,009)
(126,217) (84,918) (123,927)
OPERATING REVENUE
3050100 FIRE - Contributions & Donations 4,000 4,000 4,000
ESL Admin Fee/Contribution
3050110 FIRE - Grants 0 0 500,000
3050120 FIRE - Charges 0 0 0
3050135 FIRE - Other Income 5,000 8,995 7,970
DFES Bush Fire Brigade Operating Grant 5,000
9,000 12,995 511,970
TOTAL LOPS - Fire Prevention 9,000 (126,217) 12,995 (84,918) 511,970 (123,927)
LAW, ORDER & PUBLIC SAFETY - FIRE PREVENTION
CAPITAL EXPENDITURE
4050110 FIRE - Building; Capital 0 0 (250,000)
Construct 2 Bay Shed
4050130 FIRE - Plant & Equipment; Capital 0 0 (250,000)
Purchase New - 4 x 4
4050181 FIRE - Transfer To Reserve 0 0 0
0 0 (500,000)
CAPITAL REVENUE
5050181 FIRE - Transfer From Reserves 0 0 0
0 0 0
TOTAL LOPS - Fire Prevention 0 0 0 0 0 (500,000)
Page 57
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
LAW, ORDER & PUBLIC SAFETY - ANIMAL CONTROL
OPERATING EXPENDITURE
2050212 ANIMAL - Animal Control Expenses (48,300) 0 (44,700)
W341 Murdoch Vet microchipping & consult services (10,900) (275)
W349 Animal Control; Contract Ranger (31,000) (34,333)
W350 Animal Control; Shire Staff (5,400) (4,556)
W370 Animal Control; Dog Exercise Area Maintenance (1,000)
2050230 ANIMAL - Insurance (Other Than Buildings) 0 0 0
2050287 ANIMAL - Other Expenditure (2,000) 0 (2,000)
2050289 ANIMAL - Pound Maintenance/Operations (6,300) 0 (4,200)
W327 Dog Pound (6,300) (1,263)
2050292 ANIMAL - Depreciation (2,000) (1,836) (1,200)
2050298 ANIMAL - Staff Housing Costs Allocated (3,567) (2,846) (3,283)
2050299 ANIMAL - Administration Allocated (31,447) (25,035) (31,967)
(93,614) (70,144) (87,350)
OPERATING REVENUE
3050200 ANIMAL - Contributions & Donations 0 20,000 20,000
Contributions - Dog Exercise Area
3050210 ANIMAL - Grants 0 0 0
3050220 ANIMAL - Pound Fees 0 0 100
3050221 ANIMAL - Animal Registration Fees 1,000 675 1,000
3050235 ANIMAL - Other Fees & Charges 0 0 0
3050240 ANIMAL - Fines & Penalties 0 0 100
1,000 20,675 21,200
TOTAL LOPS - Animal Control 1,000 (93,614) 20,675 (70,144) 21,200 (87,350)
LAW, ORDER & PUBLIC SAFETY - ANIMAL CONTROL
CAPITAL EXPENDITURE
4050210 ANIMAL - Building; Capital 0 0 0
4050280 ANIMAL - Infrastructure Other 0 (19,560) (35,000)
New Dog Exercise Area
4050281 ANIMAL - Transfer to Reserve 0 0 0
0 (19,560) (35,000)
CAPITAL REVENUE
5050281 ANIMAL - Transfer from Reserve 0 0 0
0 0 0
TOTAL LOPS - Animal Control 0 0 0 (19,560) 0 (35,000)
Page 58
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
LAW, ORDER & PUBLIC SAFETY - OTHER
OPERATING EXPENDITURE
2050300 OLOPS - Employee Costs - Wages; Salaries; Superannuation 0 0 0
2050302 OLOPS - Employee Costs - Allowances; WC & FBT 0 0 0
2050311 OLOPS - CCTV Maintenance (10,000) 0 (15,000)
2050313 OLOPS - Solar Lighting Maintenance (5,000) 0 (5,000)
2050314 OLOPS - Crime Prevention Strategies 0 0 0
2050386 OLOPS - Other Maintenance & Operations 0 0 0
2050387 OLOPS - Other Expenditure 0 0 0
2050392 OLOPS - Depreciation (5,550) (5,030) (7,500)
2050398 OLOPS - Staff Housing Costs Allocated (3,567) (2,846) (3,283)
2050399 OLOPS - Administration Allocated (27,406) (21,817) (27,859)
(51,523) (29,694) (58,642)
OPERATING REVENUE
3050312 OLOPS - Grants 0 184,930 150,000
Grant - CCTV Infrastructure
3050335 OLOPS - Other Income 0 0
0 184,930 150,000
TOTAL LOPS - Other 0 (51,523) 184,930 (29,694) 150,000 (58,642)
LAW, ORDER & PUBLIC SAFETY - OTHER
CAPITAL EXPENDITURE
4050330 OLOPS - Plant & Equipment; Capital 0 0 0
4050380 OLOPS - Infrastructure Other 0 0 (150,000)
IO401 CCTV Infrastructure 0 (184,930)
4050381 OLOPS - Transfer To Reserve 0 0 0
0 (184,930) (150,000)
CAPITAL REVENUE
5050381 OLOPS - Transfer From Reserve 0 0 0
0 0 0
TOTAL LOPS - LOPS Other 0 0 184,930 (184,930) 150,000 (150,000)
LAW, ORDER & PUBLIC SAFETY - EMERGENCY MANAGEMENT & RECOVERY
OPERATING EXPENDITURE
2050487 EMR - Other Expenditure 0 0 0
0 0 0
OPERATING REVENUE
3050410 EMR - Grants 0 0 0
3050435 EMR - Other Income 0 0 0
0 0 0
TOTAL LOPS - Emergency Management & Recovery 0 0 0 0 0 0
LAW, ORDER & PUBLIC SAFETY - EMERGENCY MANAGEMENT & RECOVERY
CAPITAL EXPENDITURE
4050430 EMR - Plant & Equipment; Capital 0 0 0
4050481 EMR - Transfer To Reserve 0 0 0
0 0 0
CAPITAL REVENUE
5050481 EMR - Transfer From Reserve 0 0 0
0 0 0
TOTAL LOPS - Emergency Management & Recovery 0 0 0 0 0 0
TOTAL LAW ORDER & PUBLIC SAFETY 10,000 (271,354) 218,600 (389,246) 683,170 (954,919)
Page 59
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
HEALTH - PREVENTATIVE
OPERATING EXPENDITURE
2070211 PREVENT - Contract EHO (17,500) (17,304) (17,500)
2070212 PREVENT - Analytical Expenses (500) (68) (600)
2070240 PREVENT - Advertising & Promotion (500) 0 (500)
2070287 PREVENT - Other Expenses (10,000) (7,308) (12,000)
Community Health Plan
2070292 PREVENT - Depreciation 0 0 0
2070298 PREVENT - Staff Housing Costs Allocated (3,568) (2,846) (3,283)
2070299 PREVENT - Administration Allocated (23,366) (18,601) (23,752)
(55,434) (46,127) (57,635)
OPERATING REVENUE
3070200 PREVENT - Contributions & Donations 0 0 0
3070201 PREVENT - Reimbursements 0 0 0
3070220 PREVENT - Fees & Charges 100 315 100
3070235 PREVENT - Other Income 0 0 0
100 315 100
TOTAL Health - Preventative 100 (55,434) 315 (46,127) 100 (57,635)
HEALTH - PREVENTATIVE
CAPITAL EXPENDITURE
4070281 PREVENT - Transfer To Reserve 0 0 0
0 0 0
CAPITAL REVENUE
5070281 PREVENT - Transfer From Reserve 0 0 0
0 0 0
TOTAL Health - Preventative Other 0 0 0 0 0 0
Page 60
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
HEALTH - OTHER
OPERATING EXPENDITURE
2070310 OTHHEALTH - Motor Vehicle Expenses (2,000) (579) (2,000)
2070311 OTHHEALTH - Medical Practice Subsidy (220,000) (211,773) (215,000)
2070312 OTHHEALTH - Medical Subsidy; Mining 0 0 0
2070313 OTHHEALTH - Emergency Services Support 0 0 0
2070317 OTHHEALTH - Flying Doctor's Service 0 0 0
2070318 OTHHEALTH - Gratuity Payments; Nurses (20,000) (23,584) (15,000)
2070387 OTHHEALTH - Other Expenses (4,000) (3,353) (4,000)
2070388 OTHHEALTH - Building Operations (13,100) 0 (15,700)
BO018 Doctor's House - Operating (13,100) (9,470)
2070389 OTHHEALTH - Building Maintenance (4,300) 0 (3,800)
BM018 Doctor's House - Maintenance (4,300) (9,297)
2070392 OTHHEALTH - Depreciation (7,150) (6,541) (5,000)
2070398 OTHHEALTH - Staff Housing Costs Allocated (3,567) (2,846) (3,283)
2070399 OTHHEALTH - Administration Allocated (19,325) (15,385) (19,645)
(293,442) (282,828) (283,428)
OPERATING REVENUE
3070335 OTHHEALTH - Other Income 3,000 3,552 3,000
3,000 3,552 3,000
TOTAL Health - Other 3,000 (293,442) 3,552 (282,828) 3,000 (283,428)
HEALTH - OTHER
CAPITAL EXPENDITURE
4070381 OTHHEALTH - Transfer To Reserve 0 0 0
0 0 0
CAPITAL REVENUE
5070381 OTHHEALTH - Transfer From Reserve 0 0 0
0 0 0
TOTAL Health - Other 0 0 0 0 0 0
TOTAL HEALTH 3,100 (348,876) 3,867 (328,955) 3,100 (341,063)
Page 61
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
EDUCATION & WELFARE - YOUTH
OPERATING EXPENDITURE
2080100 YOUTH - Employee Costs - Wages; Salaries; Superannuation (131,110) (68,498) (122,671)
2080102 YOUTH - Employee Costs - Allowances; WC & FBT (4,000) (4,626) (5,000)
WC Insurance Premiums
2080104 YOUTH - Employee Costs - Training & Development; Conferences (2,500) (160) (2,000)
2080106 YOUTH - Employee Costs - Other (1,000) (45) (1,000)
2080110 YOUTH - Motor Vehicle Expenses (4,000) (4,153) (4,000)
2080112 YOUTH - Youth Services (3,000) (1,234) (4,000)
2080115 YOUTH - Printing & Stationery (500) (254) (500)
2080140 YOUTH - Advertising & Promotion (1,000) 0 (1,000)
2080152 YOUTH - Consultants 0 0 0
2080186 YOUTH - Expensed Minor Asset Purchases (1,000) 0 (1,000)
2080187 YOUTH - Other Expenses (14,500) 0 (4,850)YOU01 Youth Science Program 0 0YOU02 Youth Camping & Culture Program (1,000) 0YOU03 Youth Bicycle Maintenance Project (500) 0YOU04 Youth Under Eights Program (1,000) (602)YOU05 Youth Bike & Bush Trails 0 0YOU06 Youth Takings - Fundraising 0 0YOU07 Youth Art Programs 0 0YOU12 Youth Advisory Council (1,000) 0YOU010 Youth - Other Expenses General (11,000) (1,436)
2080188 YOUTH - Building Operating Expenses (21,500) 0 (20,300)
BO028 Laverton Crèche (Hall) - Operating (1,850) (1,075)
BO032 BO032 - Building Operating - Youth Office (4,050) (2,178)
BO036 BO036 - Building Operating - Youth Centre (15,600) (15,797)
2080189 YOUTH - Building Maintenance (3,200) 0 (30,600)
BM028 Laverton Crèche (Hall) - Maintenance 0 0
BM032 BM032 - Building Maintenance - Youth Office 0 (242)
BM036 BM036 - Building Maintenance - Youth Centre (3,200) (305)
Includes Relocation Provision & Demolition of Current Facility
2080190 YOUTH - Garden & Grounds Maintenance (3,300) 0 (2,750)
W353 Youth Centre - Garden & Grounds Maintenance (3,300) (41)
2080192 YOUTH - Depreciation (9,500) (7,996) (7,100)
2080198 YOUTH - Staff Housing Costs Allocated (3,567) (2,846) (3,283)
2080199 YOUTH - Administration Allocated (19,325) (15,385) (19,645)
(223,002) (126,873) (229,699)
OPERATING REVENUE
3080100 YOUTH - Contributions & Donations 0 1,524 0
3080101 YOUTH - Reimbursements 0 0 0
3080110 YOUTH - Grant Funding 120,000 103,515 120,000
Department Community Protection Grant; Funding towards Youth Worker
3080135 YOUTH - Other Income 0 35 200
3080190 YOUTH - Profit on Disposal of Assets 0 0 0
120,000 105,073 120,200
TOTAL Education & Welfare - Youth 120,000 (223,002) 105,073 (126,873) 120,200 (229,699)
4080120 YOUTH - Furniture & Fittings; Capital 0 0 0
4080130 YOUTH - Plant & Equipment; Capital 0 0 0
0 0 0
5080181 YOUTH - Transfer From Reserve 0 0 0
0 0 0
TOTAL Education & Welfare - Youth 0 0 0 0 0 0
CAPITAL REVENUE
CAPITAL EXPENDITURE
EDUCATION & WELFARE - YOUTH
Page 62
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
EDUCATION & WELFARE - PRESCHOOL
OPERATING EXPENDITURE
2080286 PRESCHOOL - Expensed Minor Asset Purchases 0 0 0
2080287 PRESCHOOL - Other Expenses 0 0 0
2080288 PRESCHOOL - Building Operations 0 0 0
2080289 PRESCHOOL - Building Maintenance 0 0 0
2080292 PRESCHOOL - Depreciation 0 0 0
