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2021-06-30 Special Meeting Agenda
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AGENDA
Special Meeting
Wednesday, 30 June 2021
commencing at 10.00am
Council Chambers, 9 Pelican Street, Tewantin
Crs Clare Stewart (Chair), Karen Finzel, Joe Jurisevic, Amelia Lorentson,
Brian Stockwell, Tom Wegener, Frank Wilkie
“Noosa Shire – different by nature”
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Section 2
SPECIAL MEETING AGENDA 30 JUNE 2021
TABLE OF CONTENTS
ITEM PAGE
ATTENDANCE & APOLOGIES -
REPORTS 3
1 OPERATIONAL PLAN 2021-22 3
2 ADOPTION OF 2021-22 BUDGET POLICIES 7
3 ADOPTION OF 2021-22 BUDGET 32
4 STATEMENT OF ESTIMATED FINANCIAL POSITION FOR THE 2020-21 FINANCIAL
YEAR 43
5 ORGANISATIONAL STRUCTURE 46
MEETING CLOSURE -
Page 2 of 67
Section 3
SPECIAL MEETING AGENDA 30 JUNE 2021
REPORTS
1 OPERATIONAL PLAN 2021-22
Authors Chief Executive Officer, Brett de Chastel
CEO’s Office
Director Executive Services, Debra Iezzi
Executive Services Department
Index ECM/ Subject/ 2021 – 2022 Budget
Attachments 1. Operational Plan 2021/22 (Attachment provided separately to this report)
EXECUTIVE SUMMARY
Not applicable.
RECOMMENDATION
That Council note the report by the Chief Executive Officer to the Special Meeting dated 30 June
2021 and:
A. Pursuant to section 174 of the Local Government Regulation 2012, adopt for the 2021-22
financial year its annual Operational Plan 2021-22, provided as Attachment 1 to the report;
and
B. Defer a review of the Noosa Council Corporate Plan until 2022 when Council’s new Chief
Executive Officer has commenced.
REPORT
Council is required to adopt an Operational Plan each year which sets out its projects and priorities
that support it achieving its long term objectives. As required by the legislation, Council’s progress
in achieving the outcomes set out in the Operational Plan is also reported to Council on a quarterly
basis.
The format and content of the 2021/22 Operational Plan was developed to reflect our current
Corporate Plan. The Corporate Plan was scheduled for review in 2021 but with the upcoming
retirement of the CEO, this is proposed to be deferred until 2022 so that the new CEO can go through
this process with the Council. It is the new CEO who will be responsible for implementing the new
Corporate Plan.
Feedback from Budget Consultation
Council will recall that we sought feedback from the community in March/April 2021 about our
budget. As part of that process, we received a very detailed submission in relation to how we can
improve our Operational Plan. That submission made some very good points about how we can
improve our existing Operational Plan to make it more meaningful, targeted and accountable in terms
of what we are seeking to achieve in the next 12 months. As a result of that feedback, the format
and structure of our Operational Plan has been considerably improved.
Page 3 of 67
Section 4
SPECIAL MEETING AGENDA 30 JUNE 2021
What has improved from our previous version of the Operational Plan?
There are 5 major areas of improvement in our Operational Plan format. They are:
Better linkage to the existing Corporate Plan. While the previous version of the Operational
Plan was set out based on the 5 themes of the Corporate Plan, all of the key focus areas in
the Corporate Plan were not referenced. This has been remedied with all key focus areas in
the Corporate Plan now included in the Operational Plan. This creates a better link between
the two documents.
Identification of operational initiatives for key focus areas. Again, the new version of the
Operational Plan seeks to identify specific initiatives that are being undertaken to progress
Corporate Plan key focus areas. In other words, for each Corporate Plan key focus area, there
is an operational initiative that seeks to make progress on the issue.
Outcomes sought. For each key focus area/operational initiative, the desired outcome is also
identified where possible. This gives the reader an understanding of what we are trying to
achieve by taking these actions.
Identified organisational responsibility. Further, for each key focus area/operational initiative,
the relevant part of the organisation or key staff position is identified as having organisational
responsibility for delivering that outcome. This makes it much clearer than our current
Operational Plan format as to who is responsible for achieving what is intended.
Linkage to “business as usual” services. Our current Operational Plan doesn’t recognise day-
to-day Council services as contributing towards our longer term goals. This means that some
staff cannot see where they “fit in” to achieving our longer term goals. This has been remedied
by including relevant Council services (drawn from our service level catalogue) into each of
the 5 Corporate Plan theme areas.
We still aim to have a more relevant Operational Plan format by not listing every single project and
activity which would make the operational plan into such a large document that it loses relevance.
Quarterly reports to Council on the Operational Plan allow Council to focus on progress with the
significant projects. Other activities are also reported to Council on a quarterly basis by Council’s
Directors with their departmental updates.
It is anticipated that this format will continue to be developed in the coming years to refine and
improve it. Nevertheless, it is a significant step forward from our current approach in terms of
integration to our Corporate Plan.
Council should also note that it is possible for an Operational Plan to be amended at any time
throughout the financial year.
1 Operational Plan 2021-22 (see Attachment 1)
The Operational Plan has been based on our current Corporate Plan using the five themes we have
adopted as a way of categorising our projects.
Page 4 of 67
Section 5
SPECIAL MEETING AGENDA 30 JUNE 2021
The content of the proposed Operational Plan for significant projects and issues identified have been
sourced from:
New initiatives proposed in the 2021/22 budget;
The proposed Capital Works Program; and
Current projects that will continue.
A degree of judgement has been used to identify significant projects and issues that should be
included in the Operational Plan that Council will want to monitor on a quarterly basis during 2021/22.
Every new initiative is not included – only the significant ones.
Perhaps a good way of testing what is in the Operational Plan is to ask the question – What does
Council want to monitor on a quarterly basis via the CEO reports and what are the key projects that
are helping us to achieve our long term goals (as enunciated in the Corporate Plan).
2 Branch Plans
Every branch within the Council has a Branch Plan. This plan sets out “business as usual” services
and activities of each branch as well as minor projects approved through the new initiative process.
Branch Plans also include other issues such as risk assessments. The Branch Plans are used at a
management level and link to staff performance review processes, management meetings and
operational risk management processes.
3 Reporting
To ensure accountability, the following reporting mechanisms will apply:
1. Corporate Plan – Report to Council by the CEO on an annual basis (normally after 30 June)
which highlights the progress on the key priorities in the Corporate Plan.
