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01 Financial Performance Report - Jul 2023
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FINANCIAL
PERFORMANCE
REPORT
July 2023
noosa.qld.gov.au
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Section 2
GENERAL COMMITTEE MEETING 14 AUGUST 2023
6.3 FINANCIAL PERFORMANCE REPORT – JULY 2023
Author Financial Services Manager , Pauline Coles
Financial Services | Corporate Services Department
Index ECM/ Subject / 22.09 – Monthly Financial Performance Report
Attachments 1. Attachment 1 Statement of Income and Expenditure - Jul 2023
2. Attachment 2 Statement of Financial Position - Jul 2023
3. Attachment 3 Statement of Cashflows - Jul 2023
4. Attachment 4 Key Materials & Services Expenditure - Jul 2023
EXECUTIVE SUMMARY
Performance against current budget for the month of July 2023 aligns with YTD budget at this
early stage of the new financial year. Note that budget review (BR1) carryovers (also included
in the Council meeting agenda) have not yet been adopted and are excluded from these results.
YTD Financial Performance Summary
Budget Actual Variance Variance
Status
$m $m $m %
Operating Revenue $50.9 $51.1 $0.2 0.4% On Track
Operating Expense $11.4 $11.0 $0.4 3.6% On Track
Operating Position $39.6 $40.2 $0.6
Capital Revenue $0.1 $0.1 $0.0 9.4% On Track
Capital Expenditure* $3.2 $2.4 $0.8 24.1% Below Budget
* Reflects constructed assets and intangibles only (excludes contributed)
The $0.6 million full year operating surplus comprises $0.3 million general operating surplus
from activities that are funded through Council’s general rate, regulatory fees and sales of goods
and services; as well an additional $0.1 million from holiday park operations and $0.1 million
from waste operations, and a further $0.1 million in unspent levy and separate charge funds
which are constrained in reserve for future use.
Budget Actual Variance
Item YTD YTD YTD
$m $m $m
General business operating position (unconstrained funds) * $37.1 $37.6 $0.5
Unspent levies (constrained funds) $2.5 $2.6 $0.1
Total Council Operating Position $39.6 $40.2 $0.6
* Includes Waste and Holiday Park operations as shown in the table below
Council elected to apply National Competition Policy (NCP) reforms to its Waste Management and
Holiday Parks which provides greater transparency and assists with removing anti-competitive
conduct and ensure the best allocation of Councils limited resources.
Section 3
GENERAL COMMITTEE MEETING 14 AUGUST 2023
A summary of the YTD operational performance of these business activities at 31 July 2023 is
outlined below.
Waste Operations Holiday Parks
Budget Actual Variance Budget Actual Variance
YTD YTD YTD YTD YTD YTD
$m $m $m $m $m $m
Revenue 8.5 8.6 0.1 0.3 0.4 0.1
Expenditure 1.5 1.5 0.0 0.2 0.2 0.0
Net Operating 7.0 7.1 0.1 0.1 0.2 0.1
Position
Financial statements including Statement of Income & Expenditure, Statement of Financial Position
(balance sheet), and Statement of Cash Flows are included as attachments for information for
Council.
Figure 1: Actual Performance Compared to Budget
Council’s performance against key measures of financial sustainability has been calculated as
at July 2023. These statutory indicators enable the reader to assess Council’s success in
managing its budget, cash and debt as well as undertaking sustainable asset management. The
table below contains a snapshot of a number of key measures, with full detail included in the
report.
YTD Measures of Financial Sustainability
Current
Target Actual YTD Status
Budget
Operating Surplus Ratio 0-10% 0.1% 78.6% On Track
Net Financial Liabilities Ratio <60% -6.8% -173.9% On Track
Cash Cover Ratio 3 months 9.1 months 12.9 months On Track
Asset Sustainability Ratio > 90% 145.7% 3.8% On Track
RECOMMENDATION
That Council note the report by the Manager Financial Services (Acting) to the General Committee
Meeting dated 14 August 2023 outlining July 2023 year to date financial performance against budget,
including changes to the financial performance report with the inclusion of key financial sustainability
indicators.
