Wodonga Council Annual Report 2023 - 2024

WODONGA COUNCIL

ANNUAL REPORT

2023-2024

Wodonga Council presents to our community the Annual Report 2023-2024.

Wodonga Council is committed to being transparent and accountable in its reporting to the community. To this end, the Annual Report 2023-2024 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.

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: North East Food and Wine Festival, Junction Place, October 2023.

YEAR IN REVIEW

CEO’S MESSAGE

It is my great privilege to present the annual report for Wodonga Council 2023 – 2024 as its Chief Executive Officer.

In this message 12 months ago, I spoke to the responsibility I held as CEO to lead our organisation to continue to engage and deliver in a sustainable way for our growing community.

This notion continued to ring true this year, as the council faced a challenging financial environment that required an organisational restructure to streamline service delivery and achieve a sustainable operating position.

The council’s priority is always to ensure its’ operation optimises reinvestment back into the community while remaining a high-functioning and effective organisation, and this review of our operating structure reinforced this approach.

Despite these challenges, this year has been marked with a range of exciting developments.

Stage one of the Baranduda Fields Sporting Complex reached completion, with the state-ofthe-art facility the largest regional sporting hub between Melbourne and Sydney.

The Wodonga Exhibition Centre was upgraded from a largely underutilised shed into a high quality,

multi-functional facility that will also function as a large, accessible emergency relief centre.

The council delivered the North East Food and Wine Festival, with more than 6000 attendees.

We experienced an increase in our Community Satisfaction Survey results, with increases recorded across the majority of core performance measures, outperforming the statewide and Regional Centres in all performance metrics.

Notably, a significant increase of six points in the overall direction index defied a state-wide downward trend.

These strong results are a credit to staff, who took on the challenges presented by the 2023 results to refine their operation and better meet community expectation.

As always, these results also indicate areas where we can improve and we look forward to focusing our efforts on enhancing our service delivery.

As an organisation, we celebrated the diversity of our staff and community on IDAHOBIT Day, through Reconciliation Week and disability awareness training.

Work on the 2050 Community Vision commenced, an exciting opportunity to shape the council’s operational and advocacy focus into 2050.

Our aim here is to have a community-led document that outlines aspirations for a city built by its people, for its people and one which leaves no one behind.

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

Matt Hyde Wodonga Council CEO

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

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

Create transparency – do not withhold information unnecessarily or inappropriately; Right wrongs;

Practice accountability – take responsibility for results without excuses; and

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

Respect

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

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

Integrity

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

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

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

Learning

Work together and learn from each other;

Continuously improve and innovate; Be open to change; and

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

OUR FINANCIAL REVIEWA SNAPSHOT

During the 2023-2024 financial year, the Financial Plan 2024-2025 to 2033-2034 (Financial Plan) was updated to align it with the requirements of the Local Government Act 2020 and the Local Government (Planning and Reporting) Regulations 2020.

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

• Increasing rates within the guidelines set by Victoria’s Essential Services Commission;

• $696.1 million investment in services to meet the evolving needs of residents;

• $164.4 million investment in capital works projects aimed at improving infrastructure and community facilities;

• Modest underlying surpluses in all years, reflecting prudent financial management and a commitment to fiscal responsibility; and,

However, it is essential to underscore that the Financial Plan incorporates an optimisation dividend of $2.7 million, intended to be progressively realised over the next decade. Achieving this objective necessitates the generation of additional revenue or the implementation of further expenditure reductions, reflecting a commitment to ongoing efficiency and optimisation efforts.

WODONGA COUNCIL’S 2023-2024

FINANCIAL RESULTS AT A GLANCE

• Operating income – $77.98 million

• Operating expenditure - $77.86 million

• Operating surplus - $0.12 million ($83.07 million deficit in 2022-2023)

• Capital works program delivered - $21.4 million

• Net funds available - $23.8 million

• Working capital ratio (Current Assets / Current Liabilities) – 3.0

RATIO OF CAPITAL EXPENDITURE TO DEPRECIATION

This measures whether council spending on infrastructure exceeds the rate at which the infrastructure is depreciating. A ratio above 100 percent indicates that the council is investing in infrastructure at a rate greater than its depreciation.

The average ratio for the past 10 years is 169 per cent and the projection for the 2024-2025 Financial Year is 112 percent. The fluctuation in the ratio from year-to-year is due to the timing of specific capital projects, such as Hyphen –Wodonga Library Gallery and Baranduda Fields Sporting Complex.

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. A ratio of 1.5 or higher is desirable.

The council’s ratio has declined year-on-year from its peak in the 2021-2022 financial year, primarily due to capital project expenditures, the repayment of existing borrowings, increased liabilities resulting from inflation and changes in grant accounting requirements. Despite this decrease, the council’s ratio remained healthy in the 2023-2024 financial year and this trend is projected to continue in the 2024-2025 financial year.

NET FUNDS AVAILABLE

Net funds available are informed by the council’s working capital (current assets less current liabilities) less restricted cash-backed reserves. Given the current size and scale of the council’s operations, a figure of $20+ million is desirable.

The reduction in the council’s net funds available from the 20212022 financial year is primarily due to capital project expenditures, the repayment of existing borrowings and increased liabilities resulting from inflation and changes in grant accounting requirements.

DEBT LEVELS

At the end of the 2023-2024 financial year, the council had a total debt liability of $11.2 million. The council did not borrow any new funds in the 2023-2024 financial year and does not plan to do so in the financial year following.

DEBT SERVICING RATIO

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. A low ratio indicates a strong financial position. The council’s ratio is on a downward trajectory. The increase from the 2022-2023 to 2023-2024 financial year is attributed to unusually high capital grant income and nonmonetary developer contributions in the 2022-2023 financial year, which skewed the council’s revenue and debt servicing ratio.

DESCRIPTION OF OPERATIONS

Wodonga Council provides a wide range of services, including family and children’s services, traffic regulation, parks and gardens, youth facilities, waste management and community building.

Additionally, the council focuses on business development, planning for appropriate development, and ensuring accountability of the council’s budget. These services and community infrastructure support the well-being and prosperity of our community.

The council’s vision, strategic objectives and strategies for further improving services and facilities are outlined in the Council Plan 2021–2025 and the Budget 2023-2024, as detailed 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. The council also fulfills a range of responsibilities under Victorian and Australian legislation.

BARANDUDA FIELDS

Stage one of the Baranduda Fields Sporting Complex is now complete, with the state-of-the-art facility open for bookings from early August 2024.

Set on 100 hectares, this major regional sporting hub is the largest regional sporting precinct between Sydney and Melbourne. This precinct will allow Wodonga to showcase sport at a local, regional and state level, and will generate economic benefits from hosting major sporting events.

The complex includes the following features.

• Two National Premier League (NPL) standard turf football fields with lighting, fencing, irrigation and interchange benches;

• Fully lit fields with 500 LUX on main pitch and 200 LUX on second pitch;

• A large pavilion with two large unisex change rooms which can be easily converted into four or eight smaller change rooms, match officials rooms, first aid rooms, four VIP, media or coaches boxes, meeting rooms, canteen facilities, bar, a social or function space with windows and a balcony overlooking the fields;

• Undercover grandstand seating for 448 people on the main pitch and 192 on the second;

• Raised grassed mounts surrounding the fields for spectator viewing;

• Fully sealed car park with lighting, with 362 standard car parks and eight accessible spaces available and large overflow car parking areas at the front and rear of the complex;

• Full sized Australian Rules Football (AFL)and cricket oval with 200 LUX lighting, two full sized netball courts, a shared football/cricket and netball pavilion with four change rooms, umpires rooms, first aid rooms and canteen facilities;

• Ample parking surrounding the oval, landscaping and shared pathways linking all areas of the facility; and

• Public toilets for spectators.

This project has been funded by the Australian Government and Wodonga Council.

EXHIBITION CENTRE

Wodonga Council received $1,907,417 ($550,117 income 2023-2024) in funding via the Black Summer Bushfire Recovery Grants Program to upgrade the Wodonga Exhibition Centre from a largely underutilised shed into a high quality, multifunctional facility that can function as a large, accessible emergency relief and event centre with supporting amenities. Works were completed in late 2023.

Redevelopment works included:

• Installation of heating and cooling units

• Concreting of the floor in the main hall

• Installation of new walls, windows, curtains and roller doors

• Extensive roof repairs

• Upgrades to the electrical, mechanical and hydraulic services

BROCKLEY STREET BRIDGE

Critical works are currently underway to replace the Brockley Street Bridge over House Creek. These works will ensure the bridge meets current construction standards and load limits.

Preparatory works for the bridge have commenced, including the relocation of utilities, drainage realignment and the manufacture of bridge beams and piles.

The new bridge, featuring pedestrian paths on both sides, will ensure safe travel and is slated for completion by the end of the current financial year.

KINCHINGTON PLAYGROUNDS

Two new playgrounds have been constructed in Kinchington Estate and Leneva Views, located 200m apart with connecting roads and paths. Construction commenced in January 2024, with the playgrounds officially opened to the public in late March of the same year.

Extensive community consultation was conducted to develop a comprehensive design concept for the playgrounds. This concept ensures that the playgrounds complement each other, provide a diverse range of activities, appeal to all age groups and meet the needs of residents now and into the future.

The Kinchington Estate Reserve playground features a half-court basketball court with netball hoop, a large multiplay unit with inclusive play features, a nature play nook including sand play, swing set, seesaw and a large shelter with picnic tables.

The Leneva Views playground was designed for older children and to complement the larger reserve. The playground includes a medium mulitplay unit with climbing cube and glider, pendulum swing and multi-person net spinner.

MAJOR CHANGES

In 2023, the council conducted a comprehensive Financial Sustainability Review to address financial challenges arising from the rate cap and rising cost pressures. One key recommendation from the review was to reduce expenditure by $2.8 million while preparing the 2024-2025 budget.

As a result, at the beginning of 2024 Wodonga Council underwent an organisational restructure, consolidating the directorates from three to two. The new directorates are Infrastructure and Growth and Community and Corporate

MAJOR ACHIEVEMENTS

The council supported the construction of a Changing Places facility in central Wodonga, providing community members with high support needs a suitable place to use the bathroom.

Critical planning work for the 2050 Community Vision was completed in 2023-2024, involving deliberative engagement practices to outline the community’s future aspirations. The vision will be in effect from July 1, 2025.

The council adopted the Albury Wodonga Destination Management Plan 2024–2028 to ensure responsible resourcing and planning for tourism promotion in the region.

The council renewed a major contract with Aligned Leisure for a five-year term to ensure high-quality management of the Wodonga Sport and Leisure Centre and the Waves aquatic facility.

ECONOMIC FACTORS

In the 2023-2024 financial year the average rate increase was 2 per cent, which was below the Victorian Government’s maximum allowable rate cap of 3.5 per cent.

The Reserve Bank of Australia’s official cash rate increased from 4.10 per cent at June 30, 2023, to 4.35 per cent at June 30, 2024. This rate is expected to decrease in the 2024-2025 financial year.

The weighted average investment rate earned by the Council as at June of each year increased from 4.61 per cent at June 2023 to 5.07 per cent to June 2024. As a result, there was an increase of interest income earned during 2023-2024 when compared with the previous year.

BEST VALUE PRINCIPLES

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

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

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

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

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

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

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

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

A hierarchy of plans in the Integrated Planning and Reporting Framework seeks to ensure that services are responsive to community needs which have been identified through service reviews and a variety of community engagement processes such as community forums and engagement events, surveys, social media and customer requests.

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

OUR CITY

MUNICIPAL INFORMATION

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

The city’s residential base is more than 44,000 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

104 Hovell St, Wodonga, VIC 3690

POSTAL ADDRESS

PO Box 923, Wodonga, VIC 3689

wodonga.vic.gov.au

info@wodonga.vic.gov.au

Phone: (02) 6022 9300

Fax: (02) 6022 9322

WODONGA

WODONGA COMMUNITY PROFILE

RESIDENTS

44,276 (ABS, ERP 2023) 100.0 persons per hectare (Census 2021)

(Census 2021)

$1498 median per week (Census 2021)

HOME OWNERSHIP (Census 2021)

HOUSEHOLDS (Census 2021)

YOUR COUNCIL

COUNCILLORS

Wodonga Council comprises seven councillors.

DANNY CHAMBERLAIN

dchamberlain@wodonga.vic.gov.au or 0428 325 377

Elected: December 12, 2022

LIBBY HALL

lhall@wodonga.vic.gov.au or 0466 731 180

Elected: November 7, 2016

DANNY LOWE

dlowe@wodonga.vic.gov.au or 0466 731 179

Elected: April 27, 2022

RON MILDREN

rmildren@wodonga.vic.gov.au or 0466 731 182

Elected: November 7, 2016

KEV POULTON

kpoulton@wodonga.vic.gov.au or 0434 958 716

Elected: November 18, 2020

OLGA QUILTY

oquilty@wodonga.vic.gov.au or 0435 547 852

Elected: November 18, 2020

GRAEME SIMPFENDORFER

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

Elected: November 18, 2020

EXECUTIVE TEAM

MATT HYDE B Sc (Hons), MBA, AICD

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.

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.

Matt’s portfolio is the Office of the CEO which oversees the organisation’s operations in line with strategy, policy and risk appetite, facilitating regional collaboration and executive support to the CEO and councillors. This area drives economic development by promoting sustainable community growth by attracting investment, developing land and securing government funding.

LEON SCHULTZ BE (Civil)

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.

Leon holds a degree in civil engineering and has more than 40 years’ service within state and local government.

Leon’s portfolio includes building services, statutory and strategic planning, infrastructure planning and implementation, municipal engineering, asset renewal, upgrades and maintenance, natural resources, waste management, council’s compliance function, animal and parking management, school crossings, sustainability, property management and land sales, tourism and cultural services.

VLEKKERT LLB/BCom, CA, AICD

Dena commenced with Wodonga Council in May 2023. 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 services, governance, human resources, business improvement, risk management, emergency management, corporate reporting, communications and marketing, customer experience, child and family health including kindergartens, maternal child health and immunisations, environmental health, community development and wellbeing, gallery and library services, sports and recreation and volunteers.

