Annual Report 2021-2022

COUNCIL

Wodonga Council presents to our community the Annual Report 2021-2022.

Wodonga Council is committed to being transparent and accountable in its reporting to the community. To this end, the Annual Report 2021-2022 is a primary means of advising the community about the council’s performance, achievements and challenges during the financial year.

Acknowledgments

This Annual Report was prepared to meet the operational and financial reporting requirements within the Local Government Act 2020 and the Local Government (Finance and Reporting) Regulations 2014.

For further information contact Wodonga Council on (02) 6022 9300 or visit wodonga.vic.gov.au

Wodonga Council acknowledges Aboriginal and Torres Strait Islander people as the First Peoples of the Country. We also acknowledge them as Traditional Owners and Custodians across various lands. We pay our respect to their Ancestors, Elders, children and young people. We acknowledge the strength and resilience of all Aboriginal and Torres Strait Islander Peoples and recognise their continuous connections to lands, waters and communities across the country.

Cover:

Year in review

Vision

Wodonga is a progressive, well-planned, growing city that is affordable, offers an abundance of opportunities and led by strong, empathetic stewardship

Mission

We will strengthen our community in everything we do.

Values

Our people have agreed to demonstrate the core values of trust, respect, integrity and learning.

By demonstrating these values and behaviours, we build strong relationships with each other and with our community.

TRUST

Talk straight – say what you mean and mean what you say;

Create transparency – do not withhold information unnecessarily or inappropriately;

Right wrongs;

Practice accountability – take responsibility for results without excuses; and

Extend trust – show a willingness to trust others, even when it involves a measure of risk.

RESPECT

Treat other people with courtesy, politeness and kindness, no matter what their position or opinion; and

Listen first – seek to understand others before trying to diagnose, influence or prescribe.

INTEGRITY

Tell the truth in an appropriate and helpful manner that does not compromise the organisation’s objectives and values;

Keep confidences;

Do what you say you will do to the best of your ability;

Be open about mistakes; and

Speak of those that are absent only in a positive way.

LEARNING

Work together and learn from each other;

Continuously improve and innovate;

Be open to change; and

There is a high degree of responsibility for results - delivery without excuses.

YEAR IN REVIEW

MAYOR’S MESSAGE

In my second term as Mayor, I’m proud to present the annual report for 2021-2022 on behalf of my fellow councillors.

While we have still felt the impacts of the COVID-19 pandemic, it’s also been a busy year with major projects coming to fruition and our city’s growth continuing to move forward at a rapid pace.

Health has been a key topic and we will continue to advocate for a new hospital and improved health services at all levels of government.

As councillors, we felt and saw the community’s passion and interest for Junction Place, a key precinct in our city centre, and we will continue to advocate for the best possible outcome for this significant site.

We have a great opportunity to reset the development and deliver a transformation of our CBD, working with Development Victoria and the community.

Our Two Cities One Community partnership has been reaffirmed with the new councillor groups and we saw the signing and finalisation of the Regional Deal with attention turning to its implementation.

It was an honour to officially open Hyphen –Wodonga Library Gallery with Member for Northern Victoria Jaclyn Symes in August. In its first year, it has had more than 90,000 visits, featured more than 15 exhibitions and run 400 programs.

It’s been very exciting to see the start of works at Baranduda Fields with the services, roads and the start of the playing fields taking shape.

We see continued investment in our city with ongoing interest in Logic, burgeoning housing development and businesses moving into our CBD.

It was great to get out in the community as part of our engagement activities this year, following months of restrictions, and having the opportunity to talk and get feedback on a range of matters including our budget, transport and our parks.

We welcomed many new citizens through citizenship ceremonies – online and in-personthroughout the year.

David Martin OAM was named Wodonga’s Citizen of the Year on Australia Day, recognition for this many years of service to the disability sector and the RSL.

In May, we recognised our volunteers at the Volunteer of the Year awards with a return to an in-person event since the outbreak of COVID-19.

We look forward to welcoming our community back to many events and ceremonies in 2022-2023.

On behalf of my fellow councillors, I would like to thank our community for your support in 20212022 and for everything you do to make our city great.

Cr Kev Poulton Wodonga Mayor

ACTING CEO’S MESSAGE

It’s my great privilege to present the annual report for Wodonga Council 2021-2022 as the Acting Chief Executive Officer.

First, I want to thank outgoing CEO Mark Dixon for his work and dedication to our organisation and our city during his time in the role and welcome Matthew Hyde.

As I reflect on the past 12 months, the challenges of the COVID-19 pandemic continued with further lockdowns and it is only now, that we return to a new normal.

However, we’ve continued to see our city grow with housing developments continuing to move ahead, new businesses opening in the city centre and interest in land at Logic with several significant land sales in the past 12 months.

In July, Opal Group, one of the country’s largest paper and fibre packaging manufacturers, announced its plans to build a $140 million facility at Logic while SCT further cemented it future at Logic with the purchase of land near its intermodal hub.

The council made the decision to purchase the site of its depot in Kendall St. The purchase not only secures the site for council use but also represents long-term operational savings.

As an organisation, we endorsed our Gender Equality Action Plan and had it approved by the Gender Equality Commission as well as celebrating the diversity of our staff and community on International Women’s Day, IDAHOBIT Day, Harmony Day and through Reconciliation Week.

We continued to have positive results in the annual community satisfaction survey with an

overall performance index score of 68 was in line with the 2021 result, having increased by one index point in the past year, and continues a threeyear trend of improvement.

The survey showed art centres and libraries, customer service, appearance of public areas, waste management and recreational facilities continue to be council’s top-performing areas.

As always, there is much we can take away from these results and where we will continue to improve.

We have tried new ways of engaging with our community this year, undertaking a comprehensive two-stage consultation to inform our budget and redesigning our community forums.

We launched a new event – CoCreate – and look forward to events and gatherings continuing to build as restrictions ease with plenty of interest in our city for major events.

To close, I want to acknowledge our community, our councillors and all our staff for continuing their service to our city and community and upholding our mission “to strengthen our community in all that we do”.

Debra Mudra Wodonga Council Acting CEO

FINANCIAL SUMMARY

In the 2021-2022 financial year, the Strategic Resource Plan has been replaced by the Financial Plan 20212022 to 2030-2031, in line with the requirements of the Local Government Act 2020.

The Financial Plan links to the achievement of the Community Vision and the Council Plan within the Integrated Strategic Planning & Reporting framework. The Financial Plan identifies the future financial strategic objectives of the council, which are:

SHORT TERM

• Ongoing operational reviews to continue generating operating surpluses

• Retain proceeds from any land sales to avoid further borrowings for future major priority capital projects

• Continued focus on securing grant funding, particularly for capital works

• Continue to divest property and assets no longer required

LONG TERM

• New borrowings, where necessary, only being undertaken to complete identified major priority projects (e.g. Depot purchase with favourable rate of return on the investment)

• Where appropriate, fees and charges are set at a level to achieve full cost recovery

• Capital works expenditure is prioritised, firstly investing in the critical renewal of assets to maintain minimum service levels then on wider renewal, upgrade, expansion and new development.

WODONGA COUNCIL’S 2021-2022 FINANCIAL RESULTS AT A GLANCE

• Operating expenditure - $70.4 million

• Capital works program delivered - $16.8 million

• Rates and charges - $48.5 million (55.5% of total operating revenue)

• Operating surplus - $16.9 million ($10.5 million in 2020-2021)

• Net funds available - $48 million

• Working capital – 4.4 current assets to 1.0 current liability

• Decrease in borrowings – from $16.7 million in 2020-2021 to $14.6 million in 2021-2022.

RATIO OF CAPITAL EXPENDITURE TO DEPRECIATION

This is a measure of whether council spending on infrastructure is at a greater rate than the infrastructure is depreciating. Ratios higher than 100 per cent indicate that the council is.

This ratio highlights the increase in capital expenditure in 2020-2021 due to carried over projects and a number of Covid-19 stimulus grants. The decline in 2021-2022 is a result of the completion of Hyphen Library Gallery and Lawrence Street Bridge capital projects.

An additional $19.3 million capital projects have also been rolled into the 20222023 year, therefore capital expenditure is forecast to remain strong and includes the continuation of the Baranduda Fields project and commencement of Roche Drive and LOGIC detention basin projects.

WORKING CAPITAL

This graph demonstrates that the council has the ability to discharge its short-term obligations as the value of current assets is in excess of the value of current liabilities.

This ratio is projected to reduce in 2022-2023 as funds are expended on capital development.

spend as a % of

RATIO OF CAPITAL EXPENDITURE TO DEPRECIATION

WORKING CAPITAL RATIO

NET FUNDS AVAILABLE

Net funds available are the council’s working capital (current assets less current liabilities) less restricted cash-backed reserves.

Australian Accounting Standards require prepaid grant funds received and land currently under offer to be classified as current assets.

The increase in net funds available in 2021-2022 is due to an additional $14.9 million held in term deposits, due to a delay in capital projects and an additional $5 million in land classified for sale of $10.3 million in 2021-2022, compared to $5.3 million held in 2020-2021.

Net funds are expected to reduce substantially during the 2022-2023 financial year as a result of the purchase of the Depot, the continuation of the carried forward capital works program including the Baranduda Fields project and commencement of Roche Drive and LOGIC detention basin projects.

DEBT LEVELS

Wodonga Council has a total debt liability of $14.6 million at the end of 2021-2022 which is a decrease of $2.0 million from 2020-2021. During the 2021 2022 year council did not borrow any new funds.

The council’s 2022-2023 budget includes provision for $5 million additional new borrowings to enable the purchase of the depot to be exercised.

The council has adopted a strategy of retaining proceeds from any future land sales to reduce the need for further borrowings, which may impact on the projected level of debt.

NET FUNDS AVAILABLE

LOAN LIABILITY

DEBT SERVICING RATIO

The

servicing ratio identifies the capacity of the council to service its outstanding debt. This ratio expresses the amount of interest paid as a percentage of the council’s total revenue.

Each year as Council’s borrowings are repaid and revenues grow the Debt servicing ratio is reducing. It is forecast for the ratio to increase slightly in 2022-2023 due to the $5 million budgeted increase in borrowings proposed for the depot purchase.

DEBT SERVICING RATIO

of

paid as

DESCRIPTION OF OPERATIONS

Wodonga Council delivers a broad range of services ranging from family and children’s services, traffic regulation, parks and gardens, youth facilities, waste management and community building; to business development, planning for appropriate development and ensuring accountability of the council’s budget.

These services and community infrastructure support the wellbeing and prosperity of our community.

The council’s vision, strategic objectives and strategies to further improve services and facilities are described in the Council Plan 2021–2025 and the Budget 2021-2022 and are reported on in this document.

The delivery of services, facilities, support and advocacy to achieve the key strategic objectives is measured by a set of service performance indicators and measures.

The council also has a range of responsibilities under Victorian and Australian legislation.

MAJOR CAPITAL WORKS

BARANDUDA FIELDS

Works officially began on the Baranduda Fields site in September 2021 with civil works including stormwater and road construction for stage one getting under way.

Set on 100ha of council-owned land, the facility will be the largest regional sporting precinct between Sydney and Melbourne.

Works on the full-sized AFL oval including fencing, irrigation and lights also began along with the two netball courts.

In a major contract award, early works also began on the soccer pavilion with grandstand and seating with the two soccer pitches already under way.

Stage one also includes two car parks and shared pathways throughout the site.

It is expected to be completed in mid-2024.

The project is funded by the Australian Government and Wodonga Council.

THE CROSSING PLACE TRAIL

The Crossing Place Trail was officially opened in July 2022.

It is located near the original crossing places of the Murray River – at the junctions of the Murray River and Bungambrawatha Creek and the Murray River and Oddies Creek at Gateway Lakes on Gateway Island, Wodonga.

The trail is next to the Murray River and is a 5.1 kilometre loop, featuring sculptural works from local Aboriginal artists. Along the trail is the story of Yarre the Mailman, evidence of a scar tree and information about the importance of the billabong environment to Aboriginal and Torres Strait Islander peoples.

The trail is set in a natural environ of gum trees and keen observers will notice an array of wildlife including platypus, dunnarts, antechinus, water rats, wedge-tailed eagles and the rare black-billed spoonbills.

The project was funded by the Australian Government through the Albury-Wodonga Regional Deal, Victorian Government through the Regional Infrastructure Fund and Wodonga Council.

LOGIC GAS GATE

A gas gate has been a priority for the council and Logic for several years and allows the precinct to tap into the main gas line which runs through Logic and provide high-pressure, consistent gas for industry that require it.

Wodonga Council established the Logic precinct in 2002. In that time, there has been almost $25 million in land sales and it has created more than 600 jobs.

The gas gate was commissioned in March, 2022.

The project was funded by the Victorian Government and Wodonga Council.

KELLY PARK PAVILION

The project included demolishing the existing change facilities and constructing a new pavilion.

The new pavilion includes four female-friendly change rooms, public amenities including male, female and all-access toilets, as well as baby change facilities.

There is also a first aid room, separate referee rooms and amenities, as well as upgraded kitchen and canteen facilities.

Kelly Park also underwent a lighting upgrade to replace old halogen lights with an LED system.

The project was a joint development by Wodonga Council, Twin City Wanderers, Cricket Albury Wodonga and the Federal Government in partnership with the Victorian Government.

BIRALLEE PARK NETBALL COURT

This project saw the construction of a new netball court and updated lighting.

The lighting upgrade includes the removal of floodlighting on the main oval and replacing with an LED design that is up to club competition and match practice standard.

The completion of the works will result in two lit netball courts at the facility.

The project is a joint development by Wodonga Council, Wodonga Raiders Sports Club and the Victorian Government.

PUMP TRACK STAGE 2

The pump track at the Birallee Precinct is located in the south-west corner of the park with stage one opened to the public on March 20, 2020.

The first stage of the pump track has had incredibly high usage from bikes, skate boarders and scooter riders of all ages and abilities. It is one of several high quality pump tracks in the region, with many riders from the North East and surrounding municipalities becoming regular visitors of the track.

The expansion completed the track and allows for much greater usage.

The two tracks side by side will naturally separate the beginners from the more experienced riders. It provides the opportunity for racing type activities and events, as well as provide a pathway for young riders in the area to move into the local BMX or mountain bike clubs.

Wodonga Council Annual Report 2021

2022

MAJOR CHANGES

The council’s CEO Mark Dixon resigned in November 2021. Deputy CEO Debra Mudra was appointed Acting CEO and held the role until the start of a new CEO, Matthew Hyde who was appointed in May 2022 and was due to start in July 2022.

Manager Communications, Marketing and Customer Focus Kellie Davies was the Acting Director in Ms Mudra’s portfolio throughout this time.

From May 1, Director Community Development Simone Hogg stepped down from the Executive team, taking up with vacant Manager Community Development and Wellbeing role.

This prompted a restructure of the organisation into three directorates from four being Community Development, Corporate Services (formerly Finance and Systems) and Planning, Development and Infrastructure.

The teams from the Community Development directorate merged with the City Growth, Engagement and People directorate under Debra Mudra. People and Workplace became People and Culture and moved into Corporate Services while Economic Development moved into the Planning and Infrastructure directorate. Some changed to report arrangements to improve functional alignments was also undertaken.

Cr Kat Bennett resigned on March 26, 2022. A countback was held on April 27, 2022, to fill the extraordinary vacancy. Cr Danny Lowe was declared the successful candidate.

ECONOMIC FACTORS

In 2021-2022, the average rate increase was capped at 1.5 per cent in line with the Victorian Government’s rate cap.

Government grants as a proportion of total council revenue (excluding non-monetary contributions and net profit/(loss) on disposal of property plant and equipment) decreased from 31.4 per cent in 2020-2021 to 28.5 per cent in 2021-2022, due to several non-recurrent Covid-19 pandemic related stimulus grant programs received during the prior year.

The Reserve Bank of Australia’s official cash rate increased from 0.1 per cent at June 30, 2021, to 0.85 at June 30, 2022. This rate has continued to increase into the 2022-2023 financial year.

The weighted average investment rate earned by the council for the year increased from 0.48 per cent at June 2021 to 1.59 per cent to June 2022. As a result there was an increase of interest income earned during 2020-2022 compared with the previous year.

BEST VALUE PRINCIPLES

Wodonga Council applies six Best Value Principles when providing services to the community:

1. All services provided by a council must meet quality and cost standards

2. All services provided by a council must be responsive to the needs of its community

3. Each service provided by a council must be accessible to those members of the community for whom the service is intended

4. A council must achieve continuous improvement in the provision of services for its community

5. A council must develop a program of regular consultation with its community in relation to the services it provides

6. A council must report regularly to its community on its achievements in relation to the best practice principles

Council has a range of indicators that monitor performance outcomes. These include the annual budget, quarterly performance reports, Council Plan progress and the Local Government Performance Reporting framework which is available on the Know Your Council website.

A hierarchy of plans in the Integrated Planning and Reporting Framework seeks to ensure that services are responsive to community needs which have been identified through service reviews and a variety of community engagement processes.

Community services including Hyphen – Wodonga Library Gallery, The Cube Wodonga, preschools, community centres and Bonegilla Migrant Experience conduct annual surveys and ongoing consultation with the community on the services they provide.

Throughout the development of all of council’s plans and strategies, consultation is conducted with the community and key stakeholders on a cyclical basis.

A new approach was taken for the formation of the next budget with an extensive consultation undertaken over five months. This period also saw consultation on the adjusted Council Plan for year two and the new Financial Plan 2022-2032.

The ongoing pandemic saw additional restrictions on undertaking consultation activities with one community forum held in the 2021-2022 year but as restrictions eased, more in-person and pop-up events were held across a range of topics.

MUNICIPAL INFORMATION

Wodonga is strategically placed between Melbourne and Sydney on the Hume Highway in North East Victoria.

The city’s residential base is more than 42,000 and the total area of Wodonga is 433.7 square kilometres; with 13 localities.

Wodonga includes the main urban centre of the city, as well as the rural localities of Bandiana, Baranduda, Barnawartha North, Bonegilla, Castle Creek, Ebden, Gateway Island, Huon Creek, Killara, Leneva and Staghorn Flat.

wodonga.vic.gov.au

info@wodonga.vic.gov.au

Phone: (02) 6022 9300 Fax: (02) 6022 9322

CITY OFFICES POSTAL ADDRESS

104 Hovell St, PO Box 923, Wodonga Wodonga VIC 3690 VIC 3689

WODONGA

COUNCIL

COUNCILLORS

Wodonga Council comprises seven councillors. Elections were held in October 2020 resulting in the election of the following.

CR LIBBY HALL lhall@wodonga.vic.gov.au or 0466 731 180 First elected: 2016

CR RON MILDREN rmildren@wodonga.vic.gov.au or 0466 731 182 First elected: 2016

CR KEV POULTON kpoulton@wodonga.vic.gov.au or 0434 958 716

First elected: 2020

Your council

CR OLGA QUILTY oquilty@wodonga.vic.gov.au or 0435 547 852

First elected: 2020

CR GRAEME SIMPFENDORFER gsimpfendorfer@wodonga.vic.gov.au or 0435 243 594

First elected: 2020

CR KAT BENNETT (resigned 26 March 2022)

CR JOHN WATSON jwatson@wodonga.vic.gov.au or 0428 325 377. First elected: 2012 (Previously served from 1997 to 2004)

CR DANNY LOWE dlowe@wodonga.vic.gov.au or 0466 731 179 Elected: April 27, 2022 (Previously served from 2016 to 2020)

Wodonga Council Annual Report 2021 - 2022

EXECUTIVE TEAM

MARK DIXON M.Sc, B.Sc

Mark joined Wodonga Council in 2019 after a tenure as the Chief Executive Officer and Managing Director of Wodonga Institute of TAFE.

He has spent more than 30 years in both the British and Australian Armies with active service in Iraq and Afghanistan and worked throughout Europe and the US. He was also a Commanding Officer at Bandiana’s Army Logistic Training Centre.

Mark is a graduate of the Royal Military Academy Sandhurst and also holds Bachelor and Master of Science degrees from the UK’s Cranfield University. He has completed the Cranlana Institute’s executive leadership program and the Australian Institute of Company Directors (AICD) course.

Mark Dixon resigned in November 2021.

DEBRA MUDRA PhD, BEd (ECE), BTeach (ECE), Dip CS.

Debra joined Wodonga Council in 1996, bringing with her extensive experience in the planning, management and delivery of community service and development programs.

Her experience encompasses community planning and policy development, facility development as well as the management of service delivery.

Debra is responsible for a range of council services and functions that support the community, enhance well being and provide opportunities to participate in the life of the city.

Deputy CEO Debra Mudra was appointed Acting CEO.

NARELLE KLEIN B Bus (Acc), CA LEON SCHULTZ BE (Civil)

Narelle commenced at Wodonga Council in 2015 after a career spanning 20 years in the big four chartered accountancy firms and 10 years in corporate finance for the Australian Government.

In addition, she has held positions as a not-for-profit board member and audit and risk committee chair in a small rural health service and as an external member on the Audit Committee for a local government.

Over her career, she has developed a reputation for establishing continual improvement practices and transparent governance and reporting processes. She also has a keen interest in environmental sustainability.

Leon was previously manager engineering and parks. He relocated to Australia from his home country of South Africa in September, 2007.

He was initially employed as manager technical services with the Rural City of Wangaratta before taking up his previous role with Wodonga Council in March, 2010.

Leon has a degree in civil engineering and more than 28 years’ experience in local government.

Simone joined Wodonga Council in 2002.

She has experience in strategic planning, project management, infrastructure projects, community planning, community services and product development.

Simone is responsible for arts, events, tourism, The Cube Wodonga, Wodonga Library, Arts Space Wodonga, Bonegilla Migrant Experience, community planning, youth, community grants, maternal child health, preschools, community development programs, sport and recreation services.

She has a passion for creating services that enhance the wellbeing and quality of life of our residents and visitors to the city.

From May 1, Director Community Development Simone Hogg stepped down from the Executive team, taking up with vacant Manager Community Development and Wellbeing role.

SIMONE HOGG BA

ORGANISATIONAL STRUCTURE

AS AT JUNE 2022

CHIEF EXECUTIVE OFFICER

Deputy CEO and Community Development Communications, Marketing and Customer Focus Community Development and Wellbeing

Cultural Services and Tourism

Family, Youth and Early Years Sport and Recreation Governance

Corporate Services

Finance ICT and Digital Transformation

People and Culture Assets

Planning, Development and Infrastructure

Building and Planning Outdoor Operations Projects and Design Environment and Community Protection Economic Development Sustainability

COUNCIL STAFF PROFILE

Like other organisations, through 2021-2022 Wodonga Council has continued to grapple with the challenges of the COVID-19 international pandemic and related local restrictions. The council is proud of the commitment and professionalism of its staff as it faced changing challenges, concerned community members and their own sense of uncertainty.

To provide staff with an increased period of rest to deal with the mental stressors of this ongoing experience, the council closed most of its services for an additional week longer than usual over the end of year period. The council also supported its staff with advice, personal protective equipment, support to work from home and additional paid leave to manage the challenges to them, their family members and other close contacts required to quarantine or recover from illness or undertake home schooling.

