WDRC Annual Report 2012-2013 by Western Downs Regional Council

Annual Report 1 July 2012 to 30 June 2013

Table of Contents Mayorâ&#x20AC;&#x2122;s Foreword

Ceoâ&#x20AC;&#x2122;s Report

Distribution

Feedback

Local Communities - Local Service

About Our Region

Vision

Guiding Principles

Positioning Statement

Your Councillors

Executive Team

Council Meetings

Councillor Expenses Reimbursement Policy

Councillor Conduct Complaints

Administrative Action Complaints

Internal Audit

Registers

Summary of Strategic Activities

SA 1 People and Communities

SA 2 Growth and Opportunity

SA 3 Planning for Liveability

SA 4 Our Environment

SA 5 Utility Services

SA 6 Infrastructure

SA 7 Empowering Our Team

SA 8 Business Systems and Technology

Appendices

1. Councillor Expenses Reimbursement Policy 2. Debt Policy 3. Audited Financial Statements For Period 1 July 2012 to 30 June 2013

Annual Report 1 JULY 2012 TO 30 JUNE 2013

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Mayor’s Foreword

As the Mayor of the Western Downs region, I proudly present the 2012/13 Annual Report documenting how Western Downs Regional Council is implementing its long-term vision for our community. This year Council embarked on the biggest and most intensive local roadworks program the region has ever seen. The program is part of the ongoing regional recovery effort repairing damage caused by the summer 2010/11 floods and those from January and March this year. The Regional Flood Recovery Works program is a “...capturing the benefits $90 million project funded of the significant through the State and Federal Government’s National Disaster resource sector boom, Relief and Recovery Arrangements whilst continuing to grow (NDRRA); with a third of that traditional sectors...” going towards reconstructing more than 45 roads in the Dalby urban area between now and March 2014, dubbed ‘Operation Road Restore’. So that we can meet our tight deadlines, Council’s roadworks crews and contractors are working hard to ensure a high standard of work is completed on time, and to budget. Through Council’s strong partnership with the State and Federal Governments, we successfully gained funding for our community from Royalties for Regions (for roads, water and washdown projects), Category C Recovery Funding, under the joint Federal and State Government-funded National Disaster Relief and Recovery Arrangements (NDRRA) (to assist flood affected residents and businesses). The eventual adoption of the Western Downs Planning Scheme will be one of the most important legacy decisions this term of Council will make. The Scheme will be the first ever region-wide blueprint designed to facilitate and regulate sustainable and safe development at an appropriate level of risk, while ensuring priority infrastructure is planned and provided for. Public consultation on the Draft Planning Scheme will be completed during the 2013/14 financial year. Meanwhile, the shortage of affordable housing continues to pose major challenges throughout the region. Council established the Western

Downs Housing Trust that has put together strategies to develop critical affordable housing across the region aimed at supporting local businesses, community groups and key services workers. The Trust is well advanced in laying the groundwork to rollout its maiden affordable housing projects during the new financial year. Council also adopted its new five-year corporate plan this year. The plan links our community’s needs and expectations as outlined in the Western Downs 2050 Community Plan with Council’s operational activities. It’s our roadmap for managing the growth of our prosperous region while balancing the competing demands of financial, social and environmental sustainability. Aside from progressing the Western Downs Planning Scheme and Western Downs Housing Trust initiatives, the other key challenges in the coming year include delivery of nearly $200 million worth of major capital works projects, including upgrades and new water and waste water treatment plants, washdown bays, waste and recycling centres, aerodromes, Dalby Saleyards, and many more. The overarching challenge for Council remains its ability to strike a balance between capturing the benefits of the significant resource sector boom, whilst continuing to grow traditional sectors such as agriculture and manufacturing, and protecting the lifestyle enjoyed by our local communities. I would like to thank my fellow Councillors, the Chief Executive Officer and Council staff for their dedication as we work together to deliver outcomes that will benefit the whole community well into the future. As ambassadors for the Western Downs, my fellow Councillors and I will continue to provide residents with strong leadership while working to deliver the services our community expects and deserves. I am proud to be a resident of the wonderful Western Downs and look forward to serving our local communities again in the coming year. I encourage you to read this Annual Report and keep up-to-date with how Council is achieving its long-term vision for the region. Cr Ray Brown, Mayor Western Downs Regional Council

Annual Report 1 JULY 2012 TO 30 JUNE 2013

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Ceo’s Report

I am pleased to present a report on the major operational achievements of Council for the 2012/13 financial year. I’d like to start by recognising the retirement of one of our General Managers, Mr Ed Hoffmann. Mr Hoffmann was an integral senior leader throughout the establishment and

“...Last October saw the much anticipated opening of the Bell Bunya Community Centre...”

initial progress of Western Downs Regional Council and oversaw the development challenges of the Western Downs, including the development of the first Western Downs Community Plan. After serving the community for

more than 30 years in senior roles across State and Local Government, Mr Hoffmann’s experience, expertise and drive will be missed at Council and we wish him well in retirement. The Western Downs 2050 Community Plan sets out our community’s needs and aspirations, and Council’s new five-year corporate plan translates this long-term vision for the region into measureable actions. The 2013-2017 Corporate Plan also marks the maturing of Council as it enters its second term of amalgamation. Council’s accelerated Regional Flood Recovery Works program to deliver $90 million of road restoration works across the region to repair the damage from the summer 2010/11 floods is progressing well, with some major adjustments to account for additional damage caused by the January and March 2013 floods. Indeed, the sub-program ‘Operation Road Restore’, which is focused on the Dalby urban area, is on track to be completed by March 2014. Progress on developing the Draft Western Downs Planning Scheme continues as we liaise with the State Government to make amendments before moving to the public notification phase in the next financial year. The Scheme is a major project for the Council to deliver as it will be the first region-wide framework to support sustainable development and future growth of our communities.

The rollout of the Ten Year Water and Sewerage Infrastructure Plan has begun with upgrades to Wandoan’s wastewater and water treatment plants beginning this financial year, and upgrades to Dalby, Miles and Tara plants earmarked to start next financial year. These projects demonstrate Council’s long-term vision to deliver first-class water and wastewater services to ensure our communities can enjoy access to clean, high quality and sustainable supplies well into the future. Last October saw the much anticipated opening of the Bell Bunya Community Centre as the new social and cultural hub for the Bell district. The multi-purpose facility houses a variety of services for locals and visitors including an art gallery, cafe, visitors’ information centre and library. There’s also a respite room, WiFi access, large screen television. I encourage the broader Western Downs community to visit Bell and experience the centre for themselves. The revamped Dalby Aquatic Centre opened last August and has been warmly received by the community. The new indoor 25 metre pool is a welcome addition to the outdoor 50 metre pool, allowing water activities to be enjoyed all year round. The facility’s upgrade has also won industry recognition with Liquid Blu Architects from Brisbane being presented with a regional commendation in the Public Architecture Category of the Australian Institute of Architects 2013 Darling Downs Architectural Awards. The judging panel’s comments say it all: The

aquatic centre is a well executed and playful building that resolves complex flood mitigation constraints while negating the negative stigma commonly associated with the traditional indoor pool. The success of this resolution is clearly evidenced by a phenomenal increase in patronage. The new Dalby Waste and Recycling Centre was opened last November and is an important part of Council's Waste Infrastructure Management Strategy. The facility, which was predominantly funded by the Queensland Government, has been a resounding success by improving patron facilities as well as waste diversion and recycling rates. In fact, the waste diversion and recycling rates are the highest the

Annual Report 1 JULY 2012 TO 30 JUNE 2013

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Western Downs has ever seen. Before the Centre opened approximately five per cent of waste was diverted from landfill, but now the Centre regularly reaches 45 percent of waste diverted from landfill. Also, at the close of the financial year, the Dalby Waste and Recycling Centre was one of three facilities shortlisted for the national Transfer Stations Excellence Award Category in the 5th Australian Landfill and Transfer Station Innovation and Excellence Awards. This industry recognition confirms we're delivering best practice to our community. Aside from continuing to progress the Draft Western Downs Planning Scheme, the challenges in the coming year include ongoing major capital works projects, maintaining financial sustainability, and the continued development of the Advanced Asset Management System. Perhaps one of the most important challenges for Council remains its ability to attract and retain quality people, the lifeblood of our organisation. As one of the largest employers in the region, Council faces increasing competition from the growing resource sector for a skilled and qualified workforce. Initiatives to bolster its position as an employer of choice are part of Council’s long-term strategy to address this issue. I’d like to take this opportunity to thank the Mayor and Councillors for their support and guidance during the year as they settled into the new term of this Council. I’d also like to recognise the outstanding work and dedication of our 700 plus Council staff who continue to serve the community they’re a part of, ensuring the Western Downs continues to be a great place to live, work and play. Phil Berting PSM Chief Executive Officer

Annual Report 1 JULY 2012 TO 30 JUNE 2013

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Distribution Distribution Western Downs Regional Council’s Annual Report is available in hardcopy or electronic format. Printed copies of the report may be obtained for a fee by writing to the Chief Executive Officer, Western Downs Regional Council, PO Box 551, Dalby Qld 4405, or by telephoning Council on 1300 COUNCIL during normal business hours. Alternatively, you can visit Council’s website at www.wdrc.qld.gov.au to download a copy for free. Copies are also distributed to the Department of Local Government and the Queensland State Library.

Feedback In the interest of continuous improvement Council welcomes your feedback. Please forward your commentary in writing to the Chief Executive Officer, Western Downs Regional Council, PO Box 551, Dalby Qld 4405 or email Council at info@wdrc.qld.gov.au.

Local Communities – Local Service To contact the Western Downs Regional Council telephone 1300 COUNCIL (1300 268 624) or visit in person at your local Customer Service Centre:

Chinchilla

80-86 Heeney Street

Dalby

‘Western Downs on Drayton,’ 30 Marble Street

Jandowae

22 George Street

Miles

29 Dawson Street

Tara

19 Fry Street

Wandoan

6 Henderson Road

Address all correspondence to: The Chief Executive Officer Western Downs Regional Council PO Box 551 DALBY QLD 4405 Email: info@wdrc.qld.gov.au

Annual Report 1 JULY 2012 TO 30 JUNE 2013

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About OUR our REGION Region ABOUT

DULACCA DRILLHAM

BRIGALOW WARRA

CONDAMINE

JIMBOUR KOGAN

BELL KAIMKILLENBUN

VISION VISION

GLENMORGAN MEANDARRA

Ourvision visionexpresses expresseswhat whatCouncil Council Our aspirestotoachieve achievefor forthe theWestern Western aspires

MOONIE

DownsRegional RegionalCouncil: Council: Downs

proudregion regionunited unitedbyby AAproud opportunityand andlifestyle lifestyle opportunity

Western Downs Regional Council is benefitting from the emerging resources industry of the Surat Basin, currently dominated by Coal Seam Gas production in the lead up to LNG export.

contributor to GRP. Western Downs Regional LGA contributed approximately 0.8% of the Gross State product for Queensland in 2008/09.

Western Downscontinued is a region at the cutting edge of environmental, growth through agriculture, manufacturing and resource economic and social change, a rural economy punching above its diversification, set to transform the local economy over the next weight. People are being attracted to the region for the mix of 20 years and beyond. employment opportunity, clean environment and country lifestyle. The region’s population to defy history, Inherently rural in nature,continues the Western Downs regionincreasing is located to three 31,897 in June 2010, a 1.3 % increase on 2009.

Unemployment also defied thelong-term State andsupply National averages. The and ability to contribute to the of “energy” to the regions unemployment 3.3%security, in Juneas2010, stillrenewable well below Australian economy - in rate termswas of food well as Queensland (5.4%) and Australia (5.2%). In the same period of time, and fossil fuel resources. the labour force has continued to grow at approximately 5% per annum, a result expected given the investment The Western Downs Regional Council’s mantle ofactivity ‘Energy through Capital ofthe TM region. Queensland ’ is upheld through a proactive resources sector and

The region’sRiver economy also continues to covers grow, despite the negative the Fitzroy catchments. The region an area of global environment. Gross Regional Product was 1.875 billion up 38,039 square kilometres and comprises six main centres – Dalby, 17.4% in 2008/09; almost double the growth of Queensland. Mining Chinchilla, Miles, Tara, Jandowae and Wandoan – with numerous other led this extraordinary growth, increasing its GRP by over 400% smaller towns and villages scattered throughout thelargest area. The Warrego to overtake Agriculture, Fishing & Forestry as the regional

productiveapprovals agricultural working together for theby benefit all. Dwelling forindustry, the Western Downs increased over of 170% in the year ending December 2009. The majority of activity was for People separate houses and came in the second half of the year, building Bucking the trend of rural population decline, the year. Western Downs towards record approvals for 2009/10 financial

The Western Downs’ unique store of every type of fossil fuel and

Over the past five years, the population of the Western Downs has been growing at an average annual rate of 1.6%, higher than the average for the Darling Downs (1.0%).

The Western Downs is in the midst of significant activity and

hours west of Brisbane and is part of both the Murray-Darling River and

Highway is the main road link through the region traversing east-west.

renewable energy will lead to a multi-billion dollar investment in the region across more than 300 major projects and sub projects.

Consequently, Western Downs is now recognised for its capacity

region has consistently enjoyed population growth – increasing by 517 persons, or 1.6% from the population level in 2011.

Annual Report 1 JULY 2012 TO 30 JUNE 2013 ANNUAL REPORT 1 JULY 2009 TO 30 JUNE 2010

PA G E 7 PA G E 6

The region’s residential population is expected to increase to 43,551 persons over the period to 2031, an average annual rate of 1.5%. A full time equivalent population, which estimates a count of external

by professional, scientific and technical services (up 14.0%) and construction (up 13.1%).

The estimated number of employed persons in the region was 17,119 in

In total, the Western Downs Regional Local Government Area contributed approximately 0.8% of the Gross State Product for Queensland in 2011/12.

the June Quarter 2013, representing a small decrease over the past twelve

Lifestyle

residents also working in the region, further boosts the region’s population.

months. The unemployment rate was 4.2%, which was significantly lower than the averages for Queensland (6.0%) and Australia (5.4%). Almost 40% of employed residents work in the agriculture, forestry and fishing, retail trade and construction industries. Economy Mining makes the largest contribution to the regional economy, comprising 23.0% of the region’s $2.2 billion Gross Regional Product (GRP) in 2011/12, followed by agriculture, forestry and fishing (12.2%), construction (7.6%), manufacturing (4.7%) and retail trade (4.4%) sectors. The GRP for the Western Downs grew strongly by 5.3% in 2011/12, outstripping the State growth of 4.0%. The energy resources sector has the potential to more than triple the GRP and businesses have begun to diversify from the traditional markets in the agricultural sector into components, parts and services for the energy sector. Strong growth and development is evident across the region in accommodation and food services (up 18.8% on 2010/11) and rental, hiring and real estate services (up 18.4%), closely followed

The region’s residents enjoy the benefits of relaxed country living within friendly and active communities without the pressures of time or traffic congestion experienced in city centres. The Western Downs region offers the advantage of affordable living, with the median house price at $264,500 in the March Quarter 2013. Despite a decrease in the median value of 7.2% from the average recorded in the March Quarter 2012, the region’s median house price is approximately 48% below the Brisbane average. Although residents are spread across a vast geographical area, modern facilities such as aquatic and fitness centres, art galleries, museums, cinemas and civic centres bring the feeling of a metropolitan centre to the rural communities. The region experiences a subtropical climate with average temperatures between 18-30 degrees celsius in summer and 5-20 degrees celsius in winter. In the 12-month period to June Quarter 2013, 492 new dwellings were approved at a total value of approximately $129 million. These figures represent a substantial increase of 93% and 75%, respectively, from the levels recorded in the year to the June Quarter 2012.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

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Guiding Principles As Councillors and staff of Western Downs Regional Council we are committed to the following principles as a guide to our actions as representatives of our region: • • • • •

Invest in our people Think regionally - deliver locally Facilitate growth - manage impact Excellence in affordable service delivery Consistent and informed decisions

As a team we will work together to achieve: • • • •

Quality outcomes for our communities An inclusive team culture Pride in our organisation Continuous improvement

positioning statement ‘Our Communities: Our Future’ is the positioning statement for Western Downs Regional Council. The aim of the statement is to define the business of Council. It’s an important message that says who we are and who we serve. Community and progress are the key themes which define Council’s direction and lie at the heart of our communications.

‘Our Future’ indicates Council’s forward looking approach to business while ‘Our Communities’ indicates a willingness to engage all communities in the journey. Images of people from the region add further strength to the statement and support Council’s goal to encourage a greater connection between communities that share a common future.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

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Your Councillors

Mayor: Cr Ray Brown Portfolio: Governance, Emergency Management and Major Projects

Deputy Mayor: Cr George Moore Portfolio: Utilities - Water, Wastewater and Gas

Cr Tony Brame Portfolio: Economic Development and Tourism

Cr Charlene Hall Portfolio: Community Facilities, Sport and Recreation

Cr Ray Jamieson Portfolio: Planning

Cr Greg Olm Portfolio: Environment and Health

Cr Ian Rasmussen Portfolio: Finance, Information Technology and Information Services

Cr Andrew Smith Portfolio: Works and Plant

Cr Carolyn Tillman Portfolio: Cultural Development and Community Services

Annual Report 1 JULY 2012 TO 30 JUNE 2013

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Executive Team

Phil Berting Chief Executive Officer

Lee Vohland Corporate Services General Manager

Ed Hoffmann Community and Development General Manager

Annual Report 1 JULY 2012 TO 30 JUNE 2013

Graham Cook Engineering Services General Manager

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Council Meetings Western Downs Regional Council makes decisions at Ordinary Meetings of Council held on the first and third Wednesday of each month. The first Ordinary Meeting is usually held in the Dalby Corporate Office and the second meeting held at one of Council’s regional Customer Service Centres on a rotational basis. Special Meetings are also convened where required. Ordinary and Special Meetings comprise all members of Council. Council did not have any Standing Committees during 2012/13, however operated numerous Statutory and Advisory Committees comprised of Councillors and external parties. All such Committees operate under a terms of reference with no decision making authority, instead providing recommendations to the full Council. All meetings are open to the public and include a public gallery question time at 12.30pm, which is a set period of time during a meeting whereby a member of the public may apply to address Council on a particular matter of public interest. Council also receives community deputations which are arranged through the office of the Chief Executive Officer.

Council may at times resolve to temporarily close a meeting pursuant to section 275 of the Local Government Regulation 2012 to discuss confidential matters, however all decisions about such matters are made in an open meeting. The date, time and location of all Ordinary and Special Meetings are published at least annually and also displayed on Council’s website and at all Customer Service Centres. A list of agenda items to be discussed at each meeting is also publicly available at least two days prior to the meeting. Minutes of all Council Meetings were published on Council’s website, within the statutory ten days following the meeting. A total of 23 Ordinary Meetings and three Special Meetings were held from 1 July 2012 to 30 June 2013. Councillors are also representatives on numerous statutory, advisory and special committees, internal reference and steering groups and external community organisations and committees.

Summary of Meeting attendance by Councillors 1 July 2012 to 30 June 2013 Councillor

Ordinary Meetings Attended (23)

Special Meetings Attended (3)

Cr Ray Brown (Mayor)

Cr George Moore (Deputy Mayor)

Cr Tony Brame

Cr Charlene Hall

Cr Ray Jamieson

Cr Greg Olm

Cr Ian Rasmussen

Cr Andrew Smith

21*

Cr Carolyn Tillman

*Indicates attendance at one meeting via teleconference.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

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Councillor ExpenseS Reimbursement policy The Western Downs Regional Council Councillor Expenses Reimbursement Policy is attached as an appendix to this report. Expenditure from Councillor Discretionary Funds Councillors do not have any formal legislated discretionary funds. Councillors Overseas Travel During this reporting period no Councillors travelled overseas for Council business.

Councillors Remuneration, Superannuation, Expenses Incurred and Facilities Provided Councillor

Remuneration

Superannuation Council 12%

Expenses Incurred

* Facilities Provided to

T. Brame

$76,333.54

$9,160.02

$15,229.69

$20,352

R. Brown

$131,848.98

$15,821.87

$37,292.38

$20,352

C. Hall

$76,333.54

$9,160.02

$14,882.40

$20,352

R. Jamieson

$76,333.54

$9,160.02

$18,060.00

$20,352

G. Moore

$86,742.44

$10,409.09

$19,530.76

$20,352

G.Olm

$76,333.54

$9,160.02

$5,194.92

$20,352

I. Rasmussen

$76,333.54

$9,160.02

$16,054.33

$20,352

A. Smith

$76,333.54

$9,160.02

$16,501.38

$20,352

C. Tillman

$76,333.54

$9,160.02

$14,893.34

$20,352

$752,926.20

$90,351.10

$157,639.20

$183,168.00

TOTAL

* Motor Vehicle

Annual Report 1 JULY 2012 TO 30 JUNE 2013

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Councillor Conduct Complaints The roles, responsibilities and obligations of Councillors are set out in the Local Government Act 2009.

During the 2012/13 year, no complaints were received in relation to Councillor conduct or performance.

Administrative Action Complaints As part of Council’s commitment to dealing with administrative action complaints, a Complaints Management Policy and Process was introduced in April 2011. Changes to the Local Government Act last year and changes at the Queensland Ombudsman office triggered the first review of Policy and Process. Our involvement with the Ombudsman continues with regular consultation and training. Council’s complaints register provides details of the complaints, statistics, trends and recommendations that have been made as a result of the complaint/s. Council’s Complaints Working Group meets quarterly to discuss the complaints process and any recommendations to be implemented and provided to the Executive team. This group is very proactive and provides great impetus to continue to improve and refine Council’s operating processes. We provide the Executive Team with quarterly reports on Council’s complaints statistics and performance, and these details are also provided to Council as part of quarterly reporting. This year we are able to report a 30% decrease in complaints from the previous year. The main reason for this improvement is staff’s adherence to our Customer Service Charter and responding to requests in a timely manner. Council continues to strive to improve its complaints process, with one outstanding complaint for the current year.

The number of administrative action complaints made to Council

The number of administrative action complaints resolved by Council under the complaints management process

The number of administrative action complaints not resolved by the local government under the complaints management process

The number of administrative action complaints not resolved that were made in a previous financial year

Among the many challenges faced by frontline staff when receiving and handling complaints, is the additional challenge faced by the Customer Service team in determining the true nature of calls that initially begin as a complaint. Whilst Council received only 66 complaints during the past year, it also received 9,351 customer service requests. Often Council receives calls from customers wanting to make a complaint, but on further investigation it is a request for service, for example reporting a noisy dog or requesting repairs to a pothole.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

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Internal Audit The Internal Audit function in Council is established under the Local Government Act 2009, and reports undertaken are provided to management and the Audit Committee. Internal auditing is an activity designed to add value and improve an organisation’s operations, by evaluating the effectiveness of risk management, controls and governance processes. More specifically, the Internal Audit function evaluates risk exposures in relation to: • Effectiveness and efficiency of operations • Reliability and integrity of financial and operational information • Safeguarding of assets • Compliance with laws, regulations, and contracts Internal Audit Reports During 2012/13, the Internal Audit Committee received reports from the Internal Auditor who undertook a thorough and comprehensive review of some of Council’s higher risk processes including: • Fleet Management Issues • Bulk Fuel Operations • Fuel Card and Motor Vehicle Use • Use of Council Motor Vehicles Whilst Council has not formalised an enterprise risk register, the Internal Auditor’s activities during 2012/13 have been guided by an annual internal audit plan identifying high risk areas of Council’s operations. Audit Committee Meetings During 2012/13 the Internal Audit Committee met on four occasions, on the following dates: • 10 July 2012 • 16 October 2012 • 4 December 2012 • 21 February 2013 Minutes of all meetings are available to Councillors and the general public. Internal Audits in Progress Internal Audits commenced during 2012/13 due for completion in 2013/14 include: • Outsourcing of Functions to Consultants • Procurement and Purchasing - by Consultants • Procurement and Purchasing - Vehicles Plant and Equipment • Procurement and Purchasing - Supplies and Services • Procurement and Purchasing - Hire of Vehicles Plant and Equipment • Procurement and Purchasing - Use of Corporate Purchase Card Annual Report 1 JULY 2012 TO 30 JUNE 2013

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Registers The following registers were kept by Council during the reporting period: • Local Laws Register (s.31 LGA 2009) • Roads and Maps Register (s.74 LGA 2009) • R egister of Cost Recovery Fees and Commercial Charges (s.98 LGA 2009) • Asset Register (s.104 LGA 2009) • Delegations Register (s.260 LGA 2009) • Registers of Interests (s289 - 297 LGR 2012) • Business Activities Register (s.56 LGR 2012) • Register of Beneficial Enterprises (s. 41 LGA 2009) • Register of Pre-Qualified Suppliers • Environmentally Relevant Activities

Annual Report 1 JULY 2012 TO 30 JUNE 2013

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Summary of Strategic Activities

To address priority issues identified during the corporate planning process, the Western Downs Regional Council team is committed to delivering services and initiatives within each of the following strategic activity areas: SA 1 People and Communities SA 2 Growth and Opportunity SA 3 Planning for Liveability SA 4 Our Environment SA 5 Utility Services SA 6 Infrastructure SA 7 Empowering Our Team SA 8 Business Systems and Technology

Annual Report 1 JULY 2012 TO 30 JUNE 2013

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SA 1 People and Communities ambition Create an enriched and vibrant social fabric through regular interaction with our people and communities

People and Communities incorporates the strategic functions of Community Facilities, Cultural Development, Community Development and Community Services.

2012/13 achievements

Community Facilities Provide safe, well serviced facilities for people to live, grow and connect within The community facilities team plans, prepares and implements

Civic Centres

initiatives to ensure residents continue to enjoy a high standard of

Council operates a number of civic centres across the region that cater for a wide range of events and activities as well as providing meeting places for local communities. Regionally, there were 694 indicated events conducted within these facilities.

facilities within our communities. It is responsible for community halls, customer service centres, council housing, social housing, public conveniences and caravan parks. The objective remains to provide exceptional community facilities to promote healthy lifestyles and learning opportunities, and contribute to the social and physical wellbeing of the community. The section manages some 1,000 building assets and has the challenge

Council has maintained the existing service level in civic centres to ensure a high standard of access and amenity for the community. Civic Centre total number of functions

of balancing the delivery of appropriate levels of service across the

Chinchilla

108

region within budget constraints.

Dalby

Significant headway has been made on the following operational and

Jandowae

101

capital projects that will deliver considerable benefits when complete:

Miles

152

• Develop building asset management register and prepare asset

Tara

164

Wandoan

119

Total

694

condition assessment documents. • Establish service level agreements with internal providers. • Review and formalise management agreements and hire agreements for community/volunteer organisations operating community facilities. • Update asbestos register for community facilities. • Disability audit of Council owned facilities. • Investigate a regional energy audit and strategy for community facilities. • Prepare long-term development plans for recreation sites and showgrounds.

Cultural Facilities Council has continued to work toward a high standard for its cultural facilities, and routine maintenance and upgrades remained a priority. Upgrades of both the Dalby and Chinchilla cinemas with new digital technology will ensure that the community can continue to enjoy the latest film releases in high definition. The upgrade works generated a range of challenges for both Council staff and the contractors in fitting new technology into existing facilities.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

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SA1 PEOPLE AND COMMUNITIES CONT’D 2012/13

ACHIEVEMENTS

Planning for the refurbishment of Council’s building at 107 Drayton Street Dalby moved forward significantly during the year with the appointment of a contractor to prepare the interior designs and construct the project to create a new cultural centre for Dalby. The centre will include space for the existing cinema and community radio station, a new expanded art gallery and a new space for the Dalby Library. Construction of the project will commence in 2013/14 with completion expected early in 2014. The Bell Bunya Community Centre was officially opened during the year and is a welcome addition to the Bell community. The facility provides an impressive gallery and exhibition space, workroom, kitchen and café space, visitor information area, amenities and landscaped gardens as well as ample customer parking. Sport and Recreation Council strives to provide recreational opportunities to rival its larger metropolitan and coastal counterparts. This ongoing commitment see Council providing quality facilities that allow the community to be active, healthy, and participate in recreation and community sports programs. To this end, our officers continue to look for innovative and cost effective ways to maintain existing sporting facilities and initiate new equipment and amenities for the community. In the 2012/13 year, Council invested in upgrades to a range of facilities to maintain them in a safe and useable condition, including: new amenities at Lindsay Williams Oval, Tara tennis court fencing, field lighting at Dalby PCYC, thermal blanket at Jandowae Pool, and refurbishment of the Wandoan Swimming Pool. In addition, a new amenities block and toddler activity/play centre has been constructed along the Myall Creek in Dalby, complementing the previously installed exercise equipment (a Dalby Chamber of Commerce and Industry project), and Aquatic Centre. Swimming Pools and Aquatic Centres Swimming pool use has increased significantly over the year with total attendances at Council’s pools across the region almost doubling in number. The addition of the 25 metre indoor pool at the Dalby Aquatic Centre has boosted visitor numbers by more than double compared to the 2011/12 year.