DENA

ORGANISATIONAL STRUCTURE

As at June 2024

CHIEF EXECUTIVE OFFICER

Office of the CEO and Mayor

Economic Development

INFRASTRUCTURE AND GROWTH

Asset Management

Building Services

Compliance

Cultural and Visitor Services

Parks and Gardens

Projects and Design

Roads Maintenance

Strategic and Statutory Planning

Waste Management

COMMUNITY AND CORPORATE

Business Innovation and Assurance

Customer Experience

Emergency Management

Environmental Health

Finance

Hyphen Gallery Library

Immunisation

Information Services

Kindergarten

Marketing and Communications

Maternal and Child Health

People and Safety

Population Health

Sport and Recreation

OUR WORKFORCE

OVERVIEW OF SENIOR POSITIONS

COUNCIL STAFF PROFILE

OUR WORKFORCE

At the close of the reporting period, the council’s headcount stood at 497, with a full-time equivalent (FTE) of 283.9. This data reflects the composition of permanent ongoing, fixed-term and casual employees across the various roles at the council. This employee composition reflects organisational needs, workforce flexibility and aligns with an agile approach to meeting community needs.

The council’s workforce encompasses all age groups, fostering a diverse and inclusive environment that enriches our creative and intellectual potential. Cultural awareness programs have strengthened our commitment to inclusivity and building diverse and dynamic teams is at the core of our success.

Our workforce is more than just numbers - it is a story of people coming together to drive change for our community.

Our work is underpinned by our values of respect, integrity, trust and learning, informing how council staff conduct themselves and engage with the community.

Examples of how these values have been demonstrated within the council include:

1. Learning and Development – The council’s workforce receives financial support for professional development, skill enhancement and mandatory training to ensure all officers have the necessary skills and capabilities to serve our community effectively

2. Gender Equality Action Plan (GEAP) – our workforce is supported by a Gender Equality Action Plan (GEAP), with a progress audit submitted to the Commission for Gender Equality in the Public Sector on February 20, 2024. This plan aims to eliminate discrimination and ensure equal opportunities for all employees in the workplace

3. Flexible Working Arrangements – Employees are offered a variety of options that include but are not limited to grandparent leave, leave without pay, phased retirement, 4/5 model of employment, working from home, job sharing, RDO’s and compressed hours

4. Work experience – Council staff participate in local Job Fairs and Career Expos to support local employment and promote the benefits of working for Wodonga Council

5. Service Recognition – Employees who have served more than a decade with the council are recognised at afternoon teas, celebratory dinners and in internal staff updates

Bargaining commenced for a new Wodonga City Council Enterprise Agreement in January 2024, with the current agreement expiring on June 30 2023. Negotiations with the relevant Unions and Employee Representatives will continue into the next financial year.

The last 12 months have demonstrated our organisation’s strong commitment to health, safety and wellbeing, with significant progress made to reduce incidents and enhance overall employee well-being. These achievements will be built upon, aiming to foster an increasingly safer and healthier work environment for all employees.

Targeted training has been undertaken to upskill elected Health and Safety Representatives, internal Emergency Planning Committee members and volunteer Employee Support Officer Network. This summary serves as a snapshot of the council’s workforce, highlighting the resilience and ingenuity of every employee.

We extend our gratitude to all employees, Health and Safety Representatives (HSR’s), Employee Support Officers (ESO’s), Emergency Planning Committee (EPC) members and leadership teams whose dedication and hard work have been instrumental in achieving positive outcomes at the council.

Together, we look forward to another year of progress, success and continuous improvement.

PROGRESS AGAINST OUR DISABILITY ACTION PLAN

At Wodonga Council, we are committed to fostering an inclusive and accessible community that upholds the rights of all individuals. We prioritise equitable access to our buildings, facilities, services and employment opportunities.

These efforts are guided by the Disability Action Plan (DAP), developed to continue the council’s ongoing work in promoting community participation and inclusion.

This plan identifies barriers to participation and ensure access to its services, programs, communications and infrastructure.

KEY HIGHLIGHTS PROJECTS AND INITIATIVES FOR 2023-2024

• Wodonga Access Group meetings: Bi-monthly meetings were held, with 44 members receiving all correspondence and 15 active members participating. The group consulted on the Wodonga 2050 Vision, community engagement procedures and changing places facilities, and were informed of council consultations on infrastructure developments, masterplans, policies and budgeting. They also attended the annual joint AlburyCity and Wodonga Council accessibility advisory group meeting.

• International Day of People with a Disability (IDPD) celebrations: This day of events celebrated the 4.4 million people living with disability in Australia. Activities included:

○ Disability Expo: Hosted in foyer at The Cube Wodonga, the expo showcased regional

service providers and advocacy services, celebrated abilities and achievements and promoting disability rights and inclusion

○ 80’s themed Dance Party: Held in partnership with the Regional Disability Advocacy Service (RDAS), this event had more than 100 attendees

○ Public Art Virtual Tour: Attendees were taking on a virtual tour of Wodonga’s public art from the comfort of the Council Chambers

• Changing places construction: Two Changing Places facilities are being built at Mulga Place’s multi-use facility and the Wodonga Sports and Leisure Centre.

• Dementia-friendly workshops: Collaborated with Dementia Australia to hold workshops, empowering approximately 30 participants to create dementia-friendly communities.

• Accessible communications boards: Designed three accessible communications boards for Belvoir Park play spaces, set for installation in mid-2024.

• Disability Access and Inclusion Data: Published a data fact sheet for local agencies to use in advocacy.

• Mobility Map platform: Developed an online platform to help locate and navigate accessible amenities in Wodonga, such as parking, playgrounds, bathrooms and changing places.

• TAFE Foundation student introduction: Hosted an introduction to the council for TAFE foundation

Image courtesy Eliza Hull

students, covering voting processes, government tiers and council services.

• Council webpage updates: Updated the disability, access and inclusion webpage to include the latest information, such as the Disability Action Plan and Wodonga Access Group.

• Hyphen - Wodonga Library Gallery website enhancements: Added a detailed accessibility section with an optional question for booked events and work experience applications to accommodate accessibility needs.

• Accessible exhibitions: Work was completed to ensure exhibitions are more accessible with visual stories, audio descriptions, braille maps, large prints and supported tours for community groups and aged care visitors with diverse needs.

• The Cube Wodonga Access and Inclusion Plan: through partnership with Arts Access and the Fair Play program, a plan was developed to increase venue and program accessibility. This plan supports venue accessibility checklists, enhanced seating bank handrails and steps, added drop-down handrails in disabled toilets and introduced a concierge service for patrons needing assistance.

• Disability awareness training: Conducted training for Front of House staff at The Cube Wodonga to better assist patrons and artists. Updated ticketing processes to allow email bookings for accessible seating.

• Diverse artists at The Cube Wodonga: Featured artist Eliza Hull with an all-abilities songwriting workshop, local blind artist Micaela Schmidt at a Cube Fringe Session and ensured accessibility for the MOVE workshop series overseen by Tim Podesta.

• Accessible contract templates: Modified contract templates and artist information forms to request accessibility requirements and ensure compatibility with screen readers.

Wodonga

PROGRESS AGAINST OUR INNOVATE RECONCILIATION ACTION PLAN

The Innovate Reconciliation Action Plan 2021-2023 (Innovate RAP) 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 2023 – 2024 year, Wodonga Council undertook the following activities.

KEY PROJECTS

• Council participation in the Albury Wodonga NAIDOC Committee to support community event delivery (July 2023).

• Wodonga NAIDOC Flag lowering ceremony and the Wodonga Water Tower was lit on differing days in the colours of the Aboriginal and Torres Strait Islander flags (July 2023).

• External RAP reference group gatherings took place at Burraja Cultural Centre in a new format to strengthen conversations and relationships (August and December 2023, February and May 2024).

• Koori Career Fair stall established to promote working at the council to local Aboriginal young people (November 2023).

• Aboriginal Cultural products continue to be featured at Hyphen – Wodonga Library Gallery and in its retail space (ongoing).

• On National Day, January, 26 2024, an email was sent to all Wodonga Council staff to promote understanding, respect and reconciliation (January 2024).

• Aboriginal Business Directory Expression of Interest collaboration with Wodonga City Council and Burraja Cultural Centre open from February to November 2024. The first Directory was developed in May 2024, which saw four Aboriginal Businesses featured. The Aboriginal Business Directory has been shared with local organisations (May 2024).

• Wodonga Community Yarn at Burraja Cultural Centre took place with more than 30 community attendees. The Wodonga Community Yarn was a collaboration between Wodonga Council and Burraja Cultural Centre, and included an Aboriginal Business Shout Out, Wodonga 2050 Vision workshop and a Wodonga Aboriginal

Network Yarn. Welcome to Country by Traditional Owner Derek Murray and Artist Johnny Murray visually represented at the Wodonga 2050 Workshop (March 2024). The artwork and feedback developed in the workshop was recorded and has been published on Wodonga Council’s website.

• Wodonga Community Yarn included a facilitated session with members of the local Aboriginal and Torres Strait Islander community to brainstorm and identify appetite and strategy for implementing a similar group to the disbanded Wodonga Aboriginal Network (March 2024).

• Local Ryans Lagoon educational and learning tours for council staff with local Traditional Owners Allan Murray and Phil Murray saw over 20 senior staff participate. The educational and learning tours resulted in collaboration between Traditional Owners and Wodonga Council’s Outdoor Operations team (March 2024).

• Traditional Owner Allan Murray provided the Welcome to Country at the Wodonga Council Volunteer Awards ceremony, which saw more than 60 volunteers in attendance (May 2024).

• As part of Reconciliation Week 2024, council staff were invited to Hyphen – Wodonga Library Gallery to sign up and explore the new range of eBooks, eAudio and physical collection items featuring titles by First Nations authors. This new collection is available for the community to borrow (May 2024).

• The council’s Natural Resources team supplied plants and garden stakes to Ryans Lagoon to assist with the revegetation of the culturally significant site (June 2024).

• Aboriginal Engagement Framework and First Nations Cultural Protocols Toolkit released and published on Wodonga Council’s website. This toolkit was developed in partnership with the Reconciliation Action Plan Working Group and shared at the February 2024 RAP meeting (February 2024).

ONGOING

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

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

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

• Continued acknowledgement of country at all storytime sessions at Hyphen – Wodonga Library Gallery.

• Where available, a Welcome to Country is included in major council events. (i.e. The Push Tour, Co-Create Series, All-Staff Forums, Citizenship Ceremonies.

• The council includes Aboriginal and Torres Strait Islander performers in 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).

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

• EBA policy includes up to five annual paid cultural leave days for Aboriginal staff.

• Continuation of the Gateway Trail reference group guided tours of The Crossing Place Trail, which commissioned artwork from local Aboriginal artists.

• Directory of local Aboriginal and Torres Strait Islander businesses.

• External reference group to provide advice on the council’s implementation of the RAP.

• People and Safety officers met with TVN On Country Pathways to hear first-hand about its model for engagement and successful partnership with community. Council officers are devising potential pathways to support indigenous engagement in recruitment and are working to bring TVN On Country Pathways to the council to provide clarity on how our models for engagement can work together (May 2024).

INVOLVING THE COMMUNITY IN DECISIONS

In July 2023, the council commenced the Wodonga 2050 Community Vision project. The community was invited to answer the question “How do we Make Wodonga an even better place to live for all?” and share their aspirations for the city. The project will span 18 months, concluding in December 2024.

This year the council also conducted a review of the Community Engagement Toolkit, an internal resource used to assist project managers to prepare for and deliver community engagement as part of their project.

The council sought feedback from the community on 28 matters between July 2023 and June 2024. These matters ranged from key strategic documents including the annual budget and Environment and Community Protection Local Law 1/2024, to land sales, leases, place names and playgrounds.

The council worked with neighbouring council, AlburyCity, to refresh the Albury Wodonga Destination Management 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.

HOW COUNCIL ENCOURAGED COMMUNITY MEMBERS TO HAVE A SAY

The council promoted opportunities to engage through public notices, media reports, radio advertisements, social media posts, email newsletters, displays at council venues, information at council events and word of mouth.

WODONGA 2050 COMMUNITY VISION

Wodonga Council is developing a new Wodonga 2050 Community Vision to replace the Wodonga 2033 Vision, first developed in 2008 and updated and reviewed in 2015 and 2021. This project has been delivered in stages and will span a period of 18 months, concluding in December 2024.

STAGE 1 – ENGAGEMENT DESIGN - JULY 2023

The council undertook a co-design process, working with the community to design the way in which we will undertake engagement to build community ownership and leadership early in the process. 11 people participated in person.

STAGE 2 - NOVEMBER TO DECEMBER, 2023

A community forum, leadership luncheon and councillor dinner were held. In addition, council staff attended meetings with interested community groups. 139 people participated in person. People were also able to have their say online, answering the question “How do we make Wodonga an even better place to live for all?”. 116 people joined in online.

STAGE 3 – COMMUNITY CONVERSATIONS – APRIL TO JUNE 2024

A series of pop-up sessions and workshops were held during this stage. Councillors and staff also attended meetings with community groups and organisations to encourage participation. Key themes were identified in the feedback in stage 2 and people were asked to prioritise these or provide their ideas to make Wodonga an even better place to live for all. 649 people participated in person across the council-run pop-up sessions, meetings with councillors and staff, and community conversations with community groups, friends and family. 162 submissions were made online through email and the Make Wodonga Yours website.

Stage 4 will see a deliberative panel consolidate the feedback from the community before the new vision is presented to council in stage 5. Stage 4 and 5 will be completed in the 2024-2025 financial year.

BUILDING THE BUDGET 2024-2025

The council started the conversation with the community in February this year.

Over an extended consultation period of four weeks, several online tools and in-person opportunities were used to invite people to share what they thought the priorities would be for the Budget 2024-2025

The consultation utilised online feedback tools and offered five in person pop-up sessions across the city. More than 250 people were involved throughout the exhibition period, with projects raised through the consultation considered for future budgets.

In addition to the consultation, community groups and organisations were able to make applications through the Community Funding Request Program, to seek financial contributions for projects and events as part of the budget process. 24 applications were received, with 11 applicants receiving full or partial funding.

The Draft Budget 2024-2025 and adjusted Council Plan were placed on exhibition in May ahead of adoption in June 2024.

ENVIRONMENT AND COMMUNITY PROTECTION LOCAL LAW 1/2024

The council undertook a review of the Environment and Community Protection Local Law and Environment and Community Protection Standards and Guidelines as they were due for renewal.

As part of this review, there was opportunity for the community to introduce or amend local laws that were previously developed by the community.

Consultation reviewing these two documents took place in July 2023, with a new, consolidated draft local law presented to the community for feedback in November 2023.

Two people participated in an online session and 63 people had their say online across the two stages of consultation.

The document highlights the major role the council has in community safety, protecting public assets and enhancing neighbourhood amenity.

The Environment and Community Protection Local Law 1/2024 was adopted by the council in February and gazetted in March 2024. The new local law will come into effect July 1, 2024.