As the restrictions have eased, the council has experienced increased recruitment as the workforce returns to pre-pandemic levels –filling positions left vacant and re-engaging with casual staff for whom no work was available, due to COVID-19 service restrictions. We continue to work on our employment brand and on connections with community and educational institutions to provide clearer pathways into council, particularly as the challenges of almost full employment impact our ability to secure talent.

The seasonal conditions of increased rain affected the work of our outdoor crews –dealing with the aftermath of storms and tropical-like conditions stimulating vegetation growth rates and extending the springtime conditions. Although busy, we maintained our commitment to learning and development, improving our systems for monitoring and anticipating licencing and training required in our wide range of positions.

Through this period, new leadership development initiatives have been put in place to uplift the capability of managers and teams leaders, providing them with new tools and support to advance their leadership. Co-ordinators and supervisors have undertaken a unique leadership program developed in-house, which has received positive recognition.

To support employee wellbeing and improved continuity of service delivery, we ventured into flexible staffing - employing staff able to work across a range of teams to provide backfill for staff absences and position vacancies. We have formalised measures to support post-pandemic working from home arrangements, so our staff can maintain their employment satisfaction while continuing to work with council. We have changed our new staff onboarding program to provide more consistent information to support them to success.

In 2022, our Gender Equality Action Plan was approved by the Gender Equality Commission, and we completed the first action in the plan - to participate in the Australian Workplace Equality Index benchmarking exercise and join Pride in Diversity. We celebrated the diversity of our staff and community on International Women’s Day, IDAHOBIT Day, Harmony Day and through Reconciliation Week with a diverse range of awareness raising activities for staff.

We completed our moved from the now defunct MAV WorkCare scheme to WorkSafe Agent, DXC and have been embedding this relationship and our management of staff injury and illness through close monitoring of service delivery our affected staff.

Our commitment to staff safety moved up a level with a strong focus on early intervention and prevention, including the development of an incident debriefing framework and education and tailored tools and resources for functions most affected by occupational violence risks. We have observed improvement in our safety performance due following these interventions onsite health and wellbeing program.

Staff supported an effective rollover of most employment conditions with pay increases for two years to provide time to simplify the main council enterprise agreement. Negotiations to achieve this simplification are under way. Bargaining for a new pay deal will commence in 2023.

To stay connected we have encouraged staff, who are now able to congregate, to renew their previous activities and invited them to take the benefit of new programs under the banner Staff Connect. We now also recognise staff achievement under our Appreciate Celebrate Recognise program which includes small thank yous as well as Staff Excellence Awards for Demonstration our Values, Customer Service, Safety and Innovation.

We say thank you and well done to our staff for their service through this unique and challenging period.

PROGRESS AGAINST OUR DISABILITY ACTION PLAN

The Disability Access Action Plan is a legislative requirement according to the Disability Act 2006 and is developed to identify actions to remove barriers for people with a disability and ensure that access and inclusion principles are considered in all responsibilities, activities and services of the council.

During the 2021-2022 year, Wodonga Council undertook the following activities.

KEY PROJECTS

• Jointly with AlburyCity, the councils’ access groups organised an online event which include a panel discussion with people that have lived experience of disability, live music by a local performer for International Day of People with Disabilities (Nov 2021).

• In collaboration with Wodonga TAFE, the council researched and explored the Hidden Sunflower Disability Program and developed an implementation proposal.

• The accessibility advisory group was consulted on the Albury Wodonga Integrated Transport Strategy and provided the opportunity to fill in an online survey with assistance from officers.

• New members joined the accessibility advisory group through a public expression of interest process.

ONGOING

• Continuing support for the Wodonga accessibility advisory group to strengthen council’s ability to identify and respond to accessibility issues.

• Annual joint AlburyCity and Wodonga Council accessibility advisory group meeting featuring a guest speaker.

• Continue to comply with Australian and Building Regulations

• Provide video captioning when posting videos in online channels

• Implement local law requirements regarding access on High St in CBA with regards to tables and chair placement.

• Wheelchair accessibility and service dogs welcome at the council’s arts and cultural venues.

• The Cube Wodonga is an affiliate and operates under the Companion Card Scheme terms and conditions.

• Hearing Loop and assistive hearing is available in council’s key cultural venues The Cube Wodonga and Hyphen – Wodonga Library Gallery.

• Special needs seating is available at The Cube Wodonga including designated areas which allow people in wheelchairs or with walkers to sit beside their companions within the seating bank or to the side of seating bank with all access being flat floor.

• Recruitment processes support diversity and inclusion, which is further complemented by induction processes and internal training programs. Modifications are made to recruitment processes when required to accommodate disability.

• The council’s pre-employment screening process is not purely a determination of suitability (or not) for a role based on a candidate’s ability to meet the inherent requirements of a position, it also considers and allows us to safely on-board a candidate who may require workplace and/ or duty modifications based on their individual needs (which can include a disability). The preemployment screening creates an opportunity to assess a candidate against the role and mutually consider a successful and safe appointment.

•

Onsite health and wellbeing early intervention provides an opportunity to review and consider workplace and/or duty modifications based on an individual’s physical or psychological needs. The onsite, independent consultants, can provide support and guidance for the worker and the organisation on mutually suitable accommodations, as required.

• A range of training as well as health and wellbeing initiatives are aimed at destigmatising differences between peers, both physical and psychological. This has created a more psychologically safe workplace whereby staff are comfortable to raise concerns.

Wodonga Council Annual Report 2021

PROGRESS AGAINST OUR INNOVATE RECONCILIATION ACTION PLAN

The Innovate Reconciliation Action Plan 2021-2023 was endorsed by the council and Reconciliation Australia in November 2021. The Innovate RAP builds on previous work undertaken through the Bringing People Together Action Plan, which aimed to improve relationships, build respect and create more opportunities for the local Aboriginal and Torres Strait Islander community.

During the 2021 – 2022 year, Wodonga Council undertook the following activities.

KEY PROJECTS

• Reactivated the Mayoral Aboriginal Reference Group meetings which include representation from local Aboriginal organisations and government departments.

• Formation of an External RAP Reference Group to provide advice on the council’s implementation of the RAP.

• Council participation in the Albury Wodonga NAIDOC Committee to support community event delivery. Attended by estimated 2000 people.

• Council participation in the annual National RAP Conference.

• Internal-led staff optional education campaign 20 Actions for Reconciliation - 50 staff participated.

• Hyphen hosted a screening of The Australian Dream during National Reconciliation Week with guest speakers and a Q&A.

• The Push, a FReeZA funded youth event, welcomed a special performer, Isaiah Firebrace, and workshops delivered – partnered with Wodonga Koorie Youth Network.

• Creation of local Reconciliation Network RAPs in the Region - membership includes organisations with a RAP or are interested in the RAP framework.

• Council hosted the annual opening National NAIDOC Week event for staff and community –attended by about 50 staff and 50 community members. Livestream of event was viewed more than 900 times.

• Formation of Gateway Island trail reference group guided of The Crossing Place Trail which commissioned artwork from local Aboriginal artists.

• Creation of directory of local Aboriginal and Torres Strait Islander businesses.

• Established within the EBA a policy allowing up to five paid cultural leave days for Aboriginal staff.

ONGOING

• Development of an Aboriginal Engagement Framework which will increase awareness of and encourage use of cultural protocols and engagement with the local Aboriginal and Torres Strait Islander community and organisations.

• Continuing support for the Wodonga Koorie Youth Network to strengthen governance and engagement.

• Building relationships with Traditional Owners and creating opportunities to embed cultural protocols.

• Increasing staff’s understanding of the purpose and significance of cultural protocols, including Acknowledgment and Welcome to Country protocol.

• Updated the council’s acknowledgement to country, which is used in email signatures and at meetings.

• Introduced an acknowledgement to country into all storytime sessions at Hyphen.

• Staff forward requests from community stakeholders for a Welcome to Country to appropriate contact.

• Where available, embeds a Welcome to Country in major council events. (ie. The Push Tour, CoCreate series, all-staff forums, citizenship ceremonies.

• Include Aboriginal and Torres Strait Islander performers into council event programming.

• Promote and encourage staff to participation in internal and external National Reconciliation Week and National NAIDOC Week events.

• Include Aboriginal representation on Council’s Place Naming Committee.

• Complete annual submission for the RAP Impact Measurement Questionnaire to Reconciliation Australia.

•

EBA includes five annual paid cultural leave days for Aboriginal staff.

• Internal RAP Working Group meets quarterly throughout the year to drive and monitor RAP implementation. Invite external guest speakers where appropriate.

INVOLVING THE COMMUNITY IN DECISION-MAKING

In 2021-2022, the council returned to more in-person events to engage with the community.

A forum was held in December with more planned in 2022 while more than 20 pop-ups have been undertaken across the city talking budget, transport and playgrounds among others.

A focus on engaging early and continuing to embed the requirements of the Local Government Act 2020 and Community Engagement Policy has been the aim of consultation activities, reiterating the importance on ensuring all residents have the opportunity to engage with the council on local priorities and the future of their community.

The council sought feedback from the community on 34 matters.

Those matters ranged from key strategic documents including the annual budget through the Dollars and Sense consultation, year two Council Plan, Draft Open Space and Physical Activity strategies, cycling, land sales and playgrounds.

The council worked with neighbouring AlburyCity to ask both communities about all things transport to inform a new Albury Wodonga Integrated Transport Strategy under the Two Cities One Community partnership.

HOW COMMUNITY MEMBERS HAD THEIR SAY

The council heard from community members through the Make Wodonga Yours online portal, workshops, drop-in sessions, a Community Conversations online panel, “Seats on the Street” face-toface sessions at key locations out in the community, formal submissions, emails, phone calls, interactive maps for comments, social media and letters in the post.

HOW COUNCIL ENCOURAGED COMMUNITY MEMBERS TO HAVE A SAY

Council promoted opportunities to engage through public notices, media reports, social media posts, email newsletters, posters on community noticeboards and word of mouth.

DOLLARS AND SENSE: OUR COMMUNITY’S PRIORITIES FOR 2022 TO 2023

The council took a new approach to building its budget for 2022-2023 and started the conversation with the community a lot earlier.

In February and March 2022, an extended consultation period included several online tools and in-person opportunities for people to share what they thought the priorities would be for the budget 2022-2023.

The consultation included an online budget tool that allowed the community to spend $100 Wodonga bucks on key areas, a short survey, submissions as well as six pop-ups across the city.

More than 300 people were involved throughout the exhibition period with several projects raised through the consultation included in the 2022-2023 budget and considered for the adjusted Council Plan for year two.

The draft budget and adjusted Council Plan were then put on exhibition in May ahead of adoption in June.

Wodonga

OTHER ENGAGEMENT PROJECTS:

• Notice of intention to sell land – Whytes Rd

• Proposed Speed Limit change on Baranduda Boulevard

• Branko Palavestra Park Playground

• Draft closed circuit Television (CCTV) Policy

• Place Names Advisory Committee 2021

• Draft Physical Activity Strategy 2021-2026

• Draft Financial Plan 2021–2022 to 2030 –2031

• McKoy St – Hume Freeway Intersection Upgrade

• Safe Cycling Corridors – Pearce St and Elgin Boulevard

• Notice of intention to sell land – The Willows, 11b McFarland Rd

• Help shape the future of Albury Wodonga Health

• The Meaning of Water

• Notice of intention to sell land – Roche Dr, Barnawartha

• Notice of intention to vary lease – Wodonga Solar Power Pty Ltd

• SV2030: A decade of action-sustainability Victoria

• Draft Open Space Strategy

• Bill Black Park playground upgrade

• Community Conversations – Forums 2021

• Proposed Road Closure Osburn St Notice of intention to sell land – Lot 1 and 2, Roche Drive, Barnawartha

• Council Plan adjusted 2022

• Draft Asset Plan 2022

• Draft Budget 2022 to 2023 and Draft Financial Plan 2022 to 2023

• Notice of intention to Purchase Land – Depot site

• Draft Belvoir and Willow Parks masterplan

• Intention to lease land to Ausnet Electricity Services Pty Ltd

• Climate Change Adaptation Action Plan survey

• Belvoir Park playground

• Gayview Park playground upgrade

• Coyles Rd deviation

• Turner Crt discontinuance

COMMUNITY SATISFACTION SURVEY SNAPSHOT

Wodonga Council has built on its strong performance in the 2021 annual community satisfaction survey with another positive result in the 2022 results.

The overall performance index score of 68 was in line with the 2021 result, having increased by one index point in the past year, and continues a three-year trend of improvement.

The council performed significantly higher than the Regional Centres group and statewide averages for councils across almost all areas evaluated.

The survey showed art centres and libraries, customer service, appearance of public areas, waste management and recreational facilities continue to be council’s top-performing areas.

Half of residents (49 per cent) rate the value for money they receive from council in infrastructure and services provided to their community as “very good” or “good”. The index score was 61, up one point from 2021 and above the regional and state averages of 53.

This polling, organised by Local Government Victoria, was undertaken in February and March this year. This is the seventh consecutive year the council has been participating in the state survey. In 2022, 67 of 79 councils took part.

SUMMARY OF CORE MEASURES

PERFORMANCE

performance

STRUCTURE OF THE COUNCIL PLAN

Our Council Plan outlines five key priority areas to improve outcomes for our community. This provides a framework to deliver on our strategic direction and drive objectives and strategies which define what council will work to achieve. Indicators have been included to monitor activities and achievements in delivering on our objectives for the Wodonga community.

STRATEGIC DIRECTION (OUR VISION)

FIVE STRATEGIC OBJECTIVES (OUR PILLARS)

STRATEGIES TO ACHIEVE THE OBJECTIVES (WHAT WE WILL DO) OUR INDICATORS

Our Council Plan has five key themes to achieve its strategic direction.

STRONG, RESPONSIBLE AND SOUND LEADERSHIP

SUSTAINABLE AND FORWARD-LOOKING

HEALTHY, SAFE AND RESILIENT COMMUNITY

CONNECTED AND ENGAGED COMMUNITY

THRIVING AND VIBRANT COMMUNITY

STRONG, RESPONSIBLE AND SOUND LEADERSHIP

Provide transparent governance and strong leadership, demonstrating excellence in the way we do business by being innovative and responsive.

ACTION STATUS

Undertake responsible financial management and budgeting to ensure financial sustainability.

Ensure good contemporary governance through accountable and transparent practices, appropriate risk management and continuous improvement.

Enable customer-centric digital capability and service innovation.

Implement smart technologies to greater understand all council operations and facilities to improve functionality and productivity.

Collaborate with regional and local partners and government departments on funding and advocacy opportunities.

Lead by example, activating inclusive pathways to employment for all of community.

COMMENT

Improvements in financial systems are continuing, progression with the implementation of the Purchase Order System. Actions from internal audit recommendations continue to be delivered to improve Council’s financial practices.

The Executive has undertaken an annual review of the strategic risk register and risk tools. The Risk Management framework has been reviewed with the updated Risk Management Policy being presented to Council for adoption and the new Risk Management Procedures being approved by Executive in September.

Three processes have now been redesigned, simplified and automated:

1. Street Trading Permit application

2. Swimming Pool Barrier Inspections

3. Roads Reserve Works Permit

It is estimated these three process improvements will save Council $229,105 and the community 708 hours in manual processing time annually.

A range of sensors are being deployed throughout the CBD on a network in partnership with AlburyCity. Sensors will monitor multiple data sets including traffic patterns and climatic information .This data will be reported and insights developed into a shared web-based dashboard.

New ways of communicating and engaging with the community are being explored using cloud based email and SMS platforms. Two way real-time communications capabilities will improve engagement and elevate our community’s digital literacy.

The Albury Wodonga Regional Deal is finalised with key priorities and identified funding and advocacy opportunities. Have submitted a range of key priorities to the RCV, HRLGN and other peak bodies.

An advocacy document for funding opportunities and lobbying at all levels of government has been approved by council. Have identified opportunities in response to small, quick turn around activation funding.

Building relationships with local schools and TAFE, hosting a range of student work experiences, and making connections with local community representative organisations to promote employment opportunities at Council.

How to read the Action Plan report: Each Council Plan action is listed and reported against with a short comment and a status.

STRATEGIC INDICATOR 2021 - 2022

Increase in community satisfaction with overall council direction.

Increase in overall community satisfaction.

Increase in satisfaction with level of advocacy.

The council received an index score of 56 in the annual community satisfaction survey. (2022)

The council received an index score of 68 in the annual community satisfaction survey.(2022)

The council received an index score of 58 in the annual community satisfaction survey. (2022)

COMMENTARY

This was down by one point compared to the 2021 survey.

This was up by one point compared to the 2021 survey.

This was down four points compared to the 2021 survey.

Increase in satisfaction with decisions made in the interest of community.

The council received an index score of 60 in the annual community satisfaction survey. (2022)

This was the same compared to the 2021 survey.

Increase in community satisfaction with customer service.

The council received an index score of 77 in the annual community satisfaction survey. (2022)

Increase in the opportunities to gain experience through placements or employment.

The council hosted 26 work experience placements in this period. (Council data)

This was up by one point compared to the 2021 survey.

This was made up of nine university placements, four TAFE or training organisation placements, 12 school work experience students and one independent person for upskilling job capabilities.

SUSTAINABLE AND FORWARD-THINKING

Planning for growth, demonstrating stewardship through protecting, enhancing and managing our unique natural and built environments.

ACTION STATUS

Ensure assets are well-managed through long-term renewal strategies.

Undertake detailed planning and design for key community assets and recreational precincts.

Undertake precinct planning and product development for Gateway Island, Wodonga Creek and the Bonegilla township.

Explore opportunities to convert underutilised open space to usable natural environments.

COMMENT

Asset Management policies are being updated following the adoption of the Council Plan. The project initiation for the new asset management system has commenced.

The Belvoir and Willow Park Masterplans will be presented to the June council meeting for endorsement to proceed to community consultation. Those detailed plans will inform the future community planning and design requirements for both precincts.

The draft Combined Sport and Recreation Strategy with AlburyCity is expected in July. The strategy is a detailed assessment of both cities current sporting and recreation facilities, their demands and constraints, as well as a participation based needs analysis for future facilities.

Social planning work is continuing to be undertaken by several department in council. This work will better inform the strategic and operational requirements for all council services.

These projects have been identified to be planned over the coming 12 months and funded via a $500,000 consultancy budget allocated to the CEO’s cost centre.

At its meeting on 20 October 2021, the Council adopted the following projects for detailed planning:

1. Wodonga Creek Community Waterway Activation - $100,000;

2. Wodonga Sports and Leisure Centre Redevelopment - $80,000;

3. Bonegilla Township Redevelopment -$50,000, and subject to a $200,000 contribution from RDV;

4. Wodonga Exhibition Centre Redevelopment - $25,000, and subject to a $50,000 contribution from RDV; and,

5. Senior Citizens’ Centre - $110,000, and subject to a $350,000 contribution from RDV.

At this time, the Wodonga Creek Community Waterway Activation project is scheduled to be placed before the councillors in February where 2 options are discussed, with a proposal to further investigate the preferred option and to call for tenders to undertake the detailed investigation and design.

Some of the projects noted above have not been funded through funding grants as hoped. This has delayed the inception of Bonegilla project - likely to be a larger, strategic planning project in the coming years. Through the Regional Deal, additional precinct planning will be undertaken for Wodonga Council of Gateway Island.

Council staff continue to explore opportunities to activate open spaces and will, once identified, present option to the Council for funding.

ACTION STATUS

Develop approaches for a sustainable future with a key focus on climate change mitigation and adaptation.

Develop a governance structure for the efficient implementation of the Development Contribution Plan.

COMMENT

Work is being undertaken on an updated sustainability strategy. Staff are currently seeking fee proposals to commence work to the revised Climate Change Adaptation Action Plan (CCAAP) which is scheduled to be placed before the councillors later in 2022.

Consultant is engaged to develop science based targets and review current CCAAP. Meeting arranged for the 21st March with Managers to run through the CCAAP proposed targets

Councillors workshop proposed for May 2022 to develop actions.

Technical working group has been established. A task of this group will be to identify the various roles and responsibilities across Council departments applicable to the Development Contribution Plan (DCP). This will inturn inform the governance framework to successfully manage the DCP. Recruitment has commenced for an Urban Growth Planner as a resource to assist in the management of the DCP.

STRATEGIC INDICATOR 2021 - 2022

Increase in planning applications issued.

There was 226 applications determined in this period.

Increase in community satisfaction with planning for population growth.

Decrease amount of kerbside waste going to landfill.

The council received an index score of 65 in the annual community satisfaction survey. (2022)

There was 5140 tonnes of kerbside waste that went to landfill, an increase of more than 500 tonnes on the previous year. (Council data)

Improved energy efficiency rating for council assets.

The council’s total energy use for the period was 14,833GJ. (Azilty)

COMMENTARY

This was an increase from 209 application determined the previous year, reflective of the substantial increase in the number of inquiries also received.

This was down three points compared to the 2021 survey.

Increases have been recorded during the years of the pandemic.

This is down 25 per cent from the baseline year of 2018-2019.

There were several energy efficiency projects undertaken during the year that increased solar energy to 440kW.

As of July 2021, all of council’s electricity requirements has been powered with 100 per cent renewables through VECO.

SUSTAINABLE AND FORWARD-THINKING

STRATEGIC INDICATOR 2021 - 2022

Increase in community satisfaction with environmental sustainability performance.

Increased access to green spaces and recreation facilities.

The council received an index score of 70 in the annual community satisfaction survey. (2022)

There were four playground upgrades, three additional recreation facilities and an increase in female-friendly facilities.

COMMENTARY

This was up one point compared to the 2021 survey.

Stage 2 of the pump track at Birallee Park was opened in November 2021 doubling its size

Belvoir Dog Park extension and improvements opened in November 2021

Branko Palavestra playground was renewed and increased in size opening in December 2021

Additional netball court with lighting added at Birallee Park completed in January 2022

Bill Black playground was renewed and increased in size opening June 2022

New shade was installed at Willow Park playground and Maygar Ave playground

Renewed sports pavilions with focus on increasing female-friendly facilities were completed at Kelly Park and Les Cheesley Oval Sports lighting upgrade to LED at Kelly Park and Birallee Park

Increase in completed project plans.

Increase in community satisfaction with the appearance of public areas.

There were 52 in this period. (Council data)

The council received an index score of 79 in the annual community satisfaction survey. (2022)

Projects were entered into council’s system across capital, IT and strategy projects.

This was down by one point compared to the 2021 survey.

Wodonga Council

HEALTHY, SAFE AND RESILIENT COMMUNITY

Improve the health and social outcomes for all people in Wodonga to create a healthy, safe, equitable and inclusive community.

ACTION STATUS

Demonstrate strong regional and local partnership to improve physical health and wellbeing.

Ensure gender equality and equity is embedded in council policy and decision-making.

Advocate for and promote the prevention of all forms of violence.

Advocate for regional and local services and programs that support the reduction of alcohol and drug abuse.

COMMENT

The “Active Living in Wodonga” Physical Activity Strategy 2021 - 2026 was endorsed at the October 18, 2021 ordinary council meeting.

The four priority areas will direct council staff in the delivery of local and regional partnerships to improve the physical health and wellbeing of Wodonga residents.

Council departments continue to work with Gateway Health in supporting the principles of the RESPOND project.