Section 4
GENERAL COMMITTEE MEETING 14 AUGUST 2023
REPORT
Operating Revenue (YTD Benchmark 8.3%)
Council has received 38.6% ($51.2 million) of its operating revenue budget ($132.4 million).
Commentary on each revenue category is provided below.
Category Summary Comments
Rates and Levies $45.8 million (51.3%) • Waste utility charges $139.9k above YTD
of the annual budget of budget (51.2% or $8.0 million of $15.7 million
$89.3 million has been annual budget earned)
earned • General rate (net of discounts) $281.0k below
YTD budget (51.44% or $34.8 million of $67.7
million annual budget earned), due to a
combination of additional pensioner rebate
take-up, timing of discounts and lower than
anticipated general rate with changes in rate
category and revised valuations.
Fees and Charges $1.9 million (16.4%) of • Properties and Facilities $34.1k above budget
the annual budget of (33.0% of $236.7k of $716.1k annual budget
$11.4 million has been earned)
earned • Development Assessment $27.2k above
budget (20.2% or $778.5k of $3.8 million
annual budget earned)
• Local Laws $30.1k below budget (3.6% or
$76.4k of $2.1 million annual budget earned)
Sale of Goods and $1.2 million (8.6%) of • Holiday Park revenue $91.1k above budget
Services the annual budget of (9.9% or $368.4k of $3.7 million annual budget
$13.9 million has been earned). Any revenue upside will be generally
earned offset by a corresponding increase in
associated operating costs
• Community Facility fees $35.9k above budget
(7.95% or $249.0k of $3.1 million annual
budget earned)
Interest Received $0.5 million (16.9%) of • Interest revenues are tracking above budget
the $2.8 million annual with investment in higher yielding term
budget has been deposits maximising the return on surplus
earned cash holdings.
Other Revenue $0.2 million (8.7%) of • Other revenue is in line with budget
the $2.9 million annual expectations at this stage
budget has been
earned
Operating Grants, $1.3 million (21.6%) of • Operating Grants and subsidies is in line with
Subsidies the $6.2 million annual budget expectations at this stage
budget has been • 100% ($2.0 million) of the financial assistance
received grant was again prepaid in June 2023 and may
impact on Council’s 2023/24 final operating
position if the prepayment approach is
discontinued by the Australian government.
Unitywater On track • Unitywater distributions are fixed each year so
Distributions there is limited budget variance risk
Section 5
GENERAL COMMITTEE MEETING 14 AUGUST 2023
Figure 2: Operating Revenue Position by Type (Excluding Rates)
Operating Expenditure (YTD Benchmark 8.3%)
Actual operating expenditure is currently 8.3% ($10.9 million) of full year budget ($132.3 million).
Detailed commentary for each expenditure category is provided below.
Category Summary Comments
Employee Costs $3.3 million (6.6%) of the • Expenditure for permanent staff salaries
annual budget of $49.4 and wages underspent ($489.7k) due to
million has been expended position vacancies, partially offset by
additional spend on casual staff and
external labour hire ($225.0k).
• Training costs $3.1k over full year budget
(3.1% or $11.7k of $8.6k annual budget
spent)
Materials and $5.8 million (9.7%) of the • Governance $71.6k above budget
Services $59.9 million annual budget (96.21% or $872.3k of $906.6k annual
has been expended. budget spent) due to higher than forecast
insurance premiums.
• Civil Operations $66.6k above budget
(6.5% or $872.3k of $9.4 million annual
budget spent)
• Community Facilities $63.0k below budget
(4.7% or $119.2k of $2.5 million annual
budget spent)
• Environmental Services $57.7k below
budget (11.1% or $359.1k of $3.2 million
annual budget spent)
• Waste Management $21.4k below budget
(6.4% or $950.5k of $14.8 million annual
budget spent)
• Council Building and Facilities $25.5k
below budget (3.2% or $36.2k of $1.1
million annual budget spent)
Finance Costs Currently on track • Whilst existing loan borrowings are set
with fixed interest rates, any further RBA
Section 6
GENERAL COMMITTEE MEETING 14 AUGUST 2023
Category Summary Comments
rate rises will impact finance costs on new
loan borrowings.