2080298 PRESCHOOL - Staff Housing Costs Allocated 0 (5,694) (6,567)
2080299 PRESCHOOL - Administration Allocated 0 0 0
0 (5,694) (6,567)
OPERATING REVENUE
3080235 PRESCHOOL - Other Income 0 0 0
0 0 0
TOTAL Education & Welfare - Preschool 0 0 0 (5,694) 0 (6,567)
EDUCATION & WELFARE - PRESCHOOL
CAPITAL EXPENDITURE
4080210 PRESCHOOL - Building; Capital 0 0 0
4080220 PRESCHOOL - Furniture & Fittings; Capital 0 0 0
4080281 PRESCHOOL - Transfer to Reserves 0 0 0
0 0 0
CAPITAL REVENUE
5080281 PRESCHOOL - Transfer from Reserves 0 0 0
0 0 0
0 0 0 0 0 0
EDUCATION & WELFARE - OTHER EDUCATION
OPERATING EXPENDITURE
2080386 OTHERED - Expensed Minor Asset Purchases 0 0 0
2080387 OTHERED - Other Expenses 0 0 0
2080388 OTHERED - Building Operations (3,100) 0 (2,340)
BO034 Youth Office & Toilet; 14 Duketon Street; Toilet Block; Operating (3,100) (3,363)
2080389 OTHERED - Building Maintenance (1,270) 0 (1,120)
BM034 Youth Office & Toilet; 14 Duketon Street; Toilet Block; Maintenance (1,270) (4,902)
2080392 OTHERED - Depreciation 0 0 0
2080398 OTHERED - Staff Housing Costs Allocated 0 0 0
2080399 OTHERED - Administration Allocated 0 0 0
(4,370) (8,266) (3,460)
OPERATING REVENUE
3080310 OTHERED - Grant Funding 0 0 0
3080335 OTHERED - Other Income 0 0 0
0 0 0
TOTAL Education & Welfare - Other Education 0 (4,370) 0 (8,266) 0 (3,460)
TOTAL Education & Welfare - Preschool
Page 63
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
EDUCATION & WELFARE - OTHER EDUCATION
CAPITAL EXPENDITURE
4080310 OTHERED - Building; Capital 0 0 0
4080320 OTHERED - Furniture & Fittings; Capital 0 0 0
4080381 OTHERED - Transfer to Reserves 0 0 0
0 0 0
CAPITAL REVENUE
5080350 OTHERED - Proceeds on Disposal of Asset 0 0 0
5080381 OTHERED - Transfer from Reserves 0 0 0
0 0 0
TOTAL Education & Welfare - Other Education 0 0 0 0 0 0
EDUCATION & WELFARE - COMMUNITY DEVELOPMENT
OPERATING EXPENDITURE
2080400 COM DEV - Employee Costs - Wages; Salaries; Superannuation (71,316) (22,564) (125,241)
ACLO Position
2080402 COM DEV - Employee Costs - Allowances; WC & FBT (3,000) (4,441) (4,800)
WC Insurance Premiums
2080404 COM DEV - Employee Costs - Training & Development; Conferences (2,000) (160) (2,000)
2080406 COM DEV - Employee Costs - Other (1,000) (3,182) (1,000)
2080410 COM DEV - Motor Vehicle Expenses (2,000) (1,425) (2,000)
2080415 COM DEV - Printing & Stationery 0 (7) (500)
2080441 COM DEV - Subscriptions & Memberships 0 0 0
2080450 COM DEV - Community Short Term Camp Facilities (10,100) 0 (9,700)
W334 Short Term Camping Facilities (10,100) (4,307)
2080486 COM DEV - Expensed Minor Asset Purchases (1,000) 0 (1,000)
2080487 COM DEV - Other Expenses (8,500) 0 (8,500)
CD002 International Day of People with Disability (1,000) (1,227)
CD003 DAIP - Implementation Costs 0 0
CD007 Curtin Volunteer Program (6,500) 0
CD010 Community Development - Other Expenses General (1,000) (1,194)
2080488 COM DEV - Building Operations (25,000) 0 (17,900)
BO033 Cashless Debit Card (CDC) Office; Utilities; Cleaning; Insurance (14,700) (12,984)
BO050 Men's Shed Insurance Premium (150) (272)
BM050 Men's Shed Maintenance 0 0
BO031 Community Services; 12 MacPherson Place; Office & Shed - Operating (10,150) (11,901)
2080489 COM DEV - Building Maintenance (8,900) 0 (8,800)
BM033 Cashless Debit Card (CDC) Office; Minor Building Maintenance (4,300) (1,065)
BM031 Community Services; 12 MacPherson Place; Office & Shed - Maintenance (4,600) (2,288)
2080490 COM DEV - Garden & Grounds Maintenance (4,840) 0 (3,640)
W354 COM DEV - Garden & Grounds Maintenance (4,840) 0
2080492 COM DEV - Depreciation (3,250) (2,867) (4,700)
2080498 COM DEV - Staff Housing Costs Allocated (7,135) (5,693) (6,566)
2080499 COM DEV - Administration Costs Allocated (32,674) (26,011) (33,214)
(180,715) (101,588) (229,561)
OPERATING REVENUE
3080400 COM DEV - Contributions & Donations 0 0 0
3080401 COM DEV - Reimbursements 0 0 0
3080410 COM DEV - Grant Funding 0 1,000 400
3080435 COM DEV - Other Income 0 0 0
0 1,000 400
TOTAL Education & Welfare - Community Development 0 (180,715) 1,000 (101,588) 400 (229,561)
EDUCATION & WELFARE - COMMUNITY DEVELOPMENT
CAPITAL EXPENDITURE
4080481 COM DEV - Transfer To Reserves 0 0 0
0 0 0
CAPITAL REVENUE
5080481 COM DEV - Transfer From Reserves 0 0 0
0 0 0
0 0 0 0 0 0TOTAL Education & Welfare - Community Development
Page 64
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
OPERATING EXPENDITURE
2080500 CDC - Employee Costs - Wages; Salaries; Superannuation (96,647) (82,822) (51,649)
2080502 CDC - Employee Costs - Allowances; WC & FBT (3,500) (2,296) (2,000)
WC Insurance Premiums
2080504 CDC - Employee Costs - Training & Development; Conferences (1,000) 0 (500)
2080506 CDC - Employee Costs - Other (1,000) (255) (500)
2080510 CDC - Motor Vehicle Expenses 0 0 0
2080512 CDC - CDC General Office Expenses (3,000) (979) (1,500)
2080515 CDC - Printing & Stationery (1,000) (145) (500)
2080540 CDC - Advertising & Promotion 0 0 0
2080552 CDC - Consultants 0 0 0
2080586 CDC - Expensed Minor Asset Purchases (2,000) (102) 0
2080587 CDC - Other Expenses (6,000) 0 (500)
CDC001 CDC Survey 0 0
CDC002 CDC Other Expenses (1,000) (804)
CDC003 CDC Sewing & Craft program (5,000) 0
2080588 CDC - Building Operating Expenses (500) (500)
2080589 CDC - Building Maintenance 0 0 0
2080590 CDC - Garden & Grounds Maintenance (10,020) 0 (6,520)
W357 CDC Gardens Maintenance (10,020) (966)
2080592 CDC - Depreciation 0 0 0
2080598 CDC - Staff Housing Costs Allocated 0 0 0
2080599 CDC - Administration Allocated (39,528) (31,467) (40,181)
(164,195) (119,836) (104,350)
3080500 CDC - Contributions & Donations 0 5,000
3080510 CDC - Grant Funding 120,000 125,982 60,000
Quarterly Operations Grant - CDC/Indue Project
3080535 CDC - Other Income 0 0 0
120,000 130,982 60,000
120,000 (164,195) 130,982 (119,836) 60,000 (104,350)
TOTAL EDUCATION & WELFARE 240,000 (572,282) 237,055 (362,257) 180,600 (573,637)
TOTAL Education & Welfare - Cashless Debit Card Operations
EDUCATION & WELFARE - CASHLESS DEBIT CARD OPERATIONS
OPERATING REVENUE
Page 65
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
HOUSING - STAFF HOUSING
OPERATING EXPENDITURE
2090170 STF HOUSE - Loan Interest Repayments (14,330) (17,574) (22,500)
Loan 81; Burt Street Units; Shire Housing (7,200)
Loan 82; DCEO Housing (7,130)
Loan 79B; Exec Housing - Paid Out - 2020/2021
2090187 STF HOUSE - Other Expenses (100,000) (17,022) (147,000)
Staff Housing Upgrade; Ongoing Renewal Program (100,000)
Settlement/Legal Expenses - Sale of Properties
2090188 STF HOUSE - Staff Housing Building Operations (102,955) (0) (127,700)
BO008 Building Operations; 8 Cable Street (1,900) (648)
BO009 Building Operations; 11 Boomerang Street (2,800) (3,468)
BO010 Building Operations; 10 Lancefield Street (5,930) (9,931)
BO011 Building Operations; 2 Shirley Avenue (3,630) (2,932)
BO013 Building Operations; 3 Mikado Way (3,550) (3,572)
BO014 Building Operations; 11 Mikado Way - Sold 2021 0 (2,319)
BO015 Building Operations; 15 Cable Street (3,050) (2,633)
BO016 Building Operations; 6 Craiggie Street (4,775) (11,449)
BO017 Building Operations; 8A Craiggie Street (3,900) (3,691)
BO019 Building Operations; 2 Boomerang Street (3,850) (8,896)
BO020 Building Operations; 14 Boomerang Street (4,020) (7,723)
BO021 Building Operations; 8 Leahy Close (9,780) (8,250)
BO022 Building Operations; 1 Mikado Way (8,050) (7,762)
BO023 Building Operations; 8B Craiggie Street (4,770) (4,917)
BO024 Building Operations; 5 Lancefield Street (5,400) (5,338)
BO054 Building Operations; Unit 1; 5 Burt Street (3,800) (3,312)
BO055 Building Operations; Unit 2; 5 Burt Street (3,550) (2,607)
BO056 Building Operations; Unit 3; 5 Burt Street (4,300) (4,016)
BO057 Building Operations; Unit 4; 5 Burt Street (4,050) (3,592)
BO058 Building Operations; Unit 5; 5 Burt Street (4,000) (2,867)
BO059 Building Operations; Unit 6; 5 Burt Street (4,500) (2,740)
BO060 Building Operations; Unit 7; 5 Burt Street (6,500) (4,648)
BO062 Building Operations; Common Area; 5 Burt Street (5,350) (4,441)
BO063 Building Operations; Vacant Lots (1,500) (671)
2090189 STF HOUSE - Staff Housing Building Maintenance (75,630) 0 (79,090)
BM008 Building Maintenance; 8 Cable Street 0 0
BM010 Building Maintenance; 10 Lancefield Street (4,200) (16,069)
BM009 Building Maintenance; 11 Boomerang Street (2,200) (6,243)
BM011 Building Maintenance; 2 Shirley Avenue (3,200) (19,635)
BM013 Building Maintenance; 3 Mikado Way (3,200) (14,733)
BM014 Building Maintenance; 11 Mikado Way - Sold 2021 0 (762)
BM015 Building Maintenance; 15 Cable Street (3,200) (2,740)
BM016 Building Maintenance; 6 Craiggie Street (3,200) (39,893)
BM017 Building Maintenance; 8A Craiggie Street (3,200) (10,735)
BM019 Building Maintenance; 2 Boomerang Street (3,200) (17,949)
BM020 Building Maintenance; 14 Boomerang Street (3,200) (25,292)
BM021 Building Maintenance; 8 Leahy Close (5,200) (1,479)
BM022 Building Maintenance; 1 Mikado Way (3,200) (6,043)
BM023 Building Maintenance; 8B Craiggie Street (3,200) (7,408)
BM024 Building Maintenance; 5 Lancefield Street (14,500) (11,109)
BM054 Building Maintenance; Unit 1; 5 Burt Street (2,490) (1,309)
BM055 Building Maintenance; Unit 2; 5 Burt Street (2,490) (1,309)
BM056 Building Maintenance; Unit 3; 5 Burt Street (2,490) (2,783)
BM057 Building Maintenance; Unit 4; 5 Burt Street (2,490) (1,712)
BM058 Building Maintenance; Unit 5; 5 Burt Street (2,490) (1,309)
BM059 Building Maintenance; Unit 6; 5 Burt Street (2,490) (1,824)
BM060 Building Maintenance; Unit 7; 5 Burt Street (2,490) (1,338)
BM062 Building Maintenance; Common Area; 5 Burt Street (3,300) (2,096)
2090191 STF HOUSE - Loss on Disposal of Assets 0 (23,141) (25,000)
2090192 STF HOUSE - Depreciation (48,000) (42,972) (30,000)
2090198 STF HOUSE - Staff Housing Costs Recovered 360,240 286,242 330,145
2090199 STF HOUSE - Administration Allocated (19,325) (15,385) (19,645)
0 (136,047) (120,790)
Page 66