Identification of new projects for a Gender Impact Assessment underway (for period July to December 2022).

Training to support staff in undertaking gender impact assessment conducted.

Gender Impact Assessments of procurement policy and place naming policy undertaken.

Diversity Equity and Inclusion Policy updated and adopted by council.

Gender Impact Assessment Teams Channel established to share knowledge and enable resource sharing across Council.

Received external funding to deliver activities to promote prevention of violence against women and children as part of the 16 days of activism campaign 2021.

Executing the Safety, Inclusion and Equity Strategy. Family violence specific consultation conducted by Maternal and Child Health throughout 2021-22.

Memorandum of Understanding (MOU) executed with Gateway Health to take lead of Local Drug Action Team (LDAT), including supporting access to council’s Deck’d campaign collateral and website.

ACTION STATUS

Optimise the liveability in our key neighbourhood precincts.

Advocate to support affordable housing options.

Lead, plan and promote environments that support mental health and build community resilience.

COMMENT

Multiple actions being undertaken by Strategic Planning include: Sustainable Subdivision Framework 24-month Trial (joint council project) - in progress, now extended by 6 months to Sep 2022 (from originally 18-month trial to 24 month)

Elevating ESD Target Planning Scheme Amendment - Stage 1 feasibility completed; presentation to participating councils’ senior staff and councillors on 16 Mar 2022; Stage 2 PSA tentatively in mid 2022.

Open Space Strategy - Draft Strategy exhibition concluded (end 2021); submission analysis in progress. Next stage: finalise strategy.

Housing Strategy Implementation in progress - Planning scheme amendment tentatively to commence in mid-2022; key scope of the amendment includes: intensification/gentrification of central Wodonga residential areas, neighbourhood character for key precincts, and affordable housing related policies.

Affordable Housing advocacy; Community Infrastructure Planning -commenced in Mar 2022; Development of Albury Wodonga Integrated Transport Strategy - in progress; Neighbourhood precinct activated through Community Centre Programs.

Ongoing advocacy to developers to consider housing diversity in new subdivisions.

‘Sustainable Subdivision Framework Trial’ (currently underway) includes measures that will reduce the long-term running costs of new dwellings, which promotes housing affordability.

Provided feedback on MAV positioning statement on Affordable Housing.

The Resilience Project’s School Partnership Program was delivered to over 4000 Wodonga students across 6 Wodonga schools in 2022.

Dry Access Shower Pilot in collaboration with Aligned Leisure and Uniting Care currently supporting people experiencing homelessness to access free shower facilities.

Participation in the ‘Getting Ahead’ post natal depression working group. Head Space Partnership with Felltimber Community Centre.

HEALTHY, SAFE AND RESILIENT COMMUNITY

STRATEGIC INDICATOR

Increase in people who feel safe and are free from harm in Wodonga.

2021 - 2022

76.3% of people feel safe walking alone down their street after dark. (Ovens Murray, VPHS 2019)

Gender Impact Assessments were introduced and 4 were undertaken. (Council data)

There was an increase of 12 solar lights along our shared path network, totalling 277 solar lights. (Council data)

Increase in people in Wodonga reporting good to high levels of health and wellbeing.

12.8% of Wodonga population have a mental health condition. (ABS 2021)

42.8% of Wodonga people had one or more long term health conditions. (ABS 2021)

The Resilience Project was rolled out across Wodonga’s schools.

COMMENTARY

No survey data to show the proportion of people that feel safe walking alone down their street after dark was available for 2020, 2021 and 2022.

Gender Impact Assessment were introduced in this period.

Increase in sport and recreation participation rates.

Wodonga sports club participation numbers increased by 22.5% to 5633. (2021)

The Super Tuesday count was 776 (2021), up 29% from 2020 (603 movements).

61.8% of people aged 18+ complied with the physical activity guidelines. (Ovens Murray, VPHS 2019)

Increased access to appropriate and affordable housing.

Decrease the percentage of people experiencing mortgage and rental stress.

Decrease in social and public housing waiting lists.

20.8% of available lettings in Wodonga were affordable. (DFFH Rental Report)

12% experiencing housing stress. (ABS 2016)

27% experiencing rental stress. (ABS 2016)

5.5% of population renting from government (social housing). (ABS 2021)

The Victorian Housing Register housing waitlist saw a 17.4% increase from 2021 to 2022.

The Victorian Housing Register housing waitlist showed there were 762 people in Wodonga (2022).

Previous data showed 17.2% of people sought professional help for a mental health problem in the previous year (Ovens Murray, VPHS 2019) and 14% of people in Wodonga showed high levels of psychological distress (Victorian Population Health Survey, 2017)

No data available for the Super Tuesday count for 2022.

This represented a drop of 24.1% in this figure from previous data.

No data yet available for these measures in 2021.

Previous data showed 7% of population renting from government (social housing) (ABS 2016) while there was 649 people on the Victorian Housing Register housing waitlist in Wodonga (2020).

Wodonga Council Annual Report 2021

CONNECTED AND ENGAGED COMMUNITY

Create a welcoming and inclusive city for people of all backgrounds, ages and abilities that is well-connected, which supports people to meet, participate and move safely and access services and opportunities they need.

ACTION STATUS

Build a connected and inclusive community that has access to information and the opportunity to engage.

Partner with the local Aboriginal and Torres Strait Islander community to strengthen relationships and foster awareness of our Aboriginal history, heritage and culture.

Foster a sense of belonging and civic pride in our city.

Improve connectivity within neighbourhoods and across the city.

Continue to advocate for improvements in integrated public transport.

COMMENT

Continued communications through public notices, online channels and. newsletters with a range of council and community interest information. Consultation opportunities have included draft policies and strategies, land sales and playgrounds. The community was invited to inform the draft budget through a comprehensive consultation in February March. A community forum was held in December 2021 with more planned for later in 2022.

Wodonga Council’s Reconciliation Action Plan (RAP) endorsed by Reconciliation Australia and adopted by Council.

Development of the new Cultural Heritage Trail along the Murray River, working with four Aboriginal artists for the installation of public art pieces along the trail.

Burraja Cultural Centre redevelopment complete.

Diverse Aboriginal Cultural programs delivered across council venues. Naidoc Committee established and commenced.

Mayor Aboriginal Reference Group and RAP Reference Group commenced.

The council hosted its first major event this year with CoCreate in March, showcasing a range of performances and experiences across many cultures for an intergenerational audience. The community was invited to inform the draft budget through a comprehensive consultation in February March. A community forum was held in December 2021 with more planned for later in 2022. This has also been facilitated through community and cultural programs across our venues, development of an Age Friendly Business Considerations checklist and a Being Connected in Wodonga guide presently in draft.

Tenders awarded for footpath works on Moorefield Park Drive and Church Street. Works to construct all abilities access at Jack Dunstan Park will be tendered in early 2022. There is also progress on the development of the Albury Wodonga Integrated Transport Strategy that has connectivity as a key pillar.

Albury Wodonga Integrated Transport Strategy (AWITS) Stage 1 background report completed December 2021.

AWITS Stage 2 public engagement with engagement activities completed in April and May 2022.

Drafting of AWITS can now commence. Advocacy update: The Mayor had issued an advocacy letter in Mar 2022 on Investment in a Wodonga Bus Review and Public Transport Improvements to relevant politicians. A similarly worded advocacy letter was also issued by the Albury Mayor.

ACTION STATUS

COMMENT Advocate and role model diversity, equality and inclusion throughout the community.

The Disability Action Plan commenced implementation across Wodonga Council.

Planning has commenced for community event to mark International day of people with disability 2022.

Planned visit from Wodonga Tafe students including up to seven students with disabilities.

Joint Albury City and City of Wodonga Access group Meeting featuring a guest speaker was held.

Developed a business checklist to encourage age friendly spaces in Wodonga.

Undertook an Expression of Interest seeking new Access Advisory Group members, with up to 5 new members joining.

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Sought new photo images representing cultural diversity and older people in Wodonga to be used in Community Development’s materials.

Drafted an age friendly guide to support older residents to seek social connections in Wodonga.

Continue to facilitate the Wodonga Access Advisory group to improve access and inclusion for people living with a disability.

Council exploring public ways to support International Day Against Homophobia, Biphobia, Interphobia & Transphobia.

Council adopted the Cultural Services Plan 2021-2026.

Early Years are commencing a cultural and linguistically diverse supported play group.

Supported AWECC for Harmony Day and Refugee Week.

CONNECTED AND ENGAGED COMMUNITY

2021 - 2022

Increase in number of people participating in civic and cultural activities.

More than 145,000 people participated in council-run and sponsored events, programs and activities across venues including The Cube Wodonga, Hyphen, Bonegilla Migrant Experience, community centres, major festivals and civic events. (Council data)

Increased community satisfaction with community and cultural activities.

Increase in the number of people who are engaged and connected with council’s communication platforms.

Increased community satisfaction with how council informs community.

Increased community satisfaction with local streets and footpaths.

Increased opportunity for vulnerable population groups to engage and participate.

The council received an index score of 68 in the annual community satisfaction survey. (2022)

More than 200,000 people engaged with council’s communications platforms. (Google Analytics, Meta)

The council received an index score of 59 in the annual community satisfaction survey. (2022)

The council received an index score of 64 in the annual community satisfaction survey. (2022)

The Wodonga Community Access Advisory Group has engaged with 28 members (2022) and advised and influenced 31 projects. (Council data)

2 multicultural campaigns and events were held across Wodonga. (Council data)

COMMENTARY

These numbers have been affected by closures due to pandemic lockdowns during this period. This was the first year of operation for Hyphen - Wodonga Library Gallery.

This was up three points compared to the 2021 survey.

There was an increase in website users by almost 20,000 as well as increases in follower and subscriber numbers across all council channels.

This was down four points compared to the 2021 survey.

This was down two points compared to the 2021 survey.

The Wodonga Community Access Advisory Group engaged with 21 members the previous year while two multicultural campaigns and events were held across Wodonga.

STRATEGIC INDICATOR

Wodonga Council Annual

THRIVING AND VIBRANT COMMUNITY

Advance our position as a leading regional city, fostering opportunities for innovation, development and jobs, and building a destination that offers a variety of experiences, recognising our rich and diverse history and culture.

ACTION STATUS

Attract investment and jobs to Wodonga by strategically targeting industry sectors to realise land divestment at Logic.

Seek to grow and build the visitor economy.

Freight, logistics and other enabling infrastructure is planned and developed to accommodate future growth and industrial land sales.

Work to attract and expand the retail and dining offering in the CBD with a focus on activating the night-time economy.

Identify opportunities post-COVID for employment, population migration and remote working to attract people wanting to relocate to regional areas.

COMMENT

Council officers are working closely with international and national advanced manufacturers and advanced recyclers to explore and realise benefits of establishing a development at Logic. Council is starting to attract these types of development which will bring new industries to Wodonga and support opportunities for new jobs and upskilling of Wodonga’s workforce.

The Visit Albury Wodonga team has delivered the following campaigns/ events:

Trip Advisor campaign to promote Albury Wodonga via banner display ads, video content and curation of Road Trips across the Murray Region.

The Visit Regional Victoria campaign - ‘Stay Close Go Further’.

Four Seasons campaign is in the market, this 12-month campaign leverages Albury Wodonga’s distinctly different four seasons.

The VAW team have supported an expression of interest by MRT in its submission to DNSW, for the next phase of reactivation the Murray Region post COVID-19.

The Visit Albury Wodonga team attended the Asia Pacific Incentives and Meetings Event (AIME); the trade shows was very successful with 32 appointments in two days, the aim of the trade show is to draw business events to Albury Wodonga.

Roche Drive extension and detention basin is currently out for tender. Tender award reports to be considered at the May 2022 ordinary meeting of council.

A Retail Strategy was completed in 2021. The strategy is providing guidance for Council on broadening the retail mix in the CBA, attracting new retail entrants to address gaps in retail offering and on ways to activate Wodonga’s night time economy in the CBA with a specific focus on dining offering. Council officers are now working on attracting funding to implement a number of priority actions from the strategy to support strengthening Wodonga’s retail sector and aid in retail business recovery post COVID.

Wodonga and Albury councils are working together to highlight the benefits of working and living in Albury Wodonga. A key initiative is ‘Invest Albury Wodonga’ and a new complementary branch Live Albury Wodonga which both Councils are using to promote opportunities for relocating and or establishing in the region. In addition the Economic Development and Investment Attraction team continues to highlight and seek support to address Wodonga’s telecommunications challenges including mobile blackspots, access to business grade broadband services and provision of competitively priced, reliable, high speed connectivity to support grow for regional businesses and facilitate remote working. Council recently received funding to support retail, hospitality and creative businesses to reactivate post COVID. Funding is being directed towards additional outdoor dining installations, improvements at Gateway Village and delivery of a marketing campaign.

ACTION STATUS

Attract and grow major events to the city.

Support existing business to grow and/or innovate.

COMMENT

Due to the impacts of Covid-19 the following major events have been cancelled for 2021-2022:

North East Food & Wine Festival - October 2021

Australian Country Junior Basketball Cup -January 2022

Chrysler’s on the Murray - March 2022

Aussie Kiwi Waterski Challenge - March 2022

Cross Border Dragon Boat Champs - Jan 2022

Australian Arenacross Super Series -February 2022

Council officers and AlburyCity continue to work with the following major event organisers:

Under 16 Victorian Youth Premier League Cricket Carnival - Dec 2021

CHS 18 NSW Girls Cricket Championship -February 2022

Lake Hume Cycle Challenge - February 2022

Red Hot Summer Tour - March 2022

Australian Country Cricket Championships -April 2022

Council is providing support to Wodonga’s businesses through the new Business Improvement Program. Approximately 40 businesses have been through the program to date with around 16 of these businesses starting up or expanding in Wodonga. Through the Wodonga Innovation Project, the council is hosting tech workshops through Hyphen and is partnering with Start Up Shake Up hosting programs targeting small to medium businesses wanting to innovate and expand with a particular emphasis on improving digital capability.

THRIVING AND VIBRANT COMMUNITY

STRATEGIC INDICATOR 2021 - 2022

Increase rate of Wodonga’s labour force

Wodonga’s labour force increased by 6.2% with an additional 1372 jobs. (ABS 2021)

COMMENTARY

Wodonga’s labour force has seen steady growth in local jobs over the past decade. It must be noted there is very limited available labour force across Australia, with an unemployment rate of 3.4%. (ABS)

Increase in number of new businesses established in Wodonga

There were 28 applications lodged through the Better Approvals process in the period. (Council data)

These applications indicate interest from those wanting to start a new business and their introduction to our business concierge process. Not all would have gone on to open a business in the period.

Increase in investment opportunities realised in the city

There has been $212 million in building approvals in this period. (Council data)

There has been a significant increase in building approvals in the past two financial years driven by residential developments.

Increased value of non-residential building approvals

Reduction in the Wodonga CBA retail vacancy rate

There was $65 million in nonresidential building approvals in the period. (Council data)

In June 2022, there were nine vacancies in the CBD with a total of 3448sq m and an average of 383 sq m per vacancy. (Council data)

This was an increase of 43% on the previous period.

This was down from 16 in the final quarter of the 2020-2021 period.

Since the development of Mann Central and Woolworths in the CBA, resulting in resulted in increased retail space and therefore vacancies there has been a steady reduction in CBA vacancy rates.

Increased number of domestic day trip and overnight visitors

There were 727,000 domestic day trip visitors and 388,000 overnight visitors to Albury Wodonga in 2021 calendar. (VAW 2022)

The number of overnight visitors to Albury-Wodonga increased by 29% and domestic day trip visitors increased by 6% from 2020.

Wodonga Council

GOVERNANCE

The Wodonga Council is constituted under the Local Government Act 1989 and the Local Government Act 2020.

Councils are expected to provide good governance by adhering to a number of overarching governance principles, which are listed below.

• Council decisions are to be made and actions taken in accordance with the relevant law.

• Priority is to be given to achieving the best outcomes for the municipal community, including future generations.

• The economic, social and environmental sustainability of the municipal district, including mitigation and planning for climate change risks, is to be promoted.

• The municipal community is to be engaged in strategic planning and strategic decisionmaking.

• Innovation and continuous improvement is to be pursued.

• Collaboration with other councils, governments and statutory bodies is to be sought.

• The ongoing financial viability of the council is to be ensured.

• Regional, state and national plans and policies are to be taken into account in strategic planning and decision making.

• The transparency of council decisions, actions and information is to be ensured.

The council is committed to effective and sustainable forms of democratic and corporate governance as the key to ensuring that council and its administration meet the community’s priorities. The community has many opportunities to provide input into council’s decision-making processes including community consultation.

The council’s formal decision-making processes are conducted through council meetings. The council delegates the majority of its decisionmaking to council staff. These delegations are exercised in accordance with adopted council policies and guidelines.

MEETINGS OF THE COUNCIL

Council conducts public meetings every month, usually on the third Monday, commencing at 6pm.

Members of the community are welcome to attend these meetings and observe from the gallery. The meetings are also live-streamed on the council’s YouTube channel. The video recording of the meeting is also available for subsequent viewing.

Council meetings also provide the opportunity for community members to submit a written question to the council.

In 2021-2022, 15 council meetings were held, comprising 11 ordinary meetings and four special meetings.

The following table provides a summary of councillor attendance at council meetings for the 2021–2022 financial year.

COUNCILLORS ORDINARY MEETINGS SPECIAL MEETINGS TOTAL

Kat Bennett 8 of 8 3 of

Libby Hall 11 of

Danny Lowe 2 of

Ron Mildren 11 of 11

Kev Poulton 11 of

of

Olga Quilty 11 of 11 4 of

Graeme Simpfendorfer 10 of 11 4 of

John Watson 11 of 11 4 of

NB: A councillor is counted as having attended a council meeting where a councillor is late to a meeting, is on an approved leave of absence (e.g., in the case of parental leave) or a vacancy has been created due to resignations, death, failure to take the oath of office or going out of office under section 35(1) of the Act.

COMMITTEES

Sections 63, 64 and 65 of the Local Government Act 2020 (LGA 2020) allow councils to establish delegated committees, joint delegated committees and community asset committees. In 2021-2022 there were no committees established under these provisions.

CODE OF CONDUCT

The council adopted a revised Councillor Code of Conduct at its meeting held on Monday, February 22, 2021. The Code:

• Sets out the standards of conduct expected of Wodonga councillors;

• Endeavours to foster good working relations between councillors to enable councillors to work constructively together in the best interests of the Wodonga community; and,

• Establishes a process for dispute resolution.

GOVERNANCE RULES

The council’s Governance Rules commenced on September 1, 2020.

The Governance Rules:

1. Establish a framework for decision making;

2. Regulate and control the conduct of meetings of the council and delegated committees and community asset committees;

3. Establish rules for the disclosure of a conflict of interest; and,

4. Require the reporting of informal meetings of councillors.

CONFLICT OF INTEREST

Councillors are elected by the residents and ratepayers to act in the best interests of the community. This is a position of trust that requires councillors to act in the public interest.

When a council delegates its powers to a council officer or a committee, the committee or officer also needs to act in the public interest.

A conflict of interest occurs when a personal or private interest might compromise the ability to act in the public interest. A conflict of interest exists even if no improper act results from it. The council has a comprehensive procedure in place to accommodate the disclosure of a conflict of interest. Declaration of a conflict of interest is a standard agenda item for all Council meetings and informal meetings of councillors.

While the procedures vary depending on the particular role and circumstances, in general they involve disclosing the relevant interests in a specific way and then stepping aside from the relevant decision-making process or from the exercise of the public duty. During 2021–2022, 11 conflicts of interest were declared at council meetings and three were declared at councillor briefings.

Further, councillors are required to submit a Personal Interests Return in which they are required to declare any interests. These returns are submitted twice yearly, and the Register is published on the council website.

COUNCILLOR ALLOWANCES

Mayors and councillors are entitled to receive an allowance while performing their duties as an elected official. Pursuant to section 39 of the Local Government Act 2020 (LGA 2020), allowances for the mayor, deputy mayor and councillors are provided in accordance with a Determination of the Victorian Independent Remuneration Tribunal under the Victorian Independent Remuneration Tribunal and Improving Parliamentary Standards Act 2019.

For the period from July 1 to December 17, 2021 the councillor allowance was set at $28,869.50 per annum and the mayoral allowance was $89,324.40 per annum. From December 18, 2021 the councillor allowance was $30,024, the deputy mayoral allowance was $48,235 per annum and the mayoral allowance was 96,470 per annum.

The following table contains a summary of the allowances paid to each councillor during the 2021-2022 financial year.

COUNCILLORS

ALLOWANCE $

Kat Bennett 21,784.66

Libby Hall 29,492.99

Danny Lowe 4,805.28

Ron Mildren 29,492.99

Kev Poulton 93,163.77

Olga Quilty 29,492.99

Graeme Simpfendorfer 39,234.29

John Watson 29,492.99

COUNCILLOR EXPENSES

In accordance with s.40 of LGA2020, the council is required to reimburse a councillor for expenses incurred while performing his or her duties as a councillor. The council is also required to adopt and maintain a policy in relation to the reimbursement of expenses for councillors (s.41 of LGA2020). The policy provides guidance for the payment of reimbursements of expenses and the provision of resources, facilities and other support to the mayor and councillors to enable them to discharge their duties. The council also publishes in its annual report the details of the expenses, including reimbursement of expenses for each councillor and member of a council committee paid by the council.

The details of the expenses including reimbursement of expenses for each councillor and member of a council committee paid by the council for the 2021-2022 year are set out in the following table.

DETAILS OF COUNCILLOR EXPENSES

AUDIT COMMITTEE

As part of the council’s governance obligations to its community, council has constituted an Audit and Risk Committee which was established on August 16, 2020. The role of the Committee is to support Council in discharging its oversight responsibilities related to:

• Financial and performance reporting;

• Risk management;

• Fraud prevention systems and control;

• Maintenance of a sound internal control environment;

• Assurance activities including internal and external audit; and

• Council’s performance with regard to compliance with its policies and legislative and regulatory requirements.

The committee consists of four members appointed by the council, three of whom must be independent members. The chairperson of the committee must be an independent member, and is appointed by the council.

Cr Olga Quilty was the councillor representative on the committee.

The external independent members were as follows:

David Pendleton (Chairperson) Robyn Gillis

David Kortum

The Internal Auditor and the Director Corporate Services attend all Audit and Risk Committee meetings. Other management representatives attend as required to present reports.

The Audit and Risk Committee meets at least quarterly. Recommendations from the Audit and Risk Committee meeting are subsequently reported to, and considered by the council.

Note: No expenses were paid by council, including reimbursements, to members of council committees during the year.

STATUTORY INFORMATION

The following information is provided in accordance with legislative and other requirements applying to council.

DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION

In accordance with sections 57 and 58 of LGA2020 the council adopted a Public Transparency Policy at its meeting on August 17, 2020. The policy stipulates the types of documents available to the public, to ensure openness with decision making and council processes, as well as listing the types of documents that remain confidential.

FREEDOM OF INFORMATION

Access to documents may be obtained through written request to the Freedom of Information Officer, as detailed in section 17 of the Freedom of Information Act 1982 and in summary as follows:

• It should be in writing

• It should identify as clearly as possible which document is being requested

• It should be accompanied by the appropriate application fee (the fee may be waived in certain circumstances).