2. Operational Plan – Report to Council by the CEO on a quarterly basis in relation to the progress
of significant projects identified in the Operational Plan.
3. Departmental Reports – Each Department reports to Council on a quarterly basis on progress
with their Branch Plans. These reports identify what has been achieved, what is currently
being undertaken and what is coming up.
4. Key Performance Indicators (KPIs) – These have previously been reported to Council by the
CEO on a quarterly basis together with the Operational Plan report. As advised to Council
previously, in the future we will be incorporating KPI’s into the quarterly departmental reports.
The CEO will be continuing to report to the Audit and Risk Committee about a range of KPIs.
5. Business area reports – Some of our larger or commercially significant services (such as The
J, Noosa Aquatic Centre, Noosa Leisure Centre, waste management etc) will continue to report
to Council on a six monthly basis on their financial, customer and operational performance.
6. Financial Performance reports – Reported to Council on a monthly basis to comply with the
requirements of the legislation. Also, proposed budget amendments are reported to Council
as part of the budget review process.
7. Capital Program – Reported to Council on a quarterly basis to monitor progress with delivery
of the capital program. Council has also established a Capital Works Executive to help better
manage the program.
Page 5 of 67
Section 6
SPECIAL MEETING AGENDA 30 JUNE 2021
Previous Council Consideration
Special Meeting Minutes, 10 July 2020, Item 1, Page 2
That Council note the report by the Chief Executive Officer to the Special Meeting dated 10 July
2020 and pursuant to section 174 of the Local Government Regulation 2012, adopt for the 2020/21
financial year its annual Operational Plan 2020/21, provided as Attachment 1 to the report.
Finance
The operational plan is implemented via the resources allocated through the 2021/22 Council
budget. It is adopted as part of the suite of documents that make up the Council budget package.
Risks & Opportunities
A well-structured Operational Plan provides Council with a clear outline of its priorities for the
2021/22 financial year. It also provides an opportunity for Council to receive quarterly reports from
the Chief Executive Officer regarding progress in achieving those outcomes. The improved format
will assist in that regard.
Consultation
External Consultation - Community & Stakeholder
Nil.
Internal Consultation
Executive Team
Departments/Sections Consulted:
X Chief Executive Officer X Community Services X Corporate Services
Executive Support X Director X Director
Community Development Financial Services
Community Facilities Fleet
Libraries & Galleries ICT
Local Laws Procurement
Waste & Environmental Health Property
Revenue Services
X Executive Services X Environment & Sustainable Development X Infrastructure Services
X Director X Director X Director
Community Engagement Building & Plumbing Services Asset Management
Customer Service Development Assessment Buildings and Facilities
Governance Economic Development Civil Operations
People and Culture Environmental Services Disaster Management
Strategic Land Use Planning Infrastructure Planning,
Design and Delivery
Page 6 of 67
Section 7
SPECIAL MEETING AGENDA 30 JUNE 2021
2 ADOPTION OF 2021-22 BUDGET POLICIES
Author Director Corporate Services, Michael Shave
Corporate Services Department
Index ECM/ Subject/ 2021 - 2022 Budget
Attachments 1. Financial Sustainability Policy
2. Investment of Surplus Funds Policy
3. Debt Policy
4. Management of Restricted Cash Policy
5. General Rate Donations Policy
EXECUTIVE SUMMARY
The Local Government Act 2009 requires Council to adopt a number of policies related to the annual
budget to ensure the effective and efficient financial governance of the organisation. The Financial
Sustainability Policy is a discretionary policy adopted by Council which is also included in the budget
policy suite. The Debt Policy must be adopted annually; and the Investment of Surplus Funds Policy
should be reviewed periodically to ensure it continues to meet Council’s strategic and operational
objectives.
RECOMMENDATION
That Council note the report by the Director Corporate Services to the Special Meeting dated 30
June 2021 and:
A. Adopt the Financial Sustainability Policy, which is provided as Attachment 1 to the report.
B. Pursuant to section 191 of the Local Government Regulation 2012, adopt for the 2021/22
financial year the Investment of Surplus Funds Policy, which is provided as Attachment 2 to
the report.
C. Pursuant to section 192 of the Local Government Regulation 2012, adopt for the 2021/22
financial year the Debt Policy, which is provided as Attachment 3 to the report.
D. Adopt the Management of Restricted Cash Policy, which is provided as Attachment 4 to the
report.
E. Adopt the General Rate Donations Policy, which is provided as Attachment 5 to the report.
REPORT
The Local Government Regulation 2012 Sections 191 and 192 require Council to prepare an
Investment Policy and Debt Policy. The Debt Policy is required to be adopted each financial year
with the Investment of Surplus Funds Policy to be reviewed on an annual basis.
The Financial Sustainability Policy is not required under legislation although is now embedded as an
essential Noosa policy to reinforce Council’s commitment to the prudent financial management of
Council’s resources on behalf of our community.
Page 7 of 67
Section 8
SPECIAL MEETING AGENDA 30 JUNE 2021
1. Financial Sustainability Policy
The Financial Sustainability Policy outlines the financial framework that Council will work within to
ensure that community capital is protected and that Council will meet its financial sustainability
targets into the future.
2. Investment of Surplus Funds Policy
The Investment of Surplus Funds Policy outlines how Council can invest community funds based on
certain parameters including authorised investments and acceptable financial institutions to minimise
risk.
3. Debt Policy
In accordance with legislation, Council must adopt a Debt Policy for the financial year that includes
an outline of borrowings proposed within the current year plus a forecast of borrowings over the
ensuing 9-year period. Council is proposing to borrow $2.36 million in the 2021/22 financial year and
$6.2 million proposed in the 2022/23 financial year to fund further waste management capital
infrastructure works, the Doonella bridge renewal and Noosa Water lock replacement works. Further
borrowings are currently forecast in future years for additional waste management landfill cell design
and construction.
4. Management of Restricted Cash Policy
The Management of Restricted Cash Policy outlines the internal and external restricted cash
reserves required for cash management to ensure that Council can meet regulatory requirements,
allocate funds for specific future projects and activities, and to ensure sufficient working capital to
meet current and long term financial obligations.
5. General Rate Donations Policy
The General Rate Donations Policy outlines the eligibility criteria required to be met for community
organisations to receive a donation from Council equivalent to the general rates payable on a
property.