OTHER ENGAGEMENT PROJECTS:

• John Schwind Playground renewal

• Alan Cracknell Playground renewal

• Kinchington Playground draft concept design

• Changing Places and Bike Hub location

• Proposed Economic Development Strategy

• Birallee Park Recreation and Play Nodes

• Draft Alcohol and Gambling Policies

• Draft Governance Rules and Election Period Policy

• Draft Community Funding Request Policy

• Draft Martin Park Master Plan

• Draft Diamond Park Master Plan

• Draft Gateway Lakes Master Plan

• Draft Economic Development Strategy

• Notice of Intention to Discontinue and sell land: 7B McFarland

• Notice of Intention to Sell Land

- Lot 1 Roche Dr

• Notice of Intention to Sell Land

- Lot 2 Roche Dr

• Proposed Road Name: Triumph Crescent

• Valley Views Estate: Proposed Declaration of a Special Charge

• Gateway Village Precinct Review

• Draft Sport and Recreation Fair Access Policy

• Draft Budget 2024-2025

• Draft Council Plan - adjusted 2024

• Draft Play Space Strategy 2024-2029

COMMUNITY SATISFACTION SURVEY SNAPSHOT

Wodonga Council saw improved results in the 2024 Community Satisfaction Survey, outperforming the state-wide and the Regional Centres average in all performance metrics.

Over the past 12 months there were improvements across the majority of core performance measures, with significant gains in customer service, community decision-making, and the overall direction of the council. Building on previous strong performance, art centres and libraries, the appearance of public areas and recreational facilities were ranked among the top-performing council services. However, areas identified for improvement include lobbying and advocacy, the condition of sealed local roads, and community consultation and engagement.

In the survey, four in five residents (83 per cent) rated the overall direction of the council as positive or neutral, and 81% rated the customer service provided by the council as “very good” or “good.” Residents over the age of 65 rated council performance the most favourably (71 per cent), while residents aged 35 to49 were the least satisfied (57 per cent), though this still exceeds the state-wide average of 54 per cent..

This survey, conducted by Local Government Victoria, included 62 out of 79 Victorian councils and marked the eighth year of participation by Wodonga council.

SUMMARY OF CORE MEASURES

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)

Five strategic objectives (Our pillars)

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

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

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 COMMENT

Undertake responsible financial management and budgeting to ensure financial sustainability

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

Enable customercentric digital capability and service innovation

An external Financial Sustainability Review was commissioned and completed, identifying a structural operating deficit of over $2.8 million. In response, the council instructed officers to reduce spending by $2.8 million for the 2024/2025 fiscal year and the budget has been prepared accordingly.

The council has revised its long-term Financial Plan and, assuming the achievement of the optimisation dividend, is now forecasting modest surpluses and sufficient cash flow to sustain operations over the next 10 years. The Finance team, along with the Executive and management, is working to enhance financial planning and reporting, ensuring the council understands its financial position before making major decisions and adheres to approved budgets.

The Audit and Risk Committee meetings were held on:

• September 18, 2023

• November 23, 2023

• March 21, 2024

• May 23, 2024

The committee considers the risk associated with various council operations and processes including but not limited to internal audits, the annual budget, health, safety and wellbeing, risk management and financial practices.

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 delivered $150k in operational savings, saved council the equivalent of 2 FTE in staff time and the community over 400 hours of time filling out manual council forms.

A project plan is being developed to upgrade the ePathway Customer Portal to allow self-management by the community and provide improvements to internal systems to enhance staff efficiency

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

Completed

In progress

ACTION STATUS COMMENT

Implement technologies and improve system integration to greater understand council operations and facilities to improve functionality and productivity.

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

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

The open data policy, developed in conjunction with AlburyCity through the Two Cities One Community Partnership, is complete and accessible to the public following approval by Executive.

The 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. The 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.

Preparation is currently underway to integrate various systems to improve internal efficiencies.

An advocacy document for funding opportunities and lobbying at all levels of government has been approved by the council and updated. We have identified opportunities in response to small, quick turnaround activation funding.

Councillor briefings have proven to be an effective way to engage key partners and keep the council informed on progress with shared priorities.

Regular meetings with Regional Development Victoria (RDV) ensure that council priorities are well-represented and that funding opportunities are identified early. The Albury Wodonga Regional Deal has been finalised, with key priorities and identified funding and advocacy opportunities.

The school-based work experience program (NELLAN) recommenced in Q4 2024. Wodonga Council hosted the following placements to support further education:

• Two school students and two university students from October to December 2023.

• One school student and one Nursing and Midwifery Board student January –March 2024

• Five school students for work experience April – June 2024

In September 2023, Gender Impact Assessment Training was conducted for managers and key personnel involved in external projects, programs and policies. The ongoing management and implementation of the Gender Equality Action Plan continues, with external reporting on the plan due by February 20, 2024.

Works completed to facilitate indigenous employment.

LGBTQI+ training was provided to staff to support diversity and inclusion.

Staff the WCCS Jobs Fair to advocate for career pathways within government. Significant works were completed on recruitment processes and improvements to HR systems.

STRATEGIC INDICATOR 2022 - 2023

Increase in community satisfaction with overall council direction.

Increase in overall community satisfaction.

Increase in satisfaction with level of advocacy.

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

Increase in community satisfaction with customer service.

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

The council received an index score of 49 in the annual community satisfaction survey. (2022)

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

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 (January 1 to June 30, 2023.

2023 - 2024

The council received an index score of 55 in the annual community satisfaction survey. (2024)

The council received an index score of 63 in the annual community satisfaction survey (2024).

The council received an index score of 56 in the annual community satisfaction survey (2024).

The council received an index score of 57 in the annual community satisfaction survey (2024)

The council received an index score of 80 in the annual community satisfaction survey (2024).

The council hosted 19 work experience placements in this period (July 1, 2023 to June 30, 2024)

COMMENTARY

This was up by six points on the 2023 survey

This was up by one point on the 2023 survey

This was up by one point on the 2023 survey

This was up by three points on the 2023 survey

This was up by four points on the 2023 survey

This included 15 school, three university and one TAFE student placement.

SUSTAINABLE AND FORWARD-THINKING

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

ACTION STATUS COMMENT

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

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

New condition data has been utilised to inform renewal modeling, and updated renewal budget forecasts have been incorporated into the 10-year capital plan and long-term Financial Plan. Processes will be further enhanced once all asset classes are configured in the new Asset Management system. Additionally, all Asset Management framework documents have been revised to align with this Council Plan objective.

Stage one of the Baranduda Fields Sporting Complex has reached 95% completion, with operational and governance planning well underway and licence agreements with user groups scheduled for sign off. The complex will be officially opened in August 2024.

The Wodonga Sports and Leisure Centre (WSLC) aquatics change room redevelopment, including a changing places facility, was completed by June 30, 2024.

The WSLC aquatics HVAC assessment and remediation works have also been completed.

The final draft of the Wodonga playground strategy review is complete and will go to August Council meeting for adoption. The draft Martin Park master plan review and the development of the new draft Diamond Park and Gateway Lakes Master plans were both completed and adopted at the May 2024 council meeting.

The contract for the Cycling Precinct Feasibility and Design project was awarded in June and initial works have commenced.

The new location and design of the CBD bike Hub and Changing places facility at Mulga car park was endorsed by council and works commenced. Construction is 95% complete and scheduled for completion in early July 2024.

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



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



Two masterplans have been completed for Gateway Island, with a specific focus on the Gateway Lakes and Diamond Park precincts. The documents were endorsed by council at the May 2024 council meeting. These masterplans aim to provide a comprehensive conceptual layout and contribute to the future development of the site. The master plan for gateway village is in draft form.

A request for consultancy services has been awarded for the Wodonga Creek Waterway Activation Project. The 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 2027.

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.

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.

ACTION STATUS COMMENT

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.

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

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

The following actions have been progressed within the 2023-2024 period:

- Continued monitoring of the council’s energy and water usage and tracking of emissions.

Community energy information sessions were provided to increase resilience and adaptability as well as empower our community to transition to a low emission city.

An internal Environmentally Sustainable Development (ESD) policy was drafted and is awaiting review to help ensure the council’s capital works are sustainable. The council installed renewable energy on Stanley Street Preschool to help save on utility costs and reduce emissions.

Solar PV equipment was purchased to be later installed next year on Southern Rise Preschool, which will complete the Sustainability team’s project to have all early-years facilities powered with solar.

Green Alliance formed with other Wodonga-based government agencies to foster collaboration and increase sustainability.

A community workshop was held in partnership with Sustainability Victoria on May 1 to empower community members to become more sustainable.

The council undertook a tariff review to remove outdated tariffs, which will result in savings of around $17,000 per year.

- Work has commenced with the People team to include a sustainability/ climate change training module for staff.

Staff has commenced the gathering of initial information to apply for grant funding from the Government’s Community Energy Upgrade Fund.

Wodonga Council was represented at the Sustainable Living Festival alongside AlburyCity as part of the council’s 2C1C commitment.

In addition to the establishment of a technical working group, the automation of calculation of DCP contributions and invoicing and internal development contribution procedures are currently under review with workshops undertaken. Draft process guidelines are with the consultant for finalisation. Once provided, these processes will inform the governance structure which will in turn be presented for sign-off by Executive.

Expressions of Interest (EOIs) have been completed, and a council representative participated in the DV panel to assess development proposals for Junction Place. The decision announcement is pending, with regular updates provided to councillors and the executive team. Efforts are underway to arrange a meeting between the Mayor and Minister Brooks. The executive team continues to collaborate with Development Victoria (DV) and regularly receives updates from the Community Reference Group following their meetings.

ACTION STATUS

Continue to lead advocacy efforts for a new, purposebuilt, single site hospital for AlburyWodonga and the wider community.

STRATEGIC INDICATOR

Increase in planning applications issued.

Increase in community satisfaction with planning for population growth.

Decrease amount of kerbside waste going to landfill.

Improved energy efficiency rating for council assets.

COMMENT

This significant project has proved challenging to progress, with works continuing into the 2024-2025 period. Below is a summary of progress made during the 2023-2024 period:

• March 1: Health Summit held.

• March 14: Debrief with BBH/BMA.

• May 16: Meetings with Minister for Health, Executive Manager of Health Infrastructure, Senior Project Director of Health Infrastructure NSW, CEO of AW Health, and 16 regional mayors and CEOs. Discussions with Justin Clancy, Border Medical Association, and Better Border Health.

• January 19: Meeting with AWH Executives to discuss the Health Summit agenda.

• March 26: Debrief with Albury City Acting CEO/Mayor and Wodonga Mayor to develop an action plan from the Summit.

• June 4: Meeting with Minister Thomas.

• July 2024: BMA and BBH to organise a Community Forum.

• Ongoing: Joint advocacy agreed with 16 surrounding councils; 2C1C position paper established with Albury City; meetings with Dr. Helen Haines MP and Susan Ley MP scheduled for 2024/2025.

There were 176 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 12,339,623 kWh.

There were 194 applications determined.

The council received an index score of 62 in the annual community satisfaction survey (2024).

There were 4935 tonnes of kerbside waste that went to landfill in this period.

The council’s total energy use for the period was 11,253,759 kWh.

COMMENTARY

There was an increase in industrial and commercial development in Wodonga, resulting in an increase in planning applications in the 2023 - 2024 financial year

This was up by one point on the 2023 survey

The proportion of waste diverted from landfill remained relatively stead year-on-year despite an increase in net volumes

Energy usage dropped 8.8 per cent per cent from last year due to reductions in gas usage.

HEALTHY, SAFE AND RESILIENT COMMUNITY

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

ACTION STATUS COMMENT

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

Ensure gender equality and equity is embedded in council policy and decisionmaking.

The tender for the new joint Aquatics Leisure Facility Management Contract underwent procurement with revised maintenance schedules and performance indicators included in the updated contracts. The new 5 five year contract was signed in June and commences July 1, 2024.

The council continues to work with AlburyCity to progress, monitor and review the actions outlined in the Albury Wodonga Sport and Recreation Strategy.

Wodonga Council’s Move in May initiative entered its third year in 2024. The enhanced 2024 calendar of 62 stand-alone free and low cost activities across Wodonga and Albury included partnerships with 14 local clubs, businesses and community groups.

Gender Impact Assessments have been undertaken for a range of diverse strategies and projects; including:

• Pathway Solar Lighting

• Upgraded lighting at Les Cheesley Park

• CBD bike hub and changing places, Public Toilet Strategy

• Community Engagement Policy

• Wodonga Sports & Leisure Centre Bathroom and Change Room upgrades

• Community Funding Request Program

• Playspace Strategy

• Economic Development Strategy

• Emergency response

• Hyphen Library Collections policy

A refresher session was provided to support Team Leaders in undertaking and embedding the Gender Impact Assessment (GIA).

An internal Diversity and Inclusion (DI) committee established to drive the council’s approach.

- A new DI Officer has been recruited to provide a resource for this action.

- A prioritised list is developed to ensure GIAs are undertaken for the most public impacting projects.

Training and a number of supporting resources were developed and rolled out to build organisational capacity, assist in the development of GIA’s and embed GE in council practice.

The council also embarked on the development of a Fair Access Policy Roadmap, which was adopted by council at the July council meeting.

The Staff Diversity and Inclusion Committee undertook the following actions.

• Held quarterly meetings and reviewed its Terms of Reference and structure;

• Updated websites and microsites with Acknowledgement of Country and explored installing plaques on council facilities;

• Development of a facilitated forum for young people, with partners, focusing on respectful relationships;

• Presented update reports to the Executive, detailing the committee’s background, function, legislative context, achievements and the Intersectionality at Work Report; and,

• Submitted the first Progress Report, including progress on workplace gender equality indicators, to the Gender Equality Commission on February 20, 2024.

ACTION STATUS COMMENT

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

Promote environments, advocate for services and partner on initiatives that support the reduction in harm from gambling, alcohol and drug abuse.



Optimise the liveability in our key neighbourhood precincts.



The council has undertaken a number of strategic initiatives pertaining to the prevention of all forms of violence, including working with Wodonga Police on the Local Safety Committee for Wodonga, participation in a neighbourhood safety forum, adoption of the Alcohol Harm Preventative Policy and Gambling Harm Preventative Policy and design of accompanying action plans, continued work on Gender Impact Assessments and supported the delivery of workshops for young people focused on building resilience, respectful relationships and overall harm prevention.

The council developed and commenced the execution of an Alcohol Harm Preventative Action Plan and Gambling Harm Preventative Action Plan, working in partnership with diverse stakeholders and settings. In the 2023/24 year, the council also:

• Conducted social impact assessments on new liquor related planning applications to inform harm minimisation;

• Continued to participate in the Wodonga Liquor Accord, a collaborative effort involving licensed venues to promote responsible alcohol service, harm minimisation and community safety;

• Worked with the Alcohol and Drug Foundation on opportunities for diverse settings, including sporting clubs; and

• Developed a partnership program with secondary schools, supported by State Government funding, in the delivery of programs to over 1000 young people focused on building resilience, respectful relationships and overall harm prevention.