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
OPERATING REVENUE
3090101 STF HOUSE - Staff Rental Reimbursements 5,000 8,566 20,000
3090135 STF HOUSE - Other Income; Rental Income 20,000 23,329 25,000
3090140 STAFF HOUSE - Grant Income 1,067,138
3090190 STF HOUSE - Profit on Disposal of Assets 0 0 0
1,092,138 31,895 45,000
TOTAL Staff Housing 1,092,138 0 31,895 (136,047) 45,000 (120,790)
CAPITAL EXPENDITURE
4090110 STF HOUSE - Building; Capital (1,067,138) 0 0
BC221 Staff Housing/Unit Development (TBD) (1,067,138)
4090181 STF HOUSE - Transfer to Reserves 0 0 0
4090182 STF HOUSE - Loan Principal Repayments (67,995) (97,165) (97,167)
Loan 81; Burt Street Units; Shire Housing (44,547)
Loan 82; DCEO Housing (23,448)
Loan 79B; Exec Housing - Paid Out - 2020/2021
(1,135,133) (97,165) (97,167)
CAPITAL REVENUE
5090150 STF HOUSE - Proceeds on Disposal of Assets 0 40,909 40,000
Proposed Sale of Mikado Way Property
5090151 STF HOUSE - Realisation on Disposal of Assets 0 (40,909) (40,000)
5090155 STF HOUSE - New Loan Borrowings 0 0 0
5090181 STF HOUSE - Transfer from Reserves 0 0 0
0 0 0
TOTAL Staff Housing 0 (1,135,133) 0 (97,165) 0 (97,167)
Page 67
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
HOUSING - OTHER HOUSING
OPERATING EXPENDITURE
2090286 OTHER HOUSE - Expensed Minor Asset Purchases 0 0 0
2090287 OTHER HOUSE - Other Expenses (Incl. Business Plan) 0 0 0
2090288 OTHER HOUSE - Building Operations (13,330) 0 (11,130)
BO012 BO012 14 Erlistoun Street; Historic Complex; Operations (10,315) (7,694)
BO025 BO025 1-13 Augusta Street; Operations (3,015) (1,623)
2090289 OTHER HOUSE - Building Maintenance (5,400) 0 (5,200)
BM012 BM012 Erlistoun Street; Historic Complex; Maintenance (3,200) (450)
BM025 BM025 1-13 Augusta Street; Operations (2,200) 0
2090292 OTHER HOUSE - Depreciation (7,200) (6,541) (2,400)
2090298 OTHER HOUSE - Staff Housing Costs Allocated 0 (2,846) (3,283)
2090299 OTHER HOUSE - Administration Allocated (27,407) (21,818) (27,860)
(53,337) (40,973) (49,873)
OPERATING REVENUE
3090201 OTHER HOUSE - Rental Reimbursements 0 0 0
3090235 OTHER HOUSE - Other Income; Housing Rental 0 0 5,000
3090240 OTHER HOUSE - Grant Income 0 0 0
0 0 5,000
TOTAL Other Housing 0 (53,337) 0 (40,973) 5,000 (49,873)
HOUSING - OTHER HOUSING
CAPITAL EXPENDITURE
4090210 OTHER HOUSE - Building; Capital 0 0 0
4090281 OTHER HOUSE - Transfer to Reserves 0 0 0
0 0 0
CAPITAL REVENUE
5090281 OTHER HOUSE - Transfer from Reserves 0 0 0
0 0 0
TOTAL Other Housing 0 0 0 0 0 0
TOTAL HOUSING 1,092,138 (1,188,470) 31,895 (274,186) 50,000 (267,830)
Page 68
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
COMMUNITY AMMENITIES - SANITATION
OPERATING EXPENDITURE
2100111 SANITATION - Waste Collection (30,400) 0 (31,400)
W342 W342 Domestic Waste Collection (30,400) (34,185)
2100112 SANITATION - Waste Collection; Mount Margaret (15,700) 0 (15,700)
W343 W343 Waste Collection; Mount Margaret (15,700) (15,550)
2100113 SANITATION - Litter Control (97,650) 0 (95,000)
W347 W347 Litter Control (97,650) (98,227)
2100114 SANITATION - Commercial/Industrial Collection (55,400) 0 (59,400)
W344 W344 Commercial/Industrial Waste Collection (32,600) (28,260)
W345 W345 Quarantine Bin; Great Central Road (22,800) (21,464)
2100117 SANITATION - General Tip Maintenance (190,475) 0 (212,400)
W318 W318 Laverton Waste Facility (190,475) (172,027)
Includes provisions for additional/replacement fencing, cover, new pits
& bund walls
2100118 SANITATION - Household Verge Collection (3,600) 0 (5,200)
W346 W346 Household Verge Collection (3,600) (613)
2100187 SANITATION - Other Expenses (1,000) (4,420) (1,000)
2100192 SANITATION - Depreciation (24,650) (26,037) (20,800)
2100498 SANITATION - Staff Housing Costs Allocated (3,567) (2,846) (3,283)
2100199 SANITATION - Administration Allocated (19,325) (15,385) (19,645)
(441,767) (419,013) (463,828)
OPERATING REVENUE
3100100 SANITATION - Domestic Refuse Collection Charges 83,000 82,824 84,000
3100101 SANITATION - Domestic Services; Mount Margaret Rubbish Collection 20,000 14,036 20,000
3100120 SANITATION - Commercial Collection Charge 28,000 27,030 28,000
No Change to 2020/2021 Charges
3100121 SANITATION - Commercial Collection Charge (Additional) 0 0 0
3100125 SANITATION - Fees & Charges 500 451 500
3100130 SANITATION - Grant Income 0 0 0
3100135 SANITATION - Other Income 0 0 500
Sale of Bins; Septic Tank Fees; Liquid Waste Disposal
131,500 124,340 133,000
TOTAL Community Amenities - Sanitation 131,500 (441,767) 124,340 (419,013) 133,000 (463,828)
CAPITAL EXPENDITURE
4100130 SANITATION - Plant & Equipment; Capital 0 0 0
4100180 SANITATION - Infrastructure Other; Capital 0 0 0
IO399 Tip Fence Construction 0
4100181 SANITATION - Transfer to Reserves 0 0 0
0 0 0
CAPITAL REVENUE
5100150 SANITATION - Proceeds on Disposal of Assets 0 0 0
5100151 SANITATION - Realisation on Disposal of Assets 0 0 0
5100181 SANITATION - Transfer from Reserves 0 0 0
0 0 0
TOTAL Community Amenities - Sanitation 0 0 0 0 0 0
Page 69
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
COMMUNITY AMENITIES - TOWN PLANNING & REGIONAL DEVELOPMENT
OPERATING EXPENDITURE
2100252 PLANNING - Consultants (10,000) (2,061) (10,000)
2100287 PLANNING - Other Expenses 0 0 0
2100298 PLANNING - Staff Housing Costs Allocated 0 0 0
2100299 PLANNING - Administration Allocated (27,407) (21,818) (27,860)
(37,407) (23,879) (37,860)
OPERATING REVENUE
3100220 PLANNING - Fees & Charges 100 100 200
3100235 PLANNING - Other Income 0 0 0
100 100 200
TOTAL Town Planning 100 (37,407) 100 (23,879) 200 (37,860)
COMMUNITY AMENITIES - TOWN PLANNING & REGIONAL DEVELOPMENT
CAPITAL EXPENDITURE
4100281 PLANNING - Transfer to Reserves 0 0 0
0 0 0
CAPITAL REVENUE
5100281 PLANNING - Transfer from Reserves 0 0 0
0 0 0
TOTAL Town Planning 0 0 0 0 0 0
Page 70
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
COMMUNITY AMENITIES - OTHER COMMUNITY AMENITIES
OPERATING EXPENDITURE
2100311 COM AMEN - Cemetery Maintenance/Operations (57,870) 0 (28,570)
W314 Cemetery Maintenance & Operations (includes FLCAG) (52,800) (23,903)
W326 Cemetery Carpark Maintenance (5,070) (400)
2100315 COM AMEN - Other Community Amenities; Maintenance/Operations 0 0 0
2100387 COM AMEN - Other Expenses (20,000) (20,000) (20,000)
Outback Graves (20,000)
2100388 COM AMEN - Public Conveniences Operations (44,520) 0 (41,850)
BO037 BO037 Public Toilets; 13 Duketon Street (21,300) (24,077)
BO038 BO038 Public Toilets; Mary Mac Way (23,220) (26,973)
2100389 COM AMEN - Public Conveniences Maintenance (8,800) 0 (10,800)
BM037 BM037 Public Toilets; 13 Duketon Street (4,400) (2,705)
BM038 BM038 Public Toilets; Mary Mac Way (4,400) (9,334)
2100392 COM AMEN - Depreciation (19,800) (17,825) (13,800)
2100398 COM AMEN - Staff Housing Costs Allocated (3,567) (2,846) (3,283)
2100399 COM AMEN - Administration Allocated (27,407) (21,818) (27,860)
(181,964) (149,882) (146,163)
OPERATING REVENUE
3100320 COM AMEN - Cemetery Fees; Burial 1,000 900 1,000
1,000 1,237 1,000
TOTAL Community Amenities - Other 1,000 (181,964) 1,237 (149,882) 1,000 (146,163)
COMMUNITY AMENITIES - OTHER COMMUNITY AMENITIES
CAPITAL EXPENDITURE
4100380 COM AMEN - Infrastructure Other; Capital 0 0 (30,000)
IO314 Cemetery Improvements (FLCAG) 0 0
Included Under W314
0 0 (30,000)
CAPITAL REVENUE
0 0 0
TOTAL Community Amenities - Other 0 0 0 0 0 (30,000)
TOTAL COMMUNITY AMENITIES 132,600 (661,138) 125,677 (592,773) 134,200 (677,851)
Page 71
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
RECREATION & CULTURE - PUBLIC HALLS
OPERATING EXPENDITURE
2110186 HALLS - Expensed Minor Asset Purchases 0 0 0
2110187 HALLS - Other Expenses (5,000) (356) 0
2110188 HALLS - Town Halls & Public Building Operations (14,850) 0 (11,300)
BO029 Town Hall; Utilities; Cleaning; Insurance (13,100) (7,642)
BO030 1-13 Augusta Street; Utilities; Cleaning; Insurance (1,750) 0
2110189 HALLS - Town Halls & Public Building Maintenance (10,790) 0 (18,780)
BM029 Town Hall; Minor Building Maintenance (7,900) (2,648)
Includes Provision for Minor Furnishings & Fittings (2,000)
BM030 1-13 Augusta Street; Minor Building Maintenance (890) 0
2110192 HALLS - Depreciation (56,400) (51,222) (20,000)
2110198 HALLS - Staff Housing Costs Allocated (3,567) (2,846) (3,283)
2110199 HALLS - Administration Allocated (19,822) (15,780) (20,150)
(110,429) (80,495) (73,513)
OPERATING REVENUE
3110120 HALLS - Town Hall Hire 1,000 2,600 1,000
3110135 HALLS - Other Income 0 0 0
1,000 2,600 1,000
TOTAL Other Recreation & Culture - Public Halls 1,000 (110,429) 2,600 (80,495) 1,000 (73,513)
RECREATION & CULTURE - PUBLIC HALLS
CAPITAL EXPENDITURE
4110110 HALLS - Building; Capital 0 0 0
0 0 0
CAPITAL REVENUE
5110181 HALLS - Transfer From Reserves 0 0 0
0 0 0
TOTAL PUBLIC HALLS 0 0 0 0 0 0
Page 72
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
RECREATION & CULTURE - SWIMMING & BEACHES
OPERATING EXPENDITURE
2110200 SWIM - Employee Costs - Wages; Salaries; Superannuation (131,775) (125,750) (121,391)
2110202 SWIM - Employee Costs - Allowances; WC & FBT (4,000) (3,700) (4,000)
2110204 SWIM - Employee Costs - Training & Development; Conferences (5,000) (1,596) (5,000)
2110206 SWIM - Employee Costs - Other (1,000) (300) (1,000)
2110230 SWIM - Insurance 0 0 (8,500)
2110251 SWIM - Kiosk Expenses 0 0 0
2110265 SWIM - Grounds Maintenance/Operations (2,000) 0 0
2110266 SWIM - Pool Bowls 0 0 0
2110270 SWIM - Loan Interest Repayments (15,810) (17,277) (18,000)
Loan 83; Interest (15,810)
2110287 SWIM - Other Expenses 0 (2,073) (7,000)
2110288 SWIM - Building Operations (129,900) 0 (110,300)
BO048 BO048 - Utilities; Cleaning; Insurance; Chemicals (23,700) (20,419)
BO026 BO026 - Laverton Community Hub - Aquatic Facilities - Operating (106,200) (88,400)
2110289 SWIM - Building Maintenance (75,000) 0 (4,600)
BM048 BM048 - Minor Building Maintenance (4,000) (21,751)
BM026 BM026 - Laverton Community Hub - Aquatic Facilities - Maintenance (71,000) (29,852)
Includes Driveway & Guttering Repairs