Previous Council Consideration
Special Meeting Minutes, 10 July 2020, Item 2, Page 3
That Council note the report by the Director Corporate Services to the Special Meeting dated 10 July
2020 and:
A. Adopt the Financial Sustainability Policy, which is provided as Attachment 1 to the report;
B. Pursuant to section 191 of the Local Government Regulation 2012, adopt for the 2020/21
financial year the Investment of Surplus Funds Policy, which is provided as Attachment 2 to
the report; and
C. Pursuant to section 192 of the Local Government Regulation 2012, adopt for the 2020/21
financial year the Debt Policy, which is provided as Attachment 3 to the report.
Finance
Council borrowing is effectively guaranteed by the State Government, and as such any borrowing
must be approved by the Minister for Local Government (in accordance with the Statutory Bodies
Financial Arrangements Act 1982).
Page 8 of 67
Section 9
SPECIAL MEETING AGENDA 30 JUNE 2021
The Investment of Surplus Funds Policy encourages diversification and aims at preservation of
capital as a priority over investment returns, thereby minimising risk.
Risks & Opportunities
Failure to effectively comply with legislation regarding the review, update and adoption of required
policies and new policies may compromise effective organisational governance and compromise
Council’s short and long term financial sustainability.
Consultation
External Consultation - Community & Stakeholder
Nil.
Internal Consultation
Revenue Services Manager
Financial Services Manager
Departments/Sections Consulted:
Chief Executive Officer Community Services X Corporate Services
Executive Support Director X Director
Community Development X Financial Services
Community Facilities Fleet
Libraries & Galleries ICT
Local Laws Procurement
Waste & Environmental Health Property
X Revenue Services
Executive Services Environment & Sustainable Development Infrastructure Services
Director Director Director
Community Engagement Building & Plumbing Services Asset Management
Customer Service Development Assessment Buildings and Facilities
Governance Economic Development Civil Operations
People and Culture Environmental Services Disaster Management
Strategic Land Use Planning Infrastructure Planning,
Design and Delivery
Page 9 of 67
Section 10
SPECIAL MEETING AGENDA 30 JUNE 2021
ATTACHMENT 1
Page 10 of 67
SPECIAL MEETING AGENDA 30 JUNE 2021
ATTACHMENT 1
| ¢ @ NOOSA Council Policy
be i Reelonrote FINANCIAL SUSTAINABILITY
POLICY
Corporate Plan Reference: Long term planning for Noosa Shire
Endorsed by Council: 30 June 2021
Policy Author: Director Corporate Services
POLICY BACKGROUND
Council has a responsibility to ensure that it has sufficient resources now and into the future to
provide levels of service that are both affordable and at a level considered appropriate by the
community. This responsibility encompasses how decisions are made regarding the allocation of
ratepayer funds to Council’s day to day operations as well as towards the replacement of existing
assets and procurement of new assets.
Responsible ongoing financial management by Council will achieve the following objectives:
° Council operates in an efficient and effective manner, minimising general rate increases.
° Full cost pricing compliance for Council business activities.
° Ongoing operating surpluses to ensure Council’s equity is not degraded and future financial
risk can be adequately mitigated.
® Appropriate collection and retention of cash funds for ongoing infrastructure and asset
replacement and renewal (including future climate change mitigation measures).
e Future trunk infrastructure financial obligations can be met.
® The implementation of adopted strategies and plans to achieve Corporate Plan goals.
® Informed decisions are made on discretionary new operating or capital investment proposals
(i.e. business cases including whole of life cost analysis).
® Infrastructure and assets are maintained to required service levels.
° Debt levels will be minimised, and returns on cash holdings maximised.
e Achieving all of the minimum financial sustainability benchmarks set by legislation.
The key measurement criteria for whether Council is achieving its financial sustainability objectives
over the short and medium term are the three financial sustainability ratios required to be published
under legislation, namely the:
1. Operating surplus ratio;
2. Net financial liabilities ratio; and
3. Asset sustainability ratio.
Council's current and expected financial sustainability performance will be measured and reported
against the benchmarks set by the state government, as well as by ongoing periodic sustainability
assessments undertaken by the Queensland Treasury Corporation (QTC).
Page 10 of 67Section 11
SPECIAL MEETING AGENDA 30 JUNE 2021
Page 11 of 67
SPECIAL MEETING AGENDA 30 JUNE 2021
FINANCIAL SUSTAINABILITY POLICY
COUNCIL POLICY
Operating Surplus
Council will ensure that it maintains an operating surplus each year over the life of the ten (10) year
financial plan. An operating surplus is achieved when operating revenues are greater than operating
expenses (including depreciation and interest on debt). The operating surplus ratio is one of the
three (3) key measures of financial sustainability required under legislation. It calculates the
operating surplus (or deficit) as a percentage of Council operating revenue. The target operating
surplus ratio set by the state government is between 0% and 10%.
Council will target to achieve an operating surplus commensurate with mitigating known risks with
respect to appropriately funding future trunk infrastructure requirements, whilst also ensuring that
the operating surplus ratio is contained within the required benchmarks.
Liquidity Management
The cash expense cover ratio is a key indicator utilised to measure Council liquidity (i.e. current
financial health) and to assess ongoing financial sustainability risk. This ratio calculates how long
Council can continue paying its day-to-day expenses from cash at bank without needing additional
cash flow injections. Council will target achieving a minimum cash expense cover of three months
operating expenditure held as restricted cash in any given financial year. The cash expense cover
ratio will be reported to Council on a monthly basis.
Expenditure Management
Council will ensure that expenditure on goods and services to meet established service levels will
be undertaken efficiently and effectively. This will be achieved via the development of the annual
operating expenditure budget from a zero base, ensuring staff compliance with Council’s policies
and procedures as well as partnering with key stakeholders such as Local Buy to ensure efficient
cost procurement options are implemented.
Expenditure management outcomes will be measured by how Council performs annually against its
operating and capital expenditure budget allocations.
Physical and Natural Asset Management
Council will ensure that it maintains its physical and natural assets on an ongoing basis at defined
levels to ensure that services are able to be provided effectively to the community.
The asset sustainability ratio is one of the three (3) key measures of financial sustainability required
under legislation. This ratio is calculated by measuring the annual expenditure on the renewal and
rehabilitation of Council’s assets against the annual depreciation charge. It is a measure of whether
Council is reinvesting appropriately in existing infrastructure assets.