The 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. The council’s Building team approved 552 building permits, including 223 new dwellings, supporting Wodonga’s urban growth in the last financial year. Ongoing planning initiatives include strategies to improve public open space, sustainable subdivision design and the integrated development of the Leneva-Baranduda Precinct Structure Plan. Residential subdivision activity was focused in Kinchington Road, Castle Creek Road and the Leneva-Baranduda PSP.

Advocate for and partner on initiatives to support affordable housing options.

The council continues to advocate for affordable housing with the State Government, Homes Vic, and the Federal Government, while also investigating diverse land holdings and opportunity sites, along with the potential for key worker accommodation.

Officers are working on a number of levels to address the city’s need for affordable housing, including:

• CBA East Site Redevelopment: Exploring redevelopment options to increase affordable housing units.

• Old CFA Site Rezoning: Supporting the rezoning of 37-39 Stanley Street and prioritising affordable housing at this location.

• Junction Place: Working with Development Victoria to advocate for the inclusion of affordable housing in the site’s redevelopment.

• Advocacy for Increased Density: Advocating for higher density in the redevelopment of Homes Victoria properties around Wodonga Hospital, with plans to increase from 17 to up to 40 dwellings.

• Federal Funding for Growth Strategy Review: Secured federal funding to review Wodonga’s Growth Strategy.

ACTION STATUS COMMENT

cont ...

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

Monitor and update advocacy priorities and develop a social advocacy plan that supports the community’s needs.

Advocate for, and implement initiatives, that lead to safer neighbourhoods.

• Housing Strategy Amendment: Working on a Planning Scheme Amendment to promote higher density near the city centre.

• Support for Mental Health and Resilience: Facilitating mental health and resilience through community services, Early Years Services, the Volunteer Program, Seniors Social Participation Project, Youth Strategy, Hyphen public programs and partnerships with community agencies.

• Early Years Programs: Providing consultations and programs on maternal health, postnatal depression, family violence and support for vulnerable families.

• Youth Resilience Workshops: Supporting sector partnerships to develop and deliver resilience-focused workshops for young people.

The council supports mental health and resilience through Community Centre services, Early Years Services, the Volunteer Program, Seniors Social Participation Project, Youth Strategy, Hyphen public programs, and partnerships with community agencies. The Early Years team provides consultations and programs on maternal health, family support, postnatal depression, family violence, sleep and services for vulnerable families. Additionally, the council is facilitating sector partnerships to develop and deliver resilience-focused workshops for young people.

The Regional Health Summit was held in March 2024. The specific outcome of the Regional Health Summit resulted in further advocacy actions which are currently progressing. The Wodonga Council Meeting held on March, 18 2024 specifies these actions in the resolution.

Wodonga Council met with the Victorian Health Minister on June 4, 2024. Liaison is underway with the federal members for Farrer and Indi regarding Ministerial representations and meetings.

The council endorsed the strategic 2C1C statement of agreed position for a single site hospital with AlburyCity for the purposes of pursuing engagement with the Commonwealth government.

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;

• Wodonga Playground Strategy;

• Disability Action Plan, and facilitation of the Wodonga Access Advisory Group;

• Wodonga Toilet Strategy; and

• Alcohol & Gambling Harm Preventative Action Plans.

• Council services facilitating safe neighbourhood environments through community connection, education, health and capacity building include:

• 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;

• Undertaking of Social Impact Assessments for licenced premises; and,

• Partnering in the Local Safety Committee, led by Wodonga Police.

The council completed renewal works on the Trudewind Neighbourhood House to improve neighbourhood amenity and access.

STRATEGIC INDICATOR

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

In the year leading up to March 2023 there was:

• An increase of 17.2 per cent in reported incidents of family violence in Wodonga

• An increase of 11.9 per cent in criminal incidents and 3.2 per cent in recorded offences

• An increase of 13 per cent in crimes against the person*, with 693 incidents recorded

As of June 30, 2023 there were 295 solar lights located within pathway lighting network.

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

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

• 38 per cent of Wodonga’s population had one or more long-term health conditions. (ABS 2021)

• 27.3 per cent of residents reported a normal weight/BMI rating (VPHS, 2020).

• 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)

In the year leading up to March 2024, by police region / local government area there was:

• An increase by 3.7 percent in reported incidents of family incidents in Wodonga, with the number reaching 1061;

• An increase of 19.2 percent of criminal incidents to 3218 and offences recorded increased by 21 percent to 4547;

COMMENTARY

An additional six lights were installed in Wodonga’s pathway network to bring the total to 301 solar lights.

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

• 38 per cent of Wodonga’s population have one or more long-term health conditions (ABS 2021).

• 35.6 percent of Wodonga residents who report their health is both “very good” or “excellent” in 2023, a decrease from 41 per cent in 2020 (VPHS, 2023).

• 47 percent of adults in Wodonga reported a low level of psychological distress in 2023, down from 53.2 per cent in 2020 (VPHS, 2023).

• 25.4 percent of adults in Wodonga reported a high to very high level of psychological distress in 2023, up from 21.3 per cent in 2020 (VPHS, 2023)

• 31.4 per cent of residents reported as being Obese (BMI>30) in 2023, up from 30.7 per cent of residents in 2020 (VPHS, 2020 and VPHS, 2023).

• 11.4 per cent of residents reported feeling worried about running out of money to buy food in last 12 months (2023), up from 11 per cent in 2020 (VPHS, 2023).

• Crimes against a person increased by 12.3 percent to 778 offences. (crimestatistics.vic.gov.au - latest crime by area)

Data for “people feeling safe walking alone down their street after dark” is no longer being recorded or readily available. Includes common assault, family violence, intimidation, stalking, neglect, aggravated robbery, etc. Evidence suggests that pathway lighting increases people’s sense of safety, especially women (2023-24).

There were year on year improvements in many health metrics following significant reductions attributed to the COVID-19 pandemic.

STRATEGIC INDICATOR

2022 - 2023

2023 - 2024

• 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).

• The overall physical well-being of Wodonga primary aged children declined from 79.2 per cent in 2019 to 76.1 per cent in 2022.

• The overall psychosocial well-being 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)

COMMENTARY

Increase in sport and recreation participation rates.

• Total visits to the Aquatic Facilities rose by 39 per cent to 297,361.

• On Super Tuesday, the count of 796 visits was up 2.6 per cent from 2021.

• Among adults aged 18 and over, 61 per cent followed physical activity guidelines.

• For primary-aged children, the use of active transport to school increased from 27 per cent in 2019 to 31.1 per cent in 2022, but the percentage meeting physical activity guidelines dropped significantly from 35.2 per cent in 2019 to 21.3 per cent in 2022.

• Total attendances at the Wodonga Aquatic Facilities were 364,988, up 22 per cent from last year (317,595).

• The Super Tuesday count was 796 (2023), up 2.6 per cent from 2021 (776 movements). (The Super Tuesday count was not completed in 2023/24 but will again be undertaken in 2024/25).

• 34.5 per cent of adults did at least 150 minutes of moderate to vigorous physical activity per week (2023 Victorian Population Health Survey).

• 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).

• 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).

There were significant increases in aquatic facilities visits with continued increases in visitation post covid.

STRATEGIC INDICATOR 2022 - 2023

Increased access to appropriate and affordable housing

In Wodonga:

• 40.9 per cent of the available housing for purchase is deemed affordable for moderate income earners, 8.1 per cent for low-income earners, and 0.5 per cent for very lowincome earners (Dec. 2022 Profile id)

• 40.9 per cent of the available housing for rental is considered affordable for moderate income earners, 22.2 per cent for low-income earners, and 0.9 per cent for very lowincome earners. (Dec. 2022 Profile id)

• 705 households (4.3 per cent of all households) are in immediate need of affordable housing (Dec. 2022 Profile id)

Decrease the percentage of people experiencing mortgage and rental stress.

Decrease in social and public housing waiting lists.

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

• As of 2023, the Victorian Housing Register housing waitlist reported a total of 1387 individuals in Wodonga seeking government housing (up 88.6 per cent from 2022)

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

2023 - 2024

In Wodonga:

• 40.9 per cent of the available housing for purchase is deemed affordable for moderate income earners, 8.1 per cent for low income earners, and 0.5 per cent for very low income earners (Dec. 2022 Profile id)

• 40.9 per cent of the available housing for rental is considered affordable for moderate income earners, 22.2 per cent for low income earners, and 0.9 per cent for very low income earners. (Dec. 2022 Profile id)

• 837 households (5.1 per cent of all households) are in need of affordable housing (Housing Monitor Profile id, source ABS Estimating Homelessness 2021 and ABS Census 2021)

• In the 5 years ending Dec 2023, median house prices have increased by an average of 10.5 per cent p.a in Wodonga (Profile id, Dec 2023)

COMMENTARY

Affordable housing refers to housing that is priced and within the financial means of low to moderate income earners. No data updates during the 20232024 reporting period

6.7 per cent of households with a mortgage (380 out of 5704) and 22.1 per cent of households are in rental stress (978 out of 4427) are in rental stress (ABS 2021 / Profile id)

• As of March 2024, the Victorian Housing Register preferred waiting list reported a total of 1255 individual applicants on the Wodonga waitlist seeking Government Housing.

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

No updated data. Note. 2021 ABS data referenced. *Mortage and rental (housing) stress is typically described households that spend more than 30 per cent of gross income on housing/ rental costs.

There was a reduction of 132 applicants on the waitlist for public housing in Wodonga. There has been no updated data for the percentage of residents renting government houses.

CONNECTED AND ENGAGED COMMUNITY

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

ACTION STATUS COMMENT

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. 

Communications continued through public notices, online channels and newsletters, covering various council and community topics.

• Wodonga 2050 Community Vision: Stage 3, “Talking 2050 Community Conversations” ran from April to June 2024, featuring council-facilitated and community-led discussions. Stage 4, starting in July, will involve establishing a deliberative panel.

• Draft Budget 2024-2025: Stage 1 broad community consultation took place from February 5 to March 4, 2024, seeking feedback from the community for the preparation of the budget for 2024-2025.

• Draft Budget 2024-2025: Stage 2 consultation took place from May 15 to June 10, with feedback presented to the May Finance and Budget Delegated Committee for consideration.

A range of strategic projects and initiatives have been undertaken to strengthen relationships and foster awareness of Aboriginal cultural heritage, including:

• Continued delivery of the council’s Reconciliation Action Plan;

• Facilitation of the Reconciliation Action Plan reference group;

• The development of an Aboriginal Business Directory EOI with Burraja Cultural Centre;

• Hosting of the Wodonga Aboriginal Community Yarn in collaboration Burraja Cultural Centre, including Wodonga 2050 Visioning;

• Ryans Lagoon educational and learning tours with local Traditional Owners Allan Murray and Phil Murray;

• Publishing of the Aboriginal Engagement Framework and First Nations Cultural Protocols Toolkit;

• Development and promotion of the First Nations collection at Hyphen in line with Reconciliation Week; and

• Partnering in the planning of NAIDOC Week activities and events.

Many community events were held, including:

• Community Wood-fired Oven Events April 7 and May 12

• Move in May at Wodonga Sports and Leisure Centre

Planning and preparation was undertaken at the end of the year for the Citizenship Ceremony on July 24.

Planning permits for residential and industrial subdivisions include conditions requiring the construction of footpaths and dual use paths to link into the overall pedestrian network.

Development currently underway includes new pedestrian and cycle links in residential developments in Whenby Grange, Kinchington Estate, the LenevaBaranduda PSP, Lot 33 Huon Creek Road and an industrial estate in Bandiana.

ACTION STATUS

Continue to advocate for improvements in integrated public transport.

COMMENT

Staff are advocating for public transport improvements and are part of a Department of Transport and Planning working group developing the Ovens Murray Regional Integrated Transport Strategy. This strategy will address regional transport challenges, focusing on east-west connections and enhancing freight, rail, public transport and access to key services. The draft timeline is currently unspecified.

Council staff are co-chairing the Victorian Regional Transport Forum, which connects regional council staff, State Government officials and transport professionals to share resources and advocate for better regional public transport. The forum’s first two meetings attracted 80-90 participants from over 30 councils and meets every two months.

The Department of Transport and Planning has set housing targets based on public transport access, highlighting Wodonga’s bus network as a barrier. DTP has acknowledged this issue. However, the council’s decision to abandon the draft Albury-Wodonga Integrated Transport Strategy and rescind the 2015 Wodonga Transport Strategy limits its advocacy efforts.

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

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

The council has developed a new Sport and Recreation Fair Access Policy. The policy is in draft, with community engagement completed,and due to come to council in July.

Council continued execution of the Disability Action Plan, facilitation the Wodonga Access Advisory Group, and development of the new Changing Places toilet facility in the CBA (nearing completion).

Hyphen undertook a number of access and inclusion initiatives including the development of audio descriptions for exhibitions, implementation of a new multicultural storytime program, development of its First Nation collection and a partnership with Q-Lit to deliver a one-day workshop for writers.

Gender Impact Assessments (GIA’s) were undertaken across several key Council projects and strategies.

The council administered the Young Achiever Scheme (YAS) with awards provided to 14 young people, facilitated sponsorship to ten diverse programs and provided funding for 11 diverse community projects and programs through the Community Funding Request program.

The council’s road network is continually monitored through own staff inspections, complaints/reports from the community and regular and programmed asset inspections.

These works will be incorporated into the Infrastructure and Projects teams work program. Road repairs and renewals continue as per the council’s asset renewal plans and road management plan.

The council undertakes formal road asset inspections at least on a three-yearly cycle and regular inspections for (operational) defects. It also carries out repairs and/or remedial works in accordance with its Road Management Plan.

Road renewal works including resealing, major patching, reconstruction and kerb renewal are 100 per cent complete for the 23/24 financial year and planning is underway for the 24/25 financial year program.

STRATEGIC INDICATOR

Increase in the 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 the council’s communication platforms.

Increased community satisfaction with how the council informs the community.

Increased community satisfaction with local streets and footpaths.

Increased opportunity for vulnerable population groups to engage and participate.

More than 276,000 people participated in council-run programs and activities across community events, civic events and venues including The Cube Wodonga, Hyphen – Wodonga Library Gallery, 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)

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

• In 2023 two multicultural events were supported through MOU.

• Coordinated FreeZa committee of 11 young people; focusing on leadership, skills development and organised seven programs/ events.

2023 - 2024

More than 307,000 people participated in council-run programs and activities across community events, civic events and venues including The Cube Wodonga, Hyphen – Wodonga Library Gallery and Bonegilla Migrant Experience. (Council data)

COMMENTARY

This represents an increase of 11 per cent from 20222023.