Aquatic/Swimming Centre Patronage Figures 2012/13 Chinchilla

42,940

Dalby

61,936

Jandowae

6,655

Meandarra*

3,176

Miles

12,548

Moonie*

1,861

Tara

14,980

Wandoan

2,068

Overall Total

146,164

Total Council Operated

141,127

* Not Council operated pools Regional Showgrounds Council continues to have a variety of management arrangements for the eight showgrounds across the region. These facilities remain an integral part of our communities and often incorporate other recreational and event functions on the one site. In addition, some showgrounds also have a role to play in natural disaster situations as emergency evacuation centres. Council again provided a capital contribution of $20,000 to each showground and a range of projects have been constructed at the Dalby, Jandowae, Tara and Wandoan showgrounds. One such successful project was the upgrade of the surface in the covered arena at the Dalby Showgrounds which has received acclaim from equestrian groups and other community organisations. Community Facilities Challenges Such a broad and wide-reaching section as Community Facilities faces a range of unique and frequent challenges. Operational initiatives are currently focused on addressing the following: • Investigate ways to reduce operational costs given the significant number of buildings owned and maintained by Council, for example energy use. • Preparing a robust ten year Asset Management Plan for buildings. • Condition assessment of all building assets. • Review the level of service provision for Community Facilities. • Increasing community patronage of all facilities. • Generating more non-rate revenue from Community Facilities.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

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ACHIEVEMENTS

Cultural Development

Art Galleries

Encourage and develop participative and culturally

Council supports the operation of a number of art galleries across the Western Downs.

connected communities In 2012 Council embarked on the development of a cultural policy and plan as an essential component of Council’s Corporate Plan 2013-2017 and to build upon the work undertaken in 2010 to develop a Cultural Assets Audit as part of the Western Downs 2050 Community Plan. The draft Cultural Plan 2013-2017 titled “Creating Connections: A plan for enriching community life” will be presented to Council for adoption in the 2013/14 year following a community consultation process in which public comment will be invited. Regional Arts Development Fund The Regional Arts Development Fund (RADF) program is administered by the Western Downs Regional Arts Development Fund Committee (Chaired by Cr Carolyn Tillman) and supported by local RADF Committees (Wandoan, Tara, Miles, Chinchilla and Dalby/Wambo), and staff from the community development section. This multi-tiered management system involves almost 50 dedicated volunteer committee members across the region and is unique to Western Downs Regional Council. The 20th anniversary of the partnership between Council and the Queensland Government through Arts Queensland occurred in 2012. RADF continues to be well subscribed and supported across the region with 33 applications approved, totalling $166,534 through four funding rounds and two out-of-round assessments. While there was a decrease of seven applications to the previous period, there was an increase of $37,617 in the total approved.

The John Mullins Memorial Art Gallery, located at Dogwood Crossing, Miles, is the region’s premier Class A exhibition space featuring touring exhibitions from state and national institutions, as well as the work of professional artists from around the region and across Queensland. In 2012/13 the gallery was supplemented by the conversion of a foyer wall into a flexible exhibition space for temporary displays, allowing emerging artists to exhibit in a less formal environment. During the reporting period a total of 19,752 people visited the two Dogwood Crossing galleries to witness 28 exhibitions and in excess of $16,198 of artwork was sold on behalf of artists attracting a 20% commission for Council. These exhibitions were supported by 80 public programs and events which attracted 1,132 people. Chinchilla White Gums Gallery continued to prosper under the management of a dedicated volunteer committee. Council provides financial and in-kind support to the gallery, assisting them to deliver this valued service to the community. Approximately 10,000 people visited the gallery to experience the 12 exhibitions held over the 2012/13 year. Succession planning, recruitment strategies and up-skilling volunteers in digital media are three areas identified as necessary for the continuous development of the gallery. In 2012 the Dalby Regional Art Gallery closed and the volunteer committee disbanded, to be replaced by the newly formed volunteer art gallery committee “Gallery 107 @ Dalby”. The Meandarra ANZAC Memorial Museum continues to progress with the development of a business plan and branding protocols, attracting 1,461 visitors this financial year generating revenue of $7,032.50.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

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SA1 PEOPLE AND COMMUNITIES CONT’D 2012/13

ACHIEVEMENTS

• Multicultural Awareness based programs: 56 programs with

Western Downs Libraries The library service released digital collections this year, with the new format being introduced to local communities via e-Resources Launch events at all nine branches. The new format has been very popular with eBooks, eAudiobooks, eMagazines and eMusic now being available for download by library members to support increasing demand. • Libraries issued 248,917 items for the year, over 19,000 more loans than the previous year, and an 8.5% increase. • Reservations have increased as customers use the regional reservation and inter-branch freight network to order their favourite books. Reservations increased 6.77% to 12,415 for the year with well over half being generated online by customers at home or via their mobile devices. • Currently the library service has 16,801 members which is an increase on the previous year of 6.5% and represents 53% of the population. • Visitor numbers for the year were 222,518, which equates to 6.96 visits per Capita, and an increase of 3.9%. • Public Access Internet Hours were not impacted substantively by the introduction of regional WiFi. Libraries provided 22,901 hours of internet access to 29,166 users for the year. Public WiFi provided an additional 4,746 hours of access to 2,335 users. • Stock turnover has increased to a regional figure of 3.29, the regional goal is 4, with some of the larger branches exceeding this level and some small branches performing below the optimal benchmark. However, improvement has been measurable and sustained over the last three years.

740 attendees and 21 hours of programming delivered • Lifestyle and Learning based programs: 607 programs with 1,072 attendees and 235 hours of programming delivered Library Achievements • The regional Customer Satisfaction Survey registered 819 completed responses. This data has been used to align library programming and collection profiling to ensure responsiveness to community demand and the delivery of customer focused services. • All branches were updated with self issue stations, which were introduced to help staff to support quality customer service and research assistance, and to provide them with an opportunity to deliver public programming and technology support without inconveniencing customers who just wish to have their items issued. The libraries also had online public access catalogues and promotional screens installed. • Digital collections were made available via the library catalogue and website, which allows customers to download books, audiobooks, magazines and music onto their PC or mobile devices. • Western Downs Libraries was successful in receiving a Creative Communities Grant, which will be launched to the public in the new Dalby Library, and will provide access to technology that supports the creation of public content by individuals and community groups. Cultural Development Challenges • Council relies upon dedicated volunteers to assist with and manage the operations of many of the region’s major facilities and tourist attractions including art galleries, museums and visitor information

Program Delivery The Library Service has delivered well in all areas identified in the corporate and operational plan for delivery of community support programs with a total of 1,230 programs hosted. These were attended by 9,611 people, providing 836 hours of public programming including 79 programs delivered in partnership with other organisations. Community Development Programs • Digital Literacy based programs: 109 programs with 363 attendees and 100 hours of programming delivered • Early and Family Literacy based programs: 371 programs with 4,090 attendees and 360 hours of programming delivered • Young Adult Literacy based programs: 31 programs with 1,260 attendees and 24 hours of programming delivered • Adult Literacy based programs: 57 programs with 2,086 attendees and 100 hours of programming delivered

centres. With the rapidly changing populations in our communities, many organisations, community groups and facilities are reporting a decreasing volunteer pool and an increased demand for service. Volunteer training, recruitment and retention are issues to be addressed through a coordinated regional approach. • There is significant work to be done in relation to the management of Council and community owned collections across the region, including de-accessioning, budgeting for acquisitions, collection maintenance and storage into the future (including digital cataloguing). • Engaging with and meeting the increasing demands of the expanding resource industry workforce, as they assimilate into regional communities. • Providing the extent of public programming requested by local communities as other service providers withdraw from the support market.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

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SA1 PEOPLE AND COMMUNITIES CONT’D 2012/13

ACHIEVEMENTS

Community Development

Number of Successful Applications for Funding Programs 90

Improving community health and wellbeing through group and individual participation, in social and recreational activities

2012/2013

Community Development Engagement Initiative (CDEI) The Community Development Engagement Initiative was funded by the Queensland State Government and the Federal Government in the wake of the 2010/11 disaster events. This initiative assisted Council to use a community development approach through its two allocated Community Development Recovery Officers, to support the communities’ recovery efforts and to be better prepared for potential future events. The Community Development Recovery Officers worked on 12 major projects that injected $230,473.11 into the community through the Brokerage Funds supplied to support the initiative. A further $247,394.33 in Flexible Funding was distributed to 22 community groups and projects across the Western Downs Region.

70 Number of successful applications

The Western Downs Regional Council aims to support liveable communities where everyone can be actively involved in the place where they live. We believe communities with active populations are in a better position to respond to emerging needs and challenges.

2011/2012

60 50 40 30 20 10 0

Minor Grants

Public Sponsorships In-Kind Liability & Donations

Interim Funding

Sporting Assistance

Program Type

The CDEI project assisted a number of community events, workshops and programs that had upwards of 12,000 people attend. Disaster preparedness information and resources were developed and distributed to more than 12,700 households across the Western Downs.

The number of successful recipients to receive funding through the

By the end of the project on 30 June 2013, over 30,000 points of contact with the community had been created.

Sponsorships and Donations totalling $100,253 were awarded to

Funding Programs

successful recipients while the total amount distributed was $35,558

In December 2012 Council adopted a new Community Grants Policy to ensure Council’s funding programs were robust, transparent and enabled more contestable funding opportunities for the community.

lower than the previous year. (Event sponsorship has been excluded

Each of the different funding streams have particular goals, objectives, applicant eligibilities, application processes and evaluation criteria that link back to the policy and guidelines. Changes to the funding programs offered by Council were rolled out to the community over a series of six workshops held across the region early in 2013.

Sporting Assistance program increased from ten in 2011/12 totalling $2,105 to 14 in 2012/13 totalling $2,750.

86 community groups in the 2012/13 year. There were 17 additional

in 2012/13 and may have been included in 2011/12). There were ten recipient organisations from the Miles/Wandoan area, 26 from the Dalby/ Wambo area, 19 from the Chinchilla area, and 31 from the Tara area. The Minor Grants program was well supported with 29 successful organisations receiving funding, an increase of five from the previous year with total funding increasing from $58,709 in 2011/12 to $74,465 in 2012/13. There were 13 recipient organisations from the Miles/Wandoan

From 1 July 2013, all funding programs are delivered under the new policy, however an interim funding round was held while the transition took place. This interim funding resulted in 24 community groups receiving transitional funding of $41,304.

area, eight from the Dalby/Wambo area, five from the Chinchilla area,

During 2012/2013 Council continued to provide funding through its traditional assistance programs to individuals and not-for-profit organisations.

this assistance increased by one; however the amount distributed

and three from the Tara area. The Public Liability Reimbursement scheme remains well supported with 32 groups receiving funding. The number of organisations receiving dropped slightly from the $19,949 in 2011/12 to $19,712 in 2012/13. There were three recipient organisations from the Miles/Wandoan area,

Annual Report 1 JULY 2012 TO 30 JUNE 2013

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SA1 PEOPLE AND COMMUNITIES CONT’D 2012/13

ACHIEVEMENTS

20 from the Dalby/Wambo area, five from the Chinchilla area, and four from the Tara area. Council also provides an In-Kind Assistance program where community uses Council resources up to a total of $2,000 per applicant. While comparisons with the previous year are unavailable, there were 61 successful applications in 2012/13 that received over $36,429.33 of in-kind assistance. There were 13 recipient organisations from the Miles/Wandoan area, 19 from the Dalby/Wambo area, 15 from the Chinchilla area, and 14 from the Tara area.

Western Downs Regional Council hosted a full program of Anzac services and ceremonies on the 25 April 2013. Thirteen Anzac Day ceremonies and services were conducted across the region in remembrance of those men and women who fought and died to make Australia, and our region, what it is today. Over 5,160 people attended Anzac ceremonies proudly held across the Western Downs. Australia Day 2013

Community Events Council has supported a total of 27 community events (not including major events) with $57,337.67 provided as support both financially and through in-kind assistance during the 2012/13 year. Community Events

10 Events $15,865.32

Anzac Day

In 2013 Council received 49 nominations for Australia Day Awards from across the region. This was a significant increase from the 28 nominations received in 2012. The six Australia Day events held across the region were attended by approximately 1,070 people. 2013 Australia Day

6 Events $12,323.53 Dalby & District

400 attended

500 attended Chinchilla & District (1 Event)

Chinchilla & District 5 Events $6,156.82

Tara & District (1 Event)

Tara & District 6 Events $23,992

120 attended

Miles & Wandoan Districts 850 attended

Seniors Week Seniors Week is an opportunity for Queenslanders of all ages to join together and celebrate the valuable contributions of seniors. Seniors Week was well supported by Council and the community with five events held across the region attracting 401 attendees. National Youth Week 2013

Dalby & District (2 Events) Miles/Wandoan & District (2 Event)

Western Downs Regional Council - Regional Australia Day Award Winners • Citizen of the Year Award - Darryl Donald • Young Citizen of the Year Award - Gemma Kerwick • Sports Achievement Award - Michael Ashurst • Community Event/Project of the Year Award

To celebrate the 2013 National Youth Week with the young people of the Western Downs, Council organised a series of fun days from 9 April to 14 April 2013. Events were held in Jandowae, Wandoan, Miles, Tara, Chinchilla and Dalby with a total of 1,005 young people attending, an increase of 825 from the previous year. Events encouraged the whole family to come along and enjoy a day outside in a relaxed, fun atmosphere. Youth were encouraged to engage with local and regional service providers targeted to youth needs.

- Jandowae Timbertown Festival 2012 • Cultural Award - Matthew Owen Western Downs Regional Council - Local Australia Day Award Winners Local Citizen of the Year Award • Chinchilla District - David Howell • Dalby -Lorna Apelt

Annual Report 1 JULY 2012 TO 30 JUNE 2013

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SA1 PEOPLE AND COMMUNITIES CONT’D 2012/13

ACHIEVEMENTS

• Dalby District -Darryl Donald

include the Jandowae Community and Cultural Centre; Dogwood

• Miles District - Lyn Robinson

Crossing at Miles; Wandoan Community and Cultural Centre; Moonie

• Tara District - Ian Beil

Rural Transaction Centre; as well as the Meandarra Anzac Memorial Museum and Library. Council is also responsible for some services

• Wandoan District - John Erbacher

delivered from the Bell Bunya Community Centre which is managed by a

Local Young Citizen of the Year Award

volunteer committee.

• Chinchilla District - Kyle Mendezona

These community hubs are well used by residents as well as visitors to

• Miles District - Gemma Kerwick

our towns. Western Downs Library Services are delivered from many of

• Tara District - Kelsey Pridham

these centres, along with information technology and visitor information services, cultural facilities, social history displays,

Local Junior Cultural Award

meeting rooms, Council customer service, and even an Australia Post

• Tara District - Rachael Kelly

outlet in Moonie.

Local Senior Cultural Award

There have been 36,271 recorded visitors to four of Council’s more established multipurpose centres during the 2012/13 period, these

• Chinchilla District - Matthew Owen

are the Moonie Rural Transaction Centre, Wandoan Community and

• Tara District - Gwen Morris

Cultural Centre, Dogwood Crossing at Miles and Jandowae Community

Local Junior Sports Achievement Award

and Cultural Centre.

• Chinchilla District - Tyler Wostear

In September 2012 Dogwood Crossing celebrated its 10 year

• Dalby - Tom Matthews

anniversary with a series of activities, workshops, events and

• Miles District - Laura Hills

special programs. The centre continues to develop with a revision

• Tara District - Lachlan McKelvie

of its business plan this year and amendments by the architects and consultants to the staged upgrade.

Local Sports Administrator/Coach/Official Award • Chinchilla District - Michael Ashurst

A business plan and branding protocols have also been developed with Meandarra ANZAC Memorial Museum.

• Dalby - Scott Matthews

Community Development Challenges

• Miles District - Andrew Hills

• Changing demographics is a significant issue facing the community

Local Community Project/Event Award

development section. A once stable population is being replaced

• Chinchilla District - Chinchilla Centenary Show • Dalby District - Jandowae Timbertown Festival 2012 • Miles District - Beef, Bell & Bottle Tree Festival • Tara District - Tara Show

by a highly mobile and transitory population. Engagement with the new population is more difficult as they do not identify with or feel ownership for the existing community. Anecdotally these changes are being most acutely felt by our volunteer sector which is a significant customer and partner to our section.

• Wandoan District - Juandah Rodeo

• Balancing available resources and levels of service with community demand and expectation has been a particular challenge this year

Australian Citizenship Ceremonies Council was pleased to officiate 13 Australian Citizenship ceremonies during 2012/13 to welcome a total of 57 residents as Australian Citizens.

with activities transferred across from other departments, or inherited from the previous Council structure. This has necessitated the development of new processes and procedures. • Reduction of State Government departmental resources and funding

Multipurpose Centres

has increased contacts for staff. Many organisations that were

Council is responsible for delivering a range of diverse services from six

funded in our communities by the State have had to withdraw their

multipurpose centres across the Western Downs region. These centres

services as funding decreases.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

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SA1 PEOPLE AND COMMUNITIES CONT’D 2012/13

ACHIEVEMENTS

Community Services Providing safe and well serviced communities

an occupancy rate of 85%. Carinya aged cared facility is based in Miles and is a 17 bed facility with an occupancy rate of 98%.

Home and Community Care Services

Advocating Health Services

Western Downs Regional Council provides home and community care to the residents of the region through a variety of services.

Council continued to liaise with other health service providers to enhance the level of service provided within the region. Examples include establishment of a memorandum of understanding between Council and Medicare Local and a dental fair held in Tara hosted by the Tzu-Chi Foundation.

Tara Community Care, Meandarra Home Nursing Service and Jandowae Domiciliary Care all provide ‘in-home’ care services such as domestic assistance, nursing care, respite care, social support, allied health, centre-based day care, transport and home maintenance. The Miles and Chinchilla branches provide home maintenance services. The provision of these services makes it possible for aged and disabled residents to remain in their own homes and maintain their independence and quality of life. Community Aged Care Packages are also delivered from Tara Community Care, Jandowae Domiciliary Care and the Carinya Hostel in Miles. These packages are provided to those residents who require a higher level of care, and they are key to not only enabling residents to remain in their own homes, but also to remain a part of their community. Overall, services were provided by Council to 336 clients, involving 25,668 hours of actual care time, 3,305 transport trips and 1,803 meals. All of Council’s Home and Community Care Services are accredited. Aged Care Facilities Council operates two aged care facilities within the region, both of which are accredited. Tarcoola, based in Tara, is a 33 bed facility with

QGAP Services Council provides State Government services in Tara and Jandowae with 6,136 transactions over the 12 month period totalling $1,038,215. This is an increase of 619 transactions totalling $55,325 from the previous period. Tara processed 3,361 transactions totalling $751,946, and Jandowae processed 2,775 transactions totalling $286,269. Community Services Challenges • The shortage of professional health service providers in rural and regional areas continues to be a challenge, emphasising the need to lobby government departments, external providers and support organisations to secure increased services. • Maintaining an experienced and motivated workforce in health services at the appropriate level in competition with the energy sector. This involves establishing alternate forms of recognition and job satisfaction beyond financial remuneration such as the provision of excellent staff training, and an enjoyable and rewarding working environment.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 2 5

SA 2 Growth and Opportunity ambition Realise opportunities and build capacity for the sustainable growth of our prosperous region

Growth and Opportunity incorporates the strategic functions of Tourism and Promotion and Business and Industry.

Tourism and Promotion Encourage the development of tourism and promotion of the Region A shortage of accommodation as a result of the influx to the Western Downs by the energy sector prompted Council to instigate strategies to attract visitors away from the main centres to alternative stay areas outside of the regular travel routes. This approach has resulted in successfully delivering business to alternative accommodation providers across the region, including caravan parks and camping areas. As well as conveying the message that there is a diverse selection of alternate accommodation options in the Western Downs. Increased traffic on our major highways is another issue facing the Western Downs that has an impact on its tourism potential. This is being addressed through the development and promotion of alternative routes through the region, providing significant opportunities to showcase more of the region off the main highways. This dovetails well with the strategy of promoting alternative accommodation options that are also ‘off the beaten track’. Major Events Major events have once again been a significant and positive activity for the region over the past year, with the ‘Beef Bells & Bottle Tree Festival’ at Miles, the ‘Jandowae Timber Town Festival’, the ‘Delicious

2012/13 achievements Our Western Downs Brand Development In mid-2012 designers were engaged to further develop the Our Western Downs brand, and this has helped markedly to strengthen and build a stronger identity for Our Western Downs. An example of Our Western Downs brand marketing was in the extensive distribution of a Regional Guide and District Brochures of our towns at major events, visitor information centres and lifestyle expos undertaken in conjunction with the launch of new merchandise. District Brochures Furthering our brand development, the Town and District brochures were developed to promote the unique attractions and history of our principal towns and their surrounding communities. The look and feel of the brochures are strongly stamped with Our Western Downs branding, with content ranging from historical information on the development of the towns and details about main attractions to key events, things to see and do, interesting facts, and self-drive tours and walking trails.

and Delightful Festival’ in Dalby and the Chinchilla ‘Melon Festival’ all

Our Western Downs Website

being extremely successful and well attended events.

As an outcome of Council’s 2012-2015 Tourism and Lifestyle Marketing Plan, the design phase of the “ourwesterndowns.com” website project commenced. The objective of Our Western Downs website is to promote the Western Downs region across Australia as offering unmatched opportunity and lifestyle. The website is an online platform ideal for delivering our tourism, lifestyle and events marketing messages to target markets.

Council recognised the value of these events with an investment of around $105,000 in addition to the provision of in-kind assistance from staff. An economic modelling process was also introduced, to enable Council to measure the social and economic value of these popular events.

The proposed launch date for the website is late 2013. Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 2 6

SA2 Growth AND opportunity CONT’D 2012/13

ACHIEVEMENTS

Visitor Information Centres

Business and Industry

There are eight visitor information centres operating within the Western Downs Region, three of which are accredited.

Encouraging and facilitating growth through development of business and industry

The chart below is based on these three accredited centres located in Dalby, Chinchilla and Miles. It shows the accumulated monthly visitor numbers over the 2012/13 financial year compared to the 2011/12 financial year and depicts the usual tourism peak which falls between July and October.

Major Developments

During the 2012/13 financial year our accredited centres combined welcomed 47,800 people to the Western Downs. Tourism and Promotion Challenges • Changing trends regarding how people are accessing tourist information indicates the need for more digital ready information such as websites and social media marketing. The increasing demand for online resources requires a subsequent change in Council’s delivery method and upskilling of staff to manage this new medium effectively. • The service industry has begun to re-focus efforts and business strategies to accommodate the growing and lucrative resource industry. This has resulted in tourism losing primacy with regard to the service industry’s attention and support. Accredited Centre Visitor Numbers - 2012/13 compared with 2011/12

Major development activity across the region continues to facilitate economic growth. Council continues to support responsible development and access to relevant information from which businesses can make more informed decisions through the following activities: • Council submitted detailed responses to Major Project Terms of Reference, Environmental Impact Statements, Social Impact Management Plans, Integrated Housing Strategies, Community Investment Strategies and project amendments. A whole-of-Council approach was taken to ensure all submissions were thoroughly researched and prepared, to fully represent the best interests of the Western Downs communities (in particular, the various resource sector proponents and higher levels of government that information was provided to), in order to achieve optimal outcomes for the region. • A Major Project Fact Sheet was published on Advance Western Downs website, identifying status, cost, expected employment, picture/map and details about the project in an easy-to-read one page format. New fact sheets are developed as projects are announced and existing fact sheets are reviewed and updated annually.

6,000

5,000

4,000

3,000

2,000

1,000

0 JUL

AUG

SEP

OCT

NOV

Total Accredited Visitor Information Centre Numbers 2011/12

DEC

JAN

FEB

MAR

APR

MAY

JUN

Total Accredited Visitor Information Centre Numbers 2012/13

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 2 7

SA2 Growth AND opportunity CONT’D 2012/13

ACHIEVEMENTS

• Comprehensive Economic Profiles were published to Advance Western Downs and Western Downs Regional Council websites. Quarterly updates of statistics for the Western Downs region and the four districts of Chinchilla, Dalby, Miles and Tara commenced in 2013.

• Attendance and support of the Dalby Chamber of Commerce and Industry Business Excellence Awards Presentation (October 2012). This was the only Business Excellence Awards presentation held across the region.

Challenges

• Administration of the Advance Western Downs website (www.advancewesterndowns.com.au). The website has been growing exponentially each year, attracting over 7,000 unique visits every month.

• Affordable housing and impact mitigation of the resource sector is a balancing act which has been offset through the implementation of the Western Downs Affordable Housing Strategy. Challenges continue in ensuring the application of housing solutions does not adversely affect the housing and rental market. • Access to information about major development activity, status and upcoming activity is difficult. Building relationships with key proponents and projects, and delivering relevant information through the supply chain is increasingly critical. • Development of infrastructure and addressing the impacts of resource development remains critical. External funding opportunities and industry contributions are crucial to the timely delivery of solutions. Economic Development Encouraging and facilitating growth across the region appears to be following wider trends, influenced by national and international companies within the region. Workforce development and affordable housing have dominated these trends through 2012/13, with the definition of supply chain characteristics and contract consolidation influencing activity through the latter stages of the financial year. The provision of information supporting business investment and growth decisions remains a focus for economic development, as evidenced by the activity of Council, including: • Completion of the Western Downs Business Capability Study involved interviewing 560 businesses in commercial and industrial zoned areas in every town and community across the region. Comparison of results from 2009 study highlights areas in which growth and decline has occurred. Basic analysis was presented to the Surat Basin Energy & Mining Expo, with a comprehensive report to be completed later in 2013. • Promotion of the Western Downs region as the ‘Energy Capital of QueenslandTM’ through participation in the Energy Summit 2013 held in Toowoomba. A presentation was delivered by Council on key activities and investment opportunities. Key messages were reinforced through the course of the conference via an exhibition stand, an officer on-site to respond to enquiries and facilitate networking, and a large foyer display.

• Publication of the Weekly Business News Monitor, utilising email and the Advance Western Downs website with a story introduction and local business profile. In 2012/13, the Business News Monitor delivered 150 articles relevant to regional business and 50 local businesses profiles. • Establishment of a partnership in research projects with University of Southern Queensland was formally enacted in May 2013, and two research projects with a focus on the Digital Economy have been proposed. An Audit of Digital Infrastructure commenced as a project in June 2013. Challenges • Relationships with various Chambers of Commerce across the region have been rejuvenated. Council is continually working to improve these relationships - individually and collectively - through financial and other means that are anticipated to be mutually beneficial. • The cost of doing business across the region is increasing, placing pressure on individual businesses and their profitability. Employee attraction and retention, staff accommodation, and transport and freight costs are among the key drivers for the increases, with decreased cash flow also causing financial angst. Continuing support for the implementation of robust business systems, encouraging major development proponents to consider their terms of trade and recruitment models, and promotion of business networking and professional development across the region, is offsetting the impacts. Further activity supporting transparency through the major development supply chains is a focus for activity in 2013/14. • The global environment and down turn in coal development activity presents economic concerns for post Coal Seam Gas (CSG) construction and sustainable development across the region, particularly in the small towns in the western part of the region which have increased exposure to coal project development.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

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SA2 Growth AND opportunity CONT’D 2012/13

ACHIEVEMENTS

Dalby Saleyards @ Western Downs

• Preliminary design of new drafts with roof over.

Western Downs Regional Council manages and operates a regionally

• Design of stormwater treatment well advanced.

competitive and financially sustainable modern saleyards complex in Dalby in collaboration with key stakeholders. The 2012/13 year was a busy period for the Council Saleyards Advisory Committee with a throughput of 240,000 head of cattle, the Dalby Saleyards continues as one of the largest one day selling centres in Australia.

Challenges

Redevelopment of the Dalby Saleyards has continued and the committee has built valuable relationships with key stakeholders by undertaking a consultation process. Upon completion the project will have met workplace health and safety requirements, addressed the relevant animal welfare issues and also increased throughput efficiency. Achievement of this has involved the following: • Commenced $5 million construction of new receiving pens and drafting facilities with roof over and soft floor, due for completion November 2013.

The innovative design and use of latest technology for this project will ultimately increase the safety for both animals and staff, improve the efficiency of cattle handling and will ensure the yards achieve a high standard and meet the needs of the livestock industry now and into the future.

• Seasonal conditions impact on the saleyards including drought conditions in some western and northern areas of Queensland generating increased numbers of stock, and consequently a higher demand for pens on sale days. • Consideration of industry trends such as large producers who prefer to market their stock direct to buyers with the benefit of negotiating the sale of their stock in full. • Legislative changes and broader awareness requiring urgent attention and investment into capital improvements for animal welfare and workplace health and safety. • Disruption to saleyard activities due to the current significant redevelopment project.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

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SA 3 Planning for Liveability ambition Build an effective planning solution that enhances the liveability and lifestyle of our regional communities whilst promoting sustainable development

Planning for Liveability incorporates the strategic functions of Strategic Planning, Planning Services and Building Services

Strategic Planning Review development policy and planning instruments in response to regional planning requirements Planning Scheme Substantial progress has been made with Draft Western Downs Regional Planning Scheme and while not as advanced as initially envisaged, the Scheme was submitted for a State interest review in 2012. The draft Planning Scheme was subsequently revised with regard to State requirements and legislative changes, and resubmitted seeking approval to proceed to public notification. Following completion of public notification of the new Planning Scheme, it is anticipated that it will be adopted by Council mid-2014. Strategic Planning Challenges

2012/13 achievements Planning Services Effectively resource and manage planning, development assessment and compliance A record total of 441 development applications were received in 2012/13, up from 294 the previous year. In addition, a total of 161 Planning Certificates were issued across the region. These statistics reinforce the continued strong growth throughout the Western Downs.