Requests for documents in the possession of the council should be addressed to the Freedom of Information Officer.

Access charges may also apply once documents have been processed and a decision on access is made (e.g. photocopying and search and retrieval charges).

Further information regarding FOI can be found at ovic.foi.vic.gov.au and on the Wodonga Council website.

PUBLIC INTEREST DISCLOSURE PROCEDURES

The Public Interest Disclosures Act 2012 aims to ensure openness and accountability in government by encouraging people to disclose improper conduct within the public sector and provide protection for people who make disclosures.

Procedures on how to make a disclosure are publicly available council’s website.

During the 2021-2022 year no disclosures were notified to council officers appointed to receive disclosures, or to IBAC.

PERFORMANCE STATEMENT

FOR THE YEAR ENDED JUNE 30, 2022

DESCRIPTION OF MUNICIPALITY

Wodonga is strategically placed on the Hume Highway between Melbourne and Sydney. The North East Victorian municipality includes 13 localities and covers an area of 433.7 square kilometres. The main industries include manufacturing, health care and social assistance, public administration and safety, retail and trade, education and training. The council area has a population of 43,186 and is the fastest-growing centre in the North East.

OPERATIONAL SUMMARY

The 2022 performance figures show that Wodonga City Council’s operations have tracked more in line with usual operations after two significantly disrupted years due to the COVID pandemic and a period of high growth in additional households and birth notifications. In addition, during the 2021 financial year, a comprehensive asset revaluation was carried out on the Council’s land, buildings, parks, streetscape assets and open spaces. The higher infrastructure valuations are reflected in the 2022 year measures of performance.

COVID-19

The COVID-19 pandemic lockdowns are now at an end and in this reporting period we are seeing a return to more normal activity in the utilisation of facilities and services. Staff have predominantly returned to the office.

RESULTS

Material Variations

Expenses per head of population were higher in the 2020-2021 financial year due to projects funded from state government stimulus grants. The 2021-2022 financial year is back to the preCOVID expenses per head of population level.

$1,802.87

$1,634.60

$1,436.39

$10,583.70

$9,686.48

$9,200.05

$1,275.39

The increase is a result of a higher percentage prepayment of the Federal Assistance Grant being received in the 2022 financial year.

A good, structured work environment and effective recruiting is resulting in a healthy staff turnover rate. The number of staff resignations for the year has returned to pre-pandemic levels.

Population Expenses per head of municipal population [Total expenses / Municipal population]

Infrastructure per head of municipal population [Value of infrastructure / Municipal population]

81.11

$1,261.71

82.76

$1,253.19

79.18

Population density per length of road [Municipal population / Kilometres of local roads]

77.95 Own-source revenue Own-source revenue per head of municipal population [Own-source revenue / Municipal population]

$325.43

$265.90

$254.50

$1,304.50

$256.90

Recurrent grants Recurrent grants per head of municipal population [Recurrent grants / Municipal population]

Disadvantage Relative Socio-Economic Disadvantage [Index of Relative Socio-Economic Disadvantage by decile]

Workforce Turnover

Percentage of staff turnover

“own-source revenue” means adjusted underlying revenue other than revenue that is not under the control of council (including government grants)

“relative socio-economic disadvantage”, in relation to a municipality, means the relative socio-economic disadvantage, expressed as a decile for the relevant financial year, of the area in which the municipality is located according to the Index of Relative Socio-Economic Disadvantage (Catalogue Number 2033.0.55.001) of SEIFA

“SEIFA” means the Socio-Economic Indexes for Areas published from time to time by the Australian Bureau of Statistics on its Internet website “unrestricted cash” means all cash and cash equivalents other than restricted cash.

100

[Number of permanent staff resignations and terminations / Average number of permanent staff for the financial year]

DEFINITIONS

“adjusted underlying revenue” means total income other than: (a) non-recurrent grants used to fund capital expenditure; and (b) non-monetary asset contributions; and (c) contributions to fund capital expenditure from sources other than those referred to in paragraphs (a) and (b) “infrastructure” means non-current property, plant and equipment excluding land

“local road” means a sealed or unsealed road for which the council is the responsible road authority under the Road Management Act 2004 “population” means the resident population estimated by council

Attendance increased as various COVID related restrictions and closures eased.

There were no animal management prosecutions in 2022 financial year and only one in the 2021 financial year.

New in 2020

Aquatic Facilities Utilisation Utilisation of aquatic facilities [Number of visits to aquatic facilities / Municipal population]

Animal Management Health and safety Animal management prosecutions

[Number of successful animal management prosecutions]

100.00%

100.00%

98.81%

Food Safety Health and safety Critical and major non-compliance outcome notifications [Number of critical non-compliance outcome notifications and major non-compliance notifications about a food premises followed up / Number of critical non-compliance outcome notifications and major non-compliance notifications about a food premises] x100

Governance Satisfaction Satisfaction with council decisions [Community satisfaction rating out of 100 with how council has performed in making decisions in the interest of the community]

Libraries Participation Active library members [Number of active library members / Municipal population] x100

Maternal and Child Health (MCH)

74.79%

72.54%

Participation Participation in the MCH service [Number of children who attend the MCH service at least once (in the year) / Number of children enrolled in the MCH service] x100

Participation Participation in the MCH service by Aboriginal children

There were no VCAT planning application decisions during the year and one decision in the previous year.

0.00%

100.00%

0.00%

100.00%

[Number of Aboriginal children who attend the MCH service at least once (in the year) / Number of Aboriginal children enrolled in the MCH service] x100

Roads Satisfaction Satisfaction with sealed local roads [Community satisfaction rating out of 100 with how council has performed on the condition of sealed local roads]

Statutory Planning Decision making Council planning decisions upheld at VCAT

[Number of VCAT decisions that did not set aside council’s decision in relation to a planning application / Number of VCAT decisions in relation to planning applications] x100

from

from

Kerbside

“food premises” has the same meaning as in the Food Act 1984 “local road” means a sealed or unsealed road for which the council is the responsible road authority under the Road Management Act 2004

“major non-compliance outcome notification” means a notification received by a council under section 19N(3) or (4) of the Food Act 1984 , or advice given to council by an authorised officer under that Act, of a deficiency that does not pose an immediate serious threat to public health but may do so if no remedial action is taken

“MCH” means the Maternal and Child Health Service provided by a council to support the health and development of children within the municipality from birth until school age “population” means the resident population estimated by council

DEFINITIONS

“Aboriginal child” means a child who is an Aboriginal person

“Aboriginal person” has the same meaning as in the Aboriginal Heritage Act 2006

“active library member” means a member of a library who has borrowed a book from the library “annual report” means an annual report prepared by a council under sections 98 of the Act

“CALD” means culturally and linguistically diverse “class 1 food premises” means food premises, within the meaning of the Food Act 1984 , that have been declared as class 1 food premises under section 19C of that Act “class 2 food premises” means food premises, within the meaning of the Food Act 1984, that have been declared as class 2 food premises under section 19C of that Act “critical non-compliance outcome notification” means a notification received by council under section 19N(3) or (4) of the Food Act 1984, or advice given to council by an authorized officer under that Act, of a deficiency that poses an immediate serious threat to public health

Rate revenue increased in the 2022 financial year as there was new industrial and housing assessment growth with higher property values.

$1,991.08 $2,045.52 $2,307.52 $2,357.33 $2,152.00 $2,230.38 $2,310.62

New in 2020

Efficiency Revenue level Average residential rate per residential property assessment [General rates and Municipal charges / Number of property assessments]

The 2021 result was higher than usual due to a large asset loss on disposal expense. The 2022 expense per property assessment result is back to the expected range for this indicator.

$3,025.47 $3,428.65 $3,868.91 $3,445.48 $3,196.00 $3,320.10 $3,435.29 $3,542.67

Expenditure level Expenses per property assessment [Total expenses / Number of property assessments]

The cash and cash equivalents balance was higher than usual at year end as a number of term deposits were close to maturity.

151.56%

189.23%

203.66%

251.90%

439.18%

329.69%

325.87%

335.57%

Liquidity Working capital Current assets compared to current liabilities [Current assets / Current liabilities] x100

Cash balances vary as a result of funding commitments over the long term financial plan. At 30 June 2022 unrestricted cash compared to current liabilities was low as a high number of term deposits had just been reinvested in April, May and June. Forecasts have not been provided for investments.

114.94%

Renewal works in 2022 included some carry-over works from 2020 and 2021 delayed due to COVID pandemic restrictions and new renewal projects were delayed until 2023.

69.73%

152.44%

73.32%

166.16%

76.73%

214.21%

29.84%

121.36%

79.67%

111.74%

184.65%

193.91%

100.52%

228.73%

Unrestricted cash Unrestricted cash compared to current liabilities [Unrestricted cash / Current liabilities] x100

New in 2020

Obligations Asset renewal Asset renewal compared to depreciation [Asset renewal expense / Asset depreciation] x100

Loans are reducing in line with scheduled repayment plans, while rate revenue has increased due to growth in valuations and the number of properties assessed.

18.79%

22.37%

25.98%

29.98%

30.12%

35.69%

40.46%

44.44%

Loans and borrowings Loans and borrowings compared to rates [Interest bearing loans and borrowings / Rate revenue] x100

Loan repayments are reducing in line with scheduled repayment plans, while rate revenue has increased due to growth in the number of rateable properties.

4.13%

4.26%

4.39%

11.53%

6.53%

6.69%

6.78%

6.68%

Loans and borrowings repayments compared to rates [Interest and principal repayments on interest bearing loans and borrowings / Rate revenue] x100

Renewal works in 2022 included some carry-over works from 2020 and 2021 delayed due to COVID pandemic restrictions and new renewal projects were delayed until 2023.

69.73%

73.32%

76.73%

121.36%

79.67%

184.65%

100.52%

New in 2020

Asset renewal and upgrade Asset renewal and upgrade compared to depreciation [Asset renewal expense / Asset depreciation] x100

Loans have decreased in line with repayment schedules while own-source revenue (rates and user-fees) has increased in line with city growth.

18.90%

This is a positive variance as it shows that the Council is operating close to break-even when revenue sources outside of its control such as grants funding and contributions are excluded from revenue.

2.63%

22.27%

2.93%

25.66%

3.54%

29.64%

(3.92%)

35.80%

41.18%

(2.32%)

(10.28%)

72.04%

71.79%

71.54%

76.65%

68.59%

66.99%

43.52%

(7.81%)

72.05%

39.30%

Indebtedness Non-current liabilities compared to own source revenue [Non-current liabilities / Own source revenue] x100

10.27%

Operating position Adjusted underlying result Adjusted underlying surplus (or deficit) [Adjusted underlying surplus (deficit)/ Adjusted underlying revenue] x100

69.43%

Stability Rates concentration Rates compared to adjusted underlying revenue [Rate revenue / Adjusted underlying revenue] x100

Comments

This measure was replaced by

from 1 July 2019.

This measure was replaced by E4 from 1 July 2019.

This measure was replaced by O5 from 1 July 2019.

DEFINITIONS

“own-source revenue” means adjusted underlying revenue other than revenue that is not under the control of council (including government grants “population “means the resident population estimated by council “rate revenue” means revenue from general rates, municipal charges, service rates and service charges “recurrent grant “means a grant other than a non-recurrent grant “residential rates” means revenue from general rates, municipal charges, service rates and service charges levied on residential properties “restricted cash” means cash and cash equivalents, within the meaning of the AAS, that are not available for use other than for a purpose for which it is restricted, and includes cash to be used to fund capital works expenditure from the previous financial year “unrestricted cash” means all cash and cash equivalents other than restricted cash.

“adjusted underlying revenue” means total income other than— (a) non-recurrent grants used to fund capital expenditure; and (b) non-monetary asset contributions; and (c) contributions to fund capital expenditure from sources other than those referred to in paragraphs (a) and (b) “adjusted underlying surplus (or deficit)” means adjusted underlying revenue less total expenditure “asset renewal expenditure” means expenditure on an existing asset or on replacing an existing asset that returns the service capability of the asset to its original capability “current assets” has the same meaning as in the AAS “current liabilities” has the same meaning as in the AAS

“non-current assets” means all assets other than current assets

“non-current liabilities” means all liabilities other than current liabilities “non-recurrent grant” means a grant obtained on the condition that it be expended in a specified manner and is not expected to be received again during the period covered by a council’s Strategic Resource Plan

OTHER INFORMATION

BASIS OF PREPARATION

Council is required to prepare and include a performance statement within its annual report. The performance statement includes the results of the prescribed sustainable capacity, service performance and financial performance indicators and measures together with a description of the municipal district and an explanation of material variations in the results. This statement has been prepared to meet the requirements of the Local Government Act 2020 and Local Government (Planning and Reporting) Regulations 2020.

Where applicable the results in the performance statement have been prepared on accounting bases consistent with those reported in the Financial Statements. The other results are based on information drawn from the council information systems or from third parties (e.g. Australian Bureau of Statistics).

The performance statement presents the actual results for the current year and for the prescribed financial performance indicators and measures, the results forecast by the council’s strategic resource plan. The Local Government (Planning and

Reporting) Regulations 2020 requires explanation of any material variations in the results contained in the performance statement. Council has adopted materiality thresholds relevant to each indicator and measure and explanations have not been provided for variations below the materiality thresholds unless the variance is considered to be material because of its nature.

The forecast figures included in the performance statement are those adopted by the council in its annual budget (Budget 2022-2023) on 27 June 2022 and which forms part of the council plan. The financial plan includes estimates based on key assumptions about the future that were relevant at the time of adoption and aimed at achieving sustainability over the long term. Detailed information on the actual financial results is contained in the General Purpose Financial Statements. The financial plan can be obtained by contacting the council.

CERTIFICATION OF THE PERFORMANCE STATEMENT

Independent Auditor’s Report

To the Councillors of Wodonga City Council

Opinion I have audited the accompanying performance statement of Wodonga City Council (the council) which comprises the:

• description of municipality for the year ended 30 June 2022

• sustainable capacity indicators for the year ended 30 June 2022

• service performance indicators for the year ended 30 June 2022

• financial performance indicators for the year ended 30 June 2022

• other information and

• certification of the performance statement .

In my opinion, the performance statement of Wodonga City Council in respect of the year ended 30 June 2022 presents fairly, in all material respects, in accordance with the performance reporting requirements of Part 4 of the Local Government Act 2020 and Local Government (Planning and Reporting) Regulations 2020

Basis for Opinion I have conducted my audit in accordance with the Audit Act 1994 which incorporates the Australian Standards on Assurance Engagements. I further describe my responsibilities under that Act and those standards in the Auditor’s Responsibilities for the Audit of the performance statement section of my report.

My independence is established by the Constitution Act 1975 My staff and I are independent of the council in accordance with the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (the Code) that are relevant to my audit of the performance statement in Victoria. My staff and l have also fulfilled our other ethical responsibilities in accordance with the Code.

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Councillors' responsibilities for the performance statement

The Councillors are responsible for the preparation and fair presentation of the performance statement in accordance with the performance reporting requirements of the Local Government Act 2020 and the Local Government (Planning and Reporting)

Regulations 2020 and for such internal control as the Councillors determines is necessary to enable the preparation and fair presentation of a performance statement that is free from material misstatement, whether due to fraud or error.

Auditor’s responsibilities for the audit of the performance statement

As required by the Audit Act 1994, my responsibility is to express an opinion on the performance statement based on the audit. My objectives for the audit are to obtain reasonable assurance about whether the performance statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with t he Australian Standards on Assurance Engagements will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the decisions of users taken on the basis of this performance statement

As part of an audit in accordance with the Australian Standards on Assurance Engagements, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:

• identify and assess the risks of material misstatement of the performance statement, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the council’s internal control

• evaluate the overall presentation, structure and content of the performance statement, including the disclosures, and whether performance statement represents the underlying events and results in a manner that achieves fair presentation.

I communicate with the Councillors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.

MELBOURNE

Travis Derricott as delegate for the Auditor General of Victoria

Material Variations

One less inspection compared to previous years due to COVID impacts on operations.

3.00

3.50

4.50

2.50

Attendance increased as various COVID related restrictions and closures eased.

4.93

3.55

5.72

8.43

The variance is due to an increase in attendances as various COVID related restrictions and closures eased.

$4.47

$6.18

$3.96

New in 2020

Barking complaints being reopened increased the action time on requests.

1.58

1.33

1.24

1.26

The continued increase in reclaiming rates is welcomed. The total percentage of animals reclaimed and rehomed has increased from 95.9% in 2021 to 96.6% in 2022.

86.31%

74.60%

65.06%

59.60%

The decrease in rehoming rates in due to fewer animals available for rehoming as a result of an increase in reclamation rates. The total percentage of animals reclaimed and rehomed has increased from 95.9% in 2021 to 96.6% in 2022.

10.27%

21.31%

27.02%

New in 2020

The cost of the animal management service has returned to pre COVID levels.

$11.78

$13.27

$11.31

New in 2020

AQUATIC FACILITIES

Service standard AF2 Health inspections of aquatic facilities [Number of authorised officer inspections of Council aquatic facilities / Number of Council aquatic facilities]

Utilisation AF6 Utilisation of aquatic facilities [Number of visits to aquatic facilities / Municipal population]

Service cost AF7 Cost of aquatic facilities [Direct cost of aquatic facilities less income received / Number of visits to aquatic facilities]

ANIMAL MANAGEMENT

Timeliness AM1 Time taken to action animal management requests Number of days between receipt and first response action for all animal management requests / Number of animal management requests]

Service standard AM2 Animals reclaimed [Number of animals reclaimed / Number of animals collected] x100

AM5 Animals rehomed [Number of animals rehomed / Number of animals collected] x100

Service cost AM6 Cost of animal management service per population [Direct cost of the animal management service / Population]

There were no animal management prosecutions in the 2022 financial year and one in the 2021 financial year.

0.00%

This indicator result has returned to pre-covid levels.

1.12

100.00%

2020

2019

0.00%

New in 2020

2.22

100.00%

100.00%

1.16

1.45

100.00%

100.98%

The overall cost of operating the Council’s food safety service has not changed, rather the increase in cost per food premises is due to a reduction in number of food premises inspected which can be attributed to COVID pandemic related business closures.

$932.50

$438.68

$519.32

$482.18

100.00%

100.00%

100.00%

98.81%

Health and Safety AM7 Animal management prosecutions

Number of successful animal management prosecutions / Number of animal management prosecutions] x 100

FOOD AND SAFETY Timeliness FS1 Time taken to action food complaints

[Number of days between receipt and first response action for all food complaints / Number of food complaints]

Service standard FS2 Food safety assessments [Number of registered class 1 food premises and class 2 food premises that receive an annual food safety assessment in accordance with the Food Act 1984 /

Number of registered class 1 food premises and class 2 food premises that require an annual food safety assessment in accordance with the Food Act 1984] x100

Service cost FS3 Cost of food safety service [Direct cost of the of the food safety service / Number of food premises registered or notified in accordance with the Food Act 1984]

Health and safety FS4 Critical and major non-compliance outcome notifications

[Number of critical non-compliance outcome notifications and major non-compliance notifications about a food premises followed up / Number of critical non-compliance outcome notifications and major non-compliance notifications about a food premises] x100

GOVERNANCE

There was an increase of commercial-in-confidence reports, mainly relating to land sales at Logic. This is an important indicator of investment interest in the city, particularly industrial and commercial development. There were also several reports involving the recruitment of a new CEO.

12.02%

6.85%

10.61%

9.21%

Transparency G1 Council decisions made at meetings closed to the public [Number of Council resolutions made at ordinary or special meetings of Council, or at meetings of a special committee consisting only of Councillors, closed to the public / Number of Council resolutions made at ordinary or special meetings of Council or at meetings of a special committee consisting only of Councillors ] x100

Consultation and engagement

56.00

60.00

59.00

53.00

G2 Satisfaction with community consultation and engagement Community satisfaction rating out of 100 with how Council has performed on community consultation and engagement

Increase in costs associated with a first-year council, including councillor induction training, together with election costs only incurred once every four years.

99.05%

96.43%

96.94%

$45,843.71 $53,126.14 $55,159.86

93.75%

Attendance G3 Councillor attendance at council meetings [The sum of the number of Councillors who attended each ordinary and special Council meeting / (Number of ordinary and special Council meetings) × (Number of Councillors elected at the last Council general election)] x100

$53,231.14

Service cost G4 Cost of elected representation [Direct cost of the governance service / Number of Councillors elected at the last Council general election]

Satisfaction G5 Satisfaction with council decisions

60.00

60.00

59.00

51.00

[Community satisfaction rating out of 100 with how council has performed in making decisions in the interest of the community]

RESULTS

Variations

The new venue has attracted new audiences and increased members. Visitation has also increased with the easing of COVID pandemic related restrictions and extended trading hours.

3.83

2.09

3.29

4.60

LIBRARY Utilisation LB1 Physical library collection usage [Number of physical library collection item loans / Number of physical library collection items]

The variance to prior years is due to an increase in running costs of the new facility and additional employee expenses due to expanded opening hours at the new venue. Additional staffing required to monitor compliance with COVID restrictions also contributed to the increase.

72.94%

8.03%

77.21%

8.45%

74.77%

10.37%

$31.35

$17.39

$16.75

75.41%

Resource standard LB2 Recently purchased library collection [Number of library collection items purchased in the last 5 years / Number of library collection items] x100

10.79%

Participation LB4 Active library borrowers in municipality [Number of active library borrowers in the last three years / The sum of the population for the last three years] x100

New in 2020

101.65%

101.61%

100.54%

101.59%

$79.67

$76.04

$77.07

$78.76

70.20%

72.56%

74.79%

72.54%

Service cost LB5 Cost of library service per population [Direct cost of the library service / Population]

MATERNAL AND CHILD HEALTH (MCH)

Service standard MC2 Infant enrolments in the MCH service

[Number of infants enrolled in the MCH service (from birth notifications received) / Number of birth notifications received] x100

Service cost MC3 Cost of the MCH service [Cost of the MCH service / Hours worked by MCH nurses]

Participation MC4 Participation in the MCH service [Number of children who attend the MCH service at least once (in the year) / Number of children enrolled in the MCH service] x100

64.32%

92.11%

Sealed local road requests were much lower over the period from 1 July 2021 to 30 June 2022. This indicates that Wodonga Council is maintaining roads to a satisfactory level.

11.50

63.99%

91.77%

17.25

75.17%

97.84%

23.32

76.04%

Participation MC5 Participation in the MCH service by Aboriginal children [Number of Aboriginal children who attend the MCH service at least once (in the year) / Number of Aboriginal children enrolled in the MCH service] x100

Costs to reconstruct sealed local roads during the period from 1 July 2021 to 30 June 2022 are considered to be within acceptable ranges and indicate that an efficient and effective road maintenance service is being provided to the Wodonga Community.

This indicator is based on a mix of actual and projected program objectives. A different mix and allocation between Asphalt, Spray Sealing and Preservation Programs will result in a variance between the years.