2110291 SWIM - Loss on Disposal of Assets 0 0 0
2110292 SWIM - Depreciation (117,500) (104,422) (101,000)
2110298 SWIM - Staff Housing Costs Allocated (3,567) (2,846) (3,283)
2110299 SWIM - Administration Allocated (9,691) (7,715) (9,851)
(495,243) (426,102) (393,925)
OPERATING REVENUE
3110200 SWIM - Contributions & Donations 0 0 0
3110210 SWIM - Grants 0 0 40,000
Grant for Solar Project
3110220 SWIM - Admissions 10,000 8,632 10,000
3110221 SWIM - Kiosk Income 0 0 0
3110235 SWIM - Other Income 0 357 0
10,000 8,989 50,000
10,000 (495,243) 8,989 (426,102) 50,000 (393,925)
RECREATION & CULTURE - SWIMMING & BEACHES
CAPITAL EXPENDITURE
4110210 SWIM - Building ; Capital 0 0
4110220 SWIM - Furniture & Fittings; Capital 0 0 0
4110230 SWIM - Plant & Equipment; Capital 0 0 0
4110280 SWIM - Infrastructure Other; Capital 0 0 (80,000)
4110281 SWIM - Transfer to Reserves 0 0 0
4110282 SWIM - Loan Principal Repayments (51,586) (50,052) (50,053)
Loan 83; Principal (51,586)
(51,586) (50,052) (130,053)
CAPITAL REVENUE
5110255 SWIM - New Loan Borrowings 0 0 0
5110281 SWIM - Transfers From Reserve 0 0 0
0 0 0
0 (51,586) 0 (50,052) 0 (130,053)
TOTAL SWIMMING AREAS & BEACHES
TOTAL SWIMMING AREAS & BEACHES
Page 73
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
RECREATION & CULTURE - TV & RADIO REBROADCASTING
OPERATING EXPENDITURE
2110365 TV RADIO - Re-Broadcasting Maintenance/Operations 0 0 0
2110387 TV RADIO - Other Expenses 0 0 0
2110388 TV RADIO - Other TV RADIO Facilities Building Operations (13,725) 0 (12,825)
BO051 TV/Radio Rebroadcasting Facilities; Operating (13,725) (10,810)
2110389 TV RADIO - Other TV RADIO Facilities Building Maintenance (15,000) 0 (17,100)
BM051 TV/Radio Rebroadcasting Facilities; Maintenance (15,000) (6,818)
2110392 TV RADIO - Depreciation (9,500) (8,022) (7,700)
2110398 TV RADIO - Staff Housing Costs Allocated (3,567) (2,846) (3,283)
2110399 TV RADIO - Administration Allocated (9,691) (7,715) (9,851)
(51,483) (36,211) (50,759)
OPERATING REVENUE
3110301 TV RADIO - Reimbursements 0 0 0
3110320 TV RADIO - Service Charges Levied 0 0 0
3110335 TV RADIO - Other Income 0 0 0
0 0 0
TOTAL TV & Radio Rebroadcasting 0 (51,483) 0 (36,211) 0 (50,759)
RECREATION & CULTURE - TV & RADIO REBROADCASTING
CAPITAL EXPENDITURE
4110380 TV RADIO - Infrastructure Other 0 0 0
4110381 TV RADIO - Transfer to Reserves 0 0 0
0 0 0
CAPITAL REVENUE
5110381 TV RADIO - Transfers From Reserve 0 0 0
0 0 0
TOTAL TV & Radio Rebroadcasting 0 0 0 0 0 0
Page 74
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
RECREATION & CULTURE - LIBRARIES
OPERATING EXPENDITURE
2110400 LIBRARIES - Employee Costs - Wages; Salaries; Superannuation (25,405) (23,637) (85,374)
2110402 LIBRARIES - Employee Costs - Allowances; WC & FBT (1,000) (1,850) (2,000)
2110404 LIBRARIES - Employee Costs - Training & Development; Conferences (1,000) (49) (3,000)
2110406 LIBRARIES - Employee Costs - Other (1,000) (301) (1,000)
2110412 LIBRARIES - Book Purchases (500) (70) (500)
2110413 LIBRARIES - Lost Books (200) 0 (200)
2110460 LIBRARIES - General Office Expenses (500) (134) (500)
2110487 LIBRARIES - Other Expenses 0 0 0
2110488 LIBRARIES - Library Building Operations (8,500) 0 (16,450)
BO049 Library; Operating (8,500) (12,604)
2110489 LIBRARIES - Library Building Maintenance (7,200) 0 (2,200)
BM049 Library Maintenance (7,200) (766)
2110492 LIBRARIES - Depreciation (200) (215) 0
2110498 LIBRARIES - Staff Housing Costs Allocated (3,568) (2,846) (3,283)
2110499 LIBRARIES - Administration Allocated (9,902) (7,883) (10,066)
(58,975) (50,356) (124,573)
OPERATING REVENUE
3110420 LIBRARIES - Fees & Charges 0 0 50
0 0 50
TOTAL Libraries 0 (58,975) 0 (50,356) 50 (124,573)
RECREATION & CULTURE - LIBRARIES
CAPITAL EXPENDITURE
4110420 LIBRARIES - Furniture & Fittings 0 0 0
4110481 LIBRARIES - Transfer to Reserves 0 0 0
0 0 0
CAPITAL REVENUE
5110481 LIBRARIES - Transfers From Reserve 0 0 0
0 0 0
TOTAL Libraries 0 0 0 0 0 0
Page 75
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
RECREATION & CULTURE - OTHER
OPERATING EXPENDITURE
2110552 REC OTHER - Consultants (5,000) 0 (5,000)
Annual Provision - Sporting Clubs
2110564 REC OTHER - Racecourse & Stables; Maintenance/Operations (21,000) 0 (21,700)
W321 Racecourse & Stables (21,000) (48,001)
2110565 REC OTHER - Parks & Gardens Maintenance/Operations (133,960) 0 (126,310)
W300 Admin Office Gardens (32,800) (34,805)
W301 Town Hall; Garden & Surrounds (16,100) (8,239)
W303 Aquatic Facility; Garden & Surrounds (19,000) (10,731)
W304 Laverton Community Gymnasium; Garden & Surrounds (2,800) (558)
W307 Great Beyond Visitor Centre; Garden & Surrounds (15,500) (5,952)
W308 Community Resource Centre; Garden & Surrounds (11,200) (4,831)
W311 Old Police Complex; Garden & Surrounds (7,310) (5,405)
W312 Old Coach House; Garden & Surrounds (7,600) (6,363)
W322 May Mac Long Bay Parking; Garden & Surrounds (21,650) (11,733)
2110566 REC OTHER - Town Oval Maintenance/Operations (135,550) 0 (123,300)
W305 Laverton Oval & Surrounds; General Maintenance & Operations (135,550) (144,973)
2110567 REC OTHER - Sundry Parks/Reserves Maintenance/Operations (161,580) 0 (128,725)
W302 Main Street Rotunda; Garden & Surrounds (45,460) (50,645)
W306 Anzac Memorial; Garden & Surrounds (30,200) (27,241)
W309 Laver Square; Garden & Surrounds (16,600) (7,137)
W310 Water Tower/Hawks Look Out; Garden & Surrounds (3,300) 0
W313 Duke Street Playground; Garden & Surrounds (9,600) (19,044)
W315 W315 Laverton Entry Statements (12,100) (1,964)
W316 W316 - Laverton Skate Park; Garden & Surrounds (6,750) (1,023)
W317 W317 Beria Street Roundabout; Garden & Surrounds (9,950) (14,674)
W319 W319 Laverton Golf Course (3,700) (1,876)
W323 W323 Other Gardens, Parks & Reserves (10,500) (8,984)
W336 Leahy Park (3,420) (1,966)
W369 Community Garden (10,000)
2110568 REC OTHER - Playground Equipment Maintenance 0 0 0
2110569 REC OTHER - Community Garden Projects 0 0 0
2110586 REC OTHER - Expensed Minor Asset Purchases (1,000) (346) (1,000)
General Provision (1,000)
2110587 REC OTHER - Other Expenses 0 (105,378) (105,378)
Laverton Sports Club Contribution - To Match CSRFF Application
2110588 REC OTHER - Other Rec Facilities Building Operations (23,875) 0 (23,220)
BO046 Community Gymnasium Operations (23,875) (20,607)
Includes Equipment Hire
BO027 Laverton Community Hub - Recreation Facilities - Operating 0 0
2110589 REC OTHER - Other Rec Facilities Building Maintenance (3,900) 0 (3,900)
BM046 Community Gymnasium Maintenance (3,900) (1,468)
BM027 Laverton Community Hub - Recreation Facilities - Maintenance 0 0
2110592 REC OTHER - Depreciation - Other Recreation (43,500) (37,824) (21,500)
2110798 REC OTHER - Staff Housing Costs Allocated (3,567) (2,846) (3,283)
2110599 REC OTHER - Administration Allocated (13,316) (10,601) (13,536)
(546,248) (595,215) (576,852)
OPERATING REVENUE
3110500 REC OTHER - Contributions & Donations 40,000 88,957 85,000
Education Department; Contribution towards Town/School Oval 40,000
Contribution; Laverton Oval Fence
3110510 REC OTHER - Grants; Other 467,178 0 25,000
Fed Govt. Grant - RLCIP
3110511 REC OTHER - Grants; Department Sport & Recreation (DSR) 0 0 0
3110512 REC OTHER - Grants; Lotterywest 0 0 0
3110513 REC OTHER - Grants; Goldfields Esperance Development Commission (GEDC) 0 0 0
3110520 REC OTHER - Fees & Charges 3,000 3,139 2,000
Includes Gym Memberships
3110535 REC OTHER - Other Income 0 291 0
510,178 92,387 112,000
TOTAL REC OTHER 510,178 (546,248) 92,387 (595,215) 112,000 (576,852)
Page 76
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
RECREATION & CULTURE - OTHER
CAPITAL EXPENDITURE
4110510 REC OTHER - Building; Capital 0 0 0
4110520 REC OTHER - Furniture & Fittings; Capital 0 0 0
4110330 REC OTHER - Plant & Equipment; Capital 0 0 0
4110570 REC OTHER - Infrastructure Parks & Gardens; Capital 0 0 (30,000)
IP402 Laverton Oval Fence 0 (17,757)
4110580 REC OTHER - Infrastructure Other (467,178) 0 (35,200)
IO501 Laverton Townsite Reticulation & Beautification (387,178)
Includes Playground Upgrades & Laver Place Streetscaping
IO502 Laverton Go Kart Track (80,000)
4110581 REC OTHER - Transfer to Reserves 0 0 0
(467,178) (17,757) (65,200)
CAPITAL REVENUE
5110350 REC OTHER - Proceeds on Disposal of Assets 0 0 0
5110581 REC OTHER - Transfers From Reserve 0 0 0
0 0 0
TOTAL REC OTHER 0 (467,178) 0 (17,757) 0 (65,200)
TOTAL RECREATION & CULTURE 521,178 (1,781,142) 103,976 (1,256,188) 163,050 (1,414,875)
Page 77
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
TRANSPORT - CONSTRUCTION
OPERATING INCOME
3120110 ROADC - Regional Road Group Grants (MRWA) 402,000 402,000 402,000
RRG2101 - Lancefield Diversion Road - 4.8 Km
RRG2002 - Lancefield Diversion Road - SLK 1.00 to SLK 2.00
RRG2001 - Bandya Road - SLK 22.50 to SLK 24.50
RRG2003 - Old Laverton Road - SLK 8.00 to SLK 10.00
RRG2004 - Laverton Mount Margaret Road - SLK 0.00 to SLK 0.30
3120111 ROADC - Roads to Recovery Grant 417,000 209,000 0
RAAR; Great Central Road 417,000
3120112 ROADC - Black Spot Grant 0 417,400 417,400
RBSGC32 - Gum Creek Crossing Construction - 32.0 slk
3120113 ROADC - Other Grants - Roads/Streets 0 0 0
3120114 ROADC - Other Grants - Footpaths 0 0 0
3120115 ROADC - Other Grants - Depots 0 0 0
3120117 ROADC - Other Grants - Remote Access Roads 0 7,881 0
3120131 ROADC - Road Construction Mining Contribution Income 484,770 484,770 484,770
Mining Companies Contribution to Mt Weld Rd
1,303,770 1,521,050 1,304,170
TOTAL TRANSPORT; CONSTRUCTION; OPERATING 1,303,770 0 1,521,050 0 1,304,170 0
Page 78
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
TRANSPORT - CONSTRUCTION
CAPITAL EXPENDITURE
4120110 ROADC - Building; Capital (300,000) 0 0
BC211 Works Depot Building Upgrade (300,000)
4120130 ROADC - Plant & Equipment; Capital 0 0 0
4120141 ROADC - Sealed; Council Funded (467,528) 0 (89,316)
SPW2111 Sturt Pea Drive Widening (312,528)
TSR2111 Town Streets Resealing (155,000)