Upcoming challenges in the next financial year include: â&#x20AC;˘ The development and preparation of an Open Space and Recreation Strategy to provide a regional approach to open space and recreation planning. The strategy will help to complement the Western Downs Planning Scheme. â&#x20AC;˘ It is anticipated that a Cultural Heritage Study will be commenced in early 2014. This project will also complement the Western Downs Planning Scheme.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

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SA3 Planning For Liveability CONT’D 2012/13

ACHIEVEMENTS

Types of Development Application:

Tara

• ROL: Reconfiguring a Lot

ACTIVITY

• MCU: Material Change of Use • OW:

Operational Works

• R2C:

Request to Change

Overall Regional Statistics ACTIVITY

ROL

MCU

R2C

TOTAL

Applications received

Decision Notices issued

Negotiated Decision Notices issued

ROL

MCU

R2C

TOTAL

Applications received

237

441

Building Services

Decision Notices issued

160

324

Negotiated Decision Notices issued

Effectively resource and manage building, plumbing and drainage assessment, and inspection services

Deemed Approval Notices issued

Annual Statistics per Customer Service Centre Areas: Chinchilla ACTIVITY

ROL

MCU

R2C

TOTAL

Applications received

184

Decision Notices issued

139

Negotiated Decision Notices issued

ROL

MCU

R2C

TOTAL

Applications received

Decision Notices issued

Negotiated Decision Notices issued

ROL

MCU

R2C

TOTAL

Applications received

105

163

Decision Notices issued

117

Negotiated Decision Notices issued

Dalby ACTIVITY

Miles ACTIVITY

The majority of building certification and plumbing assessment activity for the 2012/13 year was to the west of the region with the resource sector creating substantial demand for Council services. While domestic residential work was steady, commercial and residential unit developments provided significant workloads. Construction workers accommodation was considerable and while most of the major camps are in place, additional rooms are already being added to the existing camps and further camps are proposed for the future. Challenges • Effectively managing building compliance has been a challenge in light of the increased rate in which works are carried out. Accelerated development increases the likelihood of works being carried out without proper approvals being in place and Council is endeavouring to capture all of this work. • Work is being undertaken to capture all backflow prevention devices onto a regional register, however as some customer service areas have no record of the installation of devices this is a project that will require extra resources to complete. • An audit of the register for On-Site Wastewater Treatment Plants is required to ensure that Council is meeting its obligation under the Plumbing and Drainage Act 2002. The register must be updated to ensure that servicing of these units is performed as required.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 3 1

SA3 Planning For Liveability CONTâ&#x20AC;&#x2122;D 2012/13

ACHIEVEMENTS

The following lists detail approvals issued for the Chinchilla, Dalby, Miles and Tara customer service areas. Chinchilla Building Type

Number of Approvals YTD

Number of Dwelling Units

Value of Approvals YTD

Council

Private

Residential (New)

111

$23,714,477

$45,407,358

Residential (Alteration/Addition)

$1,164,404

$65,950

Serviced Accommodation

$324,160

Domestic Outbuildings

$1,344,390

$321,059

Commercial (New)

$15,986,001

$8,298,811

Commercial (Alteration/Addition)

$818,583

$1,224,963

Industry (New)

Industry (Alteration/Addition)

Public Buildings (New)

Public Buildings (Alteration/Addition)

Swimming Pools

$168,000

$112,550

Miscellaneous

$186,100

TOTAL

206

148

$43,706,115

$55,430,691

Chinchilla

Council

Private

YTD 142

142

YTD

Building Compliance Searches

Building Record Searches

Special Reports

Building and Plumbing Inspections

1,330

TOTAL

1,428

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 3 2

SA3 Planning For Liveability CONTâ&#x20AC;&#x2122;D 2012/13

ACHIEVEMENTS

Dalby Building Type

Number of Approvals YTD Council

Private

Residential (New)

Residential (Alteration/Addition)

Number of Dwelling Units

Value of Approvals YTD Council

Private

$2,991,458

$17,118,776

$699,844

$2,045,283

Serviced Accommodation

$192,000

$26,350,000

Domestic Outbuildings

$1,016,610

$858,685

Commercial (New)

$56,959

$1,198,216

Commercial (Alteration/Addition)

$238,039

$6,547,302

Industry (New)

$1,946,138

$2,460,431

Industry (Alteration/Addition)

$36,850

$162,000

Public Buildings (New)

$8,000

Public Buildings (Alteration/Addition)

$123,714

$5,186,931

Swimming Pools

$246,140

$216,249

Miscellaneous

$988,005

$329,000

TOTAL

140

177

$8,543,757

$62,472,873

Dalby

YTD

Building Compliance Searches

Building Record Searches

Special Reports

Building and Plumbing Inspections

782

TOTAL

927

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 3 3

SA3 Planning For Liveability CONTâ&#x20AC;&#x2122;D 2012/13

ACHIEVEMENTS

Miles Building Type

Number of Approvals YTD Council

Private

Residential (New)

Residential (Alteration/Addition)

Number of Dwelling Units

Value of Approvals YTD Council

Private

$3,230,084

$766,1124

$480,200

$102,000

Serviced Accommodation

$64,000

$38,776,180

Domestic Outbuildings

$121,875

$157,947

Commercial (New)

$5,000

Commercial (Alteration/Addition)

$50,000

$250,000

Industry (New)

$270,000

Industry (Alteration/Addition)

Public Buildings (New)

Public Buildings (Alteration/Addition)

$12,000

Swimming Pools

$80,523

Miscellaneous

$10,000

$355,998

TOTAL

$42,66,082

$47,308,249

Miles

YTD

Building Compliance Searches

Building Record Searches

Special Reports

Building and Plumbing Inspections

215

TOTAL

268

Annual Report 1 JULY 2012 TO 30 JUNE 2013

YTD

PA G E 3 4

SA3 Planning For Liveability CONTâ&#x20AC;&#x2122;D 2012/13

ACHIEVEMENTS

Tara Building Type

Number of Approvals YTD

Number of Dwelling Units

Value of Approvals YTD

Council

Private

Residential (New)

$847,455

$4,593,236

Residential (Alteration/Addition)

$35,000

Serviced Accommodation

$165,205

Commercial (New)

$565,920

Commercial (Alteration/Addition)

Industry (New)

$28,299

$78,000

Industry (Alteration/Addition)

$19,800

Public Buildings (New)

Public Buildings (Alteration/Addition)

$250,000

Swimming Pools

Miscellaneous

$1,345,759

$5,237,156

Domestic Outbuildings

Tara

Council

Private

YTD

Building Compliance Searches

Building Record Searches

Special Reports

Building and Plumbing Inspections

164

TOTAL

173

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 3 5

SA 4 Our Environment ambition Provide a healthy environment for our people today and the generations of tomorrow

Our Environment incorporates the strategic functions of Environmental Health, Rural Services and Waste Management

Environmental Health Improving environmental health for the benefit of our regional communities and environment. Council’s focus on core environmental health responsibilities continued during the financial year with involvement in food hygiene, environmental protection, environmental nuisances, and public health matters as well as administering Council’s Local Laws. Council balances its enforcement of environmental health practices with a proactive approach to promoting better environmental health practices. The Environmental Health section regularly prepares newsletters, offers instructional courses, and conducts routine inspections to communicate environmental health messages to stakeholders. A good example is Council’s food hygiene course, offered free of charge to local businesses. This course helps to improve food handlers’ knowledge of food hygiene and the program is being expanded to target not-for-profit groups as well as food businesses. Achievements

2012/13 achievements community, including administration of Council’s Local Laws, Animal Management laws and Environmental Health (including a graduate program). An intensive program of licensable premise inspections has been undertaken, following a period of limited capacity. Challenges • The local environment is changing, including the natural environment, activities, industry, demographics and workforces. • Continual legislative reform causes a level of uncertainty for Council, makes longer term planning more difficult, and causes confusion for some stakeholder groups.

Following flooding in 2010/11, the Environmental Health section developed a permanent mosquito management capability program, and has been able to activate it regularly to respond to seasonal outbreaks.

• Similarly, the deregulation of some categories of Environmentally Relevant Activities is expected to result in similar demands on Council (in terms of customer requests and environmental incidents) with less compliance tools available for Council.

The section has also developed improved capacity for proper delivery of Environmental Health and Animal Management services to the

• Increasing applications across complex areas such as Food Act matters, particularly in remote locations, is an ongoing challenge.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 3 6

SA4 OUR ENviRONMENT CONT’D 2012/13

ACHIEVEMENTS

Statistics

2012/13

Previous year - 2011/12

Dogs Registered

5,391

4,324

Cats Registered

1,050

951

Animal Customer Requests

1,062

n/a - a newly reported measure

Food Hygiene Course

112

New Food Applications

n/a - a newly reported measure

Food Licences (at 30/6/13)

270

n/a - a newly reported measure

(Combined in Licensed premise inspections)

173

7 (135 prior to amendment of legislation)

n/a - a newly reported measure

(Combined in Licensed premise inspections)

Local Law Approvals

n/a - a newly reported measure

Licensed Premise Inspections (Food & ERA)

321

235

Local Law Customer Requests

404

n/a - a newly reported measure

EH Customer Requests

238

n/a - a newly reported measure

Food premises Inspected ERA's New ERA's ERA Inspections

Rural Services/Natural Resource Management Create a natural environment that is valued and sustainable by managing the region’s natural character, heritage and values. This year saw the continuing on-ground fight against emerging animal and plant pests. The region-wide pest management plan received endorsement from the Queensland Government and was adopted by Council. In conjunction with stakeholder groups, action plans to continue the fight against plant and animal pests continue to be developed and will address some of the emerging issues with local pest management. The group also maintained the stock routes under Council’s control and offered other rural services such as the control of wandering stock. As part of Council’s new Corporate Plan, one of the goals is the provision of additional washdown facilities for the prevention of weed and seed spread in strategic locations throughout the region. The construction of the Wandoan Washdown Bay was completed and commissioned in February 2012 and continues to be well patronised in excess of initial forecasts. Further washdown facilities are also planned for Chinchilla, Miles and Dalby. Council assisted a number of Natural Resource Management (NRM) groups with the delivery of on-ground environmental projects in sensitive areas, such as creeks and reserves. A focus of this program included work with the Bunya Mountains Murri Rangers Program for the

on-ground projects in Russell Park and Bunya Mountains, which have been recognised with National awards. Achievements Council is strengthening relationships with external organisations to develop successful partnerships on NRM projects, particularly the Myall Creek project with Condamine Alliance, which was awarded the National Riverprize Australia 2012. It was also awarded CATEGORY WINNER of the Banksia Awards 2012, and CATEGORY WINNER of the United Nations Association of Australia World Environment Day Award 2013. There have also been a number of other successful projects with NRM and Landcare groups. The strong partnership arrangement with the Bunya Mountains Murri Rangers continues which includes work investigation, restoration and maintenance works on Council’s Russell Park - a 1,000 acre escarpment and rainforest estate located at the top of the mountains. This project was awarded a National Landcare Award in 2012 for on-ground and strategic works. Furthermore, work has progressed throughout the year to develop not only the new weed seed washdown facilities in Chinchilla and Miles, but also a larger combined weed seed and cattle truck washdown in Dalby that will complement activities at the Dalby Saleyards @ Western Downs.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 3 7

SA4 OUR ENviRONMENT CONT’D 2012/13

ACHIEVEMENTS

Challenges

Waste Management

• Due to the popularity of the Wandoan Washdown Bay increased effluents from this facility had considerable impact on the Sewerage Treatment plant, which required the livestock washing facilities to be temporarily taken off-line. Planning is well underway to retrofit additional treatment facilities to reduce this impact and allow the livestock washing facilities to be recommissioned. This has also necessitated the complete review of treatment processes that were originally designed for development of further washdown facilities in Chinchilla, Miles and Dalby.

Meet the current and growing needs of our region through a coordinated and considered approach to services and environmental infrastructure

• It is recognised that with the changes in demographics, including increased industrial activity in rural areas and absentee landholders, there is an increased risk of pest spread. Combined with increasing pest activity (emerging species as well as new pest invasions to new areas and increasing distribution of existing pests) this is considered a substantial future challenge.

Centres (Transfer Stations) in Dalby, Kaimkillenbun, Moonie and

• Council established a Pest Management Working Group in the context of the development of its Pest Management Plan. With many stakeholders and interest groups, significant effort is being made to improve cooperation and engagement with all relevant stakeholders. Statistics • Wild dog baits distributed during 2012/13 campaigns: 5,000kg (compared to 4,700kg in 2011/12 and 3,028kg during 2010/11 campaigns)

Council operates a solid waste business, incorporating a waste and recycling collection service that is focused on domestic waste and a substantial network of waste disposal and recycling facilities throughout the local government area. As of 30 June 2013, Western Downs Regional Council operated 19 landfills spread throughout the region and four Waste and Recycling Condamine (being a temporary facility only). Council’s Waste Management section continued to deliver its Waste Infrastructure Strategy titled “Towards a Waste Wise Western Downs”. This strategy seeks to provide contemporary waste facilities throughout the region as existing waste disposal facilities approach their ultimate capacity. As part of continual improvement, a comprehensive review of the 2010 Waste Infrastructure Strategy began in late 2012 and is expected to result in the preparation of a thorough 10 year Asset/ Business/Financial Plan to underpin the section strategy. Integrated into the strategy review has been a review of service standards which revealed an outstanding performance of the Garbage and Recycling Service, but a varying degree of performance for Council’s landfill facilities. Achievements The flagship Dalby Waste and Recycling Centre was opened in November 2012, following commencement of construction in early 2011. This centre is an exciting development for local communities, providing state-of-the-art facilities for the deposit of recyclables and disposal of waste. This facility has since been recognised by the Waste Management Association of Australia, taking out the Biannual National Transfer Station Innovation and Excellence Award over many other local governments and private sector facilities. Planning for other Waste and Recycling Centres is underway, including large regional centres at Chinchilla and Miles due for construction in 2013. Due to the continuing increase in industrial activities in the region, there has been a resultant increase in materials received at Council’s Waste Disposal Facilities. However, there has also been a substantial increase in diversion of these materials from landfill, either for re-use, reprocessing or recycling. At present, opportunities exist at Council’s main waste facilities for the diversion of greenwaste, timber, concrete, metals, oil, batteries, paper, cardboard and consumer products.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 3 8

SA4 OUR ENviRONMENT CONT’D 2012/13

ACHIEVEMENTS

The region-wide garbage and recycling collection contract continues to be a resounding success with the customer base still growing. Now almost 12,000 garbage and 6,000 recycling services are collected throughout the Western Downs every week with minimal service interruptions. The service provides separate garbage and recycling collection at all major population centres as well as many rural/ residential communities for the same price, no matter the location. The community has responded very well to the introduction of this service, with the kerbside recycling rates substantially increasing since its inception. Council’s Waste Management section continues to run a successful waste education program that has focused on specific targeted campaigns based on operational needs, such as the promotion of new facilities, recycling, organics workshops (including primary schools and wider community), and a “Sort it, Load it, Recycle it” program relating to patrons attending waste facilities. There has been an impressive reduction in kerbside contamination, with Council’s targeted education and enforcement program reducing the amount of contamination in the recycling wheelie bin from its peak at 20% in March 2013, to 7% in June 2013. Apart from the environmental benefits of improving recycling quality, this reduction in contamination is expected to save Council as much as $20,000 per annum by avoiding additional processing or penalty costs. Substantial progress has been made to improve operational compliance at larger landfills, evidenced by the changes made to the Dalby, Chinchilla, Miles and Tara landfills through the rolling out of new

The section has also continued to refine the collection of its business statistics ensuring proper data regarding customer numbers, waste quantities received and trends at major waste facilities are collected and recorded. The result has been the availability of evidenced data to assist Council in its decision making process. Challenges • Project planning is well underway for new regional landfills, including the Winfields Road Landfill Upgrade and the West Regional Landfill. Extensive site selection and validation processes were undertaken during the year and development applications were prepared for the preferred sites. These projects are complex and require significant capital investment by Council to employ contemporary environmental safeguards that provide substantial long-term waste disposal capacity for the entire Western Downs area. • The continuous improvement to meet statutory compliance at many sites is both an achievement (in terms of improvements already made at major sites) and a challenge, especially for those smaller, unsupervised sites where further improvement is required. • Many of Council’s current landfill facilities are progressing at a rapid pace towards their ultimate capacity, which is a major driver for Council’s Waste Infrastructure Strategy. With many nearing the end of their life, the strategy for replacement and caring for these sites will have a major impact on Council’s budget, especially in a climate of reducing external contributions. Statistics • Properties Serviced: 12,074 (11,603 previous year)

operational contracts, improved contract management and supervision

• Kerbside Recycling: 1,976 tonnes (1,807 tonnes - previous year)

by Council waste operations staff. These initiatives continue to

• Recycling contamination rate: 14.3% (12.4% - previous year)

consolidate better relationships with contractors, customers and

• Green waste recycled (final product generated): 19,079m³ (2,949m³ - previous year)

internal service providers.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 3 9

SA 5 Utility Services ambition Manage our water, sewerage and gas networks to achieve reliability, safety and cost

Utility Services incorporates the strategic functions of Water, Wastewater and Gas The 2012/13 year continued to bring significant challenges to the Utilities section with the development of the coal mining industry, the Coal Seam Gas Industry, and new developments associated with the Liquified Natural Gas industry having a major impact on the water and wastewater services of many regional communities. Planning and designing of augmentation works has continued to be the major focus during the year with delivery commencing 2013. The Utilities section presented its proposed Ten Year Capital Works Program to enable Council to forward plan major expenditure on infrastructure for the region.

2012/13 achievements • The automatic read meter replacement program has continued, with 1,000 new meters installed in Dalby. • Asset mains replacement works included replacements in Dalby, Chinchilla, Jandowae and Warra. • Planning and design work for new Water Treatment Plants at Miles, Wandoan and Tara have been completed with tender

Water Manage water and recycled water treatment, networks, revenue and assets to achieve safe, reliable and cost effective water supplies • A number of projects have been completed for the Miles water supply with new trunk mains construction continuing.

submissions called for the Miles and Tara Reverse Osmosis plants. Tenders for stage three of the Dalby Reverse Osmosis plant have also been called. The Wandoan conventional Water Treatment Plant tender has been awarded with construction scheduled for completion February 2014.

Town Annual Water Consumption 1,600 Summer Consumption

1,400

Winter Consumption

Consumption (ML)

1,200 1,000 800 600 400 200 0 Dalby

Chinchilla

Tara

Jandowae

Annual Report 1 JULY 2012 TO 30 JUNE 2013

Miles

Wandoan

PA G E 4 0

SA5 UTILITY Services CONTâ&#x20AC;&#x2122;D 2012/13

ACHIEVEMENTS Town Litres/Connection/Day (annual average)

Consumption (L/conn/day)

1,200 1,000 800 600 400 200 0 Dalby

Chinchilla

Tara

Jandowae

Miles

Wandoan

Village Annual Water Consumption 40 Summer Consumption

Consumption (ML)

Winter Consumption 30 25 20 15 10 5 0 Bell

Warra

Condamine

Meandarra

Village Litres/Connection/Day (annual average) 800

Consumption (L/conn/day)

700 600 500 400 300 200 100 0 Bell

Warra

Condamine

Annual Report 1 JULY 2012 TO 30 JUNE 2013

Meandarra

PA G E 4 1

SA5 UTILITY Services CONTâ&#x20AC;&#x2122;D 2012/13

ACHIEVEMENTS Hamlet Annual Water Consumption

Consumption (ML)

18 16

Summer Consumption

Winter Consumption

12 10 8 6 4 2 0 Jimbour

Bun

Brigalow

Dulacca

Kogan

Moonie

The Gums

Glenmorgan

Flinton

Westmar

Hamlet Litres/Connection/Day (annual average)

Consumption (L/conn/day)

1,200 1,000 800 600 400 200 0 Jimbour

Kaimkillenbun

Brigalow

Dulacca

Kogan

Moonie

The Gums

Annual Report 1 JULY 2012 TO 30 JUNE 2013

Glenmorgan

Flinton

Westmar

PA G E 4 2

SA5 UTILITY Services CONT’D 2012/13

ACHIEVEMENTS Wastewater

Total Treated Sewerage (ML)

Manage wastewater treatment, collection and pumping, revenue and assets to achieve reliable and environmentally sensitive wastewater systems • Major asset upgrades to pump stations were undertaken at Chinchilla and Dalby. • Manhole re-lines and sewer main patching was undertaken in Miles, Jandowae and Dalby. • Planning to cater for the rapidly developing communities of Dalby, Chinchilla, Miles and Wandoan has been completed, and included in the Ten Year Capital Works Plan.

Dalby

846.32

Chinchilla

442.49

Miles

107.58

Tara

96.10

Wandoan

39.12

Jandowae*

40.93

Meandarra

11.99

* Estimated volume based on pumping hours

• Planning and design work for new Wastewater Treatment Plant at Wandoan was completed, with the tender awarded. Expected completion is December 2013. The Miles Wastewater Treatment Plant tender closed and assessment is underway. • Planning commenced for a proposal to increase capacity at the Chinchilla Wastewater Treatment Plant. Treated Sewerage 120

Treated Sewerage (ML)

100 80 60 40 20 0 Jul

Aug

Sep Dalby

Oct Chinchilla

Nov Miles

Dec

Jan Tara

Feb Wandoan

Annual Report 1 JULY 2012 TO 30 JUNE 2013

Mar Jandowae

Apr

May Meandarra

PA G E 4 3

Jun

SA5 UTILITY Services CONT’D 2012/13

ACHIEVEMENTS Gas

Manage gas networks, revenue and assets to achieve safe, cost effective gas distribution systems.

Total Gas Consumption (GJ)

• Planning and design for the Watt Street truck main is completed with contractors engaged for construction of the main and the district regulator station.

2010/11

134,589

2011/12

156,002

2012/13

141,119

• District regulator station upgrades continued throughout 2012. • Council’s Gas Safety Management Plan was completed in 2012.

Gas Gate Station Consumption Indicator 25,000

Consumption (GJ)

20,000

15,000

10,000

5,000

0 Jul

Aug

Sep

Oct

Nov 2010/11

Dec

Jan

Feb

2011/12

Annual Report 1 JULY 2012 TO 30 JUNE 2013

Mar

Apr

May

2012/13

PA G E 4 4

Jun

SA 6 infrastructure ambition Build and maintain civil infrastructure to create safe and liveable communities within our region

Infrastructure incorporates the strategic functions of Civil Works, Aerodromes, Asset Management, Cemetery Operations, Stormwater Networks, District Depots and Workshops, Commercial Works, Fleet and Plant, and Quarry Operations. Engineering Services has continued to work effectively in delivering regional infrastructure services through both regional planning and local delivery. Projects have been delivered by a combination of Council’s workforces, based out of local depots and customer services centres, in conjunction with locally and regionally based contractors to meet the needs of all of Council’s customers. This has been done to maintain best value for the infrastructure services provided. On top of the normal construction and maintenance works delivered by Engineering Services, Council continued to deliver the region’s most intensive local roadworks program as part of the ongoing recovery effort repairing damage caused by the summer 2010/11 floods and the 2013 events of January and March. With the ongoing intensive development of the Surat Basin and its resources, the resulting impacts on community infrastructure continue to be a focus for Engineering Services. A number of control measures have been utilised to deal with these impacts such as permitting, infrastructure agreements, and planning and building approvals. While the ongoing flood reconstruction works scheduled for completion March 2014 provided additional challenges, the main objective of Engineering Services remains to ensure that a structured approach is taken towards the planning and development of quality infrastructure. Engineering Services aims to set appropriate standards, approve all designs and budgets prior to implementation to ensure that Council and the community achieves best value in service delivery.

2012/13 achievements Civil Works Plan, design, construct and maintain regional civil infrastructure to service the regional community Currently Council owns the second largest road network in Queensland totalling 7,729km, of which 2,106km is sealed and 5,623km is unsealed. An additional 1,959km of Federal and State roads come under Council’s care and control, taking the total length of Council controlled roads to 9,688km. Acknowledging the impact of significant flood events in early 2013 and resource sector activities across the Western Downs in 2012/13, Council delivered a substantial amount of civil works throughout the region. Both Council’s day labour workforce and an extensive pool of contractors have been used to meet the timeframes of these demands. This has significantly improved the level of service of road networks in many areas, even with increased traffic volumes. Engineering Services continued the process of long-term planning and budgeting with a Ten Year Works Program developed for each of the five districts. This Program provides for all capital, major maintenance, Main Roads works and maintenance requirements for road and footpath infrastructure for the next ten years. The compilation of this Program involves identifying and prioritising Council’s infrastructure needs according to clear and transparent methodology, which is consistent with Council policies, strategies and the Corporate Plan.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 4 5

SA6 INFRASTRucture CONT’D 2012/13

ACHIEVEMENTS Parks and Gardens

Asset Management

Maintain regional Parks and Gardens assets to service the needs of the Western Downs Communities

Develop a whole of organisation approach to implement best practice asset management

The Parks and Gardens function is resourced through the Works Section of Council to provide a better service delivery to the community. Extra resources were provided by Council to ensure that the community’s expectation on service delivery is assessed against the resource levels available to deliver this important function.

Council’s approach to asset management is to ensure the delivery of a set level of service, in the most cost effective manner, through the management of Council’s $1.6 billion assets for present and future customers.

The Council’s strategy remains to enhance the existing parks and gardens throughout the region by delivering consistent levels of service for like facilities, no matter where they are located within the region. Flooding and high rainfall did cause a large drain on resources from this section during 2012/13 in order to ensure public safety. However, parks and gardens throughout the region have responded well to the higher rainfall levels and extra works being performed on this function.

Aerodromes Maintain and enhance aerodromes relevant to CASA and community requirements Council operates and maintains eight aerodromes across the region generating an operational expenditure for the year of $668,236 and revenue of $241,006.

The development of a whole of organisation approach to asset management has continued with associated financial modelling and service level standards. Core Asset Management Plans for key assets of Council have been developed and are being implemented. A comprehensive condition assessment was carried out on the majority of Council assets to achieve a better understanding of the current condition and estimated useful lives. This assessment has resulted in more accurate depreciation figures being established. Council will continue to focus on enhancing its asset management systems as it believes this will contribute to achieving financial sustainability while delivering required levels of service to the community at a reasonable cost.

Council continues to work closely with the resource sector to plan for the development of aerodrome infrastructure requirements aligned with the future growth of the Western Downs. A project which resulted from this planning is the construction of a regional aerodrome at Miles. The project is estimated to cost $15 million and will be fully funded by Australian Pacific Liquified Natural Gas. Construction on the project began in February 2013 and is due for completion in October 2013. Planning for upgrades to Chinchilla, Wandoan and Dalby Aerodromes also continued. Hot mix rehabilitation was carried out to the Dalby Aerodrome Terminal Area at a cost of $302,347 and the Meandarra runway was sealed at a cost of $48,000, which was funded by the private sector. All aerodromes have continued to be maintained and a longer term view of infrastructure at each strip has been taken. This has resulted in an increased effort in maintaining the assets at these important facilities in order to provide improved services to users.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 4 6

SA6 INFRASTRucture CONT’D 2012/13

ACHIEVEMENTS

Cemeteries Maintain cemetery operations to a level acceptable to the community During the 2012/13 year the cemeteries section underwent significant reform to ensure Council is well placed to meet its obligations in delivering quality and sustainable cemetery facilities to the community, now and into the future. Areas of improvement included the standardisation of processes and adoption of strategic initiatives including: • Adoption of a Cemetery Operations Policy.

Council’s website. This forms part of a transition to reducing the complexities and confusion around funeral operations. To ensure continual improvement, cemetery operations will be regularly reviewed to ensure a quality service and facilities that is responsive to the needs of our customers and the changing trends in memorialisation. Total Burials 2012/13 100

• Application forms and procedures streamlined and standardised region wide. • Fees and charges reviewed, with one charging regime adopted for all cemeteries. • Future development planning commenced for Council’s main cemeteries.

• Implementation of online burial register to comply with Department of Justice’s Births, Deaths and Marriages legislation. • Cemetery records audited and updated as an ongoing project.

Council’s cemetery customers have easier access to cemetery forms, fees and charges and policy as these are now available online from Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 4 7

Dalby

Chinchilla

Miles

Tara

Jandowae

Wandoan

Moonie

Condamine

Dulacca

Flinton

• Development of community relationships to achieve improvements within the cemeteries.

The Gums

• Expansion of burial areas and headwalls where required.

Meandarra

• Cemetery equipment upgraded.

SA6 INFRASTRucture CONT’D 2012/13

ACHIEVEMENTS Stormwater Networks

has been done to assist with the mitigation of increased traffic volumes

Plan and design regional stormwater area network infrastructure

on our roads but has also resulted in an increased level of service for

Council’s aim is to provide stormwater infrastructure and strategies that ensure adequate protection and to minimise the effect of overland flow or flooding. Planning for studies into several stormwater catchments occurred in Dalby and Chinchilla. Council has continued with major works in the Gaske Lane area of Chinchilla and work is expected to commence in 2013/14.

Commercial Works

the travelling public.

Fleet To manage an efficient fleet and plant to support Council operations Council has an adopted Plant and Vehicle Replacement Policy which was applied across the region using an industry standard approach designed to reflect true costs. This will allow Council to maintain a sustainable modern fleet into the future and provides a consistent

Actively pursue commercial works opportunities within our region Commercial works include external works for private developers under contractual arrangements and provide Council’s workforce with the opportunity to compete and measure itself against private industry. This arrangement not only keeps our workforce up-to-date with modern construction techniques, but also demonstrates that it is competitive in the construction market. This in turn ensures an effective workforce that delivers local projects cost effectively.

regional approach to fleet and vehicle replacement. Council replaced identified fleet at a net cost of $5,940,714. Council’s Fleet Section generated an operational income of $24,785,964 and incurred operation expenditure of $17,753,494, resulting in an operational profit of $7,032,475.

Quarry Operations To provide quality quarry products at competitive prices

A substantial part of commercial works operation includes the completion of work by Council on behalf of the Department of Transport and Main Roads (TMR). An alliance is in place with TMR under a contractual agreement to deliver the Road Maintenance Performance Contract (RMPC) on an annual basis. Council also undertook a number of major road reconstruction projects as the Principal Contractor on behalf of TMR. This is a very important part of Council’s program delivery as it not only provides safer main roads within the region but maintains the ability of Council to provide employment in the region.