99.22%

99.12%

98.88%

New in 2020

Satisfaction MC6 Participation in 4-week Key Age and Stage visit [Number of 4-week key age and stage visits / Number of birth notifications received] x100

34.93

97.67%

$31.59

$35.73

$43.64

$38.50

$6.08

$6.84

$6.12

$6.70

65.00

67.00

68.00

64.00

ROADS Satisfaction of use R1 Sealed local road requests [Number of sealed local road requests / Kilometres of sealed local roads ] x100

Condition R2 Sealed local roads maintained to condition standards [Number of kilometres of sealed local roads below the renewal intervention level set by Council / Kilometres of sealed local roads] x100

Service cost R3 Cost of sealed local road reconstruction

[Direct cost of sealed local road reconstruction / Square metres of sealed local roads reconstructed]

Service cost R4 Cost of sealed local road resealing

[Direct cost of sealed local road resealing / Square metres of sealed local roads resealed]

Satisfaction R5 Satisfaction with sealed local roads [Community satisfaction rating out of 100 with how council has performed on the condition of sealed local roads]

RESULTS

The increase in statutory days is due to complex applications and staff shortages in the last year. A small number of applications skew results due to complexity of negotiations between applicants and planning staff.

67.00

53.00

48.00

45.00

The decrease in the number of permits determined within the statutory timeframe is due to complex applications and staff shortages in the last year.

57.51%

72.60%

83.76%

87.20%

$4,115.14

$4,196.12

$4,265.38

$3,942.24

There were no VCAT planning application decisions during the year and one decision in the previous year.

0.00%

100.00%

0.00%

100.00%

STATUTORY PLANNING

Timeliness SP1 Time taken to decide planning applications [The median number of days between receipt of a planning application and a decision on the application]

Service standard SP2 Planning applications decided within required time frames [(Number of regular planning application decisions made within 60 days) + (Number of VicSmart planning application decisions made within 10 days) / Number of planning application decisions made] x100

Service cost SP3 Cost of statutory planning service [Direct cost of the statutory planning service / Number of planning applications received]

Decision making SP4 Council planning decisions upheld at VCAT [Number of VCAT decisions that did not set aside council’s decision in relation to a planning application / Number of VCAT decisions in relation to planning applications] x100

WASTE COLLECTION Satisfaction WC1 Kerbside bin collection requests

[Number of kerbside garbage and recycling bin collection requests / Number of kerbside bin collection households] x1000

The variance is due to an unusual year in 2021 where, due to the COVID Pandemic and the number of people working from home, there were fewer kerbside bins missed.

Service standard WC2 Kerbside collection bins missed [Number of kerbside garbage and recycling collection bins missed / Number of scheduled kerbside garbage and recycling collection bin lifts] x10,000

$67.79

$67.88

$68.03

$62.10

Service cost WC3 Cost of kerbside garbage bin collection service [Direct cost of the kerbside garbage bin collection service / Number of kerbside garbage collection bins]

$43.89

$45.18

$43.08

$41.12

Service cost WC4 Cost of kerbside recyclables collection service [Direct cost of the kerbside recyclables bin collection service / Number of kerbside recyclables collection bins]

72.48%

72.64%

71.25%

70.06%

Waste diversion WC5 Kerbside collection waste diverted from landfill Weight of recyclables and green organics collected from kerbside bins / Weight of garbage, recyclables and green organics collected from kerbside bins] x100

RESULTS

This measure was replaced by AF7 from 1 July 2019.

Retired in 2020

Retired in 2020

2019

Retired in 2020

$2.05

This measure was replaced by AF7 from 1 July 2019.

Retired in 2020

Retired in 2020

Retired in 2020

$7.41

This measure was replaced by AM6 from 1 July 2019.

Retired in 2020

Retired in 2020

Retired in 2020

$52.55

This measure was replaced by AM7 from 1 July 2019.

Retired in 2020

Retired in 2020

Retired in 2020

2

This measure was replaced by LB5 from 1 July 2019.

Retired in 2020

Retired in 2020

Retired in 2020

$5.28

This measure was replaced by LB5 from 1 July 2019.

Retired in 2020

Retired in 2020

Retired in 2020

98.4%

AQUATIC FACILITIES Service cost

AF4 Cost of indoor aquatic facilities [Direct cost of indoor aquatic facilities less income received / Number of visits to indoor aquatic facilities]

AF5 Cost of outdoor aquatic facilities [Direct cost of outdoor aquatic facilities less income received / Number of visits to outdoor aquatic facilities]

ANIMAL MANAGEMENT Service cost AM3 Cost of animal management service [Direct cost of the animal management service / Number of registered animals]

Health and safety AM4 Animal management prosecutions [Direct cost of the animal management service / Number of registered animals] [Number of successful animal management prosecutions]

LIBRARIES Service cost LB3 [Direct cost of the library service / Number of visits]

MATERNAL AND CHILD HEALTH (MCH)

Satisfaction MC1 Participation in first MCH home visit [Number of first MCH home visits / Number of birth notifications received] x100

1

GOVERNANCE AND MANAGEMENT ITEMS ASSESSMENT

Community engagement policy (policy under section 55 of the Act outlining Council’s commitment to engaging with the community on matters of public interest)

2

Community engagement guidelines (guidelines to assist staff to determine when and how to engage with the community)

Adopted in accordance with section 55 of the Act

Date of adoption: February 22, 2021

Date of commencement of current guidelines: October 1, 2015

3

Financial Plan (plan under section 91 of the Act outlining the financial and non-financial resources required for at least the next 10 financial years)

4

Asset Plan (plan under section 92 of the Act setting out the asset maintenance and renewal needs for key infrastructure asset classes for at least the next 10 years)

Adopted in accordance with section 91 of the Act

Date of adoption: October 18, 2021

Adopted in accordance with section 92 of the Act

Dte of adoption: June 27, 2022

5

Revenue and Rating Plan (plan under section 93 of the Act setting out the rating structure of Council to levy rates and charges

6

Annual budget (plan under section 94 of the Act setting out the services to be provided and initiatives to be undertaken during the budget year and the funding and other resources required)

Adopted in accordance with section 93 of the Act

Date of adoption: June 29, 2021

Adopted in accordance with section 94 of the Act

Date of adoption: June 27, 2022

7

Risk policy (policy outlining Council’s commitment and approach to minimising the risks to Council’s operations)

Fraud policy

8

(policy outlining Council’s commitment and approach to minimising the risk of fraud)

Date of commencement of current policy: October 18, 2021

Date of commencement of current policy: December 21, 2020

9

Municipal emergency management plan (plan under section 20 of the Emergency Management Act 1986 for emergency mitigation, response and recovery)

Procurement policy

10

(policy under section 108 of the Act, outlining the principles, processes and procedures that will apply to the purchase of goods and services by the Council)

Prepared and maintained in accordance with section 20 of the Emergency Management Act 1986

Date of preparation: June 25, 2018

Adopted in accordance with section 108 of the Act

Date of adoption: June 29, 2021, Update adopted November 15, 2021

11

Business continuity plan (plan setting out the actions that will be undertaken to ensure that key services continue to operate in the event of a disaster)

Date of operation of current plan: May 24, 2019

Pandemic Business Continuity Plan established: March, 2020

12

GOVERNANCE AND MANAGEMENT ITEMS ASSESSMENT

Disaster recovery plan

(plan setting out the actions that will be undertaken to recover and restore business capability in the event of a disaster)

Risk management framework

13

(framework outling Council’s approach to managing risks to the Council’s operations)

Audit and Risk Committee

14

(see sections 53 and 54 of the Act)

Internal audit

15

(independent accounting professionals engaged by the Council to provide analyses and recommendations aimed at improving Council’s governance, risk and management controls)

Performance reporting framework

16

(a set of indicators measuring financial and nonfinancial performance, including the performance indicators referred to in section 98 of the Act)

Council Plan report

17

(report reviewing the performance of the Council against the Council Plan, including the results in relation to the strategic indicators, for the first 6 months of the financial year)

Financial reporting

18

(quarterly statements to council under section 97(1) of the Act comparing actual and budgeted results and an explanation of any material variances.)

Risk reports

19

(6-monthly reports of strategic risks to Council’s operations, their likelihood and consequences of occurring and risk minimisation strategies)

Performance reports

20

Date of commencement of current plan: May 24, 2019

(6-monthly reports of indicators measuring financial and non-financial performance, including the performance indocators referred to in section 98 of the Act)

Date of commencement of current framework: July 19, 2021

Established in accordance with section 53 of the Act

Date of establishment: August 17, 2021 and reviewed July 18, 2022

Date of engagement of current provider: January 1, 2022

Date of adoption of current framework: July 1, 2014

Date of report: 27 June 2022

Reports presented to the Council in accordance with section 97(1) of the Act

Dates reports presented: July 19, 2021, November 15, 2021, February 21, 2022, April 19, 2022

Dates of reports: November 15, 2021 June 27, 2022

Dates of reports: September 20, 2021 December 13, 2021

Council Annual Report 2021 - 2022

21

GOVERNANCE AND MANAGEMENT ITEMS ASSESSMENT

Annual report

(annual report under sections 98 and 99 of the Act containing a report of operations and audited financial and performance statements)

Councillor Code of Conduct

22

(Code under section 139 of the Act setting out the standards of conduct to be followed by Councillors and other matters)

Delegations

23

(documents setting out the powers, duties and functions of Council and the Chief Executive Officer that have been delegated to members of staff, in accordance with sections 11 and 47 of the Act)

Meeting procedures

24

(Governance Rules under section 60 of the Act governing the conduct of meetings of Council and delegated committees)

Presented at a meeting of the Council in accordance with section 100 of the Act

Date of presentation: October 18, 2021

Reviewed and adopted in accordance with section 139 of the Act

Date reviewed and adopted: February 22, 2021

Reviewed in accordance with section 11(7) of the Act and a register kept in accordance with sections 11(8) and 47(7) of the Act

Dates of review under section 11(7): April 19, 2022

Governance Rules adopted in accordance with section 60 of the Act

Date Governance Rules adopted: May 24, 2019

CERTIFICATION OF THE PERFORMANCE STATEMENT

Wodonga

ANNUAL FINANCIAL REPORT

FINANCIAL REPORT CONTENTS

Certification of the financial statements

Comprehensive income statement 96

Balance sheet 97

Statement of changes in equity 98

Statement of cash flows 99

Statement of capital works 100

Notes to financial statements

Overview

Note 1 - Performance against budget 101

Note 2 - Analysis of Council results by program 102

Note 3 - Funding for the delivery of our services 108

Note 4 - The cost of delivering services

Note 5 - Our financial position

Note 6 - Assets we manage

Note 7 - People and relationships

Note 8 - Managing uncertainties

Note 9 - Other matters

Note 10 - Change in accounting policy

Independent Auditor’s Report

To the Councillors of Wodonga City Council

Opinion I have audited the financial report of Wodonga City Council (the council) which comprises the:

• balance sheet as at 30 June 2022

• comprehensive income statement for the year then ended

• statement of changes in equity for the year then ended

• statement of cash flows for the year then ended

• statement of capital works for the year then ended

• notes to the financial statements, including significant accounting policies

• certification of the financial statements

In my opinion the financial report presents fairly, in all material respects, the financial position of the council as at 30 June 2022 and their financial performance and cash flows for the year then ended in accordance with the financial reporting requirements of Part 4 of the Local Government Act 2020, the Local Government (Planning and Reporting)

Regulations 2020 and applicable Australian Accounting Standards

Basis for Opinion I have conducted my audit in accordance with the Audit Act 1994 which incorporates the Australian Auditing Standards. I further describe my responsibilities under that Act and those standards in the Auditor’s Responsibilities for the Audit of the Financial Report section of my report.

My independence is established by the Constitution Act 1975. My staff and I are independent of the council in accordance with the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (the Code) that are relevant to my audit of the financial report in Victoria. My staff and I have also fulfilled our other ethical responsibilities in accordance with the Code

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Councillors' responsibilities for the financial report

The Councillors of the council are responsible for the preparation and fair presentation of the financial report in accordance with Australian Accounting Standards, the Local Government Act 2020 and the Local Government (Planning and Reporting) Regulations 2020, and for such internal control as the Councillors determine is necessary to enable the preparation and fair presentation of a financial report that is free from material misstatement, whether due to fraud or error.

In preparing the financial report, the Councillors are responsible for assessing the council’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless it is inappropriate to do so

Auditor’s responsibilities for the audit of the financial report

As required by the Audit Act 1994, my responsibility is to express an opinion on the financial report based on the audit. My objectives for the audit are to obtain reasonable assurance about whether the financial report as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Australian Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial report.

As part of an audit in accordance with the Australian Auditing Standards, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:

• identify and assess the risks of material misstatement of the financial report, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the council’s internal control

• evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Councillors

• conclude on the appropriateness of the Councillors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the council’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial report or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the council to cease to continue as a going concern.

• evaluate the overall presentation, structure and content of the financial report, including the disclosures, and whether the financial report represents the underlying transactions and events in a manner that achieves fair presentation.

I communicate with the Councillors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.

Travis Derricott as delegate for the Auditor General of Victoria

Wodonga City Council 2021/2022 Financial Report

Comprehensive Income Statement

For the Year Ended

Note 2022 2021 $'000 $'000

Income

Rates and charges 3.1 48,498 46,722

Statutory fees and fines 3.2 613 519

User fees 3.3 5,710 5,920

Grants - operating 3.4 15,091 14,458

Grants - capital 3.4 7,516 10,445

Contributions - monetary 3.5 1,471 920

Contributions - non monetary 3.5 10,066 7,814

Net gain (or loss) on disposal of property, infrastructure, plant and equipment 3.6 (1,922) 251

Other income 3.7 258 415

Total income 87,301 87,464

Expenses

Employee costs 4.1 28,766 25,961

Materials and services 4.2 23,345 20,630

Depreciation 4.3 12,903 10,716

Amortisation - right of use assets 4.4 1,319 1,371

Bad and doubtful debts 4.5 1 6

Impairment loss on land, buildings and land held for sale 6.1 1,996 15,996

Borrowing costs 4.6 1,103 1,167

Finance costs - leases 4.7 218 229

Other expenses 4.8 781 838

Total expenses 70,433 76,914

Surplus/(deficit) for the year 16,868 10,550

Other comprehensive income

Items that will not be reclassified to surplus or deficit in future periods

Net asset revaluation increment/(decrement) 6.2 30,109 69,669

Total other comprehensive income 30,109 69,669

Total comprehensive result 46,977 80,219

The above comprehensive income statement should be

in

The above comprehensive income statement should be read in conjunction with the accompanying notes.

Wodonga City Council 2021/2022 Financial Report

Assets

Current assets

Balance Sheet

As at 30 June 2022

Note 2022 2021 $'000 $'000

Cash and cash equivalents 5.1 5,852 9,967

Trade and other receivables 5.1 2,034 1,437

Other financial assets 5.1 45,000 30,100

Inventories 5.2 71 62

Non-current assets classified as held for sale 6.1 10,340 5,275

Other assets 5.2 1,267 647

Total current assets 64,564 47,488

Non-current assets

Property, infrastructure, plant and equipment 6.2 757,187 728,874

Right-of-use assets 5.8 6,029 6,590

Total non-current assets 763,216 735,464

Total assets 827,780 782,952

Liabilities

Current liabilities

Trade and other payables 5.3 3,575 3,528

Trust funds and deposits 5.3 1,414 1,039

Unearned income/revenue 5.3 565 1,018

Provisions 5.5 5,828 5,536

Interest-bearing liabilities 5.4 2,264 2,164 Lease liabilities 5.8 1,055 1,118

Total current liabilities 14,701 14,403

Non-current liabilities

Provisions 5.5 2,241 2,091

Interest-bearing liabilities 5.4 12,343 14,509 Lease liabilities 5.8 5,134 5,565

Total non-current liabilities 19,718 22,165

Total liabilities 34,419 36,568

Net assets 793,361 746,384

Equity

Accumulated surplus 466,801 449,759

Reserves 9.1 326,560 296,625

Total Equity 793,361 746,384

The above balance sheet should be read in conjunction with the accompanying notes.

The above balance sheet should be read in conjunction with the accompanying notes.

Wodonga City Council

Statement of Changes in Equity

For the Year Ended 30 June 2022

Accumulated Revaluation Other Total Surplus Reserve Reserves 2022 $'000 $'000 $'000 $'000

Note

Balance at beginning of the financial year 746,384 449,759 295,994 631 Surplus/(deficit) for the year 16,868 16,868

Net asset revaluation increment/(decrement) 6.2 30,109 30,109

Transfers from other reserves 9.1 174 (174) 793,361 466,801 326,103 457

Balance at end of the financial year 793,361 466,801 326,103 457

Accumulated Revaluation Other Total Surplus Reserve Reserves 2021 $'000 $'000 $'000 $'000

Balance at beginning of the financial year 666,165 439,317 226,325 523

Impact of change in accounting policy -AASB 1059: Service concession arrangements: grantors 10 Adjusted opening balance 666,165 439,317 226,325 523 Surplus/(deficit) for the year 10,550 10,550

Net asset revaluation increment/(decrement) 6.2 69,669 69,669

Transfers to other reserves 9.1 (108) 108 746,384 449,759 295,994 631

Balance at end of the financial year 746,384 449,759 295,994 631

The above statement of changes in equity should be read in conjunction with the accompanying notes.

The above statement of changes in equity should be read in conjunction with the accompanying notes.

performance

Wodonga City Council

Statement of Cash Flows

For the Year Ended 30 June 2022

2022 2021 Inflows/ Inflows/ (Outflows) (Outflows) Note $'000 $'000

Cash flows from operating activities

Rates and charges 48,591 47,364

Statutory fees and fines 613 519

User fees 5,678 6,730

Grants - operating 15,091 14,470

Grants - capital 7,516 10,472

Contributions - monetary 1,544 920

Interest received 183 477

Trust funds and deposits taken 669 503

Net GST refund/payment 578 367

Employee costs (28,535) (26,050)

Materials and services (23,955) (19,913)

Trust funds and deposits repaid (294) (858)

Other payments (780) (840)

Net cash provided by/(used in) operating activities 9.2 26,899 34,162

Cash flows from investing activities

Payments for property, infrastructure, plant and equipment

6.2(16,751) (24,110)

Proceeds from sale of property, infrastructure, plant and equipment 5,523 1,833

Payments for investments (14,900) (3,600)

Net cash provided by/(used in) investing activities (26,128) (25,877)

Cash flows from financing activities

Finance costs (1,103) (1,167)

Repayment of borrowings (2,066) (1,960)

Interest paid - lease liability (218) (229)

Repayment of lease liabilities (1,499) (1,549)

Net cash provided by/(used in) financing activities (4,886) (4,905)

Net increase (decrease) in cash and cash equivalents (4,115) 3,379

Cash and cash equivalents at the beginning of the financial year 9,967 6,588

Cash and cash equivalents at the end of the financial year 5,852 9,967

Financing arrangements

Restrictions on cash assets

The above statement of cash flows should be read in conjunction with the accompanying notes.

The above statement of cash flows should be read in conjunction with the accompanying notes.

Wodonga City Council

Property Land

Statement of Capital Works

For the Year Ended 30 June 2022

Note 2022 2021 $'000 $'000

Total land Buildings 4,029 12,760

Total buildings 4,029 12,760

Total property 4,029 12,760

Plant and equipment

Plant, machinery and equipment 1,080 861

Fixtures, fittings and furniture 86

Computers and telecommunications 441 504

Library books 87 70

Total plant and equipment 1,694 1,435

Infrastructure Roads 3,598 3,336 Bridges 597 2,994

Footpaths and cycleways 1,116 128

Drainage 232

Recreational, leisure and community facilities 5,151 2,403

Parks, open space and streetscapes 237 179

Off street car parks 97 546

Other infrastructure 328

Total infrastructure 11,028 9,915

Total capital works expenditure 16,751 24,110

Represented by:

New asset expenditure 6,457 3,763

Asset renewal expenditure 7,297 9,570

Asset expansion expenditure 14 560

Asset upgrade expenditure 2,983 10,217

Total capital works expenditure 16,751 24,110

The above statement of capital works should be read in conjunction with the accompanying notes.

The above statement of capital works should be read in conjunction with the accompanying notes.

performance

Note 1 OVERVIEW

Introduction

Notes to the Financial Report

For the Year Ended 30 June 2022

Notes to the Financial Report for the Year Ended 30 June 2022

The Wodonga City Council was established by an Order of the Governor in Council on December 16, 2003 and is a body corporate. The Council's main office is located at 104 Hovell Street, Wodonga.

Statement of compliance

These financial statements are a general purpose financial report that consists of a Comprehensive Income Statement, Balance Sheet, Statement of Changes in Equity, Statement of Cash Flows, Statement of Capital Works and Notes accompanying these financial statements. The general purpose financial report complies with the Australian Accounting Standards (AAS), other authoritative pronouncements of the Australian Accounting Standards Board, the Local Government Act 2020 , and the Local Government (Planning and Reporting) Regulations 2020

The Council is a not-for-profit entity and therefore applies the additional AUS paragraphs applicable to a not-for-profit entity under the Australian Accounting Standards.

Significant accounting policies

(a) Basis of accounting

The accrual basis of accounting has been used in the preparation of these financial statements, except for the cash flow information, whereby assets, liabilities, equity, income and expenses are recognised in the reporting period to which they relate, regardless of when cash is received or paid.

The financial statements are based on the historical cost convention unless a different measurement basis is specifically disclosed in the notes to the financial statements.

Judgements, estimates and assumptions are required to be made about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and associated judgements are based on professional judgement derived from historical experience and various other factors that are believed to be reasonable under the circumstances. Actual results may differ from these estimates.

The financial statements have been prepared on a going concern basis. The financial statements are in Australian dollars. The amounts presented in the financial statements have been rounded to the nearest thousand dollars unless otherwise specified. Minor discrepancies in tables between totals and the sum of components are due to rounding.

Revisions to accounting estimates are recognised in the period in which the estimate is revised and also in future periods that are affected by the revision. Judgements and assumptions made by management in the application of AAS's that have significant effects on the financial statements and estimates relate to:

- the fair value of land, buildings, infrastructure, plant and equipment (refer to Note 6.2)

- the determination of depreciation for buildings, infrastructure, plant and equipment (refer to Note 6.2)

- the determination of employee provisions (refer to Note 5.5)

- the determination of landfill provisions (refer to Note 5.5)

- the determination of whether performance obligations are sufficiently specific so as to determine whether an arrangement is within the scope of AASB 15 Revenue from Contracts with Customers or AASB 1058 Income of Not-for-Profit Entities (refer to Note 3)

- the determination, in accordance with AASB 16 Leases , of the lease term, the estimation of the discount rate when not implicit in the lease and whether an arrangement is in substance short-term or low value (refer to Note 5.8)

- whether or not AASB 1059 Service Concession Arrangements: Grantors is applicable

- other areas requiring judgements

- cash and cash investments have been reviewed in accordance with AASB 107 Statement of Cash Flows and have been reclassified from cash and cash equivalents to other financial assets in accordance with the maturity terms of investments (refer to Note 5.1)

Unless otherwise stated, all accounting policies are consistent with those applied in the prior year. Where appropriate, comparative figures have been amended to accord with current presentation, and disclosure has been made of any material changes to comparatives.

(b) Impact of Covid-19

During 2021-22 the COVID-19 pandemic continued to impact on Council's operations. Council has noted the following impacts on its financial operations:

• Council has received income from the Working for Victoria scheme as a result of the COVID-19 pandemic, which has increased revenue. This grant has been used to employ a number of staff for short term contracts.

