Annual Report 2022-2023 by Wodonga Council

WODONGA COUNCIL ANNUAL REPORT 2022-2023

Wodonga Council presents to our community the Annual Report 2022-2023. Wodonga Council is committed to being transparent and accountable in its reporting to the community. To this end, the Annual Report 2022-2023 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 image: Wagarra Wagarra dance group at the Crossing Place Trail opening event.

CONTENTS

Your council

Year in review Mayor’s message

Councillors

CEO’s message

Executive team

Financial summary

Organisational structure

Description of operations

Our workforce

Major capital works

Progress against our Disability Action Plan

Major changes

Progress against our Innovate Reconciliation Action Plan

Economic factors

Involving the community in decisions

Best value principles

Community satisfaction survey snapshot

Our city

Our performance

Municipal information

Council Plan

Wodonga community profile

Governance

Performance statement

Report of operations

Annual financial report

Wodonga Council Annual Report 2022-2023

Vision

To be 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 Trust

Integrity

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

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

Create transparency – do not withhold information unnecessarily or inappropriately;

Keep confidences;

Right wrongs; Practice accountability – take responsibility for results without excuses; and

Do what you say you will do to the best of your ability; Be open about mistakes; and

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

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

Respect

Learning

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

Work together and learn from each other;

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

Be open to change; and

Continuously improve and innovate; There is a high degree of responsibility for results - delivery without excuses.

Wodonga Council Annual Report 2022-2023

YEAR IN REVIEW MAYOR’S MESSAGE

In my first term as Mayor, I present the annual report for 2022-2023 on behalf of my fellow councillors. The council is at the front line of infrastructure maintenance, service delivery and local decisionmaking in our community and we have recognised these changed circumstances as we emerge from a series of years of natural disaster events of bushfires, floods and COVID-19, prolonged wet weather and now the major economic impact from rising costs of living. We have started this recovery and recognition with setting in place a lower regime of rates and by commencing a review of council priorities and overall council direction. The condition of roads is one key area where we are fully aware of the impact of the prolonged wet weather and we have both programs within our resources and for further funding lobbying to undertake required maintenance. We have been working collaboratively with our councils to achieve better road maintenance across all Victorian roads. Our advocacy for a new hospital and improved health services has continued with a meeting of community leaders and ongoing calls on the state government to provide surety and information about the proposed redevelopment of the Albury campus announced in October 2022. We recognise the needs and opportunities of the whole regional health services catchment and the potential for increased specialist services aggregation around a single site. There is a big opportunity to develop a comprehensive regional health position that reduces referrals and reliance upon already over used capital city facilities. We continue to advocate for the right development

Year in review

for Junction Place, a key precinct in our city centre and meet regularly with Development Victoria to keep this important project on track towards an outcome that meets our community’s expectations. Through all of this, our city continues to grow with burgeoning housing development to our southeast in the Leneva-Baranduda growth corridor. We also welcomed many new citizens from many different countries through citizenship ceremonies throughout the year. Ceryn Campbell OAM was named Wodonga’s Citizen of the Year on Australia Day, recognition for her service to the community in both her professional and personal lives and her work with the Wodonga Cemetery Trust. Brooke Beaston, a young businesswoman in Wodonga, was named the Young Citizen of the Year while Albury Wodonga Regional Foodshare and the Wodonga State Emergency Services Volunteer Unit were recognised as the Community Organisation of the Year. In the coming year, we will start the process of community consultation and preparation of a new community vision which will provide an opportunity for re-evaluation of priorities and the council focus into 2050. I encourage all of our community to be involved and have their say on this important document for our city. On behalf of my fellow councillors, I would like to thank our community for your support and for everything you do to make our city great.

Cr Ron Mildren Wodonga Mayor

CEO’S MESSAGE

It’s my great privilege to present my first annual report for Wodonga Council 2022-2023 as its Chief Executive Officer. I’m fortunate to have arrived at a time of great development and growth that comes from decisions made 10 and 20 years ago. My responsibility is to lead our organisation to make sure that we continue that and continue to engage and deliver in a sustainable way for our growing community. We have undertaken an organisational review and have a road map that will guide us in ensuring our customer service, our systems, our staff and our strategy are the best they can be. We continue with service planning and business improvement activities to ensure we continue to operate as a high-functioning and effective organisation. Like many organisations, post the pandemic, we’ve struggled to recruit technical staff to key roles but I commend our people on their commitment to ensuring we continue service delivery for our community. While we experienced a decline in our Community Satisfaction Survey in 2023 we still performed strongly in comparison to councils across the state. The council performed higher than or in line with the Regional Centres group and the statewide average for councils across all core measures and service areas evaluated. The survey showed art centres and libraries, customer service, appearance of public areas and waste management continue to be council’s topperforming areas.

These results have given us insights on where we need to focus our improvement efforts and continue to deliver services that our community enjoy and appreciate. As an organisation, we celebrated the diversity of our staff and community on International Women’s Day, IDAHOBIT Day, Harmony Day and through Reconciliation Week. We’ve implemented a successful work experience program in partnership with local secondary education providers and provided opportunities for tertiary students to have professional experience. We’ve delivered on all the actions in our Council Plan 2021-2025, working towards our council vision to be a progressive, well-planned and growing city. I look forward to hearing from our community in the coming year on the future of our city as we look towards Wodonga 2050 and their priorities to inform our next Council Plan. To close, I want to acknowledge our community, our councillors and all our staff and volunteers for continuing their service to our city and community and upholding our mission “to strengthen our community in all that we do”.

Matt Hyde Wodonga Council CEO

Wodonga Council Annual Report 2022-2023

FINANCIAL SUMMARY

During the 2022-2023 financial year, the Financial Plan 2023-2024 to 2032-2033 was updated and is 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 to partially fund the construction of large scale multi-generational infrastructure assets • 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 2022-2023 FINANCIAL RESULTS AT A GLANCE • Operating expenditure - $187.7 million • Capital works program delivered - $38.1 million • Rates and charges - $50.1 million (50.3% of total operating revenue) • Operating deficit - $87.9 million ($16.9 million surplus in 2021-2022) • Net funds available - $29.6 million • Working capital – 3.4 current assets to 1.0 current liabilities • Decrease in borrowings – from $14.6 million in 2021-2022 to $12.4 million in 2022-2023.

Year in review

RATIO OF CAPITAL EXPENDITURE TO DEPRECIATION

296%

300

250

225% 209% 209% 207%

200 168% 164% 150 139% 100

An additional $12.4 million capital projects have also been rolled into the 2023-2024 year, therefore capital expenditure is forecast to remain strong and includes the continuation of the Baranduda Fields project and completion of LOGIC detention basin.

114%

141%

130%

120%

A = actual

B 23

-24

-23 A 22

-22 A 21

-21 A 20

-20 A 19

-19 A 18

A 17

-18

-17 A 16

-16

-15

A 15

A 12

A 14

-13

-14

0 A 13

This ratio highlights the increase in capital expenditure in 2022-2023 due to $19.3 million carried over projects from the previous year, including works for Baranduda Fields and the purchase of the Depot. The decline in 2021-2022 is a result of the completion of Hyphen Library Gallery and Lawrence Street Bridge capital projects.

350

Capital spend as a % of 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.

B = budget

350

WORKING CAPITAL 4.09 4.0 250

3.42

3.5

3.36

3.26

3.00

2003.0

3.30

2.69

2.66 2.5

2.63

2.10

150 2.0

1001.5

1.75 1.55

1.0

50 0.5

A = actual

Wodonga Council Annual Report 2022-2023

-24 B 23

-23 A 22

-22 A 21

-21 A 20

-20 A 19

-19 A 18

-18 A 17

-17 A 16

-16 A 15

-15 A 14

-14 A 13

-13

00.0 A 12

This ratio is projected to reduce in 2023-2024 as funds are expended on capital development.

3004.5

Current assets to current liabilities

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.

B = budget

NET FUNDS AVAILABLE 60000

Net funds available are the council’s working capital (current assets less current liabilities) less restricted cashbacked reserves. Australian Accounting Standards require prepaid grant funds received and land currently under offer to be classified as current assets.

47,832

50000

40000

18,769

20000 15,877

12,051

9,795

7,778

10000

3,173 3,749

A = actual

-24 B 23

-23

A 21

A 22

-22

-21 A 20

-20 A 19

-19 A 18

A 17

-18

-17 A 16

-16 A 15

A 14

A 13

-15

-14

0 -13

Net funds are expected to reduce substantially during the 2023-2024 financial year as a result of the completion of the carried forward capital works program including Baranduda Fields, LOGIC detention basin and various building improvement projects.

29,632

28,803

30000

A 12

The 2022-2023 figures are more in line with previous years after the delayed projects in 2021-2022, resulting in an additional $14.9 million held in term deposits, were completed and funds held were expended. Land held for sale is $3.65 million in 2022-2023 compared to $10.3 million held in 20212022.

$‘000’s

31,712 31,397

B = budget

60000

50000

Year in review

27,426 25,576

20000

23,875

20000

22,221 20,463 18,601

16000 10000

16,674

15,874

14,607

12000

12,435

0 8000

4000

A = actual

-24 B 23

A 22

-23

-22 A 21

-21 A 20

-20 A 19

-19 A 18

-18

-17 A 16

-16 A 15

-15 A 14

A 13

-14

-13

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.

29,256

24000

A 12

The council’s 2023-2024 budget includes provision for $5 million additional new borrowings to enable the purchase of strategic assets to be exercised if required.

LOAN LIABILITY

30,991 28000 30000

$‘000’s

Wodonga Council has a total debt liability of $12.4 million at the end of 2022-2023, which is a decrease of $2.2 million as a result of an existing loan being finalised during the year. Council did not borrow any new funds in the 20222023 year.

40000 32000

A 17

DEBT LEVELS

B = budget

DEBT SERVICING RATIO

3.0 3.0%

3.1% 2.8%

2.5

2.6% 2.2%

2.0

2.1% 1.5

1.6%

1.6% 1.3%

1.0

1.6% 1.3% 1.0%

0.5

A = actual

Wodonga Council Annual Report 2022-2023

-24 B 23

-23 A 22

22 A21-

-21 A 20

-20 A 19

-19 A 18

-18 A 17

-17 A 16

-16 A 15

-15 A 14

-14 A 13

-13

0.0

A 12

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 in 2023-2024 due to the $5 million budgeted increase in borrowings proposed for the strategic asset purchase.

3.5

Interest paid as a % of total revenue

The debt 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.

B = budget

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 2022-2023 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 continued at the Baranduda Fields sporting precinct. Car parking areas for stage one were completed with football and netball facilities under way with the construction of the change rooms. The AFL oval started taking shape with the stone and sand layers added and grass feed into trenches to start covering the oval. Fencing and lighting was also completed with the 33m light towers installed. Construction began on the soccer pavilion and drainage and irrigation on the soccer pitches completed. Stage one is expected to be completed in mid2024. The project is funded by the Australian Government and Wodonga Council.

Year in review

BELVOIR PARK PLAYGROUND

BIRALLEE PARK PAVILION

Belvoir Park is Wodonga’ s Regional Park. It is situated at Sumsion Gardens and is the premium play space in Wodonga. It provides a wide range of play activities for all ages and abilities.

This exciting project for hockey and BMX enthusiasts in Wodonga provides Wodonga Hockey Club and BMX Club members with a state-of-the art headquarters.

The existing Belvoir Park playground was established in 2010.

The new pavilion includes a multi-purpose room, canteen, amenities and a raised undercover viewing area.

The council constructed stage two of the playground beside the existing main play space. The playground has two flying foxes and a “ninja warrior” adventure obstacle course that has a smartphone app so people can time themselves, their friends and family and try to make it to a top 20 leaderboard. The playground also includes: • An all-abilities carousel that can fit two wheelchairs; • A rope “snake swing” that up to six children can ride at once; • A 4-metre high twisted slide and a second, smaller slide for young children; • A 7.3-metre climbing tower with platforms and peep holes; • A 3-metre climbing boulder; and, • A new covered, wheelchair accessible shelter with picnic tables and a two-burner barbecue; • A drinking fountain; • Basket swing; and, • A low, see-through fence between the new playground and the lake to help keep young children safe.

As part of the works to the area, the existing pavilion has been upgraded to include a new BMX canteen, umpire rooms, a first aid room and change rooms that are female-friendly and more accessible, to encourage more women, girls and people with disabilities to participate in activities at the site. The project was a multi-faceted venture $1.65 million in funding from the Victorian Government Community Sports Infrastructure Stimulus program. $500,000 from the Australian Government’s Community Development Grants Program, $800,000 from Wodonga Council and $200,000 from the Wodonga Hockey Club.

HIGH ST ROUNDABOUT WORKS The council undertook resurfacing works to the High St roundabout at the water tower in June, 2023. The works over a week-long period, were undertaken at night to minimise disruption to this key route in the CBD. An extensive communications plan was implemented to keep surrounding businesses informed throughout the works.

The playground was opened in May, 2023.

Wodonga Council Annual Report 2022-2023

MAJOR CHANGES

A new CEO, Matthew Hyde, began in his role in July 2022. An organisational roadmap was developed following an organisational review with a restructure proposed to be implemented in July 2023. In October 2022, Cr John Watson resigned due to illness. A countback was held and Cr Danny Chamberlain was elected to the role.

Year in review

ECONOMIC FACTORS

BEST VALUE PRINCIPLES

In 2022-2023, the average rate increase was capped at 1.75 per cent in line with the Victorian Government’s rate cap.

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

Government grants as a proportion of total council revenue (excluding non-monetary contributions and net profit/(loss) on disposal of property plant and equipment) remained steady at 27.7 per cent in 2022-2023 compared to 28.5 per cent in 20212022. The Reserve Bank of Australia’s official cash rate increased from 0.85 per cent at June 30, 2022, to 4.10 per cent at June 30, 2023. This rate has remained on hold into the 2023-2024 financial year. The weighted average investment rate earned by the council as at June of each year increased from 2.22 per cent at June 2022 to 4.61 per cent to June 2023. As a result there was an increase of interest income earned during 2022-2023 compared with the previous year.

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

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

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

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

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

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 such as community forums and engagement events, surveys, social media and customer requests. Community services include Hyphen Library and Gallery, The Cube Wodonga, preschools, community centres and Bonegilla Migrant Experience. Wodonga conducts 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.

Wodonga Council Annual Report 2022-2023

OUR CITY

Our city

MUNICIPAL INFORMATION

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

wodonga.vic.gov.au info@wodonga.vic.gov.au Phone: (02) 6022 9300 Fax: (02) 6022 9322

The city’s residential base is more than 43,000 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.

CITY OFFICES

POSTAL ADDRESS

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

WODONGA

Wodonga Council Annual Report 2022-2023

Our city

WODONGA COMMUNITY PROFILE RESIDENTS

DENSITY

MEDIAN AGE

HOUSEHOLD INCOME

43,694 ABS ERP 2022

101 persons per hectare

$1498 median per week

HOME OWNERSHIP 28.1%

Fully own Mortgage

33.4% 31.6% 5.7% 1.2%

Renting

Not stated Other tenure type

HOUSEHOLDS Couples with children

Couples without children

One-parent families

Group household

Lone person

Other

26.9%

25.7%

12.7%

2.6%

26.9%

3.4%

People who speak a language other than English at home

People who help as a volunteer

People who need assistance due to a disability

Homes with internet access

Homes without a motor vehicle

6.9%

14.5%

7.2%

84.6%*

4.6%

profile.id / ABS census 2021 / *2016 data

Wodonga Council Annual Report 2022-2023

YOUR COUNCIL

COUNCILLORS

Wodonga Council comprises seven councillors. During 2022-23 Cr Watson resigned and Cr Chamberlain was elected on a countback.

CR DANNY CHAMBERLAIN

CR LIBBY HALL

dchamberlain@wodonga.vic.gov.au Elected: December 12, 2022

lhall@wodonga.vic.gov.au or 0466 731 180 First elected: November 7, 2016

CR DANNY LOWE

CR RON MILDREN

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

rmildren@wodonga.vic.gov.au or 0466 731 182 First elected: November 7, 2016

Your council

CR KEV POULTON

CR OLGA QUILTY

kpoulton@wodonga.vic.gov.au or 0434 958 716 Elected: November 18, 2020

oquilty@wodonga.vic.gov.au or 0435 547 852 Elected: November 18, 2020

CR GRAEME SIMPFENDORFER

CR JOHN WATSON

gsimpfendorfer@wodonga.vic.gov.au or 0435 243 594

(resigned October 25, 2022) jwatson@wodonga.vic.gov.au or 0428 325 377

Elected: November 18, 2020

First elected: 2012 (Previously served from 1997 to 2004)

Wodonga Council Annual Report 2022-2023

EXECUTIVE TEAM

MATT HYDE

DEBRA MUDRA

B Sc (Hons), MBA, AICD

PhD, BEd (ECE), BTeach (ECE)

Matt commenced with Wodonga Council in July 2022, coming from the CEO role at Snowy Valleys Council in NSW. He has more than 25 years’ experience in local government with time spent in Queensland and NSW.

Debra commenced at Wodonga Council in 1996, after a long career in community development and early childhood education.

He holds a Masters in Business Administration, is a graduate of the Australian Institute of Company Directors and served on the board of Local Government Professionals NSW.

Your council

Her experience encompasses social policy development, community planning and ethics. Debra’s portfolio includes communications and marketing, customer focus, early years, environmental health, immunisation, community development,and wellbeing , sport and recreation, volunteers, economic development, tourism, cultural services and strategic partnerships.

LEON SCHULTZ

DENA VLEKKERT

BE (Civil)

LLB/BCom, CA

Leon immigrated to Australia in September 2007, taking up a role with the Rural City of Wangaratta. He was appointed to the position of Manager Engineering and Parks at Wodonga Council in March 2010 and appointed to Director Planning and Infrastructure in May 2012.

Dena commenced with Wodonga Council in May 2023.

Leon holds a degree in civil engineering and has more than 40 years’ service within state and local government. Leon’s responsibilities include building services; statutory and strategic planning; infrastructure planning and implementation; municipal engineering; asset renewal, upgrades and maintenance; natural resources; and, waste management.

Prior to joining local government in 2020, Dena’s experience includes 14 years at leading publicly listed companies such as Ampol and Telstra and five years with the big four chartered accounting firm EY. Dena is a chartered accountant, holding degrees in law and commerce. Dena’s portfolio includes finance, information technology, governance, human resources, business improvement, risk management, emergency management and corporate reporting.