A strong performance has been recorded by Council’s Jimbour Quarry

In addition, Council has delivered a significant number of projects on its own network with funds provided by major resources companies. This

Council’s Jimbour Quarry remains committed to the safe production and

operations for the 2012/13 financial year. Product sales totalled $5.6 million, which was made up of $3.5 million internal sales and $2.1 million external sales. The operational expenditure for the year was $4.3 million, resulting in a net profit of $1.3 million. Crushing operations during the year produced 172,526 tonnes of road base material and 207,261 tonnes of aggregates and associated materials.

supply of quality materials to its valued clients.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 4 8

SA6 INFRASTRucture CONTâ&#x20AC;&#x2122;D 2012/13

ACHIEVEMENTS Major Projects

Dalby Road Projects

The following tables list the major projects completed in 2012/13 across the region: Chinchilla Road Projects Road Name

Work Description

Warrego Highway, Brigalow

Replace Footpath

Banana Bridge Road

Resheet and Seal

Beelbee Road

Resheet and Seal

Wambo Street, Chinchilla

Replace Footpath

Slessar Street, Chinchilla

Replace Footpath

Park Street, Chinchilla

Replace Footpath

Dahlers Road

Bitumen Reseal

Monmouth Road

Bitumen Reseal

Water Works Road

Bitumen Reseal

Beelbee Road

Bitumen Reseal

Boonarga-Inverai Road

Bitumen Reseal

V Bells Road

Bridge Replacement

Butts Road

Gravel Resheet

Holmes Road

Gravel Resheet

Oak Park Road

Gravel Resheet

Wintons Road

Gravel Resheet

Road Name Branch Creek Road Reconstruction (RRG) (Ch1.14 to 1.97) Moreton Street (TIDS) Golf Club to Authur Street) Wilds Road Reconstruction (RRG) Edward Street (Cunningham to Hogan) Flood Damage Moreton Street (Authur to Owen) Flood Damage Wood Street (Myall to Owen) Flood Damage Alfred Street Bunya Street (Myall to Owen) Flood Damage Ayrton Street (Charles to Orphen) Flood Damage Wood Street Wood Street Macalister Pirrinuan Road Ingleton Frees Road Patrick Street Bridge Replacement Andersons Road Edgefield Road Kath's Road Kupunn - Duleen Road Kupunn Road Niagara Road Kent's Road Pirrinuan - Apunyal Road Woollett's Road Lower Jinghi Road Bunya Street Edward Street Wallace Street Moreton Street Curtis Street Alfred Street Archibald Street Orsova Court Bell Court Hospital Road Acacia Avenue Springfield Drive Hoffman Street Henderson Street Mathew Court

Annual Report 1 JULY 2012 TO 30 JUNE 2013

Work Description Reconstruction Reconstruction Widening and Seal Reconstruction Reconstruction Reconstruction Reconstruction Reconstruction Reconstruction Dust Suppression Gravel Resheet Gravel Resheet Gravel Resheet Bridge Replacement Bitumen Reseal Bitumen Reseal Bitumen Reseal Bitumen Reseal Bitumen Reseal Bitumen Reseal Bitumen Reseal Bitumen Reseal Bitumen Reseal Bitumen Reseal Bitumen Reseal Bitumen Reseal Bitumen Reseal Bitumen Reseal Bitumen Reseal Bitumen Reseal Bitumen Reseal Bitumen Reseal Bitumen Reseal Bitumen Reseal Bitumen Reseal Bitumen Reseal Bitumen Reseal Bitumen Reseal Bitumen Reseal

PA G E 4 9

SA6 INFRASTRucture CONTâ&#x20AC;&#x2122;D 2012/13

ACHIEVEMENTS Tara Road Projects

Miles Road Projects Road Name

Work Description

Road Name

Work Description

Racecourse Road

Intersection Upgrade

Males Drive

Resheet and Seal

Arubial Road

Widen and Seal

Fry Street

Replace Footpath

Harphams Road

Widen and Seal

Bullock Head Road

Gravel Resheet

Butlers Road

Widen and Seal

Coomrith/ Glenmorgan Road

Gravel Resheet

Old Cameby Road

Widen and Seal

Southglen Road

Gravel Resheet

Elerslea Lane

Bitumen Upgrade

Payne Street, Meandarra

Replace Footpath

Wallen Creek Road

Culvert Upgrade

Pine Street

Bitumen Reseal

Council and TMR networks

Flood Damage Emergency Repairs

Marian Street

Bitumen Reseal

Green and Whites Road

Bitumen Reseal

Dawson Street

Bitumen Reseal

Humbug Road

Bitumen Reseal

Murilla Street

Bitumen Reseal

Sara Street, Meandarra

Bitumen Reseal

Dulacca North Road

Bitumen Reseal

Old Moonie Road

Bitumen Reseal

Yulabilla Road

Bitumen Reseal

Day Street

Bitumen Reseal

Wambo Street, Condamine

Bitumen Reseal

Fairymeadow Road

Shoulder Rehseet

Glen Olive Road

Gravel Resheet

Glenaubyn Road

Gravel Resheet

Sunnyside Road

Gravel Resheet

Barramornie Road

Gravel Resheet

Trasks Lane

Gravel Resheet

Bells Road

Gravel Resheet

Gil Weir Road

Gravel Resheet

Kerwicks Road

Gravel Resheet

Myranga Road

Gravel Resheet

L Tree Creek Road

Gravel Resheet

Retreat Road

Gravel Resheet

Glenlea Road

Gravel Resheet

Cormacks Road

Gravel Resheet

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 5 0

SA6 INFRASTRucture CONTâ&#x20AC;&#x2122;D 2012/13

ACHIEVEMENTS Wandoan Road Projects Road Name

Work Description

Bundi Road

Widen and Seal

Downfall Creek Road

Widen and Seal

Sundown Road

Widen and Seal

Murrays Road

Bitumen Reseal

Yeovil Road

Bitumen Reseal

Pine Hills Road

Bitumen Reseal

Brookfield Road

Bitumen Reseal

No.2 Road

Bitumen Reseal

No.4 Road

Bitumen Reseal

Bundii Road

Bitumen Reseal

Nathan Road

Bitumen Reseal

Roche Creek Road

Shoulder Resheet

Bungaban Road

Shoulder Resheet

12 Mile Road

Gravel Resheet

Kabunga Road

Gravel Resheet

Cecils Road

Gravel Resheet

Zillmans Road

Gravel Resheet

L Road

Gravel Resheet

Q Road

Gravel Resheet

Weldons Road

Gravel Resheet

Stiller Bros Road

Gravel Resheet

Fosters Road

Gravel Resheet

Hansens Road

Gravel Resheet

Giligulgul Road

Gravel Resheet

Ponty Pool Road

Gravel Resheet

No.2 Road

Gravel Resheet

No.7 Road

Gravel Resheet

Peakes Road

Gravel Resheet

Sheady's Road

Gravel Resheet

Gurulmundi Road

Gravel Resheet

Henry's Road

Gravel Resheet

Gales Road

Gravel Resheet

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 5 1

SA 7 Empowering our Team ambition Provide organisational support and leadership to build a strong and effective regional Council

Empowering Our Team incorporates the strategic functions of Strategic Management, Governance, Strategic Marketing, Information Management, Human Resources Management, Safety, Disaster Management, and the regional Customer Service Centres.

Strategic Management To provide effective strategic planning and leadership to establish a clear focus, shared across our regional organisation • Facilitated the in-house development of Council’s new five year Corporate Plan. • Ongoing implementation of the 2013-2017 Corporate Plan including a Chief Executive Officer Roadshow reaching over 70% of Council staff with 17 sessions held across the region. • Four quarterly reviews of 2009-2013 Corporate Plan and 2012/13 Operational Plan. • Monthly Executive Team Meetings held.

2012/13 achievements Governance To implement best practice governance to achieve an effective and accountable Organisation Legislative Compliance Council’s operations are largely regulated by state legislation, in particular the Local Government Act 2009 (the LGA) and its Regulation. The Act is underpinned by the local government principles of:

• Quarterly Management Team Meetings held regionally.

a. Transparent and effective processes and decision-making in the public interest

• Development of Three Year Department Business Plan template commenced.

b. Sustainable development and management of assets and infrastructure and delivery of effective services

Challenges

c. Democratic representation, social inclusion and meaningful community engagement

• Advocating for time to be dedicated to working on the business of Council rather than working in the business and remaining largely reactive rather than proactive. • The implementation of Council’s new 2013-2017 Corporate Plan and promoting the new business philosophy it contains. • Developing a clear line of sight through Council’s strategic planning documents that enable each employee to trace how their operational role contributes to Council ultimately achieving the community’s longterm vision for the region.

d. Good governance of, and by, local government e. Ethical and legal behavior of Councillors and local government employees Local Laws and Policy The Local Government Act 2009 empowers Council to establish controls by the making of local laws that reflect local community needs and ensure the good rule and governance of the region’s diverse communities. Local Laws enable Council to protect public health and safety, meet specific community expectations and enhance and preserve the amenity of the Western Downs.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 5 2

SA7 Empowering our team CONT’D 2012/13

ACHIEVEMENTS

Council’s current set of Local Laws and Subordinate Local Laws were developed throughout the preceding financial year, taking effect in November 2011. This new suite of local legislation has enabled Council to respond consistently and effectively to matters of public concern during the 2012/13 year. Policies assist Council by guiding decision making and operational activities. A comprehensive policy framework links Council’s strategic plans, local government legislation, procedures and guidelines. Council’s policies continued to undergo periodic review in response to the changing legislative and operational environment and to ensure continuous improvement of policy and service delivery. Delegations The statutory powers vested in Council and its Chief Executive Officer are able to be delegated to enable the organisation to conduct its operations efficiently and expeditiously. A comprehensive review of all delegations was commenced during the reporting period, with the project scheduled for completion in 2013/14. Right to Information and Information Privacy The Right to Information Act 2009 gives a person a right of access to documents of an agency, having a pro-disclosure bias. A document must be disclosed unless disclosure would be contrary to the public interest, however the right to access the information contained in those documents is limited to the extent necessary to safeguard essential public interests. The Information Privacy Act 2009 acknowledges the importance of protecting the personal information of individuals, providing a right for individuals to access and amend their own personal information and rules for how agencies handle personal information. During the period 1 July 2012 to 30 June 2013, Council received a total of nine Right to Information (RTI) applications and one Information

Privacy (IP) access application, a significant increase from the two RTI and one IP applications received the preceding year. A total of 1,276 pages were considered and 1,015 pages released in full. One hundred pages were considered either partially or fully out of scope, with 161 pages containing information which was determined to be contrary to the public interest in accordance with the provisions of the RTI Act and IP Act. Of the 161 pages contrary to the public interest, 30 pages were partially released and 131 pages refused in full. Governance Challenges The continuous legislative change in the local government environment proved challenging from a compliance perspective throughout 2012/13. This was predominately due to the Local Government Act 2009 being significantly amended following the Local Government and Other Legislation Amendment Bill 2012 being assented on 22 November 2012. Further, the Local Government (Beneficial Enterprises and Business Activities) Regulation 2010, Local Government (Finance, Plans and Reporting) Regulation 2010 and Local Government (Operations) Regulation 2010 were collapsed into one significantly condensed Local Government Regulation 2012 in December 2012. This once again required a significant review of Council’s policies, plans and procedures to ensure legislative compliance.

Strategic Marketing Deliver marketing, communication and PR strategies that enhance Council’s professional corporate image Corporate Identity A key element of how Council maintains a professional corporate image is consistent use of brand elements (such as logo and graphic device) throughout advertisements, posters, web pages and internal documents. To help improve the community’s recognition of Council’s official information channels, an overarching sub-brand was developed and

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 5 3

SA7 Empowering our team CONT’D 2012/13

ACHIEVEMENTS

implemented to tie various electronic and print newsletters together under the one banner: Western Downs Wire. This has proved a popular and noticeable way to help the community understand the breadth of services delivered by Council.

° We have also increased general information alerts via SMS such as reminders about due dates for utility notices and community information sessions. ° To support auto registration of subscribers, the team investigated and implemented a new cloud-based system.

Challenges There is no formal benchmarking of the level of Council’s brand

• Promotional televisions in Customer Contact Centres

recognition within the community. The main way this could be done is

• LED sign in front of Dalby Corporate Office

through region-wide surveys, but this is subject to future resourcing.

• Disaster communication - During the January and March 2013 flood events, the community was kept up-to-date through media releases

Corporate Communication - External Council utilised several communication tools in its strategy to keep the community informed, educated and engaged about its activities, including:

and alerts, website updates, and SMS alerts. • Community Consultation and Project Branding - Natural Disaster Relief and Recovery Arrangements (NDRRA) funded the repair and restoration of roads affected throughout the region by the 2010/11 summer floods. Operation Road Restore is about one third of the

• Media releases / alerts ° These supported local media outlets with reporting on Council activities.

project and is focused on Dalby urban area. To help separate this significant project from Council’s normal road works maintenance

° The quantity of media releases distributed increased by 8.38% and alerts by 47.73% from last financial year.

program, the project was given its own name, logo and other graphic elements which have been used on a range of communication material, such as newspaper advertisements, Fact Sheets and

• Printed newsletters ° 12 editions of the one-page Monthly Council Update (now called Western Downs Wire: Monthly Update) were published

Frequently Asked Questions, a dedicated page on the Council website, and corflute signs for use at on-site works. The web page

in various newspapers, regional magazines and local community

is used as the key way to ensure up-to-date information is always

newsletter publications.

available to the public.

° Two editions of Council’s Community Update Newsletter (now called Western Downs Wire: Quarterly Update) were distributed to households across the region. • Website ° This is a critical communication tool to keep the community up-todate with all of Council’s services and achievements. ° The website attracted 103,542 unique visitors this financial year - a 35.65% increase on previous financial year. • eNewsletter ° During this financial year, the emailed newsletter distributed media releases and alerts to the public shortly after they were sent to the media. Changes to this format will be launched in the new financial year. ° Total 746 subscribers - a 30% increase on the previous financial year. • SMS alerts ° Total 1,332 subscribers — a 114% increase on previous financial year. ° There was a noticeable spike in subscriber numbers during disaster events.

Challenges • Disaster communication ° The January and March 2013 flood events showed the community’s expectation for information provided during general disaster events. ° Ongoing promotion and education to encourage residents to subscribe to Council’s own SMS alert system and understand the difference between this service and State generated alerts issued during declared disasters. ° In response to community feedback, Council changed its SMS software to ensure automatic subscription and the ability for off-site log-in, as well as developed protocols on how to reformat the webpage during an event. • Social media ° Council began exploring and developing a social media strategy with expected implementation in 2013/14. ° The challenge will be internal resourcing to ensure that community expectations around the effective use of social media are met, especially during disasters.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 5 4

SA7 Empowering our team CONT’D 2012/13

ACHIEVEMENTS

Corporate Communication - Internal COLIN (Council Online Information Network) is a one-stop communication and information hub for all Western Downs Regional Council staff to access Council-related information and to provide a high level of internal and external customer service delivery. COLIN received 13,912 internal visits during the year - a 40.87% increase on previous financial year. The team also established Chief Executive Officer video messages distributed via COLIN. Challenges • COLIN (Council Online Information Network) Review ° COLIN is currently structured around Council’s organisational structure of two years ago. ° Broadly, to support ongoing maintenance and to bring the intranet’s navigation closer to industry best practice, the aim is to move to a more intuitive navigation framework. ° The goal of the review is to improve COLIN’s user-friendliness so as to increase staff’s usage of the site, with the results expected to be implemented in 2013/14.

Information Management and Customer Service Management Effective and timely management of all forms of correspondence generated and received by Council in order to deliver excellent customer service Information Management The Information Management function is responsible for the delivery of the following activities: • Communication - building strong working relationships with other internal departments • Regular Monthly Team Meetings for continual improvement reviews and streamlining of records management procedures • Development and implementation of new automatic workflows complete with end points to improve reporting capabilities • Development new customer responsiveness reports • Digitisation of development applications for property files • Operational Electronic Content Management (ECM) Training delivered to all new staff • Continual cleansing of Name and Address Register • Commenced planning audit of legal documents to consolidate legal register Achievements • Upgrade 4.02 Electronic Content Management (ECM) System. ECM 4.02 provides an exciting new generation platform that sets the standard in the future direction of information management systems. During the upgrade the following deliverables were achieved: ° System Administration Training ° Key User Training on system enhancements delivered in the new release ° Development user guides and tutorials ° Go Live preparation and planning to deliver new/enhanced screens and functions that are necessary to execute existing business processes • A project was undertaken to transfer regional records to external off-site records storage facility to provide secure archive storage including individual bar-coding and tracking with reliable delivery and pickup services. • The ECM Help Desk Portal was designed to provide technical support to all ECM end users. The system provides an extensive set of tools that assists in effectively managing duties and resources.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 5 5

SA7 Empowering our team CONT’D 2012/13

ACHIEVEMENTS

• Comprehensive review of Retention and Disposal Schedule to ensure it reflects legislative and regulatory requirements. The project is scheduled for completion in 2013/14. The schedule set outs the requirements for retaining, destroying or transferring business records common to all public authorities.

Challenges • With the extensive geographical area of Council it is difficult to resource all Customer Service Centres to ensure community expectations are always met. • Meeting Council’s Customer Service Charter across a diverse range of

Challenges

services is not always possible, and may require revisiting our Service

• Increasing changes to staffing and business practices provided some challenges with consistent tasking of documents.

Standards in some areas.

• Recruitment of trained records management staff.

Statistics • Total number of phone calls received in the inbound queue: 58,205 (55,662 previous year)

Statistics • Total Incoming documents recorded during 2012/13: 50,809 (35,419 previous year)

• Total number of phone calls answered from the inbound queue:

• Total Internal Forms recorded during 2012/13: 25,343 (15,530 previous year)

• Customer Requests 2012/13: 9,351 (7,351 previous year)

• Total outgoing documents recorded during 2012/13: 30,909 (27,548 previous year)

• Total number of receipts: 33,708

• ECM Help Desk Requests: 2,544

56,110 (53,084 previous year) • Total number of customer complaints:66 (93 previous year)

A key focus during the year was expert and prompt service; 85% of calls to the Customer Contact Centre were answered at the first point

Customer Service Management

of contact, without the need to transfer to another area of Council. The

The Customer Service Management function delivers the following activities:

average wait time was 45 seconds.

• Regular communication to build strong working relationships with other internal departments

Attract, retain and develop an effective team whilst promoting a positive and proactive culture

• Regular Monthly Team Meetings for continual improvement reviews of regional Customer Contact Centre and refinement of operating procedures

The Western Downs Regional Council team strive to achieve the

• Continue to implement regional awareness initiatives to promote 1300 COUNCIL

Human Resource Management

long-term vision of being an innovative team - connected locally, united regionally. Our six organisational values - Respect, Teamwork, Communication,

• Refresher training for the regional Customer Contact Team

Leadership, Accountability and Work/Life Balance, guide our behaviour,

• Commenced Mystery Shopper and Customer Responsiveness Surveys to establish performance benchmarks

decision making and leadership. These values also support Council’s

• Continuous improvement of After Hours Call Service

Achievements

• Adoption of Strategic Human Resource Management Plan, to

• Establishment of Business Partnering Program to assist in the facilitation of effective and cooperative interactions between business units of Council and the Customer Contact Team. • Implementation of Call Recording/Evaluation Software. This technology enables our Customer Contact Team to store and organise call recordings, or voice documents of phone-based conversations. These voice documents can then be used to drive quality assurance, workforce collaboration, dispute resolution and overall productivity measures.

goal of being recognised as an employer of choice.

establish a framework to develop our leadership capability; reinforce our commitment to our people’s safety and wellbeing; and achieve a high level of employee alignment and engagement. • Development and adoption of Work Health and Safety Strategic Management Plan, to drive a positive safety culture. • Negotiation and registration of our enterprise bargaining agreements, to provide certainty to our workforce and ensure industrial harmony over the next three years.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 5 6

SA7 Empowering our team CONT’D 2012/13

ACHIEVEMENTS

• Establishment of the Senior Executive Employee Steering Group to oversee the appointment, performance and determination of remuneration for Senior Executive employees. • Establishment of a health and well-being working group. • Membership of Zero Harm. • Adoption of the Equal Employment Opportunity Management Plan. • 55 employees completed Council assisted vocational/tertiary qualifications. Challenges

Table 1. Organisation Profile 2012/13 Employees (Headcount) 800

700

600

102

573

569

574

575

573

Feb 13

Mar 13

Apr 13

May 13

Jun 13

500

Western Downs faces numerous internal and external pressures that will have a direct impact on service delivery, and our people, including:

400

• Maintaining and sustaining a skilled workforce, as retiring employees 300

are replaced by new people. • Attracting talented people in a tight and highly competitive labour market. • Balancing the importance of meeting community expectations, with the requirement to be financially sustainable. • Continuing to improve our resilience in the face of ongoing change, and embracing new technologies to improve our responsiveness and operational efficiency. • Retaining unity of purpose as Council grows and becomes more specialised to meet future demands. • Embracing greater workforce flexibility to accommodate the life pressures experienced by our people, such as caring for ageing family members and parental responsibilities. • Building our leadership capability and rising to the challenges of a modern multi-generational workforce, where both Council and its people need to be more flexible and adaptable, and where employees expect to be kept informed and be more involved in decision making. • Increasing our productivity and performance as resources become more finite. • Enhancing the partnership between elected members and employees to plan for and create our community’s preferred future. Workforce Profile Council’s workforce has a strong sense of belonging and connection to the communities of the Western Downs with 95% of staff residing in the region. As at 30 June 2013, Western Downs directly employed 768 employees across diverse and multi-faceted service areas.

200

100

0 Casuals

Part-Time (PT)

Full Time (FT)

Note: The graph above outlines the staff population by tenure. It should be noted that vacant position are not included, and the headcount shown for casuals and part-time staff is the total number of people employed, and is not the total number of full-time equivalent employees. Further, non-employees engaged, such as labour hire and contractors are not shown

Fifty one percent of Council employees are aged over 45 years, with an average age of 44 years. This represents a significant future challenge to recruit and develop the skills of new entrants to replace retiring employees, and also identify strategies to mitigate the loss of organisational and regional knowledge. To arrest this development, Council is actively recruiting young employees through apprenticeship, traineeship and cadetship programs with 19 engaged in 2012/13. As this only represents 2.5% of the total workforce, this commitment needs to increase exponentially as the workforce continues to age. One hundred and eighty four positions were advertised in 2012/13, which attracted 1,904 candidates to the eRecruitment website. The gender profile at Western Downs Regional Council is 40% female and 60% male. There are 20 employees appointed to management positions, which equates to 2.6% of the total workforce population. Additional workforce information is highlighted in Table 2 below.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 5 7

SA7 Empowering our team CONT’D 2012/13

ACHIEVEMENTS

Table 2. Workforce Profile 2012/13 2011/12

2012/13

Movement

Total fulltime equivalent positions (FTE)

628

656

+28

Total employees (excluding contractors)

746

768

+22

Retention rate (excluding casuals)

87%

72.5%

-14.5

Average Age (years)

-1

Ratio of male to female employees

1:0.7

1:0.65

-0.5

Ratio of manager to employees

1:35.5

1:38.4

+2.9

Average absenteeism (days) per FTE

7.2

7.20

Voluntary employee separations

90%

96%

Total employee cost

$45,978,822

$50,374,281

4,395,459

Percentage of employee costs to total operating cost

38.4%

34.07%

-4.33

The data in Table 2 also highlights other challenges, such as the frequency and cost of total absenteeism ($1,138,013). Whilst a percentage of the total number of absenteeism (7.2 days/hours) is family leave taken to care for another householder, Council’s performance in delivering services to the community is inhibited by this occurrence, which compares unfavourably to the Queensland state average of all industries of 10 days (Source: Queensland Productivity Commission July 2013). Organisation Development

Building workforce capability and enhancing our organisational culture Council has a strong commitment to listening to the workforce. In November 2012, 547 employees completed an alignment and engagement (culture) survey (82%), with employees favourably indicating they consider themselves to be aligned (79%) and engaged (88%) to Council. This survey will be conducted every two years. Considerable investment is also made in developing workforce capacity and capability. In 2012/13, a total of $824,509 (off-set by $175,138 in Government funding) was invested in providing development opportunities to employees.

The total direct cost of learning and development invested as a percentage of total operating costs for the 2012/13 year was 1.14% (wages not included). Note this lower percentage is largely due to a 116% increase in total operating expenditure ($71.8 million in 2012/13 compared with $33.2 million in 2011/12), due to flood recovery work being undertaken. Table 3. Learning and Development 2011/12

2012/13

Movement

Number of in-house training courses administered

Total number of placements on training courses and conferences

1,017

829

-188

105

-70

1.99%

2.16%

+0.17%

Number of employees enrolled in vocational and tertiary studies Total learning and development investment, as a percentage of total operating costs

With regard to leadership development, 50 Coordinators/Senior Officers undertook the Diploma of Management conducted by the Australian Institute of Management, and Local Government Association Queensland; and 20 councillors and managers attended the Australian Institute of Company Directors program, as part of Western Downs’ commitment to enhance organisational governance.

Work Health and Safety Implement and maintain safe workplaces for our people through continual development of Council’s WHS System to best practice standards Council is committed to providing a safe workplace that prevents injury and illness, and supports and rehabilitates workers who are injured or incapacitated. In 2012/13, the implementation of the harmonised WHS legislation in January 2012 changed the safety landscape for all organisations in Australia. Whilst Western Downs meets the requirements of the Queensland Work Health and Safety Act 2011, it is committed to surpassing the minimum standard set by legislation by adopting a WHS best practice model.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

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SA7 Empowering our team CONT’D 2012/13

ACHIEVEMENTS

Council became a member of Zero Harm, an initiative of Work Health and Safety Queensland which aims to build a positive culture of safety in Queensland workplaces to help reduce the number and severity of workplace health and safety incidents in Queensland. The concept of zero harm means no harm to anyone, anytime while at work. At Western Downs, the responsibility for working safely, identifying risks, and taking action to ensure the work environment is safe, belongs to everyone. This commitment is embodied in Council’s Work Health and Safety Strategic Plan 2013-2016. Key Work Health and Safety statistics is outlined in Table 4 below.  Table 4. Work Health and Safety

Disaster Management To establish and maintain disaster planning and response systems to reduce the likelihood and consequence of disasters on the community • Conducted Local Disaster Management Group meetings. • Conducted Local Emergency Coordination Committee meetings (Chinchilla, Miles, Tara, Jandowae, Wandoan). • Reviewed the Local Disaster Management Plan. • Undertook a Local Disaster Management Group disaster scenario, Exercise Dragon. • Participated in District Disaster Management Group meetings and Exercise Red Light Runner. • The Local Disaster Management Group moved to Lean Forward during the December Halliford, Miles and Tara fire events.

2011/12

2012/13

Movement

Number of workplace incidents

141

126

-10.6%

• The Local Disaster Management Group Activated to coordinate the response to the January Chinchilla flood event and established an Evacuation Centre.

Number of compensation claims

+46.4%

• The Local Disaster Management Group Activated to coordinate the response to the March 2013 flood event in Dalby.

Injury frequency rate

10.5

15.7

+49.5%

Injury duration rate

8.8

16.1

+83%

Total claims costs

$74,326

$162,775

+70.6%

3,117

6,296

+102%

Total hours lost Number of WHS steering group meetings held

Whilst the injury frequency and duration rates have increased in the preceding 12 months, Council’s performance is better than the average of local government scheme members in Queensland. Challenges Key challenges ahead include increasing hazard reporting, improving document control, and reinforcing accountability. To this end, the WHS committee structure is transitioning to a functional structure, a dedicated WHS database has been introduced, and the WHS responsibilities of all officers have been communicated across the organisation.

• Disaster Management training, including Disaster Coordination Centre Training Modules one to three, Disaster Relief and Recovery Arrangements, Evacuation, Queensland Fire and Rescue Service 'Fire Operation Awareness', provided to the Local Disaster Management Group, Western Downs Regional Council employees and community groups. • Successful Emergency Management Queensland subsidised projects including: replacement notebook computers for Tara and Chinchilla. Successful application for funding from Royalties for the Region for the installation of telemetry systems for flood warnings and weather stations. • Completed the Natural Disaster Risk Assessment Report, subsidised under the Natural Disaster Resilience Program, using a workshop style approach, including Local Disaster Management Group members with local, historical and disaster management knowledge and experience. • Completed Stage two and three of the Flood Review and Management Study, subsidised under the Natural Disaster Resilience Program and presented to Council the Western Downs Floodplain Risk Management Study. • Maintained regional communication and support for district State Emergency Services Groups. Challenges • Attracting and retaining Volunteer Emergency Service members as membership in the volunteer emergency services groups continues to decline. • Joint management of State Emergency Services.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 5 9

SA 8 Business Systems and technology ambition Implement and manage effective business systems and accountable financial practices to serve the needs of Council and the community

Business Systems and Technology incorporates the strategic functions of Financial Planning and Performance, Rating and Utilities Revenue, Asset Management Coordination, Financial Services and Technology Support.

Community Financial Report A community financial report contains a summary and analysis of a Local Governmentâ&#x20AC;&#x2122;s financial performance and position for the financial year Sources of Revenue - Where our money comes from Total revenue of $227,037,897 was recognised during the period 1 July 2012 to 30 June 2013 compared to a budget of $215,640,571. Total revenue consists of operating revenue (including rates and charges) of $154,662,560 and capital revenue (including grants, subsidies and contributions) of $72,375,337.

2012/13 achievements Operating Expenditure - Where our money is spent Total expenditure of $155,186,993 was recognised during the period 1 July 2012 to 30 June 2013 compared to a budget of $124,804,509. Total expenditure consists of operating expenditure (including employee costs) of $147,823,853 and capital expenditure of $ 7,363,140. The breakup of expenditure is depicted in the following graph:

The breakup of revenue is depicted in the graph below:

42% Materials and Services 30% Employee Costs

45% Grants and Subsidies

21% Depreciation and Amortisation

25% Rates and Levies

6% Other Costs

21% Sales of Major Services

1% Finance Costs

5% Fees and Charges 2% Other Income 1% Rental and Levies 1% Interest Received including Investments

The net result for 2012/13 is a surplus of $ 71,850,904 with an operating surplus of $6,838,707. Council budgeted for an operating deficit of $22,382,996. The significant variation was in the area of depreciation, where Council undertook a comprehensive revaluation of its assets and estimated useful lives, thus reducing annual depreciation expenses.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 6 0

SA8 BUSINESS Systems and Technology CONT’D 2012/13

ACHIEVEMENTS

Capital Works Program Capital works of more than $123 million were undertaken during the period 1 July 2012 to 30 June 2013. Significant projects include: Budget

Actual

Regional Resource Sector Roadworks

$33,475,953

$23,170,203

Regional Road Flood Restoration Works

$12,300,000

$48,279,070

Regional Road and Bridge Network Renewal and Improvements

$6,794,567

$5,780,950

Dalby Saleyards Redevelopment Stage One

$5,000,000

$3,968,311

Sewerage Treatment Plant Augmentation (Wandoan)

$4,750,000

$2,371,342

New Workshop (Dalby)

$1,512,000

$2,093,301

New Industrial Subdivision (Dalby)

$2,103,999

$991,287

Dalby Aquatic Centre

$1,022,222

$699,181

$200,000

$601,761

Regional Water Mains Replacement Ratios: Measurements of Financial Sustainability

The Local Government Regulation 2012 mandates a series of financial sustainability indicators that local governments will calculate and disclose to the community on a regular basis within its Financial Statements. These measures are to be used to evaluate the financial sustainability of all local governments in Queensland. Council’s performance as at 30 June 2013 against the key financial sustainability ratios and targets are as follows: Ratio

Explanation

Target

2013

Target Met

Operating Surplus Ratio

Indicates the extent in which Council can cover its operational expenses from total revenue raised

0 - 10%

4.42%

Yes

Net Financial Liabilities Ratio

Council's ability to service its net liabilities from its operating revenues

=< 60%

-15.34%

Yes

Asset Sustainability Ratio

Reflects the extent to which infrastructure assets managed by Council are being replaced as they reach the end of their useful lives.