Depreciation Currently on track Nil
Other Expenses Currently on track Nil
Figure 3: Operating Expenditure Position by Type
Tourism and Economic Development Investment Summary
Council resolved to report on a monthly basis, investment details for tourism and economic
development. Expenditure at 31 July 2023 is outlined below:
Expenditure YTD Budget YTD Actual Variance
$m $m $m
Payment to Tourism -
$1.26 $1.26
Noosa
Economic Development $0.08 $0.07 $0.01
Total $1.34 $1.33 $0.01
The first instalment payable under the Tourism Noosa agreement for the 2023-24 financial year was
made in July.
Tourism and economic development activity is funded through the general rate, with 5.8% of the
annual general rate committed towards tourism and economic development. Should actual general
rate revenue fall below budget, this does not impact Council’s contractual commitment to fully fund
its contribution to Tourism Noosa and all associated tourism activity. Any general rate revenue
shortfall is funded through other general revenue sources to ensure all planned activities are
undertaken in full.
Capital Revenue
Full Year Capital revenue of $0.1 million received comprises cash contributions from developers
($41.2k) and capital grants ($39.6k). Note that the timing of capital grant receipts are generally
dependent on the timing of grant conditions and also capital delivery performance, and that the
timing of the receipt of developer contributions (both cash and contributed) is unpredictable.
Section 7
GENERAL COMMITTEE MEETING 14 AUGUST 2023 Council has received funding approval from the Queensland Reconstruction Authority for reconstruction works relating to the Black Mountain landslip and several other flood impacted sites, which occurred during the February 2022 rain event. Following this approval, Council has received upfront payments of $23.9 million to fund these works. Figure 4: Capital Revenue by Type Capital Program Actual capital expenditure (excluding commitments) is $2.4 million (YTD budget $3.2 million). Detailed discussion of progress in the delivery of the capital works program is provided through a separate quarterly report by the infrastructure team. Figure 5: Capital Program Delivery Performance Cash Management and Investment Performance Total cash on hand at the end of July was $117.5 million. Included in this balance are funds held in trust and for restricted purposes (e.g. unexpended levy and grant funds), prepaid grants including the financial assistance grant, QRA disaster funding and other capital works grants, prepayment of Waste Levy subsidy (4 years), and unspent monies committed for funding capital projects which are underway and will continue during the financial year.
Section 8
GENERAL COMMITTEE MEETING 14 AUGUST 2023 The following pie charts present the mix of cash held at July 2023 by agency (graph on the left) and by credit risk rating (graph on the right). All funds have been invested in accordance with the Investment Policy and in consideration of the principles of ethical investment, preservation of capital, return on investment and counterparty thresholds. Figure 6: Closing Cash Held by Agency and Credit Rating The following chart monitors the 12 month trend on total cash and the agencies invested. To maximise the return on in its cash holdings Council has invested $50 million in higher yielding term deposits. These investments were made in line with Council’s Investment of Surplus Funds policy. Figure 7: 12 Month Trend of Cash Invested by Agency
Section 9
GENERAL COMMITTEE MEETING 14 AUGUST 2023
Measures of Financial Sustainability
The following table incorporates a set of financial sustainability indicators to further assist in
managing Council financial performance. There are no current emerging risks regarding
performance noting the early stage of the financial year.
Category Comments
Operating Surplus Ratio • Intent: Identifies the extent to
which revenues cover
operational expenses, to
ensure community equity is not
degraded
• Target: 0 – 10%
• Result: 78.6%
• Comment: The high ratio
reflects the levying of rates in
July, which will degrade as
expenditure occurs on
operations through the financial
year to 30 June 2024.
Cash Expense Cover • Intent: Indicates how long
council can continue paying its
day-to-day expenses from cash
at bank without needing
additional cash flows
• Target: > 3 months
• Result: 12.9 months
• Comment: Whilst current
cash cover remains above
target, business as usual
expenditure through to 30
June 2024 will degrade
Council’s cash holdings, albeit
not below the target range of 3
– 6
months. Includes unspent
grant monies paid in advance,
Waste Levy subsidy
prepayments and QRA
advance payments for disaster
projects are restricted for
specific purposes and inflate
the ratio.