RC081 Cumba Close - Asphalt Overlay 0
RC006 Mt Weld Road - widen to 8m 0
Includes Mining Companies Contribution - Ref: 3120131
RC088 Wedgewood Lane - Resurface 0
RC079 MacPherson & Duketon Upgrades 0
RC044 Augusta Street (Main Street) Upgrade 0
4120142 ROADC - Gravel; Council Funded (1,019,457) 0 (346,272)
GRST2111 Gravel Resheet - Bandya Road (510,698)
GRST2112 Gravel Resheet - Mt Weld Road (508,759)
RC009 Bandya Road - Creek Crossing Stabilisation & Seal 0
RC087 Great Central Road - Spence St Floodway Repairs 0
4120143 ROADC - Formed; Council Funded 0 0 0
4120147 ROADC - Sealed; Roads to Recovery Funded 0 0 0
4120148 ROADC - Gravel; Roads to Recovery Funded 0 0 0
RTR801 RTR801 Mt Weld/Merolia/Racecourse Rds. 0
4120149 ROADC - Formed; Roads to Recovery Funded 0 0 0
4120151 ROADC - Sealed; Regional Road Group Funded (603,000) 0 (276,780)
RRG2101 Lancefield Diversion Road - 4.8 Km (603,000) (24,893)
RRG2002 Lancefield Diversion Road - SLK 1.00 to SLK 2.00 0 (201,808)
RRG087 RRG087 Great Central Road; Major Project; PN21113635 0
4120152 ROADC - Gravel; Regional Road Group Funded 0 0 (420,000)
RRG2001 Bandya Road - SLK 22.50 to SLK 24.50 0 (177,510)
RRG2003 Old Laverton Road - SLK 8.00 to SLK 10.00 0 (128,875)
RRG2004 Laverton Mount Margaret Road - SLK 0.00 to SLK 0.30 0 (28,977)
RRG1901 Bandya Road - Slk 15.0 To 22.5
RRG1902 Lancefield Diversion Road - Slk 0 To 7.58
RRG1903 Old Laverton Road - Slk 27.0 To 37.0
RRG1904 Laverton Mount Margaret Road - Slk 9.6 To 11.24
RRG110 RRG110 Lancefield Diversion Road; 0.00 to 3.05slk; PN: 21114800
RRG009 RRG009 Bandya Road; 7.50 to 15.00slk; PN: 21114801
RRG070 RRG070 Old Laverton Road; 6.00 to 27.00slk; PN: 21114802
RRG003 RRG003 Laverton Mount Margaret Road; 4.20 to 9.60slk; PN: 21114808
4120153 ROADC - Formed; Regional Road Group Funded 0 0 0
4120157 ROADC - Sealed; Black Spot Funded 0 0 0
4120158 ROADC - Gravel; Black Spot Funded 0 0 (506,100)
RBSGC32 Gum Creek Crossing Construction - 32.0 slk 0 (579,444)
RBS009 RBS009 Bandya Road 36.5 SLK; PN: 21114615 0
4120159 ROADC - Formed; Black Spot Funded 0 0 0
4120165 ROADC - Gravel; Other Grant Funding 0 0 0
RAR087 RAR087 Great Central Road; RAAR No. 8520; PN 21100784; Carry Over 0
RAR009 RAR009 Bandya-Mulga Queen Road; RAAR No. 8380; PN 21100782 0
RAR070 RAR070 Old Laverton Road; RAAR No. 8390; PN 21100783 0
4120171 ROADC - Drainage 0 0 0
4120172 ROADC - Footpaths (50,000) 0 (18,000)
FC060 Hawks Place Footpath (50,000) (3,170)
4120173 ROADC - Infrastructure Other 0 0 0
IO330 IO330 Wash-down Bay 0
IO326 IO326 Cemetery Carpark 0
IO329 IO329 Depot Facility; New Electrical Connection; 4 Alderstone Street 0
4120181 ROADC - Transfers To Reserve 0 (250,891) 0
(2,439,985) (1,395,569) (1,656,468)
CAPITAL REVENUE
5120181 ROADC - Transfers From Reserve 0 0 0
0 0 0
TOTAL Transport - Construction 0 (2,439,985) 0 (1,395,569) 0 (1,656,468)
Page 79
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
TRANSPORT - MAINTENANCE
OPERATING EXPENDITURE
4120162 ROADC - Gravel; Flood Damage 0 0 0
4120163 ROADC - Formed; Flood Damage 0 0 0
2120201 ROADM - Gravel; Flood Damage (2,000,000)
RFD21087 Great Central Road Flood Damage (2,000,000)
2120211 ROADM - Road Maintenance; Sealed (53,000) (60,147) (315,554)
Various Road Maintenance as per Program
2120212 ROADM - Road Maintenance; Gravel (879,693) (78,877) (1,203,430)
Various Road Maintenance as per Program
RM987 Gravel Resheeting (Gruyere) - Great Central Road 0
RM074 RM074 - Laverton Bypass - Maintenance Total (2,220)
Resource Location; Water & Gravel Supply
RM087RM087 Great Central Road Maintenance - Includes Installation of distance markers & Grid/s on Great Central Road **
(496,712)
RM003 RM003 - Laverton - Mount Margaret Road - Maintenance Total (1,859)
RM005 RM005 - Merolia Road - Maintenance Total (40,622)
RM006 RM006 - Mt Weld Road - Maintenance Total (26,845)
RM007 RM007 - White Cliffs Road - Maintenance Total (33,475)
RM008 RM008 - Erlistoun Road - Maintenance Total (12,393)
RM009 RM009 - Bandya Road - Maintenance Total (178,870)
RM019 RM019 - Mt Margaret - Mt Weld - Maintenance Total (2,194)
RM021 RM021 - Neale Junction Road - Maintenance Total (11,019)
RM027 RM027 - Lake Wells Road - Maintenance Total (29,236)
RM040 RM040 - Connie Sue Road - Maintenance Total (1,334)
RM055 RM055 - Prenti Downs Road - Maintenance Total (6,119)
RM070 RM070 - Old Laverton Road - Maintenance Total (49,819)
2120213 ROADM - Road Maintenance; Formed (47,000) (44,412) (32,000)
2120214 ROADM - Footpath Maintenance (2,500) 0 (5,600)
Various Maintenance as per Program
W335 W335 Wongatha Path (2,500) 0
2120215 ROADM - Drainage Works 0 0 0
2120216 ROADM - Street Trees & Watering (4,640) 0 (8,740)
Various Maintenance as per Program
W324 W324 Street Tree Maint - Purchase of Plants (4,640) (1,763)
2120217 ROADM - Maintenance; Town Streets (40,500) 0 (34,550)
W328 W328 Beria Road Information Bay (15,200) (20,350)
W325 Verge Maintenance (25,300) (7,842)
2120218 ROADM - Signage - Roadworks & Safety Signage (10,000) 0 (5,000)
W355 Road Signage - Roadworks & Safety Signage (10,000) (7,184)
2120234 ROADM - Street Lighting (48,000) (36,132) (46,650)
2120265 ROADM - Road Maintenance/Operations (53,570) 0 (52,520)
W329 Depot Facility; Site (39,150) (44,727)
W330 Depot Wash Down Facility (10,020) (3,687)
W338 Depot Fuel Facilities (4,400) (2,976)
2120286 ROADM - Workshop/Depot Expensed Equipment (10,000) 0 (10,000)
2120287 ROADM - Other Expenses 0 (89) (10,000)
OHS - PPE 0
2120288 ROADM - Depot Building Operations (63,150) (0) (57,250)
BO002 BO002 Depot Workshop (33,650) (38,211)
BO003 BO003 Depot Machinery Shed (6,950) (1,332)
BO004 BO004 Depot Foreman's Office (19,550) (11,632)
BO005 BO005 Depot Vehicle Garage (3,000) (1,206)
2120289 ROADM - Depot Building Maintenance (13,800) 0 (54,300)
BM002 BM002 Depot Workshop (5,700) (20,566)
Includes new gates/doors 0
BM003 BM003 Depot Machinery Shed (3,200) (572)
BM004 BM004 Depot Foreman's Office (2,700) (942)
BM005 BM005 Depot Vehicle Garage (2,200) (552)
BM338 BM338 Depot Facility; Fence/Gate 0 0
2120292 ROADM - Depreciation - Roads, Bridges & Depots (2,022,150) (1,848,405) (1,748,800)
2120298 ROADM - Staff Housing Costs Allocated 0 (2,846) (3,283)
2120299 ROADM - Administration Allocated (13,316) (10,601) (13,536)
(5,261,319) (3,137,769) (3,601,213)
Page 80
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
OPERATING INCOME
3120200 ROADM - Street Lighting Subsidy 0 0 0
3120201 ROADM - Road Contribution Income 61,000 61,000 61,000
Gruyere Mines - Annual Contribution as per Agreement 61,000
3120210 ROADM - Direct Road Grant (MRWA) 200,000 214,010 180,000
3120130 ROADM - Other Grants - Flood Damage 2,000,000 917,115 917,000
Great Central Road - 2021 Flood
3120220 ROADM - Sale of Scrap 0 0 0
3120235 ROADM - Other Income 0 0 0
2,261,000 1,192,125 1,158,000
TOTAL Transport - Maintenance 2,261,000 (3,261,319) 1,192,125 (3,137,769) 1,158,000 (3,601,213)
Page 81
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
TRANSPORT - ROAD PLANT PURCHASES
OPERATING EXPENDITURE
2120391 PLANT - Loss on Disposal of Assets (152,000) (12,945) (63,000)
2120386 PLANT - Expensed Minor Asset Purchases 0 (11,579) (63,100)
(152,000) (24,525) (126,100)
OPERATING REVENUE
3120380 PLANT - Other Income 0 83 0
3120390 PLANT - Profit on Disposal of Assets 30,000 0 0
30,000 83 0
TOTAL Transport - Road Plant Purchases 30,000 (152,000) 83 (24,525) 0 (126,100)
TRANSPORT - ROAD PLANT PURCHASES
CAPITAL EXPENDITURE
4120330 PLANT - Plant & Equipment; Capital (700,000) 0 (542,200)
PE601 Construction Grader (currently P303 - JD) - Includes Blade Controller (470,000) 0
PE201 Toyota Workmate (80,000)
PE202 Street Sweeper (150,000)
4120381 PLANT - Transfers To Reserve (65,000) 0 0
(765,000) (122,119) (542,200)
CAPITAL REVENUE
5120350 PLANT - Proceeds on Disposal of Assets 370,000 37,000 100,000
P303 - JD Construction Grader 60,000
P369 - Komatsu Construction Grader 150,000
Sale of EMTS Landcruiser 75,000
Sale of Surplus Vehicles - Utilities 50,000
Sale of LC Utility - LA 53 35,000
5120351 PLANT - Realisation on Disposal of Assets (370,000) (37,000) (100,000)
5120381 PLANT - Transfers from Reserve 0 0 40,210
0 0 40,210
TOTAL Transport - Road Plant Purchases 0 (765,000) 0 (122,119) 40,210 (542,200)
Page 82
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
TRANSPORT - AERODROMES
OPERATING EXPENDITURE
2120400 AERO - Employee Costs - Wages; Salaries; Superannuation 0 0 0
2120402 AERO - Employee Costs - Allowances; WC & FBT 0 0 0
2120404 AERO - Employee Costs - Training & Development; Conferences 0 (15,314) 0
2120406 AERO - Employee Costs - Other 0 0 0
2120441 AERO - Subscriptions & Memberships 0 (2,087) (1,500)
2120452 AERO - Consultants (360,000) (69,575) (15,000)
AMS Airport Management Contract
Consultant to prepare report & plan/topographical - Laverton Airport
ATI & ETI Inspections & Improvements
2120458 AERO - Collection Costs; Landing Fees 0 (14,853) (15,000)
2120460 AERO - Refuelling Facility 0 (191,860) (200,000)
2120465 AERO - Airstrip & Grounds Maintenance/Operations (32,420) 0 (63,800)
W320 W320 Airport (17,000) (88,045)
Includes Reticulation
W339 W339 Airport Runway (13,900) (39,982)
W340 W340 Airport Fuel Facilities (1,520) (24,982)
2120484 AERO - Audit Fees 0 0
2120486 AERO - Expensed Minor Asset Purchases 0 0
2120487 AERO - Other Expenses (20,000) 0 0
Contingency for repairs/replacement as agreed with AMS
2120488 AERO - Building Operations (27,800) 0 (21,800)
BO039 BO039 Airport Terminal Building (10,600) (6,031)
BO040 BO040 Airport Toilet Facilities (17,200) (21,068)
2120489 AERO - Building Maintenance (42,700) 0 (9,700)
BM039 BM039 Airport Terminal Building (37,400) (22,001)
Includes Shade Sales & Modular Building Hire
BM040 BM040 Airport Toilet Facilities (5,300) (55)
2120492 AERO - Depreciation 0 (138,493) (134,200)
2120498 AERO - Staff Housing Costs Allocated 0 (2,846) (3,283)
2120499 AERO - Administration Allocated (13,316) (10,601) (13,536)