Council will target over the life of the ten (10) year financial plan to achieve a minimum asset
sustainability ratio of 90% (including plant, fleet and office equipment renewals) consistent with the
benchmark unless condition based renewal forecasts demonstrate a percentage lower than 90% in
any given year. Investment in natural assets will be prioritised according to biodiversity value and
ecosystem service benefits realised for the community.
Established management plans for Council’s asset and infrastructure classes will incorporate annual
maintenance financial estimates as well as ten (10) year renewal / replacement forecasts developed
from regular asset condition assessments. Asset management plan financial forecasts will be
incorporated into Council's ten (10) year financial plan and annual budget to ensure financial
sustainability implications are appropriately considered.
Page 11 of 67Section 12
SPECIAL MEETING AGENDA 30 JUNE 2021
Page 12 of 67
SPECIAL MEETING AGENDA 30 JUNE 2021
FINANCIAL SUSTAINABILITY POLICY
Annual depreciation forecasts will be developed on an asset by asset basis utilising methodology
endorsed by the Queensland Audit Office, with assets regularly revalued in accordance with
legislative requirements
The QTC project decision framework will be utilised for business case analysis for all new and
replacement capital projects in accordance with policy. The outcomes from the analysis will be used
to inform Council of whole of life costing implications associated with each project.
Debt Management
New debt will only be incurred as part of Council’s strategic approach to:
® Liquidity management that considers the minimisation where possible of surplus cash
holdings; and
e Intergenerational equity requirements.
The net financial liabilities ratio is one of the three (3) key measures of financial sustainability required
under legislation. The net financial liabilities ratio represents Council's net financial liabilities (total
liabilities less current assets) expressed as a percentage of total operating revenue. A negative
percentage indicates that current assets exceed total liabilities. The target net financial liabilities ratio
set by the state government is less than 60%.
Council will adopt a conservative approach to new debt to ensure that the net financial liabilities ratio
is below the target over the life of the ten (10) year financial plan. New debt that may be required to
assist with the funding of trunk infrastructure to cater for population growth will be considered ona
case by case basis.
Full Cost Pricing
Council will ensure that competitive neutrality and full cost pricing outcomes required under
legislation with respect to its business activities are complied with on an annual basis.
Commercial Opportunities
Commercial opportunities will only be considered if they provide value for money to the community
and have a positive net impact on overall general rate funding requirements of Council.
The QTC project decision framework will be utilised for business case analysis for all new identified
commercial opportunities. The outcomes from the analysis will be used to inform Council of whole
of life costing implications associated with each commercial proposal.
Climate Change
Council recognises that mitigation measures to address climate change may have financial
sustainability implications. Ongoing infrastructure and operating funding will be considered as part
of long term planning and addressed via inclusion in the 10 year financial plan and discussed
annually through the budget process (where identified).
Council will also ensure that operational and strategic decisions made today with associated climate
change implications will give adequate consideration to minimising the exposure of future Councils
to potential financial risk.
Page 12 of 67Section 13
SPECIAL MEETING AGENDA 30 JUNE 2021
Page 13 of 67
SPECIAL MEETING AGENDA 30 JUNE 2021
FINANCIAL SUSTAINABILITY POLICY
ROLES AND RESPONSIBILITIES
The Chief Executive Officer is responsible for the delivery of the annual budget.
RELEVANT LEGISLATION
Local Government Act 2009
Local Government Regulation 2012
Page 13 of 67Section 14
SPECIAL MEETING AGENDA 30 JUNE 2021
ATTACHMENT 2
Page 14 of 67
SPECIAL MEETING AGENDA 30 JUNE 2021
ATTACHMENT 2
| ¢ ) | NOOSA Council Policy
er mi Keeeere INVESTMENT OF SURPLUS
FUNDS POLICY
Corporate Plan Reference: Long term planning for Noosa Shire
Endorsed by Council: 30 June 2021
Policy Author: Director Corporate Services
POLICY BACKGROUND
The intent of this document is to outline Noosa Shire Council's (Council) investment of surplus funds
policy and guidelines regarding the investment of surplus funds, with the objective to maximise
earnings within approved risk guidelines, following ethical investment principles where appropriate
to ensure the security of funds.
The activities of the investment officers or fund managers responsible for stewardship of Council's
funds will be measured against the standards in this policy and its objectives. Activities that defy the
spirit and intent of this policy will be deemed contrary to the policy.
For the purpose of this policy, investments are defined as arrangements that are undertaken or
acquired for producing income and apply only to the cash investments of Council. This policy applies
to the investment of all surplus funds held by Council.
For the purposes of the appointment of an external fund manager pursuant to section 59 of the Act,
to operate in a manner consistent with this policy will constitute compliance.
COUNCIL POLICY
Council has been granted authority to exercise Category 1 investment power under Part 6 of the
Statutory Bodies Financial Arrangement Act 1982 (the Act) without further approval.
The Treasurer may from time to time constrain the investing activities of local government by
limitation, caveat, restriction and/or other relevant regulation. Where this occurs, this Investment
Policy will be reviewed and reissued for the subsequent change in legislation.
AUTHORITY
All investments are to be made in accordance with:
e Statutory Bodies Financial Arrangements Act 1982
e Statutory Bodies Financial Arrangements Regulation 2007
° Local Government Act 2009
ETHICS AND CONFLICTS OF INTEREST
Prudent Person Standard
The standard of prudence is to be used by investment officers when managing the overall portfolio.
Investments will be managed with the care, diligence and skill that a prudent person would exercise
in managing the affairs of other persons. This includes having in place appropriate reporting
requirements that ensure the investments are being reviewed and overseen regularly.
Page 14 of 67Section 15
SPECIAL MEETING AGENDA 30 JUNE 2021
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SPECIAL MEETING AGENDA 30 JUNE 2021
INVESTMENT OF SURPLUS FUNDS POLICY
Investment officers are to manage the investment portfolios not for speculation, but for investment
and in accordance with the spirit of this policy. Investment officers are to avoid any transactions that
might harm confidence in Council and will consider the safety of capital and income objectives when
making investment decisions.
Ethics and conflicts of interest
Consideration will be given to ethical investment principles in determining the approved counterparty
for investment of funds.