Asset Sustainability Ratio • Intent: Measures the extent to
which assets are being
replaced as their condition
degrades to ensure service
potential is maintained
• Target: 90% of depreciation
budget spent on renewals
annually
• Result: In line with budget
Section 10
GENERAL COMMITTEE MEETING 14 AUGUST 2023
Category Comments
• Comment: The capital
program has only just
commenced. It is expected that
the ratio will progressively
increase each month as
expenditure on renewals
occurs.
Net Financial Liabilities Ratio • Intent: Outlines the level that
net Council debt can be
serviced by operating
revenues. A ratio below zero
implies that liabilities are less
than cash (and other current
assets) and there is adequate
borrowing capacity available if
needed.
• Target: less than 60%
• Result: -173.9%
• Comment: Council has low
debt levels and strong cash
holdings. The July rates
revenue also inflates the YTD
actual outcome.
Investment Return • Intent: Ensure appropriate
return on investment yield for
cash at bank.
• Target: 0.25% above current
Bloomberg commonwealth 10-
year bond rate yield (4.48%)
• Result: 4.95%
• Comment: With bond rates
rising, Council has invested
surplus cash in higher yielding
term deposits to maximise
returns. Council’s investment
returns remain above target.
Rates in Arrears • Intent: Ensuring that the
amount of unpaid rates
remains sustainable and does
not negatively impact cash
flows
• Target: 5% industry
benchmark
• Result: 4.8%
• Comment: Rates arrears are
in line with performance for the
Section 11
GENERAL COMMITTEE MEETING 14 AUGUST 2023
Category Comments
previous 6 and 12 monthly
cycles.
Link to Corporate Plan
Theme No. 5. - Excellence
This theme focuses on customer experience, financial sustainability, innovation and technology,
levels of service, governance, our employees and volunteers, funding streams and asset
management practices.
Objective 5.2 - Continue to deliver a financially sustainable Council that has the resources now and
into the future to achieve its strategic objectives. This will be supported through the introduction of
enhanced sustainability reporting and performance indicators, as well as ESG (environment social
and governance) accounting practices as guided by statutory requirements.
Previous Council Consideration
Nil
Finance
As above
Risk & Opportunities
Council’s risk register identifies a number of risks that could impact on its ongoing financial
sustainability. In order to manage and mitigate these risks Council uses various tools which include
monthly ongoing financial reporting to identify and address emerging issues, conservative budgeting,
compliance with the Financial Sustainability Policy, regular budget reviews, effective liquidity
management to ensure sufficient fiscal flexibility, as well as adhering to the Reserves and Restricted
Cash policy which requires that Council maintains both a disaster management reserve and a
minimum 3 months cash cover to fund emergent matters.
Some examples of potential risks that may impact on Council’s operational performance, capital
program delivery, cashflow and cash reserves include:
• Substantial damage to or failure of Council infrastructure due to natural disaster or other
emergent issue that may require significant unplanned investment;
Section 12
GENERAL COMMITTEE MEETING 14 AUGUST 2023
• An extended closure of Council facilities impacting operational revenues;
• A prolonged IT system failure affecting Council’s ability to deliver services or issue rates
notices;
• Economic conditions affecting ratepayers’ ability to pay rates;
• Market driven increases in construction and operational costs significantly above estimates;
• Labour and material shortages and delays.
Human Rights
Consultation
External Consultation - Community & Stakeholder
Nil
Internal Consultation
All areas of Council are consulted as part of the regular monitoring of budget performance.