(496,236) (647,793) (477,819)
OPERATING REVENUE
3120400 AERO - Contributions & Donations 15,000 46,603 150,000
Contribution to Shade Sails & Modular Building 15,000
3120410 AERO - Grants 0 17,619 150,000
3120420 AERO - Airport Landing Fees & Charges 270,000 274,529 200,000
3120430 AERO - Sale of Aviation Fuel 0 193,516 200,000
285,000 532,267 700,000
TOTAL Transport - Aerodromes 285,000 (496,236) 532,267 (647,793) 700,000 (477,819)
TRANSPORT - AERODROMES
CAPITAL EXPENDITURE
4120430 AERO - Plant & Equipment; Capital 0 0 0
PE508 P508 Runway Sweeper 0
4120480 AERO - Infrastructure Other (500,880) 0 (300,480)
IO951 Airport Runway Turning Nodes (350,000) 0
IO952 Airport Taxiway & Parking Reseal (150,880)
IO901 Airport Apron Expansion & Additional Taxi-Way 0 (13,340)
4120481 AERO - Transfer to Reserves 0 (58,744) (14,000)
(500,880) (72,084) (314,480)
CAPITAL REVENUE
5120481 AERO - Transfers From Reserve 0 0 0
0 0 0
TOTAL Transport - Aerodromes 0 (500,880) 0 (72,084) 0 (314,480)
Page 83
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
TRANSPORT - TRAFFIC CONTROL (VEHICLE LICENSING)
OPERATING EXPENDITURE
2120500 LICENSING - Employee Costs - Wages; Salaries; Superannuation (75,010) (70,911) (66,031)
2120502 LICENSING - Employee Costs - Allowances; WC & FBT 0 0 0
2120504 LICENSING - Employee Costs - Training & Development (5,000) 0 (5,000)
2120506 LICENSING - Employee Costs - Other 0 0 0
2120598 LICENSING - Staff Housing Costs Allocated (3,567) (2,846) (3,283)
2120599 LICENSING - Administration Allocated (21,397) (17,034) (21,751)
(104,974) (90,791) (96,065)
OPERATING REVENUE
3120501 LICENSING - Reimbursements 5,000 0 5,000
3120502 LICENSING - Transport Licensing Commission 5,000 8,243 10,000
3120535 LICENSING - Other Income Relating to Licensing 0 36 0
10,000 8,279 15,000
TOTAL Transport - Licensing 10,000 (104,974) 8,279 (90,791) 15,000 (96,065)
TRANSPORT - TRAFFIC CONTROL (VEHICLE LICENSING)
CAPITAL EXPENDITURE
4120581 LICENSING - Transfer to Reserves 0 0 0
0 0 0
CAPITAL REVENUE
5120581 LICENSING - Transfers From Reserve 0 0 0
0 0 0 0 0 0
TOTAL Transport - Licensing 0 0 0 0 0 0
TOTAL TRANSPORT 3,889,770 (9,720,394) 3,253,804 (5,490,649) 3,217,380 (6,814,345)
Page 84
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
ECONOMIC SERVICES - ECONOMIC DEVELOPMENT
OPERATING EXPENDITURE
2130100 ECON DEV - Employee Costs - Wages; Salaries; Superannuation 0 0 0
2130102 ECON DEV - Employee Costs - Allowances; WC & FBT 0 0 0
2130104 ECON DEV - Employee Costs - Training & Development; Conferences 0 0 0
2130106 ECON DEV - Employee Costs - Other 0 0 0
2130110 ECON DEV - Motor Vehicle Expenses 0 0 0
2130115 ECON DEV - Printing & Stationery 0 0 0
2130130 ECON DEV - Insurance 0 0 0
2130140 ECON DEV - Advertising & Promotions (1,500) 0 0
Regional Directory
2130152 ECON DEV - Consultants 0 0 (10,000)
2130170 ECON DEV - Loan Interest Repayments (7,465) (10,538) (13,000)
Loan Interest & Fees - Loan #80 - Main Street Underground Power (7,465)
2130186 ECON DEV - Expensed Minor Asset Purchases 0 0 0
2130187 ECON DEV - Other Expenses (5,000) 0 (1,000)
ED002 Community Loan Scheme 0
ED001 Council Land Development (5,000) (520)
2130188 ECON DEV - Building Operations (8,500) 0 (11,600)
BO035 BO035 Centrelink Building; Operations (8,500) (3,696)
2130189 ECON DEV - Building Maintenance (6,300) 0 (8,900)
BM035 BM035 Centrelink Building; Maintenance (6,300) (1,639)
2130192 ECON DEV - Depreciation (43,330) (39,740) (141,500)
2130198 ECON DEV - Staff Housing Costs Allocated (3,567) (2,846) (3,283)
2130199 ECON DEV - Administration Allocated (13,316) (10,601) (13,536)
(88,978) (69,580) (202,819)
OPERATING REVENUE
3130101 ECON DEV - Reimbursements 0 0 0
3130110 ECON DEV - Grants 0 0 0
3130145 ECON DEV - Other Income 40,000 40,799 40,000
Commercial Properties - Centrelink Building 40,000
40,000 40,799 40,000
TOTAL Economic Services - Economic Development 40,000 (88,978) 40,799 (69,580) 40,000 (202,819)
ECONOMIC SERVICES - ECONOMIC DEVELOPMENT
CAPITAL EXPENDITURE
4130109 ECON DEV - Land; Capital 0 0 0
4130110 ECON DEV - Building; Capital 0 0 0
4130180 ECON DEV - Infrastructure Other 0 0 (75,000)
IO310 IO310 Elevated Water Tank/Tower; Lookout; Carryover 0 0
4130181 ECON DEV - Transfer to Reserves 0 (6,215) 0
4130182 ECON DEV - Loan Principal Repayments (82,268) (79,089) (79,089)
Loan 80; Main Street Project (82,268)
(82,268) (85,304) (154,089)
CAPITAL REVENUE
5130150 ECON DEV - Proceeds on Disposal of Assets 0 0
5130151 ECON DEV - Realisation on Disposal of Assets 0 0 0
5130155 ECON DEV - New Loan Borrowings 0 0 0
5130181 ECON DEV - Transfer from Reserves 0 0 75,000
0 0 75,000
TOTAL Economic Services - Economic Development 0 (82,268) 0 (85,304) 75,000 (154,089)
Page 85
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
ECONOMIC SERVICES - TOURISM & AREA PROMOTION
OPERATING EXPENDITURE
2130200 TOURISM - Employee Costs - Wages; Salaries; Superannuation 0 0 0
2130202 TOURISM - Employee Costs - Allowances; WC & FBT 0 0 0
2130204 TOURISM - Employee Costs - Training & Development; Conferences 0 0 0
2130206 TOURISM - Employee Costs - Other 0 0 0
2130211 TOURISM - Visitor Centre Contribution 0 0 0
2130215 TOURISM - Printing & Stationery (4,000) (3,322) (4,000)
2130216 TOURISM - Postage & Freight (500) 0 (500)
2130240 TOURISM - Advertising & Area Promotion (31,000) (17,940) (63,330)
1 Man, 1 Bike 10,000
One Road - Great Australian Road Trips 11,000
Other Print Media 10,000
2130241 TOURISM - Subscriptions & Memberships (25,000) (36,500) (26,000)
OHDC Membership
2130242 TOURISM - Festivals & Events (70,560) 0 (18,220)
Laverton Celebrations
V600 Anzac Day (3,350) (2,045)
V601 Australia Day (1,890) (18,978)
V602 Christmas Street Party (1,520) (1,251)
V603 Clean Up Australia Day (3,500) (977)
V604 Laverfest Markets (50,000) 0
V605 Laverfest Ball 0 0
V606 Laverton Races (3,000) (1,818)
V607 NAIDOC Week (1,000) (856)
V608 Remembrance Day (300) (145)
V609 Other Festivals & Events (6,000) (7,233)
2130252 TOURISM - Consultants (14,000) 0 (14,000)
Community Engagement - Tourism Plan
Consultation & Implementation - Trails Plan
2130286 TOURISM - Expensed Minor Asset Purchases (5,000) 0 (5,000)
2130288 TOURISM - Sundry Maintenance/Operations (16,080) (64) (1,680)
W337 Crane Entry Statement (16,080)
2130287 TOURISM - Other Expenses 0 0 0
2130298 TOURISM - Staff Housing Costs Allocated (7,140) (5,694) (6,567)
2130299 TOURISM - Administration Allocated (48,541) (38,643) (49,344)
(221,821) (135,465) (188,641)
OPERATING REVENUE
3130201 TOURISM - Reimbursements 0 3,263 0
3130210 TOURISM - Grants 0 92,506 114,000
Consultants
Entry Statements
3130235 TOURISM - Other Income Relating to Tourism & Area Promotion 2,000 1,091 0
Ticket Sales - Laverfest Ball
Contributions/Sponsorship - Laverfest Markets
2,000 96,859 114,000
TOTAL Economic Services - Tourism & Area Promotion 2,000 (221,821) 96,859 (135,465) 114,000 (188,641)
ECONOMIC SERVICES - TOURISM & AREA PROMOTION
CAPITAL EXPENDITURE
4130280 TOURISM - Infrastructure Other 0 0 (100,000)
IO403 Entry Statement Infrastructure & Garden - Beria Drive 0 (71,440)
4130281 TOURISM - Transfers to Reserve 0 0 0
0 (71,440) (100,000)
CAPITAL REVENUE
5130281 TOURISM - Transfer From Reserve 0 0 0
0 0 0 0 0 0
TOTAL Economic Services - Tourism & Area Promotion 0 0 0 (71,440) 0 (100,000)
Page 86
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
ECONOMIC SERVICES - HERITAGE DEVELOPMENT & MAINTENANCE
OPERATING EXPENDITURE
2130300 HERITAGE - Employee Costs - Wages; Salaries; Superannuation (11,020) (11,812) (10,720)
2130302 HERITAGE - Employee Costs - Allowances; WC & FBT (550) (509) (550)
2130304 HERITAGE - Employee Costs - Training & Development; Conferences 0 0 0
2130306 HERITAGE - Employee Costs - Other 0 0 0
2130340 HERITAGE - Advertising & Promotion 0 0 0
2130341 HERITAGE - Subscriptions & Memberships (290) 0 (275)
2130352 HERITAGE - Consultants (5,000) 0 0
2130365 HERITAGE - Maintenance/Operations (19,700) 0 (25,500)
W331 W331 Windarra Heritage Trail (5,000) 0
W332 W332 Golden Quest Discovery Trail (10,000) 0
W333 W333 History Walk (4,700) 0
2130386 HERITAGE - Expensed Minor Asset Purchases (20,000) (5,182) (20,000)
Laverton History Book
Heritage Collection
2130387 HERITAGE - Other Expenses 0 0 0
2130388 HERITAGE - Building Operations (20,600) (0) (27,100)
BO044 BO044 Old Police Complex (13,500) (10,505)
BO041 BO041 Old Court House (currently Men's Shed) (3,500) (1,614)
BO043 BO043 Coach House 0 (21,733)
BO042 BO042 Mt Morgan Municipal Chambers (3,150) (1,108)
BO045 Old Gaol; Museum; 14 Erlistoun Street - Operating (450) (220)
2130389 HERITAGE - Building Maintenance (8,000) 0 (14,100)
BM044 BM044 Old Police Complex (2,200) (195)
BM041 BM041 Old Court House (currently Men's Shed) (3,200) (369)
BM043 BM043 Coach House 0 (719)
BM042 BM042 Mt Morgan Municipal Chambers (500) 0
BM045 Old Gaol; Museum; 14 Erlistoun Street - Maintenance (2,100) 0
2130392 HERITAGE - Depreciation (17,600) (16,140) (6,000)
2130398 HERITAGE - Staff Housing Costs Allocated (3,567) (2,846) (3,283)
2130399 HERITAGE - Administration Allocated (13,316) (10,601) (13,536)
(119,643) (83,552) (121,064)
OPERATING REVENUE
3130310 HERITAGE - Grants 3,528 272,576 168,000
Coach House Remedial Works - RLCIP Balance
3130335 HERITAGE - Other Income 100 700 0
Insurance Claim; Old Police Complex; Offsets GL: BC044
3,628 273,276 168,000
TOTAL HERITAGE & DEVELOPMENT; OPERATING 3,628 (119,643) 273,276 (83,552) 168,000 (121,064)
ECONOMIC SERVICES - HERITAGE DEVELOPMENT & MAINTENANCE
CAPITAL EXPENDITURE
4130310 HERITAGE - Building; Capital (83,528) 0 (180,000)
BC043 BC043 Coach House Restoration; Carryover (3,528) (251,852)
BC044 BC044 Old Police Station; Restoration Works; (80,000) 0
4130320 HERITAGE - Furniture & Fittings; Capital 0 0 0
4130380 HERITAGE - Infrastructure Other 0 0 (80,000)
IO407 Coach House Solar Project 0 (20,725)
4130381 HERITAGE - Transfers to Reserve 0 0