Wodonga Council Annual Report 2022-2023

Your council

ORGANISATIONAL STRUCTURE As at June 2023

CHIEF EXECUTIVE OFFICER

Deputy CEO and Community Development Communications, Marketing and Customer Focus Community Development and Wellbeing Cultural Services and Tourism

Corporate Services

Planning, Development and Infrastructure

Finance

Building and Planning

ICT and Digital Transformation

Outdoor Operations

People and Culture Assets

Projects and Design Environment and Community Protection Economic Development Sustainability

Family, Youth and Early Years Sport and Recreation Governance

Wodonga Council Annual Report 2022-2023

OUR WORKFORCE Key

STAFF NUMBERS BY DIRECTORATE AND GENDER

Men Women

CEO

Deputy CEO

1 56

Community Development

253

Corporate Services

24 4

Executive Services

112

Infrastructure 50

100

COUNCIL STAFF EMPLOYMENT CLASSIFICATION

Your council

150

200

250

300

Employment classification

Number of staff

Band 1

Band 2

Band 3

119

Band 4

113

Band 5

Band 6

Band 7

Band 8

ASAs

Preschool Staff

MCH Nurses

Immunisation Nurses

Senior Executive Officer

Senior Officer (incl CEO)

TOTAL

514

OVERVIEW OF SENIOR POSITIONS Level

Men

Women

Directors and CEO

Management

Team Leaders

Full time

Full time total

Men

COUNCIL STAFF PROFILE

Directorate

CEO

Men

Women

Deputy CEO

Part-time

Casual

Women

Part time total

Men

Women

Casual total

Grand total

Community Development

118

159

309

Corporate Services

Executive Services

Infrastructure

113

162

* Please note: Not every casual is linked to a business unit for reporting purposes.

Wodonga Council Annual Report 2022-2023

Your council

OUR WORKFORCE

Like other local government organisations, the 2022-2023 reporting period has presented challenges with staffing and the ability to recruit specialist positions, particularly with expertise in engineering and planning. An organisation review and restructure undertaken late in 2022 has largely been implemented and will assist the organisation to deliver on the Council Plan and better outcomes for the community. We will continue to undertake improvement activities and further strengthen the reputation of council as being a preferred employer. Work underpinned by the council’s Talent Management Strategy has seen the successful implementation of a work experience program in partnership with local secondary education providers. Students have undertaken placements across council including kindergartens, information technology, cultural services and outdoor operations. The council has also provided placements for tertiary students who benefit from the opportunity to apply theory to practice in a real-world setting. We continue to support staff with managing work-life balance by offering flexible working arrangements. Post-pandemic, many staff have continued to work from home part-time and this hybrid arrangement has become familiar and a part of the culture at council.

The Health, Safety and Wellbeing team continues to positively impact workplace culture resulting in better health and wellbeing outcomes for all staff. Our systematic approach to safety, together with our proactive health and wellbeing programs and initiatives in the prevention and early intervention space has resulted in an improvement in our safety performance. These benefits move beyond that of legal compliance and reducing work-related injury and create a positive safety culture for all. Initiatives implemented by the team have included on-site physiotherapists and other professionals to support staff with injury prevention, healthy lifestyle habits and nutrition. The process to simplify the main enterprise agreement has been completed and bargaining for a new pay deal will commence in the second half of 2023. We continue to recognise staff achievements 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. The past year has recognised both individual and team-based efforts. We say thank you and well done to our staff for their service as we continue to grow and develop as an organisation.

We continue to support our staff in their work through training and other learning and development programs. Staff new to local government are supported with specialist training in this area and our co-ordinators and supervisors have undertaken tailored learning which has received positive feedback. Since the approval of our Gender Equality Action Plan by the Gender Equality Commission in 2022, we have continued to strengthen and celebrate diversity in our organisation and the community on International Women’s Day, IDAHOBIT Day, Harmony Day and through Reconciliation Week with a diverse range of awareness raising activities for staff.

Wodonga Council Annual Report 2022-2023

PROGRESS AGAINST OUR DISABILITY ACTION PLAN

Wodonga Council is committed to ensuring that residents have the opportunity to achieve their potential and everyone in the community enjoys the same opportunities, rights and respect. The Wodonga Disability Action Plan identifies the actions required to address barriers to participation and ensure access to its services, programs, communications and infrastructure, and articulates council’s commitment to supporting the growth of a community that builds on the strengths of all people; values diversity and tolerance; and, recognises the fundamental right of all citizens to have equitable access to opportunities and meaningful civic participation. During the 2022-2023 year council celebrated the following achievements.

ONGOING • Continuing to support the Wodonga Disability Access Advisory Group, which brings together people with disability, carers and organisations with broad and diverse knowledge and experience of disability to provide council with strategic advice on access-related issues that can be responded to at a council level. • Disability data factsheet outlining the disability profile in Wodonga and key barriers to access and inclusion, updated. • Maintained the Disabled Persons Parking Scheme.

KEY PROJECTS

• Completed more than 15 actions identified by the Wodonga Disability Access Advisory Group to ensure safety and accessibility in public places in Wodonga.

• In 2022 council supported AlburyCity to host the International Day of People with Disability event which included an expo and inclusive activities.

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

• Completed accessibility audits of council facilities including head offices at 104 Hovell St, depot and Bonegilla Migrant Experience.

• Implementation of local law requirements regarding access on High St in central business area with regards to tables and chair placement.

• Concepts plans developed for changeroom upgrade to comply with Changing Places standards at the Wodonga Sports and Leisure Centre and presented to the Wodonga Disability Access Advisory Group for comment.

• Members of the Wodonga Disability Access Advisory Group received training to understand and offer feedback on the accessibility of architectural designs. The members also had the opportunity to offer feedback on the architectural plans of final year of Melbourne University architecture students.

• Secured funding to build a Changing Place facility in the Wodonga CBD, community consultations on preferred location completed. • Forged a partnership with Regional Disability Advocacy Service to enhance rifle range toilets accessibility. • Successfully launched the Hidden Sunflower Disability Program, empowering council staff to understand and support individuals with hidden disabilities. • Business Capacity Building: Shared article in business newsletter emphasising the importance of decluttering and adhering to business signage regulations along High St.

Your council

• Communications and Marketing attending meetings of the Wodonga Disability Access Advisory Group to present consultation opportunities and seek feedback. • Online and in-person opportunities to learn more about council and provide feedback are available to all and documents are provided in PDF to allow for screen reading.

• Hyphen presented a number of exhibitions and opportunities. ○ What I Wish I’d Told You exhibition showcased powerful video stories from the Auslanspeaking deaf community, offering a compelling window into their experiences. In addition public programs featured engaging performances and intimate conversations with artists fluent in Auslan, fostering a unique artistic connection. Meet the artist sessions provided a platform for students from Wodonga South who are learning Auslan to connect with the artists. ○ During National Week of Deaf People, a thought-provoking panel discussion titled “Deaf Futures” featured accomplished deaf artists, unveiling their visions and insights, enriching the artistic discourse and inclusivity of our cultural endeavours. ○ Paracosm exhibition offered a sensory interactive experience for people of all abilities

• Key cultural venues, including The Cube Wodonga and Hyphen – Wodonga Library Gallery, as well as the Council Chamber offer a hearing loop and assistive hearing options, enriching the cultural experience for everyone. • The Cube Wodonga offers inclusive seating options, allowing individuals in wheelchairs or with walkers to sit alongside their companions within the seating area or to the side, all on a flat floor for seamless access. • Facility improvements include: ○ An upgrade of the hoist and change table at WAVES; ○ New pavilions with disability access design; ○ Improved lighting at facilities for wider scheduling of use; and, ○ New playgrounds considering and including inclusive elements. • New car parking map live on Wodonga’s website which includes accessible parking spaces to improve overall accessibility across the city.

○ Braille maps of galleries were developed and printed, ensuring that everyone can confidently explore the exhibitions

• Dyson bus training resource video was developed in collaboration with the Wodonga Disability Access Advisory Group. This was promoted across social media and in The Border Mail.

○ Audio descriptions accompanied the exhibitions • The Cube Wodonga introduced a complimentary tickets initiative inviting not-for-profit organisations to express interest in receiving free tickets for shows that are not sold out. These tickets, up to 50 in total per event, are made available two to four weeks before each performance, ensuring our commitment to accessible programming that supports mental health and education. • The council’s arts and cultural venues warmly welcome service dogs and provide wheelchair accessibility, fostering an inclusive atmosphere • The Cube Wodonga proudly operates under the Companion Card Scheme, ensuring accessibility for all, as per its terms and conditions.

• The council’s recruitment process prioritises diversity and inclusion, with adaptable procedures, induction programs, and training to accommodate individuals with disabilities. • The pre-employment screening evaluates candidates holistically, including individual needs, ensuring a safe and accommodating on boarding process, especially for candidates with disabilities. • Video captioning provided when posting videos in online channels. • Council meetings held in Council Chambers are livestreamed, hearing loops are available and all are welcome to attend.

Wodonga Council Annual Report 2022-2023

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 2022–2023 year, Wodonga Council undertook the following activities.

KEY PROJECTS • Participation in the Albury Wodonga NAIDOC Committee to support community event delivery (July 2022). • Wodonga NAIDOC Flag raising ceremony and the Wodonga Water Tower was lit in the colours of the Aboriginal and Torres Strait Islander flags (July 2022). • Guided staff tours (three sessions) at Burraja Cultural Centre By Donna Sherwen which included discussions around the history of Burraja, bush tucker interpretation, guided yarn through the Eddie “Kookaburra” Kneebone walk and discussions around biodiversity (October 2022). • CoCreate event incorporated a recorded Welcome to Country by Johnny Murray (March 2023). • Hyphen hosted a screening of Wash My Soul during National Reconciliation Week (May 2023). • Internal RAP Reference Group undertook session regarding Aboriginal history and current issues (May 2023). • Development of the Draft First Nations Engagement Framework and First Nations Protocol Toolkit to increase awareness of and encourage use of cultural protocols and engagement with the local Aboriginal and Torres Strait Islander community and organisations. Consultation with the External RAP Reference Group (June 2023).

Your council

• Provided advice and advocacy to Parklands Albury Wodonga regarding the new aboriginal murals going on the underpasses along Wodonga Creek. • Aboriginal cultural products featured at Hyphen gallery and retail space. • Aboriginal public art commissioned for The Crossing Place Trail. • Promoted opportunities for Aboriginal and Torres Strait Islander owned businesses in councilled major infrastructure projects through the addition of a mandatory evaluation criteria for tender assessments, whereby respondents are asked to provide information on whether they are an indigenous business.

ONGOING • Continuing support for the Wodonga Koorie Youth Network • Building relationships with Traditional Owners and creating opportunities to embed cultural protocols • Maintained internal RAP Champion from executive and senior management • Increasing staff’s understanding of the purpose and significance of cultural protocols, including Acknowledgment and Welcome to Country protocols • Council’s acknowledgement to country, incorporated across settings • Staff forward requests from community stakeholders for a Welcome to Country to appropriate contact • Where available, embed a Welcome to Country in major council events including the Push Tour, CoCreate events series, all-staff forums and citizenship ceremonies • Included Aboriginal and Torres Strait Islander performers into council event programming

• Promote and encourage staff to participate in internal and external National Reconciliation Week and National NAIDOC Week events (including all-staff emails) • Include Aboriginal representation on the council’s Place Names Committee • Complete annual submission for the RAP Impact Measurement Questionnaire to Reconciliation Australia • Incorporate cultural leave days for Aboriginal staff in EBA • Internal RAP Working Group meet quarterly throughout the year to drive and monitor RAP implementation, featuring external guest speakers • Continuation of Gateway Island trail reference group guidance of The Crossing Place Trail which commissioned artwork from local Aboriginal artists • Directory of local Aboriginal and Torres Strait Islander businesses • External RAP Reference Group, advice on the council’s implementation of the RAP.

Wodonga Council Annual Report 2022-2023

INVOLVING THE COMMUNITY IN DECISION-MAKING

In April 2023 the council launched a new fit-for-purpose community engagement website on the Social Pinpoint platform. The new site provides community members with more ways to get involved and provide their feedback on different topics. Users are also able to choose to register to receive updates on topics that interest them. This year we also undertook a review of the Community Engagement Policy. The policy outlines the council’s commitment to engaging and consulting its community through appropriate, timely, effective and inclusive practices. The council sought feedback from the community on 39 matters between July 2022 and June 2023. Those matters ranged from key strategic documents including the annual budget, Domestic Animal Management Plan 2021 to 2025, Draft Public Toilet Strategy, Draft Sustainability Strategy, Draft Climate Change Adaptation Action Plan, precinct master plans, to land sales, leases, place names and playgrounds. The council worked with neighbouring AlburyCity to refresh the Two Cities One Community Community Strategic Plan.

HOW COMMUNITY MEMBERS HAD THEIR SAY The council heard from community members through the Make Wodonga Yours online portal, workshops, a Community Conversations online panel, face-to-face pop-up sessions at key locations out in the community, formal submissions, emails, phone calls, interactive maps for comments, social media and letters in the post.

Your council

HOW COUNCIL ENCOURAGED COMMUNITY MEMBERS TO HAVE A SAY Council promoted opportunities to engage through public notices, media reports, social media posts, email newsletters, displays at council venues, information at council events and word of mouth.

COMMUNITY ENGAGEMENT POLICY REVIEW The Community Engagement Policy was first adopted in 2021 in line with the requirements of the Local Government Act 2020 and has been reviewed this year. This review focused on the policy and its principles and asked the community their perceptions, experiences and opinions of our community engagement. As part of this consultation, 16 people registered for a focus group facilitated by an independent consultant with seven people participating in at least one session. In addition, 16 completed a survey and two people had their say online. We heard feedback on the effectiveness and appropriateness of our community engagement and consultation activities and the Community Engagement Policy 2023 was ultimately adopted at the April council meeting following an exhibition period.

BUILDING THE BUDGET 2023-2024 The council started the conversation with the community in January this year. Over an extended consultation period of six weeks, we used several online tools and in-person opportunities to invite people to share what they thought the priorities would be for the budget 20232024. The consultation included online feedback submissions and five pop-ups across the city. More than 200 people were involved throughout the exhibition period with projects raised through the consultation included in the 2023-2024 budget and considered for the adjusted Council Plan for year three. The draft budget and adjusted Council Plan were then put on exhibition in May ahead of adoption in June.

SUSTAINABILITY STRATEGY AND CLIMATE CHANGE ADAPTATION ACTION PLAN The council brought climate change and sustainability to the forefront with the development and public exhibition of the Sustainability Strategy and Climate Change Adaptation Action Plan. Consultation considering these two documents took place between October and December, 2022. More than 20 people participated in three in-person pop-up sessions and 23 people had their say online. Submissions were incredibly detailed and thought out, clearly from passionate individuals, groups and organisations within our community. The documents highlight the major role the council has in managing the sustainability – environmental, economic and social - of the local government area and acknowledges that it cannot be done alone. The council works co-operatively with other institutions, organisations, businesses and individuals to avoid duplication of effort and ensure a collaborative approach. This is achieved through leading community initiatives and by supporting the facilitation of community and business actions. The Sustainability Strategy and Climate Change Adaptation Action Plan were both adopted in March.

Wodonga Council Annual Report 2022-2023

OTHER ENGAGEMENT PROJECTS: • Notice of Intention to Sell Land - Bilston Drive • Belvoir and Willow Parks Master Plan • Domestic Animal Management Plan 2021 to 2025

• Proposed Road Deviation - Meridian Rise Estate • Draft Revenue Policy • Schubert Crescent reconstruction

• Draft Governance Rules - 2022 update

• Community Grants Program review

• Proposed Park Names (2022)

• Draft Budget 2023-2024

• Kosovar Park playground

• Castle Heights Playground design

• Help shape our Early Years plan

• Proposed Lease - Amplitel Pty Ltd

• Revenue and Rating Plan Reference Group nominations

• Draft Community Engagement Policy

• Proposed bike hub in Junction Square

• Proposed Lease - Wodonga Hockey Club

• Community Engagement Policy review

• Draft Governance Rules

• Kinchington Playgrounds

• Diamond Park Master Plan

• Councillor Expenses Policy 2022

• Gateway Lakes Master Plan

• Draft Sustainability Strategy

• Martin Park Master Plan review

• Kosovar Park playground design

• Draft Council Plan - adjusted 2023

• Councillor Briefing Policy 2022

• Draft Budget 2023-2024

• Proposed Park Name - Butko Park

• Draft Public Toilet Strategy 2023-2033

• Proposed Park Name - Dr John Moran Park

• Proposed Road Names - Baranduda Fields

• Draft Climate Change Adaptation Plan 2022-2027

• Draft Committees Policy

• 2C1C Community Strategic Plan

• Proposed Public Toilet Strategy

• Draft Wodonga Revenue and Rating Plan 2023-24 to 2027-28 • Liquor and Gambling Harm Minimisation

Your council

COMMUNITY SATISFACTION SURVEY SNAPSHOT

Wodonga Council experienced declines in the 2023 Community Satisfaction Survey but still performed strongly in comparison to councils across the state. The council performed higher than or in line with the Regional Centres group and the statewide average for councils across all core measures and service areas evaluated. The council’s overall performance declined in the past 12 months, following a similar pattern across the state in the past year. 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 service areas. However, it showed core measures including the condition of local roads, community decisions and lobbying and advocacy were all areas that needed significant improvement. Two in five residents (43%) rate the value for money they receive from Council in infrastructure and services as “very good” or “good”. This is almost twice as many as those who rate Council as “very poor” or “poor” (24%). This polling, organised by Local Government Victoria, was undertaken in February and March this year. This is the seventh consecutive year the council has participated in the state survey. In 2023, 66 of 79 councils took part.

SUMMARY OF CORE MEASURES Wodonga 2023

Wodonga 2022

Regional centres 2023

Statewide 2023

Overall Performance

Community Consultation

Lobbying and Advocacy

Making Community Decisions

Sealed Local Roads

Customer Service

Overall Council Direction

Performance measures

Wodonga Council Annual Report 2022-2023

OUR PERFORMANCE

Our 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)

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

Five strategic objectives (Our pillars)

Strategies to achieve the objectives (What we will do)

Our indicators

STRONG, RESPONSIBLE AND SOUND LEADERSHIP

SUSTAINABLE AND FORWARD-LOOKING

HEALTHY, SAFE AND RESILIENT COMMUNITY

CONNECTED AND ENGAGED COMMUNITY

THRIVING AND VIBRANT COMMUNITY

Wodonga Council Annual Report 2022-2023

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



COMMENT Improvements in financial systems are ongoing with the Purchase Order System being implemented and project work being undertaken to uplift current finance software. Actions from internal audit recommendations continue to be delivered to improve Council’s financial practices. The Revenue and Rating Plan has been reviewed and reference group recommendations were adopted by Council on June 26, 2023. The budget was adopted by Council on June 26, 2023. The Council is projecting underlying surpluses in the short-term future years, however adpoting a rate percentage below the cap has substantially impacted Council’s future year financial sustainability. Council will be working over the next year to improve this position most likely through adjustments to service levels along with efficiency gains within the organisation. Furthermore, a Financial Sustainability Plan is proposed in the Council Plan actions and the community will be engaged around proposed changes required in future budgets.

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



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. Eight council processes have now been redesigned, simplified and automated by the Digital Transformation Team as follows: 1. Street trading Permit application 2. Swimming Pool Barrier Inspections 3. Roads Reserve Works Permit 4. Dial Before You Dig 5. Legal Point of Discharge 6. Contact Us Online Form 7. DCP for Leneva Precinct 8. Online Animal Infringement reviews These eight process transformation pieces have so far delivered $319,000 in operational savings, saved the equivalent of 4.57 FTE staff time and saved the community 724 hours of time filling out manual council forms.

