FINANCIAL PERFORMANCE REPORT - DECEMBER 2025 · Report

GENERAL COMMITTEE MEETING                                                         19 JANUARY 2026




To prevent identification of individual properties rating categories have been grouped as follows:
   • Residential: Residential, Non-Strata Residential
   • Non-residential: Non-residential, Shopping Centres, Other, Retirement Villages
   • No General Rate Category: Refers to properties that have outstanding rates and charges but
       do not have a general rate category

Measures of Financial Sustainability
While the following table incorporates a revised set of financial sustainability indicators to further
assist in managing Council financial performance, it should be noted that many of the legislated local
government sustainability ratios are designed for annual reporting.




There are no significant emerging risks regarding financial performance at this stage; however,
delays in the delivery of the capital program and the reclassification of WIP projects will impact
Council’s operating surplus, operating cash, total cash expense cover and asset sustainability ratios.

With the exception of the Asset Sustainability Ratio which is under the target value due to the current
makeup of the capital works delivery program, all other ratios exceed target and the ratios adopted
in Budget Review 1.

As expected, Council's cash ratios have again declined slightly in December with this trend to