Investment officers / employees shall refrain from personal activities that would conflict with the
proper execution and management of Council's investment portfolio. This includes activities that
would impair the investment officer's ability to make impartial decisions. This policy requires that
employees and investment officials disclose to the Chief Executive Officer (CEO) any conflict of
interest or any investment positions that could be related to the investment portfolio.
Delegation of authority
Authority for implementation of this policy is delegated by Council to the CEO in accordance with the
Local Government Act 2009, Section 257 (1) (b) — Delegation of local government powers.
Authority for the day-to-day management of Council's Investment Portfolio is to be delegated by the
CEO to the Director Corporate Services and to the Financial Services Manager in accordance with
section 259 of the Local Government Act 2009, and subject to regular reviews with the Director
Corporate Services and CEO.
GUIDING PRINCIPLES
Council's overall objective is to invest its funds at the most advantageous rate of interest available
to it at the time, for that investment type, and in a way that it considers most appropriate given the
circumstances. In priority, the order of investment activities shall be the preservation of capital,
liquidity, and return.
Preservation of capital
Preservation of capital shall be the principal objective of the investment portfolio. Investments are to
be performed in a manner that seeks to ensure security of principal of the overall portfolio. This would
include managing credit and interest rate risk with given risk management parameters and avoiding
any transactions that would prejudice confidence in Council or its associated entities.
Credit Risk
Council will evaluate and assess credit risk prior to investment. The investment officer will minimise
credit risk in the investment portfolio by prequalifying all transactions including the brokers / securities
dealers with which they do business, diversify the portfolio and limit transactions to secure
investments.
Interest Rate Risk
The investment officer shall seek to minimise the risk of a change in the market value of the portfolio
because of a change in interest rates. This would be achieved by measuring the investment term
against the cash flow requirements of Council and structuring the portfolio accordingly. This will avoid
having to sell securities prior to maturity in the open market. Secondly, interest rate risk can be limited
by investing in shorter term securities.
Maintenance of liquidity
The investment portfolio will maintain sufficient liquidity to meet all reasonably anticipated operating
cash flow requirements of Council, as and when they fall due, without incurring significant transaction
costs due to being required to sell an investment. For these purposes, illiquid investments are
defined as investments that are not publicly traded in sufficient volume to facilitate, under most
market conditions, prompt sale without severe market price effect.
Page 15 of 67Section 16
SPECIAL MEETING AGENDA 30 JUNE 2021
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SPECIAL MEETING AGENDA 30 JUNE 2021
INVESTMENT OF SURPLUS FUNDS POLICY
Examples include:
6 investment in private placements;
° a security that is not supported or priced by at least two approved brokers/securities dealers;
° sub investment grade (i.e., a lower than rating BBB- (Standard and Poor’s) or equivalent), and
in most cases, BBB rated investments; and
° unrated securities.
Return on investments
The portfolio is expected to achieve a market average rate of return and take into account Council's
ethical investment appetite, risk tolerance, current interest rates, budget considerations, and the
economic cycle. Any additional return target set by Council will also consider the risk limitations,
ethical and prudent investment principles and cash flow characteristics identified within this policy.
Comparison of performance
For performance purposes, the portfolio will be compared to the Bloomberg AusBond Bank Bill Index
and/or the Bank Bill Swap Reference Rate over a rolling one-year period. The benchmark target is
to be set equal to or above the benchmark yield and consider the expected types of securities held
in each portfolio. In comparing performance, the portfolio will be market valued and take into account
all coupons, deposits and withdrawals to / from the portfolio.
ROLES AND RESPONSIBILITIES
Authorised personnel
The Director Corporate Services and the Financial Services Manager are authorised to invest funds
at their discretion in investments consistent with this policy and legislation.
The Financial Services Manager will report to Council for investment guidelines and oversight of
investment activities for the purposes of this policy.
Internal controls
The Financial Services Manager in consultation with the Director Corporate Services shall establish
internal controls and processes that will ensure investment objectives are met and that the
investment portfolios are protected from loss, theft or inappropriate use.
The established processes will include monthly and quarterly reporting, as well as an annual review
of the policy. The internal controls will address the following:
e control of collusion;
° accounting and record keeping;
° evidence of quotes for each investment transaction;
° delegated authority to investment officers;
° compliance and oversight of investment parameters; and
° reporting guidelines.
The internal controls will be subject to periodic reviews by Council’s Internal Audit function to verify
compliance with the policy and legislation.
Page 16 of 67Section 17
SPECIAL MEETING AGENDA 30 JUNE 2021
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INVESTMENT OF SURPLUS FUNDS POLICY
INVESTMENT PARAMETERS
Investable funds
For the purposes of this policy, investable funds are the moneys available for investment at any one
time and include Council’s bank account balance. Included in this balance is any moneys held by
Council on behalf of external parties (for example cash performance bonds).
Investable funds will be determined against the cash flow needs of Council following the adoption of
the annual budget.
Authorised investments
Without specific approval from Council or the Treasurer, investments are limited to those prescribed
by Section 6 of the Statutory Bodies Financial Arrangements Act 1982 for local governments with
Category 1 investment power, which include:
® deposits with a financial institution;
e interest bearing deposits;
® commercial paper;
° bank accepted/endorsed bank bills;
° bank negotiable certificates of deposit;
6 short term bonds;
e floating rate notes;
° QIC Cash Fund; and
° QTC Capital Guaranteed Cash Fund, Debt Offset Facility, Fixed Rate Deposit (up to 12
months) and QTC Working Capital Facility.
Prohibited investments
This Policy prohibits any investment carried out for speculative purposes. The Financial Services
Manager may include a prohibited investments list within the Investment Guidelines.
The following investments are prohibited by this investment policy:
® derivative based instruments (excluding floating rate notes);
° principal only investments or securities that provide potentially nil or negative cash flow;
e stand-alone securities issued that have underlying futures, options, forward contracts and
swaps of any kind; and
e securities issued in non-Australian dollars.
Portfolio investment parameters and credit requirements
The following table shows the credit ratings and counterparty limits for Council:
Short Term Rating (Standard & Poor’s) or equivalent individual Total Limit
Counterparty
Limit
A1+ - Bond Mutual Funds
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INVESTMENT OF SURPLUS FUNDS POLICY
It is noted that for the purposes of this investment portfolio, the percentage limits apply effective from
the date of purchase as a percentage of the market value of the portfolio. No more than 20 per cent
of the portfolio is to be invested in Floating Rate Notes.