• The leisure centre facilities, WAVES pool, Bonegilla Migrant Experience, library, community centres, and The Cube were closed at various stages throughout the first half of the financial year. These closures resulted in a redeployment of Council staff from closed facilities to other Council roles. User charge based items such as event space hiring fees and parking fines have also reduced due to stay at home measures. Closure of some of Council’s facilities and reduction in user charge based items and fines, has resulted in a decrease in Council’s user fee revenue and also decreased associated expenses.

• Council’s rate revenue has not been materially impacted by deferrals and interest free periods had been provided to rate payers in the first half of the year.

• Some capital works projects and budgeted capital expenditure that have been delayed or deferred into 2022-2023 include some of the Baranduda Fields works due to contractor shortages as a result of the pandemic.

The above impacts on the financial statements for the year ended 30 June 2022, have led to a reduction in income and expenditure in some areas, however overall there has not been a significant impact to Council’s 30 June 2022 financial statements.

Note

Notes to the Financial Report

For the Year Ended 30 June 2022

Notes to the Financial Report for the Year Ended 30 June 2022

Performance against budget

The performance against budget notes compare Council’s financial plan, expressed through its annual budget, with actual performance. The Local Government (Planning and Reporting) Regulations 2020 requires explanation of any material variances. Council has adopted a materiality threshold of the lower of 10 percent or $1 million where further explanation is warranted. Explanations have not been provided for variations below the materiality threshold unless the variance is considered to be material because of its nature.

These notes are prepared to meet the requirements of the Local Government Act 2020 and the Local Government (Planning and Reporting) Regulations 2020

2.1.1 Income and expenditure

Income

Budget Actual Variance Variance

2022

$'000 $'000 %

Rates and charges 48,400 48,498 98 0%

Statutory fees and fines 548 613 65 12% 1

User fees 4,995 5,710 715 14% 2

Grants - operating 8,099 15,091 6,992 86% 3

Grants - capital 3,541 7,516 3,975 112% 4

Contributions - monetary 1,471 1,471 NA 5

Contributions - non monetary 10,066 10,066 NA 6 3,063 (1,922) (4,985) -163% 7

Net gain/(loss) on disposal of property, infrastructure, plant and equipment

Other income 763 258 (505) -66%

Total income 69,409 87,300 17,891 26%

Expenses

Employee costs 29,227 28,766 461 2%

Materials and services 20,612 23,345 (2,733) -13% 8

Depreciation 9,975 12,903 (2,928) -29% 9 1,305 1,319 (14) -1%

Amortisation - right of use assets

Bad and doubtful debts 1 (1) NA Impairment loss on land, buildings and land held for sale 1,996 (1,996) NA 10 Borrowing costs 1,083 1,103 (20) -2% 245 218 27 11%

Finance costs - leases

Other expenses 1,103 781 322 29%

Total expenses 63,550 70,431 (6,881) -11%

Surplus/(deficit) for the year 5,859 16,868 11,009 188%

Explanation of

Statutory fees fluctuate from year to year and are difficult to predict.

Government Preschool Fee subsidisation for essential workers during the COVID pandemic closures were not budgeted and higher than expected usage at the Waste Transfer Station.

The increase relates to grant revenue rebudgeted from the 2020-2021 year of $0.5m for Logic Gasgate plus new grants announced after the budget was adopted, including $4.6m prepayment of the 2022-2022 Financial Assistance Grant, $0.6m Outdoor activation and a number of smaller grants

Additional capital grants received after adoption of the budget include $1.65m Hockey Pavillion, $1.4m LOGIC detention Basin Construction and $0.5m Lawrence Street Bridge.

Contributions are only included in the budget if they have been confirmed. Therefore it is common that contributions received after the budget has been adopted will result in actual contributions exceeding budget. Contributions are dependent upon land development projects and are therefore subject to fluctuation.

City

Notes to the Financial Report for the Year Ended 30 June 2022

- non monetary

Net gain/(loss) on disposal of property, infrastructure, plant and equipment

Notes to the Financial Report For the Year Ended 30 June 2022

Developer contributed infrastructure assets have been brought to account. These are not budgeted for as at the time of preparing the budget these items cannot be confirmed.

This amount will fluctuate depending upon sales of land and buildings. During 2021-2022 Council sold land at LOGIC, Whytes Road and the Sale of Land and Buildings known as Café' Grove and the Willows.

and Services

10 Impairment loss on land, buildings and land held for sale

Contractor expenses are $1.0m and materials and contract payments are $2.1m higher than budget, spread across most operational business units due to increasing costs relating to the increase demand for materials and shortage of contractors after the closures and delays in projects in the first half of the year as a result of continued COVID restrictions. This was offset by a ($0.3m) reduction in consultancy expenses.

Assets capitalised at during 2021-2022 were higher than expected in the budget setting process.

At the time of preparing the budget, fluctuations in land and building values were not anticipated. Two land assets held for sale have been impaired during 20212022.

City

2.1.2 Capital works

Property Land

Notes to the Financial Report For the Year Ended 30 June 2022

Notes to the Financial Report for the Year Ended 30 June 2022

Budget Actual Variance Variance 2022 2022 $'000 $'000 $'000 % Ref

Total land Buildings 8,544 4,029 (4,515) -53% 1

Total buildings 8,544 4,029 (4,515) -53%

Total property 8,544 4,029 (4,515) -53%

Plant and equipment

Plant, machinery and equipment 835 1,080 245 29% 2

Fixtures, fittings and furniture 120 86 (34) -28% 3

Computers and telecommunications 640 441 (199) -31% 4

Library books 87 87 NA 5

Total plant and equipment 1,595 1,694 99 6%

Infrastructure Roads 3,682 3,598 (84) -2%

Bridges 200 597 397 199% 6

Footpaths and cycleways 398 1,116 718 180% 7

Drainage 263 232 (31) -12% 8

Recreational, leisure and community facilities 5,805 5,151 (654) -11% 9

Parks, open space and streetscapes 2,248 237 (2,011) -89% 10

Off street car parks 71 97 26 37% 11

Other infrastructure 334 (334) -100% 12

Total infrastructure 13,001 11,028 (1,974) -15%

Total capital works expenditure 23,140 16,751 (6,390) -28%

Represented by:

New asset expenditure 13,394 6,457 (6,937) -52%

Asset renewal expenditure 9,217 7,297 (1,920) -21%

Asset expansion expenditure 324 14 (310) -96%

Asset upgrade expenditure 205 2,983 2,778 1355%

Total capital works expenditure 23,140 16,751 (6,389) -28%

(i) Explanation of material variations

Variance Ref

Explanation

Building variations are predominantly due to the Depot purchase being delayed until 2022-2023.

Variations in capital expenditure relate to purchases of additional plant and equipment that was required during 2022-2023

Furniture variations are due to availability of items, resulting in a timing delay.

Variations are due to project delays with the Asset Management System project being carried over to 2022-2023 for delivery.

Increase due to additional books and items being purchased for the new Library.

Additional unbudgeted expenditure required for Lawrence Street Bridge, offset by grant funding received. Variance due to dissections in building and recreational assets to recognise footpaths for Library Gallery, Lawrence Street Bridge, Murray River Walking Trail and the Rail Trail.

Some delays in the drainage renewal program due to the lack of availibility of contractors

Wodonga City Council 2021/2022 Financial Report

Notes to the Financial Report for the Year Ended 30 June 2022

Notes to the Financial Report For the Year Ended 30 June 2022

9Recreational, leisure and community facilities

10Parks, open space and streetscapes

11Off street car parks

12Other infrastructure

Variations are due to project delays with various projecst being carried over to 2022-2023 for delivery.

Delays to the completion of the LED street lighting have resulted in the carry over to 2022-2023 for completion.

Slight overspend due to additonal works being carried out during 2022-2023

Variations are due to contractor and equipment availability resulting in delays. Works will be carried over to 2022-2023 for delivery.

- 2022

Wodonga City Council

Notes to the Financial Report 2021/2022 Financial Report

For the Year Ended 30 June 2022

Notes to the Financial Report for the Year Ended 30 June 2022

Note 2.2Analysis of Council results by program

Council delivers its functions and activities through the following programs.

2.2.1 Community Development

Community Development works collectively and collaboratively across the organisation and out into the community to provide opportunities that are premised on the principles of equity, access and social justice that are responsive to community need and aspirations that provides optimal quality of life outcomes for all.

Finance and Systems

Finance & Systems seeks to provide quality financial and general management leadership to Council and the community and to help people in our organisation achieve their goals, to be digitally enabled to support an economically vibrant, sustainable, healthy and safe organisation and community.

Planning and infrastructure

Planning and infrastructure provides timely statutory and strategic responses to city planning, planning and implementing infrastructure and public amenity projects and maintaining the city’s built and natural assets in association with other units within the organisation for the benefit of the community.

City Growth, Engagement and People

City Growth, Engagement and People's directorate's purpose is to engage in collaborative endeavours and innovative practises to facilitate transformational change, contributing positively to the future growth and sustainability of the city and the quality of life experienced in the community.

Wodonga City Council

2021/2022 Financial Report

Notes to the Financial Report

For the Year Ended 30 June 2022 Notes to the Financial Report for the Year Ended 30 June 2022

2.2.2 Summary of income, expenses, assets and capital expenses by program

Income Expenses Surplus/( Deficit)

Grants included in income Total assets

2022 $'000 $'000 $'000 $'000 $'000

Community Development 13,152 11,742 1,410 11,391 105,048

Finance and Systems 58,724 29,499 29,225 6,533 98,880

Planning and Infrastructure 13,994 23,951 (9,958) 4,210 617,441

City Growth, Engagement and People 1,431 5,241 (3,809) 473 6,410 87,301 70,433 16,868 22,607 827,780

Income Expenses Surplus/( Deficit)

Grants included in income Total assets

2021 $'000 $'000 $'000 $'000 $'000

Community Development 16,824 10,887 5,937 15,706 77,133

Finance and Systems 54,834 40,167 14,666 4,805 107,497

Planning and Infrastructure 13,878 19,569 (5,691) 3,342 589,165

City Growth, Engagement and People 1,677 6,040 (4,363) 1,049 9,159 87,213 76,663 10,550 24,903 782,954

Notes to the Financial Report For the Year Ended 30 June 2022

Notes to the Financial Report for the Year Ended 30 June 2022

Note 3 Funding for the delivery of our services 2022 2021 3.1Rates and charges

$'000$'000

Council uses Capital Improved Value as the basis of valuation of all properties within the municipal district. The capital Improved Value of a property is the value of land and all improvements.

The valuation base used to calculate general rates for 2021/22 was $7,625 million (2020/21 $7,205 million).

General rates 41,511 40,150

Waste management charge 6,347 6,018 Service rates and charges - 39

Supplementary rates and rate adjustments 600 515 Interest on rates and charges 40Total rates and charges 48,498 46,722

The date of the latest general revaluation of land for rating purposes within the municipal district was 1 January 2021, and the valuation will be first applied in the rating year commencing 1 July 2021.

Annual rates and charges are recognised as revenues when Council issues annual rates notices. Supplementary rates are recognised when a valuation and reassessment is completed and a supplementary rates notice issued.

3.2 Statutory fees and fines

Infringements and costs 169 93

Court recoveries 5 9

Town planning fees 11 68 Land information certificates 75 48

Permits 353 301 Total statutory fees and fines 613 519

Statutory fees and fines (including parking fees and fines) are recognised as revenue when the service has been provided, the payment is received, or when the penalty has been applied, whichever first occurs.

3.3 User fees

Infrastructure fees 215 261

Child care/children's programs 1,189 1,043

The Cube 261 37 Building maintenance 325 191 Tourism, culture and events 117 108 Community centres 25 19 Contract works 166 161 Waste fees 6 17 Transfer station 886 728 Health 366 408 Property management 134 519 Recreation 153 149 Civic service fees 569 556

Gateway village fees 77 59 Building and town planning service fees 1,143 1,529 Library 13 10

Rates cost recoveries 61 100

Other fees and charges 4 25

Total user fees 5,710 5,920

User fees by timing of revenue recognition

User fees recognised at a point in time 5,710 5,920

Total user fees 5,710 5,920

User fees are recognised as revenue at a point in time, or over time, when (or as) the performance obligation is satisfied. Recognition is based on the underlying contractual terms.

Wodonga City

Notes to the Financial Report for the Year Ended 30 June 2022

Notes to the Financial Report For the Year Ended 30

2022

3.4 Funding from other levels of government

Grants were received in respect of the following :

2021

Summary of grants $'000 $'000

Commonwealth funded grants 11,163 7,074

State funded grants 11,444 17,829

Total grants received 22,607 24,903

(a) Operating Grants

Recurrent - Commonwealth Government Financial Assistance Grants 6,518 4,724

Victoira Grants Commission - local roads funding 1,094 814

Senior Citizens Centre 9 9

Recurrent - State Government

Regional partnerships - The Cube 80 80 Libraries 328 318

School crossing supervisors 175 135

Emergency management 42 158

Environmental health 149 62

Maternal and child health 1,107 444

Children's services 3,541 3,630

Youth services 48 47

Community services 179 174

Healthy communities 23 3

Environmental lands 11 25 Projects and design 75 75 Events Program 115Strategic planning - 88 Parks and gardens 18 18

Total recurrent operating grants 13,512 10,803

Non-recurrent - State Government Economic Development 1,369 3,476 Arts Development - 50

Natural disasters - 45

Operating projects 118 74

Waste management 92 10

Total non-recurrent operating grants 1,579 3,655

Total operating grants 15,091 14,458

(b) Capital Grants

Recurrent - Commonwealth Government Roads to recovery 541 541

Total recurrent - Commonwealth Government capital grants 541 541

Non-recurrent - Commonwealth Government National stronger regions fund CBD - 985 Baranduda Fields 3,000

Total non-recurrent - Commonwealth Government 3,000 985 Non-recurrent - State Government Buildings 946 4,604

Recreational, leisure and community 709 3,812 Roads 542Parks, open spaces and streetscapes 300 140 Bridges 1,233Other small capital projects 245 363

Total non-recurrent - State Government 3,975 8,919

Total non-recurrent capital grants 6,975 9,904

Total capital grants 7,516 10,445

(c) Unspent grants received on condition that they be spent in a specific manner

Operating Balance at start of year 1,018 905

Received during the financial year and remained unspent at balance date 504 841

Received in prior years and spent during the financial year (1,018) (728) Balance at year end 504 1,018

Capital Balance at start of year 62

Received during the financial year and remained unspent at balance date 61

Received in prior years and spent during the financial year (62) Balance at year end 61 -

Wodonga City Council

Notes to the Financial Report for the Year Ended 30 June 2022

(d) Recognition of grant income

Notes to the Financial Report For the Year Ended 30 June 2022

Before recognising funding from government grants as revenue the Council assesses whether there is a contract that is enforceable and has sufficiently specific performance obligations in accordance with AASB 15 Revenue from Contracts with Customers . When both these conditions are satisfied, the Council:

- identifies each performance obligation relating to revenue under the contract/agreement

- determines the transaction price

- recognises a contract liability for its obligations under the agreement

- recognises revenue as it satisfies its performance obligations, at the time or over time when services are rendered.

Where the contract is not enforceable and/or does not have sufficiently specific performance obligations, the Council applies AASB 1058 Income for Not-for-Profit Entities

Grant revenue with sufficiently specific performance obligations is recognised over time as the performance obligations specified in the underlying agreement are met. Where performance obligations are not sufficiently specific, grants are recognised on the earlier of receipt or when an unconditional right to receipt has been established. Grants relating to capital projects are generally recognised progressively as the capital project is completed. The following table provides a summary of the accounting framework under which grants are recognised.

2022 2021

Income recognised under AASB 1058 Income of Not-for-Profit Entities $'000 $'000

General purpose 7,612 5,312

Specific purpose grants to acquire non-financial assets 8,023 11,804

Other specific purpose grants 18 832

Revenue recognised under AASB 15 Revenue from Contracts with Customers

Specific purpose grants 6,954 6,955 22,607 24,903

3.5 Contributions

Monetary 1,471 920

Non-monetary 10,066 7,814

Total contributions 11,537 8,734

Contributions of non monetary assets were received in relation to the following asset classes.

Land 1,467 1,560

Other infrastructure 8,599 6,254 Total non-monetary contributions 10,066 7,814

Monetary and non monetary contributions are recognised as revenue at their fair value when Council obtains control over the contributed asset.

3.6 Net gain/(loss) on disposal of property, infrastructure, plant and equipment

Proceeds of sale 5,523 1,833

Written down value of assets disposed from Property, Infrastructure, Plant and Equipment (Note 6.2) (7,399) (24)

Written down value of assets disposed from Land held for resale and cost of sale (Note 6.1) (1,557)

Written down value of assets disposed from completed assets (46) (1)

Total net gain/(loss) on disposal of property, infrastructure, plant and equipment (1,922) 251

The profit or loss on sale of an asset is determined when control of the asset has passed to the buyer.

3.7 Other income

Interest 258 415 Other Total other income 258 415

Interest is recognised as it is earned.

Other income is measured at the fair value of the consideration received or receivable and is recognised when Council gains control over the right to receive the income.

Wodonga City Council

Financial Report

Notes to the Financial Report for the Year Ended 30 June 2022

Notes to the Financial Report For the Year Ended 30 June 2022

Note 4 The cost of delivering services 2022 2021

4.1 (a) Employee costs $'000 $'000

Wages and salaries 23,344 21,517 WorkCover 1,385 804 Casual Staff 869 868 Superannuation 2,329 2,071 Fringe benefits tax 111 133 Redundancy 31 Other 728 537

Total employee costs 28,766 25,961

(b) Superannuation

Council made contributions to the following funds:

Defined benefit fund

Employer contributions to Local Authorities Superannuation Fund (Vision Super) 66 72 66 72

Employer contributions payable at reporting date.

Accumulation funds

Employer contributions to Local Authorities Superannuation Fund (Vision Super) 963 925

Employer contributions - other funds 1,296 1,066 2,259 1,991

Employer contributions payable at reporting date. 101 98

Refer to note 9.3 for further information relating to Council's superannuation obligations.

4.2 Materials and services

Contract payments (by Service Unit)

Waste management 5,590 4,893 Sustainability 34 34 Information management 1,115 1,044 Recreation 1,446 1,018 Civic services 143 111 Finance 92 87 Tourism 589 241 Works 1,638 1,054 Building and property 550 678 Other contract payments 424 405 Building maintenance 5,897 4,610 General maintenance 1,262 1,100 Utilities 1,433 1,459 Office administration 895 983 Information technology 306 256 Insurance 557 595 Consultants 870 1,439 Other 505 623

Total materials and services 23,345 20,630

4.3 Depreciation

Property 2,532 1,845

Plant and equipment 1,062 1,067 Infrastructure 9,309 7,804

Total depreciation 12,903 10,716

Refer to note 5.8 and 6.2 for a more detailed breakdown of depreciation and amortisation charges and accounting policy.

4.4 Amortisation - Right of use assets

Property 273 351 Vehicles 760 746 IT 286 274

Total Amortisation - Right of use assets 1,319 1,371

Notes to the Financial Report for the Year Ended 30 June 2022

4.5 Bad and doubtful debts

Notes to the Financial Report For the Year Ended 30 June 2022

Other debtors 1

Total bad and doubtful debts 1 6

Movement in provisions for doubtful debts Balance at the beginning of the year 6 9

New provisions recognised during the year 1 6 Amounts already provided for and written off as uncollectible (9) Amounts provided for but recovered during the year Balance at end of year 7 6

Provision for doubtful debt is recognised based on an expected credit loss model. This model considers both historic and forward looking information in determining the level of impairment.

4.6 Borrowing costs

Interest - Borrowings 1,103 1,167

Less capitalised borrowing costs on qualifying assets

Total borrowing costs 1,103 1,167

Borrowing costs are recognised as an expense in the period in which they are incurred, except where they are capitalised as part of a qualifying asset constructed by Council.

4.7 Finance Costs - Leases

Interest - Lease Liabilities 218 229 Total finance costs 218 229

4.8 Other expenses

Auditors' remuneration - VAGO - audit of the financial statements, performance statement and grant acquittals 55 62

Auditors' remuneration - Internal Audit 53 77 Councillors' allowances 277 243

Economic development contributions 25 80 Environmental contributions 41 42 Community contributions 193 195

Memberships 137 139 Total other expenses 781 838

Wodonga City Council

Notes to the Financial Report

Notes to the Financial Report for the Year Ended 30 June 2022

Note 5 Our financial position

For the Year

5.1 Financial assets $'000 $'000

(a) Cash and cash equivalents

Cash on hand 5 4

Cash at bank 596 1,043

At call funds 5,250 8,920

Total cash and cash equivalents 5,852 9,967

(b) Other financial assets

Term deposits - current 45,000 30,100

Total other financial assets 45,000 30,100

Total financial assets 50,852 40,067

Councils cash and cash equivalents are subject to external restrictions that limit amounts available for discretionary use. These include:

- Wodonga Retained Environmental Network (WREN) (Note 5.5) 51 333

- Trust funds and deposits (Note 5.3) 1,414 1,039

Total restricted funds 1,465 1,372

Total unrestricted cash and cash equivalents 4,386 8,595

Intended allocations

Although not externally restricted the following amounts have been allocated for specific future purposes by Council:

- unexpended grant funds for specific future purposes (Note 3.4c) 565 1,018

- cash held to fund carried forward capital works1 19,372 13,969

- provision for defined benefits superannuation fund shortfall / call 1 2,000 2,000

Total funds subject to intended allocations 21,937 16,987

1 Funds set aside for intended allocations are held in both cash and other financial assets.

Cash and cash equivalents include cash on hand and deposits at call net of outstanding bank overdrafts.

Other financial assets are valued at fair value, at balance date. Term deposits are measured at original cost. Any unrealised gains and losses on holdings at balance date are recognised as either a revenue or expense.

Other financial assets include term deposits and those with original maturity dates of 12 months or less are classified as current, whilst term deposits with maturity dates greater than 12 months are classified as non-current.

2021

(c) Trade and other receivables $'000$'000

Current Statutory receivables

Rates debtors 311 403 Net GST receivable 54 632

Non statutory receivables

Other debtors 1,676 408

Provision for doubtful debts - other debtors (7) (6)

Total current trade and other receivables 2,034 1,437

Short term receivables are carried at invoice amount. A provision for doubtful debts is recognised when there is objective evidence that an impairment has occurred. Long term receivables are carried at amortised cost using the effective interest rate method.

(d) Ageing of Receivables

The ageing of the Council's trade and other receivables (excluding statutory receivables) that are not impaired was:

Current (not yet due) 297 347 Past due by up to 30 days 132 41

Past due between 31 and 180 days 1,247 20 Past due between 181 and 365 days

Past due by more than 1 year

Total trade and other receivables 1,676 408

Notes to the Financial Report for the Year Ended 30 June 2022

5.2 Non-financial assets

(a) Inventories

Notes to the Financial Report For the Year Ended 30 June 2022

2021

Inventories held for distribution 71 62

Total inventories 71 62

Inventories held for distribution are measured at cost, adjusted when applicable for any loss of service potential. All other inventories, including land held for sale, are measured at the lower of cost and net realisable value. Where inventories are acquired for no cost or nominal consideration, they are measured at current replacement cost at the date of acquisition.