> 90%

279.44%

Yes

Summary Council has met all targets of the key financial sustainability ratios as shown above. During the financial year, Council underwent a Financial Sustainability Review conducted by the Queensland Treasury Corporation. The rating arising from the review was a weak credit rating with a negative outlook. The main factors that lead to this determination were: • Prior to last financial year Council had a history of operating deficits • Council’s failure to deliver capital programs on time • Asset Management Plans not fully developed • Uncertainty associated with the resource sector

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 6 1

SA8 BUSINESS Systems and Technology CONT’D 2012/13

ACHIEVEMENTS

However a number of positives were also identified in this review, including: • Council’s willingness to generate own source revenue • Council’s low level of debt, with the capacity to service future borrowings if required • Council’s forecast of own source revenue is reasonable A further direct outcome from the Sustainability Review, as well as Council’s 2012/13 borrowing program, is for Council to undertake a Credit Review in 2013/14. This review is to commence in November 2013 and continue in early 2014. 10 Year Financial Forecast - Measures of Sustainability Ratio

Target

2012/13

2013/14

2014/15

2015/16

2016/17

2017/18

2018/19

2019/20

2020/21

2021/22

Operating Surplus Ratio

0 - 10%

4.42%

-6.30%

-1.80%

-2.20%

-2.00%

-2.60%

-3.10%

-0.10%

0.10%

0.40%

Net Financial Liabilities Ratio

=< 60%

-15.34%

17.60%

22.70%

20.00%

18.80%

14.60%

12.90%

7.60%

1.90%

-3.20%

Asset Sustainability Ratio

> 90%

279.44%

334.80%

108.60%

95.00%

94.90%

88.50%

94.80%

87.10%

81.00%

87.70%

Debt Position Western Downs Regional Council’s outstanding debt as at 30 June 2013 was $67,078,415. The graph below shows the combined borrowings for the last five years. Outstanding Debt Balance $80,000,000 $70,000,000 $60,000,000 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 $0 2008/09

2009/10

2010/11

2011/12

2012/13

Council’s Debt Policy for the 2012/13 financial year is attached as an appendix to this report.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 6 2

SA8 BUSINESS Systems and Technology CONT’D 2012/13

ACHIEVEMENTS

Snapshot of the Region’s Assets The table below illustrates Western Downs Regional Council’s assets as at 30 June 2013. Total Asset Value

Depreciation / Amortisation for 2012/13 year

Written down value as at June 30 2013

Land

$55,981,697

Site Improvements

$17,508,206

$637,231

$11,263,741

$188,045,913

$3,010,751

$141,128,514

Plant and Equipment

$65,084,561

$5,496,758

$38,934,422

Furniture and Fittings

$854,775

$61,078

$419,980

$1,006,492,324

$16,689,363

$683,939,461

Water

$148,216,749

$2,855,345

$82,830,409

Sewerage

$103,701,402

$1,886,828

$48,679,288

Stormwater

$50,756,182

$794,345

$28,387,566

Gas

$11,431,260

$233,943

$6,379,493

Heritage and cultural assets

$11,168,375

$8,180,974

$1,227,550

$225,666

$531,692

$1,660,468,994

$31,891,308

$1,106,657,237

Assets

Buildings

Road and Bridge Network

Intangibles Total Basic Statistics

Period to 30 June 2013

Rates Number of Rateable Assessments

18,336

Average rates and charges per residential property Level of rates arrears

$879 $3.33M

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 6 3

SA8 BUSINESS Systems and Technology CONT’D 2012/13

ACHIEVEMENTS

Financial Planning and Performance

• Water

To plan and monitor the Council’s financial performance

• Sewerage

• Facilitated an Organisational Strategic Business Improvement Program

• Jimbour Quarry

• Implemented new budgeting functionality enabling greater reporting capacity and financial project management for Council’s Capital Works.

• Washdown Bay

• Facilitated an Independent Financial Sustainability Review • Coordinated the development, adoption and review of Council’s budget and long-term financial strategy

Division 5, section 31 of the Local Government Regulation 2012 deals with the “Code of Competitive Conduct” (CCC) and Division 7, section 42 deals with “Complaints about Competitive Neutrality” respectively. In accordance with the regulation, Council is required to identify in its Annual Report activities to which the code of competitive conduct is applied.

the Queensland Competitive Authority issued under Section 137 of the

Local Government Regulation, 2012.

From 1 July 2012 to 30 June 2013, Council expended a total of $3,217,076 in consultancy services. Overseas Travel During this reporting period no Council employees travelled overseas at the expense of Council.

Entertainment or hospitality services expenses during 2012/2013

Other business activities undertaken by local government which are not type one, two or three activities are defined as - services provided which are of a policy, regulatory, planning community or social nature for which funding is provided predominantly from the Council budget. Council has applied the Code of Competitive Conduct for the 2012/13 financial year to the Council businesses of:

• Commercial Works

Council did not receive any references of investigation notices from

Entertainment and Hospitality Services

Application of Competitive Neutrality to Other Business Activities

• Natural Gas

Summary of Complaints and Decisions

Consultancy

National Competition Policy

• Waste Management

• Dalby Regional Saleyards

financial year totalled $106,576. Advertising Advertising expenses during 2012/13 financial year totalled $289,202. Financial Planning and Performance Challenges • Achieving operating surpluses and positive sustainability ratios in light of external factors and market forces impacting on Council’s financial viability. • Achieving unmodified audit opinions in an environment where assets have been significantly affected by natural disasters.

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 6 4

SA8 BUSINESS Systems and Technology CONT’D 2012/13

ACHIEVEMENTS

Rating and Utilities Revenue To implement Council’s Revenue Policy in relation to rates and utility charges • Issued rates notices, water consumption and gas notices • Council allowed $406,542 in Council Pensioner Concessions for the 2012/13 financial year Challenges • Rapid development of the energy sector has caused a substantial increase in subdivisions and sale of properties. • The rollout of smart water meters in Dalby has continued and the subsequent collection of data to levy strata title water meters also commenced in 2012/13.

Financial Services To provide financial service to support Council’s operations • Reviewed Procurement Policy • Maintain day-to-day financial service functions (accounts payable and payroll) within service standards • Established inventory (gravel and quarry) financial procedures Remuneration Packages Council employed four senior contract staff members under performance based maximum term contract arrangements. Their remuneration packages came to a total of: Gross Earnings $811,011. Two remuneration packages fell within the band of $100,000 to $200,000, with the remaining two packages falling within the band of $200,000 to $300,000. Number of Invitations to Change Tenders Council did not invite any expressions of interest prior to inviting tenders under Section 228(3) of the Local Government Regulation 2012 during the reporting period. No invitations were offered to tenderers under Section 228(7) of the Local Government Regulation 2012 to change their tenders during the reporting period. Financial Services Challenges • Flood recovery/reconstruction works impacted greatly on warehousing capacity and supply lead times. • Because of the remote locality and high workloads at times there were insufficient suppliers available to quote on and complete works to meet the requirements of Council's procurement policy. Reserves • Land that is a reserve under the Land Act 1994: 780 hectares. • Area of the reserve controlled by Council including land leased by it to someone else: 11,641 hectares. Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 6 5

SA8 BUSINESS Systems and Technology CONT’D 2012/13

ACHIEVEMENTS

Technology Support

System Uptime 2012/13

To provide technical support to Council’s operations

100.0%

Achievements • Implementation of electronic meeting agendas for Council meetings.

99.9%

• Completed upgrade to Microsoft Exchange 2010. • Standardisation of network switching and routing infrastructure. • Implementation of a managed wireless local area network.

99.8%

• Relocation of disaster recovery site from Chinchilla to Miles. • Shoretel IP telephony system upgrade and Shoretel server virtualisation. • Commissioning of microwave IPWAN links to Wandoan remote sites.

99.7%

99.6%

Challenges Staff resources - existing staff have markedly increased their knowledge and skills. The result of this is that more high level work is now being done in house instead of using consultants. This reduces costs. It also has the effect of pulling staff away from lower level helpdesk and support activities thereby leaving a gap in our capability and resources in this area. Statistics

99.5%

99.4%

99.3%

• Total Helpdesk tickets raised during year: 6,514

System Uptime Authority PowerBudget TechOne ECM Microsoft Exchange Network VoIP Telephony

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 6 6

APPENDICES • Councillor Expenses Reimbursement Policy • Debt Policy • Audited Financial Statements for Period 1 July 2012 to 30 June 2013

APPENDICES

Annual Report 1 JULY 2012 TO 30 JUNE 2013

PA G E 6 7

Customer Contact 1300 COUNCIL (1300 728 500) 07 4679 4000 www.wdrc.qld.gov.au info@wdrc.qld.gov.au

Council Policy POLICY TITLE:

COUNCILLOR EXPENSES REIMBURSEMENT POLICY COUNCIL POLICY

RESPONSIBLE DIVISION:

Corporate Services

RESPONSIBLE SECTION:

GOVERNANCE

LINK TO CORPORATE PLAN:

SA 7 - EMPOWERING OUR TEAM

RESPONSIBLE OFFICER:

Chief Executive Officer

AUTHORISED BY:

Ordinary Meeting of Council - 3 June 2008

ISSUE DATE:

3 June 2008

AMENDMENT DATE/S:

15 October 2008 1 April 2009 14 December 2011

DATE REVIEW DUE:

May 2013

POLICY OBJECTIVES/PURPOSE: The purpose of this policy is to provide for the proper control of the reimbursement of reasonable expenses incurred, or to be incurred by Councillors in discharging their duties and responsibilities.

In addition, the principles that underpin this policy are:a. Public Interest The use of public monies in the public interest by responsible budgeting and accounting.

The policy covers the reimbursement to Councillors of legitimate expenses incurred; and the facilities to be provided to Councillors.

b. Fair and Reasonable

ORGANISATIONAL SCOPE:

Fair and reasonable allocation of Council resources in the form of allowances, facilities and other benefits, to enable all Councillors to conduct the duties of their office.

This policy applies to all Councillors of Western Downs Regional Council. This policy does not provide for Councillor remuneration. Councillor remuneration is determined annually by the Local Government Remuneration Tribunal. POLICY:

STATEMENT OF PRINCIPLES This policy ensures that Councilâ&#x20AC;&#x2122;s reimbursement of expenses incurred by Councillors and facilities provided to Councillors is consistent with the local government principles and financial sustainability criteria as defined in the Local Government Act 2009. Councillors should not be financially disadvantaged when carrying out their roles and should be fairly and reasonably compensated in accordance with statutory requirements and community expectations. Councillors should not receive a private benefit through their role as a Councillor and as such this policy provides for actual reimbursement of legitimate expenses and full disclosure through appropriate accountability requirements.

c. Transparent Transparent decision-making by the public disclosure of policy and resolutions. d. Accountability Accountability for expenditure and use of facilities through full justification and acquittal.

PAYMENT OF EXPENSES Expenses will be paid to Councillors in accordance with the relevant administrative processes as approved by the Chief Executive Officer and the limits as outlined in this policy. Wherever possible most expenses will be booked and paid for by Council in advance. Councillors making a claim for legitimate expenses incurred for Council business must submit the appropriate form detailing the relevant expense within one (1) month of the expense being incurred or invoiced.

Customer Contact 1300 COUNCIL (1300 728 500) 07 4679 4000 www.wdrc.qld.gov.au info@wdrc.qld.gov.au

Expense Categories

Details

Council Business

Council will reimburse expenses incurred in undertaking Council business which includes:e. a ttendance at Council meetings, committee meetings, Councillor Information Sessions and approved workshops, strategic briefings and deputations; f. a ttendance at pre-arranged meetings with the Chief Executive Officer and/or General Managers; g. a ttendance at seminars and conferences where Councillors are required to either deliver a paper and/or attend as a delegate of Council as per resolution, h. a ttendance at public meetings and other community events such as presentation dinners and meetings with community groups where a formal invitation has been received inviting the Councillor in their official capacity to perform official duties or as an official Council representative as per resolution or with the prior approval of the Mayor; i. a ttendance at civic functions and ceremonies on behalf of the Mayor as delegated by the Mayor. Section 12(4)(i) of the Local Government Act 2009 states that the Mayor has the extra responsibility of representing the local government at ceremonial or civic functions. Section 12(5) of the Local Government Act 2009 states that a Councillor who is not the Mayor may perform the Mayor’s extra responsibilities only if the Mayor delegates the responsibility to the Councillor.

Professional Development

Professional Development and Study Assistance Where a Councillor identifies the need to attend training or undertake study to improve skills relevant to their role as a Councillor the Councillor may request Council's approval to attend. Each Councillor is allocated a maximum of $5,000 per term towards professional development costs.

Travel Costs

Council will reimburse travel expenses deemed necessary to achieve the business of Council where: • a Councillor is an official representative of Council; and • the activity / event and travel have been endorsed by resolution of Council. Councillors are required to travel the most direct route, using the most economical and efficient mode of transport. Any fines incurred while travelling in Council owned vehicles or privately owned vehicles when attending to Council business, will be the responsibility of the Councillor incurring the fine. All Councillor travel approved by Council resolution will be booked and paid for by Council. Any travel transfer expenses associated with Councillors travelling for Council approved business will be reimbursed. Councillor's private vehicle usage will be reimbursed at the Australian Taxation Office cents per kilometre rate if the: • travel has been endorsed by Council resolution; and • claim for mileage is substantiated with log book details; and • total travel claim does not exceed the cost of the same travel using economy flights plus the cost of taxi transfers. Council will reimburse parking costs incurred by Councillors while attending to official Council business.

Customer Contact 1300 COUNCIL (1300 728 500) 07 4679 4000 www.wdrc.qld.gov.au info@wdrc.qld.gov.au

Expense Categories

Details

Accommodation

All Councillor accommodation for Council business will be booked and paid for by Council where possible. Council will pay for the most economical deal available where possible. The minimum standards for Councillor accommodation will be three star rating. Where particular accommodation is recommended by conference organisers, Council will take advantage of the package deal that is the most economical and convenient to the event. Councillor's travelling (within the Western Downs Regional Council area) to attend official Council business will be eligible to claim accommodation in accordance with the following criteria:• where duration of meetings exceed six (6) hours and the travel time to the Councillor's principle place of residence is in excess of one (1) hour ; or • where Councillors are required to attend official Council business over consecutive days; or • where Councillors are required to attend official Council business which extends past 6.30 p.m.

Meals

Council will reimburse costs of meals for a Councillor when: • the Councillor incurs the cost personally; and • the meal was not provided within the registration costs of the approved activity/event; and • a copy of a tax invoice is provided. Council reimbursement for meal expenses shall be interpreted as reasonable expenses incurred for the purchase of breakfast, lunch, dinner where these are not provided at the event and must be within the Australian Taxation Office Guidelines for Reasonable Allowances set for each income tax year.

Incidental Allowance

Council will pay an incidental daily allowance of $20 per day to Councillors when they are required to stay away from home overnight for official Council business.

Hospitality and Entertainment Expenses

The Mayor and Councillors may have occasion to incur hospitality expenses while conducting official Council business. Hospitality expenses incurred will typically take the form of meals and beverages. The maximum amount of hospitality expenses that may be reimbursed is $4000 / annum for the Mayor and $500 / annum for Councillors. A copy of a tax invoice is required for reimbursement. Hospitality and entertainment expenses shall be in accordance with Council’s Entertainment and Hospitality Expenditure Policy.

Customer Contact 1300 COUNCIL (1300 728 500) 07 4679 4000 www.wdrc.qld.gov.au info@wdrc.qld.gov.au

PROVISION OF FACILITIES All facilities provided to Councillors remain the property of Council and must be returned to Council when a Councillor’s term expires. Councillors will be provided facilities as detailed in the table below and have been based on the principle that no private benefit is to be gained from the facilities provided. Facilities Categories

Details

Administrative Tools

Council will provide Councillors the following home office equipment in lieu of a permanent individual office to enable Councillors to carry out their role effectively: • Laptop • Printer • Fax • Stationery A meeting room will be provided at each Customer Service Centre for Councillors, Chief Executive Officer and General Managers to utilise when working in the area. Meeting rooms will be required to be booked in advance with the relevant Community Services Manager.

Internet Access

Councillors will be required to have Internet access to receive Council meeting agendas and communicate via email. Councillors may choose one of the following options in relation to internet access: • Option 1 - Council connected Internet Internet access provided by a service in Council's name and paid for by Council. • Option 2 - Councillor connected Internet Internet access provided by a service in the Councillor's name and paid for fully by Council.

Mobile Telephone

Council will provide a mobile telephone to Councillors for official Council business. Councillors may choose one of the following options in relation to the provision of a mobile telephone: • Option 1 - Council connected Mobile Phone Council provides the mobile phone and pays for all associated costs. Any personal calls made must be reimbursed to Council. • Option 2 - Councillor personal phone Councillor utilises a personally owned mobile phone and pays all associated costs. Council will reimburse 50% of the costs incurred.

Home Telephone

Council will reimburse home telephone line rental, up to a maximum of $44.00 per month. Council will reimburse calls made in relation to official Council business.

Maintenance costs of Council owned equipment

Council will be responsible for the ongoing maintenance and reasonable wear and tear costs of Council owned equipment that is supplied to Councillors for official business use.

Customer Contact 1300 COUNCIL (1300 728 500) 07 4679 4000 www.wdrc.qld.gov.au info@wdrc.qld.gov.au

Facilities Categories

Details

Corporate Uniform

Council will provide Councillors with the following corporate equipment: • Name badge • Necessary safety equipment for use on official business e.g. safety helmet/boots • Corporate Jacket • Corporate shirts • Corporate trouser/ lower garment • Corporate tie/scarf • Corporate Polo Shirt • Business Cards

Vehicles

Due to the vast area which Western Downs Regional Council covers (38,039sq kms) and to encourage Councillors to participate in all Council activities/events held throughout the region, Council has deemed it necessary to provide a vehicle to Councillors for official Council business. Council authorises the private use of Council vehicles if a Councillor has entered into a lease back contract with Council, which defines the terms of the lease agreement. The Chief Executive Officer is responsible for ensuring the relevant documentation has been completed. The Mayor will be provided with an appropriate sedan or 4WD luxury vehicle. Councillors will be provided with an appropriate sedan or 4WD base model vehicle. The set leaseback fee will be deducted automatically from the fortnightly Councillor remuneration payments. The leaseback fee will be set by Council resolution and will be reviewed annually.

Fuel Costs

All fuel used in a Council owned vehicle on official Council business will be provided or paid for by Council as per lease agreement.

Insurance Cover

Council will insure Councillors in the event of injury sustained while discharging their duties. Council will pay the excess for injury claims made by a Councillor resulting from conducting official Council business.

Customer Contact 1300 COUNCIL (1300 728 500) 07 4679 4000 www.wdrc.qld.gov.au info@wdrc.qld.gov.au

REPORTING

DEFINITIONS:

The Local Government (Operations) Regulation 2010 legislates that Council must maintain a policy providing for payment of reasonable expenses incurred, or to be incurred, by Councillors for discharging their duties and responsibilities as Councillors and provision of facilities to the Councillors for that purpose.

Entertainment and hospitality’ – as defined in section 139 of the Local Government (Finance, Plans and Reporting) Regulation 2010:-

The Local Government (Finance, Plans and Reporting) Regulation 2010 legislates that Council must in its Annual Report detail the expenses incurred by, and the facilities provided to each Councillor during the year under the local government’s expenses reimbursement policy and include a copy of the local government’s expenses reimbursement policy. RELATED LEGISLATION:

Local Government Act 2009 Local Government (Operations) Regulation 2010 Local Government (Finance, Plans and Reporting) Regulation 2010 RELATED DOCUMENTS (LOCAL LAWS, POLICIES, AND DELEGATIONS ETC): Entertainment and Hospitality Expenditure Policy Councillor Vehicle Lease Agreement – Private Use of Vehicle ATTACHMENTS: Nil

“(1) The local government may spend money on entertainment or hospitality only – (a) if the entertainment or hospitality is in the public interest; and (b) in a way that is consistent with the local government’s entertainment and hospitality policy. (2) Entertainment or hospitality includes, for example – (a) entertaining members of the public in order to promote a local government project; and (b) providing food or beverages – (i) to a person who is visiting the local government in an official capacity; or (ii) for a conference, course, meeting, seminar, workshop or another forum that is held by the local government for its councillors, local government employees or other persons; and (c) paying for a councillor or local government employee to attend a function as part of the councillor’s or employee’s official duties or obligations as a councillor or local government employee.” REVIEW TRIGGER: List of factors which require the policy to be reviewed e.g.: • Periodic review – annually in line with budget or post-election • Change in legislation affecting this policy • Change in community priorities or circumstances relating to this policy

Customer Contact 1300 COUNCIL (1300 728 500) 07 4679 4000 www.wdrc.qld.gov.au info@wdrc.qld.gov.au

Council Policy POLICY TITLE:

DEBT POLICY - COUNCIL POLICY

RESPONSIBLE DIVISION:

Corporate Services

RESPONSIBLE SECTION:

FINANCE & ICT

LINK TO CORPORATE PLAN:

SA 8 - BUSINESS SYSTEMS AND TECHNOLOGY

RESPONSIBLE OFFICER:

Chief Executive Officer

AUTHORISED BY:

Budget Meeting of Council - 10 September 2012

ISSUE DATE:

4 September, 2012

DATE REVIEW DUE:

June 2013

POLICY OBJECTIVES/PURPOSE: The purpose of this policy is to ensure the sound management of Council’s existing and future debt. ORGANISATIONAL SCOPE: Section 133 of the Local Government (Finance, Plans and Reporting) Regulation 2010 states that a local government must develop a policy about its Debts. Furthermore, Council’s borrowing activities are governed by the Statutory Bodies Financial Arrangements Act 1982 and Section 104 of the Local Government Act 2009. POLICY: This borrowing policy applies for the 2012/2013 financial year and the next nine financial years. This policy will be prepared annually and amended as and when required to meet the prevailing circumstances of Council. Borrowing Purposes Borrowing will only be used to finance capital works that will provide services now and into the future. No borrowings will be used to finance recurrent expenditure and the operational activities of the Council. When seeking funding for capital works, Council will, wherever possible, use its existing cash reserves. The use of any existing cash reserves will be subject to maintaining all relevant financial ratios and measures within adopted targets. A debt service ratio of 5% for infrastructure will be maintained within Council’s budgets. Repayments and Repayment Ability Borrowings will be undertaken for capital works only where the interest and debt principal repayments can be serviced and relevant financial ratios and measures are maintained within approved targets.

Council will discharge debts in the shortest possible time subject to overall budgetary constraints. New loans will be taken up only if the subsequent increase in debt servicing payments allows the total debt-servicing ratio to remain within corporate targets. The amount remaining for the loan that was taken out for the development of the Wandoan land (Longford Lane) is $264,520 and this will be extinguished once the proceeds from the sale of the land are received; as per Council’s previous Debt Policy. Debt Term The debt term shall not exceed the finite life of the related asset. * The debt term associated with the Dalby Depot redevelopment will be decreased on the sale of the Depot on Irvingdale Rd, Dalby and the sale of the industrial land developed in association with this redevelopment. ** The debt term associated with the Residential Land Development will be decreased as the proceeds from the land sale are realised. Borrowing Sources Council shall raise all external borrowing at the most competitive rates available and from sources as defined by legislation. Proposed Borrowings Based on Council’s most recent review of its capital funding requirements, the following borrowings are identified as being required for the current financial year and the next nine financial years.

Customer Contact 1300 COUNCIL (1300 728 500) 07 4679 4000 www.wdrc.qld.gov.au info@wdrc.qld.gov.au

SCHEDULE OF BORROWINGS Amount

Term (Years)

11100.0218.200.0016

$124,000

PCYC - Lighting of new soccer fields and upgrade 2 eastern Touch Fields 100 lux.

11100.0218.200.0020

$115,000

Library Relocation - Dalby

Dalby Library - development plans and relocation from Stuart St to 107 Drayton St

11200.0221.200.0001

$1,600,000

2012/2013

Land Development Wandoan

Stage 1 development of former state land at Wandoan - Weldon & North Sts.

22200.0250.200.0015

$500,000

10*

2012/2013

Saleyards - Dalby

Dalby Saleyards - Redevelopment Stage 1.

22400.0257.200.0001

$2,500,000

2012/2013

Washdown Bay - Dalby

Dalby Washdown Bays - Additional funds required

44250.0061.200.0004

$140,000

2012/2013

Waste Transfer Station Chinchilla

Front of house facility with weighbridge for DERM waste levy audit

44400.0066.200.0003

$1,250,000

2012/13

Water Infrastructure

Extension of the network due to development

Multiple projects

$9,400,000

2012/13

Sewerage Infrastructure

Extension of the network due to development

Multiple projects

$22,000,000

Total 2012/2013

$37,629,000

Year

Purpose

2012/2013

PCYC Building Completion Costs

PCYC - Building completion costs as per Council Report 06/06/12

2012/2013

PCYC - Sports Field Lights

2012/2013

2013/2014

Saleyards - Dalby

Dalby Saleyards - Redevelopment Stage 2

22400.0257.200.0007

$2,896,000

2013/2014

Land Development Wandoan

Stage 1 development of former state land at Wandoan - Weldon & North Sts.

22200.0250.200.0015

$500,000

10*

2013/2014

Waste Transfer Station - Miles

Adjustment to the amount of funds required for the project.

44400.0066.200.0011

$210,000

2013/2014

Waste Transfer Station Chinchilla

Front of house facility with weighbridge for DERM waste levy audit

44400.0066.200.0003

$1,250,000

Total 2013/2014

$4,856,000

11100.0218.200.0003

$3,000,000

Total 2014/2015

$3,000,000

2014/2015

Chinchilla Sporting Facility

Construct a multipurpose sporting facility in Chinchilla

* These loans will be repaid following the sale of the asset.

Customer Contact 1300 COUNCIL (1300 728 500) 07 4679 4000 www.wdrc.qld.gov.au info@wdrc.qld.gov.au

Year

Purpose

Council will review the requirements for debt throughout the 2012/2013 financial year to ensure that loans are drawn down at the most advantageous time. RELATED DOCUMENTS (LOCAL LAWS, POLICIES, AND DELEGATIONS ETC): Authority in respect of this policy is delegated to the Chief Executive Officer. ATTACHMENTS: Nil DEFINITIONS: Nil REVIEW TRIGGER: • Periodic review - annual in line with budget • Change in legislation affecting this policy

Amount Total 2015/2016

Total 2016/2017

Total 2017/2018

Total 2018/2019

Total 2019/2020

Total 2020/2021

Total 2021/2022

Term (Years)

Customer ContactCustomer 1300 COUNCIL (1300728 728500 500) Service 1300 07 4679 4000 www.wdrc.qld.gov.au www.wdrc.qld.gov.au info@wdrc.qld.gov.au info@wdrc.qld.gov.au

Financial Statements For period 1 July 2012 to 30 June 2013

Customer Contact 1300 COUNCIL (1300 728 500) 07 4679 4000 www.wdrc.qld.gov.au info@wdrc.qld.gov.au

WESTERN DOWNS REGIONAL COUNCIL Financial Statements For the year ended 30 June 2013

Table of contents Note Statement of Comprehensive Income Statement of Financial Position Statement of Changes in Equity Statement of Cash Flows Notes to the Financial Statements 1

Significant accounting policies

Analysis of results by function

Revenue analysis

Grants, subsidies and contributions

Capital income

Employee benefits

Materials and services

Finance costs

Depreciation and amortisation

Capital expenses

Loss on write-off of capital assets

Cash assets and cash equivalents

Trade and other receivables

Inventories

Land purchased for development and sale

Property, plant and equipment

Intangible assets

Trade and other payables

Provisions

Borrowings

Asset revaluation surplus

Retained surplus

Commitments for expenditure

Events after balance date

Contingent liabilities

Superannuation

Trust funds

Reconciliation of net result for the year to net cash inflow (outflow) from operating activities

Financial instruments

Controlled entities and associates

National Competition Policy Management Certificate Independent Auditors Report

Page 1

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WESTERN DOWNS REGIONAL COUNCIL Statement of Comprehensive Income For the year ended 30 June 2013 Note

2013

2012

Income Revenue Recurrent revenue Rates and levies

3 (a)

56,988,528

49,485,739

Sale of goods and major services

3 (b)

48,619,093

24,528,324

Fees and charges

3 (c)

10,966,350

7,712,358

Rental and levies

3 (d)

1,691,626

1,624,984

Interest received

3 (e)

2,440,464

2,302,422

Other recurrent income

3 (f)

414,649

112,268

Reimbersement of expenditure Grants, subsidies and contributions

4 (a)

Proceeds from sales of land developed for resale Total operating revenue

483,840

276,608

30,304,737

50,044,860

2,753,273

887,609

154,662,560

136,975,172

Capital revenue Grants, subsidies and contributions

4 (b)

Total revenue

71,793,969

23,261,719

71,793,969

23,261,719

226,456,529

160,236,891

Capital income

581,368

703,624

Total income

227,037,897

160,940,515

Employee benefits

(46,732,438)

(41,787,400)

Materials and services

(65,779,886)

(43,059,178)

(1,342,574)

(1,326,892)

Expenses Recurrent expenses

Current cost of developed land sold Finance costs

(2,077,647)

(1,777,810)

Depreciation and amortisation

(31,891,308)

(31,760,211)

(147,823,853)

(119,711,491)

Total operating expenses Capital expenses Other capital expenses

(7,363,140)

(7,957,339)

Total expenses

(155,186,993)

(127,668,830)

Net result

71,850,904

33,271,685

Other comprehensive income Items that will not be reclassified to net result Decrease in asset revaluation surplus

21 (a)

Total other comprehensive income 2

Total comprehensive income for the period

The above statement should be read in conjunction with the accompanying notes and Significant Accounting Policies.