When considering investment options, the investment officer will establish a margin of 10 basis
points in interest rate returns to give preference to those institutions considered to be responsible
investors (e.g. do not invest in fossil fuel companies).
Maturity
The maturity structure of the portfolio will reflect a maximum term to maturity of no longer than 12
months.
Liquidity requirement
Given the nature of the funds invested, no more than 20 per cent of the investment portfolio will be
held in illiquid securities and at least 10 per cent of the portfolio can be called at no cost or will mature
within 0-7 days.
Breaches
Any breach of this policy is to be reported to the CEO and rectified within 24 hours of the breach
occurring.
Where Council holds an investment that is downgraded below the minimum acceptable rating level,
as prescribed under regulation for the investment arrangement, Council shall within 28 days after
the change becomes known to the local government, either obtain Treasurer’s approval for
continuing with the investment arrangement or sell the investment arrangement (including, for
example, withdrawing a deposit).
Where limits for different risk categories or where counterparty limits are breached, the Financial
Services Manager will bring the matter to the attention of the Director Corporate Services with a
recommendation on potential options (e.g. continuing with the investment through until maturity, or
withdrawing a deposit).
Safekeeping and custody
Each transaction will require written confirmation by the broker / dealer / bank. Council will hold
security documents, or alternatively a third party custodian authorised by the Manager Financial
Services and evidenced by safekeeping receipts may hold security documents.
Criteria of authorised dealers and broker
Council will maintain a list of authorised financial institutions and securities brokers that the
investment officers may deal with. These financial intermediaries must have a minimum long term
rating of at least either At+/A1/A+ from Standard and Poors, Moodys or Fitch IBCA.
All transactions undertaken on behalf of the investment portfolio of Council will be executed either
by Council directly, or through securities brokers registered as Australian Financial Service
Licensees (ASIC) with an established sales presence in Australia, or direct issuers that directly issue
their own securities which are registered on Council’s approved list of brokers/dealers and direct
issuers.
REPORTING
The Financial Services Manager will prepare a monthly report and evaluation of the transactions,
concentrations, performance and compliance of the investment portfolio. The report will include:
e summary of securities held at the end of the reporting period by counterparty;
° liquidity of the portfolio as at reporting date;
° percentage of the portfolio considered ethical investment;
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INVESTMENT OF SURPLUS FUNDS POLICY
e percentage of the portfolio held by investment risk category; and
e performance of the portfolio [relative to Bloomberg AusBond Bank Bill Index benchmark and/or
BBSV\Vj.
On an annual basis, the policy will be reviewed and amended where required, with any amendments
to be approved by Council prior to implementation as part of annual budget adoption.
PERFORMANCE MEASUREMENT
The investment return for the portfolio shall be measured using the market value of the portfolio,
including withdrawals and deposits, and total performance of the portfolio compared to the
Bloomberg AusBond Bank Bill Index. This is to include changes in the capital value of assets held
(where applicable), income from managed investment portfolio assets, proceeds of sales of assets
sold and cost of assets acquired. The market value of the portfolio is to be calculated at least monthly
to coincide with monthly reporting. In defining market value, at least two pricing sources should be
included in the valuation of the securities.
DEFINITIONS
BBSW - Bank Bill Swap Rate — This is the daily calculation of the yields on bank bills of 1, 2, 3, 4,
5, and 6 month maturities used for the setting of financial arrangements.
Bloomberg AusBond Bank Bill Index — widely considered to be the industry benchmark for short
term cash fund performance and is used by market participants as a means of comparing the returns
generated by the various cash funds available in the market.
Credit Risk — is the risk of loss due to the failure of an investment issuer or guarantor
Ethical Investment Principles — Investment in companies or industries that promote positive
approaches to environmental, social and corporate governance issues; or the avoidance of
investment in industries deemed harmful to health or the environment. These principles have been
recognised by the United Nations Principles for Responsible Investment. '
Financial Institution is defined as an authorised deposit-taking institution within the meaning of the
Banking Act 1959 (Cwith), Section 5.
Investments are defined as arrangements that are undertaken or acquired for producing income
and apply only to the cash investments of Noosa Shire Council.
Market Value of the portfolio is the book value of fixed term fixed interest deposits plus a market
value assessment of commercial paper, bank bills, and bonds or floating rate notes.
Q/C — Queensland Investment Corporation.
QTC — Queensland Treasury Corporation.
RELEVANT POLICIES AND LEGISLATION
Statutory Bodies Financial Arrangements Act 1982
Statutory Bodies Financial Arrangements Regulation 2007
Local Government Act 2009
Banking Act 1959 (Cwith)
1 Further information on the United Nations Principles for Responsible Investment, including a schedule of Australian signatories, can be
obtained from the following website http:/Avww.unpri.org/principles/
? For a list of authorised deposit taking institutions, refer to the website of the Australian Prudential Regulation Authority:
http:/Awww.apra.gov.au/adi/.
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Version control:
Version Reason/ Trigger Change (Y/N) Endorsed/ Reviewed by Date
1.0 Create new on de-amalgamation from | Y | Manager Financial Services | 22/1 2/2013
Sunshine Coast Regional Council
2.0 Annual Review Y Manager Financial Services 02/06/2014
3.0 Annual Review | Y | Manager Financial Services | 13/05/2015
4.0 Annual Review | N | Manager Financial Services | 20/05/2016
5.0 Annual Review ¥ Director Corporate Services 19/05/2017
6.0 Annual Review rT Council 06/07/2018
7.0 Annual Review N Council 28/06/2019
8.0 Annual Review YS Council 10/07/2020
9.0 | Annual Review N Council 30/06/2021
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ATTACHMENT 3
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ATTACHMENT 3
| » | NOOSA Council Policy
i Keeleele DEBT POLICY
Corporate Plan Reference: Long term planning for Noosa Shire
Endorsed by Council: 30 June 2021
Policy Author: Director Corporate Services
POLICY BACKGROUND
The purpose of this policy is to ensure the sound management of Council's existing and future debt.
The policy will provide clear guidance for staff in the management of Council’s debt portfolio and
maintenance of appropriate debt and debt service levels.
This policy applies to all Councillors and Council staff and extends to all borrowing activities of Council
and any controlled entities.