Departments consulted:
Office of the CEO, Mayor & Community Services Corporate Services
Councillors
Mayor & Councillors x Director x Director
x Chief Executive Officer Community Development Financial Services
Executive Officers Sport & Active Lifestyles Fleet
Community Engagement Arts & Culture Revenue Services
People & Culture Community Connection ICT
Governance Customer Experience Procurement
Commercial Property
Strategy & Environment Development & Regulation Infrastructure Services
x Director x Director x Director
Strategic Land Use Planning Development Assessment Infrastructure Planning,
Design and Delivery
Economic Development & Local Laws Civil and Asset operations
Destination Management
Environmental Services Environmental Health Waste
Innovation & Digital Hub Building & Plumbing Building & Facilities
Property / Permits Disaster Management
Section 13
Attachment 1 - Statement of Income and Expenditure
Noosa Council
Statement of Income and Expenditure
For the Year Ended 30 June 2024
As at 31 July 2023
Current Current
Budget Budget Actual Variance Annual
2023 YTD YTD YTD Budget
($'000) ($'000) ($'000) ($'000) %
Profit and Loss Statement
Revenue
Recurrent Revenue
Rates, levies and charges 89,287 45,939 45,820 (119) 51%
Fees and charges 11,363 1,860 1,867 7 16%
Interest received 2,820 341 477 137 17%
Sale of Goods and major services 13,904 1,063 1,203 140 9%
Sale of contract and recoverable works 23 - 0 0 0%
Rental & lease income 1,733 144 148 4 9%
Other income 1,129 71 101 30 9%
Grants, subsidies, contributions and donations 6,225 1,345 1,344 (1) 22%
Unitywater Distributions 5,950 158 158 - 3%
132,434 50,921 51,118 197 39%
Expenses
Recurrent Expenses
Employee benefits 49,423 3,531 3,269 262 7%
Materials and services 59,941 5,950 5,807 143 10%
Finance costs 1,401 105 99 6 7%
Depreciation 21,294 1,774 1,774 - 8%
Other expenses 255 7 14 (7) 5%
132,313 11,368 10,963 404 8%
Operating Result 121 39,553 40,155 602
Summary of Capital Expenditure and Funding
Capital Funding
Capital cash contributions and infrastructure charges 1,584 51 41 (10) 3%
Contributed assets 1,500 - - - 0%
Capital grants and subsidies 8,696 40 40 - 0%
Cash / revenue 23,378 3,094 2,334 (759) 10%
New loan borrowings 5,759 - - - 0%
Other capital revenue - - 18 18 0%
Total Capital Funding 40,918 3,184 2,433 (751)
Capital Expenditure
Contributed assets 1,500 - - - 0%
Capital works - constructed assets 32,594 2,716 2,225 (491) 7%
Capital works - other capital 5,614 468 190 (278) 3%
Loan redemption 1,210 - - - 0%
Other capital expenses - - 18 18 0%
Total Capital Expenditure 40,918 3,184 2,433 (751)
Section 14
Attachment 2 - Statement of Financial Position
Noosa Council
Statement of Financial Position
For the Year Ended 30 June 2024
As at 31 July 2023
Consolidated
2024 Year End
Forecast 2024 YTD 2023
Note $ $ $
Current Assets
Cash and cash equivalents 83,022 117,772 115,373
Trade and other receivables 12,219 47,521 10,604
Inventories 144 176 178
Contract Assets - - -
Other current assets 2,898 4,683 4,375
98,283 170,152 130,530
Non Current Assets held for sale - - -
Total Current Assets 98,283 170,152 130,530
Non Current Assets
Trade and other receivables 49,343 49,343 49,343
Other non current Assets - - -
Investments 96,515 96,515 96,515
Investment property 3,300 3,300 3,300
Property, plant and equipment 1,282,846 1,213,678 1,213,112
Right of Use Assets 64 64 64
Intangible assets 613 620 608
Total Non Current Assets 1,432,681 1,363,519 1,362,941
Total Assets 1,530,965 1,533,671 1,493,471
Current Liabilities
Trade and other payables 8,964 14,284 9,844
Contract Liabilities 3,830 3,830 3,830
Borrowings 920 290 231
Lease Liablities 26 26 26