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

 Completed



Our performance

In progress

Not started

ACTION Enable customercentric digital capability and service innovation

STATUS



COMMENT Six council processes have now been redesigned, simplified and automated by the Digital Transformation Team as follows: 1. Street trading Permit application - Complete 2. Swimming Pool Barrier Inspections - Service discontinued 3. Roads Reserve Works Permit - Complete 4. Dial Before You Dig - Complete 5. Legal Point of Discharge - Complete 6. Contact Us Online Form - Complete These six process transformation pieces have so far delivered $149, 320 in operational savings, saved the equivalent of 2.13 FTE staff time and saved the community 428 hours of time filling out manual council forms.

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



A range of sensors are set to be deployed throughout the CBD. 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. The sensor rollout has been delayed due to difficulty in finding expertise and resourcing. The open data policy is complete in draft form with AlburyCity through the Two Cities One Community Partnership and is expected to be approved by Executive and available for public usage in August 2023 Council has implemented public Wi-Fi which allows for traffic monitoring and reporting of movement, interactions and time spent at locations all in a non-personally identifiable way. Council has also, in partnership with 2C1C implemented a mesh WiFi network across the two areas that uses the same SSID and allows visitors and residents to travel between the two areas without the need to change connection.

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



An advocacy document for funding opportunities and lobbying at all levels of government has been approved by council and updated. Have identified opportunities in response to small, quick turnaround activation funding. Councillors briefings have been a valuable means of inviting key partners to inform council on progress with shared priorities. Regular meetings with RDV ensure that council priorities are well presented and funding opportunities identified early. 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. Business case outcomes from State led projects have been finalized and a steering committee established to oversee projects delivery. The Albury Wodonga Hospital advocacy has resulted in letters to both state govts, questions to AWH AGM, workshop with community leaders and Mayors/CEO’s of surrounding shires, media, general business at Council meetings and the appointment of an agency skilled in advocacy relating to hospital. The Mayor has met with Helen, Bill, Rikkie-Lee, Gaelle, Wendy and Georgie to discuss items in the advocacy plan with an importance on the single site hospital matter.

Wodonga Council Annual Report 2022-2023

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

STATUS



COMMENT 2021/2022 Met with WSSC and Wodonga TAFE around pathway opportunities. Presented at Deakin Uni careers conference. Actively promoted trainee position to Latrobe, CSU and Wodonga TAFE. Presented and hosted all day table at Business Wodonga Jobs Fair. Hosted table at WSSC Jobs Fair. Hosted 26 student work experiences (uni, TAFE, school, other). Referred trainee employment position opportunities to AWEC and Aboriginal employment arm at Gateway. Inclusive employment statement in all job advertisements. 2022/2023 Budget proposal to create five years x 3 trainee position and 2 x scholarship over three years. Participated in the NSW police force job expo targeting young people. Training provided in Pride Ally awareness. Visits and address by both the LGBTQI+ and Gender Equality commissioners. We maintain a strong school-based work experience program. The 3 trainee positions and 2 x scholarships have been ceased as an action due to financial pressures with a slight FTE increase post Winton review. Our Gender Equality Action Plan details the specific inclusivity actions being undertaken to increase cross sectional diversity in our workforce. Additionally, it requires a specific Gender Equality Impact assessment be completed for externally focused policies, plans and programs.

Our performance

Wodonga Council Annual Report 2022-2023

This was down three points compared to the 2022 survey.

This was down six points compared to the 2022 survey.

This was down by one point compared to the 2022 survey.

This was made up of two university placements, 9 schoolwork experience students and one independent person for upskilling job capabilities.

The council received an index score of 55 in the annual community satisfaction survey (2023).

The council received an index score of 54 in the annual community satisfaction survey (2023).

The council received an index score of 76 in the annual community satisfaction survey (2023).

The council hosted 12 work experience placements in this period (01 Jan 2023 to 30 Jun 2023).

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

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

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

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

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

Increase in community satisfaction with customer service.

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

This was down six points compared to the 2022 survey.

The council received an index score of 62 in the annuThe council received an index score of 62 in the annual community satisfaction survey (2023).

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

Increase in overall community satisfaction.

Increase in satisfaction with level of advocacy.

This was down by seven points compared to the 2022 survey.

COMMENTARY

The council received an index score of 49 in the annual community satisfaction survey (2023).

2022 - 2023

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

2021 - 2022

Increase in community satisfaction with overall council direction.

STRATEGIC INDICATOR

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

STRONG, RESPONSIBLE AND SOUND LEADERSHIP

SUSTAINABLE AND FORWARD-THINKING Planning for growth, demonstrating stewardship through protecting, enhancing and managing our unique natural and built environments.

ACTION Ensure assets are well-managed through long-term renewal strategies. Undertake detailed planning and design for key community assets and recreational precincts.

STATUS

 

COMMENT Asset Management policies have been updated following the adoption of the Council Plan. Implementation of the new asset management system is well underway, with road assets being configured and tested. Albury Wodonga Sport and Recreation Strategy completed. Open Space Strategy was presented to the May 15, 2023. Council resolved that: Endorses the draft Wodonga Open Space Strategy and appended documents for public exhibition as a part of a planning scheme amendment. Belvoir Park playground stage two has been completed and the playground opened in May 2023. Community consultation has been undertaken for Kinchington Reserve play spaces; design tender is nearing completion, with the construction tender and works scheduled for 2023-24. Playground renewals works have been completed at Bill Black and Gayview Park playgrounds. Playground design and consultation have been conducted for Castle Heights Park. Playground Strategy review is underway and scheduled for completion in 2024. Council undertook a feasibility study on the redevelopment of the Wodonga Senior Citizens’ Centre, including the housing of the Wodonga Historical Society, the project will be finalised in early 2023/24 for council consideration. The Wodonga Master planning project that includes Diamond Park, Gateway Lakes and Martin Park has commenced. Social infrastructure planning in progress, aim at analysing and projecting the municipal-wide social infrastructure supply and demand, this will inform both shorter term infrastructure investment needs and longer-term plan to fund the development of the infrastructure. Wodonga Sport and Leisure Centre and Waves Facility Review works have been completed, with a summary report and recommendations were presented to council in May 2023. Motion moved that council: Undertakes the required renewal works; and Considers planning and design works associated with a second body of water at Wodonga Aquatics Venue and Event Space (WAVES).

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



Two masterplans are currently in progress for Gateway Island, with a specific focus on the Gateway Lakes and Diamond Park precincts. These masterplans aim to provide a comprehensive conceptual layout and contribute to the future development of the site. Tenders are also being sought for the precinct planning at Gateway Village. The completion of all of these masterplans is scheduled for next year. A request for consultancy services has been issued for the Wodonga Creek Waterway Activation Project. The selected consultant will bear responsibility for all aspects of design and approvals, ensuring the project progresses through to the detailed design phase. Funding for the project, totalling $5 million, will be jointly provided by the Regional Deal and Wodonga Council. The anticipated completion date for the project is 2026. Additionally, further precinct planning on Gateway Island will be undertaken as part of the regional deal and as funding becomes available or is allocated through council’s budget processes. Unfortunately, the Bonegilla Township Redevelopment project was not pursued due to an unsuccessful funding application. However, it is expected that this will become a significant strategic planning project in the upcoming years.

Our performance

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

STATUS

COMMENT



Open spaces have been identified for renewal and these are being progressively converted utilising the capital budget, and prioritised on the basis of risk, age, location and use.



Sustainability Strategy 2022-2026 and Climate Change Adaptation Action Plan 2022-2027 were both adopted at March 2023 council meeting.

Technical working group has been established. A Development Contributions Expenditure Policy has been completed that ensures compliance with statutory obligations under the Planning and Environment Act. A standard working group agenda has been developed. Processes for calculating, approving and automatic invoicing of Development Infrastructure Levy and Community Infrastructure Levy has been integrated into council’s Pathway software system.

Continue to advocate for, and explore opportunities, that realise the development for Junction Place.



Updates received from Development Victoria (DV) to councillors and Community Reference Group Chair to CEO and Exec. Hospital proposal on Stanley Street to be a good activator of CBD and will particularly lead to greater interest in CBD. Friday’s in the Square have been a good site activator. Continued advocacy to politicians to activate VicTrack land. A Community Reference Group (CRG) has been established by DV with council’s strong support and has has a number of meetings. This has resulted in a better understanding of the commercial realities of the site and the release of an Expression of Interest for the development of the land. Work will continue into 2023/2024 and beyond.

Wodonga Council Annual Report 2022-2023

Our performance There were 229 applications determined.

The council received an index score of 61 in the annual community satisfaction survey (2023).

There were 2574 tonnes of kerbside waste that went to landfill in this period, tracking just under the previous year (Council data).

The council’s total energy use for the period was 7,514,789 kWh.

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)

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

Increase in community satisfaction with planning for population growth.

Decrease amount of kerbside waste going to landfill.

Improved energy efficiency rating for council assets

2022 - 2023

There was 226 applications determined in this period.

2021 - 2022

Increase in planning applications issued.

STRATEGIC INDICATOR

This is a 5 per cent increase in

Increases in all waste streams have been recorded during the past years of the COVID-19 pandemic, now council data has recorded a small decrease compared to the 2022 survey

This was down four points compared to the 2022 survey.

This was a small increase from the previous year.

COMMENTARY

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

This was made up of two university placements, 9 schoolwork experience students and one independent person for upskilling job capabilities.

SUSTAINABLE AND FORWARD-THINKING

Wodonga Council Annual Report 2022-2023

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

This was down by three points compared to the 2022 survey.

The council received an index score of 76 in the annual community satisfaction survey (2023).

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

Increase in community satisfaction with the appearance of public areas.

Installation of shade sails at Birallee Park Pump Track, Baranduda Reserve playground and playground on Maygar and Rogers Avenue in Whitebox Rise.

Completed an expansion (Stage 2) of Belvoir Park playground.

Completed playground renewal works at Bill Black, Gayview Park and Kosovar playgrounds;

There were 54 in this period (Council data).

Increased access to green spaces and recreation facilities.

There were 52 in this period. (Council data)

There were three playground upgrades, 1 playground extension, two additional recreation facilities and an increase in female-friendly facilities.

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

Construction of the new Wodonga Hockey Pavilion at Birallee Park and the redevelopment of the existing hockey and BMX pavilion completed;

This was down two points compared to the 2022 survey.

COMMENTARY

Increase in completed project plans.

The council received an index score of 68 in the annual community satisfaction survey (2023).

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

Increase in community satisfaction with environmental sustainability performance.

2022 - 2023

2021 - 2022

STRATEGIC INDICATOR

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

STATUS



COMMENT Albury Wodonga Sport and Recreation Strategy completed. Albury and Wodonga Council’s supported a 12-month extension to Aligned Leisure for the joint Albury Wodonga Aquatics Facility Management Contract. Planning and discussions for the next Aquatics Facility Management Contract are underway. Including discussions and bench marching of other regional facilities has commenced. Council officers have facilitated site visits and tours of sports and reaction facilities for surrounding North-East LGA’s Updated priority projects list from council long-term council budget have been provided to Sport and Recreation Victoria. Completed ‘Move in May’ initiative offering free and low-cost physical activity opportunities to the community. Partners included: - Aligned Leisure, - Reclink Australia, - Various community clubs and groups. Completed construction of the joint funded Birallee (Hockey/BMX) Precinct Masterplan Project. Official opening on June 2, 2023.

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



Gender Impact Assessments undertaken for diverse strategies and projects; including for projects: Pathway Solar Lighting, Upgraded lighting at Les Chessley Park and the CBD bike hub and changing places, Public Toilet Strategy and Community Engagement Policy. Refresher session to support Team Leaders in undertaking and embedding Gender Impact Assessment (GIA). Internal D&I committee established to drive a cross council approach. A new D&I Officer has been recruited to provide a resourcing on this action. A prioritised list is developed to ensure GIAs are undertaken for the most public impacting projects.

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



Council has undertaken a number of strategic initiatives including working with Wodonga Police on the development of the new Local Safety Committee for Wodonga, and formation of (application with commission) and participation in the Wodonga Liquor Accord, with the agenda including harm minimisation. Additionally, council has facilitated a Youth Safe Space at Hyphen, coordinated the 16 Days of Activism program across the city, hosted International Womens Day, partnered with Mungabareena in the mapping of a domestic and family violence project, and supported the Centre Against Violence in the development and delivery of Tackling Consent workshops across Wodonga.

Our performance

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

STATUS



COMMENT Wodonga Liquor and Gambling Policies and Action Plans commenced, including research, consultation and development of drafts. The project will incorporate: - Policies; - Action Plans; - Social Impact Assessment Tool Review; - Liquor License Assessment Procedure; and potential, - Planning Scheme Amendment Draft Additionally, council has secured funding from Vic Healths Tackling Alcohol Harm Together, and is a member of the newly forming Wodonga Liquor Accord, a member of the Local Safety Committee; and is currently in the process of re-establishing the Local Drug Action Team (with the support of funding) to implement an action plan aimed at reducing alcohol and drug-related harm.

Optimise the liveability in our key neighbourhood precincts.

Advocate to support affordable housing options.



Council’s statutory planning and building teams have continued to provide a high level of service to the community. The resulting high quality land use and development outcomes will enhance the livability of the city. Ongoing planning initiatives include strategies to improve public open space, sustainable subdivision design, integrated transport and the integrated development of the Leneva-Baranduda Precinct Structure Plan.



Affordable housing advocacy with the State Government, Homes Vic, MAV and developers to encourage: - Release of state-owned land; - Regulatory reform to incentivise affordable housing; - Redevelopment of existing housing stock and increasing of density; - Housing diversity in new subdivisions; - Development of a Youth Foyer in Wodonga; - Consideration of the growing number of senior women experiencing homelessness; and, - Development of worker accommodation to support diverse industry. Additional outcomes include the Sustainable Subdivision Framework Trial with measures to reduce the long-term running costs of new dwellings, which promotes housing affordability; review of the City’s residential zones (Stage 1) currently underway, with a draft report recommendation for more intensive housing adjacent the city centre, and the Whitebox Rise and Birralee shopping centres; Homes Vic Big Housing Build commitment to social and affordable housing across Wodonga, nearing completion; and State Government funding of the Youth Foyer in Wodonga.

Wodonga Council Annual Report 2022-2023

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

STATUS



COMMENT Council is a partner of the Local Public Health Unit which has a key priority focus on improving the mental wellbeing of people in the Ovens Murray catchment. Additionally, council continued to facilitate environments which support mental health and build resilience through a number of strategic initiatives and settings including - the delivery of Community Centre services, the Volunteer Program, Community Grants Program, Seniors Social Participation Project, execution of the Youth Strategy, a partnership with Head Space to provide localised access, delivery of Hyphen public programs (including connection events, inclusive resources, and wellbeing initiatives), and partnering with secondary schools in Resilience Project resourcing. Council’s strategic advocacy included the Wodonga Project and Youth Foyer, with the Foyer subsequently securing funding from the State Government for development in Wodonga.

Build a connected and inclusive community that has access to information and the opportunity to engage. Advocate for, and implement initiatives, that lead to safer neighbourhoods.



An updated advocacy plan, including social advocacy priorities was adopted by council at the August 2022 Council meeting. This document is available to use as a resource when lobbying governments and funding bodies. These priorities are monitored, and the plan updated periodically with a review and update in July 2023. Ongoing advocacy including a community workshop has been undertaken for a purpose-built, single-site hospital.

A number of strategic plans across council have been developed and/or continue to be delivered which support safe neighbourhoods, including: - The Open Space Strategy; - Albury Wodonga Integrated Transport Strategy, in development; - Wodonga Playground Strategy; - Disability Action Plan, and facilitation of Wodonga Access Committee; - Wodonga Toilet Strategy; and, - Alcohol & Gambling Policy and Action Plan, in development. 2022/23 also saw a number of capital upgrades to shared path network lighting and underpass lighting across the city, in order to support access and safe use. Council services facilitating safe neighbourhood environments through community connection, education, health and capacity building included: - Delivery of the Environmental Health program across neighbourhood settings; - Delivery of the Baranduda and Felltimber Community Centre services; - Delivery of Early Years services; - Activation of recreational precincts; - Volunteer capacity building programs; and, - Undertaking of Social Impact Assessments for licenced premises. Additionally, council partnered in the formation of a new Local Safety Committee, led by Wodonga Police.

Our performance

Wodonga Council Annual Report 2022-2023

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

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

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

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

2021 - 2022

STRATEGIC INDICATOR

An increase of 11.9 per cent in criminal incidents and 3.2 per cent in recorded offences, with the numbers reaching 2,703 and 3,750, respectively (Crime Statistics Victoria, 2023). 13 per cent increase in crimes against the person*, with 693 incidents recorded, compared to the previous year. (Crime Statistics Victoria, 2023)

•

Council installed seven new underpass lights along the Wodonga pathway network, with a further one due to be completed in early August, bringing total solar lights on the network to 296. Evidence suggests that pathway lighting increases people’s sense of safety, especially women.

Increase of 17.2 per cent in reported incidents of family violence in Wodonga, with the number reaching 1,023 (Crime Statistics Victoria, 2023).

•

In the year leading up to March 2023 there was an:

2022 - 2023

*Includes common assault, family violence, intimidation, stalking, neglect, aggravated robbery, etc.

Note: It was incorrectly reported that there were 2701 criminal incidents in Wodonga 2022. It was 2,671 (Crime Statistics Victoria)

Data for ‘people feeling safe walking alone down their street after dark’ is no longer being recorded or readily available.

COMMENTARY

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

HEALTHY, SAFE AND RESILIENT COMMUNITY

Our performance

Increase in sport and recreation participation rates.

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

STRATEGIC INDICATOR

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

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

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

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

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

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

2021 - 2022

38 per cent of Wodonga people have one or more long term health condition (ABS 2021). 41 per cent of Wodonga residents who report their health as ‘very good’ or ‘excellent’ (VPHS, 2020). 53.2 per cent of adults in Wodonga reported a low level of psychological distress (VPHS, 2020). 21.3 per cent of adults in Wodonga reported a high to very high level of psychological distress in 2020, up from 14 per cent in 2017 (VPHS, 2020). 27.3 per cent of residents reported a normal weight/BMI rating (VPHS, 2020).

• • • •

•

The overall physical wellbeing of Wodonga primary aged children declined from 79.2 per cent in 2019 to 76.1 per cent in 2022. The overall psychosocial wellbeing of Wodonga primary aged children decreased slightly from 2019 to 2022, from 68.1 per cent to 67 per cent (Deakin University, 2023). The rates of overweight/obesity amongst primary school aged children increased from 35.8 per cent in 2019 to 41 per cent in 2022. (Deakin University, 2023)

• •

•

The proportion of Wodonga primary aged children meeting self-reported physical activity guidelines (>1 hour of moderate to vigorous physical activity 5 days per week) decreased significantly, from 35.2 per cent in 2019 to 21.3 per cent in 2022. (Deakin university, 2023).

The proportion of Wodonga primary aged children using active forms of transport to or from school increased from 27 per cent in 2019 to 31.1 per cent in 2022 (Deakin University, 2023).

61% per cent of people aged 18+ complied with the physical activity guidelines (Ovens Murray, VPHS 2019).

The Super Tuesday count was 796 (2023), up 2.6 per cent from 2021 (776 movements).

Total attendances at the Wodonga Aquatic Facilities were 297,361, up 39 per cent for last year (212,729).

77 per cent of Wodonga primary school aged children met the recommended consumption of fruit (up from - 71 per cent in 2019), and 15 per cent met the recommended consumption of vegetables (down from 20.8 per cent in 2019).