COUNCIL POLICY
Council will utilise a debt management strategy based on sound financial management principles and
ensure net debt (net financial liabilities) remains within financial sustainability targets.
Borrowing Purposes
1. Legislation prevents Council from accessing loan financing to fund operating deficits.
2. Council undertakes full analysis of all funding options as outlined in the Long Term Financial
Model, including a forward program of capital works, to determine any borrowing requirements.
3. Council recognises that infrastructure demands placed upon Council can often only be met
through borrowings, but will always be mindful of the additional cost incurred by the community
when assets are acquired through borrowings.
4. Council will consider loan funding for capital renewal projects on a case by case basis, but
predominately borrow only for new, expansion or upgrade capital projects, giving consideration
to inter-generational equity particularly for the funding of long term infrastructure projects.
5. | Where capital expenditure is deferred from one year to the next, the drawdown of approved
loan funds will be reviewed to minimise interest expenses.
6. Borrowings for infrastructure that provides a positive rate of return on investment will take priority
over borrowing for other assets.
Debt Term
7. Where capital projects are financed through borrowings, Council will repay the loan over a term
which takes into consideration the expected life of those assets, and over a term that optimises cash
flow efficiency.
7.1. If surplus funds become available, and where it is advantageous to Council, one-off loan
repayments will be made to reduce the term of existing loans.
7.2. \n an environment of fluctuating interest rates, and where there is a distinct economic
advantage to Council, consideration will be given to renegotiating any outstanding loans
to obtain the best long-term benefit to Council.
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DEBT POLICY
Repayment Ability
8. Council will maintain close scrutiny of debt levels to ensure that relevant sustainability indicators
will not exceed target parameters recommended by Queensland Treasury Corporation (QTC)
and the Local Government Regulation 2012
Borrowing Sources
9. Council will raise all external borrowings from the QTC. Consideration will be given to the
provision of loans to business activities and other specifically identified projects and activities
from surplus cash reserves held by Council by way on an internal loan.
Proposed New Borrowings
10 Pursuant to section 192 Local Government Regulation 2012, Council must prepare a debt policy
each year that states the new borrowings planned for the current financial year and the next 9
financial years.
10.1 Proposed Borrowings are outlined in Appendix A
Leases
11. Funding alternatives for asset acquisition also includes leasing. Leases are defined under
accounting standard AASB 16 as a contract for the right of use over an asset for a temporary
period of time.
11.1. Any low value (under $10,000) or short term (under 12 months) leases are considered an
operating expense.
11.2 However, all other lease arrangements under AASB 16 are reported as a right-of-use
asset with a corresponding liability in the balance sheet recognised with all other debt and
loan borrowing instruments.
11.3 Any lease arrangement greater than $2 million (other than any lease for office premises)
are considered borrowings under the Statutory Bodies Financial Arrangement Act 1982
and will require prior approval by the Queensland Government before they are committed.
11.4 Council will also undertake a lease vs. buy analysis before entering into any lease
contract.
Internal Loans
12 The provision and approval of an internal loan will depend on the availability of surplus cash at
the time of consideration and the capacity of either the business activity or operational activity
to repay the loan.
12.1 All decisions regarding internal loans will be made by Council as part of the annual budget
process. The approval to establish an internal loan will only occur following confirmation
that Council’s relevant sustainability indicators in the 10 year financial forecast will not be
compromised.
12.2 The term of any internal loan will be appropriate to the life of the infrastructure / asset
being financed.
12.3 The interest rate will be the sum of
(a) the equivalent QTC borrowing rate for the proposed term;
(b) the QTC administration charge; and
(c) an additional margin above the QTC borrowing rate.
In all cases, where business activities are subject to the provisions of the National
Competition Policy, the cost to the business will be no less than what would apply to an
equivalent private sector business.
12.4 Provision for the repayment of an internal loan will be included in the annual budget for
the business or operational activity.
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DEBT POLICY
GUIDING PRINCIPLES
The purpose of establishing a Debt Policy is to:
e Provide a comprehensive view of Council’s long term debt position and the capacity to fund
infrastructure growth for the Shire;
° Increase awareness of issues concerning debt management;
° Enhance the understanding between Councillors, community groups and Council staff by
documenting policies and guidelines;
° Demonstrate to government and lending institutions that Council has a disciplined approach to
borrowing.
ROLES AND RESPONSIBILITIES
Pursuant to section 192 of the Local Government Regulation 2012 detail of the proposed borrowing
for the current year and the future 9 years will be prepared annually as part of the budget process.
Applications outlining proposed borrowings will be forwarded to the Minister for Local Government for
approval.
Periodic Credit Reviews will be undertaken by the QTC on behalf of the State Government.
Loan proceeds will be drawn down subject to cash flow requirements annually so as to minimise
interest expenses.
All lease proposals will be referred to Financial Services for evaluation to assess alternatives for
funding asset acquisition and to ensure statutory compliance.
MEASUREMENT OF SUCCESS
Financial sustainability indicators remain within target ranges and the provision of necessary
infrastructure is not constrained through the lack of capital funding.
Details of outstanding loans will be reported annually in Council's Financial Statements and Annual
Report.
DEFINITIONS
Business Activity — A Council activity subject to the application of full cost pricing principles as
defined in the Local Government Act 2009 and Local Government Regulation 2012.
Inter-generational equity — This relates to the fairness of the distribution of the costs and benefits of
a policy when costs and benefits are borne by different generations. (i.e. the principle whereby those
who derive a direct benefit from the service or infrastructure provided actually pay for that service).
Net financial liabilities ratio — This is an indicator of the extent to which the net financial liabilities of
Council can be serviced by its operating revenues. A ratio greater than zero (positive) indicates that
total liabilities exceed current assets, whereas a ratio of less than zero (negative) indicates that current
assets exceed total liabilities and therefore Council would appear to have the capacity to increase
loan borrowings.