The council received an index score of 68 in the annual community satisfaction survey (2024).

This was up by one point on the 2023 survey.

More than 2,181,755 people and engagements with council’s corporate communications platforms (Google Analytics, Meta).

The council received an index score of 57 in the annual community satisfaction survey (2024).

The council received an index score of 58 in the annual community satisfaction survey. (2024)

• In 2023/24 the Wodonga Community Access Advisory Group has 44 members and provided advice on 27 access, inclusion and works improvements.

• In 2023 International Day or People with a Disability events, including an Expo of providers and services, dance party and virtual art tour, were supported.

• Coordinated Freeza committee of 12 young people; focusing on leadership, skills development and organising of more than 6 programs/events.

• In 2023/24 Wodonga Council partnered with Burraja Cultural Centre to host a Wodonga Community Yarn with the Aboriginal and Torres Strait Islander community and stakeholders.

This represents a large increase from 2023 due to the successful implementation of the Social Media Strategy.

This was up by one point on the 2023 survey.

This was up by two points on the 2023 survey.

There was a significant increase in engagement for the Community Access Advisory Group demonstrating increased internal efforts to promote and support this group.

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

Position Logic to be domestically and globally connected to attract investment and jobs through the realisation of land divestment.

Seek to grow and build the visitor economy.

STATUS COMMENT

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

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

Promote Wodonga as offering a country lifestyle with city convenience to new residents seeking employment, population migration and remote working opportunities.

Interest in land at Logic increased in Q4, with public notices of intent to sell completed as required. This reflects a positive trend in regional market interest. The council is collaborating with councillors to analyse land sales and explore opportunities for Logic. An event was held at SCT in October 2023 to enhance Logic’s profile among potential developers, industries, and suppliers. The draft Economic Development Strategy will be reviewed in light of the organisational restructure and goals for operational savings.

The Visit Albury Wodonga team has delivered the following campaigns, programs and events:

• Contractor continues to work with the councils on the Albury Wodonga Tourism Signage Strategy Implementation Action Plan;

• They hosted a Tourism Partner networking function in March 2024;

• Finalised the Albury Wodonga Destination Management Plan 2024-2028 with the plan going out for 21 days of public exhibition; and,

• Ongoing marketing activity leveraging the region’s distinct seasonality and key events.

The construction works to the Roche Drive extension and detention basin have been completed.

Work has progressed on the design of William Page Drive. This could facilitate the development of that precinct for industrial development.

Work is also progressing well with the Employment Lands Strategy - a considerable piece of work that will inform future freight and logistics infrastructure requirements.

Several night-time events have been delivered in an effort to raise profile of the CBD at night. The council continues to work with Business Wodonga.

The draft economic development strategy, created in collaboration with councillors, encompasses three pillars:

• City convenience;

• Regional lifestyle; and,

• Global connectivity.

The council will continue to partner with AlburyCity through the Live Albury Wodonga initiative. After reviewing the final draft from consultants, the decision was made to delay further action due to the need for operational savings and organisational restructuring. The economic strategy will be reviewed with councillors starting in November 2024.

ACTION STATUS COMMENT

Attract and grow major events to the city.

Many events have been supported by through the Event Attraction Program, including:

• Border Caravan and Camping Leisurefest in August 2023

• Deja Gruuve Warehouse Edition in November 2023

• Australian Men’s U19 Cricket Carnival in December 2023

• Aussie Viclas Nationals in December 2023

• Victorian U16 Boys and Girls State Cricket Carnival in December 2023

• Melbourne Stars Open Training and Clinic in December 2023

• WBA Representative Tournament in February 2024

• Netball Victoria Association Championships in May 2024

• HSV Fest in June 2024

In addition to these events, events supported by both Wodonga Council and AlburyCity through the Event Attraction Program include:

• Cross Border Dragon Boat Championships in November 2023

• Australian Junior Country Cup Basketball in January 2024

• Country Week Tennis in February 2024

• Chryslers on the Murray in March 2024

STRATEGIC INDICATOR

Increase rate of Wodonga’s labour force.

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

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

COMMENTARY

Increase in number of new businesses established in Wodonga.

Increase in investment opportunities realised in the city.

Increased value of non-residential building approvals.

There were 50 applications lodged through the Better Approvals process in the six month 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).

Reduction in the Wodonga CBA retail vacancy rate.

Increased number of domestic day trip and overnight visitors.

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 were 88 applications lodged through the Better Approvals process in the twelve month period (Council data).

There has been $312 million in building approvals in this period (Council data).

There was $162.7 million in nonresidential building approvals to June 30, 2024. (Council data).

There were 15 vacancies in the CBD at year end with a total of 3718 sqm (Council data).

There were 927,000 domestic day trip visitors and 861,000 domestic overnight visitors to Albury Wodonga in 2023 calendar (VAW Visitor Economy Trends 2023).

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 4.1 per cent (ABS), down 0.1 per cent on the last reporting period

There was a 76 per cent increase from the 2022-23 reporting period

There was a 128 per cent increase on 2022-2023 reporting period due to an increase in large projects in Q3.

There was a 278 per cent increase on the 2022- 2023 period due to an increase in large development projects.

There was an increase of five CBD vacancies however the total vacant sqm dropped by 63.

This represented an increase of 5.8 per cent in day trips and 7.6 per cent of overnight trips to Albury Wodonga

GOVERNANCE AND MANAGEMENT

Wodonga Council is constituted under the Local Government Act 1989 and the Local Government Act 2020 (the Act). Councils are expected to provide good governance by adhering to a number of overarching governance principles, which are listed below.

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

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

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

• The municipal community is to be engaged in strategic planning and strategic decision-making;

• 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; and,

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

The council is dedicated to effective and sustainable democratic and corporate governance to ensure it meets the community’s priorities. There are numerous opportunities for community input into the council’s decision-making processes, including through community consultation. Formal decisions are made during council meetings, though most decisions are delegated to council staff, who act in accordance with established council policies and guidelines.

MEETINGS OF THE COUNCIL

The council holds public meetings monthly, typically on the third Monday, starting at 6pm. Community members are welcome to attend and observe from the gallery. These meetings are also live-streamed on the council’s YouTube channel, with recordings available for later viewing. Council meetings offer community members the opportunity to submit written questions. In the 2023-2024 financial year, 12 council meetings were held, comprised of 12 ordinary meetings and no special meetings. The table below summarises councillor attendance at these meetings.

COUNCILLOR

Cr Ron Mildren (Mayor)

Cr Danny Chamberlain

Cr Libby Hall

Cr Danny Lowe

Cr Kevin Poulton

Cr Olga Quilty

ORDINARY MEETINGS

12 of 12

12 of 12

12 of 12

11 of 12

12 of 12

12 of 12

Cr Graeme Simpfendorfer 11 of 12

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)

DELEGATED COMMITTEES

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

The Finance and Budget Delegated Committee (FBDC) was established to discuss issues and matters relating to budget expenditure and financial sustainability. In 2023-2024, the committee met eight times.

COUNCILLOR

Cr Ron Mildren (Mayor)

Cr Danny Chamberlain

Cr Libby Hall

Cr Danny Lowe

8 of 8

8 of 8

8 of 8

7 of 8

Cr Kevin Poulton 5 of 8

Cr Olga Quilty

8 of 8

Cr Graeme Simpfendorfer 5 of 8

CODE OF CONDUCT

The council adopted a revised Councillor Code of Conduct at an ordinary Council Meeting on October 16, 2023.

The purpose of the code of conduct is to:

• Assist Wodonga councillors to maintain the highest standards of conduct and behaviour as well as provide a means to deal with problems they may encounter;

• Attract the highest level of confidence from the council’s stakeholders;

• Assist the mayor and councillors to discharge the responsibilities of their public office appropriately.

In addition to setting out the Councillor Conduct Principle, the Code outlines:

• Key definitions under the Act, such as those relating to misuse of position, improper direction, breach of confidentiality and conflicts of interest;

• Roles and relationships; and,

• Establishment a process for dispute resolution.

GOVERNANCE RULES

On November 20, 2023, the Governance Rules were adopted following a 21-day community consultation period.

The purpose of the Governance Rules are to:

• Establish a framework for decision making;

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

• Establish rules for the disclosure of conflicts of interest; and,

• Require the reporting of informal meetings of councillors.

CONFLICTS OF INTEREST

Councillors are elected by the residents and ratepayers to act in the best interests of the community. This is a position of trust that requires councillors to act in the public interest. When a council delegates its powers to a council officer or a committee, the committee or officer also needs to act in the public interest.

A conflict of interest occurs when a personal or private interest might compromise the ability to act in the public interest. A conflict of interest exists even if no improper act results from it.

The council has a comprehensive procedure in place to accommodate the disclosure of a conflict of interest. Declaration of a conflict of interest is a standard agenda item for all Council meetings and informal meetings of councillors.

When a conflict of interest is declared, the individual will abstain from participating in the decision-making process to ensure that the community’s interests are prioritised over personal interests of Councillors or Committee Members.

During 2023-2024, two conflicts of interest were declared at council meetings, three at meetings of the Finance and Budget Delegated Committee and six were declared at councillor briefings.

Additionally, councillors must submit a Personal Interests Return to declare any interests. These returns are submitted twice yearly and the register is published on the council’s website.

COUNCILLOR ALLOWANCES

Mayors and councillors are entitled to receive an allowance while performing their duties as an elected official. In accordance with Section 39 of the Act, allowances for the Mayor, Deputy Mayor and Councillors are set based on the determination by the Victorian Independent Remuneration Tribunal, as outlined in the Victorian Independent Remuneration Tribunal and Improving Parliamentary Standards Act 2019

The following table contains details of current allowances fixed for the mayor and councillors during the year.

COUNCILLOR ALLOWANCES

Cr Ron Mildren (Mayor)

Cr Danny Chamberlain (Deputy Mayor December 12 – June 31)

Cr Libby Hall (Deputy Mayor July 1 – December 11)

Cr Danny Lowe

Cr Kevin Poulton

Cr Olga Quilty

Cr Graeme Simpfendorfer

COUNCILLOR EXPENSES

$104,307.36

$32,503.25

$41,157.42

$32,514.02

$32,514.02

$32,514.02

$32,514.02

In accordance with section 40 of LGA 2020, 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 (section 41 of LGA 2020). The policy provides guidance for the payment of reimbursements of expenses and the provision of resources, facilities and other support to the mayor and councillors to enable them to discharge their duties. The council also publishes in its annual report the details of the expenses, including reimbursement of expenses for each councillor and member of a council committee paid by the council. The details of the expenses including reimbursement of expenses for each councillor and member of a council committee paid by the council for the 2023-2024 year are set out in the following table.

Graeme Simpfendorfer

Cr Ron Mildren (Mayor)

Danny Chamberlain

AUDIT AND RISK COMMITTEE

The Audit and Risk Committee’s role is to oversee and monitor the effectiveness of the council in carrying out its responsibilities for accountable financial management, good corporate governance, maintaining an effective system of internal control and risk management and fostering an ethical environment.

The committee consists of three independent members, Mr David Pendleton (Chair), Ms Robyn Gilles, Ms Rima Capodici (partial period), Mr David Kortum (partial period) and two Councillors, Cr Danny Chamberlain and Cr Olga Quilty. Independent members are appointed for a two-year term, with a maximum of three terms. The chair is elected from amongst the independent members.

The committee meets quarterly. Attendees at these meetings include the Internal Auditor, Chief Executive Officer, Director of Community and Corporate, and Manager Finance.

Other management representatives attend as needed to present reports. The external auditors attend in March and August each year to present the audit plan and independent audit report.

Recommendations from each Audit Committee meeting are subsequently reported to the council.

INTERNAL AUDITS

The council’s internal audit function provides independent and objective assurance that the appropriate processes and controls are in place across council.

A risk based three-year Internal Audit Plan (IAP) is revised annually to ensure the audit resources remain focused on the appropriate areas. This process is jointly managed by council staff with extensive local government experience and an external provider.

The review process considers the council’s risk framework and its internal audit function provides independent and objective assurance that the appropriate processes and controls are in place across the council.

The Director and Manager responsible for each area reviewed are required to attend an Audit and Risk Committee meeting to respond to questions in relation to the review. All audit issues identified are risk rated.

Recommendations are assigned to the responsible Manager and tracked in the council’s performance management system. Managers provide quarterly status updates that are reviewed by the Internal Auditor and reported to the Executive Management Group and the Audit and Risk Committee.

The following internal audits were completed in 2023-2024:

• Risk Culture

• Contract/Project Management

• Assurance Mapping Exercise

EXTERNAL AUDIT

The council is externally audited by the Victorian Auditor-General. For the 2023-2024 year, the annual external audit of the council’s financial statements and Performance Statement was conducted by the Victorian Auditor-General’s representative. The external audit management letter and responses are also provided to the Audit and Risk Committee.

RISK MANAGEMENT

The Risk Management Framework was adopted in July 2021, in line with best practice in the management of business enterprise risks and current AS/NZS 31000 guidelines, and is due for update next financial year.

The Risk Management Framework and Policy addresses items such as:

• Risk management culture and branding

• Communication and training

• Best practice in risk management

• Responsibilities of and to internal and external stakeholders

• Risk registers and risk management software development

• Council planning cycle, budget cycle and annual audit cycle

• Performance measurement system to determine the effectiveness of the framework

STATUTORY INFORMATION

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

DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION

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

FREEDOM OF INFORMATION

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

• It should be in writing;

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

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

To request documents in the possession of the council, please address your request to the Freedom of Information (FOI) Officer. Be aware that access charges may apply once the documents have been processed and a decision on access has been made. These charges may include fees for photocopying, searching and retrieving documents. For more information on FOI, visit ovic.vic.gov.au and on the Wodonga Council website.

PUBLIC INTEREST DISCLOSURE PROCEDURES

The Public Interest Disclosures Act 2012 aims to ensure openness and accountability in government by encouraging people to disclose improper conduct within the public sector and provide protection for people who make disclosures. Procedures on how to make a disclosure are publicly available on council’s website. During the 20232024 year no disclosures were notified to council officers appointed to receive disclosures, or to IBAC.

CONTRACTS

The City of Wodonga issued 29 tenders in the 2023-24 financial year, covering the following service categories: sport and recreation; parks and gardens; marketing; road and roadside maintenance; environment and community protection; and projects and design.

As per Council’s Procurement Policy, the purchase of goods, services or construction works, with a value greater than $300,000 (excluding GST) for the whole term of the contract, will be undertaken by a public tender process or expression of interest.