•

In 2022:

12.8 per cent of Wodonga population have a diagnosed mental health condition (ABS 2021).

•

2022 - 2023

2022 VPHS data yet to be released.

Received new data from the Super Tuesday count from 2023.

Increased participation numbers for the Wodonga Aquatic Facilities from 2021-22.

Note: The COVID-19 pandemic has been noted as a likely significant contributor to the increase in overweight/ obesity.

According to the Department of Health, the 2022 Victorian Population Health Survey data is currently being analysed and will be released in 2023.

COMMENTARY

Wodonga Council Annual Report 2022-2023

12% experiencing housing stress. (ABS 2016)

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)

Increased access to appropriate and affordable housing.

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

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

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

27% experiencing rental stress. (ABS 2016)

2021 - 2022

STRATEGIC INDICATOR

40.9% of the available housing for rental is considered affordable for moderateincome earners, 22.2% for low-income earners, and 0.9% for very low-income earners. (Dec. 2022 Profile id) 705 households (4.3% of all households) are in immediate need of affordable housing (Dec. 2022 Profile id)

•

The percentage of residents currently renting from the government (social and public housing) in Wodonga is 5.5%. This figure is 2.5% higher than the rest of regional Victoria (Dec 2022 profile id)

As of 2023, the Victorian Housing Register housing waitlist reported a total of 1,387 individuals in Wodonga seeking government housing (up 88.6% from 2022)

6.7% of households with a mortgage (380 out of 5,704) and 22.1% of households in private rentals (978 out of 4,427) are facing housing stress* in Wodonga (ABS 2021).

40.9% of the available housing for purchase is deemed affordable for moderateincome earners, 8.1% for low-income earners, and 0.5% for very low-income earners (Dec. 2022 Profile id)

•

In Wodonga:

2022 - 2023

2020- 649 people on the Victorian Housing Register

Previous data showed 7 per cent of population renting from government (social housing) (BS 2016)

Housing Register housing waitlist in Wodonga 2022 - 762 people

*Mortage and rental (housing) stress is typically described households that spend more than 30 per cent of gross income on housing/ rental costs.

Note. 2021 ABS data referenced.

Affordable housing refers to housing that is priced and within the financial means of low to moderate-income earners.

COMMENTARY

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 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.

STATUS



COMMENT Continued communications through public notices, online channels and newsletters with a range of council and community interest information. Consultation was held for the first phase of the draft budget for 2023-2024 in February and March. Following extensive consultation a new Community Engagement Policy was adopted. Other consultations included playgrounds, policies, leases, draft public toilet strategy, review of community grants and the Draft Budget 2023-2024 and Council Plan adjusted Year 3. -



Wodonga Council’s Reconciliation Action Plan (RAP) endorsed by Reconciliation Australia and adopted by Council. Development of the new ‘Crossing Place Trail’ along the Murray River, worked with four Aboriginal artists for the installation of public art. Burraja Cultural Centre redevelopment completed; Diverse Aboriginal cultural programs delivered across council venues; Naidoc event hosted annually; RAP External Reference Group - ongoing; - Aboriginal Engagement Framework - in development.

Several major events were held including CoCreate in January, March and June and Australia Day which included citizenship and awards ceremonies. Fridays in the Square was introduced to activate the night-time economy in February and March. Venues have hosted a range of community and cultural programs including school holiday programs. Major events returned to the city including Chryslers on the Murray and Red Hot Summer Tour. A February Community Impact Grants round was held and awarded. Planning permits for large residential subdivisions require the construction of footpaths and dual use paths to link into the overall pedestrian network. This includes developments within the Leneva-Baranduda Precinct Structure Plan, Whenby Grange and Kinchington estates. Council projects included the construction of a new path system in Jack Mahers Park and construction of a ‘missing’ section of footpath along Melrose Drive. These projects cost approximately $100,000.

Continue to advocate for improvements in integrated public transport.



Our performance

The Draft Albury Wodonga Integrated Transport Strategy has been completed. A strategic objective of the draft policy is advocacy for a “connected, reliable, safe and accessible public transport network”. Approval of the Integrated Transport Strategy will assist Council in advocating for state managed services including increased bus services. This strategy is currently in final draft and will be completed in the 2023/2024 financial year and presented to the respective council’s for adoption.

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

STATUS

COMMENT



Council continued execution of the Disability Action Plan, and facilitation the Wodonga Access Advisory group. Actions delivered include the launch of Sunflower Hidden Disability Program, collaboration with Dyson on an access training resource for public transport across the city, and securing of Changing Places funding for a CBA facility. The Youth Strategy was executed and involved partnerships with a youth committee, support of the North East Pride Collective, work with Wodonga Tafe students with disabilities, a partnership with Centre for Multicultural Youth and introduction of the Social Connect at Hyphen. The Seniors Participation Project was concluded, including the Age Friendly Business Checklist and Social Connections Guide. Council established a form partnership with Junction Support Serivces and the Department of Transport to address public transport challenges for refugee and Aboriginal and Torres Strait Islander Communities. Early Years continued hosting cultural and linguistically diverse supported play group, and council supported AWECC to deliver Harmony Day celebrations. Council collaborated with Aligned Leisure and Uniting to implement The Dry Access Program, which allows individuals experiencing homelessness to access shower facilities at public pool locations.

Monitor key road network links – both state and council-managed – for changing conditions including climate change and population growth.



Council’s road network is continually monitored through own staff inspections, complaints/reports from the community and regular and programmed asset inspections. Some deterioration has become evident following a wet summer, with this being recognised by a budget allocation of $500,000 over the next 3 years in the 2023/2024 budget. These works will be incorporated into the Infrastructure and Projects team’s work program. Road repairs and renewals continue as per council’s asset renewal plans and road management plan.

Wodonga Council Annual Report 2022-2023

Our performance

COMMENTARY Venues activities and attendance at events and programs continue to grow as the city recovers from the impacts of covid and floods.

This was down one point compared to the 2022 survey.

There was a decrease in website users with a significant increase in social media reach due to increase in advertising for events with regional reach and consultations.

This was down three points compared to the 2022 survey.

This was down eight points compared to the 2022 survey.

2022 - 2023 More than 276,000 people participated in councilrun programs and activities across community events, civic events and venues including The Cube Wodonga, Hyphen, Bonegilla Migrant Experience and community centres. (Council data).

The council received an index score of 67 in the annual community satisfaction survey (2023).

More than 1,057,579 people and engagements with council’s corporate communications platforms (Google Analytics, Meta).

The council received an index score of 56 in the annual community satisfaction survey (2023).

The council received an index score of 56 in the annual community satisfaction survey. (2023)

2021 - 2022

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)

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)

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

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.

STRATEGIC INDICATOR

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.

CONNECTED AND ENGAGED COMMUNITY

Wodonga Council Annual Report 2022-2023

Increased opportunity for vulnerable population groups to engage and participate.

STRATEGIC INDICATOR

Coordinated Freeza committee of 11 young people; focusing on leadership, skills development and organised 7 programs/ events.

In 2023 two multicultural events were supported through MOU.

In 2023, the Wodonga Community Access Advisory Group actively involved approximately 20 members and provided advice to inform on 28 access and inclusion improvements.

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)

2022 - 2023

2021 - 2022

COMMENTARY

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 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

STATUS



COMMENT Council officers are working closely with international and national proponents to explore and realise benefits of establishing developments at LOGIC. Council has developed a strategic approach to proactively attract new investment to Logic which will bring new industries to Wodonga and support opportunities for new jobs and upskilling of Wodonga’s workforce. The appointment of a land sales agent is intended to expedite this process. There were three land sales at LOGIC over the last period to SCT, O’Brien Transport and Formula Forage.



The Visit Albury Wodonga team has delivered the following campaigns, programs and events: - 2022-23 Tourism Partner Program launched with 125 partners across Albury Wodonga - New Seasonal Inspiration Guide and city maps launched - 2022-23 Business Event Planner’s Guide Launched - Ongoing marketing campaigns leveraging Albury Wodonga’s distinct seasonality - Albury Wodonga Tourism Signage Strategy - delivered - Conducted two industry events including Sydney Melbourne Touring product development workshop - Finalised the 2022 Albury Wodonga Visitor Economy Trends Report, which - demonstrated strong growth and better than pre-COVID performance. Roche Drive extension and detention basin have been awarded. Construction has been completed. Works to the retardation basin are well underway with completion of the installation of the piped drainage infrastructure due for completion by approximately mid-August 2023. Work is proposed to commence to design the William Page Drive road link between Bandiana Link Road and Chapple Street. This could open up that precinct for industrial development.



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. Work has been completed on an ‘expenditure-escape’ study, and a number of workshops have been held with the councillors to determine a way forward. Council continues to engage with Business Wodonga in encouraging continued business growth.

Our performance

ACTION Identify opportunities post-Covid for employment, population migration and remote working to attract people wanting to relocate to regional areas. Attract and grow major events to the city. Support existing business to grow and/or innovate.

STATUS



COMMENT 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. Council completed Covid funded outdoor activation fund activities that support retail, hospitality and creative sectors. Funding was directed towards additional outdoor dining installations, improvements at Gateway Village and delivery of a marketing campaign.



The Event Attraction Program supported twelve events in 2022-2023, with an estimated total direct and indirect effect of $23.5 million to the Albury Wodonga economy. Council has continued to work with partner such as business Wodonga and Start Up Shake Up to support business growth and innovation through the provision of multiple workshops, promotion of activities and events through business newsletters and social media and supporting an inaugural Jobs expo. This work is ongoing in this regard with the team continuing to work with Business Wodonga. Plans are also underway to host an event at LOGIC in October 2023.

Wodonga Council Annual Report 2022-2023

Our performance This was an increase of 44 per cent on the previous year. 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. Building development has slowed in the past 12 months.

This was a decrease of 33 per cent on the previous year.

This result is steady from previous period, but the average square meterage has slightly increased. The vacancy rate and area have remained consistent since the last reporting period which indicates stability in CBA vacancy rates. The number of overnight visitors to Albury-Wodonga increased by 106 per cent and domestic day trip visitors increased by 20 per cent from 2021.

There were 50 applications lodged through the Better Approvals process in the sixmonth period (Council data).

There has been $137 million in building approvals in this period (Council data). There was $43 million in nonresidential building approvals to June 30, 2023. (Council data). There were 10 vacancies in the CBD at year end with a total of 3781 sqm (Council data).

There were 876,000 domestic day trip visitors and 800,000 domestic overnight visitors to Albury Wodonga in 2022 calendar (VAW Visitor Economy Trends 2022).

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

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)

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

Increase in investment opportunities realised in the city

Increased value of non-residential building approvals

Reduction in the Wodonga CBA retail vacancy rate

Increased number of domestic day trip and overnight visitors

No change.

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

Increase in number of new businesses established in Wodonga

COMMENTARY No updated data. 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 4.2 per cent (ABS) which is still relatively low but an increase of 0.8 per cent on the last reporting period.

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

Increase rate of Wodonga’s labour force

2022 - 2023 Wodonga’s labour force increased by 6.2 per cent with an additional 1372 jobs (ABS 2021).

2021 - 2022

STRATEGIC INDICATOR

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.

THRIVING AND VIBRANT COMMUNITY

Wodonga Council Annual Report 2022-2023

Our performance

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 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.

• 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.

Wodonga Council Annual Report 2022-2023

MEETINGS OF THE COUNCIL

COMMITTEES

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

Sections 63, 64 and 65 of the Act allow councils to establish delegated committees, joint delegated committees and community asset committees.

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 2022-2023, 15 council meetings were held, comprising 12 ordinary meetings and three special meetings. The following table provides a summary of councillor attendance at council meetings for the 2022–2023 financial year.

COUNCILLORS

ORDINARY MEETINGS

SPECIAL MEETINGS

TOTAL

Danny Chamberlain

7 of 7

1 of 1

Libby Hall

12 of 12

3 of 3

Danny Lowe

12 of 12

3 of 3

Ron Mildren

12 of 12

3 of 3

Kev Poulton

12 of 12

3 of 3

Olga Quilty

12 of 12

3 of 3

Graeme Simpfendorfer

12 of 12

3 of 3

John Watson

4 of 4

1 of 1

NB: A councillor is counted as attending a council meeting where a councillor is late to a meeting, is on an approved leave of absence, or a vacancy has been created due to resignation, death, failure to take the oath of office or going out of office under section 35(1) of the Local Government Act 2020 (the Act).

Our performance

At its meeting of May 15, 2023 Council established a Finance and Budget Delegated Committee (FBDC). The FBDC did not hold a meeting during 2022-2023.

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, and further revisions commenced on September 2, 2022 and April 19, 2023. The Governance Rules: 1.

Establish a framework for decision making;

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

Establish rules for the disclosure of a conflict of interest; and

Require the reporting of informal meetings of councillors.

CONFLICT OF INTEREST

COUNCILLOR ALLOWANCES

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.

Mayors and councillors are entitled to receive an allowance while performing their duties as an elected official. Pursuant to section 39 of the Act, 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.

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 2022–2023, seven conflicts of interest were declared at council meetings and eight were declared at councillor briefings.

For the period from July 1 to December 17, 2022 the councillor allowance was $30,024 per annum, the deputy mayoral allowance was $48,235 per annum and the mayoral allowance was $96,470 per annum. From December 18, 2022 the councillor allowance was $31,353, the deputy mayoral allowance was $50,319 per annum and the mayoral allowance was $100,637 per annum. The following table contains a summary of the allowances paid to each councillor during the 2022-2023 financial year.

COUNCILLORS

Further, councillors must 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.

ALLOWANCE $

Danny Chamberlain (from 12/12/2022)

17,372.66

Libby Hall

40,946.00

Danny Lowe

30,787.52

Ron Mildren

67,897.20

Kev Poulton

56,724.84

Olga Quilty

30,787.52

Graeme Simpfendorfer

41,342.84

John Watson (resigned 25/10/2022)

9,514.44

Wodonga Council Annual Report 2022-2023

COUNCILLOR EXPENSES

AUDIT COMMITTEE

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.

As part of the council’s governance obligations to its community, the council has constituted an Audit and Risk Committee to facilitate:

The details of the expenses including reimbursement of expenses for each councillor and member of a council committee paid by the council for the 2022-2023 year are set out in the following table.

COUNCILLORS

TRAVEL

PROFESSIONAL DEVELOPMENT

OTHER

DETAILS OF COUNCILLOR EXPENSES

Danny Chamberlain

$319

$4661

$1252

Libby Hall

$155

$678

$2147

Danny Lowe

$2900

$2147

Ron Mildren

$1184

$2407

$2147

Kev Poulton

$678

$2147

Olga Quilty

$319

$2121

$2147

Graeme Simpfendorfer

$637

$916

$2,147

John Watson

$895

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

Our performance

• The enhancement of the credibility and objectivity of internal and external financial reporting; • Effective management of financial and other risks and the protection of council assets; • Compliance with laws and regulations as well as use of best practice guidelines; • The effectiveness of the internal audit function; and, • The provision of an effective means of communication between the external auditor, internal audit, management and the council. The Audit and Risk Committee consists of two councillors and three external independent members. External independent members are appointed for a three year term, with the chair elected from among the external independent members. During 2022-2023 Cr Olga Quilty and Cr Danny Chamberlain were the councillor representatives and the external independent members were David Pendleton, Robyn Gillis and David Kortum. The Chief Executive Officer, Director Corporate and the Internal Auditor 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 each Audit and Risk Committee meeting are subsequently reported to, and considered by the council.

STATUTORY INFORMATION

PUBLIC INTEREST DISCLOSURE PROCEDURES

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

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.

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.

Procedures on how to make a disclosure are publicly available council’s website. During the 2022-2023 year no disclosures were notified to council officers appointed to receive disclosures, or to IBAC.

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 www.ovic.vic.gov.au and on the Wodonga Council website.

Wodonga Council Annual Report 2022-2023

PERFORMANCE STATEMENT

FOR THE YEAR ENDED JUNE 30, 2023

DESCRIPTION OF MUNICIPALITY The city of Wodonga is strategically situated on the Hume Highway between Melbourne and Sydney in North East Victoria. The municipality includes 13 localities and covers an area of 433.7 square kilometres. The main industries included manufacturing, health care and social assistance, public administration and safety, retail and trade, education and training. The council area has a population of 43,635 and is the fastest-growing centre in the North East.

OVERVIEW OF 2023 During the financial year council experienced growth in residents and demand for services. Extensive works were undertaken to improve infrastructure.

Our performance

Wodonga Council Annual Report 2022-2023

Expenses per head of population have increased by 156% in the 2023 financial year. This includes a significant, nonrecurrent impairment to the asset class of Land Under Roads of $107 million due to a change in the valuation methodology used.

11.5%

4.00

$254.50

$1,253.19

7.9%

4.00

$265.90

$1,261.71

15.9%

4.00

16.4%

3.00

$373.60

$1,323.25

77.50

The SEIFA Index of Disadvantage is a measure of the relative level of socio-economic disadvantage and/or advantage based on a range of Census characteristics. The latest SEIFA index score is based on 2021 Census data and suggests that the socio-economic status of the people living in Wodonga has slightly decreased.

Recurrent grant funds increased by almost 15% due to increased Financial Assistance grant funds being received just prior to year-end.

“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.

$325.43

$1,275.39

77.95

81.11

$4,302.17

82.76

$1,675.43

2023

$12,581.02 $10,654.05 $10,583.70 Substantial infrastructure revaluation increments occurred in the current financial year.

$1,802.87

$1,634.60

2022

Comment

$9,686.48

2021

2020

Results

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 above “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

[Number of permanent staff resignations and terminations / Average number of permanent staff for the financial year] x100

Percentage of staff turnover

Workforce turnover

[Index of Relative Socio-economic Disadvantage by decile]

Relative socio-economic disadvantage

Disadvantage

[Recurrent grants / Municipal population]

Recurrent grants per head of municipal population

Recurrent grants

[Own-source revenue / Municipal population]

Own-source revenue per head of municipal population

Own-source revenue

[Municipal population / Kilometres of local roads]

Population density per length of road

[Value of infrastructure / Municipal population]

Infrastructure per head of municipal population

[Total expenses / Municipal population]

Expenses per head of municipal population

Population

Indicator / measure [formula]

SUSTAINABLE CAPACITY INDICATORS FOR THE YEAR ENDED JUNE 30, 2023

Our performance

[Number of active library members / Municipal population] x100

Active library members

Participation

Libraries

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

Satisfaction with council decisions

Satisfaction

Governance

[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

Critical and major non-compliance outcome notifications

Health and safety

Food Safety

[Number of successful animal management prosecutions]

Animal management prosecutions

Health and safety

Animal Management

[Number of visits to aquatic facilities / Municipal population]

Utilisation of aquatic facilities

Utilisation

Aquatic Facilities

Service/Indicator/Measure

10.37%

100.00%

5.72

2020

RESULTS

8.45%

100.00%

3.55

2021

SERVICE PERFORMANCE INDICATORS FOR THE YEAR ENDED JUNE 30, 2023

8.03%

100.00%

4.92

2022

8.77%

98.80%

6.82

2023

Council’s performance rating on decisions made in the interest of the community declined significantly in the last 12 months. Council is working towards improving transparency with regard to decisions made and in providing information. For example, funds have been spent on Community Engagement Software in the last financial year.