Page 2

(229,904,685)

71,850,904

(196,633,000)

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WESTERN DOWNS REGIONAL COUNCIL Statement of Financial Position As at 30 June 2013 Note

2013

2012

Current Assets Cash assets and cash equivalents Trade and other receivables Inventories

75,038,578

60,954,186

13 (a)

37,076,597

20,835,497

15,239,341

10,745,096

127,354,516

92,534,779

Non-current Assets Trade and other receivables

13 (b)

85,588

203,287

Property, plant and equipment

16 (a)

1,195,478,581

1,112,304,209

Intangible assets

TOTAL ASSETS

531,692

1,086,211

1,196,095,861

1,113,593,707

1,323,450,377

1,206,128,486

11,410,081

Current Liabilities Trade and other payables

18 (a)

20,535,285

Provisions

19 (a)

1,478,486

972,390

Borrowings

20 (b) (i)

3,916,608

1,420,354

25,930,379

13,802,825

Non-current Liabilities Trade and other payables

18 (b)

2,318,207

2,292,800

Provisions

19 (b)

12,214,398

12,334,845

Borrowings

20 (b) (ii)

63,161,807

29,723,333

77,694,412

44,350,978

103,624,791

58,153,803

1,219,825,586

1,147,974,683

TOTAL LIABILITIES NET COMMUNITY ASSETS Community Equity Asset revaluation surplus

531,540,671

531,540,672

Retained surplus (deficiency)

688,284,915

616,434,011

1,219,825,586

1,147,974,683

TOTAL COMMUNITY EQUITY The above statement should be read in conjunction with the accompanying notes and Significant Accounting Policies.

Page 3

16 (a)

Note $

1,147,974,683

(196,633,000)

71,850,904 1,219,825,587

(229,904,685)

33,271,685

(115,500)

71,850,904

1,344,723,183

$ 1,147,974,683

2012

2013

Total

Page 4

The above statement should be read in conjunction with the accompanying notes and Significant Accounting Policies.

Balance at end of period

Total comprehensive income for period

Property, plant & equipment

Revaluations:

Other comprehensive income for the period

Net result

Corrections to opening balances

Balance at beginning of period

Statement of Changes in Equity For the year ended 30 June 2013

WESTERN DOWNS REGIONAL COUNCIL

688,284,915

71,850,904

616,434,011

Note 22

616,434,011

33,271,685

(115,500)

583,277,826

2012

Note 21

531,540,672

2013

531,540,672

(229,904,685)

761,445,357

2012

surplus

(deficit) 2013

Asset revaluation

Retained surplus

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WESTERN DOWNS REGIONAL COUNCIL Statement of Cash Flows For the year ended 30 June 2013 Note

2013

2012

Cash flows from operating activities : Receipts Receipts from customers Interest received

3 (e)

Proceeds from sales of land developed for resale

149,576,881

143,111,445

2,440,464

2,302,422

2,753,273

887,609

(124,993,137)

(94,939,772)

Payments Payments to suppliers Interest expense

(1,757,168)

(1,366,416)

Net cash inflow (outflow) from operating activities

28,020,313

49,995,288

Cash flows from investing activities: Grants, subsidies, contributions and donations

4 (b) (i)

67,508,753

23,261,719

Payments for property, plant and equipment

16 (a)

(120,101,807)

(52,913,474)

Payments for intangible assets

Proceeds from sale of property plant and equipment

5 (a)

Net movement in loans and advances Net cash inflow (outflow) from investing activities

(12,225)

(607,946)

2,524,947

1,797,378

209,684

100,591

(49,870,648)

(28,361,732)

9,692,000

Cash flows from financing activities: Proceeds from borrowings

37,390,000

Repayment of borrowings

(1,455,272)

(941,395)

Net cash inflow (outflow) from financing activities

35,934,728

8,750,605

Net increase (decrease) in cash and cash equivalents held

14,084,393

30,384,161

Cash and cash equivalents at beginning of the financial year

60,954,186

30,570,025

75,038,579

60,954,186

Cash and cash equivalents at end of the financial year

The above statement should be read in conjunction with the accompanying notes and Significant Accounting Policies.

Page 5

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WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013 1

Significant accounting policies

1. 1

Basis of preparation These general purpose financial statements are for the period 1 July, 2012 to 30 June, 2013 and have been prepared in compliance with the requirements of the Local Government Act 2009 and the Local Government Regulation 2012. Consequently, these financial statements have been prepared in accordance with all Australian Accounting Standards, Australian Accounting Interpretations and other authoritative pronouncements issued by the Australian Accounting Standards Board. These financial statements have been prepared under the historical cost convention except for the revaluation of certain non-current assets, which include the following asset classes: Land, Site Improvements, Buildings, Road & Bridge Network, Water, Sewerage, Stormwater and Gas infrasturcture.

Statement of compliance These general purpose financial statements comply with all accounting standards and interpretations issued by the Australian Accounting Standards Board (AASB) that are relevant to Council's operations and effective for the current reporting period. Because the Council is a not-for-profit entity and the Australian Accounting Standards include requirements for not-for-profit entities which are inconsistent with International Financial Reporting Standards (IFRS), to the extent these inconsistencies are applied, these financial statements do not comply with IFRS. The main impacts are the offsetting of revaluation and impairment gains and losses within a class of assets, and the timing of the recognition of non-reciprocal grant revenue.

Basis of consolidation The financial statements have not been consolidated and do not incorporate the assets and liabilities of all entities controlled by the Council as at 30 June 2013 and nor do they incorporate the results of the controlled entities for the year then ended. The Council believes that the controlled entities are immaterial and of no major significance to be consolidated. The controlled entities during the period are Western Downs Housing Fund Pty Ltd and Western Downs Housing Trust.

Constitution The Council is constituted under the Queensland Local Government Act 2009 and is domiciled in Australia.

Date of authorisation The financial statements are authorised for issue on the date they were submitted to the Auditors for final signature. This is the date the management certificate is signed.

Currency The Council uses the Australian dollar (AUD) as its functional currency and its presentation currency.

Adoption of new and revised Accounting Standards In the current year, the Council adopted all of the new and revised Standards and Interpretations issued by the Australian Accounting Standards Board (AASB) that are relevant to its operations and effective for the current reporting period. The adoption of the new and revised Standards and Interpretations has not resulted in any material changes to the Council's accounting policies. At the date of authorisation of the financial statements, the Standards and Interpretations listed below were in issue but not yet effective and are to be incorporated into the Council's future financial statements.

Page 6

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WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013 Effective for annual report periods beginning on or after:

AASB 9 Financial Instruments (December 2009)

1 January 2015

AASB 10 Consolidated Financial Statements

1 January 2013

AASB 12 Disclosure of interests in other entities

1 January 2013

AASB 13 Fair Value Measurement

1 January 2013

AASB 119 Employee benefits (completely replaces existing standard)

1 January 2013

AASB 127 Separate Financial Statements (replaces the existing standard together with AASB 10)

1 January 2013

AASB 128 Investments in Associates and Joint Ventures (replaces the existing standard)

1 January 2013

AASB 1053 Application of Tiers of Australian Accounting Standards

1 July 2013

AASB 1055 Budgetary Reporting

1 July 2014

2009-11 Amendments to Australian Accounting Standards arising from AASB 9 (December 2009)

1 January 2015

AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements 1 July 2013 AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010)

1 January 2015

AASB 2010-10 Further Amendments to Australian Accounting Standards – Removal of Fixed Dates for Firsttime Adopters

1 January 2013

AASB 2011-2 Amendments to Australian Accounting Standards arising from the Trans-Tasman Convergence Project – Reduced Disclosure Requirements

1 July 2013

AASB 2011-4 Amendments to Australian Accounting Standards to Remove Individual Key Management Personnel Disclosure Requirements

1 July 2013

AASB 2011-6 Amendments to Australian Accounting Standards – Extending Relief from Consolidation, the Equity Method and Proportionate Consolidation – Reduced Disclosure Requirements

1 July 2013

AASB 2011-7 Amendments to Australian Accounting Standards arising from the Consolidation and Joint Arrangements Standards

1 January 2014

AASB 2011-8 Amendments to Australian Accounting Standards arising from AASB 13

1 January 2013

AASB 2011-10 Amendments to Australian Accounting Standards arising from AASB 119 (September 2011)

1 January 2013

AASB 2012-1 Amendments to Australian Accounting Standards - Fair Value Measurement - Reduced Disclosure Requirements [AASB 3, AASB 7, AASB 13, AASB 140 & AASB 141]

1 July 2013

AASB 2012-2 Amendments to Australian Accounting Standards – Disclosures – Offsetting Financial Assets and Financial Liabilities

1 January 2013

AASB 2012-3 Amendments to Australian Accounting Standards – Offsetting Financial Assets and Financial Liabilities [AASB 132]

1 January 2014

AASB 2012-5 Amendments to Australian Accounting Standards arising from Annual Improvements 2009–2011 1 January 2013 Cycle [AASB 1, AASB 101, AASB 116, AASB 132 & AASB 134 and Interpretation 2] AASB 2012-6 Amendments to Australian Accounting Standards – Mandatory Effective Date of AASB 9 and Transition Disclosures [AASB 9, AASB 2009-11, AASB 2010-7, AASB 2011-7 & AASB 2011-8]

1 January 2013

AASB 2012-7 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements 1 July 2013 [AASB 7, AASB 12, AASB 101 & AASB 127]

Page 7

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WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013 AASB 2012-9 Amendment to AASB 1048 arising from the Withdrawal of Australian Interpretation 1039

1 January 2013

AASB 2012-10 Amendments to Australian Accounting Standards – Transition Guidance and Other Amendments [AASB 1, 5, 7, 8, 10, 11, 12, 13, 101, 102, 108, 112, 118, 119, 127, 128, 132, 133, 134, 137, 1023, 1 January 2013 1038, 1039, 1049 & 2011-7 and Interpretation 12] AASB 2012-11 Amendments to Australian Accounting Standards – Reduced Disclosure Requirements and Other Amendments [AASB 1, AASB 2, AASB 8, AASB 10, AASB 107, AASB 128, AASB 133, AASB 134 & AASB 1 July 2013 2011-4] AASB 2013-1 Amendments to AASB 1049 - Relocation of Budgetary Reporting Requirements

1 July 2014

Interpretation 20 Stripping Costs in the Production Phase of a Surface Mine

1 January 2013

Interpretation 21 Levies

1 January 2014

AASB 9 Financial Instruments (effective from 1 January 2013) AASB 9 , which replaces AASB 139 Financial Instruments: Recognition and Measurement, is effective for reporting periods beginning on or after 1 January 2015 and must be applied retrospectively. The main impact of AASB 9 is to change the requirements for the classification, measurement and disclosures associated with financial assets. Under the new requirements the four current categories of financial assets stipulated in AASB 139 will be replaced with two measurement categories: fair value and amortised cost and financial assets will only be able to be measured at amortised cost where very specific conditions are met. As a result, the Council will be required to measure its financial assets at fair value. Had this requirement been adopted at 30 June 2013, there would have been no financial impact on the Council's financial statements. Consolidation Standards The following accounting standards apply to the Council as from reporting periods beginning on or after 1 January 2014: · AASB 10 Consolidated Financial Statements · AASB 11 Joint Arrangements · AASB 12 Disclosure of Interests in Other Entities · AASB 127 Separate Financial Statements · AASB 128 Investments in Associates and Joint Ventures · AASB 2011-7 Amendments to Australian Accounting Standards arising from the Consolidation and Joint Arrangements Standards These standards aim to improve the accounting requirements for consolidated financial statements, joint arrangements and off balance sheet vehicles. The AASB is planning to amend AASB 10 . The amendments are expected to clarify how the IASB's principles about control of entities should be applied by not-for-profit entities in an Australian context. Hence, the Council is not yet in a position to reliably determine the future implications of these new and revised standards for it's financial statements. AASB10 redefines and clarifies the concept of control of another entity, and is the basis for determining which entities should be consolidated into another entity's financial statements. Once the AASB finalises its not-for-profit amendments to AASB 10 , the Council will reassess the nature of its relationships with other entities, including entities that aren't currently consolidated.

Page 8

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WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013 AASB 11 deals with the concept of joint control and sets out new principles for determining the type of joint arrangement that exists, which in turn dictates the accounting treatment. The new categories of joint arrangements under AASB 11 are more aligned to the actual rights and obligations of the parties to the arrangement. Subject to any not-for-profit amendments to be made to AASB 11 , the Council will need to assess the nature of any arrangements with other entities to determine whether a joint arrangement exists in terms of AASB 11 . AASB 13 Fair Value Measurement (AASB 13) AASB 13 applies to reporting periods beginning on or after 1 January 2013 and will therefore be applied by the Council in the reporting year ended 30 June 2014. This standard is not required to be applied retrospectively, therefore there is no impact from the application of AASB 13 to values or other disclosures in the financial statements for the year ended 30 June 2013. The standard sets out a new definition of "fair value", as well as new principles to be applied when determining the fair value of assets and liabilities. The new requirements will apply to all of the Council's assets and liabilities (excluding leases) that are measured and/or disclosed at fair value or another measurement based on fair value. The key changes will relate to the level of disclosures required. The Council has commenced reviewing its fair value methodologies (including instructions to valuers, data used and assumptions made) for all items of property, plant and equipment measured at fair value to determine whether those methodologies comply with AASB 13 . To the extent that the methodologies don't comply, the necessary changes will be implemented. While the Council is yet to complete this review, no significant changes are anticipated, based on the fair value methodologies presently used. Therefore, and at this stage, no consequential material impacts are expected for the Council's property, plant and equipment as from 1 July 2013. AASB 13 will require an increased amount of information to be disclosed in relation to fair value measurements for both assets and liabilities. The recognised fair values will be classified according to the following fair value hierarchy that reflects the significance of the inputs used in making these measurements: Level 1 - Fair values that reflect the unadjusted quoted prices in active markets for identical assets or liabilities Level 2 - Fair values that are based on inputs other than quoted prices that are directly or indirectly observable for the asset or liability To the extent that any fair value measurement for an asset or liability uses data that is not "observable" outside the Council, the amount of information to be disclosed will be relatively greater. Amendments to AASB 119 Employee Benefits A revised version of AASB 119 Employee Benefits applies from reporting periods beginning on or after 1 January 2013. The revised AASB 119 is generally to be applied retrospectively. The revised standard includes changed criteria for accounting for employee benefits as "short-term employee benefits". Had the Council applied the revised standard this year annual leave currently classified as a "short-term benefit"would have been reclassified as a "longterm benefit". However, no reported amounts would have been amended as the Council already discounts the annual leave liability to present value in respect of amounts not expected to be settled within 12 months (refer Note 1.22). The concept of "termination benefits" is clarified and the recognition criteria for liabilities for termination benefits will be different. If termination benefits meet the timeframe criterion for "short-term employee benefits", they will be measured according to the AASB 119 requirements for "short-term employee benefits". Otherwise, termination benefits will need to be measured according to the AASB 119 requirements for "other long-term employee benefits". Under the revised standard, the recognition and measurement of employer obligations for "other long-term employee benefits" will need to be accounted for according to most of the requirements for defined benefit plans.

Page 9

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WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013 The revised AASB 119 also includes changed requirements for the measurement of employer liabilities/assets arising from defined benefit plans, and the measurement and presentation of changes in such liabilities/assets. The Council contributes to the Local Government Superannuation Scheme (Qld) as disclosed in note 26. The revised standard will require the Council to make additional disclosures regarding the Defined Benefits Fund element of the scheme. The reported results and position of the Council will not change on adoption of the other pronouncements as they do not result in any changes to the Councilâ&#x20AC;&#x2122;s existing accounting policies. Adoption will, however, result in changes to information currently disclosed in the financial statements. The Council does not intend to adopt any of these pronouncements before their effective dates. 1.

Critical accounting judgements and key sources of estimation uncertainty In the application of the Council's accounting policies, management is required to make judgements, estimates and assumptions about carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and ongoing assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised and in future periods as relevant. Judgements, estimates and assumptions that have a potential significant effect are outlined in the following financial statement notes: Valuation and depreciation of property, plant and equipment - note 1.17 and note 17 (b) Impairment of property, plant and equipment - note 1.19 and note 17 (a) Provisions - note 1.24 and note 19 Contingencies - note 25

Revenue Rates, levies, grants and other revenue are recognised as revenue on receipt of funds or earlier upon unconditional entitlement to the funds.

(a) Rates and levies Where rate monies are received prior to the commencement of the rating/levying period, the amount is recognised as revenue in the period in which they are received, otherwise rates are recognised at the commencement of rating period.

(b) Grants and subsidies Grants, subsidies and contributions that are non-reciprocal in nature are recognised as revenue in the year in which the Council obtains control over them. Where grants are received that are reciprocal in nature, revenue is recognised as the various performance obligations under the funding agreement are fulfilled. The Council does not currently have any reciprocal grants.

Page 10

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WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013

(c) Non-cash contributions Non-cash contributions with a value in excess of the recognition thresholds, are recognised as revenue and as non-current assets. Noncash contributions below the thresholds are recorded as revenue and expenses. Physical assets contributed to the Council by developers in the form of road works, stormwater, water and wastewater infrastructure and park equipment are recognised as revenue when the development becomes "on maintenance" (i.e. the Council obtains control of the assets and becomes liable for any ongoing maintenance) and there is sufficient data in the form of drawings and plans to determine the approximate specifications and values of such assets. All non-cash contributions are recognised at the fair value of the contribution received on the date of acquisition.

(d) Cash contributions The Council receives cash contributions from property developers to construct assets, such as roads and footpaths, and to connect new property developments to water and sewerage networks in the local government area. Where agreements between the Council and the developers relating to these contributions are determined to fall within the scope of AASB Interpretation 18 Transfers of Assets from Customers , these contributions are recognised as revenue when the related service obligations are fulfilled. Developers may also make cash contributions towards the cost of constructing existing and proposed water supply and sewerage headworks in accordance with the Council's planning scheme policies (headworks include pumping stations, treatment works, mains, sewers and water pollution control works). Cash contributions in relation to water supply and sewerage headworks are not within the scope of AASB Interpretation 18 because there is no performance obligation associated with these contributions. Consequently, these cash contributions are recognised as income when received. AASB Interpretation 18 has been applied prospectively from 1 July 2009. All cash contributions were recognised as revenue on receipt prior to 1 July 2009.

(e) Rental income Rental revenue from investment and other property is recognised as income on a periodic straight line basis over the lease term.

(f)

Interest Interest received from term deposits is accrued over the term of the investment.

(g) Sales revenue Revenue from the sale of natural gas and quarry items is recognised upon transfer of ownership to the customer. Revenue is measured at the fair value of the consideration received or receivable. Revenue for saleyard services and contract work is recognised in the accounting period in which the services are rendered.

(h) Fees and Charges Fees and charges are recognised upon unconditional entitlement to the funds. Generally this is upon lodgement of the relevant applications or documents, issuing of the infringement notice or when the service is provided.

Page 11

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WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013 1.

Financial assets and liabilities The Council recognises a financial asset or a financial liability in its Statement of Financial Position when, and only when, the Council becomes a party to the contractual provisions of the instrument. The Council has categorised and measured the financial assets and financial liabilities held at balance date as follows: Financial assets Cash and cash equivalents (note 1.11) Receivables - measured at amortised cost less any impairment (note 1.12) Financial liabilities Payables - measured at amortised cost (note 1.21) Borrowings - measured at amortised cost (note 1.23) Financial assets and financial liabilities are presented separately from each other and offsetting has not been applied. The fair value of financial instruments is determined as follows: The fair value of cash and cash equivalents and non-interest bearing monetary financial assets and financial liabilities approximate their carrying amounts and are not disclosed separately. The fair value of borrowings, as disclosed in note 20 to the financial statements, is determined by reference to published price quotations in an active market and/or by reference to pricing models and valuation techniques. It reflects the value of the debt if the Council repaid it in full at balance date. As it is the intention of the Council to hold its borrowings for their full term, no adjustment provision is made in these financial statements. The fair value of trade receivables approximates the amortised cost less any impairment. The fair value of payables approximates the amortised cost. The Council does not recognise financial assets or financial liabilities at fair value in the Statement of Financial Position. All other disclosures relating to the measurement and financial risk management of financial instruments are included in note 29.

Cash and cash equivalents Cash and cash equivalents includes cash on hand, all cash and cheques receipted but not banked at the year end, deposits held at call with financial institutions, other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value, and bank overdrafts.

Receivables Trade receivables are recognised at the amounts due at the time of sale or service delivery i.e. the agreed purchase price / contract price. Settlement of these amounts is required within 30 days from invoice date. The collectability of receivables is assessed periodically and if there is objective evidence that the Council will not be able to collect all amounts due, the carrying amount is reduced for impairment. The loss is recognised in finance costs. The amount of the impairment is the difference between the assetâ&#x20AC;&#x2122;s carrying amount and the present value of the estimated cash flows discounted at the effective interest rate.

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WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013 All known bad debts were written-off at 30 June. Subsequent recoveries of amounts previously written off in the same period are recognised as finance costs in the Statement of Comprehensive Income. If an amount is recovered in a subsequent period it is recognised as revenue. Because the Council is empowered under the provisions of the Local Government Act 2009 to sell an owner's property to recover outstanding rate debts, it does not impair any rate receivables. Loans and advances are recognised in the same way as other receivables. Terms are usually a maximum of five years with interest charged at negotiated rates. Security is not normally obtained. 1.

Inventories Stores and raw materials held for resale are valued at the lower of cost and net realisable value and include, where applicable, direct material, direct labour and an appropriate portion of variable and fixed overheads. Costs are assigned on the basis of weighted average cost. Inventories held for distribution (internal consumption) are: â&#x20AC;˘ goods to be supplied at no, or nominal, charge; and â&#x20AC;˘ goods to be used for the provision of services at no, or nominal, charge. Inventory for distribution is valued at cost, adjusted when applicable for any loss of service potential. Land acquired by the Council with the intention of reselling it (with or without further development) is classified as inventory. This land is valued at the lower of cost or net realisable value. As an inventory item, this land held for resale is treated as a current asset. Proceeds from the sale of this land will be recognised as sales revenue on the signing of a valid unconditional contract of sale. Profit arising upon sale of land is recognised in the Statement of Comprehensive Income on the signing of a valid unconditional contract of sale.

Other financial assets Other financial assets are recognised at cost. At present the Council does not have any other financial assets.

Non-current assets held for sale Items of property, plant and equipment are reclassified as non-current assets held for sale when the carrying amount of these assets will be recovered principally through a sales transaction rather than continuing use. Non-current assets classified as held for sale are available for immediate sale in their present condition and management believe the sale is highly probable. Non-current assets held for sale are measured at the lower of their carrying amount and fair value less cost to sell and are not depreciated. On the eventual sale of these assets a gain or loss is recognised.

Investments Term deposits in excess of three months are reported as investments, with deposits of less than three months being reported as cash equivalents.

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WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013 1.

Property, plant and equipment Each class of property, plant and equipment is stated at cost or fair value less, where applicable, any accumulated depreciation and accumulated impairment loss. Items of plant and equipment with a total value of less than $5,000, and infrastructure assets and buildings with a total value of less than $10,000 are treated as an expense in the year of acquisition. All other items of property, plant and equipment are capitalised. The classes of property plant and equipment recognised by the Council are reported in note 16 (a).

17 (a) Acquisition of assets Acquisitions of assets are initially recorded at cost. Cost is determined as the fair value of the assets given as consideration plus costs incidental to the acquisition, including freight in, architect fees and engineering design fees, all other establishment costs and rehabilitation costs. Property, plant and equipment, received in the form of physical contributions, are recognised as assets and revenues at fair value by the Council valuation where that value exceeds the recognition thresholds for the respective asset class. Fair value means the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction.

17 (b) Capital and operating expenditure Wage and materials expenditure incurred for the acquisition or construction of assets are treated as capital expenditure. Routine operating maintenance, repair costs and minor renewals to maintain the operational capacity of the non-current asset is expensed as incurred, while expenditure that relates to replacement of a major component of an asset to maintain its service potential is capitalised.

17 (c) Valuation Land and improvements, buildings, major plant and all infrastructure assets are measured on the revaluation basis, at fair value, in accordance with AASB 116 Property, Plant & Equipment and the Local Government Regulation 2012 . Other plant and equipment, furniture and fittings, heritage assets and work in progress are measured at cost. The Council ensures at each reporting date that the carrying amount of each asset class held at valuation does not materially differ from its' fair value by performing: â&#x20AC;˘ a comprehensive revaluation where the Council assesses that there has been a material change in the fair value of assets; or â&#x20AC;˘ an interim valuation using suitable indicies, where there has been a material variation in the index. Any revaluation increment arising on the revaluation of an asset is credited to the appropriate class of the asset revaluation surplus, except to the extent it reverses a revaluation decrement for the class previously recognised as an expense. A decrease in the carrying amount on revaluation is charged as an expense to the extent it exceeds the balance, if any, in the revaluation surplus of that asset class. Separately identified components of assets are measured on the same basis as the assets to which they relate. Further details in relation to valuers, the methods of valuation and the key assumptions used are disclosed in note 16 (b).

17 (d) Capital work in progress The cost of property, plant and equipment being constructed by the Council includes the cost of purchased services, materials, direct labour and an appropriate proportion of labour overheads.

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WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013 1.

17 (e) Depreciation Land is not depreciated as it has an unlimited useful life. Depreciation on other property, plant and equipment assets is calculated on a straight-line basis so as to write-off the net cost or revalued amount of each depreciable asset, less its estimated residual value, progressively over its estimated useful life to the Council. Management consider that the straight-line basis appropriately reflects the pattern of consumption of all the Council's assets. Assets are depreciated from the date of acquisition or, in respect of internally constructed assets, from the time an asset is completed and commissioned ready for use. Where assets have separately identifiable components that are subject to regular replacement, these components are assigned useful lives distinct from the asset to which they relate. Any expenditure that increases the originally assessed capacity or service potential of an asset is capitalised and the new depreciable amount is depreciated over the remaining useful life of the asset to the Council. Major spares purchased specifically for particular assets that are above the asset recognition threshold are capitalised and depreciated on the same basis as the asset to which they relate. The depreciable amount of improvements to or on leasehold land is allocated progressively over the estimated useful lives of the improvements to the Council or the unexpired period of the lease, whichever is the shorter. Depreciation methods, estimated useful lives and residual values of property, plant and equipment assets are reviewed at the end of each reporting period and adjusted where necessary to reflect any changes in the pattern of consumption, physical wear and tear, technical or commercial obsolescence, or management intentions. The condition assessments performed as part of the annual valuation process for assets measured at depreciated current replacement cost are used to estimate the useful lives of these assets at each reporting date. Details of the range of estimated useful lives for each class of asset are shown in note 16 (a).

17 (f)

Land under roads Land under roads acquired before 30 June 2008 is recognised as a non-current asset where the Council holds title or a financial lease over the asset. The Council currently does not have any such land holdings. Land under the road network within the Council area that has been dedicated and opened for public use under the Land Act 1994 or the Land Title Act 1994 is not controlled by the Council but is controlled by the state pursuant to the relevant legislation. Therefore this land is not recognised in these financial statements.

Intangible Assets Intangible assets with a cost or other value exceeding $10,000 are recognised as intangible assets in the financial statements, items with a lesser value being expensed. Expenditure on research activities relating to internally-generated intangible assets is recognised as an expense in the period in which it is incurred. Costs associated with the development of computer software are capitalised and are amortised on a straight-line basis over the period of expected benefit to the Council. Amortisation methods, estimated useful lives and residual values are reviewed at the end of each reporting period and adjusted where appropriate. Details of the estimated useful lives assigned to each class of intangible assets are shown in note 17.

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WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013 1.

Impairment of non-current assets Each non-current physical and intangible asset and group of assets is assessed for indicators of impairment annually. If an indicator of possible impairment exists, the Council determines the asset's recoverable amount. Any amount by which the asset's carrying amount exceeds the recoverable amount is recorded as an impairment loss. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised immediately in the Statement of Comprehensive Income, unless the asset is carried at a revalued amount. When the asset is measured at a revalued amount, the impairment loss is offset against the asset revaluation surplus of the relevant class to the extent available. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised as income unless the asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation surplus increase.

Operating Leases Payments made under operating leases are expensed in equal instalments over the accounting periods covered by the lease term, except where an alternative basis is more representative of the pattern of benefits to be derived from the leased property.

Payables Trade creditors are recognised upon receipt of the goods or services ordered and are measured at the agreed purchase/contract price net of applicable discounts other than contingent discounts. Amounts owing are unsecured and are generally settled on 30 day terms.

Liabilities - employee benefits Liabilities are recognised for employee benefits such as wages and salaries, annual leave and long service leave in respect of services provided by the employees up to the reporting date. Liabilities for employee benefits are assessed at each reporting date. Where it is expected that the leave will be paid in the next twelve months the liability is treated as a current liability. Otherwise the liability is treated as non-current.

22 (a) Salaries and wages A liability for salaries and wages is recognised and measured as the amount unpaid at the reporting date at current pay rates in respect of employees' services up to that date. This liability represents an accrued expense and is included in note 18 as a payable.

22 (b) Annual leave A liability for annual leave is recognised. Amounts expected to be settled within 12 months (the current portion) are calculated on current wage and salary levels and includes related employee on-costs. Amounts not expected to be settled within 12 months (the non-current portion) are calculated on projected future wage and salary levels and related employee on-costs, and are discounted to present values. This liability represents an accrued expense and is reported in note 18 as a payable.

22 (c) Superannuation The superannuation expense for the reporting period is the amount of the contribution the local government makes to the superannuation plan which provides benefits to its employees. Details of those arrangements are set out in note 26.

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WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013 1.

22 (d) Sick leave Sick leave taken in the future will be met by future entitlements and hence no recognition of accrued sick leave entitlements have been made in these financial statements. No entitlement vests with the employee on termination.

22 (e) Long service leave A liability for long service leave is measured as the present value of the estimated future cash outflows to be made in respect of services provided by employees up to the reporting date. The value of the liability is calculated using current pay rates and projected future increases in those rates and includes related employee on-costs. The estimates are adjusted for the probability of the employee remaining in the Council's employment or other associated employment which would result in the Council being required to meet the liability. Adjustments are then made to allow for the proportion of the benefit earned to date, and the result is discounted to present value. The interest rates attaching to Commonwealth Government guaranteed securities at the reporting date are used to discount the estimated future cash outflows to their present value. This liability is reported in note 19 as a provision.