(b) Other assets

Prepayments 1,124 579

Accrued income 143 68 Total other assets 1,267 647

2021

5.3 Payables, trust funds and deposits and unearned income/revenue $'000 $'000 (a) Trade and other payables

Non-statutory payables

Trade payables 2,212 2,884

Accrued expenses 808 231

Employee costs 347 246

Income received in advance 133 104

Accrued interest 75 63

Total trade and other payables 3,575 3,528

(b) Trust funds and deposits

Refundable deposits 1,389 1,003 Fire services levy 25 36

Retention amounts

Other refundable deposits

Total trust funds and deposits 1,414 1,039

(c) Unearned income/revenue

Grants received in advance - operating 504 1,018 Grants received in advance - capital 61 Other

Total unearned income/revenue 565 1,018

Unearned income/revenue represents contract liabilities and reflect consideration received in advance from customers in respect of various operating and capital grants which are directly . Unearned income/revenue are derecognised and recorded as revenue when promised goods and services are transferred to the customer. Refer to Note 3.

Amounts received as deposits and retention amounts controlled by Council are recognised as trust funds until they are returned, transferred in accordance with the purpose of the receipt, or forfeited. Trust funds that are forfeited, resulting in council gaining control of the funds, are to be recognised as revenue at the time of forfeit.

Purpose and nature of items

Refundable deposits - Deposits are taken by Council as a form of surety in a number of circumstances, including in relation to building works, tender deposits, contract deposits and the use of civic facilities.

Fire Service Levy - Council is the collection agent for fire services levy on behalf of the State Government. Council remits amounts received on a quarterly basis. Amounts disclosed here will be remitted to the state government in line with that process.

Retention Amounts - Council has a contractual right to retain certain amounts until a contractor has met certain requirements or a related warrant or defect period has elapsed. Subject to the satisfactory completion of the contractual obligations, or the elapsing of time, these amounts will be paid to the relevant contractor in line with Council's contractual obligations.

Wodonga City Council

Financial Report

Notes to the Financial Report For the Year Ended 30 June 2022

Notes to the Financial Report for the Year Ended 30 June 2022

5.4 Interest-bearing liabilities 2022 2021 $'000 $'000

Current Other Borrowings - secured 2,166 2,055

Credit card facility - unsecured 98 109 2,264 2,164

Non-current Other Borrowings - secured 12,343 14,509 12,343 14,509 Total 14,607 16,673

Borrowings are secured by a general charge.

(a) The maturity profile for Council's borrowings is:

Not later than one year 2,264 2,165

Later than one year and not later than five years 5,444 6,136 Later than five years 6,898 8,372 14,607 16,673

Borrowings are initially measured at fair value, being the cost of the interest bearing liabilities, net of transaction costs. The measurement basis subsequent to initial recognition depends on whether the Council has categorised its interest-bearing liabilities as either financial liabilities designated at fair value through the profit and loss, or financial liabilities at amortised cost. Any difference between the initial recognised amount and the redemption value is recognised in net result over the period of the borrowing using the effective interest method.

The classification depends on the nature and purpose of the interest bearing liabilities. The Council determines the classification of its interest bearing liabilities at initial recognition.

5.5 Provisions

Employee Landfill restoration Other Total 2022 $ '000 $ '000 $ '000 $ '000

Balance at beginning of the financial year 5,782 1,079 766 7,627

Additional provisions 2,173 185 2,358

Amounts used (1,847) (100) (229) (2,176)

Change in the discounted amount arising because of time and the effect of any change in the discount rate 259 259

Balance at the end of the financial year 6,108 1,238 722 8,069

2021

Balance at beginning of the financial year 5,610 1,129 974 7,713

Additional provisions 1,912 1,912

Amounts used (1,740) (100) (208) (2,048)

Change in the discounted amount arising because of time and the effect of any change in the discount rate 50 - 50

Balance at the end of the financial year 5,782 1,079 766 7,627

Notes to the Financial Report for the Year Ended 30 June 2022

Notes to the Financial Report For the Year Ended 30 June 2022

(a) Employee provisions $'000 $'000

Current provisions expected to be wholly settled within 12 months

Time in Lieu 104 86

Annual leave 1,492 1,488 Long service leave 535 566 2,131 2,140

Current provisions expected to be wholly settled after 12 months

Annual leave 274 238 Long service leave 3,033 2,766 3,307 3,004

Total current employee provisions 5,438 5,144

Non-current Long service leave 670 638 Total non-current employee provisions 670 638

Aggregate carrying amount of employee provisions:

Current 5,438 5,144 Non-current 670 638 6,108 5,782

Total aggregate carrying amount of employee provisions

The calculation of employee costs and benefits includes all relevant on-costs and are calculated as follows at reporting date.

Annual leave

A liability for annual leave is recognised in the provision for employee benefits as a current liability because the Council does not have an unconditional right to defer settlement of the liability. Liabilities for annual leave are measured at: - nominal value if the Council expects to wholly settle the liability within 12 months - present value if the Council does not expect to wholly settle within 12 months.

Liabilities that are not expected to be wholly settled within 12 months of the reporting date are recognised in the provision for employee benefits as current liabilities, measured at the present value of the amounts expected to be paid when the liabilities are settled using the remuneration rate expected to apply at the time of settlement.

Long service leave

Liability for long service leave (LSL) is recognised in the provision for employee benefits. Unconditional LSL is disclosed as a current liability as the Council does not have an unconditional right to defer settlement. Unconditional LSL is measured at nominal value if expected to be settled within 12 months or at present value if not expected to be settled within 12 months. Conditional LSL that has been accrued, where an employee is yet to reach a qualifying term of employment, is disclosed as a non-current liability and measured at present value.

Key assumptions: - inflation rate 3.85% 2.95% - discount rate 3.69% 1.49% 2022 2021

(b) Landfill restoration $'000$'000 Current 100 100 Non-current 1,138 979 1,238 1,079

Council is obligated to restore the closed Beechworth Road and Sheathers Road landfill sites to a particular standard. The provision for landfill restoration has been calculated based on the present value of the expected cost of works to be undertaken. The expected cost of works has been estimated based on current understanding of work required to reinstate the site to a suitable standard. Accordingly, the estimation of the provision required is dependent on the accuracy of the forecast timing of the work, work required and related costs.

Key assumptions: - discount rate 6.29% 6.23% - index rate 4.25% 1.00% 2022 2021 $'000$'000

(c) Wodonga Retained Environment Network (WREN)

Current 289 292 Non-current 433 474 722 766

Under agreement, the Council is obliged to protect and enhance in perpetuity the biological values of the Wodonga Retained Environment Network area, 'including the protection and enhancement of native plants and animals with particular emphasis on threatened species and their habitats. This provision 'is not discounted as it relates to a set amount of funding available for the purpose at Council's discretion. Refer to Noted 5.1(b) for funds set aside for 'WREN of $0.051 million (2021 $0.333 million).

Total provisions

Current 5,828 5,536

Non-current 2,241 2,091 8,069 7,627

City Council

Notes to the Financial Report for the Year Ended 30 June 2022

5.6Financing arrangements

Notes to the Financial Report For the Year Ended 30 June 2022

20222021

The Council has the following funding arrangements in place as at 30 June. $'000$'000

Bank overdraft 200 200

Credit card facilities 381 390

Other facilities 14,509 16,565 Total facilities 15,090 17,155

Used facilities 14,607 16,674 Unused facilities 483 481

5.7 Commitments

The Council has entered into the following commitments. Commitments are not recognised in the Balance Sheet. Commitments are disclosed at their nominal value and presented inclusive of the GST payable.

(a) Commitments for expenditure

2022

Not later than 1 year

Later than 1 year and not later than 2 years

Later than 2 years and not later than 5 years Later than 5 yearsTotal $'000 $'000 $'000 $'000 $'000 Operating Recycling/Garbage collection 2,958 2,437 2,413 7,808

Open space management 2,104 278 10 2,392 Leasing 326 326 414 1,066 Energy Procurement 1,000 1,000 3,000 3,500 8,500 Insurance 621 621

Other contracted amounts 3,960 1,483 918 54 6,415

Cleaning contracts for council buildings 722 665 886 2,273

Total 11,691 6,189 7,641 3,554 29,075

Capital Buildings 12,723 74 61 12,858

Open Soace 3,897 3,897 Roads 206 1 207 Drainage 3,117 3,117 Plant 712 712

Total 19,943 75 61 20,079

2021

Not later than 1 year

Later than 1 year and not later than 2 years

Later than 2 years and not later than 5 years Later than 5 yearsTotal $'000 $'000 $'000 $'000 $'000 Operating

Recycling/Garbage collection 2,652 2,601 4,850 10,103

Open space management 2,203 1,260 10 3,473 Leasing 943 326 740 2,009

Other contracted amounts 4,473 1,151 726 77 6,427 Cleaning contracts for council buildings 670 57 727 Total 10,941 5,395 6,326 77 22,739

Capital Buildings 650 650 Roads 177 177 Open Space 334 334 Plant 610 610 Total 1,771 1,771

Wodonga

Notes to the Financial Report for the Year Ended 30 June 2022

Notes to the Financial Report For the Year Ended

June

At inception of a contract, all entities would assess whether a contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. To identify whether a contract conveys the right to control the use of an identified asset, it is necessary to assess whether:

- The contract involves the use of an identified asset;

- The customer has the right to obtain substantially all of the economic benefits from use of the asset throughout the period of use; and

- The customer has the right to direct the use of the asset.

This policy is applied to contracts entered into, or changed, on or after 1 July 2019.

As a lessee, Council recognises a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially measured at cost which comprises the initial amount of the lease liability adjusted for:

· any lease payments made at or before the commencement date less any lease incentives received; plus

· any initial direct costs incurred; and

· an estimate of costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it is located.

The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term. The estimated useful lives of right-of-use assets are determined on the same basis as those of property, plant and equipment. In addition, the right-of-use asset is periodically reduced by impairment losses, if any, and adjusted for certain measurements of the lease liability.

The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, an appropriate incremental borrowing rate. Generally, Council uses an appropriate incremental borrowing rate as the discount rate.

Lease payments included in the measurement of the lease liability comprise the following:

· Fixed payments

· Variable lease payments that depend on an index or a rate, initially measured using the index or rate as at the commencement date;

· Amounts expected to be payable under a residual value guarantee; and

· The exercise price under a purchase option that Council is reasonably certain to exercise, lease payments in an optional renewal period if Council is reasonably certain to exercise an extension option, and penalties for early termination of a lease unless Council is reasonably certain not to terminate early.

Whentheleaseliabilityisremeasuredinthisway,acorrespondingadjustmentismadetothecarryingamountoftheright-of-useasset,orisrecordedin profit or loss if the carrying amount of the right-of-use asset has been reduced to zero.

Councilhaselectedtoapplythetemporaryoptionavailableunder AASB16Leases whichallowsnot-for-profitentitiestonotmeasureright-of-useassets at initial recognition at fair value in respect of leases that have significantly below-market terms.

Council currently has peppercorn leases in relation to parcels of land which Council has utilised as part of the Junction Square precinct upgrade.

Council has been given the right to use these assets by Development Victoria and Central Place Pty Ltd for the betterment of the central business area. At 30 June 2022 Council was not required to value these right-of-use assets as fair value.

Right-of-Use Assets

Property Vehicles Other, etc. Total $'000 $'000 $'000 $'000 Balance at 1 July 2021 4,109 2,145 336 6,590

Adjustments - 5 - 5

Additions - 486 268 754

Amortisation charge (273) (762) (286) (1,320) Balance at 30 June 2022 3,836 1,874 319 6,029

Maturity analysis - contractual undiscounted cash flows

Lease Liabilities 2022 2021 $'000$'000 Less than one year 1,247 1,326 One to five years 2,629 3,221 More than five years 3,720 3,720 7,596 8,267

Total undiscounted lease liabilities as at 30 June: Lease liabilities included in the Balance Sheet at 30 June:

Current 1,055 1,118 Non-current 5,134 5,565

Total lease liabilities 6,189 6,683 Short-term and low value leases 20222021

Council has elected not to recognise right-of-use assets and lease liabilities for short-term leases of machinery that have a lease term of 12 months or less andleasesoflow-valueassets(individualassetsworthlessthanexisitingcapitalisationthresholdsforalikeassetuptoamaximumofAUD$10,000), including IT equipment. Council recognises the lease payments associated with these leases as an expense on a straight-line basis over the lease term.

Expenses relating to: $'000 $'000 Short-term leases - 14 Leases of low value assets -- 14 - -

Total

Variable lease payments (not included in measurement of lease liabilities) Page 26

Notes to the Financial Report For the Year Ended 30 June 2022

Notes to the Financial Report for the Year Ended 30 June 2022

Note 6 Assets we manage 2022 2021

6.1 Non current assets classified as held for sale $'000 $'000 Sites

CBD West - Elgin Bvd and Stanley St 3,550 3,550

Kiewa Valley Highway / McGeochs Rd Bandiana 1,725 1,725

Logic - Welladsens Rd 3,123

Logic - Roche Dr 1,942

Total non current assets classified as held for sale 10,340 5,275

Status at 30 June 2022

Settlement is highly probable in 2022/23

Settlement is highly probable in 2022/23

Settlement is highly probable in 2022/23

Settlement is highly probable in 2022/23

Non-current assets classified as held for sale (including disposal groups) are measured at the lower of its carrying amount and fair value less costs of disposal, and are not subject to depreciation. Non-current assets, disposal groups and related liabilities and assets are treated as current and classified as held for sale if their carrying amount will be recovered through a sale transaction rather than through continuing use. This condition is regarded as met only when the sale is highly probable and the asset's sale (or disposal group sale) is expected to be completed within 12 months from the date of classification.

Where assets classified as held for resale no longer meet the criteria for classification as being held for sale, the asset shall cease to be classified as held for sale and will be reclassified at the lower of its carrying amount before the asset was classiedied as held for sale or its recoverable amount at the date of hte subsequent decision not to sell.

Reconciliation of Land Held for Sale

Cost Impairment Revaluation Value at 30 June 2022

$'000 $'000 $'000 $'000

Land Held for Sale at 30 June 2021 5,275 5,275

Land reclassified/revalued to land held for sale during the year Logic - Welladsens Rd 3,861 738 3,123 Logic - Roche Dr 3,200 1,258 1,942

Total Land reclassified/revalued to land held for sale during the year 7,061 1,996 5,065

Land sold / disposed of during the year

Total non current assets classified as held for sale 12,336 1,996 10,340 2022

Reconciliation of Impairment to Income Statement $'000 Impairment above 1,996

Additional impairment on other category of land as per Note 6.2 Impairment disclosed in Income Statement 1,996

Property, infrastructure, plant and equipment

Summary of property, infrastructure, plant and equipment

Transfers

Transfers to Held for Sale

Carrying Amount 30 June 2022 $'000$'000$'000$'000$'000$'000$'000$'000$'000$'000

Carrying Amount 30 June 2021AdditionsContributionsRevaluationDepreciation Disposal/Write- offImpairment

13,702

(5,065)

(1,996)

(6,440)

(2,532)

30,109

1,467

1,966

349,794

Property

224

(251)

(1,062)

1,233

381,004 Plant and equipment

4,002

4,622

(708)

(9,309)

8,599

5,493

4,145 Infrastructure

353,934

(18,548)

757,187

(1,249)

(5,065)

(1,996)

(8,648)

(12,903)

30,109

10,066

8,059

362,632 Work in progress

16,751

21,144

9,406 728,874

Transfers

Write-off

Additions

Closing WIP $'000$'000$'000$'000$'000

Opening WIP

Summary of Work in Progress

(13,702)

(501)

2,063

14,672

Property

(224)

6,135

(4,622)

9,406

(18,548)

(139)

461

2,533 Plant and equipment

(610)

(1,249)

5,535

640

8,059

5,832

739 Infrastructure

21,144

to the Financial Report for the

(1,904)

(1,310)

26,211

126,731

June

to the Financial Report For the Year Ended

Notes to the Financial Report for the Year Ended

At

value

Accumulated

Movements in

in

(228)

54,848

(9,894)

(38,390)

16,317

(23,029)

Impairment

Movements in accumulated

Accumulated depreciation of

Impairment losses recognised in operating result

(4,731)

22,243

298,696

(8,556)

(86,229)

13,687

212,467

At fair value 30 June 2022

Accumulated depreciation at 30 June 2022

Carrying amount

Notes to the Financial Report for the Year Ended 30 June 2022

Acquisition

Notes to the Financial Report For the Year Ended 30 June 2022

The purchase method of accounting is used for all acquisitions of assets, being the fair value of assets provided as consideration at the date of Where assets are constructed by Council, cost includes all materials used in construction, direct labour, borrowing costs incurred during construction, and an appropriate share of directly attributable variable and fixed overheads.

In accordance with Council's policy, the threshold limits have applied when recognising assets within an applicable asset class and unless otherwise stated are consistent with the prior year.

Depreciation Period Threshold Limit

Asset recognition thresholds and depreciation periods $'000

Land & land improvements land - 10 land improvements - 10 Buildings buildings 35 - 80 years 10 building and leasehold improvements 35 - 80 years 10 Plant and Equipment plant, machinery and equipment 5 - 10 years 4 fixtures, fittings and furniture 5 - 10 years 4 computers and telecommunications 3 years 4 library books 3 - 8 years 1 Infrastructure roads - pavements, substructure, formation and earthworks 15 - 80 years 10 roads - kerb, channel and minor culverts and other 80 years 10 bridges - deck and substructure 50 - 100 years 10 bridges - others 50 - 100 years 10 footpaths and cycleways 60 years 6 drainage 100 years 6 recreational, leisure and community facilities 25 - 70 years 10 parks, open space and streetscapes 25 years 10 off street car parks 15 - 80 years 10

Land under roads Council recognises land under roads it controls at fair value.

Depreciation and amortisation

Buildings, land improvements, plant and equipment, infrastructure, and other assets having limited useful lives are systematically depreciated over their useful lives to the Council in a manner which reflects consumption of the service potential embodied in those assets. Estimates of remaining useful lives and residual values are made on a regular basis with major asset classes reassessed annually. Depreciation rates and methods are reviewed annually.

Where assets have separate identifiable components that are subject to regular replacement, these components are assigned distinct useful lives and residual values and a separate depreciation rate is determined for each component. Road earthworks are not depreciated on the basis that they are assessed as not having a limited useful life. Straight line depreciation is charged based on the residual useful life as determined each year.

Depreciation periods used are listed above and are consistent with the prior year unless otherwise stated.

Repairs and maintenance

Where the repair relates to the replacement of a component of an asset and the cost exceeds the capitalisation threshold the cost is capitalised and depreciated. The carrying value of the replaced asset is expensed.

Leasehold improvements

Leasehold improvements are recognised at cost and are amortised over the unexpired period of the lease or the estimated useful life of the improvement, whichever is the shorter. At balance date, leasehold improvements are amortised over a 10 to 50 year period.

Wodonga City Council

Financial

Notes to the Financial Report for the Year Ended 30 June 2022

Valuation of land and buildings

Notes to the Financial Report For the Year Ended 30 June 2022

Valuation of land and buildings were undertaken by a qualified independent valuer [include name and valuer registration no.] The valuation of land and buildings is at fair value, being market value based on highest and best use permitted by relevant land planning provisions. Where land use is restricted through existing planning provisions the valuation is reduced to reflect this limitation. This adjustment is an unobservable input in the valuation. The adjustment has no impact on the comprehensive income statement.

Specialised land is valued at fair value using site values adjusted for englobo (undeveloped and/or unserviced) characteristics, access rights and private interests of other parties and entitlements of infrastructure assets and services. This adjustment is an unobservable input in the valuation. The adjustment has no impact on the comprehensive income statement.

Any significant movements in the unobservable inputs for land and land under roads will have a significant impact on the fair value of these assets. The date of the current valuation is detailed in the following table. An indexed based revaluation was conducted in the current year, this valuation was based on indexation values determined by the Valuer General, taking into account previous independent land and building valuations conducted in the prior year, a full revaluation of these assets will be conducted in 2022/23.

Details of the Council’s land and buildings and information about the fair value hierarchy as at 30 June 2022 are as follows:

Level 1 Level 2 Level 3 Date of Valuation

Land - 43,960 - Jun-21

Specialised land - - 104,849 Jun-21

Land under roads - - 155,891 Jun-21

Buildings - - 83,895 Jun-21

Leasehold improvements - - 28 Jun-21

Total - 43,960 344,663

Valuation of infrastructure

Valuation of infrastructure assets has been determined in accordance with a valuation undertaken by Tim Clarke, Team Leader Strategic Assets. The date of the current valuation is detailed in the following table.

The valuation is at fair value based on current replacement cost less accumulated depreciation as at the date of valuation.

Details of the Council’s infrastructure and information about the fair value hierarchy as at 30 June 2022 are as follows:

Level 1Level 2Level 3Date of Valuation

Roads - - 212,467 Jun-19

Bridges - - 13,687 Jun-19

Footpaths and cycleways - - 31,819 Jun-19

Drainage - - 88,341 Jun-20

Parks, open space and streetscapes - - 16,317 Jun-21

Total - - 362,632

Notes to the Financial Report for the Year Ended 30 June 2022

Description of significant unobservable inputs into level 3 valuations

Specialised land and land under roads is valued using a market based direct comparison technique. Significant unobservable inputs include the extent and impact of restriction of use and the market cost of land per square metre. The extent and impact of restrictions on use varies and results in a reduction to surrounding land values between 85% and 95%. The market value of land varies significantly depending on the location of the land and the current market conditions. Currently land values range between $1 and $183 per square metre.

Specialised buildings are valued using a current replacement cost technique. Significant unobservable inputs include the current replacement cost and remaining useful lives of buildings. Current replacement costs are calculated on a square metre basis and ranges from $40 to $5,052 per square metre. The remaining useful lives of buildings are determined on the basis of the current condition of buildings and vary from 5 years to 72 years. Replacement cost is sensitive to changes in market conditions, with any increase or decrease in cost flowing through to the valuation. Useful lives of buildings are sensitive to changes in expectations or requirements that could either shorten or extend the useful lives of buildings.

Infrastructure assets are valued based on the current replacement cost. Significant unobservable inputs include the current replacement cost and remaining useful lives of infrastructure. The remaining useful lives of infrastructure assets are determined on the basis of the current condition of the asset and vary from 1 year to 100 years. Replacement cost is sensitive to changes in market conditions, with any increase or decrease in cost flowing through to the valuation. Useful lives of infrastructure are sensitive to changes in use, expectations or requirements that could either shorten or extend the useful lives of infrastructure assets.

Notes to the Financial Report For the Year Ended 30 June 2022 2022 2021

Reconciliation of specialised land $'000$'000

Land under roads 155,891 134,473 Parks and reserves 104,849 95,910 Total specialised land 260,740 230,383

Wodonga City

Notes to the Financial Report

For the Year Ended 30 June 2022

Notes to the Financial Report for the Year Ended 30 June 2022

Note 7 People and relationships 7.1 Council and key management remuneration

(a) Related Parties Entity Status

Wodonga City Council is a single entity.