There were no animal management prosecutions during the year.

There was a large increase in attendance at both facilities in the 2023 financial year due to being the first full 12 months of operations without the negative impacts of the COVID pandemic and repair works.

Material Variations

Wodonga Council Annual Report 2022-2023

[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

Council planning decisions upheld at VCAT

Decision making

Statutory Planning

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

Satisfaction with sealed local roads

Satisfaction

Roads

[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

Participation in the MCH service by Aboriginal children

Participation

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

Participation in the MCH service

Participation

Maternal and Child Health (MCH)

Service/Indicator/Measure

0.00%

75.17%

74.79%

2020

RESULTS

100.00%

63.99%

72.56%

2021

0.00%

64.32%

70.20%

2022

0.00%

72.02%

71.11%

2023

Weather conditions for the previous 12 months have been extraordinary due to flooding and heavy rain throughout the area. This has resulted in the need for increased resealing and road repair works being undertaken. This situation has negatively impacted the Communities perception of the condition of local roads in the short term.

Participation is slowly returning to preCOVID pandemic levels as the 2021-22 results were impacted greatly by a continuation of pandemic lockdowns. The 2022-23 results are more in line with the 2019-20 results.

Material Variations

Our performance 71.25%

Waste Collection Waste diversion - 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

Material Variations

“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

“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

“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 authorized 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

“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

“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

“annual report” means an annual report prepared by a council under section 98 of the Act

“active library borrower” means a member of a library who has borrowed a book from the library

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

70.89%

2023

“food premises” has the same meaning as in the Food Act 1984

72.48%

2022

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

72.64%

2021

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

DEFINITIONS

2020

Service/Indicator/Measure

RESULTS

Wodonga Council Annual Report 2022-2023

2023

[Asset renewal expense / Asset depreciation] x100

100.52%

193.91%

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

Obligations Asset renewal Asset renewal compared to depreciation

325.87%

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

184.65%

111.74%

329.69%

79.67%

29.84%

439.18%

78.23%

21.17%

342.13%

$3,428.65 $3,868.91 $3,445.48 $8,939.29

2022

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

2021

$1,991.08 $2,045.52 $2,307.52 $2,074.76

2020

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

Dimension/Indicator/Measure

RESULTS

FINANCIAL PERFORMANCE INDICATORS FOR THE YEAR ENDED JUNE 30, 2022

109.4%

214.21%

263.20%

$3,477

$2,165

2024

115.7%

166.16%

168.25%

$3,521

$2,206

2025

88.2%

152.44%

105.0%

$3,578

$2,236

2026

74.7%

114.94%

66.10%

$3,646

$2,268

2027

The unrestricted cash balance is lower than last year due to higher conditional grants and developer contributions. Council also holds and manages Financial Assets (Term Deposits) to manage liquidity. Restricted cash is reviewed during the annual budget preparation to improve the long term unrestricted cash position.

Assets held for resale reduced during the financial year as sales were completed.

Expenditure increased by 159%. This includes a significant, nonrecurrent impairment to the asset class of Land Under Roads of $107 million due to a change in the valuation methodology used.

The average rate per property assessment decreased in the 2023 financial year by 10% as a result of excluding the waste management charge.

Material Variations

Our performance 100.52%

43.52%

(7.81%)

72.05%

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

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

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

6.78%

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

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

40.46%

2020

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

Dimension/Indicator/Measure

RESULTS

66.99%

(10.28%)

41.18%

184.65%

6.69%

35.69%

2021

68.59%

(2.32%)

35.80%

79.67%

6.53%

30.12%

2022

66.93%

(150.36%)

25.32%

78.23%

6.41%

24.78%

2023

71.38%

0.35%

36.9%

109.4%

5.0%

39.9%

2024

71.61%

0.47%

32.2%

115.7%

6.0%

34.7%

2025

71.83%

(0.22%)

27.4%

88.2%

5.8%

29.6%

2026

72.04%

(1.17%)

22.7%

74.7%

5.6%

24.6%

2027

The 2023 financial year has resulted in a greater underlying deficit which includes a significant nonrecurrent impairment of the asset class of Lands Under Roads of $107 million due to a change in the valuation methodology used.

Lease liabilities and loan liabilities decreased during the year per payment schedules and as a result of the purchase of a previously leased building asset.

Existing loans continued to be paid down during the year per loan schedules. No new loans were taken up.

Material Variations

Wodonga Council Annual Report 2022-2023

0.66%

Rates effort Rates compared to property values [Rate revenue / Capital improved value of rateable properties in the municipality] x100 0.64%

2021

0.50%

2022

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 above “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 18 “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

2020

Dimension/Indicator/Measure

RESULTS

0.46%

2024

0.47%

2025

0.48%

2026

0.48%

2027

Property values have increased in 2023 at a rate higher than the increase in rates.

Material Variations

“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.

0.64%

2023

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 council information systems or from third parties (e.g. the 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 council in its Financial Plan on 17 July 2023 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 council.

Our performance

CERTIFICATION OF THE PERFORMANCE STATEMENT

Wodonga Council Annual Report 2022-2023

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 2023 overview of 2023 sustainable capacity indicators for the year ended 30 June 2023 service performance indicators for the year ended 30 June 2023 financial performance indicators for the year ended 30 June 2023 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 2023 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.

Our performance

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 the 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 12 October 2023

Travis Derricott as delegate for the Auditor-General of Victoria

Wodonga Council Annual Report 2022-2023

Our performance 27.02%

$11.31

0.00%

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

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

Health and safety Animal management prosecutions [Number of successful animal management prosecutions /Number of animal management prosecutions] x 100

1.24

ANIMAL MANAGEMENT Timeliness 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]

65.06%

$3.96

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

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

5.72

4.50

2020

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

[Number of authorised officer inspections of Council aquatic facilities / Number of Council aquatic facilities]

Health inspections of aquatic facilities

Service standard

AQUATIC FACILITIES

Service/Indicator/Measure

100.00%

$13.27

21.31%

74.60%

1.33

$6.18

3.55

3.50

2021

1.62

$3.19

6.82

4.50

2023

The large variance is due to an increase in attendances across both facilities compared to the previous COVID pandemic, bushfire and pool repair affected years. This means that the cost of running the two facilities relative to attendance has decreased to its lowest level in the last four years.

There was an increase in the number of pool inspections carried out in 2023. This is because testing levels have now returned to pre-COVID pandemic levels.

Material Variations and Comments

0.00%

$11.78

0.00%

$9.82

10.27% 18.74%

There were no animal management prosecutions during the year.

The cost of the animal management service has reduced during the period and is more in line with the 2020 year cost per head of population.

The variance is due to the 2022 year being anomalous with half the typical number of animals collected. This year the number of animals collected increased back up to around 500.

The variance is due to the 2022 year being anomalous with 86.31% 66.07% half the typical number of animals collected. This year the number of animals collected increased back up to around 500.

1.58

$4.47

4.92

3.00

2022

REPORT OF OPERATIONS - SERVICE PERFORMANCE INDICATORS

Wodonga Council Annual Report 2022-2023

100.00%

$519.32

100.00%

10.61%

59.00

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

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

1.16

2020

Service standard 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

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

Time taken to action food complaints

Timeliness

FOOD SAFETY

Service/Indicator/Measure

60.00

6.85%

100.00%

$438.68

100.00%

2.22

2021

56.00

12.02%

100.00%

$932.50

100.00%

1.12

2022

55.00

11.80%

98.80%

$400.54

100.00%

1.14

2023

The cost of the food safety service has reduced during the period and is more in line with the 2020 year cost per head of population. This is because the number of registered food premises has increased to a similar level of registrations in place prior to the COVID pandemic.

Material Variations and Comments

Our performance 74.77%

10.37%

$16.75

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

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

3.29

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

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

59.00

$45,843.71

96.94%

2020

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]

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

[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

Councillor attendance at council meetings

Attendance

Service/Indicator/Measure

$17.39

8.45%

77.21%

2.09

60.00

$53,126.14

96.43%

2021

$31.35

8.03%

72.94%

3.83

60.00

$55,159.86

99.05%

2022

$31.69

8.77%

72.78%

3.92

54.00

$52,388.29

100.00%

2023

Council’s performance rating on decisions made in the interest of the community declined significantly in the past 12 months. Council is working towards improving transparency with regard to decisions made and in providing information. For example, funds have been spent on Community Engagement Software in the past financial year.

Material Variations and Comments

Wodonga Council Annual Report 2022-2023

75.17%

97.84%

23.32

98.88%

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

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

Condition 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

74.79%

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 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

$77.07

100.54%

2020

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

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

Infant enrolments in the MCH service

Service standard

MATERNAL AND CHILD HEALTH (MCH)

Service/Indicator/Measure

99.12%

17.25

91.77%

63.99%

72.56%

$76.04

101.61%

2021

99.22%

11.50

92.11%

64.32%

70.20%

$79.68

101.65%

2022

97.52%

17.71

91.88%

72.02%

71.11%

$80.55

101.58%

2023

Sealed local road requests have increased this year relative to last year due to a flood damage event which occurred this year.

Participation is slowly returning to pre-COVID pandemic levels as the 2021-2022 results were impacted greatly by a continuation of pandemic lockdowns. The 2022-2023 results are more in line with the 2020 financial year.

Material Variations and Comments

Our performance $6.12

68.00

48.00

83.76%

$4,265.38

0.00%

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

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

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

$43.64

2020

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

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

Cost of sealed local road reconstruction

Service cost

Service/Indicator/Measure

0.00%

$4,196.12

72.60%

53.00

67.00

$6.84

$35.73

2021

0.00%

$4,115.14

57.51%

67.00

65.00

$6.08

$31.59

2022

0.00%

$5,036.38

68.10%

77.00

53.00

$8.98

$43.18

2023

Staff resourcing has had a negative impact on the cost per planning application due to consultants providing services at a higher cost base than an employee would.

Staff resourcing has had a negative impact on the median days taken from receipt of the planning application to the decision being made.

Weather conditions for the previous 12 months have been extraordinary due to flooding and heavy rain throughout the area. This has resulted in the need for increased resealing and road repair works being undertaken. This situation has negatively impacted the Communities’ perception of the condition of local roads in the short term.

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. This year’s program as impacted by a significant period of high materials inflation which has increased costs.

Costs to re-construct sealed local roads during the 2023 financial year are considered to be within acceptable ranges and indicate that an efficient and effective road maintenance service is being provided to the Wodonga Community.

Material Variations and Comments

Wodonga Council Annual Report 2022-2023

$43.08

71.25%

Waste diversion 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

$68.03

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

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

4.86

162.59

2020

Service standard 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

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

Kerbside bin collection requests

Satisfaction

WASTE COLLECTION

Service/Indicator/Measure

72.64%

$45.18

$67.88

2.99

146.11

2021

72.48%

$43.89

$67.79

5.09

147.28

2022

70.89%

$46.62

$74.16

3.35

155.53

2023

Material Variations and Comments

GOVERNANCE AND MANAGEMENT ITEMS Community engagement policy (Policy under section 55 of the Local Government Act 2020 (the Act) outlining council’s commitment to engaging with the community on matters of public interest)

ASSESSMENT Policy adopted in accordance with section 55 of the Act Date of operation of current policy: February 22, 2021 Reviewed: April 17, 2023 Replaced previous policy to meet the requirements of the Local Government Act 2020

Community engagement guidelines

Guidelines

(Guidelines to assist staff to determine when and how to engage with the community)

Date of operation of current guidelines: October 1, 2015

Financial Plan

Adopted in accordance with section 91 of the Act

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

Date of adoption: October 18, 2021 Updated July 17, 2023

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)

Date of operation of current plan: June 27, 2022

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

Adopted in accordance with section 93 of the Act. Date of adoption: June 26, 2023

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) Risk Management Policy (Policy outlining Council’s commitment and approach to minimising the risks to Council’s operations) Fraud and Corruption Prevention and Management Policy (Policy outlining council’s commitment and approach to minimising the risk of fraud) Municipal emergency management plan (Plan under section 60ADB of the Emergency Management Act 2013 for emergency prevention, response and recovery)

Our performance

Adopted in accordance with section 94 of the Act Date of adoption: June 26, 2023

Policy Date of commencement of current policy: October 18, 2021 Policy Date of operation of current policy: December 21, 2020 Reviewed: November 21, 2022 Prepared and maintained in accordance with section 60ADB of the Emergency Management Act 2013 Date of preparation: June 25, 2018 Met February 21, 2023

GOVERNANCE AND MANAGEMENT ITEMS

ASSESSMENT

Procurement Policy

Adopted in accordance with section 108 of the Act

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

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

Business continuity plan

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: July 19, 2023

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 (Framework outlining Council’s approach to managing risks to the Council’s operations)

Minor amendment September 20, 2022

Pandemic Business Continuity Plan established: March, 2020 Plan Date of operation of current plan: July 19, 2023

Framework Date of operation of current framework: July 19, 2021

Audit and Risk Committee

Established in accordance with section 53 of the Act

(Advisory committee of Council under section 53 and 54 of the Act)

Audit and Risk Committee Charter adopted August 17, 2021 and reviewed July 18,2022

Internal audit (Independent accounting professionals engaged by the council to provide analysis and recommendations aimed at improving Council’s governance, risk and management controls) Performance reporting framework (A set of indicators measuring financial and non-financial performance, including the performance indicators referred to in section 98 of the Act)

Engaged Date of engagement of current provider: January 1, 2022

Framework Date of operation of current framework: July 1, 2014 Policy reviewed March 20, 2023

Council Plan report (Report reviewing the performance of the council against the Council Plan, including the results in relation to the strategic indicators, for the first six months of the financial year) Financial reporting (Quarterly statements to council under section 97(1) of the Act comparing actual and budgeted results and an explanation of any material variances.)

Reports Date report presented: June 26, 2023

Reports presented to council in accordance with section 97(1) of the Act Date statements presented: October 17, 2022, February 20, 2023, May 15, 2023

Wodonga Council Annual Report 2022-2023

GOVERNANCE AND MANAGEMENT ITEMS

ASSESSMENT

Risk reporting (Six-monthly reports of strategic risks to council’s operations, their likelihood and consequences of occurring and risk minimisation strategies)

Reports Date reports presented: February 20, 2023

Performance reporting (Six-monthly reports of indicators measuring the results against financial and non-financial performance, including performance indicators referred to in section 98 of the Act) Annual report (Annual report under sections 98, 99 and 100 of the Act to the community containing a report of operations and audited financial and performance statements) Councillor Code of Conduct (Code under section 139 of the Act setting out the conduct principles and the dispute resolution processes to be followed by councillors) Delegations (A document 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 (Governance Rules under section 60 of the Act governing the conduct of meetings of council and delegated committees)

Reports Date reports presented: September 20, 2022

Presented at a meeting of Council in accordance with section 100 of the Act Date statements presented: September 20, 2022

Reviewed in accordance with section 139 of the Act Date reviewed: February 22, 2021 Updated: July 19, 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 reviewed: 20 September 2022 Policy amendment: 22 February 2023 Governance Rules adopted in accordance with section 60 of the Act Date Governance Rules adopted: 24 May 2019 Reviewed: 20 March 2023

I certify that the information presents fairly the status of the council’s governance and management arrangements.

Matt Hyde Ron Mildren Chief Executive Officer Councillor Dates: 12 October 2023 Date: 12 October 2023

Our performance

Wodonga Council Annual Report 2022-2023

Our performance

ANNUAL FINANCIAL REPORT 2022-2023

Wodonga Council Annual Report 2022-2023

FINANCIAL REPORT CONTENTS Certification of the financial statements

Comprehensive income statement

Balance sheet

Statement of changes in equity

Statement of cash flows

Statement of capital works

Notes to financial statements

Our performance

Note 1 - Overview

Note 2 - Analysis of Council results

Note 3 - Funding for the delivery of our services

Note 4 - The cost of delivering services

102

Note 5 - Our financial position

104

Note 6 - Assets we manage

114

Note 7 - People and relationships

122

Note 8 - Managing uncertainties

124

Note 9 - Other matters

128

Note 10 - Change in accounting policy

132

CERTIFICATION OF THE FINANCIAL STATEMENTS

Wodonga Council Annual Report 2022-2023

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 2023 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 2023 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.

Our performance

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.

MELBOURNE 12 October 2023

Travis Derricott as delegate for the Auditor-General of Victoria

Wodonga Council Annual Report 2022-2023

Wodonga City Council 2022/2023 Financial Report

Comprehensive Income Statement For the Year Ended 30 June 2023 Note Income / Revenue Rates and charges Statutory fees and fines User fees Grants - operating Grants - capital Contributions - monetary Contributions - non monetary Other income Total income / revenue

2023 $'000

2022 $'000

3.1 3.2 3.3 3.4 3.4 3.5 3.5 3.6

50,187 538 5,643 16,701 6,286 2,251 16,839 1,372 99,817

48,498 613 5,710 15,091 7,516 1,471 10,066 258 89,223

Expenses Employee costs Materials and services Depreciation Amortisation - intangible assets Amortisation - right of use assets Bad and doubtful debts - allowance for impairment losses Impairment loss on land, buildings and land held for sale Net loss on disposal of property, infrastructure, plant and equipment Net gain/(loss) on revaluation of land under roads Borrowing costs Finance costs - leases Other expenses Total expenses

4.1 4.2 4.3 4.4 4.5 4.6 6.1 4.7 6.2 4.8 4.9 4.10

29,442 29,609 12,888 9 1,050 2 5,029 107,680 1,029 92 895 187,725

28,766 23,345 12,903 1,319 1 1,996 1,922 1,103 218 781 72,355

(87,908)

16,868

59,525 59,525

30,109 30,109

(28,383)

46,977

Surplus/(deficit) for the year Other comprehensive income Items that will not be reclassified to surplus or deficit in future periods Net asset revaluation increment/(decrement) Total other comprehensive income Total comprehensive result

6.2

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

Page 7

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

Our performance

Wodonga City Council 2022/2023 Financial Report

Balance Sheet As at 30 June 2023

Assets Current assets Cash and cash equivalents Trade and other receivables Other financial assets Inventories Non-current assets classified as held for sale Prepayments Other assets Total current assets Non-current assets Property, infrastructure, plant and equipment Right-of-use assets Intangible assets Total non-current assets Total assets Liabilities Current liabilities Trade and other payables Trust funds and deposits Unearned income/revenue Provisions Interest-bearing liabilities Lease liabilities Total current liabilities Non-current liabilities Provisions Interest-bearing liabilities Lease liabilities Total non-current liabilities Total liabilities

Note

2023 $'000

2022 $'000

5.1 5.1 5.1 5.2 6.1 5.2 5.2

10,847 3,204 33,700 68 3,650 657 518 52,644

5,852 3,476 45,000 71 10,340 1,124 143 66,006

6.2 5.8 5.2

740,390 1,819 133 742,342 794,986

757,187 6,029 763,216 829,222

5.3 5.3 5.3 5.5 5.4 5.8

5,132 1,375 803 5,916 1,344 817 15,387

5,017 1,414 565 5,828 2,264 1,055 16,143

5.5 5.4 5.8

2,504 11,091 1,026 14,621 30,008

2,241 12,343 5,134 19,718 35,861

764,978

793,361

373,674 391,304 764,978

466,801 326,560 793,361

Net assets Equity Accumulated surplus Reserves Total Equity

9.1

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

Page 8

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

Wodonga Council Annual Report 2022-2023

Wodonga City Council 2022/2023 Financial Report

Statement of Changes in Equity For the Year Ended 30 June 2023 Note

2023 Balance at beginning of the financial year Surplus/(deficit) for the year Net asset revaluation increment/(decrement) Transfers to/(from) other reserves