Borrowings Borrowings are initially recognised at fair value plus any directly attributable transaction costs. Subsequent to initial recognition these liabilities are measured at amortised cost. In accordance with the Local Government Regulation 2012 Council adopts an annual debt policy that sets out the Council's planned borrowings for the next nine years. Council's current policy is to only borrow for capital projects and for a term no longer than the expected life of the asset. Council also aims to comply with the Queensland Treasury Corporation's (QTC) borrowing guidelines and ensure that sustainability indicators remain within acceptable levels at all times. All borrowing costs are expensed in the period in which they are incurred. No borrowing costs are capitalised on qualifying assets. Borrowings are classified as non current liabilities except for the principle amount that is due and payable, under the contractual terms of the loan agreement, 12 months after the end of the reporting period. This amount is classified as a current amount. Further details are provided in note 20.

Restoration provision A provision is made for the cost of restoration in respect of refuse dumps and quarries where it is probable the Council will be liable, or required, to incur such a cost on the cessation of use of these facilities. The provision is measured at the expected cost of the work required, discounted to current day values using the interest rates attaching to Commonwealth Government guaranteed securities with a maturity date corresponding to the anticipated date of the restoration. Within each restoration provision there may be many site locations, some of which can be on Council controlled land and some which are not. The following accounting treatments apply depending on the site location: Restoration on land not controlled by the Council Where the restoration site is on State reserves which the Council does not control, the cost of the provisions for restoration of these sites has to be treated as an expense in the year the provision is first recognised. Changes in the provision due to either time, discount rate or expected future cost are treated as an expense or income in the reporting period in which they arise.

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WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013 Restoration on land controlled by the Council Restoration sites that are situated on Council controlled land are classified as land and improvement assets. The provision for restoration is, therefore, included in the cost of the land and amortised over the expected useful life. Changes in the provision not arising from the passing of time are added to or deducted from the asset revaluation surplus for land. If there is no available revaluation surplus, increases in the provision are treated as an expense and recovered out of future decreases (if any). Changes to the provision resulting from the passing of time (the unwinding of the discount) are treated as a finance cost. The Council has the following restoration provisions: 1.

24 (a) Refuse sites The provision represents the present value of the anticipated future costs associated with the closure of the refuse sites, decontamination and monitoring of historical residues and leaching on these sites. The calculation of this provision requires assumptions such as application of environmental legislation, site closure dates, available technologies and engineering cost estimates. These uncertainties may result in future actual expenditure differing from amounts currently provided. Because of the long-term nature of the liability, the most significant uncertainty in estimating the provision is the costs that will be incurred. The provision recognised for refuse sites is reviewed at least annually and updated based on the facts and circumstances available at the time.

24 (b) Quarry sites The provision represents the present value of the anticipated future costs associated with the closure of the quarry sites, reclamation and rehabilitation of these sites. The calculation of this provision requires assumptions such as application of environmental legislation, site closure dates, available technologies and engineering cost estimates. These uncertainties may result in future actual expenditure differing from amounts currently provided. Because of the long-term nature of the liability, the most significant uncertainty in estimating the provision is the costs that will be incurred. The provision recognised for quarry sites rehabilitation is reviewed at least annually and updated based on the facts and circumstances available at the time.

Asset revaluation surplus The asset revaluation surplus comprises adjustments relating to changes in value of property, plant and equipment that do not result from the use of those assets. Net incremental changes in the carrying value of classes of non-current assets since their initial recognition are accumulated in the asset revaluation surplus. Increases and decreases on revaluation are offset within a class of assets. Where a class of assets is decreased on revaluation, that decrease is offset first against the amount remaining in the asset revaluation surplus in respect of that class. Any excess is treated as an expense. When an asset is disposed of, the amount reported in surplus in respect of that asset is retained in the asset revaluation surplus and not transferred to retained surplus.

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WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013 1.

Retained surplus (deficit) The retained surplus represents the Council's accumulated surpluses, the amount of Council's net funds. Council no longer reports reserves in its general purpose financial statements, the previous amounts reported are now incorporated within retained surplus.

Rounding and comparatives The financial statements have been rounded to the nearest $1 or, where that amount is $0.50 or less, to $0. Comparative information has been restated where necessary to be consistent with disclosures in the current reporting period.

National Competition Policy The Council has reviewed its activities and has identified 8 activities that are business activities. Details of these activities can be found in note 31.

Trust funds held for outside parties Funds held in the trust account on behalf of outside parties include those funds from the sale of land for arrears in rates, deposits for the contracted sale of land, security deposits lodged to guarantee performance and unclaimed monies (e.g. wages) paid into the trust account by the Council. The Council performs only a custodian role in respect of these monies and because the monies cannot be used for the Council's purposes, they are not considered revenue nor brought to account in the financial statements. For details see note 27.

Controlled Entities and Associates Western Downs Housing Trust The Council resolved to approve the incorporation of the Western Downs Housing Trust at it's ordinary meeting held on 4 April 2012. This trust was formed to provide housing for the people living in or relocating to the Council's area. The company has not been consolidated into these Financial Statements as the transactions are considered not material. The Western Downs Housing Trust is audited by the Queensland Audit Office (QAO). Western Downs Housing Fund Pty Ltd The Council resolved to conduct the beneficial enterprise known as the Western Downs Housing Fund Pty Ltd at it's ordinary meeting held on 4 April 2012. This company was formed to act as trustee for the Western Downs Housing Trust. The company has not been consolidated into these financial statements as the transactions are not considered to be material. For more details see note 30.

Carbon Pricing In 2011 the Australian Government introduced a Clean Energy Legislation package. One aspect of this legislation package, which will impact upon the Council directly and indirectly, is the introduction of a pricing mechanism for greenhouse gas emissions in the Australian economy. The pricing mechanism commenced on 1 July 2012 and sets a fixed price path for the first three years ($23 per tonne of COÂ˛-equivalent emissions adjusted in real terms by 2.5 percent per annum) before moving to a flexible price mechanism from 1 July 2015. It proposes a framework for setting a cap on greenhouse gas emissions by capping the number of carbon units available once the flexible price period commences, which can be adjusted over time to ensure that the government's reduction targets are met.

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WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013

The Council has calculated that all its landfills did not trigger a direct liability under the carbon pricing scheme for the year ended 30 June 2013. The Council is yet to undertake modelling to estimate the liability that will arise from these waste facilities. However uncertainty exists due to the following factors: 1. Greenhouse gas is emitted from waste over a very long period (40 years); and 2. The price/tonne of emissions, after the initial fixed price period has expired, is currently unknown and reliance is placed on the carbon price scenarios included in the Commonwealth Treasury modelling of core policy released in the July 2011 document 'Strong growth, low pollution modelling a carbon price'. Organic material within waste deposited at landfills takes time to begin decomposing. the Council will not have to begin purchasing carbon credits until the financial year ending 30 June 2014, as waste deposited in financial year ended 30 June 2012 will only begin to break down and generate emissions at the start of the financial year ending 30 June 2014. This waste will continue to generate emissions over the next 40 years. This means that the Council will have a liability to purchase carbon permits in respect of that waste as long as total emissions from the landfill site continue to be above the legislated landfill facility threshold of 25,000 tonnes of carbon dioxide equivalent. As modelling has not yet been completed, the Council has not considered the effect on gate fees at each of the affected landfills in the financial year ending 30 June 2014, despite the estimated liability that will arise from that waste. The Council has completed modelling to identify the liability that will arise from its wholesale gas business. The liability for the year ended 30 June 2013 was $140,000, with an espected increase of 2.5% in the year ending 30 June 2014. In addition to this direct liability for its waste facilities and gas business, the Council expects increased costs arising from the carbon pricing mechanism. The most significant of these will be electricity and fuel. Commonwealth Treasury modelling published in July 2011 in the document 'Strong growth, low pollution modelling a carbon price' indicates that carbon pricing is expected to increase electricity prices by 10% within 5 years from 1 July 2012 and increase other costs by 0.7% on inflation. In addition fuel tax credits will be progressively reduced over the initial fixed price period. 1.

Taxation Income of local authorities and public authorities is exempt from Commonwealth taxation except for Fringe Benefits Tax and Goods and Services Tax (‘GST’). The net amount of GST recoverable from the ATO or payable to the ATO is shown as an asset or liability respectively. The Council pays payroll tax to the Queensland Government on certain activities.

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WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013 2 Analysis of results by function (a) Components of the Council's functions The activities relating to the Council's components reported on in Note 2 (b) are as follows: General Business To responsibly govern our region and provide services that deliver liveability and services that meet community needs through strategic leadership, informed decision making, and an empowered team. Wash Bay Operations To provide and maintain an environmentally sensitive waste service for the Council. Commercial Works Actively pursue and undertake commercial works as an alternative revenue stream for the Council. Waste Management To provide and maintain an environmentally sensitive waste service for the Council. Water Infrastructure Manage the water networks to achieve reliability, safety and cost effectiveness for our customers. Sewerage Infrastructure Manage the sewerage networks to achieve reliability, safety and cost effectiveness for our customers. Natural Gas Manage the gas network to achieve reliability, safety and cost effectiveness for our customers. Dalby Regional Saleyards Manage the operations of the Dalby Regional Saleyards to achieve safety and cost effectiveness for our customers. Jimbour Quarry Operate the Jimbour Quarry as a commerical operation as an alternative revenue stream.

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WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013 2 Analysis of results by function (b) Revenue, expenses and assets have been attributed to the following functions : Total

Total

Net

Grants

Income Other

income

expenses

result

2013

Functions

Assets

for period

General Operations

109,827,590

150,542,050

101,470,686

49,071,364

1,136,930,821

Wash Bay Operations

40,714,460 -

795,990

(921,109)

1,717,099

2,063,574

Commercial Works

24,185,740

21,448,722

2,737,018

Waste Management

759,129

6,049,159

6,808,288

4,079,822

2,728,466

9,885,770

Water Infrastructure

194,912

12,960,243

13,155,155

9,756,406

3,398,749

97,025,561

6,649,711

4,166,839

2,482,872

55,273,654

Sewerage Infrastructure Natural Gas

2,869,041

2,135,535

733,506

7,491,854

995,405

2,597,478

3,592,883

1,453,145

2,139,738

10,896,143

42,663,906

18,439,039 184,373,991

18,439,039 227,037,897

11,596,947 155,186,993

6,842,092 71,850,904

3,883,001 1,323,450,378

Total

Net

Grants

Other

income

expenses

result

2012

Dalby Regional Saleyards Jimbour Quarry Total Prior Year

Income

Functions

General Operations

Assets

for period

60,170,195

49,843,323

110,013,518

85,505,447

24,508,071

1,023,392,795

175,000

426,526

601,526

(1,045,469)

1,646,995

1,322,481

Commercial Works

3,100,739

16,014,181

19,114,920

16,303,956

2,810,964

Waste Management

2,850,745

3,146,473

5,997,218

8,792,880

(2,795,662)

9,344,922

Water Infrastructure

586,240

9,982,461

10,568,701

9,369,763

1,198,938

95,589,145

6,494,687

3,631,112

2,863,575

52,608,227

Wash Bay Operations

Sewerage Infrastructure Natural Gas

3,113,138

1,904,545

1,208,593

7,085,406

Dalby Regional Saleyards

2,713,150

1,498,582

1,214,568

6,478,898

2,323,657 94,057,596

2,323,657 160,940,515

1,708,014 127,668,830

615,643 33,271,685

10,306,613 1,206,128,486

Jimbour Quarry Total

66,882,919

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WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013

Note

2013

2012

3 Revenue analysis 1.9 (a)

(a) Rates and levies General rates

46,464,112

38,718,617

Separate rates

285,634

278,107

State & Rural fire levy

(54,402)

84,185

Water

3,316,722

2,928,364

Water consumption, rental and sundries

5,009,812

5,036,919

Sewerage

5,015,560

4,096,308

Waste management

2,913,337

2,777,476

Rates and utility charge revenue

62,950,775

53,919,976

Less: Discounts

(5,560,813)

(4,003,639)

Less: Pensioner remissions Net rates and utility charges

(401,434)

(430,598)

56,988,528

49,485,739

1.9 (g)

(b) Sale of goods and major services Sale of Natural Gas Quarry Sales Saleyard Services

2,647,943

2,995,967

18,758,259

2,118,416

2,597,478

2,713,150

Contract and recoverable works

24,615,413

16,700,791

Total sale of goods and major services

48,619,093

24,528,324

User fees and charges

10,966,350

7,712,358

Total statutory fees and charges

10,966,350

7,712,358

Aged Care

891,536

824,925

Community housing rental income

286,468

445,075

1.9 (h)

1.9 (e)

(d) Rental and levies

Community facilities

45,854

128,391

Commerical leases

289,107

226,593

Other property rental income

178,661

Total rental and levies income

1,691,626

1,624,984

1.9 (f)

(e) Interest received Investments

1,902,270

1,718,211

Other sources

275,479

282,131

Overdue rates and utility charges

262,715

302,080

2,440,464

2,302,422

Other income

414,649

112,268

Total other recurrent income received

414,649

112,268

Total interest received (f) Other recurrent income

Page 23

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WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013

Note

2013

2012

1.9 (b)

4 Grants, subsidies and contributions (a) Recurrent - grants, subsidies and contributions are analysed as follows: General purpose grants

17,896,128

Commonwealth government grants

22,966,713 18,518,695

State Government subsidies & grants

7,881,376

Contributions

4,527,233

133,746

30,304,737

50,044,860

Commonwealth Government grants

7,844,279

9,552,971

State Government subsidies & grants

9,042,123

7,418,834

50,622,351

6,289,914

67,508,753

23,261,719

Total recurrent revenue

8,425,706

(b) Capital - grants, subsidies, and contributions are analysed as follows: (i) Monetary revenue constrained for capital purposes:

1.9 (d)

Contributions

(ii) Non-Monetary revenue received is analysed as follows:

1.9 (c)

Developer assets contributed by developers at fair value

Total capital revenue

4,285,216

71,793,969

23,261,719

5 Capital income (a) Gain (loss) on the disposal of non-current assets Proceeds from sale of plant and equipment

1,529,007

1,588,980

Less: Book value of plant and equipment sold

(1,139,807)

(1,113,993)

389,200

474,987

Proceeds from sale of land and buildings Less: Book value of land and buildings sold

995,940

(1,866,354)

(870,414)

Proceeds from sale of other non current assets sold

208,398

Less: Book value of other non current assets sold

(185,002)

23,396

Net gain (loss) on disposal of non-current assets

(481,214)

498,383

Discount rate adjustment to quarry restoration provision

581,368

205,241

Total adjustment of of provision for restoration of land

581,368

205,241

Net capital income

100,154

703,624

(b) Provision for restoration of land

Page 24

Customer Contact 1300 COUNCIL (1300 728 500) 07 4679 4000 www.wdrc.qld.gov.au info@wdrc.qld.gov.au

WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013

Note

2013

2012

6 Employee benefits Total staff wages and salaries

39,090,813

Councillors' remuneration Annual, sick and long service leave entitlements Superannuation

Other employee related expenses

33,215,061

753,616

787,624

7,766,086

7,124,474

4,561,652

4,178,036

52,172,167

45,305,195

484,323

971,009

52,656,490

46,276,204

Less: Capitalised employee expenses

(5,924,052)

(4,488,804)

Net employee benefits

46,732,438

41,787,400

Councillor remuneration represents salary, and other allowances paid in respect of carrying out their duties. Total Council employees at 30 June:

2013

Elected members

2012 9

Administration staff

307

298

Depot and outdoors staff

347

353

Total full time equivalent employees

663

660

7 Materials and services Audit fees

46,506

375,250

Advertising

289,202

220,805

Consultancy Services

3,217,076

2,954,025

Donations & Grants Paid

1,138,195

732,881

Insurance

1,729,954

1,059,678

Telecommunications Purchase of Gas Legal Fees Rates & Utilties Diesel & Fuel

489,142

490,090

1,197,121

889,945

386,105

327,071

3,632,824

2,019,507

4,430,704

3,869,136

26,983,428

17,533,649

Repairs & maintenance - roads & bridges - materials

6,199,471

7,282,313

Repairs & maintenance - roads & bridges - services

11,014,856

850,782

Services

Rentals - Operating leases

41,410

140,127

Other materials and services

4,983,892

4,313,919

Total materials and services

65,779,886

43,059,178

1,757,168

1,366,416

107,748

101,138

35,774

291,453

8 Finance costs Finance costs charged by the QTC Bank charges Impairment of receivables and bad debts written off Refuse sites - change in PV over time

136,716

Quarry sites - change in PV over time

40,241

18,803

2,077,647

1,777,810

Total finance costs

Page 25

Customer Contact 1300 COUNCIL (1300 728 500) 07 4679 4000 www.wdrc.qld.gov.au info@wdrc.qld.gov.au

WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013

Note

2013

2012

1.17 (e)

9 Depreciation and amortisation (a) Depreciation of non-current assets

637,231

342,591

Buildings

Site improvements

3,010,751

3,130,081

Plant and equipment

5,496,758

5,202,436

Furniture and fittings

61,078

121,496

16,689,363

17,333,358

Water

2,855,345

2,674,153

Sewerage

1,886,828

1,715,579

Stormwater

794,345

840,905

Gas infrastructure

233,943

143,651

31,665,642

31,504,250

225,666

254,359

Road and bridge network

Total depreciation of non-current assets (b) Amortisation of other intangible assets Computer software Other intangible asset

Total amortisation of other intangible assets Total depreciation and amortisation

1,602

225,666

255,961

31,891,308

31,760,211

10 Capital expenses Loss on the disposal of non-current assets Loss on the sale of capital assets

5 (a)

Loss on write-off of capital assets

481,214

6,881,926

1,841,326

7,363,140

1,841,326

Revaluation decrement Revaluation down of property, plant and equipment

93,944

429,792

5,592,277

6,022,069

Provision for restoration of land Discount rate adjustment to quarry rehabilitation provision Increase in the rehabilitation provision, due to recognition of new sites requiring future expenditure

Total capital expenses

7,363,140

Page 26

7,957,339

Customer Contact 1300 COUNCIL (1300 728 500) 07 4679 4000 www.wdrc.qld.gov.au info@wdrc.qld.gov.au

WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013

Note

2013

2012

11 Loss on write-off of capital assets are as follows: Land

221

2,975

Site improvements

599,089

22,357

Buildings

139,033

66,266

Plant and equipment

25,993

Furniture and fittings

11,340

Road and bridge network Water Sewerage

5,614,640

1,107,321

197,783

582,779

27,043

Stormwater

105,857

15,752

Gas infrastructure

948

43,876

Intangible Assets

159,979

Total loss on write-off of capital assets

16 (a) & 17 (a)

6,881,926

1,841,326

4,782,175

10,368,222

1.11

12 Cash assets and cash equivalents Cash in operating bank account Cash in other banks and on hand

6,399

Investments held at fixed interest rates

7,285 23,000,000

Deposits and investments held with the QTC, at variable interest rates

70,250,004

27,578,679

Balance per statement of cash flows

75,038,578

60,954,186

The Council's cash and cash equivalents are subject to a number of internal and external restrictions that limit amounts available for discretionary or future use. These include: Externally imposed expenditure restrictions at the reporting date relate to the following assets: Unspent loan monies Unspent government grants and subsidies Unspent developer contributions Total unspent restricted cash held for capital projects

38,965,953

8,678,495

2,178,734

1,569,990

856,864

1,475,180

42,001,551

11,723,665

Cash and deposits at call are held with the Commonwealth Bank and the National Australia Bank, in business cheque accounts, and the QTC, in a cash management account. 1.12

13 Trade and other receivables (a) Current Rateable revenue

7,313,891

3,027,156

Fees and charges

26,996,345

16,437,641

GST recoverable

1,764,703

584,760

(253,847)

(428,548)

35,821,092

19,621,009

1,067,533

934,531

Less: Impairment provision Prepayments Loans and advances to community organisations

95,964

86,809

Loans and advances for infrastructure agreements

92,008

193,148

37,076,597

20,835,497

Net current trade and other receivables

Page 27

Customer Contact 1300 COUNCIL (1300 728 500) 07 4679 4000 www.wdrc.qld.gov.au info@wdrc.qld.gov.au

WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013

Note

2013

2012

(b) Non-current Loans and advances to community organisations

40,993

Loans and advances for infrastructure agreements

44,595

123,153 80,134

Net non-current trade and other receivables

85,588

203,287

Opening balance

428,548

233,834

Impairment adjustment in period

(174,701)

194,714

Closing balance

253,847

428,548

Quarry and road materials

9,357,692

3,769,687

Stores and materials

2,260,130

4,954,467

11,617,822

8,724,154

There is no concentration of credit risk for rates and utility charges, fees and other debtors receivable. Movement in accumulated impairment losses (trade and other receivables) is as follows:

1.13

14 Inventories Inventories for internal use:

Valued at cost, adjusted when applicable for any loss of service potential. Land purchased for development and sale

3,621,519

2,020,942

15,239,341

10,745,096

Balance at the beginning of financial year

2,020,942

3,347,834

Land acquired in period

2,943,151

Less: Cost of developed land sold

(1,342,574)

(1,326,892)

Balance at end of the financial year

3,621,519

2,020,942

1.15

15 Land purchased for development and sale

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

Page 28

(221)

Internal transfers between asset classes

Transfer to investment properties

11,263,741

* ARS denotes - Asset Revaluation Surplus

741,430 741,430

Addition of other assets Total additions in period

2,171,686 2,231,696

60,010

10 - 100

55,981,697

Not depreciated

Addition of renewal assets

Range of estimated useful life in years

Net value at 30 June 2013

and impairment balance

(63,866)

(259,077)

637,231

5,930,177

6,244,465

Internal transfers to other asset classes

Transfer to investment properties

(164,517) 17,508,206

Depreciation on write-offs

Closing accumulated depreciation

Depreciation on disposals

Depreciation provided in period

Opening balance

Accumulated depreciation and impairment

55,981,697

(1,866,354)

Disposals

Write-offs

Closing gross value

(858,166)

2,231,696

741,430

Contributed assets at valuation

Additions at cost

$ 16,299,193

2013

57,106,842

Fair Value

2013

Site improvements

Fair value

Land

Internal transfers from work in progress

Opening gross value

Asset Values

Basis of measurement

16 (a) Property, plant and equipment

Notes to the financial statements For the year ended 30 June 2013

WESTERN DOWNS REGIONAL COUNCIL

6,341,198 12,195,221

5,854,023

10 - 150

141,128,514

46,917,399

(2,859,468)

(59,853)

3,010,751

46,825,969

188,045,913

(10,733,041)

(198,886)

12,195,221

186,782,619

2013

Fair Value

Buildings

7,931,988 7,931,988

5 - 25

38,934,422

26,150,139

12,156

(44,136)

(1,777,057)

5,496,758

22,462,418

65,084,561

193,256

(70,129)

(2,916,864)

7,931,988

59,946,310

2013

Cost

Plant and equipment

419,980

434,795

61,078

373,717

854,775

(11,340)

43,416

822,699

19,100 43,416

24,316

7 - 10

2013

Cost

Furniture and fittings

Page 29

12,140,344 51,404,966

39,264,622

10 - 100

683,939,461

322,552,863

2,273,594

(2,784,497)

16,689,363

306,374,403

1,006,492,324

9,053,005

(8,399,137)

51,404,966

954,433,490

2013

Fair Value

Road and bridge network

1,493,539 3,603,373

2,109,834

10 - 100

82,830,409

65,386,340

(1,069,052)

2,855,345

63,600,047

148,216,749

(1,266,835)

2,914,624

688,749

145,880,211

2013

Fair Value

Water

448,875 700,036

251,161

4 - 100

48,679,288

55,022,114

(80,745)

1,886,828

53,216,031

103,701,402

(107,788)

700,036

103,109,154

2013

Fair Value

Sewerage

4,444,167 4,530,111

85,944

50 - 80

28,387,566

22,368,616

(2,273,593)

(92,193)

794,345

23,940,057

50,756,182

(9,053,005)

(198,050)

1,077,628

3,452,483

55,477,126

2013

Fair Value

Stormwater

171,471 288,644

117,173

10 - 100

6,379,493

5,051,767

(1,002)

233,943

4,818,826

11,431,260

(1,950)

144,660

143,984

11,144,566

2013

Fair Value

Gas infrastructure

270,817

Not depreciated

8,180,974

2,987,401

2,923,334

64,067

11,168,375

10,897,558

2013

Cost

Heritage assets

89,353,036

40,716,142

48,636,894

40,716,142

Not depreciated

2013

Cost

Works in progress

35,903,798 124,387,023

88,483,225

1,195,478,581

553,115,899

12,157

(4,390,555)

(1,777,057)

31,665,642

527,605,712

1,748,594,480

193,256

(11,112,502)

(4,783,218)

119,360,377

4,285,216

741,430

1,639,909,921

2013

Total

Customer Contact 1300 COUNCIL (1300 728 500) 07 4679 4000 www.wdrc.qld.gov.au info@wdrc.qld.gov.au

Depreciation on write-offs

Revaluation adjustment to the ARS*

* ARS denotes - Asset Revaluation Surplus

Range of estimated useful life in years

Net value at 30 June 2012

and impairment balance

Not depreciated

57,106,842

Depreciation on disposals

Closing accumulated depreciation

Opening balance

Depreciation provided in period

Accumulated depreciation and impairment

57,106,842

Closing gross value

5,341,335

10 - 100

10,369,016

5,930,177

3,523,969

342,591

2,063,617

16,299,193

(2,186,248)

9,892,938

Revaluation adjustment to the ARS*

Revaluation adjustment to Income

(2,975)

Disposals

Write-offs

Recognition/change of future rehabilitation costs

(22,357)

10 - 150

139,956,650

46,825,969

16,126,908

(28,051)

3,130,081

27,597,031

186,782,619

7,487,367

(94,317)

6,028,155

1,697,038

1,775

Additions at cost

Minor correction to opening balance

2012

Fair Value

173,361,414

Buildings

11,469,425

2012

47,215,104

Fair Value

2012

Site improvements

Fair value

Land

Internal transfers from work in progress

Opening gross value

Asset Values

Basis of measurement

16 (a) Property, plant and equipment - prior year

Notes to the Financial Statements For the year ended 30 June 2013

WESTERN DOWNS REGIONAL COUNCIL

5 - 25

37,483,892

22,462,418

(1,943,439)

5,202,436

19,203,421

59,946,310

(3,057,432)

8,571,991

54,431,751

2012

Cost

Plant and equipment

448,982

373,717

121,496

252,221

822,699

166,637

656,062

7 - 10

2012

Cost

Furniture and fittings

Page 30

10 - 100

648,059,087

306,374,403

87,511,560

(332,335)

17,333,358

201,861,820

954,433,490

(126,856,727)

(1,439,656)

(185,002)

4,783,414

(115,500)

1,078,246,961

2012

Fair Value

Road and bridge network

10 - 100

82,280,164

63,600,047

36,365,090

(248,594)

2,674,153

24,809,398

145,880,211

29,140,528

(831,373)

488,585

117,082,471

2012

Fair Value

Water

4 - 100

49,893,123

53,216,031

29,645,800

1,715,579

21,854,652

103,109,154

23,126,398

104,212

79,878,544

2012

Fair Value

Sewerage

50 - 80

31,537,069

23,940,057

6,592,404

(174)

840,905

16,506,922

55,477,126

3,698,647

(15,926)

517,069

51,277,336

2012

Fair Value

Stormwater

10 - 100

6,325,740

4,818,826

1,439,811

(15,403)

143,651

3,250,767

11,144,566

(93,944)

(529,629)

(59,279)

1,383,453

10,443,965

2012

Fair Value

Gas infrastructure

206,750

64,067

270,817

Not depreciated

2012

Cost

Heritage assets

48,636,894

(24,350,275)

53,521,420

19,465,749

Not depreciated

2012

Cost

Works in progress

1,112,304,209

527,605,712

181,205,542

(624,557)

(1,943,439)

31,504,250

317,463,916

1,639,909,921

(2,186,248)

(93,944)

(48,699,143)

(2,465,883)

(3,242,434)

(607,946)

53,521,420

(115,500)

1,643,799,599

2012

Total

Customer Contact 1300 COUNCIL (1300 728 500) 07 4679 4000 www.wdrc.qld.gov.au info@wdrc.qld.gov.au

WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013

Note

2013

2012

16 (b) Property, plant and equipment valuations were determined by reference to the following: Land The fair value of land is measured at current market value as at 30 June 2012 as independently determined by Australia Pacific Valuers Pty Ltd. Fair value was derived by reference to market based evidence including observable historical sales data for properties of similar nature and specification within the Council's and surounding areas. Land under infrastructure and reserve land does not have a value for the purpose of a Local Government's financial statements. During the financial year ended 30 June 2013 an indexation assessment was undertaken by the Council. This resulted in an average increase in the land asset class of 1.09%. The Council did not apply this indexation as it was within the scope of it's Policy. Council's Policy is that : "Council will only account for the impact of revaluation if the cumulative change in the index is 5% or greater (either positive or negative)". Site improvements The fair value of site improvements is measured at current market value as at 30 June 2012 as independently determined by Australia Pacific Valuers Pty Ltd. Fair value was derived by reference to market based evidence including observable historical sales data for properties of similar nature and specification within the Council's and surounding areas. During the financial year ended 30 June 2013 an indexation assessment was undertaken by the Council. This resulted in an average increase in the site improvements asset class of 3.03%. The Council did not apply this indexation as it was within the scope of it's Policy. Buildings There is no market for the Council's buildings as these are held to provide essential services to the community. Accordingly, the fair value of all building assets is measured at written down current replacement cost. The fair value of buildings as at 30 June 2012 was independently determined by Australian Pacific Valuers Pty Ltd. (a) Condition was assessed using the following table: Condition

Remaining

rating

useful life

96% - 100%

91% - 95%

76% - 90%

66% - 75%

56% - 65%

46% - 55%

36% - 45%

26% - 35%

16% - 25%

6% - 15%

0% - 5%

During the financial year ended 30 June 2013 an indexation assessment was undertaken by the Council. This resulted in an average increase in the buildings asset class of 1.59%. The Council did not apply this indexation as it was within the scope of it's Policy. Plant and equipment Other plant and equipment is measured at original cost less accumulated depreciation. Furniture and fittings Other furniture and fittings is measured at original cost less accumulated depreciation.