Provisions 8,103 1,772 4,840
Other 2,804 3,104 4,570
Total Current Liabilities 24,647 23,305 23,341
Non Current Liabilities
Borrowings 31,619 24,114 24,114
Lease Liabilities 40 41 41
Provisions 24,121 22,460 22,460
Other 8,826 11,319 11,319
Total Non Current Liabilities 64,606 57,934 57,934
Total Liabilities 89,254 81,239 81,275
Net Community Assets 1,441,711 1,452,432 1,412,196
Community Equity
Asset Revaluation Surplus 366,747 321,755 321,755
Retained Surplus / (Defeciency) - - -
Shire Capital 1,074,964 1,028,053 1,023,262
Current Year Net Earnings - 102,624 67,179
Total Community Equity 1,441,711 1,452,432 1,412,196
-
Section 15
Attachment 3 - Statement of Cash Flows
Noosa Council
Statement of Cash Flows
For the Year Ended 30 June 2024
As at 31 July 2023
Current Actual Actual
Budget YTD Full Year
2024 2024 2023
($'000) ($'000) ($'000)
Cash flows from operating activities
Cash Flows from Operating Activities
Receipts from Customers 114,889 11,802 116,551
Payments to Suppliers and Employees (109,469) (9,258) (111,767)
5,420 2,544 4,784
Receipts:
Investment and Interest Revenue Received 4,670 477 7,032
Rental Income 1,723 148 1,747
Non Capital Grants and Contributions 6,189 1,344 6,941
Income Tax Equivalent Received 2,000 158 1,450
Income from Equity Investments 2,100 - 1,900
Payments:
Borrowing Costs - - -
Interest Expense (912) (1) (162)
Net Cash Inflow/(Outflow) from Operating Activities 21,190 4,671 23,691
Cash Flows from Investing Activities
Receipts:
Proceeds of Sale of Property, Plant and Equipment - - 153
Grants, Subsidies, Contributions and Donations 10,094 81 40,133
Payments:
Payments of Property, Plant and Equipment (38,208) (2,337) (45,316)
Payments for Intangible Assets - (17) (261)
Net Movement in Loans and Advances - - 125
Net Cash Inflow/(Outflow) from Investing Activities (28,114) (2,273) (5,167)
Cash Flows from Financing Activities
Receipts:
Proceeds from Borrowings 3,146 - -
Payments:
Repayment of Borrowings (798) - (1,653)
Net Cash Inflow/(Outflow) from Financing Activities 2,348 - (1,653)
Net Increase/(Decrease) in Cash and Cash Equivalents held (4,576) 2,398 16,872
Cash and Cash Equivalents at the beginning of the reporting period 87,599 115,373 98,501
Cash and Cash Equivalents at the end of the reporting period 83,023 117,772 115,373
Section 16
Attachment 4 - Summary of Key Materials and Services Expenditure
Noosa Council
Summary of Key Materials and Services Expenditure
For the Year Ended 30 June 2024
As at 31 July 2023
Prior Year Current Current
Actuals Budget Budget Actual Variance Annual
2022 2023 YTD YTD YTD Budget
($'000) ($'000) ($'000) ($'000) ($'000) %
Materials and services
Advertising and Marketing 252 236 16 5 11 2%
Administration Supplies and Consumables 725 764 48 44 4 6%
Audit Expenditure 280 209 - - - 0%
Communications and IT 845 959 76 77 (1) 8%
Commission Paid 1,670 1,466 112 141 (30) 10%
Consultancy Services 1,749 1,793 76 30 46 2%
Contract Services 27,373 30,353 1,838 1,648 189 5%
Contributions, Donations, Sponsorship and Prizes 3,919 3,944 1,263 1,260 3 32%
Electricity 1,533 1,671 166 132 34 8%
Internal Fleet Costs and External Plant Hire 1,917 1,931 114 136 (22) 7%
Grants Paid to Community Organisations 2,244 1,580 499 495 4 31%
Insurance 794 891 798 852 (53) 96%
Legal Expenses 1,274 1,309 45 32 13 2%
Operating Leases and Rentals 387 515 100 77 23 15%
Software and Maintenance 2,260 2,689 167 180 (12) 7%
Subscriptions and Registrations 343 341 173 173 0 51%
Waste Levy Payments 1,824 2,182 141 141 0 6%
Water and Sewerage Charges 1,125 948 67 67 (0) 7%
All Other Materials and Services 4,475 6,159 251 318 (67) 5%
54,989 59,941 5,950 5,807 143 10%