6.2 9.1

Balance at end of the financial year

2022 Balance at beginning of the financial year Surplus/(deficit) for the year Net asset revaluation increment/(decrement) Transfers to/(from) other reserves

6.2 9.1

Balance at end of the financial year

Total $'000

Accumulated Surplus $'000

Revaluation Reserve $'000

Other Reserves $'000

793,361 (87,908) 59,525 764,978 764,978

466,801 (87,908) (5,219) 373,674 373,674

326,103 59,525 385,628 385,628

457 5,219 5,676 5,676

Total $'000

Accumulated Surplus $'000

Revaluation Reserve $'000

Other Reserves $'000

746,384 16,868 30,109 793,361 793,361

449,759 16,868 174 466,801 466,801

295,994 30,109 326,103 326,103

631 (174) 457 457

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

Page 9

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

Our performance

Wodonga City Council 2022/2023 Financial Report

Statement of Cash Flows For the Year Ended 30 June 2023

Cash flows from operating activities Rates and charges Statutory fees and fines User fees Grants - operating Grants - capital Contributions - monetary Interest received Trust funds and deposits taken Net GST refund/(payment) relating to operating activities Employee costs Materials and services Trust funds and deposits repaid Other payments Net cash provided by/(used in) operating activities

2023

2022

Inflows/

Note

(Outflows) $'000

9.2

50,220 538 6,936 16,582 6,643 2,325 997 4,168 1,300 (29,376) (25,941) (4,207) (985) 29,200

48,591 613 5,678 15,091 7,516 1,544 183 669 578 (28,535) (23,955) (294) (780) 26,899

(38,106) 7,234 (142) 11,300 (19,714)

(16,751) 5,523 (14,900) (26,128)

(1,043) (2,172) (92) (1,184) (4,491) 4,995 5,852 10,847

(1,103) (2,066) (218) (1,499) (4,886) (4,115) 9,967 5,852

Cash flows from investing activities Payments for property, infrastructure, plant and equipment Proceeds from sale of property, infrastructure, plant and equipment Payments for intangible assets Payments for investments Proceeds from sale of investments Net cash provided by/(used in) investing activities

6.2

Cash flows from financing activities Finance costs Repayment of borrowings Interest paid - lease liability Repayment of lease liabilities Net cash provided by/(used in) financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at the beginning of the financial year Cash and cash equivalents at the end of the financial year

Financing arrangements Restrictions on cash assets

5.6 5.1

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

Page 10

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

Wodonga Council Annual Report 2022-2023

Wodonga City Council 2022/2023 Financial Report

Statement of Capital Works For the Year Ended 30 June 2023 Note Property Land Total land Buildings Building Improvements Total buildings Total property

2023 $'000

2022 $'000

3,573 3,573 7,354 1,500 8,854 12,427

4,029 4,029 4,029

Plant and equipment Plant, machinery and equipment Fixtures, fittings and furniture Computers and telecommunications Library books Total plant and equipment

1,264 138 292 63 1,757

1,080 86 441 87 1,694

Infrastructure Roads Bridges Footpaths and cycleways Drainage Recreational, leisure and community facilities Parks, open space and streetscapes Off street car parks Total infrastructure

6,134 119 743 1,941 12,168 2,816 1 23,922

3,598 597 1,116 232 5,151 237 97 11,028

Total capital works expenditure

38,106

16,751

Represented by: New asset expenditure Asset renewal expenditure Asset expansion expenditure Asset upgrade expenditure Total capital works expenditure

27,890 7,784 134 2,298 38,106

6,457 7,297 14 2,983 16,751

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

Page 11

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

Our performance

Wodonga City Council 2022/2023 Financial Report

Notes to theNotes Financial Report for the Year Ended 30 June 2023 to the Financial Report For the Year Ended 30 June 2023

Note 1 OVERVIEW Introduction 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 1.1 Basis of accounting Accounting policies are selected and applied in a manner which ensures that the resulting financial information satisfies the concepts of relevance and reliability, thereby ensuring that the substance of the underlying transactions or other events is reported. Accounting policies applied are disclosed in sections where the related balance or financial statement matter is disclosed. 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. 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. 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. 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 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.

Goods and Services Tax (GST) Income and expenses are recognised net of the amount of associated GST. Receivables and payables are stated inclusive of the amount of GST receivable or payable. The net amount of GST recoverable from, or payable to, the taxation authority is included with other receivables or payables in the balance sheet.

1.2 Impact of Covid-19 During 2022-23 the COVID-19 pandemic continued to impact on Council's operations. Council has noted the following significant impacts on its financial operations: • Council’s rate revenue has not been materially impacted by deferrals or requests for payment arrangements, with Council re-instating a reduced interest rate for outstanding rates for the year. • The prior year delays with capital works projects including capital expenditure for Baranduda Fields and LOGIC works, as a result of contractor shortages, has been partially mitigated with a number of projects being substantially completed during the year. The above impacts on the financial statements for the year ended 30 June 2023, have led to an increase in expenditure in some areas, mainly due to the timing difference from prior year delays.

Page 12

Wodonga Council Annual Report 2022-2023

Wodonga City Council 2022/2023 Financial Report

to the Financial Report Notes to theNotes Financial Report for the Year Ended 30 June 2023 For the Year Ended 30 June 2023

Note 2 ANALYSIS OF OUR RESULTS 2.1 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 / Revenue and expenditure Budget

Actual

2023

Variance

$'000

50,104

50,187

594

538

(56)

(9%)

Ref

Income / Revenue Rates and charges Statutory fees and fines User fees Grants - operating

5,645

5,643

(2)

(0%)

Grants - capital

7,559

16,701

9,142

121%

9,108

6,286

(2,822)

(31%)

Contributions - monetary

2,251

Contributions - non monetary

16,839

4 5

Other income Total income / revenue

743

1,372

629

85%

73,753

99,817

26,064

35%

Expenses Employee costs

31,968

29,442

2,526

Materials and services

21,612

29,609

(7,997)

(37%)

Depreciation

10,250

12,888

(2,638)

(26%)

Amortisation - intangible assets

(9)

Amortisation - right of use assets

1,095

1,050

Bad and doubtful debts - allowance for impairment losses

(415)

(2)

5,029

(5,444)

1,312%

107,680

1,040

1,029

Net (gain)/loss on disposal of property, infrastructure, plant and equipment Net gain/(loss) on revaluation of land under roads Borrowing costs Finance costs - leases Other expenses

1,056

895

161

15%

Total expenses

66,701

187,725

(121,024)

(181%)

Surplus/(deficit) for the year

7,052

(87,908)

(94,960)

Page 13

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Our performance

Wodonga City Council 2022/2023 Financial Report

Notes toReport the Financial Report Notes to the Financial for the Year Ended 30 June 2023 For the Year Ended 30 June 2023

(i) Explanation of material variations Item

Variance Ref

Explanation

Grants - operating

There were new grants announced after the budget was adopted including the prepayment of $6.9 million of the 2023-2024 Financial Assistance Grant, the State Government change to fully funding Kindergartens from 1 January 2023 resulted in an increase of $0.7m grant income, with an additional $0.5m in received relation to Flood Recovery. The balance was due to a number of smaller grants.

Grants - Capital

Council was not successful in securing budgeted funding from Regional Development Victoria for either the Roche Drive extension or the LOGIC Detention Basin, nor from the Building Better Regions for the development of Baranduda Fields. This has resulted in a reduction to the capital grant budgeted income.

Contributions - Monetary

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. In 2022-2023 Council received an unbudgeted $1.6m developer contribution towards the Leneva Baranduda development plan.

Contributions - non monetary

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.

Other Income

Cash held in term deposits has been higher than anticipated due to delayed project expenditure. In addition, yields on term deposits have increased from historic lows in 2022 to around 5.5% on a recent June deposit renewal.

Employee costs

Salary and oncosts are lower than budget, spread across multiple business units due to multiple staff vacancies and difficulty recruiting and retaining staff in the current economic environment.

Materials and Services

Contractor expenses are $5.2m and materials and contract payments are $2.7m higher than budget, with the majority of funds spent on Roads and Parks and Gardens due to the flood recovery works and contract expenditure which was below the capitalisation expenditure threshold as outlined in Council's Asset Valuation and Capitalisation policy. The remaining expenditure was spread across most operational business units due to increasing costs for materials and shortage of contractors.

Depreciation

Assets capitalised during 2022-2023 were higher than expected in the budget setting process.

Net loss on disposal of property, infrastructure, plant and equipment

This amount will fluctuate depending upon sales/write-off of land and buildings and other assets. Council wrote off a number of building assets as a result of the full valuation that occured in 2022-2023.

Net gain/(loss) on revaluation of land under roads

A change in calculation methodology for accounting for the fair value of the full asset class of Land Under Roads resulted in an impairment to the asset class.

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Wodonga Council Annual Report 2022-2023

101

Wodonga City Council 2022/2023 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2023

Notes to the Financial Report for the Year Ended 30 June 2023 2.1.2 Capital works Budget

Actual

2023

$'000

Variance

$'000

Ref

Property Land Total land

3,573

Buildings

9,181

7,354

(1,827)

(20%)

Building improvements Total buildings

1,939

1,500

(439)

(23%)

11,120

8,854

(2,266)

(20%)

Total property

11,120

12,427

1,307

12%

Plant, machinery and equipment

1,220

1,264

Fixtures, fittings and furniture

115

138

20%

Computers and telecommunications

652

292

(360)

(55%)

1,987

1,757

(230)

(12%)

Plant and equipment

Library books Total plant and equipment

Infrastructure Roads

3,586

6,134

2,548

71%

Bridges

600

119

(481)

(80%)

Footpaths and cycleways

395

743

348

88%

9 10

Drainage

258

1,941

1,683

652%

12,042

12,168

126

Parks, open space and streetscapes

494

2,816

2,322

470%

Off street car parks Total infrastructure

(71)

(99%)

17,447

23,922

6,475

37%

Total capital works expenditure

30,554

38,106

7,552

25%

New asset expenditure

20,610

27,890

7,280

35%

Asset renewal expenditure

7,542

7,784

242

Asset expansion expenditure

2,402

134

(2,269)

(94%)

Asset upgrade expenditure Total capital works expenditure

2,298

30,554

38,106

7,551

25%

Recreational, leisure and community facilities

Represented by:

Page 15

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Wodonga City Council 2022/2023 Financial Report

Notes toReport the Financial Report Notes to the Financial for the Year Ended 30 June 2023 For the Year Ended 30 June 2023

(i) Explanation of material variations Variance Ref

Item

Explanation

Land

Recognising the land associated with the purchase of the Depot.

Buildings

A number of building capital projects such as the Depot and general building renewals were delayed and will be carried forward for completion in 2023-2024.

Building improvements

The building improvements variation is due to project delays with the Exhibition Centre which will be carried over to 2023-2024 for delivery.

Fixtures, fittings and furniture

Furniture variations are due to availability of items, resulting in a prior period underspend.

Computers and telecommunications

Variations are due to project delays with the Asset Management System and Contract Management system projects being carried over to 20232024 for delivery.

Library books

Increase due to additional books and items being purchased.

Roads

Additional expenditure was required for the road network due to flood recovery works.

Bridges

Bridge works have been delayed due to approvals required from various agencies. Work will be carried forward for completion in 2023-2024.

Footpaths and cycleways

Additional expenditure due to delayed capital projects.

Drainage

Variations are due to unbudgeted drainage capital works for the Detention Basin at LOGIC.

Parks, open space and streetscapes

Additional expenditure due to delayed 2022-2023 capital projects including the Belvior Park Playground extension.

Off street car parks

Scope and design works have been completed with the project being carried over to 2023-2024 for delivery.

Page 16

Wodonga Council Annual Report 2022-2023

103

Wodonga City Council 2022/2023 Financial Report

Notes to the Financial Report

Notes to the For Financial Report for the30 Year Ended 30 June 2023 the Year Ended June 2023 2.2 Analysis of Council results by program

Council delivers its functions and activities through the following programs. 1

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.

Corporate Services

Corporate Services 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, Development 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.

2.2.2 Summary of income / revenue, expenses, assets and capital expenses by program Income / Revenue 2023

Expenses

Community Development

$'000 14,071

Corporate Services

69,961

37,599

32,362

7,500

101,961

Planning, Development and Infrastructure

15,785

132,759

(116,974)

3,520

545,206

Totals

99,817

187,725

(87,908)

22,987

794,986

Income / Revenue 2022 Community Development 1 Corporate Services

Planning, Development and Infrastructure

Totals 2 and 3

$'000 17,367

Grants included in Total assets income / revenue $'000 $'000 $'000 (3,296) 11,967 147,819

Surplus/ (Deficit)

Expenses

Grants included in Total assets income / revenue $'000 $'000 $'000 (481) 11,864 111,458

Surplus/ (Deficit)

$'000 14,517

$'000 14,998

60,712

33,405

27,307

6,533

100,322

13,994

23,951

(9,958)

4,210

617,441

89,223

72,355

16,868

22,607

829,222

During the year ended 30 June 2023, Council operated under a three directorate model. This has resulted in a number of business units being realigned within the directorates, which combined the City Growth, Engagement business units with Community Development, and the human resources business units with Finance and Systems, to be known as Corporate Services. Prior period comparative amounts have been restated accordingly. The total Income and Expense amounts for the 2022 financial year shown above differ from the comparatives shown in the 2022 year comprehensive income statement and balance sheet due to a line item - "Net gain/loss on disposal of property, infrastructure, plant and equipment" - being moved from income to expenses in the current year's presentation. 2

The total asset amount for the 2022 financial year shown above differs from the comparatives shown in the 2022 year accounts due to a debtor overpayment amount in line item - "Trade and other receivables" - being moved from current assets to current liabilities in the current year's presentation. 3

Page 17

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Wodonga City Council 2022/2023 Financial Report

Notes to the Financial Report

Notes to the For Financial Report for the30 Year Ended 30 June 2023 the Year Ended June 2023 Note 3 FUNDING FOR THE DELIVERY OF OUR SERVICES

3.1 Rates and charges

2023

2022

$'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 2022/23 was $9,752 million (2021/22 $7,625 million). General rates Waste management charge Supplementary rates and rate adjustments Interest on rates and charges Total rates and charges

42,862

41,511

6,572

6,347

708

600

50,187

48,498

The date of the latest general revaluation of land for rating purposes within the municipal district was 1 January 2023, and that valuation will be first applied in the rating year commencing 1 July 2023. 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 137

Infringements and costs Court recoveries Town planning fees Land information certificates Permits Total statutory fees and fines

169

337

353

538

613

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

444

215

Child care/kindergarten programs

101

1,189

The Cube

504

261

Building maintenance

156

325

Tourism, culture and events

207

117

Community centres

Contract works

117

166

Transfer station

875

886

Health

470

366

Property management

550

134

Recreation

181

153

Civic service fees

633

569

Gateway village fees

192

Building and town planning service fees

992

1,143

Library

Rates cost recoveries

109

Other fees and charges

5,643

5,710

User fees recognised at a point in time

5,643

5,710

Total user fees

5,643

5,710

Waste fees

Total user fees User fees by timing of revenue recognition

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.

Page 18

Wodonga Council Annual Report 2022-2023

105

Wodonga City Council 2022/2023 Financial Report

Notes to the Financial Report For the Year Ended June 2023 Notes to the Financial Report for the30 Year Ended 30 June 2023 2023

2022

$'000

Commonwealth funded grants

13,589

11,163

State funded grants

9,398

11,444

Total grants received

22,987

22,607

Financial Assistance Grants

7,369

6,518

Victoria Grants Commission - local roads funding

1,286

1,094

3.4 Funding from other levels of government

Grants were received in respect of the following: Summary of grants

(a) Operating Grants Recurrent - Commonwealth Government

Civic Services Recurrent - State Government Regional partnerships - The Cube

Libraries

323

328

School crossing supervisors

163

175

Emergency management

Environmental health

193

149

993

1,107

5,042

3,541

Maternal and child health Children's services Youth services

Community services

187

179

Healthy communities

Environmental lands

Projects and design

Events Program

115

15,761

13,512

Economic Development

1,369

Arts Development

Natural disasters

657

Operating projects

118

Parks and gardens Total recurrent operating grants Non-recurrent - State Government

Waste management

Total non-recurrent operating grants

940

1,579

16,701

15,091

Roads to recovery

541

Total recurrent - Commonwealth Government capital grants

541

Total operating grants (b) Capital Grants Recurrent - Commonwealth Government

Non-recurrent - Commonwealth Government Bushfire Recovery

582

Baranduda Fields

3,000

811

Buildings

690

946

Recreational, leisure and community

395

709

542

Other small capital projects Non-recurrent - State Government

Roads Parks, open spaces and streetscapes Bridges Other small capital projects Total non-recurrent capital grants Total capital grants

Page 19

106

Our performance

207

300

1,233

245

5,745

6,975

6,286

7,516

Wodonga City Council 2022/2023 Financial Report

Notes to the Financial Report

Notes to the For Financial Report for the30 Year Ended 30 June 2023 the Year Ended June 2023 (c) Recognition of grant income 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 of Not-forProfit 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. 2023

2022

$'000

General purpose

9,196

7,612

Specific purpose grants to acquire non-financial assets

5,744

8,023

Income recognised under AASB 1058 Income of Not-for-Profit Entities

Other specific purpose grants Revenue recognised under AASB 15 Revenue from Contracts with Customers Specific purpose grants

8,029

6,954

22,987

22,607

Operating Balance at start of year

504

Received during the financial year and remained unspent at balance date

385

1,018 504

Received in prior years and spent during the financial year

(504)

(1,018)

Balance at year end

385

504

(d) Unspent grants received on condition that they be spent in a specific manner

Capital Balance at start of year

Received during the financial year and remained unspent at balance date

418

Received in prior years and spent during the financial year

(61)

Balance at year end

418

Unspent grants are determined and disclosed on a cash basis.

3.5 Contributions Monetary

2,251

1,471

Non-monetary

16,839

10,066

Total contributions

19,090

11,537

Land

1,696

1,467

Other infrastructure

15,143

8,599

Total non-monetary contributions

16,839

10,066

Contributions of non monetary assets were received in relation to the following asset classes.

Monetary and non monetary contributions are recognised as revenue at their fair value when Council obtains control over the contributed asset.

3.6 Other income Interest

1,372

258

Total other income

1,372

258

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.

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Wodonga Council Annual Report 2022-2023

107

Wodonga City Council 2022/2023 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2023

Notes to the Financial Report for the Year Ended 30 June 2023 Note 4 THE COST OF DELIVERING SERVICES

2023

2022

$'000

Wages and salaries

23,528

23,344

WorkCover

1,021

1,385

Casual Staff

1,337

869

Superannuation

2,575

2,329

Fringe benefits tax

128

111

Redundancy

146

Other

707

728

29,442

28,766

4.1 (a) Employee costs

Total employee costs

(b) Superannuation

Council made contributions to the following funds: Defined benefit fund Employer contributions to Local Authorities Superannuation Fund (Vision Super) Employer contributions payable at reporting date. Accumulation funds Employer contributions to Local Authorities Superannuation Fund (Vision Super) Employer contributions - other funds Employer contributions payable at reporting date.