(b) Key Management Personnel

Key management personnel (KMP) are those people with the authority and responsibility for planning, directing and controlling the activities of Wodonga City Council. The Councillors, Chief Executive Officer and Executive Directors are deemed KMP.

Councillors

Councillor Kevin Poulton (Mayor November 2020 - present)

Councillor Kat Bennett (October 2016 - April 2022)

Councillor Libby Hall (October 2016 - present)

Councillor Ron Mildren (October 2016 - present)

Councillor Olga Quilty (November 2020 - present)

Councillor Graeme Simpfendorfer (November 2020 - present)

Councillor John Watson (October 2016 - present)

Councillor Danny Lowe (May 2022 - present)

Chief Executive Officer

Deputy Chief Executive Officer/Director - City Growth, Engagement and People Director - Finance and Systems Director - Planning and Infrastructure Director - Community Development 2022 2021 No. No.

Total Number of Councillors 8 10

Total of Chief Executive Officer and other Key Management Personnel 5 5

Total Number of Key Management Personnel 13 15 (c) Remuneration of Key Management Personnel 2022 2021 $ $

Total remuneration of key management personnel was as follows:

Short-term benefits 1,032 1,109 Long-term benefits 25 27 Post employment benefits 98 98

Termination benefits Total 1,155 1,234

The numbers of key management personnel whose total remuneration from Council and any related entities, fall within the following bands:

Details of KMP at any time during the year are: $0 - $9,999 $90,000 - $99,999

$10,000 - $19,999 $20,000 - $29,999 $50,000 - $59,999 $190,000 - $199,999 $210,000 - $219,999

$30,000 - $39,999 $200,000 - $209,999 $220,000 - $229,999

$230,000 - $239,999

$240,000 - $249,999

$280,000 - $289,999

$340,000 - $349,999

(d) Senior Officer Remuneration

A Senior Officer is an officer of Council, other than Key Management Personnel, who: a) has management responsibilities and reports directly to the Chief Executive; or

No. No.

The number of Senior Officers are shown below in their relevant income bands:

Income Range:

b) whose total annual remuneration exceeds $151,000 $151,000 - $159,999 $160,000 - $169,999 $170,000 - $179,999

Total Remuneration for the reporting year for Senior Officers included above, amounted to: Page 35

Wodonga City Council

Report

Related party disclosure

(a) Transactions with related parties

Notes to the Financial Report For the Year Ended 30 June 2022

Notes to the Financial Report for the Year Ended 30 June 2022

During the period Wodonga City Council did not enter into transactions with related parties.

(b) Outstanding balances with related parties

Wodonga City Council did not have any outstanding balances with related parties

(c) Loans to/from related parties

Wodonga City Council does not make loans to or receive loans from related parties. No guarantees have been provided.

(d) Commitments to/from related parties

Wodonga City Council has no outstanding commitments to or from related parties.

Wodonga City Council

Notes to the Financial Report

Notes to the Financial Report for the Year Ended 30 June 2022

Note 8 Managing uncertainties

8.1 Contingent assets and liabilities

(a) Contingent assets

Developer contributions to be received in respect to estates currently under development remain unquantifiable at balance date.

Contingent assets and contingent liabilities are not recognised in the Balance Sheet, but are disclosed and if quantifiable, are measured at nominal value. Contingent assets and liabilities are presented inclusive of GST receivable or payable, respectively.

(b) Contingent liabilities Superannuation

Council has obligations under a defined benefit superannuation scheme that may result in the need to make additional contributions to the scheme, matters relating to this potential obligation are outlined below. As a result of the volatility in financial markets the likelihood of making such contributions in future periods exists.

Future superannuation contributions

In addition to the disclosed contributions, Wodonga City Council has not been required to pay any unfunded liability payments to Vision Super (20202021 nil). There were no contributions outstanding and no loans issued from or to the above schemes as at 30 June 2022. The expected contributions to be paid to the Defined Benefit category of Vision Super for the year ending 30 June 2023 are $154,543.

Insurance claims

Council to include details of any major insurance claims that could have a material impact on future operations.

Legal matters

Council is presently involved in several legal matters which are being conducted through Council's solicitors. These involve public liability claims for personal injury and are covered under Council's public liability insurance.

Liability Mutual Insurance

Council is a participant of the MAV Liability Mutual Insurance (LMI) Scheme. The LMI scheme provides public liability and professional indemnity insurance cover. The LMI scheme states that each participant will remain liable to make further contributions to the scheme in respect of any insurance year in which it was a participant to the extent of its participant’s share of any shortfall in the provision set aside in respect of that insurance year, and such liability will continue whether or not the participant remains a participant in future insurance years.

MAV Workcare

Council was a participant of the MAV WorkCare Scheme. The MAV WorkCare Scheme provided workers compensation insurance. MAV WorkCare commenced business on 1 November 2017 and the last day the Scheme operated as a self-insurer was 30 June 2021. In accordance with the Workplace Injury Rehabilitation and Compensation Act 2013 , there is a six year liability period following the cessation of the Scheme (to 30 June 2027). During the liability period, adjustment payments may be required (or received). The determination of any adjustment payments is dependent upon revised actuarial assessments of the Scheme's tail claims liabilities as undertaken by Work Safe Victoria. If required, adjustments will occur at the 3-year and 6-year points during the liability period, and will affect participating members.

(c) Guarantees for loans to other entities

Wodonga City Council does not have any guarantees for loans to other entities.

Notes to the Financial Report

Notes to the Financial Report for the Year Ended 30 June 2022

Change in accounting standards

Certain new Australian Accounting Standards and interpretations have been published that are not mandatory for the 30 June 2022 reporting period. Council assesses the impact of these new standards. As at 30 June 2022 there were no new accounting standards or interpretations issued by the AASB which are applicable for the year ending 30 June 2023 that are expected to impact Council.

8.3 Financial instruments

(a) Objectives and policies

The Council's principal financial instruments comprise cash assets, term deposits, receivables (excluding statutory receivables), payables (excluding statutory payables) and bank borrowings. Details of the significant accounting policies and methods adopted, including the criteria for recognition, the basis of measurement and the basis on which income and expenses are recognised, in respect of each class of financial asset, financial liability and equity instrument is disclosed in the notes of the financial statements. Risk management is carried out by senior management under policies approved by the Council. These policies include identification and analysis of the risk exposure to Council and appropriate procedures, controls and risk minimisation.

(b) Market risk

Market risk is the risk that the fair value or future cash flows of council financial instruments will fluctuate because of changes in market prices. The Council's exposure to market risk is primarily through interest rate risk with only insignificant exposure to other price risks and no exposure to foreign currency risk.

Interest rate risk

Interest rate risk refers to the risk that the value of a financial instrument or cash flows associated with the instrument will fluctuate due to changes in market interest rates. Council's interest rate liability risk arises primarily from long term loans and borrowings at fixed rates which exposes council to fair value interest rate risk / Council does not hold any interest bearing financial instruments that are measured at fair value, and therefore has no exposure to fair value interest rate risk. Cash flow interest rate risk is the risk that the future cash flows of a financial instrument will fluctuate because of changes in market interest rates. Council has minimal exposure to cash flow interest rate risk through its cash and deposits that are at floating rates.

Investment of surplus funds is made with approved financial institutions under the Local Government Act 2020 . Council manages interest rate risk by adopting an investment policy that ensures:

- diversification of investment product; - monitoring of return on investment; and - benchmarking of returns and comparison with budget.

There has been no significant change in the Council's exposure, or its objectives, policies and processes for managing interest rate risk or the methods used to measure this risk from the previous reporting period.

Interest rate movements have not been sufficiently significant during the year to have an impact on the Council's year end result.

Wodonga City Council

Notes to the Financial Report

Notes to the Financial Report for the Year Ended 30 June 2022

(c) Credit risk

the Year Ended

Credit risk is the risk that a contracting entity will not complete its obligations under a financial instrument and cause Council to make a financial loss. Council have exposure to credit risk on some financial assets included in the balance sheet. Particularly significant areas of credit risk exist in relation to outstanding fees and fines as well as loans and receivables from sporting clubs and associations. To help manage this risk:

- council have a policy for establishing credit limits for the entities council deal with; - council may require collateral where appropriate; and

- council only invest surplus funds with financial institutions which have a recognised credit rating specified in council's investment policy.

Receivables consist of a large number of customers, spread across the ratepayer, business and government sectors. Credit risk associated with the council's financial assets is minimal because the main debtor is secured by a charge over the rateable property.

There are no material financial assets which are individually determined to be impaired.

Council may also be subject to credit risk for transactions which are not included in the balance sheet, such as when council provide a guarantee for another party. Details of our contingent liabilities are disclosed in Note 8.1(b).

The maximum exposure to credit risk at the reporting date to recognised financial assets is the carrying amount, net of any provisions for impairment of those assets, as disclosed in the balance sheet and notes to the financial statements. Council does not hold any collateral.

(d) Liquidity risk

Liquidity risk includes the risk that, as a result of council's operational liquidity requirements it will not have sufficient funds to settle a transaction when required or will be forced to sell a financial asset at below value or may be unable to settle or recover a financial asset.

To help reduce these risks Council:

- have a liquidity policy which targets a minimum and average level of cash and cash equivalents to be maintained;

- have readily accessible standby facilities and other funding arrangements in place; - have a liquidity portfolio structure that requires surplus funds to be invested within various bands of liquid instruments;

- monitor budget to actual performance on a regular basis; and - set limits on borrowings relating to the percentage of loans to rate revenue and percentage of loan principal repayments to rate revenue.

The Council's maximum exposure to liquidity risk is the carrying amounts of financial liabilities as disclosed on the face of the balance sheet and the amounts related to financial guarantees disclosed in Note 8.1(c), and is deemed insignificant based on prior periods' data and current assessment of risk.

There has been no significant change in Council's exposure, or its objectives, policies and processes for managing liquidity risk or the methods used to measure this risk from the previous reporting period.

With the exception of borrowings, all financial liabilities are expected to be settled within normal terms of trade. Details of the maturity profile for borrowings are disclosed at Note 5.4.

Unless otherwise stated, the carrying amounts of financial instruments reflect their fair value.

(e) Sensitivity disclosure analysis

Taking into account past performance, future expectations, economic forecasts, and management's knowledge and experience of the financial markets, Council believes the following movements are 'reasonably possible' over the next 12 months:

- A parallel shift of + 2.0% and -0.25% in market interest rates (AUD) from year-end rates of 0.85%. These movements will not have a material impact on the valuation of Council's financial assets and liabilities, nor will they have a material impact on the results of Council's operations.

Notes to the Financial Report

Notes to the Financial Report for the Year Ended 30 June 2022

8.4 Fair value measurement

Fair value hierarchy

Council's financial assets and liabilities are not valued in accordance with the fair value hierarchy , Council's financial assets and liabilities are measured at amortised cost.

Council measures certain assets and liabilities at fair value where required or permitted by Australian Accounting Standards. AASB 13 Fair value measurement, aims to improve consistency and reduce complexity by providing a definition of fair value and a single source of fair value measurement and disclosure requirements for use across Australian Accounting Standards.

All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorised within a fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole:

Level 1 — Quoted (unadjusted) market prices in active markets for identical assets or liabilities Level 2 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable; and Level 3 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable.

For the purpose of fair value disclosures, Council has determined classes of assets and liabilities on the basis of the nature, characteristics and risks of the asset or liability and the level of the fair value hierarchy as explained above.

In addition, Council determines whether transfers have occurred between levels in the hierarchy by re-assessing categorisation (based on the lowest level input that is significant to the fair value measurement as a whole) at the end of each reporting period.

Revaluation

Subsequent to the initial recognition of assets, non-current physical assets, other than plant and equipment, are measured at their fair value, being the price that would be received to sell an asset (or paid to transfer a liability) in an orderly transaction between market participants at the measurement date. At balance date, the Council reviewed the carrying value of the individual classes of assets measured at fair value to ensure that each asset materially approximated its fair value. Where the carrying value materially differed from the fair value at balance date, the class of asset was revalued.

Fair value valuations are determined in accordance with a valuation hierarchy. Changes to the valuation hierarchy will only occur if an external change in the restrictions or limitations of use of an asset result in changes to the permissible or practical highest and best use of the asset. In addition, Council undertakes a formal revaluation of land, buildings, and infrastructure assets on a regular basis ranging from 2 to 5 years. The valuation is performed either by experienced council officers or independent experts.

Where the assets are revalued, the revaluation increments are credited directly to the asset revaluation reserve except to the extent that an increment reverses a prior year decrement for that class of asset that had been recognised as an expense in which case the increment is recognised as revenue up to the amount of the expense. Revaluation decrements are recognised as an expense except where prior increments are included in the asset revaluation reserve for that class of asset in which case the decrement is taken to the reserve to the extent of the remaining increments. Within the same class of assets, revaluation increments and decrements within the year are offset.

Impairment of assets

At each reporting date, the Council reviews the carrying value of its assets to determine whether there is any indication that these assets have been impaired. If such an indication exists, the recoverable amount of the asset, being the higher of the asset's fair value less costs of disposal and value in use, is compared to the assets carrying value. Any excess of the assets carrying value over its recoverable amount is expensed to the comprehensive income statement, unless the asset is carried at the revalued amount in which case, the impairment loss is recognised directly against the revaluation surplus in respect of the same class of asset to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same class of asset.

8.5 Events occurring after balance date

In July 2022 Council exchanged contracts to purchase the Council Depot. At June 2022 this property was held as a lease liability and this purchase will result in a signifigant reduction in the balance of the lease liability going forward. The purchase was funded from cash reserves.

Wodonga City Council

Report

Notes to the Financial Report for the Year Ended 30 June 2022

matters

9.1 Reserves

Notes to the Financial Report For the Year Ended 30 June 2022

Balance at beginning of reporting period Increment (decrement)

Balance at end of reporting period

(a) Asset revaluation reserves $'000 $'000 $'000

2022

Property Land 62,424 7,619 70,043

Industrial land 23,766 2,320 26,086

Land under roads 12,413 20,170 32,583 Land held for sale 602 602 Buildings 34,654 34,654 133,859 30,109 163,968

Plant and Equipment 314 314

Infrastructure Roads 70,223 70,223

Footpaths and cycleways 9,416 9,416 Kerb and channel 20,179 20,179

Drainage 39,782 39,782

Bridges and major culverts 10,582 10,582 Parks, open space and streetscapes 11,639 11,639 161,821 161,821

Total asset revaluation reserves 295,994 30,109 326,103

2021 Property Land 28,958 33,466 62,424

Industrial land 15,511 8,255 23,766

Land under roads 12,411 2 12,413

Land held for sale 602 602 Buildings 16,486 18,168 34,654 73,366 60,493 133,859

Plant and Equipment 314 314

Infrastructure Roads 70,223 70,223 Footpaths and cycleways 9,416 9,416 Kerb and channel 20,179 20,179 Drainage 39,782 39,782 Bridges and major culverts 10,582 10,582 Parks, open space and streetscapes 2,463 9,176 11,639 152,645 9,176 161,821

Total asset revaluation reserves 226,325 69,669 295,994

The asset revaluation reserve is used to record the increased (net) value of Council's assets over time.

Balance at beginning of reporting period

Transfer from accumulated surplus

Transfer to accumulated surplus Balance at end of reporting period

The waste management reserve was new in the 2020 financial year and accounts for any surplus / (deficit) from all waste charges. Any use of this reserve is subject to the Waste Management Reserve Policy and Council resolution.

Notes to the Financial Report For the Year Ended 30 June 2022

Notes to the Financial Report for the Year Ended 30 June 2022

9.2 Reconciliation of cash flows from operating activities to surplus/(deficit)

$'000 $'000

Surplus/(deficit) for the year 30,109 10,550

Depreciation/amortisation 14,221 12,087

Profit/(loss) on disposal of property, infrastructure, plant and equipment 1,922 (251)

Finance costs 1,321 1,396

Contributions - Non-monetary assets (10,066) (7,814) Impairment loss on land and buildings 1,996 15,996

Change in assets and liabilities:

(Increase)/decrease in trade and other receivables (597) 1,447 (Increase)/decrease in prepayments (545) (31)

(Increase)/decrease in accrued income (75) 62 (Increase)/decrease in inventories (9) (22)

Increase/(decrease) in trade and other payables (47) 831

Increase/(decrease) in other liabilities 1,920

Increase/(decrease) in unearned income /revenue (453)

Increase/(decrease) in provisions 442 (89)

Net cash provided by/(used in) operating activities 40,139 34,162

9.3 Superannuation

Council makes the majority of its employer superannuation contributions in respect of its employees to the Local Authorities Superannuation Fund (the Fund). This Fund has two categories of membership, accumulation and defined benefit, each of which is funded differently. Obligations for contributions to the Fund are recognised as an expense in the Comprehensive Income Statement when they are made or due.

Accumulation

The Fund's accumulation category, Vision MySuper/Vision Super Saver, receives both employer and employee contributions on a progressive basis. Employer contributions are normally based on a fixed percentage of employee earnings (for the year ended 30 June 2022, this was 10.0% as required under Superannuation Guarantee (SG) legislation (2021: 9.5%)).

Defined Benefit

Council does not use defined benefit accounting for its defined benefit obligations under the Fund's Defined Benefit category. This is because the Fund's Defined Benefit category is a pooled multi-employer sponsored plan.

There is no proportional split of the defined benefit liabilities, assets or costs between the participating employers as the defined benefit obligation is a floating obligation between the participating employers and the only time that the aggregate obligation is allocated to specific employers is when a call is made. As a result, the level of participation of [Employer name] in the Fund cannot be measured as a percentage compared with other participating employers. Therefore, the Fund Actuary is unable to allocate benefit liabilities, assets and costs between employers for the purposes of AASB 119.

Funding arrangements

Council makes employer contributions to the Defined Benefit category of the Fund at rates determined by the Trustee on the advice of the Fund Actuary.

As at 30 June 2021, an interim actuarial investigation was held as the Fund provides lifetime pensions in the Defined Benefit category.

The vested benefit index (VBI) of the Defined Benefit category of which Council is a contributing employer was 109.8%. The financial assumptions used to calculate the VBI were:

Net investment returns 4.75% pa Salary information 2.75% pa Price inflation (CPI) 2.25% pa.

As at 30 June 2022, an interim actuarial investigation is underway as the Fund provides lifetime pensions in the Defined Benefit category. It is expected to be completed by 31 October 2022.

Vision Super has advised that the VBI at 30 June 2022 was 102.2%. Council was notified of the 30 June 2022 VBI during August 2022 (2021: August 2021). The financial assumptions used to calculate this VBI were:

Net investment returns 5.5% pa

Salary information 2.5% pa to 30 June 2023, and 3.5%pa thereafter

Price inflation (CPI) 3.0% pa.

The VBI is used as the primary funding indicator. Because the VBI was above 100%, the 30 June 2021 actuarial investigation determined the Defined Benefit category was in a satisfactory financial position and that no change was necessary to the Defined Benefit category’s funding arrangements from prior years

Wodonga City Council

Notes to the Financial Report for the Year Ended 30 June 2022

Employer contributions

(a) Regular contributions

Notes to the Financial Report For the Year Ended 30 June 2022

On the basis of the results of the 2021 interim actuarial investigation conducted by the Fund Actuary, Council makes employer contributions to the Fund’s Defined Benefit category at rates determined by the Fund’s Trustee. For the year ended 30 June 2022, this rate was 10.0% of members' salaries (9.5% in 2020/21). This rate is expected to increase in line with any increases in the SG contribution rate and was reviewed as part of the 30 June 2020 triennial valuation.

In addition, Council reimburses the Fund to cover the excess of the benefits paid as a consequence of retrenchment above the funded resignation or retirement benefit.

If the Defined Benefit category is in an unsatisfactory financial position at an actuarial investigation or the Defined Benefit category’s VBI is below its shortfall limit at any time other than the date of the actuarial investigation, the Defined Benefit category has a shortfall for the purposes of SPS 160 and the Fund is required to put a plan in place so that the shortfall is fully funded within three years of the shortfall occurring. The Fund monitors its VBI on a quarterly basis and the Fund has set its shortfall limit at 97%.

In the event that the Fund Actuary determines that there is a shortfall based on the above requirement, the Fund’s participating employers (including Council) are required to make an employer contribution to cover the shortfall.

Using the agreed methodology, the shortfall amount is apportioned between the participating employers based on the pre-1 July 1993 and post-30 June 1993 service liabilities of the Fund’s Defined Benefit category, together with the employer’s payroll at 30 June 1993 and at the date the shortfall has been calculated.

Due to the nature of the contractual obligations between the participating employers and the Fund, and that the Fund includes lifetime pensioners and their reversionary beneficiaries, it is unlikely that the Fund will be wound up. If there is a surplus in the Fund, the surplus cannot be returned to the participating employers.

In the event that a participating employer is wound-up, the defined benefit obligations of that employer will be transferred to that employer’s successor.

The 2021 interim actuarial investigation surplus amounts

An actuarial investigation is conducted annually for the Defined Benefit category of which Council is a contributing employer. Generally, a full actuarial investigation is conducted every three years and interim actuarial investigations are conducted for each intervening year. An interim investigation was conducted as at 30 June 2021 and the last full investigation was conducted as at 30 June 2020.

The Fund’s actuarial investigation identified the following for the Defined Benefit category of which Council is a contributing employer:

(b) Funding calls 2021 2020 (Interim) (Triennial) $m $m

- A VBI Surplus 214.7 100.0

- A total service liability surplus 270.3 200.0 - A discounted accrued benefits surplus 285.2 217.8

The VBI surplus means that the market value of the fund’s assets supporting the defined benefit obligations exceed the vested benefits that the defined benefit members would have been entitled to if they had all exited on 30 June 2021.

The total service liability surplus means that the current value of the assets in the Fund’s Defined Benefit category plus expected future contributions exceeds the value of expected future benefits and expenses as at 30 June 2021.

The discounted accrued benefit surplus means that the current value of the assets in the Fund’s Defined Benefit category exceeds the value of benefits payable in the future but accrued in respect of service to 30 June 2021.

Council was notified of the 30 June 2021 VBI during August 2021 (2020: August 2020).

The 2022 interim actuarial investigation

An interim actuarial investigation is being conducted for the Fund’s position as at 30 June 2022 as the Fund provides lifetime pensions in the Defined Benefit category. It is anticipated that this actuarial investigation will be completed by October 2022. Council was notified of the 30 June 2022 VBI during August 2022 (2021: August 2021).

Superannuation contributions

Contributions by Council (excluding any unfunded liability payments) to the above superannuation plans for the financial year ended 30 June 2022 are detailed below:

Scheme Type of Scheme Rate $'000 $'000 Vision super Defined benefits 10.0% (2021:9.5%)

Various superannuation funds Accumulation 10.0% (2021:9.5%)

The expected contributions to be paid to the Defined Benefit category of Vision Super for the year ending 30 June 2023 is $154,543.

City

Notes to the Financial Report for the Year Ended 30 June 2022

10 Change in accounting policy

Notes to the Financial Report For the Year Ended 30 June 2022

There have been no changes to accounting policies in the 2021-22 year.

There are no pending accounting standards that are likely to have a material impact on council.

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