The below table provides details of the 29 contracts entered into via this type of public tender process:

OR SCHEDULE OF RATES

Aquatics and Leisure Facilities Management Services

$4,889,673.80 Lump sum

Panel of contractors for additional mowing and other horticulture and environmental services $480,000.00 Schedule of Rates

Manufacture and installation/supply of signage $450,000.00 Lump sum

Panel of Providers for Stormwater Supplies and Materials $600,000.00 Schedule of Rates

Provision of a panel for plumbing and irrigation works

Schedule of Rates

Supply of Asphalt and Bitumen Surfacing Products Panel $375,000.00 Schedule of Rates

Panel for the Provision of Bridge and Culvert Maintenance $1,500,000.00 Schedule of Rates

White Box Rise Estate Maintenance and Landscaping $450,000.00 Lump sum

Regional Kerbside Collection Services (RKC8) - Joint Tender FIL19/04045 $50,906,235.00 Lump sum Bike Hub Construction, Mulga Car Park

Lump sum Design and Construction of the replacement Brockley Street bridge

Lump sum Wodonga Creek Precinct Activation – Project management and Design Package $420,150.00 Lump sum

Supply and Provision of Quarry and Landscape Materials Panel

and Construction Kinchington and Leneva Playspaces

Baranduda Fields Landscaping - Stage 1

Footpath & Recreational Path Renewal Program 2023-2024 $450,000.00

of Rates Les Cheesley Oval Sports Field Lighting

Lump sum Depot Office Upgrade Construction $1,768,304.36 Lump sum

2023-24 Spray Seal Program 2609/0338 $575,000.00 Lump sum

CONTRACT TITLE

Panel of Suppliers to Provide Tree Planting Materials

Hensley Court Reconstruction

Panel of Suppliers for Plumbing, Hardware, Small Equipment Servicing and Associated Services

Wodonga Depot - Fire Services

Provision of 2023-24 Asphalt Program

Rates for the Reseal Preparation Works – Pavement Digouts and Stabilisation Program 2023-2024

Panel of Suppliers to Provide Hard Landscape Maintenance and Installation

Panel of providers for the supply of street trees

AWARD AMOUNT (EXCL. GST) (INC. EXTENSION OPTIONS) LUMP SUM OR SCHEDULE OF RATES

$400,000.00 Schedule of Rates

$350,000.00 Lump sum

$1,500,000.00 Schedule of Rates

$359,760.10 Lump sum

$525,000.00 Lump sum

$700,000.00 Lump sum

$450,000.00 Schedule of Rates

$300,000.00 Schedule of Rates

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)

Community engagement guidelines

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

Financial Plan

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

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)

Revenue and Rating Plan

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

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)

Procurement Policy

(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)

Business continuity plan

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

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

Guidelines

Date of operation of current guidelines: January 30, 2024

Adopted in accordance with section 91 of the Act Date of adoption: July 17, 2023

Date of operation of current plan: June 27, 2022

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

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 Reviewed February 21, 2023

Adopted in accordance with section 108 of the Act Date of approval: June 29, 2021, Update adopted November 15, 2021 Minor amendment September 20, 2022

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

GOVERNANCE AND MANAGEMENT ITEMS

Disaster recovery plan

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

Complaint Handling Policy

(Policy outlining Council’s commitment and approach to managing complaints)

Workforce Plan

(Plan outlining Council’s commitment and approach to planning the current and future workforce requirements of the organisation)

Payment of rates and charges hardship policy

(Policy outlining Council’s commitment and approach to assisting ratepayers experiencing financial hardship or difficulty paying their rates)

Risk Management Framework

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

Audit and Risk Committee

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

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 nonfinancial performance, including the performance indicators referred to in section 98 of the Act)

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)

ASSESSMENT

Plan

Date of operation of current plan: July 19, 2023

Policy

Adopted in accordance with section 107 of the Act. Date of adoption: November 22, 2021

Plan

Plan developed in accordance with section 46 of the Act. Approved by executive: February 7, 2023

Policy

Date of adoption of current policy: May 21, 2019

Framework

Date of adoption of current framework: July 19, 2021

Established in accordance with section 53 of the Act Audit and Risk Committee Charter adopted August 17, 2021 and reviewed June 17, 2024

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

Reports

Date report presented:

• November 20, 2023

• February 19, 2024

• May 20, 2024

Reports

Quarterly budget reports

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

Date presented to council in accordance with section 97(1) of the Act. Date statements presented:

• October 10, 2023

• February 26, 2024

• June 17, 2024

PERFORMANCE STATEMENT

FOR THE YEAR ENDED JUNE 30, 2024

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 44,276.

OVERVIEW OF 2024

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

Service/indicator/measure

Post-COVID visitation recovery.

Aquatic Facilities Utilisation Utilisation of aquatic facilities

[Number of visits to aquatic facilities / Municipal population]

Animal Management Health and safety

Animal management prosecutions

Forecast satisfaction with community consultation and engagement was overstated in the 2024 Budget.

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

Food Safety Health and safety

Critical and major non-compliance outcome notifications

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

Governance

Satisfaction with community consultation and engagement [Community satisfaction rating out of 100 with the consultation and engagement efforts of Council]

Service/indicator/measure

Maternal and Child Health (MCH)

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

Maternal and Child Health (MCH)

Participation 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

Roads Condition

Sealed local roads below the intervention level

[Percentage of sealed local roads that are below the renewal intervention level set by Council and not requiring renewal]

Statutory Planning Service standard Planning applications decided within the relevant required time

[Percentage of planning application decisions made within the relevant required time]

Waste Management 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

2023 includes significant expenditure related to the loss on revaluation of land under roads.

Budget figure includes waste management charge in calculation, while the actual figures exclude them.

The delayed receipt of the Federal Assistance Grant affected the current assets for 2024.

Budget and forecast figures include term deposits within unrestricted cash, while the actual figures exclude them. This difference arises because the actual figures exclude term deposits with maturities greater than 90 days.

Repayment of existing loans and the decision not to draw down new loans in accordance with the 2024 Budget.

/ Number of

charges / Number of

and borrowings

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

Repayment of existing loans and the decision not to draw down new loans in accordance with the 2024 Budget.

Repayment of existing loans and the decision not to draw down new loans in accordance with the 2024 Budget.

Rationalisation and/or deferral of capital works to future years.

2023 includes significant expenditure related to the loss on revaluation of land under roads. The delayed receipt of the Federal Assistance Grant affected the underlying revenue for 2024.

The delayed receipt of the Federal Assistance Grant affected the underlying revenue for 2024.

The capital improved value, determined by the Valuer General, increased from $9,752 million in 2023 to $11,345 million in 2024a rise of $1,594 million. This substantial increase has had a notable impact on the ratio.

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

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

/ Adjusted

x100

Stability

Rates concentration

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

Rates effort

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

/ measure [formula]

2023 includes significant expenditure related to the loss on revaluation of land under roads.

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

The delayed receipt of the Federal Assistance Grant affected the total recurrent grant revenue for 2024.

Changes in relative socio-economic disadvantage in the municipality per the Australian Bureau of Statistics.

Heightened competition for skilled workers, combined with restructuring following the Financial Sustainability Review, resulted in increased employee turnover.

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

Recurrent grants

Disadvantage

Relative socio-economic disadvantage [Index of Relative Socio-Economic Disadvantage by decile]

Workforce turnover

Percentage of staff turnover

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

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, service performance, financial performance and sustainable capacity indicators and measures together with a description of the municipal district, an explanation of material variations in the results and notes to the accounts. 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., Australian Bureau of Statistics or the Council’s satisfaction survey provider).

The performance statement presents the actual results for the current year and the previous three years, along with the current year’s target, if mandated by the Local Government (Planning and Reporting) Regulations 2020. Additionally, for the prescribed financial performance indicators and measures, the performance statement includes the target budget for the current year and the results forecast for the period 2024-25 to 2027-28 by the council’s financial 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.

DEFINITIONS

Aboriginal children - means a child who is an Aboriginal person

Aboriginal person - has the same meaning as in the Aboriginal Heritage Act 2006

adjusted underlying revenue - means total income other than:

• non-recurrent grants used to fund capital expenditure; and

• non-monetary asset contributions; and

• 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

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

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

asset upgrade expenditure - means expenditure that— (a) enhances an existing asset to provide a higher level of service; or (b) extends the life of the asset beyond its original life

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

current assets - has the same meaning as in the Australian Accounting Standards

current liabilities - has the same meaning as in the Australian Accounting Standards

food premises - has the same meaning as in the Food Act 1984

intervention level - means the level set for the condition of a road beyond which a council will not allow the road to deteriorate and will need to intervene

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

major non-compliance outcome notification - means a notification received by a council under section 19N(3) or (4) of the Food Act 1984, or advice given to council by an 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

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

non-current liabilities - means all liabilities other than current liabilities

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

relative socio- economic disadvantage - in relation to a municipal district, means the relative socio-economic disadvantage, expressed as a decile for the relevant financial year, of the area in which the municipal district is located according to the Index of Relative Socio-Economic Disadvantage of SEIFA

restricted cash - means cash, cash equivalents and financial assets, within the meaning of the Australian Accounting Standards, 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

SEIFA - means the Socio-Economic Indexes for Areas published from time to time by the Australian Bureau of Statistics on its Internet site

unrestricted cash - means all cash and cash equivalents other than restricted cash

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 2024

• service performance indicators for the year ended 30 June 2024

• financial performance indicators for the year ended 30 June 2024

• sustainable capacity indicators for the year ended 30 June 2024

• notes to the accounts

• certification of the performance statement

In my opinion, the performance statement of Wodonga City Council in respect of the year ended 30 June 2024 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

Councillors' responsibilities for the performance statement

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.

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

Auditor’s responsibilities for the audit of the performance statement

MELBOURNE 10 October 2024

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

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

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

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

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

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

Travis Derricott as delegate for the Auditor-General of Victoria

REPORT OF OPERATIONS

SERVICE PERFORMANCE INDICATORS

The following statement provides the results of the prescribed service performance indicators and measures including explanation of results in the comments.

Results

Aquatic Facilities

Service standard

Health inspections of aquatic facilities

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

Utilisation

Utilisation of aquatic facilities

[Number of visits to aquatic facilities / Population]

Service cost

Cost of aquatic facilities

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

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]

Service standard

Animals reclaimed

[Number of animals reclaimed / Number of animals collected] x100

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

Despite a reduction of health inspections, the total amount conducted of four per facility is within acceptable bounds of one to four per annum.

Increases in response times are attributed to periods of ranger vacancy and increases of animal management activity pushed to the city fringe.

There was a large increase in the quantity of animals rehomed due to increases in the usage of social media.

There was a significant increase in the cost of the animal management due to the appointment of a dedicated local laws officer.

Service/indicator/measure

Food Safety

Timeliness

Time taken to action food complaints

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

Service standard

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

Food safety samples

[Number of food samples obtained / Required number of food samples] × 100

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 noncompliance 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

Due to staffing constraints there has been a slight increase in response times for environmental health customer requests however this result is still within council service level parameters.

The increase in cost attributed to this indicator is due to an increase in data accuracy and a reduction in licensed food premises.

There was a significant increase in decisions regarding land sales which are decisions closed to the public.

Attendance

Councillor attendance at council meetings

[The sum of the number of Councillors who attended each Council meeting / (Number of Council meetings) × (Number of Councillors elected at the last Council general election)] x100

Service cost

Cost of elected representation

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

Satisfaction

Satisfaction with council decisions

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

Libraries

Resource currancy

Recently purchased library collection

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

Service cost

Cost of library service per population

[Direct cost of the library service / Population]

Utilisation

Loans per head of population

[Number of library collection item loans / Population]

Participation

Library membership

[Number of registered library members / Population] x100

Library visits per head of population

[Number of library visits / Population]

Results

Forecast satisfaction with community consultation and engagement was overstated in the 2024 Budget.

indicator is a new addition.

added in 2024.

Maternal and Child Health (MCH) Service standard

Infant enrolments in the MCH service

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

Service cost

Cost of the MCH service

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

Participation

Participation in the MCH service

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

Participation

Participation in the MCH service by Aboriginal children

[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

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

Service cost

Cost of sealed local road reconstruction

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

Extreme weather and high seasonal rainfall resulted in a significant increase in requests.

Cost to re-construct sealed roads during the 2024 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. The year-on-year reduction in cost per square metre is primarily attributed to the compounding increases in raw material costs and a decline in migration, which has affected wages in the construction sector during prior reporting period (2023).

Roads

Service cost

Cost of sealed local road resealing

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

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

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 variance between years. The year-on-year reduction in cost per square metre is primarily attributed to the compounding increases in raw material costs and a decline in migration, which has affected wages in the construction sector during prior reporting period (2023).

Internal effciency improvements resulted in an decrease in time taken for planning decisions despite continued resourcing challenges.

Internal efficiency improvements.

Service/indicator/measure

Waste Management

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

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]

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

Results

There has been significant increases in the quantity of missed bins which has been identified as an opportunity for improvement.

FINANCIAL REPORT CONTENTS

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 2024

• 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 material accounting policy information

• 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 2024 and their financial performance and cash flows for the year then ended in accordance with the financial reporting requirements of Part 4 of the Local Government Act 2020, the Local Government (Planning and Reporting) Regulations 2020 and applicable Australian Accounting Standards.

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

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

Councillors' responsibilities for the financial report

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

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

Auditor’s responsibilities for the audit of the financial report

10 October 2024

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

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

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

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

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

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

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

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

Travis Derricott as delegate for the Auditor-General of Victoria

MELBOURNE

Comprehensive Income Statement

For the Year Ended 30 June 2024

* Refer to Note 8.6 for information on restatement of prior period balance. The above comprehensive income statement should be read in conjunction with the accompanying notes.

Balance Sheet

As at 30 June 2024

* Refer to Note 8.6 for information on restatement of prior period balance.

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

5

Wodonga City Council 2023/2024 Financial Report

Statement of Changes in Equity

For the Year Ended 30 June 2024

Note

* Refer to Note 8.6 for information on restatement of prior period balance.

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

Statement of Cash Flows

For the Year Ended 30 June 2024

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

Statement of Capital Works

For the Year Ended 30 June 2024

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

Wodonga City Council

2023/2024 Financial Report

Note 1 OVERVIEW

Introduction

Notes to the Financial Report

For the Year Ended 30 June 2024

The Wodonga City Council was established by an Order of the Governor in Council on 16 December 2003 and is a body corporate.

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.

Accounting policy information

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. Specific 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.