958

963

1,532

1,296

2,490

2,259

109

101

Contributions made exclude amounts accrued at balance date. 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

6,472

Sustainability

5,590

Information management

1,592

1,115

Recreation

1,591

1,446

Civic services

179

143

Finance

212

Tourism

208

589

Roads

2,505

1,638

Building and property

901

550

Other contract payments

963

424

Building maintenance

7,962

5,897

General maintenance

1,183

1,262

Utilities

1,551

1,433

Office administration

914

895

Information technology

313

306

Insurance

660

557

Consultants

1,618

870

Other

779

505

29,609

23,345

Property

2,607

2,532

Plant and equipment

1,063

1,062

Infrastructure

9,218

9,309

Total depreciation

12,888

12,903

Total materials and services Expenses are recognised as they are incurred and reported in the financial year to which they relate.

4.3 Depreciation

Refer to note 5.8 and 6.2 for a more detailed breakdown of depreciation and amortisation charges and accounting policy.

108

Our performance

Page 21

Wodonga City Council 2022/2023 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2023

Notes to the Financial Report for the Year Ended 30 June 2023 2023

2022

$'000

Software

Total Amortisation - Intangible assets

Property

273

Vehicles

690

760

320

286

1,050

1,319

Other debtors

Total bad and doubtful debts - allowance for impairment losses

Movement in allowance for impairment losses in respect of debtors Balance at the beginning of the year

New provisions recognised during the year

Amounts already provided for and written off as uncollectible

(3)

Amounts previously provided for but recovered during the year

(1)

Balance at end of year

4.4 Amortisation - Intangible assets

4.5 Amortisation - Right of use assets

Total Amortisation - Right of use assets

4.6 Bad and doubtful debts - allowance for impairment losses

An allowance for impairment losses in respect of debtors is recognised based on an expected credit loss model. This model considers both historic and forward looking information in determining the level of impairment.

4.7 Net loss on disposal of property, infrastructure, plant and equipment Proceeds of sale

(7,234)

(5,523)

Written down value of assets disposed from Property, Infrastructure, Plant and Equipment (Note 6.2)

5,470

7,399

Written down value of assets disposed from Land held for resale and cost of sale (Note 6.1)

6,793

5,029

1,922

Interest - Borrowings

1,029

1,103

Total borrowing costs

1,029

1,103

Written down value of assets disposed from completed assets Total net loss on disposal of property, infrastructure, plant and equipment The profit or loss on sale of an asset is determined when control of the asset has passed to the buyer.

4.8 Borrowing costs

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.

4.9 Finance Costs - Leases Interest - Lease Liabilities

218

Total finance costs

218

Auditors' remuneration - VAGO - audit of the financial statements, performance statement and grant acquittals

Auditors' remuneration - Internal Audit

113

55 53

Councillors' allowances

4.10 Other expenses

295

277

Economic development contributions

Environmental contributions

Community contributions

207

193

Memberships

212 895

137

Total other expenses

22 WodongaPage Council Annual Report 2022-2023

781

109

Wodonga City Council 2022/2023 Financial Report

Notes to the Financial Report For the Year Ended June 2023 Notes to the Financial Report for the30 Year Ended 30 June 2023

Note 5 OUR FINANCIAL POSITION

5.1 Financial assets

(a) Cash and cash equivalents Cash on hand Cash at bank At call funds Total cash and cash equivalents (b) Other financial assets Term deposits - current Total other financial assets Total financial assets Councils cash and cash equivalents are subject to external restrictions that limit amounts available for discretionary use. These include: - Wodonga Retained Environmental Network (WREN) - Conditional grants unspent

2023

2022

$'000

327

596

10,515

5,250

10,847

5,852

33,700

45,000

33,700

45,000

44,547

50,852

803

565

- Developer Contribution Reserves

5,411

- Trust funds and deposits (Note 5.3)

1,375

1,414

Total restricted funds

7,625

2,031

3,222

3,821

Total unrestricted cash and cash equivalents Cash and cash equivalents include cash on hand, 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. 1

Prior period conditional grants unspent has been disclosed for comparative purposes.

Page 23

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Wodonga City Council 2022/2023 Financial Report

Notes to the Financial Report For the Year Ended June 2023 Notes to the Financial Report for the30 Year Ended 30 June 2023 2023

2022

$'000

Statutory receivables Rates debtors1

1,706

1,617

Net GST receivable

450

Non statutory receivables Other debtors1

1,054

1,812

Provision for doubtful debts - other debtors Total current trade and other receivables

(6)

(7)

3,204

3,476

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. 1

Prior period Rates debtors and Other debtors have been re-stated to exclude overpayments for comparative purposes.

(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)1

900

Past due by up to 30 days

132

Past due between 31 and 180 days

100

1,247

Past due between 181 and 365 days

Past due by more than 1 year

1,054

1,812

Total trade and other receivables 1

433

Prior period Current receivables have been re-stated to exclude overpayments for comparative purposes.

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Wodonga Council Annual Report 2022-2023

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Wodonga City Council 2022/2023 Financial Report

Notes to the Financial Report For the Year Ended 30Year June 202330 June 2023 Notes to the Financial Report for the Ended

5.2 Non-financial assets

2023

2022

(a) Inventories

$'000

Inventories held for distribution Total inventories

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) Prepayments Prepayments

657

1,124

Total prepayments

657

1,124

Accrued income

518

143

Total other assets

518

143

133

(d) Intangible assets Software Total intangible assets

Software

Total

2022/2023

Balance at 1 July 2022

Additions from internal developments

Other additions

142

Balance at 30 June 2023

142

Gross carrying amount

Accumulated amortisation and impairment Balance at 1 July 2022

Amortisation expense

Balance at 30 June 2023

Net book value at 30 June 2022

Net book value at 30 June 2023

133

Intangible assets with finite lives are amortised as an expense on a systematic basis over the asset's useful life. Amortisation is generally calculated on a straight line basis, at a rate that allocates the asset value, less any estimated residual value over its estimated useful life. Estimates of the remaining useful lives and amortisation method are reviewed at least annually, and adjustments made where appropriate.

Page 25

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Our performance

Wodonga City Council 2022/2023 Financial Report

Notes to the Financial Report For the Year Ended 30Year June 202330 June 2023 Notes to the Financial Report for the Ended

5.3 Payables, trust funds and deposits and unearned income/revenue

(a) Trade and other payables Current Statutory payables Rates debtor overpayments1

1,428

1,306

2,775

2,212

Non-statutory payables Trade payables Other debtor overpayments1 Accrued expenses

136

283

808

Employee costs

444

347

Income received in advance

118

133

Accrued interest

5,132

5,017

Total current trade and other payables

1 Prior period Rates debtor and Other debtor overpayments have been re-stated for comparative purposes. Though termed overpayments, these amounts generally relate to intentional payments made by debtors in an effort to prepay future debts.

(b) Trust funds and deposits Current Refundable deposits

1,370

Fire services levy

1,389

1,375

1,414

Grants received in advance - operating

385

504

Grants received in advance - capital

418

Total current unearned income

803

565

Total current trust funds and deposits (c) Unearned income Current

Unearned income represents contract liabilities and reflect consideration received in advance from customers in respect of various operating and capital grants. Unearned income are derecognised and recorded as revenue when promised goods and services are transferred to the customer. Refer to Note 3. Amounts received as deposits 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 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.

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Wodonga Council Annual Report 2022-2023

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Wodonga City Council 2022/2023 Financial Report

Notes to the Financial Report

Notes to theFor Financial Report for the Ended the Year Ended 30Year June 202330 June 2023 5.4 Interest-bearing liabilities

2023

2022

$'000

Other Borrowings - secured

1,252

2,166

Credit card facility - unsecured

1,344

2,264

Other borrowings - secured

11,091

12,343

Total non-current interest-bearing liabilities Total interest-bearing liabilities

11,091

12,343

12,435

14,607

Not later than one year

1,344

2,264

Later than one year and not later than five years

5,750

5,444

Later than five years

5,341

6,898

12,435

14,607

Current

Total current interest-bearing liabilities Non-current

Borrowings are secured by a general charge. (a) The maturity profile for Council's borrowings is:

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 2023 Balance at beginning of the financial year

$ '000

Landfill restoration $ '000

6,108

1,238

722

Additional provisions

1,951

960

Amounts used

2,911

(1,982)

(319)

(290)

(2,591)

Balance at the end of the financial year

6,077

1,911

432

8,420

Provisions - current

5,453

162

301

5,916

624

1,749

131

2,504

Balance at beginning of the financial year

5,782

1,079

766

Additional provisions

7,627

2,173

185

Amounts used

2,358

(1,847)

(100)

(229)

(2,176)

259

Balance at the end of the financial year

6,108

1,238

722

8,069

Provisions - current

5,438

100

289

5,828

670

1,138

433

2,241

Change in the discounted amount arising because of time and the effect of any change in the discount rate

Provisions - non-current

Other

Total

$ '000

$ '000 8,068

2022

Change in the discounted amount arising because of time and the effect of any change in the discount rate

Provisions - non-current

Page 27

114

Our performance

Wodonga City Council 2022/2023 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2023

Notes to the Financial Report for the Year Ended 30 June 2023 (a) Employee provisions Current provisions expected to be wholly settled within 12 months Time in Lieu Annual leave Long service leave Current provisions expected to be wholly settled after 12 months Annual leave Long service leave Total current employee provisions

2023

2022

$'000

101

104

1,547

1,492

526

535

2,174

2,131

298

274

2,981

3,033

3,279

3,307

5,453

5,438

624

670

624

670

5,453

5,438

Non-current Long service leave Total non-current employee provisions Aggregate carrying amount of employee provisions: Current Non-current Total aggregate carrying amount of employee provisions

624

670

6,077

6,108

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 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: - discount rate - index rate

4.06%

3.85%

4.35%

3.69%

Page 28

Wodonga Council Annual Report 2022-2023

115

Wodonga City Council 2022/2023 Financial Report

Notes to the Financial Report For the Year Ended 30Year June 202330 June 2023 Notes to the Financial Report for the Ended

(b) Landfill restoration Current Non-current

2023

2022

$'000

162

100

1,749

1,138

1,911

1,238

Council is obligated to restore the closed Beechworth Road landfill site 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. Council reviews the landfill restoration provision on an annual basis, including the key assumptions listed below. Key assumptions: - discount rate - index rate

7.76%

6.29%

6.00%

4.25%

301

289

131

433

432

723

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 Note 5.1(b) for funds set aside for WREN of $0.036 million (2022 $0.051 million).

5.6 Financing arrangements The Council has the following funding arrangements in place as at 30 June. Bank overdraft

200

Credit card facilities

381

Other facilities

12,343

14,509

Total facilities

12,924

15,090

Used facilities

12,435

14,607

489

483

Unused facilities

Page 29

116

Our performance

Wodonga City Council 2022/2023 Financial Report

Notes to the Financial Report

Notes to theFor Financial Report for the Ended the Year Ended 30Year June 202330 June 2023 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

2023 Operating Recycling/Garbage collection Open space management Leasing Energy Procurement Insurance Other contracted amounts Cleaning contracts for council buildings Total

Not later than 1 year

Later than 1 Later than 2 year and not years and not later than 2 later than 5 years years

$'000

Later than 5 years

Total

$'000

3,123

2,833

5,956

1,630

200

1,855

357

326

771

1,000

3,000

2,500

7,500

772

5,407

1,623

1,317

8,374

765

735

279

1,779

13,054

6,717

4,709

2,527

27,007

Capital Buildings

1,028

1,089

Open Space

1,372

188

1,580

Roads

698

Drainage

205

1,148

191

457

1,871

4,451

440

477

5,443

Later than 1 Later than 2 year and not years and not later than 2 later than 5 years years

Later than 5 years

Total

$'000

$'000 7,808

Plant Total

2022

Not later than 1 year $'000

$'000

2,958

2,437

2,413

2,104

278

2,392

326

414

1,066

1,000

3,000

3,500

8,500

621

3,960

1,483

918

6,415

Operating Recycling/Garbage collection Open space management Leasing Energy Procurement Insurance Other contracted amounts Cleaning contracts for council buildings

722

665

886

2,273

11,691

6,189

7,641

3,554

29,075

Buildings

12,723

12,858

Open Space

3,897

Roads

206

207

Drainage

3,117

Plant Total

712

20,655

20,791

Total Capital

Page 30

Wodonga Council Annual Report 2022-2023

117

Wodonga City Council 2022/2023 Financial Report

Notes to the Financial Report for the Report Year Ended 30 June 2023 Notes to the Financial

For the Year Ended 30 June 2023

5.8 Leases At inception of a contract, Council assesses 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; - Council has the right to obtain substantially all of the economic benefits from use of the asset throughout the period of use; and - Council 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. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of-use asset, or is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero. Under AASB 16 Leases , Council as a not-for-profit entity has elected not to measure right-of-use assets 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 2023 Council was not required to value these right-of-use assets as fair value.

Right-of-Use Assets

Property

Vehicles

Other, etc.

Total

Balance at 1 July 2022

$'000 3,836

$'000 1,874

$'000 319

$'000 6,029

Adjustments

(4)

Additions

154

466

629

Completed Leases

(3,792)

Amortisation charge

(40)

(690)

(320)

(1,050)

Balance at 30 June 2023

1,334

472

1,819

Page 31

118

Our performance

Wodonga City Council 2022/2023 Financial Report

Notes to the Financial the Year Report Ended 30 June 2023 Notes Report to the for Financial

For the Year Ended 30 June 2023

Lease Liabilities

2023

2022

Less than one year

$'000 876

$'000 1,247

One to five years

1,072

2,629

3,720

1,948

7,596

Maturity analysis - contractual undiscounted cash flows

More than five years Total undiscounted lease liabilities as at 30 June: Lease liabilities included in the Balance Sheet at 30 June: Current

817

1,055

Non-current

1,026

5,134

Total lease liabilities

1,843

6,189

Short-term and low value leases 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 and leases of low-value assets (individual assets worth less than existing capitalisation thresholds for a like asset up to a maximum of AUD$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: Short-term leases Total

18 18

Non-cancellable lease commitments - Short-term and low-value leases Commitments for minimum lease payments for short-term and low-value leases are payable as follows: Payable: Within one year

Later than one year but not later than five years

Total lease commitments

Page 32

Wodonga Council Annual Report 2022-2023

119

Wodonga City Council 2022/2023 Financial Report

Notes to the Financial Report for the Year Ended 30 June 2023

Notes to the Financial Report For the Year Ended 30 June 2023

Note 6 ASSETS WE MANAGE

2023

2022

6.1 Non-current assets classified as held for sale

$'000

At fair value

3,650

10,340

Total non current assets classified as held for sale

3,650

10,340

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.

Page 33

120

Our performance

Wodonga Council Annual Report 2022-2023

121

Additions $'000 12,316 1,656 23,922 37,894

2,533 739 6,134 9,406

111 101 37,894 38,106

Opening WIP $'000

381,004 4,145 362,632 9,406 757,187

(487) (993) (3,516) (4,996)

Write-off $'000

1,771 15,068 16,839

Additions Contributions $'000 $'000

(9,543) (1,192) (5,858) (16,593)

Transfers $'000

22,796 36,729 59,525

Revaluation $'000

4,819 210 20,682 25,711

Closing WIP $'000

(2,607) (1,063) (9,218) (12,888)

Depreciation $'000 (5,068) (385) (150) (4,996) (10,599)

Disposal/ Write-off $'000 (107,680) (107,680)

Impairment $'000 (100) (100)

Transfers to Held for Sale $'000

9,298 1,850 5,445 (16,593) -

299,525 4,648 410,506 25,711 740,390

Carrying amount Transfers 30 June 2023 $'000 $'000

Valuation adjustment to Land Under Roads Consumption of Reserve - Land Under Roads Balance booked to Income Statement

Revaluation adjustment to Land Under Roads Valuation adjustment to other specialised Land Net revaluation

Reconciliation of revaluation of Land - specialised

Page 34

(140,263) 32,583 (107,680) Refer Comprehensive Income Statement

(32,583) 23,174 (9,409) Refer Note 6.2(a)

During the current financial year, various asset classes were revalued, including Land Under Roads. Since the recognition of Land Under Roads in the 2015/16 and 2018/19 financial years, Council's valuers have continued to work in the LG sector and further developed methodologies for valuation. The latest valuation for Land Under Roads was calculated using an average site value based on the Valuer General's valuations of land within the municipality and an increased discount factor. This change in methodology is in line with local government practices and better reflects the fair value of the asset.

In 2015 the local government sector was strongly encouraged to recognise Land Under Roads acquired before 1 July 2008. During the 2015/16 financial year, Council recognised Land Under Roads held prior to 1 July 2008 which, along with Land Under Roads acquired after 1 July 2008, was valued at $83.095m. In the 2018/19 financial year, a further adjustment to Land Under Roads was made, resulting in a valuation of $131.108m.