(83,528) (272,577) (260,000)
CAPITAL REVENUE
5130381 HERITAGE - Transfer From Reserve 80,000 (145,000) 0
80,000 (145,000) 0
TOTAL HERITAGE & DEVELOPMENT; CAPITAL 80,000 (83,528) (145,000) (272,577) 0 (260,000)
Page 87
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
ECONOMIC SERVICES - THE GREAT BEYOND VISITOR CENTRE
OPERATING EXPENDITURE
2130400 GREAT BEYOND - Employee Costs - Wages; Salaries; Superannuation (274,855) (250,542) (280,732)
2130402 GREAT BEYOND - Employee Costs - Allowances; WC & FBT (9,000) (8,326) (9,000)
Allowances
WC Insurance Premiums
2130404 GREAT BEYOND - Employee Costs - Training & Development; Conferences (1,000) (1,257) (1,000)
2130406 GREAT BEYOND - Employee Costs - Other (1,200) (773) (1,200)
2130415 GREAT BEYOND - Printing & Stationery (1,000) (1,266) (500)
2130422 GREAT BEYOND - Security 0 (336) (8,000)
2130439 GREAT BEYOND - Voucher Redemption (1,000) (1,507) (50)
2130440 GREAT BEYOND - Advertising & Promotion (5,000) (4,048) (10,525)
2130441 GREAT BEYOND - Subscriptions & Memberships (1,500) (1,207) (1,650)
2130452 GREAT BEYOND - Consultants 0 (2,870) 0
2130465 GREAT BEYOND - Maintenance/Operations 0 0 0
W307 Gardens & Surrounds - Sch. 11
2130470 GREAT BEYOND - Loan Interest Repayments (15,510) (9,917) (16,000)
Loan 84 - GBVC Expansion (15,510)
2130485 GREAT BEYOND - Expensed Minor Asset Purchases (5,000) (2,478) (2,400)
Sundry Minor Equipment
2130486 GREAT BEYOND - Cafe Consumables (50,000) (52,185) (40,000)
Café Costs; Purchase of coffee, milk, general supplies for resale
2130487 GREAT BEYOND - Other Expenses (52,000) (48,034) (40,000)
Souvenirs; Gift Shop
Gold Rush Tours
Merchandise; Gift Shop
GB Books; CDs & Videos
GB T-Shirts & Clothing
GB Signage
GB Maps & Map Books
Includes provision for Reopening of GBVC
2130488 GREAT BEYOND - Building Operations (54,100) (0) (29,350)
BO006 BO006 Visitor Centre & Exhibition Hall (44,500) (13,748)
BO007 BO007 Great Beyond Toilets (9,600) (493)
2130489 GREAT BEYOND - Building Maintenance (14,400) 0 (14,300)
BM006 Visitor Centre & Exhibition Hall (11,200) (15,476)
BM007 Great Beyond Toilets (3,200) 0
2130492 GREAT BEYOND - Depreciation (36,000) (24,580) (15,500)
2130498 GREAT BEYOND - Staff Housing Costs Allocated (42,690) (10,070) (11,615)
2130499 GREAT BEYOND - Administration Allocated (24,388) (19,415) (24,791)
(588,643) (468,530) (506,613)
OPERATING REVENUE
3130400 GREAT BEYOND - Contributions & Donations 0 0 0
3130410 GREAT BEYOND - Grants 682,464 611,491 1,293,955
Great Beyond; Stage 2 Expansion; Offset by Job: BC026 ex DPIRD
Note - Includes DPIRD Grant- 2019/2020 & 2020/2021 C/FWD
3130420 GREAT BEYOND - Fees & Charges 0 80 1,000
Hall of Fame Entrance Fees
3130435 GREAT BEYOND - Other Income 0 853 1,000
3130437 GREAT BEYOND - Cafe Sales - GST Inc. 90,000 96,565 40,000
3130438 GREAT BEYOND - Cafe Sales - GST Free 0 1,763 1,000
3130439 GREAT BEYOND - Merchandise Sales 60,000 54,857 28,000
3130441 GREAT BEYOND - Gold Rush Tours 15,000 16,600 12,000
3130442 Great Beyond Suspense 0 29 0
3130443 GREAT BEYOND - Voucher Sales 1,000 2,614 200
848,464 784,852 1,377,155
TOTAL Economic Services - Great Beyond 848,464 (588,643) 784,852 (468,530) 1,377,155 (506,613)
Page 88
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
ECONOMIC SERVICES - THE GREAT BEYOND VISITOR CENTRE
CAPITAL EXPENDITURE
4130410 GREAT BEYOND - Building; Capital (1,384,928) 0 (2,600,000)
BC026 Great Beyond Expansion (1,384,928) (1,229,028)
Balance of Construction/Expansion Project
BC006 BC006 Great Beyond; Stage 2 Expansion; Offset by GL: 3130410 0
BC016 Great Beyond Visitors Centre Lighting & Building Improvements 0
4130420 GREAT BEYOND - Furniture & Fittings; Capital (38,000) 0 0
FF006 Furnishings, Fixtures & Fittings - Explorers Hall Of Fame (38,000) 0
4130481 GREAT BEYOND - Transfers to Reserve 0 0 0
4130482 GREAT BEYOND - Loan Principal Repayments (124,261) (61,612) (58,070)
Loan 84 - GBVC Expansion (124,261)
(1,547,189) (1,290,640) (2,658,070)
CAPITAL REVENUE
5130455 GREAT BEYOND - New Loan Borrowings 0 1,300,000 1,300,000
Loan 84 - Great Beyond; Stage 2 Expansion
5130481 GREAT BEYOND - Transfer From Reserve 0 (50,000) 0
0 (50,000) 0
TOTAL Economic Services - Great Beyond 0 (1,547,189) 1,250,000 (1,290,640) 1,300,000 (2,658,070)
Page 89
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
ECONOMIC SERVICES - COMMUNITY RESOURCE CENTRE
OPERATING EXPENDITURE
2130500 CRC - Employee Costs - Wages; Salaries; Superannuation (150,780) (129,560) (141,348)
2130502 CRC - Employee Costs - Allowances; WC & FBT (5,000) (4,626) (5,000)
WC Insurance Premiums
2130504 CRC - Employee Costs - Training & Development; Conferences (8,000) (2,275) (10,000)
2130506 CRC - Employee Costs - Other (3,000) (3,486) (1,000)
2130515 CRC - Printing & Stationery (15,000) (15,969) (15,000)
2130521 CRC - Information Technology (2,000) 0 (5,000)
2130530 CRC - Insurance 0 0 0
2130540 CRC - Advertising & Promotion (2,000) 0 (5,000)
2130541 CRC - Subscriptions & Memberships (3,000) (2,250) (100)
2130586 CRC - Expensed Minor Asset Purchases (1,000) 0 (5,000)
2130587 CRC - Other Expenses (23,000) (455) (39,000)
CRC001 Mining Sponsorship Expenses (4,000) (2,524)
CRC002 Christmas Lights Expenses (2,000) (1,132)
CRC005 SLO3 - Community Activities & Initiatives (1,500) (965)
CRC006 SLO2 - Business & Economic Workshops & Initiatives (1,500) (1,599)
CRC007 Seniors Morning Tea (1,000) (410)
CRC008 Better Beginnings Program (2,000) (803)
CRC009 NAIDOC - CRC Contribution (1,000) 0
CRC010 CRC - Other Expenses General (10,000) (8,718)
2130588 CRC - Building Operations (21,500) 0 (22,900)
BO071 New CRC - Utilities; Cleaning; Insurance (20,500) (5,116)
BO061 BO061 Utilities; Cleaning; Insurance (1,000) (24,214)
CRC Floor Rental - 50/50 split - CRC/Library
2130589 CRC - Building Maintenance (2,000) (118) (2,000)
BM071 New CRC - Building Maintenance (2,000) (5,255)
BM061 BM061 Minor Building Maintenance 0 (5,587)
2130598 CRC - Staff Housing Costs Allocated (3,567) (2,846) (3,283)
2130599 CRC - Administration Allocated (13,316) (10,601) (13,536)
(253,163) (228,508) (268,167)
OPERATING REVENUE
3130500 CRC - Contributions & Donations 4,000 46 6,500
CRC Sponsorship - Programs - Mining Companies
3130502 CRC - Commission (Excl. DoT Licencing) 0 0 0
3130510 CRC - Grants 115,000 126,562 115,000
CRC Support Unit Funding Grant - DPIRD
3130520 CRC - Fees & Charges 0 58 0
3130535 CRC - Other Income 4,000 5,300 8,000
Sturt Pea Advertising
Secretarial/Internet Access
Equipment & Conference Area Hire
General Income
Photo Lab Printing
123,000 131,966 129,500
TOTAL Economic Services - Community Resource Centre 123,000 (253,163) 131,966 (228,508) 129,500 (268,167)
ECONOMIC SERVICES - COMMUNITY RESOURCE CENTRE (CRC)
CAPITAL EXPENDITURE
4130510 CRC - Building; Capital 0 0 0
4130520 CRC - Furniture & Fittings 0 0 0
4130530 CRC - Plant & Equipment; Capital 0 0 0
4130581 CRC - Transfers to Reserve 0 0 0
0 0 0
CAPITAL REVENUE
5130581 CRC - Transfer From Reserve 0 0 0
0 0 0
TOTAL Economic Services - Community Resource Centre 0 0 0 0 0 0
Page 90
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
ECONOMIC SERVICES - BUILDING SERVICES
OPERATING EXPENDITURE
2130642 BUILDING - Contract Building Services (20,000) (13,995) (20,000)
2130652 BUILDING - Consultants 0 0 0
2130699 BUILDING - Administration Allocated 0 0 0
(20,000) (13,995) (20,000)
OPERATING REVENUE
3130602 BUILDING - Commission - BSL & BCITF 100 110 0
3130619 BUILDING - Building License Fees 500 12,686 500
3130620 BUILDING - Fees & Charges 0 0 0
3130621 BUILDING - Private Swimming Pool Inspection Fees 0 0 0
3130635 BUILDING - Other Income 0 0 0
600 12,796 500
TOTAL Economic Services - Building Services 600 (20,000) 12,796 (13,995) 500 (20,000)
ECONOMIC SERVICES - BUILDING SERVICES
CAPITAL EXPENDITURE
4130681 BUILDING - Transfers to Reserve 0 0 0
0 0 0
CAPITAL REVENUE
5130650 BUILDING - Proceeds on Disposal of Assets 0 0 0
5130681 BUILDING - Transfer From Reserve 0 0 0
0 0 0
TOTAL Economic Services - Building Services 0 0 0 0 0 0
Page 91
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
ECONOMIC SERVICES - RURAL SERVICES
OPERATING EXPENDITURE
2130735 RURAL - Noxious Weed Control (19,450) 0 (26,300)
W351 Weed Control; Shire Staff (9,450) 0
W352 Regional Cactus & Feral Animal Control (10,000) 0
Subject to Council Consideration
2130765 RURAL - Standpipe Maintenance/Operations 0 0 (1,500)
2130787 RURAL - Other Expenditure 0 0 0
2130798 RURAL - Staff Housing Costs Allocated 0 0 0
2130799 RURAL - Administration Allocated (13,316) (10,601) (13,536)
(32,766) (10,601) (41,336)
OPERATING REVENUE
3130765 RURAL - Standpipe income 0 0 0
3130735 RURAL - Other Income 0 0 0
0 0 0
TOTAL Economic Services - Rural Services 0 (32,766) 0 (10,601) 0 (41,336)
ECONOMIC SERVICES - RURAL SERVICES
CAPITAL EXPENDITURE
4130780 RURAL - Infrastructure Other 0 0 0
4130781 RURAL - Transfer to Reserve 0 0 0
0 0 0
CAPITAL REVENUE
5130781 RURAL - Transfers From Reserve 0 0 0
0 0 0
TOTAL Economic Services - Rural Services 0 0 0 0 0 0
TOTAL ECONOMIC SERVICES 1,097,692 (3,037,999) 2,445,549 (2,730,192) 3,204,155 (4,520,799)
Page 92
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
OTHER PROPERTY & SERVICES - PRIVATE WORKS
OPERATING EXPENDITURE
2140187 PRIVATE - Private Works Expenses (6,400) (29,956) (6,000)
2140190 PRIVATE - Community Bus Expenditure (5,000) (6,011) (2,000)
2140192 PRIVATE - Community Bus Depreciation 0 0 0
2140198 PRIVATE - Staff Housing Costs Allocated (3,567) (2,846) (3,283)
2140199 PRIVATE - Administration Allocated (13,316) (10,601) (13,536)
(28,283) (49,413) (24,819)
OPERATING REVENUE
3140120 PRIVATE - Private Works Income 6,400 29,152 6,000
3140121 PRIVATE - Sale of Fuel 0 0 0
3140122 PRIVATE - Hire of Community Bus 1,000 749 2,000
7,400 29,901 8,000
TOTAL Other Property & Services - Private Works 7,400 (28,283) 29,901 (49,413) 8,000 (24,819)
OTHER PROPERTY & SERVICES - PRIVATE WORKS
CAPITAL EXPENDITURE