Wodonga City Council 2023/2024 Financial Report

Notes to the Financial Report

For the Year Ended 30 June 2024

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 $1,000,000 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

Amortisation - intangible assets

Finance costs - leases

(i) Explanation of material variations

Variance

1Statutory fees and fines

2User fees

3Grants - operating

4Grants - capital

5Contributions - monetary

6Contributions

7Other

8Employee

9Materials

Notes to the Financial Report

For the Year Ended 30 June 2024

Activity levels exceeded the forecast in the 2024 Budget, resulting in higher statutory fees and fines.

Activity levels exceeded the forecast in the 2024 Budget, resulting in higher user fees.

The Federal Assistance Grant is recognised as income in accordance with AASB 1058 Income of Not-for-Profit Entities upon receipt. When preparing the 2024 Budget, it was anticipated that the Federal Assistance Grant for 2024 would be received in 2024. However, this did not occur.

Federal and State Government funding exceeded the forecast in the 2023 Budget, resulting in higher grants –capital.

Forecast monetary contributions were not included in the 2024 Budget.

Forecast non monetary contributions were not included in the 2024 Budget.

Funds available for investment and the weighted average interest rate on term deposits exceeded the forecast in the 2024 Budget, resulting in higher interest income.

Employee vacancies and recruitment challenges led to employee costs coming in under the 2024 Budget.

Inflation, along with employee vacancies and recruitment challenges requiring the engagement of consultants and contractors, resulted in materials and services exceeding the 2024 Budget.

Forecast deprecation was understated in the 2024 Budget.

Forecast amortisation for intangible assets was not included in the 2024 Budget.

Reduction in leasing through rationalisation of information and communications technology equipment/hardware.

In May 2024, it became apparent that a trade debtor was highly likely to default on their obligations, necessitating an allowance for impairment loss. This information was not available at the time the 2024 Budget was prepared in June 2023.

Forecast loss on disposal of property, infrastructure, plant and equipment were not included in the 2024 Budget.

Forecast borrowing costs in the 2024 Budget included interest payments on a proposed loan that did not proceed and, therefore, the cost were not incurred.

Reduction in leasing through rationalisation of information and communications technology equipment/hardware.

Forecast other expenses were misstated in the 2024 Budget.

Wodonga City Council

2023/2024 Financial Report

Notes to the Financial Report

For the Year Ended 30 June 2024

2.1.2 Capital works

(i) Explanation of material variations

Variance

1Land improvements

4Fixtures, fittings and furniture

Item

5Computers and telecommunications

7Bridges

11Parks, open space and streetscapes

2Buildings

8Footpaths and cycleways

9Drainage

10Recreational, leisure and community facilities

3Building improvements

6Library books

Explanation

Ref Budgeted funds redeployed to road renewal.

Rationalisation and/or deferral of capital works to future years.

Carry forward of capital works from prior years approved after finalisation of the 2024 Budget.

Capital works approved after finalisation of the 2024 Budget.

12Off street car parks

City Council 2023/2024 Financial Report

Notes to the Financial Report

For the Year Ended 30 June 2024

2.2 Analysis of Council results by program

Council delivers its functions and activities through the following programs.

2.2.1 Office of the CEO

The office of the CEO oversees the organisation's operations in line with strategy, policy and risk appetite, facilitating regional collaboration and executive support to the CEO and councillors. This area drives economic development by promoting sustainable community growth by attracting investment, developing land and securing government funding.

and Corporate

This directorate oversees responsible corporate management and community advocacy initiatives. It encompasses finance, information services, governance, human resources, business improvement, risk management, emergency management, corporate reporting, communications and marketing, customer experience, child and family health including kindergartens, maternal child health and immunisations, environmental health, community development and wellbeing, gallery and library services, sport and recreation and volunteers.

and Growth

This directorate focuses on the planning, development and maintenance of Wodonga’s built environment. It encompasses building services, statutory and strategic planning, infrastructure planning and implementation, municipal engineering, asset renewal, upgrades and maintenance, natural resources, waste management, council’s compliance function, animal and parking management, school crossings, sustainability, property management and land sales, tourism and cultural services.

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

Office of the CEO

In April 2024, Council restructured its operations. Comparative figures have been restated accordingly.

* Refer to Note 8.6 for information on restatement of prior period balance.

Wodonga City Council 2023/2024 Financial Report

Notes to the Financial Report

For the Year Ended 30 June 2024

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 its value of land and all improvements. The valuation base used to calculate general rates for 2023/24 was $11,345 million (2022/23 $9,752 million).

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

Annual rates and charges are recognised as income when Council issues annual rates notices. Supplementary rates are recognised when a valuation and reassessment is completed and a supplementary rates notice issued.

Statutory fees and fines (including parking fees and fines) are recognised as income when the service has been provided, the payment is received, or when the penalty has been applied, whichever first occurs.

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.

Notes to the Financial Report

For the Year Ended 30 June 2024

3.4 Funding from other levels of

respect of the

(a)

(b)

In April 2024, Council restructured its operations. Comparative figures have been restated accordingly.

(c) Recognition of grant income

Before recognising funding from government grants as revenue the Council assesses whether there is a

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 point in 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-for-Profit Entities

Wodonga City Council 2023/2024 Financial Report

Notes to the Financial Report

For the Year Ended 30 June 2024

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.

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

Revenue recognised under AASB 15 Revenue from Contracts with Customers

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

Unspent grants are determined and disclosed on a cash basis.

3.5 Contributions

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

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

* Refer to Note 8.6 for information on restatement of prior period balance.

3.6 Other income

Interest is recognised as it is earned. Other income is measured at the fair value of the consideration received or receivable and is recognised when Council gains control over the right to receive the income.

Wodonga City Council 2023/2024 Financial Report

Notes

to

the Financial Report

Note 4 THE COST OF DELIVERING SERVICES

(b) Superannuation

For the Year Ended 30 June 2024 Contributions made exclude amounts accrued at balance date. Refer to note 9.3 for further information relating to Council's

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

4.3 Depreciation

Refer to note 5.2( c ), 5.8 and 6.2 for a more detailed breakdown of depreciation and amortisation charges and accounting policy.

Notes to the Financial Report

An allowance for impairment losses in respect of debtors is recognised based on an expected credit loss model. This model

4.7 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.

The profit or loss on sale of an asset is determined when control of the asset has passed to the buyer.

Wodonga City Council 2023/2024 Financial Report

Notes to the Financial Report

For the Year Ended 30 June 2024

Cash and cash equivalents include cash on hand, deposits at call, and other highly liquid investments with original maturities of three months or less, 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 three to 12 months are classified as current, whilst term deposits with maturity dates greater than 12 months are classified as non-current.

Short term receivables are carried at invoice amount. An allowance for expected credit losses is recognised based on past experience and other objective evidence of expected losses. Long term receivables are carried at amortised cost using the effective interest rate method.

(d) Ageing of Receivables

The ageing of the Council's trade and other receivables (excluding statutory receivables) that are not impaired was:

yet due)

Wodonga City Council 2023/2024 Financial Report

(e) Ageing of individually impaired Receivables

At balance date, other debtors representing financial assets with a nominal value of $430,649 (2023: $0) were impaired. The amount of the allowance raised against these debtors was $391,499 (2023: $0). They individually have been impaired as a result of their doubtful collection.

The ageing of receivables that have been individually determined as impaired at reporting date was:

(not yet due)

due by up to 30 days

due between 31 and 180 days

due between 181 and 365 days

due by more than 1 year

(f) Contract assets

Contract assets are recognised when Council has transferred goods or services to the customer but where Council is yet to establish an unconditional right to consideration.

5.2 Non-financial assets

(a) 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) Other assets

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.

20

2023/2024 Financial Report

Notes to the Financial Report

For the Year Ended 30 June 2024

Trust funds and deposits

Amounts received as deposits and retention amounts controlled by Council are recognised as trust funds until they are returned, transferred in accordance with the purpose of the receipt, or forfeited. Trust funds that are forfeited, resulting in council gaining control of the funds, are to be recognised as revenue at the time of forfeit.

Contract liabilities

Contract liabilities reflect consideration received in advance from customers in respect of various operating and capital grants.

Contract liabilities are derecognised and recorded as revenue when promised goods and services are transferred to the customer. Refer to Note 3.

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.

is:

2023/2024 Financial Report

Notes to the Financial Report

For the Year Ended 30 June 2024

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 based on contractual repayment terms at every balance date.

5.5 Provisions

The calculation of employee costs and benefits includes all relevant on-costs and are calculated as follows at reporting date.

2023/2024 Financial Report

Notes to the Financial Report

For the Year Ended 30 June 2024

A liability for annual leave is recognised in the provision for employee benefits as a current liability because the Council does not have an unconditional right to defer settlement of the liability. Liabilities for annual leave are measured at:

- nominal value if the Council expects to wholly settle the liability within 12 months

- present value if the Council does not expect to wholly settle within 12 months.

Liabilities that are not expected to be wholly settled within 12 months of the reporting date are recognised in the provision for employee benefits as current liabilities, measured at the present value of the amounts expected to be paid when the liabilities are settled using the remuneration rate expected to apply at the time of settlement.

Long service leave

Liability for long service leave (LSL) is recognised in the provision for employee benefits. Unconditional LSL is disclosed as a current liability as the Council does not have an unconditional right to defer settlement. Unconditional LSL is measured at nominal value if expected to be settled within 12 months or at present value if not expected to be settled within 12 months. Conditional LSL that has been accrued, where an employee is yet to reach a qualifying term of employment, is disclosed as a non-current liability and measured at present value.

Council is obligated to restore the closed Beechworth Road landfill site to a particular standard. The forecast life of the site is based on current estimates of remaining capacity and the forecast rate of infill. 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.

Under Agreement, Council is obliged to protect and enhance in perpetuity the biological values of the WREN 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.

5.6 Financing arrangements

The Council has the following funding arrangements in place as at 30 June 2024.

2023/2024 Financial Report

Notes to the Financial Report

For the Year Ended 30 June 2024

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

2023/2024 Financial Report

5.8 Leases

Notes to the Financial Report

For the Year Ended 30 June 2024

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.

Whentheleaseliabilityisremeasuredinthisway,acorrespondingadjustmentismadetothecarryingamountoftheright-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 AASB16Leases ,Councilasanot-for-profitentityhaselectednottomeasureright-of-useassetsatinitialrecognitionat fair value in respect of leases that have significantly below-market terms.

Council has peppercorn leases concerning parcels of land which it 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. As 30 June 2024, Council is not required to value these right-of-use assets as fair value.

2023/2024 Financial Report

Notes to the Financial Report

For the Year Ended 30 June 2024

Lease liabilities included in the Balance Sheet at 30 June:

Councilhaselectednottorecogniseright-of-useassetsandleaseliabilitiesforshort-termleasesofmachinerythathavealease termof12monthsorlessandleasesoflow-valueassets(individualassetsworthlessthanexisitingcapitalisationthresholdsfora likeassetuptoamaximumofAUD$10,000),includingITequipment.Councilrecognisestheleasepaymentsassociatedwith these leases as an expense on a straight-line basis over the lease term.

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:

Note 6 ASSETS WE MANAGE

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. Maturity analysis - contractual undiscounted cash flows

Refer to Note 8.6 for information on restatement of prior period balance. Notes to the Financial Report For the Year Ended 30 June 2024

* Refer to Note 8.6 for information on restatement of prior period balance.

* Refer to Note 8.6 for information on restatement of prior period balance.

Wodonga City Council 2023/2024 Financial Report

Notes to the Financial Report

For the Year Ended 30 June 2024

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. Refer also to Note 8.4 for further disclosure regarding fair value measurement.

Where assets are constructed by Council, cost includes all materials used in construction, direct labour, borrowing costs incurred during construction, and an appropriate share of directly attributable variable and fixed overheads.

In accordance with Council's policy, the threshold limits have applied when recognising assets within an applicable asset class and unless otherwise stated are consistent with the prior year.

Land under roads

Council recognises land under roads it controls at fair value.

Depreciation and amortisation

Buildings, land improvements, plant and equipment, infrastructure, and other assets having limited useful lives are systematically depreciated over their useful lives to the Council in a manner which reflects consumption of the service potential embodied in those assets. Estimates of remaining useful lives and residual values are made on a regular basis with major asset classes reassessed annually. Depreciation rates and methods are reviewed annually.

Where assets have separate identifiable components that are subject to regular replacement, these components are assigned distinct useful lives and residual values and a separate depreciation rate is determined for each component.

Road earthworks are not depreciated on the basis that they are assessed as not having a limited useful life.

Straight line depreciation is charged based on the residual useful life as determined each year.

Depreciation periods used are listed above and are consistent with the prior year unless otherwise stated.

Repairs and maintenance

Where the repair relates to the replacement of a component of an asset and the cost exceeds the capitalisation threshold the cost is capitalised and depreciated. The carrying value of the replaced asset is expensed.

Leasehold improvements

Leasehold improvements are recognised at cost and are amortised over the unexpired period of the lease or the estimated useful life of the improvement, whichever is the shorter. At balance date, leasehold improvements are amortised over a 10 to 50 year period.

Wodonga City Council 2023/2024 Financial Report

Notes to the Financial Report

For the Year Ended 30 June 2024

Valuation of land and buildings were undertaken by Simon Fisher, a qualified independent valuer, valuer number 62679 with the exception of land under roads which was determined in accordance with a valuation undertaken by Timothy Clarke GradCert Asset Mgt, Council's Team Leader Strategic Assets. 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 2024 are as follows:

Valuation of infrastructure

Valuation of infrastructure assets has been determined in accordance with a valuation undertaken by Timothy Clarke GradCert Asset Mgt, Council's 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 clasess 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 assets will be conducted per Council's revaluation schedule.

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 2024 are as follows:

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.

Wodonga City Council 2023/2024 Financial Report

Notes to the Financial Report

For the Year Ended 30 June 2024

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 $1,500 per square metre. The remaining useful lives of buildings are determined on the basis of the current condition of buildings and vary from 5 years to 80 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.

* Refer to Note 8.6 for information on restatement of prior period balance.

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 Directors are deemed KMP.

Details of KMP at any time during the year are:

Councillors

Councillor Ron Mildren (Mayor)

Councillor Danny Chamberlain (Deputy Mayor from November 2023 to present)

Councillor Elizabeth Hall (Deputy Mayor from November 2022 to November 2023)

Councillor Kevin Poulton

Councillor Graeme Simpfendorfer

Councillor Olga Quilty

Councillor Danny Lowe

Chief Executive Officer

Director Community (from July 2023 to April 2024)

Director Corporate (from July 2023 to April 2024)

Director Infrastructure (from July 2023 to April 2024)

Director Community and Corporate (from April 2024 to present)

Director Infrastructure and Growth (from April 2024 to present)

Wodonga City Council

2023/2024 Financial Report

Notes to the Financial Report

For the Year Ended 30 June 2024

(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 Termination benefits include termination of employment payments, such as severance packages.

of key management personnel was as follows:

Comparative figures have been restated to include councillors’ allowances and reclassify annual and long service leave paid on termination from termination benefits to short-term employee benefits.