Page 31

Customer Contact 1300 COUNCIL (1300 728 500) 07 4679 4000 www.wdrc.qld.gov.au info@wdrc.qld.gov.au

WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013

Note

2013

2012

Infrastructure There is no market for the Council's infrastructure assets as these are held to provide essential services to the community. Accordingly, the fair value of all infrastructure assets is measured at written down current replacement cost. The fair value of the Council's infrastructure as at 30 June 2012 was independently determined by Australian Pacific Valuers Pty Ltd. Road and bridge network The last independent valuation of road, drainage and other infrastructure assets was performed by Australian Pacific Valuers Pty Ltd, as at 30 June 2012. (a) The average $/mÂ˛ for each of the key components were: Sealed

Unsealed

Roads

Formation

4.00

3.00

Pavement

22.30

11.85

Seal

7.85

n/a

Bridges $ Concrete

34.00

Timber .

34.00

(b) Condition was assessed using the same table as that identified for buildings. (c) During the financial year ended 30 June 2013 an indexation assessment was undertaken by the Council. This resulted in an average increase in the road and bridge network asset class of 4%. The Council did not apply this indexation as it was within the scope of it's Policy. Water and Sewerage The fair value of water and sewerage infrastructure was independently determined by Australia Pacific Valuers Pty Ltd, as at 30 June 2012.

(a) The average cost per meter was $140.70 for water pipes and $365 for sewerage pipes. (b) Condition was assessed using the same table as that identified for buildings. (c) During the financial year ended 30 June 2013 an indexation assessment was undertaken by the Council. This resulted in an average increase in the water and sewerage infrastructure asset class of 4.3%. The Council did not apply this indexation as it was within the scope of it's Policy. Stormwater The fair value of the stormwater infrastructure was independently determined by Australia Pacific Valuers Pty Ltd, as at 30 June 2012.

(a) The average cost per meter was $751.70 for drainage pipes. (b) Condition was assessed using the same table as that identified for buildings. (c) During the financial year ended 30 June 2013 an indexation assessment was undertaken by the Council. This resulted in an average increase in the stormwater infrastructure asset class of 4.0%. The Council did not apply this indexation as it was within the scope of it's Policy.

Page 32

Customer Contact 1300 COUNCIL (1300 728 500) 07 4679 4000 www.wdrc.qld.gov.au info@wdrc.qld.gov.au

WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013

Note

2013

2012

Gas infrastructure The fair value of the gas infrastructure was independently determined by Australia Pacific Valuers Pty Ltd, as at 30 June 2012. (a) The average cost per meter was $78.00 for drainage pipes. (b) Condition was assessed using the same table as that identified for buildings. (c) During the financial year ended 30 June 2013 an indexation assessment was undertaken by the Council. This resulted in an average increase in the gas infrastructure asset class of 4.3%. The Council did not apply this indexation as it was within the scope of it's Policy. Heritage assets Heritage assets are recorded at cost and have not been revalued or depreciated in the current year. During the year, a number of assets were recogised as Heritage assets that had been previously recognised in the Building class. These assets have subsequently been transferred and have an accumulated depreciation carrying balance. 1.18

17 Intangible assets Net carrying value at period end: (a) Computer software

531,692

(b) Other intangible asset

1,081,405 4,806

531,692

1,086,211

1,609,888

1,001,942

(a) Computer software Opening gross carrying value Transfer (to) from other assets categories

(182,467)

Acquired at cost

12,225

Value of asset write off in the period

(212,096)

607,946 -

1,227,550

1,609,888

528,483

274,124

Accumulated amortisation Opening balance Transfer (to) from other non-current asset category

(6,174)

Amortisation in the period

225,666

Amortisation written off in period

(52,117)

254,359 -

695,858

528,483

531,692

1,081,405

Opening gross carrying value

10,789

Transfer (to) from other assets categories

(10,789)

Net carrying value at end of the financial year The computer software has a finite life of 5 years. Straight line amortisation has been used with no residual value. (b) Other intangible asset

10,789

Opening balance

5,983

4,381

Transfer (to) from other non-current asset category

(5,983)

1,602

5,983

4,806

Accumulated amortisation

Amortisation in the period

Net carrying value at end of the financial year

Page 33

Customer Contact 1300 COUNCIL (1300 728 500) 07 4679 4000 www.wdrc.qld.gov.au info@wdrc.qld.gov.au

WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013

Note

2013

2012

18 Trade and other payables (a) Current Accruals

957,680

1,419,222

Creditors

15,815,815

6,522,302

3,304,851

3,060,103

Annual leave Other entitlements

456,939

408,454

20,535,285

11,410,081

Annual leave

2,318,207

2,292,800

Total non-current trade and other payables

2,318,207

2,292,800

683,590

761,240

Total current trade and other payables (b) Non-current

19 Provisions (a) Current Long service leave Property restoration: (i) Refuse sites

794,896

211,150

1,478,486

972,390

6,249,090

5,381,380

(i) Refuse sites

4,455,257

5,803,717

(ii) Quarry sites

1,510,051

1,149,748

12,214,398

12,334,845

Balance at the beginning of financial year

6,142,620

5,781,377

Amount provided for in the period

1,350,333

862,721

(560,273)

(501,478)

6,932,680

6,142,620

6,014,867

422,590

Total current provisions (b) Non-current Long service leave Property restoration:

Total non-current provisions Details of movements in provisions: Long service leave

Amount paid in the period Balance at end of the financial year 1.24 (a)

(i) Refuse sites Balance at the beginning of financial year Increase in provision - due to change in time

136,716

Increase in provision - new site

Increase (decrease) in estimate of future cost

(901,430)

Balance at end of the financial year

5,250,153

Current portion Non-current portion

Page 34

5,592,277 6,014,867

794,896

211,150

4,455,257

5,803,717

5,250,153

6,014,867

Customer Contact 1300 COUNCIL (1300 728 500) 07 4679 4000 www.wdrc.qld.gov.au info@wdrc.qld.gov.au

WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013

Note

2013

2012

1.24 (b)

(ii) Quarry sites Balance at the beginning of financial year

1,149,748

Increase in provision - due to change in time

906,394

40,241

Increase (decrease) in provision - change in discount rate

18,803

Increase (decrease) in estimate of future cost Balance at end of the financial year Current portion

429,792

320,062

(205,241)

1,510,051

1,149,748

Non-current portion

1,510,051

1,149,748

1,510,051

1,149,748

(i) and (i) are the present values of the estimated future cost of restoring the refuse and quarry sites, respectively, under the State Government's environmental regulations at the end of their useful lives. 20 Borrowings (a)

Bank overdraft

The Council has a $200,000 bank overdraft facility. (b)

Unsecured borrowings

Unsecured borrowings are provided by the QTC. All borrowings are in AUD denominated amounts and carried at amortised cost, interest being expensed as it accrues. No interest has been capitalised during the current or comparative reporting period. Expected final repayment dates vary from 24 January 2019 to 3 April 2033. There have been no defaults or breaches of any loan agreement during the period. Principal and interest repayments are made quarterly, in arrears. Details of borrowings at balance date are: (i) Current QTC

3,916,608

1,420,354

Total current borrowings

3,916,608

1,420,354

QTC

63,161,807

29,723,333

Total non-current borrowings

63,161,807

29,723,333

Balance at the beginning of financial year

31,143,687

22,393,082

Loans raised

37,390,000

9,692,000

Principal repayments

(1,455,272)

(941,395)

Balance at end of the financial year

67,078,415

31,143,687

(ii) Non-current

Details of movements in borrowings: 1.23

QTC

Classified as : Current Non-current

Page 35

3,916,608

1,420,354

63,161,807

29,723,333

67,078,415

31,143,687

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WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013

Note

2013

2012

The QTC loan market value at the reporting date was $69,126,311. This represents the value of the debt if the Council repaid it at that date. As it is the intention of the Council to hold the debt for its term, no provision is required to be made in these accounts. No assets have been pledged as security by the Council for any liabilities. All borrowings are underwritten by the Queensland State Government. 21 (a) Asset revaluation surplus Movements in the asset revaluation surplus were as follows: Balance at the beginning of financial year

531,540,671

Adjustments to property, plant and equipment through revaluations:

761,445,356

Land

Site improvements

1,817,366

Buildings

(8,639,541)

Road and bridge network

(214,368,287)

Water

(7,224,562)

Sewerage

(6,519,402)

Stormwater

(2,893,757)

Gas infrastructure

Balance at end of the financial year

9,892,938

(1,969,440)

531,540,671

39,064,162

(b) Asset revaluation surplus analysis The closing balance of the asset revaluation surplus is comprised of the following asset categories: Land Site improvements Buildings Road and bridge network

6,305,333

57,570,241

311,432,271

Water

45,320,985

Sewerage

33,784,004

Stormwater

38,063,675

531,540,671

616,434,011

583,277,826

Balance at end of the financial year 1.26

22 Retained surplus Movement in retained surplus Balance at beginning of the financial year Error correction to capital assets

Net result (deficiency) attributable to the Council

(115,500)

71,850,904

33,271,685

688,284,915

616,434,011

To 1 Year

3,192,582

9,167,387

From 1 Year to 5 Years

6,512,219

8,520,848

9,704,801

17,688,235

Balance at end of the financial year 23 Commitments for expenditure Contractual Commitments Contractual commitments at balance date but not recognised in the financial statements are as follows:

Page 36

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WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013

Note

2013

2012

24 Events after balance date There were no material financial adjusting events after balance date. 25 Contingent liabilities Details and estimates of maximum amounts of contingent liabilities are as follows: Local Government Workcare The Council is a member of the Queensland local government workers' compensation self-insurance scheme, Local Government Workcare. Under this scheme the Council has provided a bank guarantee to cover bad debts which may remain should the self insurance licence be cancelled and there was insufficient funds available to cover outstanding liabilities. Only the Queensland Government's workers' compensation authority may call on any part of the guarantee should the above circumstances arise. The Council's maximum exposure to the bank guarantee is:

1,083,954

893,030

Local Government Mutual The Council is a member of the local government mutual liability self-insurance pool, LGM Queensland. In the event of the pool being wound up or it is unable to meet its debts as they fall due, the trust deed and rules provide that any accumulated deficit will be met by the individual pool members in the same proportion as their contribution is to the total pool contributions in respect to any year that a deficit arises. As at 30 June 2012 the financial statements reported an accumulated surplus and it is not anticipated any liability will arise. Native Title Claims over the Council's land At 30 June 2013, the Council had acquired Native Title rights & interests pursuant to s.9.7 of the Acquisition of Land Act 1967 , s.24MD of the Native Title Act 1993 (Commonwealth) and s.144 of the Native Title (Queensland) Act 1993 in respect of 5 allotments purchased in the Wandoan area, covering an area of 12.94 Hectares. The purchase price of the allotments was $1,890,104.30. At reporting date it is not possible to make an estimate of any probable outcome associated with the acquisition of these rights & interests or any financial effect. 26 Superannuation The Council contributes to the Local Government Superannuation Scheme (Qld) (the scheme). The scheme is a multi-employer plan as defined in the Australian Accounting Standard AASB119 Employee Benefits . The Queensland Local Government Superannuation Board, the trustee of the scheme, advised that the local government superannuation scheme was a complying superannuation scheme for the purpose of the Commonwealth Superannuation Industry (Supervision) legislation. The scheme has three elements, referred to as: 1. The City Defined Benefits Fund (CDBF), which covers former members of the City Super Defined Benefits Fund; 2. The Regional Defined Benefits Fund (Regional DBF), which covers defined benefit fund members working for regional local governments; and 3. The Accumulation Benefits Fund (ABF). The ABF is a defined contribution scheme as defined in AASB 119 . The Council has no liability to or interest in the ABF other than the payment of the statutory contributions as required by the Local Government Act 2009 . The Regional DBF is a defined benefit plan as defined in AASB119 . The Council is not able to account for the Regional DBF as a defined benefit plan in accordance with AASB119 because the scheme is unable to account to the Council for its proportionate share of the defined benefit obligation, plan assets and costs. Any amount by which either fund is over or under funded would only affect future benefits and contributions to the Regional DBF, and is not an asset or liability of the Council. Accordingly there is no recognition in the financial statements of any over or under funding of the scheme.

Page 37

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WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013 2013

2012

Note $ $ The audited general purpose financial report of the scheme as at 30 June 2012 (the most recent available), which was not subject to any audit qualification, indicates that the assets of the scheme are sufficient to meet the vested benefits. The most recent actuarial assessment of the scheme was undertaken as at 1 July 2012. The actuary indicated that â&#x20AC;&#x153;the Regional DBF is currently in a satisfactory but modest financial position and remains vulnerable to adverse short and medium term experience.". Following the previous actuarial assessment in 2009, Councils were advised by the trustee of the scheme, following advice from the schemeâ&#x20AC;&#x2122;s actuary, that additional contributions may be imposed in the future at a level necessary to protect the entitlements of Regional DBF members. In the 2012 actuarial report the actuary has recommended no change to the employer contribution levels at this time. Under the Local Government Act 2009 the trustee of the scheme has the power to levy additional contributions on Councils which have employees in the Regional DBF when the actuary advises such additional contributions are payable, normally when the assets of the DBF are insufficient to meet members' benefits. The next actuarial investigation will be conducted as at 1 July 2015. The amount of superannuation contributions paid by the Council to the scheme in this period for the benefit of employees was:

4,561,652

4,178,036

4,260,124

3,271,318

1.29

27 Trust funds Trust funds held for outside parties: Security deposits Unclaimed monies Total trust funds held for outside parties

4,750

27,532

4,264,874

3,298,850

The Council performs only a custodial role in respect of these monies. Because the monies cannot be used for the Council's purposes, they are not brought to account in these financial statements. 28 Reconciliation of net result for the year to net cash inflow (outflow) from operating activities Net result

71,850,904

33,271,685

Non-cash operating items: Impairment of receivables and bad debts written off

35,774

291,453

Depreciation and amortisation

31,891,308

31,760,211

Current cost of developed land sold

1,342,574

1,326,892

Change in restoration provisions expensed to finance costs

Page 38

176,957

18,803

33,446,613

33,397,359

Customer Contact 1300 COUNCIL (1300 728 500) 07 4679 4000 www.wdrc.qld.gov.au info@wdrc.qld.gov.au

WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013

Note

2013

2012

Investing and development activities: Capital grants, subsidies and contributions

Capital income

5 (b)

Capital expenses

Payment for land for sale and development costs in the period

(71,793,969)

(23,261,719)

(581,368)

(703,624)

7,363,140

7,957,339

(2,943,151) (67,955,348)

(16,008,004)

Changes in operating assets and liabilities : (Increase) decrease in receivables

(16,235,858)

156,794

(Increase) decrease in inventories (excluding land)

(2,893,668)

1,159,743

Increase (decrease) in payables

9,017,609

(2,343,532)

790,060

361,243

(9,321,857)

(665,752)

28,020,312

49,995,288

Increase (decrease) in provisions

Net cash inflow from operating activities

Page 39

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WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013 29 Financial instruments The Council's activities expose it to a variety of financial risks including interest rate risk, credit risk and liquidity risk. Exposure to financial risks is managed in accordance with Council approved policies on financial risk management. These policies focus on managing the volatility of financial markets and seek to minimise potential adverse effects on the financial performance of the Council. The Council minimises its exposure to financial risk in the following ways: â&#x20AC;˘ Investments in financial assets are only made where those assets are with a bank or other financial institution in Australia. The Council does not invest in derivatives or other high risk investments; and â&#x20AC;˘ When the Council borrows, it borrows from the QTC unless another financial institution can offer a more beneficial rate, taking into account any risk. Borrowing by the Council is constrained by the provisions of the Statutory Bodies Financial Arrangements Act 1982 . The Council measures risk exposure using a variety of methods as follows: Risk exposure

Measurement method

Credit risk

Ageing analysis

Liquidity risk

Maturity analysis

Interest rate risk

Sensitivity analysis Credit risk Credit risk exposure refers to the situation where the Council may incur financial loss as a result of another party to a financial instrument failing to discharge their obligations. In the case of rate receivables, the Council has the power to sell the property to recover any defaulted amounts. In effect this power protects the Council against credit risk in the case of these debts. In other cases, the Council assesses the credit risk before providing goods or services and applies normal business credit protection procedures to minimise the risk. The Council is exposed to credit risk through its investments with the QTC and deposits held with banks or other financial institutions (if applicable). The QTC Cash Fund is an asset management portfolio that invests with a wide variety of high credit rating counterparties. Deposits are capital guaranteed. Other investments are held with highly rated/regulated banks/financial institutions and whilst not capital guaranteed, the likelihood of a credit failure is remote. By the nature of the Council's operations, there is a geographical concentration of risk in it's area. Because the area is largely agriculture and resource industry, there is also a concentration in the agricultural and resource sector. The maximum exposure to credit risk at balance date in relation to each class of recognised financial asset is the gross carrying amount of those assets inclusive of any provisions for impairment. No collateral is held as security relating to the financial assets held by the Council. The following table represents the Council's maximum exposure to credit risk: Note

2013 $

Financial assets

2012 $

Cash and cash equivalents - Bank

4,788,574

10,375,507

Cash and cash equivalents - QTC

70,250,004

27,578,679

Investments with approved deposit taking institutions

Receivables - rates

7,313,891

3,027,156

Receivables - other

28,780,761

17,077,097

1,083,954 112,217,184

893,030 81,951,469

23,000,000

Other credit exposure Guarantee Total

Page 40

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WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013 29 Financial instruments - continued Past due or impaired No financial assets have had their terms renegotiated so as to prevent them from being past due or impaired and are stated at the carrying amounts indicated. Ageing of past due receivables and the amount of any impairment is disclosed in the following table: Fully Performing

2012

Less

31 to 60

61 to 90

Over 90

days

33,574,561

811,675

861,020

8,822,564

4,281,768

1,002,091

$ Receivables: 2013

Past due Less than 30

Total

Impaired $

1,101,243

(253,847)

36,094,652

969,413

5,456,965

(428,548)

20,104,253

Liquidity risk Liquidity risk is the risk that the Council will encounter difficulty in meeting the obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. The Council is exposed to liquidity risk through its normal course of business and through its borrowings with the QTC for capital works. The Council manages its exposure to liquidity risk by maintaining sufficient cash deposits and undrawn facilities, both short and long term, to cater for unexpected volatility in cash flows. These facilities are disclosed in note 20.

0 to 1 year

1 to 5 years

Over 5 years Total contractual cash flows

2013

Trade and other payables

16,773,495

Loans QTC

6,686,770 23,460,265

$ -

26,591,535 26,591,535

$ -

64,514,606 64,514,606

Carrying amount $

16,773,495

97,792,911 114,566,406

67,078,415 83,851,910

2012 Trade and other payables Loans QTC

7,941,524 3,188,082 11,129,606

12,594,011 12,594,011

31,569,700 31,569,700

7,941,524

47,351,793 55,293,317

31,143,687 39,085,211

The outflows in the above table are not expected to occur significantly earlier and are not expected to be for significantly different amounts than indicated in the table. Market risk Market risk is the risk that changes in market prices, such as interest rates, will affect the Council's income or the value of its holdings of financial instruments. Interest rate risk The Council is exposed to interest rate risk through investments and borrowings with the QTC and other financial institutions. The Council has access to a mix of variable and fixed rate funding options through the QTC, so that interest rate risk exposure can be minimised.

Page 41

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WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013 29 Financial instruments - continued Interest rate sensitivity analysis Sensitivity to interest rate movements is shown for variable financial assets and liabilities based on the carrying amount at reporting date. The following interest rate sensitivity analysis depicts what effect a reasonably possible change in interest rates (assumed 'to be 1%) would have on the profit and equity, based on the carrying values at the end of the reporting period. The calculation assumes that the change in interest rates would be held constant over the period.

2013

Net carrying

Financial assets and liabilities that are held at variable interest rates total:

Change in profit & (loss) from

Change in equity from

amount

1% increase

1% decrease

1% increase

1% decrease $

QTC cash funds

70,250,004

702,500

(702,500)

702,500

(702,500)

Loans - QTC

(67,078,415)

(670,784)

670,784

(670,784)

670,784

3,171,589

31,716

(31,716)

31,716

(31,716)

Net total 2012 QTC cash funds

27,578,679

275,787

(275,787)

275,787

(275,787)

Loans - QTC

(31,143,687)

(311,437)

311,437

(311,437)

311,437

(3,565,008)

(35,650)

35,650

(35,650)

35,650

Net total

In relation to the QTC loans held by the Council, the following has been applied: QTC Fixed Rate Loan - financial instruments with fixed interest rates which are carried at amortised cost are not subject to interest rate sensitivity. QTC Generic Debt Pool - the generic debt pool products approximate a fixed rate loan. There is a negligible impact on interest sensitivity from changes in interest rates for generic debt pool borrowings. QTC Client Specific Pool - client specific pool products are often rebalanced to a target benchmark duration. This partially exposes clients to the level of interest rates at the time of rebalancing. Sensitivity on these products is provided by the QTC through calculating the interest effect over the period. The sensitivity analysis provided by the QTC is currently based on a 1% change but this is subject to change. Fair value The Council does not recognise financial assets or liabilities at fair value in its Statement of Financial Position. 30

Controlled entities and associates - financial results Revenue Controlled entities and associates Western Downs Housing Trust

Expenses

Profit/(Loss)

2013

2012

2013

2012

2013

2012

5,856,190

27,809

Western Downs Housing Fund Pty Ltd

Western Downs Disaster Relief Trust

121,688

(121,688)

2013

2012

2013

2012

Assets Controlled entities and associates Western Downs Housing Trust

5,826,497

1,894

Liabilities

8,618

10,502

Western Downs Housing Fund Pty Ltd

Western Downs Disaster Relief Trust

Page 42

5,828,381

(1,894)

Customer Contact 1300 COUNCIL (1300 728 500) 07 4679 4000 www.wdrc.qld.gov.au info@wdrc.qld.gov.au

WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013 31 National Competition Policy (a) Activities to which the code of competitive conduct is applied: A "business activity" of a local government is divided into two categories: (i) Roads business activity: (1) the construction or maintenance of State controlled roads for which the local government submits an offer to carry out work in response to a tender invitation, other than through a sole supplier arrangement; or (2) submission of a competitive tender for construction or road maintenance on the local government's roads which the local government has put out to tender, or called for by another local government. (ii) Other business activity, referred to as type three activities, means the following: (1) trading in goods and services to clients in competition with the private sector, or (2) the submission of a competitive tender in the local government's own tendering process in competition with others for the provision of goods and services to it's self. Excluded activities are (a) library services, and (b) an activity or part thereof prescribed by legislation. Local government may elect to apply a Code of Competitive Conduct (CCC) to their identified business activities. This requires the application of full cost pricing, identifying the cost of Community Service Obligations (CSO) and eliminating the advantages and disadvantages of public ownership within that activity. The application of the CCC to the roads business activity is compulsory. The CSO value is determined by the Council and represents an activities cost(s) which would not be incurred if the activities primary objective was to make a profit. The Council provides funding from general revenue to the business activity to cover the cost of providing non-commercial community services or costs deemed to be CSOs by the Council. Notwithstanding CSOs, the Council is committed to operating these activities as business activities in accordance with the CCC. Commercial Works Waste Management Water Sewerage Natural Gas Dalby Regional Saleyards Jimbour Quarry Washdown Bays The following table summaries the financial results for these activities, including competitive neutrality adjustments if applicable. Full information is available for inspection at the Council's offices.

Page 43

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WESTERN DOWNS REGIONAL COUNCIL Notes to the financial statements For the year ended 30 June 2013 31 National Competition Policy - continued (b) Financial performance of activities subject to competition reforms: Commercial Works 2012

2013

Revenue for services provided to the Council Revenue for services provided to external clients

19,151,409

58,289

41,981

4,999,520

5,807,324

1,991,803

24,185,740

19,151,409

7,049,612

5,849,305

22,883,559 1,302,181

16,340,635 2,810,774

7,049,612 -

5,260,226 589,079

Water 2012

2013

747,875

534,737

11,477,345

8,738,519

* Community service obligations Less : Expenditure Surplus (deficiency)

Sewerage

2013 Revenue for services provided to the Council Revenue for services provided to external clients

* Community service obligations Less : Expenditure Surplus (deficiency)

6,494,828

5,362,619

6,495,103

10,925,595 1,299,625

8,823,508 449,748

4,101,777 1,260,842

3,681,471 2,813,632

Dalby Regional Saleyards

2013

2012

2013

65,947

2,520

2,687,057

3,115,658

2012 $ -

2,597,478

2,713,150

2,753,004

3,118,178

2,597,478

2,713,150

2,254,548 498,456

1,766,725 1,351,453

1,517,456 1,080,022

1,548,414 1,164,736

Jimbour Quarry

Revenue for services provided to external clients

275

5,362,619

* Community service obligations

Revenue for services provided to the Council

$ -

9,273,256

Revenue for services provided to the Council

Less : Expenditure Surplus (deficiency)

2012

12,225,220

Natural Gas

Revenue for services provided to external clients

2012 $

24,185,740

* Community service obligations Less : Expenditure Surplus (deficiency)

Waste Management

2013

Washdown Bays

2013

2012

2013

18,759,101 -

2012 $

2,118,416

195,991

14,526

8,430

18,759,101

2,118,416

195,991

22,956

12,660,653 6,098,448

780,044 1,338,372

177,291 18,700

22,956 -

CSO description To transfer general revenue for the shortfall in revenue

Page 44

Actual 1,991,803

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WESTERN DOWNS REGIONAL COUNCIL Financial Statements For the year ended 30 June 2013

MANAGEMENT CERTIFICATE For the year ended 30 June 2013 These general purpose financial statements have been prepared pursuant to sections 176 and 177 of the Local Government Regulation 2012 (the Regulation) and other prescribed requirements. In accordance with section 212 (5) of the Regulation, we certify that: (i)

the prescribed requirements of the Local Government Act 2009 and Local Government Regulation 2012 for the establishment and keeping of accounts have been complied with in all material respects; and

(ii)

the general purpose financial statements, as set out on pages 1 to 44, present a true and fair view, in accordance with Australian Accounting Standards, of the Councilâ&#x20AC;&#x2122;s transactions for the financial year and financial position at the end of the year.

Cr Ray Brown

Phil Berting PSM

Mayor

Chief Executive Officer

Date:

22/10/2013

Page 45

22/10/2013

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WESTERN DOWNS REGIONAL COUNCIL Current-Year Financial Sustainability Statement For the year ended 30 June 2013 Measures of Financial Sustainability (a)

Operating surplus ratio Operating surplus (net result excluding all capital items) divided by total operating revenue (excludes capital revenue).

(b)

Asset sustainability ratio Capital expenditure on the replacement of assets (renewals) divided by depreciation expense.

(c)

Net financial liabilities ratio Total liabilities less current assets divided by total operating revenue.

The Council's performance as at 30 June 2013 against key financial ratios: Operating surplus ratio Asset sustainability ratio Net financial liabilities ratio Target Actual

between 0% and 10%

greater than 90%

not greater than 60%

4.42%

279.44%

-15.34%

Note 1 - Basis of preparation The Current-year Financial Sustainability Statement is a special purpose statement prepared in accordance with the requirements of the Local Government Regulation 2012 and the Financial Management (Sustainability) Guideline 2013 . The amounts used to calculate the three reported measures are prepared on an accrual basis and are drawn from the Council's audited general purpose financial statements for the year ended 30 June 2013.

Certificate of Accuracy For the year ended 30 June 2013 This current-year financial sustainability statement has been prepared pursuant to Section 178 of the Local Government Regulation 2012 (the regulation). In accordance with Section 212 (5) of the Regulation, we certify that this current-year financial sustainability statement has been accurately calculated.

Cr Ray Brown

Phil Berting PSM

Mayor

Chief Executive Officer

Date: 22/10/2013

Customer Contact 1300 COUNCIL (1300 728 500) 07 4679 4000 www.wdrc.qld.gov.au info@wdrc.qld.gov.au

WESTERN DOWNS REGIONAL COUNCIL Long-Term Financial Sustainability Statement Prepared as at 30 June 2013 Measures of Financial Sustainability (a)

Operating surplus ratio Operating surplus (net result excluding all capital items) divided by total operating revenue (excludes capital revenue).

(b)

Asset sustainability ratio Capital expenditure on the replacement of assets (renewals) divided by depreciation expense.

(c)

Net financial liabilities ratio Total liabilities less current assets divided by total operating revenue.

The Council's performance as at 30 June 2013 against key financial ratios: Operating surplus ratio

Asset sustainability ratio

Net financial liabilities ratio

between 0% and 10%

greater than 90%

not greater than 60%

30 June 2013

4.42%

279.44%

-15.34%

Target Actuals as at: Projected for the years ended:

30 June 2014

-6.30%

334.80%

17.60%

30 June 2015

-1.80%

108.60%

22.70%

30 June 2016

-2.20%

95.00%

20.00%

30 June 2017

-2.00%

94.90%

18.80%

30 June 2018

-2.60%

88.50%

14.60%

30 June 2019

-3.10%

94.80%

12.90%

30 June 2020

-0.10%

87.10%

7.60%

30 June 2021

0.10%

81.00%

1.90%

30 June 2022

0.40%

87.70%

-3.20%

The Council's Financial Management Strategy The Council measures revenue and expenditure trends over time as a guide to future requirements and to make decisions about the efficient allocation of resources to ensure the most effective provision of services. The Council ensures that its financial management strategy is prudent and that its long-term financial forecast shows a sound financial position whilst also being able to meet the communityâ&#x20AC;&#x2122;s current and future needs.

Certificate of Accuracy For the long-term financial sustainability statement prepared as at 30 June 2013 This long-term financial sustainability statement has been prepared pursuant to Section 178 of the Local Government Regulation 2012 (the regulation). In accordance with Section 212 (5) of the Regulation we certify that this long-term financial sustainability statement has been accurately calculated.

Cr Ray Brown

Phil Berting PSM

Mayor

Chief Executive Officer

Date: 22/10/2013