5140181 PRIVATE - Transfers From Reserve 0 0 0
0 0 0
CAPITAL REVENUE
4140181 PRIVATE - Transfer to Reserve 0 0 0
0 0 0
TOTAL Other Property & Services - Private Works 0 0 0 0 0 0
Page 93
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
OTHER PROPERTY & SERVICES - PUBLIC WORKS OVERHEADS
OPERATING EXPENDITURE
2140200 PWOH - Employee Costs - Wages; Salaries; Superannuation (339,530) (507,680) (486,005)
2140202 PWOH - Employee Costs - Allowances; WC & FBT (50,000) (40,819) (47,000)
WC Insurance Premiums (40,000)
FBT (10,000)
2140204 PWOH - Employee Costs - Training & Development; Conferences (25,000) (54,955) (33,500)
2140206 PWOH - Employee Costs - Other (Excl. WC Premiums) (15,000) (17,052) (15,000)
Includes Pre-Employment Medicals, Prot. Clothing, Vaccs, etc. 0 0 0
2140210 PWOH - Motor Vehicle Expenses (12,000) (26,388) (25,000)
2140215 PWOH - Printing & Stationery (5,000) (4,244) (6,000)
2140221 PWOH - Information Technology (10,000) (22,517) (25,000)
Includes New Phones (Satellite & Trace Tracker) & AutoCAD 3D Civil
2140223 PWOH - Personal Leave (45,485) (34,358) (48,896)
2140224 PWOH - Annual Leave (86,420) (75,376) (92,903)
2140225 PWOH - Public Holidays (43,665) (36,141) (46,783)
2140226 PWOH - Long Service Leave (10,000) (13,064) (10,000)
2140227 PWOH - RDOs 0 0 0
2140228 PWOH - Supervision 0 0 0
2140229 PWOH - Insurances (Except Workers Comp) 0 0 (1,150)
2140230 PWOH - OHS & Toolbox Meetings (23,650) (1,247) (25,426)
2140240 PWOH - Advertising & Promotion (2,500) (245) (1,000)
2140261 PWOH - Engineering & Technical Support (100,000) (7,459) 0
Includes Consultants for Road Asset Reval. & Fuel Tax Credits
2140265 PWOH - Maintenance/Operations 0 0 0
2140285 PWOH - Legal Expenses 0 0 0
2140286 PWOH - Expensed Minor Asset Purchases (5,000) (688) (5,300)
2140287 PWOH - Other Expenses (2,000) (2,682) (5,000)
2140290 PWOH - Expendable Tools (2,000) (2,325) (2,000)
2140291 PWOH - Loss on Disposal of Assets 0 0 (2,000)
2140292 PWOH - Depreciation 0 0 0
2140293 PWOH - Less - Allocated to Works (PWOs) 1,321,163 1,166,115 1,318,268
2140298 PWOH - Staff Housing Costs Allocated (60,659) (48,401) (55,824)
2140299 PWOH - Administration Allocated (483,254) (384,711) (491,243)
0 (114,235) (106,762)
OPERATING REVENUE
3140200 PWOH - Long Service Leave Recoup 0 0 0
3140201 PWOH - Other Reimbursements 100 6,643 0
3140290 PWOH - Profit on Disposal of Assets 0 0 0
100 6,643 0
TOTAL Other Property & Services - Public Works Overheads 100 0 6,643 (114,235) 0 (106,762)
OTHER PROPERTY & SERVICES - PUBLIC WORKS OVERHEADS
CAPITAL EXPENDITURE
4140230 PWOH - Plant & Equipment; Capital 0 0 (70,000)
PE702 Toyota Landcruiser 200 Series - EMTS 0 (91,605)
4140281 PWOH - Transfer to Reserve 0 0 0
0 (91,605) (70,000)
CAPITAL REVENUE
5140250 PWOH - Proceeds on Disposal of Assets 0 67,273 45,000
5140251 PWOH - Realisation on Disposal of Assets 0 0 (45,000)
5140281 PWOH - Transfers From Reserve 0 0 0
0 67,273 0
TOTAL Other Property & Services - Public Works Overheads 0 0 67,273 (91,605) 0 (70,000)
Page 94
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
OTHER PROPERTY & SERVICES - PLANT OPERATION COSTS
OPERATING EXPENDITURE
2140300 POC - Internal Plant Repairs - Wages & O/Head (210,640) (213,440) (262,384)
2140311 POC - External Parts & Repairs (180,000) (234,293) (180,000)
2140312 POC - Fuels & Oils (300,000) (174,207) (350,000)
2140313 POC - Tyres & Tubes (30,000) (8,275) (30,000)
2140314 POC - Contract Mechanic (150,000) (76,369)
2140316 POC - Licences/Registrations (15,000) (11,191) (15,000)
2140317 POC - Insurance (40,700) (39,943) (35,000)
2140318 POC - Expendable Tools/Consumables (10,000) (13,808) (10,000)
POC - Maintenance/Operations
POC - Expenses Minor Asset Purchases
2140392 POC - Depreciation 0 0 0
2140394 POC - LESS Plant Operation Costs Allocated to Works 936,340 853,565 944,859
0 82,038 62,475
OPERATING REVENUE
3140301 POC - Reimbursements 0 0 0
3140310 POC - Fuel Tax Credits Grant Scheme 100,000 85,159 75,000
100,000 85,159 75,000
TOTAL Other Property & Services - Plant Operating Costs 100,000 0 85,159 82,038 75,000 62,475
OTHER PROPERTY & SERVICES - PLANT OPERATING COSTS
CAPITAL EXPENDITURE
0 0
CAPITAL REVENUE
0 0
TOTAL Other Property & Services - Plant Operating Costs 0 0 0 0
Page 95
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
OTHER PROPERTY & SERVICES - GENERAL ADMINISTRATION OVERHEADS
OPERATING EXPENDITURE
2140400 ADMIN - Employee Costs - Wages; Salaries; Superannuation (983,190) (965,034) (1,024,110)
2140402 ADMIN - Employee Costs - Allowances; WC & FBT (50,000) (42,168) (80,000)
WC Insurance Premiums (35,000)
FBT (15,000)
2140404 ADMIN - Employee Costs - Training & Development; Conferences (20,000) (20,896) (20,000)
2140406 ADMIN - Employee Costs - Other (50,000) (73,059) (50,000)
2140410 ADMIN - Motor Vehicle Expenses (20,000) (10,278) (25,000)
2140415 ADMIN - Printing & Stationery (15,000) (18,079) (15,000)
2140416 ADMIN - Postage & Freight (1,500) (2,558) (1,500)
2140421 ADMIN - Information Technology (85,000) (77,869) (85,000)
Web Site & General IT Support via Psitech (40,000)
IT Vision - Annual Licence Fee & Support (45,000)
2140426 ADMIN - Office Equipment Mtce 0 0 0
2140427 ADMIN - Records Management (2,000) 0 (2,000)
2140430 ADMIN - Insurances (Other than Bld & W/Comp) (59,000) (47,213) (50,000)
2140440 ADMIN - Advertising & Promotion (2,000) (6,566) (2,000)
2140441 ADMIN - Subscriptions & Memberships (20,000) (16,758) (20,000)
2140452 ADMIN - Consultants (125,000) (97,453) (125,000)
Financial Management Services (20,000)
Statutory Compliance; Tender 17/17; Council Cont. - Shared Services (75,000)
Other (25,000)
IR & HR Consultancy (5,000)
2140465 ADMIN - Maintenance/Operations 0 0 0
2140484 ADMIN - Audit Fees (60,000) (53,150) (60,000)
Audit Fees; General (30,000)
Office of Auditor General; Increased Audit Scope; Legislated (30,000)
2140485 ADMIN - Legal Expenses (10,000) (17,457) (10,000)
2140486 ADMIN - Expensed Minor Asset Purchases (20,000) (2,440) (20,000)
Upgrade Various IT Equipment - Laptops & Desktops (20,000)
2140487 ADMIN - Other Expenses (2,500) (664) (3,000)
2140488 ADMIN - Building Operations (75,500) 0 (75,100)
BO001 BO001 Administration; Utilities; Insurance; Cleaning (75,500) (50,019)
2140489 ADMIN - Building Maintenance (14,500) 0 (14,500)
BM001 BM001 Administration Office Maintenance (14,500) (31,718)
2140491 ADMIN - Loss on Disposal of Assets 0 0 (2,000)
2140492 ADMIN - Depreciation (48,500) (44,455) (29,000)
2140498 ADMIN - Admin Staff Housing Costs Allocated (60,659) (56,962) (65,699)
2140499 ADMIN - Administration Overheads Recovered 1,724,349 1,370,419 1,749,909
0 (264,376) (29,000)
Page 96
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
OPERATING REVENUE
3140401 ADMIN - Reimbursements 10,000 73,383 10,000
3140402 ADMIN - Reimbursements (GST Free) 10,000 27,314 10,000
3140420 ADMIN - Fees & Charges 0 0 0
3140435 ADMIN - Other Income 0 20,289 1,000
Other
3140490 ADMIN - Profit on Disposal of Assets 0 24,059 0
20,000 145,046 21,000
TOTAL Other Property & Services - General Administration Overheads 20,000 0 145,046 (264,376) 21,000 (29,000)
OTHER PROPERTY & SERVICES - GENERAL ADMINISTRATION OVERHEADS
CAPITAL EXPENDITURE
4140410 ADMIN - Building; Capital 0 0 0
BC001 Admin Office Building Improvements 0
4140420 ADMIN - Furniture & Fittings; Capital 0 0 0
4140430 ADMIN - Plant & Equipment; Capital 0 (59,579) (60,000)
PE701 Toyota Prado - DCEO 0 (59,579)
PE514 Toyota Landcruiser 200 series GXL 4WD Admin CEO 0
4140481 ADMIN - Transfers To Reserves 0 (150,000) 0
0 (269,157) (60,000)
CAPITAL REVENUE
5140450 ADMIN - Proceeds on Disposal of Assets 0 45,455 45,000
5140451 ADMIN - Realisation on Disposal of Assets 0 (112,727) (45,000)
5140481 ADMIN - Transfers From Reserve 0 0 0
0 (67,273) 0
TOTAL Other Property & Services - General Administration Overheads 0 0 (67,273) (269,157) 0 (60,000)
Page 97
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
OTHER PROPERTY & SERVICES - SALARIES & WAGES
OPERATING EXPENDITURE
2140500 SAL - Gross Salary & Wages (3,325,000) (3,152,986) (3,660,000)
2140501 SAL - Less Salaries & Wages Allocated 3,325,000 3,152,986 3,660,000
2140502 SAL - Salary Sacrifice Superannuation 0 0 0
2140503 SAL - Workers Compensation Expense (5,000) (110,440) (1,000)
2140504 SAL - Unallocated Salaries & Wages 0 0 0
(5,000) (110,440) (1,000)
OPERATING REVENUE
3140501 SAL - Reimbursement - Workers Compensation 5,000 110,440 1,000
3140502 SAL - Reimbursement - Parental Leave 0 9,047 0
0 9,047 0
TOTAL Other Property & Services - Salaries & Wages 5,000 (5,000) 119,487 (110,440) 1,000 (1,000)
Page 98
Revenue Expense Revenue Expense Revenue Expense
2021/2022 Draft Annual Budget
Shire of Laverton - Draft Budget by Function & ActivityFor The Period Ending 30 June 2022
GL / Job Description
2020/2021 Adopted Annual Budget
2020/2021 Actuals
OTHER PROPERTY & SERVICES - UNCLASSIFIED ITEMS
OPERATING EXPENDITURE
2140660 UNCLASS - Unclassified Expenditure 0 0 0
2140661 UNCLASS - Loss on revaluation of assets 0 0 0
0 0 0
OPERATING REVENUE
3140635 UNCLASS - Unclassified Income 0 0 0
0 0 0
TOTAL Other Property & Services - Unclassified 0 0 0 0 0 0
OTHER PROPERTY & SERVICES - UNCLASSIFIED
CAPITAL EXPENDITURE
4140650 UNCLASS - Transfers To Reserve 0 0 0
0 0 0
CAPITAL REVENUE
5140650 UNCLASS - Transfers From Reserve 0 0 0
0 0 0
TOTAL Other Property & Services - Unclassified 0 0 0 0 0 0
OPERATING EXPENDITURE
2140700 Stock on Hand - 1 July 0 0 0
2140701 Stock/Fuel Purchases (250,000) (151,274) (350,000)
2140702 Stock/Fuel issued/allocated 250,000 160,470 350,000
2140703 Stock on Hand - 30 June 0 0 0
0 9,197 0
OPERATING REVENUE
0 0 0
0 0 0 9,197 0 0
TOTAL OTHER PROPERTY & SERVICES 132,500 (33,283) 386,236 (807,992) 105,000 (229,106)
Grand Total 14,634,474 (19,641,967) 15,068,006 (14,336,015) 14,397,355 (17,046,500)
OTHER PROPERTY & SERVICES - MATERIALS/STORES
TOTAL Other Property & Services - Materials/Stores
Page 99