The numbers of key management personnel whose total remuneration from Council and any related entities, fall within the following bands:

$10,000 - $19,999

$30,000 - $39,999

$40,000 - $49,999

$230,000 - $239,999

(d) Remuneration of other senior staff

Other senior staff are officers of Council, other than Key Management Personnel, whose total remuneration exceeds $170,000 and who report directly to a member of the KMP.

Comparative figures have been restated to reclassify annual and long service leave paid on termination from termination benefits to short-term employee benefits.

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

Income Range:

$170,000 - $179,999

$190,000 - $199,999

Total

Wodonga City Council 2023/2024 Financial Report

Notes to the Financial Report

For the Year Ended 30 June 2024

7.2 Related party disclosure

(a) Transactions with related parties

During the period, Council entered into transactions with related parties:

Remuneration, in accordance with Council's Enterprise Agreement, of the Director of Community and Corporate's Spouse for work performed as a Building Inspector

(b) Outstanding balances with related parties

At the end of the reporting period, Council has outstanding balances with related parties:

Vested unpaid annual leave entitlements, in accordance with Council's Enterprise Agreement, of the Director of Community and Corporate's Spouse for work performed as a Building Inspector

(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

An Employment Contract is currently in place between the Council and the spouse of the Director of Community and Corporate for work as a Building Inspector. This contract is governed by the terms of the Council's Enterprise Agreement. Under this Employment Contract, the Director's spouse is entitled to ongoing employment and remuneration, contingent upon, among other requirements, the avaliability of sufficent work and satisfactory performance.

Note 8 MANAGING UNCERTAINTIES

8.1 Contingent assets and liabilities

(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 nonoccurrence 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.

Landfill

Council previously operated a landfill. Council will 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.

Legal matters

Council is presently involved in several legal matters, which are being conducted through its solicitors. These involve public liability claims for personal injury and are covered under Council's public liability insurance policy.

Liability Mutual Insurance

Council was 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.

Wodonga City Council

2023/2024 Financial Report

Notes to the Financial Report

For the Year Ended 30 June 2024

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 selfinsurer was 30 June 2021. In accordance with the Workplace Injury Rehabilitation and Compensation Act 2013 , there is a six year liability period following the cessation of the Scheme (to 30 June 2027). During the liability period, adjustment payments may be required (or received). The determination of any adjustment payments is dependent upon revised actuarial assessments of the Scheme's tail claims liabilities as undertaken by Work Safe Victoria. If required, adjustments will occur at the 3-year and 6-year points during the liability period, and will affect participating members.

(c) Guarantees for loans to other entities

Wodonga City Council does not have any guarantees for loans to other entities.

8.2 Change in accounting standards

Certain new Australian Accounting Standards and interpretations have been published that are not mandatory for the 30 June 2024 reporting period. Council assesses the impact of these new standards.

In December 2022 the Australian Accounting Standards Board (AASB) issued AASB 2022-10 Amendments to Australian Accounting Standards - Fair Value Measurement of Non-Financial Assets of Not-for-Profit Public Sector Entities to modify AASB 13 Fair Value Measurement. AASB 2022-10 amends AASB 13 Fair Value Measurement for fair value measurements of non-financial assets of not-for-profit public sector entities not held primarily for their ability to generate net cash inflows. The AASB 13 modifications:

- are applicable only to not-for-profit public sector entities;

- are limited to fair value measurements of non-financial assets not held primarily for their ability to generate net cash inflows; - are to be applied prospectively for annual periods beginning on or after 1 January 2024; - would not necessarily change practice for some not-for-profit public sector entities; and -do not indicate that entities changing practice in how they measure relevant assets made an error in applying the existing requirements of AASB 13.

Council will assess any impact of the modifications to AASB 13 ahead of the 2025 reporting period.

In December 2022 the Australian Accounting Standards Board (AASB) issued AASB 2022-6 Amendments to Australian Accounting Standards - Non-current Liabilities with Covenants. AASB 2022-6 amends AASB 101 Presentation of Financial Statements to improve the information an entity provides in its financial statements about long term liabilities with covenants where the entity’s right to defer settlement of those liabilities for at least twelve months after the reporting period is subject to the entity complying with conditions specified in the loan arrangement. The amendments in AASB 2022-6 are effective for annual periods beginning on or after 1 January 2024. Council will assess any impact of the modifications to AASB 101 ahead of the 2025 reporting period.

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 material accounting policy information and methods adopted, including the criteria for recognition, the basis of measurement and the basis on which income and expenses are recognised, in respect of each class of financial asset, financial liability and equity instrument is disclosed in the notes of the financial statements. Risk management is carried out by senior management under policies approved by the Council. These policies include identification and analysis of the risk exposure to Council and appropriate procedures, controls and risk minimisation.

(b) Market risk

Market risk is the risk that the fair value or future cash flows of council financial instruments will fluctuate because of changes in market prices. The Council's exposure to market risk is primarily through interest rate risk with only insignificant exposure to other price risks and no exposure to foreign currency risk.

Interest rate risk

Interest rate risk refers to the risk that the value of a financial instrument or cash flows associated with the instrument will fluctuate due to changes in market interest rates. Council's interest rate liability risk arises primarily from long term loans and borrowings at fixed rates which exposes council to fair value interest rate risk / Council does not hold any interest bearing financial instruments that are measured at fair value, and therefore has no exposure to fair value interest rate risk. Cash flow interest rate risk is the risk that the future cash flows of a financial instrument will fluctuate because of changes in market interest rates. Council has minimal exposure to cash flow interest rate risk through its cash and deposits that are at floating rates.

2023/2024 Financial Report

Notes to the Financial Report

For the Year Ended 30 June 2024

Investment of surplus funds is made with approved financial institutions under the Local Government Act 2020 . Council manages interest rate risk by adopting an investment policy that ensures:

- diversification of investment product;

- monitoring of return on investment; and

- benchmarking of returns and comparison with budget.

There has been no significant change in the Council's exposure, or its objectives, policies and processes for managing interest rate risk or the methods used to measure this risk from the previous reporting period.

Interest rate movements have not been sufficiently significant during the year to have an impact on the Council's year end result.

(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 allowance for impairment of those assets, as disclosed in the balance sheet and notes to the financial statements. Council does not hold any collateral.

(d) Liquidity risk

Liquidity risk includes the risk that, as a result of council's operational liquidity requirements it will not have sufficient funds to settle a transaction when required or will be forced to sell a financial asset at below value or may be unable to settle or recover a financial asset.

To help reduce these risks Council:

- have a liquidity policy which targets a minimum and average level of cash and cash equivalents to be maintained;

- have readily accessible standby facilities and other funding arrangements in place;

- have a liquidity portfolio structure that requires surplus funds to be invested within various bands of liquid instruments;

- monitor budget to actual performance on a regular basis; and

- set limits on borrowings relating to the percentage of loans to rate revenue and percentage of loan principal repayments to rate revenue.

The Council's maximum exposure to liquidity risk is the carrying amounts of financial liabilities as disclosed on the face of the balance sheet and the amounts related to financial guarantees disclosed in Note 8.1(c), and is deemed insignificant based on prior periods' data and current assessment of risk.

There has been no significant change in Council's exposure, or its objectives, policies and processes for managing liquidity risk or the methods used to measure this risk from the previous reporting period.

With the exception of borrowings, all financial liabilities are expected to be settled within normal terms of trade. Details of the maturity profile for borrowings are disclosed at Note 5.4.

Unless otherwise stated, the carrying amounts of financial instruments reflect their fair value.

Wodonga City Council

2023/2024 Financial Report

Notes to the Financial Report

For the Year Ended 30 June 2024

(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 -1.5% in market interest rates (AUD) from year-end weighted average interest rates on term deposits of 5.07%.

These movements will not have a material impact on the valuation of Council's financial assets and liabilities, nor will they have a material impact on the results of Council's operations.

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.

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 1 to 4 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 Asset class Revaluation frequency

2 to 4 years

2 to 4 years

to 4 years

Where the assets are revalued, the revaluation increases are credited directly to the asset revaluation reserve except to the extent that an increase reverses a prior year decrease for that class of asset that had been recognised as an expense in which case the increase is recognised as revenue up to the amount of the expense. Revaluation decreases are recognised as an expense except where prior increases are included in the asset revaluation reserve for that class of asset in which case the decrease is taken to the reserve to the extent of the remaining increases. Within the same class of assets, revaluation increases and decreases within the year are offset.

Wodonga City Council 2023/2024 Financial Report

Notes to the Financial Report

For the Year Ended 30 June 2024

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.

8.6 Prior period adjustment (a) Adjustments to found assets

Through processing assets during the 2024 financial year, Council identified some assets owned by the council totalling $1.150 million had not been recorded in the financial statements previously.

In the year ended 30 June 2024, these asset adjustments have been brought to account as an increase to the Council's opening balances of assets and Accumulated Surplus in the 2023 year. 2023 figures at Note 6.2 have been restated.

Wodonga City Council 2023/2024 Financial Report

Notes to the Financial Report

For the Year Ended 30 June 2024

of changes to the 2023 figures in Note 6.2

Through processing developer contributions during the 2024 financial year, Council identified contributed assets totalling $4.834 million, which had practical completion sign-off date during the 2023 financial year.

In the year ended 30 June 2024, these contributed assets have been brought to account by retrospectively restating the closing balances recorded as at 30 June 2023.

Wodonga City Council 2023/2024 Financial Report

Notes to the Financial Report

For the Year Ended 30 June 2024

Reconciliation of changes to the 2023 Statement of Changes in Equity

Reconciliation of changes to the 2023 figures in Note 3.5(b) Contributions - Non

Reconciliation of changes to the 2023 figures in Note 6.1 Property,

Note 9 OTHER MATTERS

9.1 Reserves

(a) Asset revaluation reserves

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

Wodonga City Council 2023/2024 Financial Report

Notes to the Financial Report

For the Year Ended 30 June 2024

The Waste Management Reserve 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 accounts for amounts required to be expended concerning the Leneva Baranduda Development Contributions Plan. Any use of this reserve is subject to Council resolution.

The Section 173 Development Contributions Reserve accounts for amounts required to be expended concerning various developments. Any use of this reserve is subject to Council resolution.

Reconciliation

* Refer to Note 8.6 for information on restatement of prior period balance.

Wodonga City Council

2023/2024 Financial Report

Notes to the Financial

Report For the Year Ended 30 June 2024

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.

9.3 Superannuation 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 2024, this was 11.0% as required under Superannuation Guarantee (SG) legislation (2023: 10.5%)).

Defined Benefit

Council does not use defined benefit accounting for its defined benefit obligations under the Fund's Defined Benefit category. This is because the Fund's Defined Benefit category is a pooled multi-employer sponsored plan.

There is no proportional split of the defined benefit liabilities, assets or costs between the participating employers as the defined benefit obligation is a floating obligation between the participating employers and the only time that the aggregate obligation is allocated to specific employers is when a call is made. As a result, the level of participation of 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

CouncilmakesemployercontributionstotheDefinedBenefitcategoryoftheFundatratesdeterminedbytheTrusteeon the advice of the Fund Actuary.

AtriennialactuarialinvestigationfortheDefinedBenefitcategoryasat30June2023wasconductedandcompletedby 31December2023.Thevestedbenefitindex(VBI)oftheDefinedBenefitcategoryasat30June2023was104.1%. Councilwasnotifiedofthe30June2023VBIduringAugust2023.Thefinancialassumptionsusedtocalculatethe30 June 2023 VBI were:

Net investment returns 5.7% pa

Salary information 3.5% pa

Price inflation (CPI) 2.8% pa

TheVBIisusedastheprimaryfundingindicator.BecausetheVBIwasabove100%,the30June2023actuarial investigationdeterminedtheDefinedBenefitcategorywasinasatisfactoryfinancialpositionandthatnochangewas necessary to the Defined Benefit category’s funding arrangements from prior years.

Employer contributions

(a) Regular contributions

On the basis of the results of the 2023 triennial 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 2024, this rate was 11.0% of members' salaries (10.5% in 2022/23). 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 2023 triennial valuation.

In addition, Council reimburses the Fund to cover the excess of the benefits paid as a consequence of retrenchment above the funded resignation or retirement benefit.

(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 98% from 26 July 2024 (previously 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.

2023/2024 Financial Report

Notes to the Financial Report

For the Year Ended 30 June 2024

Using the agreed methodology, the shortfall amount is apportioned between the participating employers based on the pre1 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 2023 triennial 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. A full investigation was conducted as at 30 June 2023.

The Fund’s actuarial investigation identified the following for the Defined Benefit category of which Council is a contributing employer:

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 2023.

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 2023.

The discounted accrued benefit surplus means that the current value of the assets in the Fund’s Defined Benefit category exceeds the value of benefits payable in the future but accrued in respect of service to 30 June 2023.

The 2024 interim actuarial investigation

AninterimactuarialinvestigationisbeingconductedfortheFund'spositionasat30June2024astheFundprovides lifetimepensionsintheDefinedBenefitcategory.Itisanticipatedthatthisactuarialinvestigationwillbecompletedby October 2024.

TheVBIoftheDefinedBenefitcategorywas105.4%asat30June2024.Thefinancialassumptionsusedtocalculate the 30 June 2024 VBI were:

Net investment returns 5.6% pa

Salary information 3.5% pa

Price inflation (CPI) 2.7% pa

Council was notified of the 30 June 2024 VBI during August 2024. BecausetheVBIwasabove100%,theDefinedBenefitcategorywasinasatisfactoryfinancialpositionat30June2024 anditisexpectedthattheactuarialinvestigationwillrecommendthatnochangewillbenecessarytotheDefinedBenefit category’s funding arrangements from prior years.

Report

Notes to the Financial Report

For the Year Ended 30 June 2024

The 2020 triennial investigation

The last triennial actuarial investigation conducted prior to 30 June 2023 was at 30 June 2020. This actuarial investigation was completed by 31 December 2020. The financial assumptions for the purposes of that investigation was:

Contributions by Council (excluding any unfunded liability payments) to the above superannuation plans for the financial year ended 30 June 2024 are detailed below:

In addition to the above contributions, Council has paid unfunded liability payments to Vision Super totalling $0 (2022/23 $0)

There were no contributions outstanding and no loans issued from or to the above schemes as at 30 June 2024.

The expected contributions to be paid to the Defined Benefit category of Vision Super for the year ending 30 June 2025 is $60,857.

Note 10 CHANGE IN ACCOUNTING POLICY

There have been no changes to accounting policies in the 2023-24 year.

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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