Property Plant and equipment Infrastructure Total

Summary of Work in Progress

Property Plant and equipment Infrastructure Work in progress

Carrying amount 30 June 2022 $'000

Summary of property, infrastructure, plant and equipment

For the Year Ended 30 June 2023

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

6.2 PROPERTY, INFRASTRUCTURE, PLANT AND EQUIPMENT

Wodonga City Council 2022/2023 Financial Report

122

Our performance

At fair value 30 June 2023 Accumulated depreciation at 30 June 2023 Carrying amount

Movements in accumulated depreciation Depreciation and amortisation Accumulated depreciation on contributions Accumulated depreciation of disposals Revaluation Impairment losses recognised in operating result Transfers

Movements in fair value Additions Contributions Revaluation Disposal Write-off Transfers Impairment losses recognised in operating result

At fair value 1 July 2022 Accumulated depreciation at 1 July 2022

(a) Property

Wodonga City Council 2022/2023 Financial Report

6,633 (100) 6,533 -

1,696 (9,409) (56) (265) 3,517 (107,680) (112,197) 45,194 45,194

$'000 38,661 38,661

$'000 258,420 258,420

146,223 146,223

Land - non specialised

Land specialised

111 597 28,024 (5,114) 5,781 29,399 (2,607) (522) 395 (2,452) (5,186) 157,995 (49,887) 108,108

1,696 (2,776) (56) (265) 3,417 (107,680) (105,664) 191,417 191,417

Page 35

$'000 128,596 (44,701) 83,895

2 2

(30) (30)

$'000 30 (2) 28

Buildings Leasehold specialised improvements

$'000 297,081 297,081

Total Land

Notes to the Financial Report For the Year Ended 30 June 2023

Notes to the Financial Report for the Year Ended 30 June 2023

157,995 (49,887) 108,108

(2,607) (522) 397 (2,452) (5,184)

111 597 28,024 (5,144) 5,781 29,369

$'000 128,626 (44,703) 83,923

Total Buildings

4,819 4,819

12,316 (487) (9,543) 2,286

$'000 2,533 2,533

Work In Progress

354,231 (49,887) 304,344

(2,607) (522) 397 (2,452) (5,184)

12,427 2,293 25,248 (56) (5,896) (345) (107,680) (74,009)

$'000 428,240 (44,703) 383,537

Total Property

Wodonga Council Annual Report 2022-2023

123

At fair value 30 June 2023 Accumulated depreciation at 30 June 2023 Carrying amount

Movements in accumulated depreciation Depreciation and amortisation Accumulated depreciation of disposals Impairment losses recognised in operating result Transfers

Movements in fair value Additions Contributions Revaluation Disposal Write-off Transfers Impairment losses recognised in operating result

At fair value 1 July 2022 Accumulated depreciation at 1 July 2022

(b) Plant and Equipment

Wodonga City Council 2022/2023 Financial Report

(112) 103 (9)

(676) 180 (496)

1,011 (565) 446

(446) 215 (231)

38 (222) 1,226 1,042

6,738 (3,177) 3,561

$'000 1,242 (556) 686

Plant machinery and equipment $'000 5,696 (2,681) 3,015 Fixtures fittings and furniture

1,800 (1,382) 418

(201) (201)

409 409

$'000 1,391 (1,181) 210

Page 36

555 (332) 223

(74) (74)

63 63

$'000 492 (258) 234

Computers and Library books telecomms $'000 739 739 1,656 (993) (1,192) (529) -

210 210

101 (222) (446) 1,850 1,283 (1,063) 283 (780)

10,104 (5,456) 4,648

Work in progress

$'000 8,821 (4,676) 4,145

Total plant and equipment

Notes to the Financial Report For the Year Ended 30 June 2023

Notes to the Financial Report for the Year Ended 30 June 2023

10,314 (5,456) 4,858

(1,063) 283 (780)

1,757 (222) (1,439) 658 754

Total plant and equipment (inc. WIP) $'000 9,560 (4,676) 4,884

124

Our performance

At fair value 30 June 2023 Accumulated depreciation at 30 June 2023 Carrying amount

Movements in accumulated depreciation Depreciation and amortisation Accumulated depreciation of disposals Revaluation Impairment losses recognised in operating result Transfers

Movements in fair value Additions Contributions Revaluation Disposal Write-off Transfers Impairment losses recognised in operating result

At fair value 1 July 2022 Accumulated depreciation at 1 July 2022

Wodonga City Council 2022/2023 Financial Report

90 2,052 267 2,409 (220) (220)

7,581 (8,694) 3,238 2,125 (4,718) 19,573 14,855 24,652 (8,776) 15,876

$'000 22,243 (8,556) 13,687

$'000 298,696 (86,229) 212,467

300,821 (71,374) 229,447

Bridges

Roads

63,592 (23,924) 39,668

(1,048) 153 (895)

2,233 6,073 (231) 668 8,743

Footpaths and cycleways $'000 54,849 (23,029) 31,820

Page 37

147,232 (39,683) 107,549

(1,293) (1,293)

4,895 15,338 (1) 269 20,501

$'000 126,731 (38,390) 88,341

Drainage

29,744 (11,778) 17,966

(1,939) 55 (1,884)

269 2,387 (126) 1,003 3,533

Parks open space and streetscapes $'000 26,211 (9,894) 16,317

Notes to the Financial Report For the Year Ended 30 June 2023

Notes to the Financial Report for the Year Ended 30 June 2023

20,682 20,682

23,922 (3,516) (5,858) 14,548

$'000 6,134 6,134

586,723 (155,535) 431,188

(9,218) 208 19,573 10,563

23,922 15,068 17,156 (358) (3,516) (413) 51,859

$'000 534,864 (166,098) 368,766

Work In Total Progress Infrastructure

Wodonga City Council 2022/2023 Financial Report

Notes to the Financial Report Notes to the Financial Report for the Year Ended 30 June 2023 For the Year Ended 30 June 2023

Acquisition 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 acquisition plus any incidental costs attributable to the acquisition. Fair value is 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. Where assets are constructed by Council, cost includes all materials used in construction, 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 $'000

Asset recognition thresholds and depreciation periods Land & land improvements land land improvements Buildings buildings building and leasehold improvements Plant and Equipment plant, machinery and equipment fixtures, fittings and furniture computers and telecommunications library books Infrastructure roads - pavements, substructure, formation and earthworks roads - kerb, channel and minor culverts and other bridges - deck and substructure bridges - others footpaths and cycleways drainage recreational, leisure and community facilities parks, open space and streetscapes off street car parks Intangible assets

n/a n/a

10 10

35 - 80 years 35 - 80 years

10 10

5 - 10 years 5 - 10 years 3 years 3 - 8 years

4 4 4 1

15 - 80 years 80 years 50 - 100 years 50 - 100 years 60 years 100 years 25 - 70 years 25 years 15 - 80 years 1-5 years

10 10 10 10 6 6 10 10 10 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.

Page 38

Wodonga Council Annual Report 2022-2023

125

Wodonga City Council 2022/2023 Financial Report

Notes to the Financial Report

Notes to theFor Financial Report for the30 Year Ended 30 June 2023 the Year Ended June 2023 Valuation of land and buildings Valuation of land and buildings were undertaken by qualified independent valuer Fisher Property (Simon Fisher, valuer number 62679). 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 and type of the current valuation is detailed in the following table. Details of the Council’s land and buildings and information about the fair value hierarchy as at 30 June 2023 are as follows: Level 1 Land Specialised land Land under roads1 Buildings Total 1

Level 2 -

Level 3

45,194 45,194

130,411 15,812 108,108 254,331

Date of Valuation June 2023 June 2023 June 2023 June 2023

Type of Valuation Full Full Full Full

Valuation of land under roads has been determined in accordance with a valuation undertaken by Team Leader Strategic Assets.

Valuation of infrastructure Valuation of Road infrastructure assets has been determined in accordance with a valuation undertaken by Team Leader Strategic Assets. The date and type of the current valuation is detailed in the following table. An index based revaluation of certain infrastructure classes was conducted in the current year, this valuation was based on indexation values determined by the Valuer General (ABS series 3101 and 3109). A full revaluation of these classes of infrastructure assets will be conducted in 2023/24. 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 2023 are as follows: Level 1 Roads Bridges Footpaths and cycleways Drainage Parks, open space and streetscapes Total

Page 39

126

Our performance

Level 2

Level 3 -

229,447 15,876 39,668 107,549 17,966 410,506

Date of Valuation

Type of Valuation

June 2023 June 2023 June 2023 June 2023 June 2023

Full Index Index Index Index

Wodonga City Council 2022/2023 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2023

Notes to the Financial Report for the Year Ended 30 June 2023 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 $0.30 and $700 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 $350 to $15,000 per square metre. The remaining useful lives of buildings are determined on the basis of the current condition of buildings and vary from 7 years to 93 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 years 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.

Reconciliation of specialised land Land under roads Non-industrial land Total specialised land

2023 $'000 15,812 130,411 146,223

2022 $'000 155,891 104,849 260,740

Page 40

Wodonga Council Annual Report 2022-2023

127

Wodonga City Council 2022/2023 Financial Report

Notes to the Financial Report

Notes to the Financial Report for the30Year Ended 30 June 2023 For the Year Ended June 2023 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. Details of KMP at any time during the year are:

Councillor Ron Mildren (Mayor December 2022 - present, Councillor October 2016 - present) Councillor Kevin Poulton (Mayor November 2020 - October 2022, Councillor November 2020 - present) Councillor Graeme Simpfendorfer (Acting Mayor October 2022 - December 2022, Councillor November 2020 - present) Councillor Elizabeth Hall (October 2016 - present) Councillor Olga Quilty (November 2020 - present) Councillor Danny Lowe (May 2022 - present) Councillor Danny Chamberlain (December 2022 - present) Councillor John Watson (October 2016 - October 2022) Chief Executive Officer Deputy Chief Executive Officer Director Corporate Services Director Infrastructure 2023 No. 8 Total Number of Councillors 6 Total of Chief Executive Officer and other Key Management Personnel 14 Total Number of Key Management Personnel Councillors

2022 No. 8 5 13

(c) Remuneration of Key Management Personnel Remuneration comprises employee benefits including all forms of consideration paid, payable or provided by Council, or on behalf of the Council, in exchange for services rendered. Remuneration of Key Management Personnel and Other senior staff is disclosed in the following categories. Short-term employee benefits include amounts such as wages, salaries, annual leave or sick leave that are usually paid or payable on a regular basis, as well as non-monetary benefits such as allowances and free or subsidised goods or services. Long-term employee benefits include long service leave, other long service benefits or deferred compensation. Post-employment benefits include pensions, and other retirement benefits paid or payable on a discrete basis when employment has ceased. Termination benefits include termination of employment payments, such as severance packages.

Total remuneration of key management personnel was as follows: Short-term employee benefits Other long-term employee benefits Post-employment benefits Termination benefits Total The numbers of key management personnel whose total remuneration from Council and any related entities, fall within the following bands: $0 - $9,999 $10,000 - $19,999 $20,000 - $29,999 $30,000 - $39,999 $40,000 - $49,999 $50,000 - $59,999 $60,000 - $69,999 $90,000 - $99,999 $110,000 - $119,000 $200,000 - $209,999 $210,000 - $219,999 $220,000 - $229,999 $230,000 - $239,999 $240,000 - $249,999 $280,000 - $289,999 $330,000 - $339,999

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2023 $'000

2022 $'000

957 93 34 1,084

1,032 25 98 1,155

2023

2022

No. 1 1 3 2 1 1 2 1 1 1 14

No. 1 5 1 1 1 1 1 1 1 13

Wodonga City Council 2022/2023 Financial Report

Notes to the Financial Report

Notes to the Financial Report for the30Year Ended 30 June 2023 For the Year Ended June 2023 (d) Remuneration of other senior staff Other senior staff are officers of Council, other than Key Management Personnel, whose total remuneration exceeds $160,000 and who report directly to a member of the KMP. 1

Total remuneration of other senior staff was as follows: Short-term employee benefits Other long-term employee benefits Post-employment benefits Termination benefits Total

2023 $'000

2022 $'000

808 79 258 1,145

916 87 1,003

2023 No. 3 2 1 6

2022 No. 4 2 6

The number of other senior staff are shown below in their relevant income bands:

Income Range: $160,000 - $169,999 $170,000 - $179,999 $290,000 - $299,000

Due to a definitional change the comparative figures in this note may not align with the previous year's annual report, which included disclosure of senior officers as defined in the Local Government Act 1989 .

7.2 Related party disclosure

(a) Transactions with related parties During the period Wodonga City Council did not enter into transactions with related parties. (b) Outstanding balances with related parties At the end of the reporting period 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.

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Notes to the Financial Report

Notes to theFor Financial Report for the30 Year Ended 30 June 2023 the Year Ended June 2023

Note 8 MANAGING UNCERTAINTIES

8.1 Contingent assets and liabilities

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. (a) Contingent assets Contingent assets are possible assets that arise from past events, whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the Council. Developer contributions to be received in respect to estates currently under development remain unquantifiable at balance date. (b) Contingent liabilities Contingent liabilities are: - possible obligations that arise from past events, whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the Council; or - present obligations that arise from past events but are not recognised because: - it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation; or - the amount of the obligation cannot be measured with sufficient reliability. 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. 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. Landfill - Sheathers Road Council previously operated a landfill at Sheathers Road. Council may have to carry out site rehabilitation works in the future. At balance date Council is unable to accurately assess the financial implications of such works. (c) Guarantees for loans to other entities Wodonga City Council does not have any guarantees for loans to other entities.

8.2 Change in accounting standards

Certain new Australian Accounting Standards and interpretations have been published that are not mandatory for the 30 June 2023 reporting period. Council assesses the impact of these new standards. As at 30 June 2023 there were no new accounting standards or interpretations issued by the AASB which are applicable for the year ending 30 June 2024 that are expected to impact Council.

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Notes to the Financial Report For the Year Ended June 2023 Notes to the Financial Report for the30 Year Ended 30 June 2023

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 from long term loans and borrowings at both fixed and variable rates which, in respect of fixed rate borrowings, exposes council 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 a material impact on the Council's year end result. (c) Credit risk 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.

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Notes to the Financial Report

Notes to theFor Financial Report for the30 Year Ended 30 June 2023 the Year Ended June 2023 (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 +1.5% and -2.5% in market interest rates (AUD) from year-end rates of 5.6%. These movements would not have a material impact on the valuation of Council's financial assets and liabilities, nor would they have a material impact on the results of Council's operations.

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Notes to the Financial Report

Notes to the For Financial Report for the30 Year Ended 30 June 2023 the Year Ended June 2023 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. (For plant and equipment carrying amount is considered to approximate fair value given short useful lives). 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. The following table sets out the frequency of revaluations by asset class. Revaluation frequency 2 to 5 years 2 to 5 years 2 to 5 years 2 to 5 years 2 to 5 years 2 to 5 years 2 to 5 years 2 to 5 years

Asset class Land Buildings Roads Bridges Footpaths and cycleways Drainage Parks, open space and streetscapes Other infrastructure

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

No matters have occurred after balance date that require disclosure in the financial report.

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Notes to the Financial Report

Notes to the Financial Report for the30 Year Ended 30 June 2023 For the Year Ended June 2023

Note 9 OTHER MATTERS

9.1 Reserves

Balance at beginning of reporting period

Increment (decrement)

Balance at end of reporting period

$'000

70,043 26,086 32,583 602 34,654 163,968

23,174 6,633 (32,583) 25,572 22,796

93,217 32,719 602 60,226 186,764

314

70,223 9,416 20,179 39,782 10,582 11,639 161,821 326,103

3,307 6,073 7,572 15,338 2,052 2,387 36,729 59,525

73,530 15,489 27,751 55,120 12,634 14,026 198,550 385,628

62,424 23,766 12,413 602 34,654 133,859

7,619 2,320 20,170 30,109

70,043 26,086 32,583 602 34,654 163,968

314

70,223 9,416 20,179 39,782 10,582 11,639 161,821 295,994

30,109

70,223 9,416 20,179 39,782 10,582 11,639 161,821 326,103

(a) Asset revaluation reserves 2023 Property Land Industrial land Land under roads Land held for sale Buildings Plant and Equipment Infrastructure Roads Footpaths and cycleways Kerb and channel Drainage Bridges and major culverts Parks, open space and streetscapes Total asset revaluation reserves 2022 Property Land Industrial land Land under roads Land held for sale Buildings Plant and Equipment Infrastructure Roads Footpaths and cycleways Kerb and channel Drainage Bridges and major culverts Parks, open space and streetscapes Total asset revaluation reserves

The asset revaluation reserve is used to record the increased (net) value of Council's assets over time.

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Wodonga City Council 2022/2023 Financial Report

Notes to the Financial Report For the Year Ended 30 June 2023 Balance at beginning of reporting period

Transfer from accumulated surplus

Transfer to accumulated surplus

Balance at end of reporting period

$'000

2023 Waste management reserve Leneva Baranduda Development Contributions Reserve Section 173 Development Contributions Reserve Total Other reserves

457 457

2,264 3,147 5,411

(192) (192)

265 2,264 3,147 5,676

2022 Waste management reserve Total Other reserves

631 631

(174) (174)

457 457

(b) Other reserves

The waste management reserve was established 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. The Leneva Baranduda Development Contributions Reserve was recognised in the 2023 financial year and accounts for amounts required to be expended by Council in regard to the Leneva Baranduda Development Contributions Plan. Any use of this reserve is subject to Council resolution. The Section 173 Development Contributions Reserve was recognised in the 2023 financial year and accounts for amounts required to be expended by Council in regard to certain developments. Any use of this reserve is subject to Council resolution.

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Notes to the Financial Report For the Year Ended 30 June 2023 2023

2022

$'000

Surplus/(deficit) for the year Depreciation/amortisation Loss on disposal of property, infrastructure, plant and equipment Finance costs Contributions - Non-monetary assets Impairment loss on land and buildings Prior year work in progress assets written-off

(87,908) 13,947 5,029 1,121 (16,839) 107,680 4,996

16,869 14,221 1,922 1,321 (10,066) 1,996 -

Change in assets and liabilities: (Increase)/decrease in trade and other receivables (Increase)/decrease in prepayments (Increase)/decrease in accrued income (Increase)/decrease in inventories Increase/(decrease) in trade and other payables Increase/(decrease) in other liabilities Increase/(decrease) in unearned income/revenue Increase/(decrease) in provisions Net cash provided by/(used in) operating activities

402 467 (375) 3 127 (39) 238 351 29,200

(597) (545) (75) (9) (47) 1,920 (453) 442 26,899

9.2 Reconciliation of cash flows from operating activities to surplus/(deficit)

9.3 Superannuation

Council makes a portion 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 2023, this was 10.5% as required under Superannuation Guarantee (SG) legislation (2022: 10.0%)). 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 Wodonga City Council 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. A triennial actuarial investigation is currently underway for the Defined Benefit category which is expected to be completed by 31 December 2023. Council was notified of the 30 June 2023 VBI during August 2023 (2022: August 2022). The financial assumptions used to calculate the 30 June 2023 VBI were: Net investment returns 5.7% pa Salary information 3.5% pa Price inflation (CPI) 2.8% pa As at 30 June 2022, 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 102.2%. The financial assumptions used to calculate the 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 Council was notified of the 30 June 2022 VBI during August 2022 (2021: August 2021). Vision Super has advised that the estimated VBI at June 2023 was 104.1%. The VBI is used as the primary funding indicator. Because the VBI was above 100%, the 30 June 2022 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.

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Notes to the Financial Report For the Year Ended 30 June 2023

Employer contributions (a) Regular contributions On the basis of the results of the 2022 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 2023, this rate was 10.5% of members' salaries (10.0% in 2021/22). 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 2022 interim 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. (b) Funding calls 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 2022 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 2022 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: 2022 (Interim) $m 44.6 105.8 111.9

- A VBI Surplus - A total service liability surplus - A discounted accrued benefits surplus

2021 (Interim) $m 214.7 270.3 285.2

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 2022. 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 2022. The discounted accrued benefits 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 2022. Superannuation contributions Contributions by Council (excluding any unfunded liability payments) to the above superannuation plans for the financial year ended 30 June 2023 are detailed below: Scheme

Type of Scheme

Rate

Vision super

Defined benefits

Various superannuation funds

Accumulation

10.5% (2022:10.0%) 10.5% (2022:10.0%)

2023 $'000

2022 $'000

2,490

2,259

In addition to the above contributions, Council has paid unfunded liability payments to Vision Super totalling $NIL (2021/22 $NIL). There were no contributions outstanding and no loans issued from or to the above schemes as at 30 June 2023. The expected contributions to be paid to the Defined Benefit category of Vision Super for the year ending 30 June 2024 is $119,253.

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Notes to the Financial Report For the Year Ended 30 June 2023

Note 10 CHANGE IN ACCOUNTING POLICY There have been no changes to accounting policies in the 2022-23 year. There are no pending accounting standards that are likely to have a material impact on council.

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104 Hovell St, Wodonga, VIC 3690 PO Box 923, Wodonga, VIC 3689 Phone: (02) 6022 9300 Fax: (02) 6022 9322 info@wodonga.vic.gov.au wodonga.vic.gov.au