RELEVANT POLICIES AND LEGISLATION
® Local Government Act 2009
e Local Government Regulation 2012
e Statutory Bodies Financial Arrangements Act 1982
° Statutory Bodies Financial Arrangements Regulation 2007
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ee ee
Version control:
Version Reason/ Trigger Change (Y/N) Endorsed/ Reviewed by Date
1.0 Create new Manager Financial Services 23/12/2013
2.0 Annual Review Manager Financial Services 02/06/2014
3.0 Annual Review ¥' Manager Financial Services 02/06/2015
4.0 Annual Review N Manager Financial Services 20/05/2016
5.0 Annual Review ¥' Director Corporate Services 19/05/2017
6.0 Annual Review 7 | Council | 29/06/2018
7.0 Annual Review = | Council | 06/07/2018
8.0 Annual Review N Council 28/06/2019 |
9.0 Annual Review ¥ Council 40/07/2020
10.0 Refinancing Review ¥ Council 17/02/2021
11.0 Annual Review ¥ Council 30/06/2021 |
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Appendix A
Schedule of Proposed Borrowings:
2021/22 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31
$,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000
Borrowings
Borrowing |VWaste management, bridge and lock and weir infrastructure works included in the adopted 10-year capital plan.
Purpose
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ATTACHMENT 4
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ATTACHMENT 4
| ¢ ) | NOOSA Council Policy
@ | COUNCIL MANAGEMENT OF
RESTRICTED CASH
Corporate Plan Reference: Long term planning for Noosa Shire
Endorsed by Council: 30 June 2021
Policy Author: Director Corporate Services
POLICY BACKGROUND
The purpose of this policy is to establish a framework for the ongoing management of cash reserves,
including the establishment of targets and thresholds where appropriate.
COUNCIL POLICY
Restricted cash reserves are established to set aside funds for Council to meet regulatory
requirements, allocate against specific future projects and activities, and to ensure sufficient working
capital to meet current and long term financial obligations.
All reserves are fully cash backed, and are established for specific purposes. Restricted cash
reserves fall into the categories of:
1. Externally Restricted Cash
° Unexpended levy funds;
° Contributions received from developers for specific purposes constrained under
legislation;
° Unexpended grants and subsidies received from State or Federal Government agencies
and provided for specific purposes;
° Unexpended carbon tax liabilities collected; and
° Unexpended loan funds.
2. — Internally Restricted Cash
° Natural disaster rehabilitation;
e Asset renewal:
8 Waste management;
° Plant replacement;
° Liquidity management (cash expense cover); and
° Other specific purpose.
To ensure oversight on restricted cash balances, a register of restricted cash will be maintained by
Council and disclosed in the financial statements on an annual basis.
1. Externally Restricted Cash
Unexpended Levy Funds
This category includes money received for special and separate rates and charges, as outlined in
the Revenue Statement, and for which a levy Overall Plan provides for funds to be spent over a
number of financial periods.
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COUNCIL POLICY - MANAGEMENT OF RESTRICTED CASH
Funds can only be applied in accordance with the purpose for which they were originally collected,
as outlined in the Revenue Statement. Should any levy be discontinued, remaining funds will be
allocated in accordance with the provisions of the Local Government Regulation 2012.
Developer Contributions
This category includes contributions received from developers in accordance with conditions applied
to development applications, subject to constraints imposed by other legislation. Funds may be
allocated to fund trunk infrastructure investment or other expenditure as part of the annual budget
process, and any unspent funds received in a financial year will be constrained for future use.
Unexpended Grants and Subsidies
This category includes funds received from either State or Federal Governments by way of a specific
advance or grant that is constrained or tied to a specific project or purpose, subject to contractual
obligations or other legislation.
Carbon Tax
This category includes money collected historically through waste management charges to satisfy
Council's future carbon tax liability for the Eumundi Road landfill site.
Unexpended Loans
Loans are raised each year for specific projects as outlined in Council's debt policy, adopted with
the annual budget. Any unspent funds will be constrained for application against the original projects
identified in the budget and expended in subsequent financial years.
2. Internally Restricted Cash
Natural Disaster Rehabilitation
Council makes provision in each budget to cater for natural disaster events, but the frequency and
severity of events cannot be planned with any accuracy. Accordingly, cash will be restricted with a
target balance of 5% of general rates revenue to cater for rehabilitation and repairs associated with
storms, flooding, bush fires or other unforeseen events. The balance will be targeted to be
maintained each year after consideration of surplus cash available from operations, and the financial
impact of any actual disaster events.
Asset Renewal
Council will ensure that it maintains its assets and infrastructure on an ongoing basis at defined
levels to ensure that services are able to be provided effectively to the community. The asset
sustainability ratio is one of the three (3) key measures of financial sustainability required under
legislation. Council will target over the life of the ten (10) year financial plan to achieve a minimum
asset sustainability ratio of 90% (including plant, fleet and office equipment renewals) consistent with
the benchmark unless condition based renewal forecasts demonstrate a percentage lower than 90%
in any given year.
100% of the annual depreciation charge will be constrained and made available for investment in
asset renewal. VVhere funds are not fully allocated within any financial year, and the actual asset
sustainability ratio achieved is less than 100%, any remaining surplus will be constrained to provide
for expenditure in a subsequent period where required.
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COUNCIL POLICY - MANAGEMENT OF RESTRICTED CASH
Waste Management Landfill Rehabilitation
Council undertakes a full cost pricing model for determining charges to apply for waste management
operations, which includes allocation of funds for future rehabilitation and replacement of assets in
accordance with a long term financial forecast. Accordingly, unspent funds will be constrained to
meet future business strategy and landfill rehabilitation obligations.
Plant Replacement
To ensure sufficient funds are available to finance the ongoing replacement of Council’s plant and
fleet, any operational surplus or unexpended depreciation amount from fleet activities will be
constrained to provide for expenditure in a future period.
Liquidity Management (cash expense cover)
The cash expense cover ratio is a key indicator utilised to measure Council liquidity (i.e. current
financial health) and to also assess ongoing financial sustainability risk. This ratio calculates how
long Council can continue paying its day-to-day expenses from cash at bank without needing
additional cash flow injections. Council will target achieving a minimum cash expense cover of three
months operating expenditure held as restricted cash in any given financial year.
Other Specific Purpose
Council budgets annually for a range of anticipated costs for legal and insurance claims that are part
of normal operational activities. Any unspent portion of these budgets will be constrained to provide
for unforeseen future risks as they arise.
Separate accounts within this category will also be maintained for stand-alone activities subject to
external funding, such as Noosa Community Care.
ROLES AND RESPONSIBILITIES
The Director Corporate Services is Policy owner and responsible for oversight of the financial
management of Council.
The Manager Financial Services has operational responsibility for the development of Council’s long
term financial forecast and annual budget, and for oversight of Council’s treasury function including
cash management.
RELEVANT LEGISLATION
There are no specific legislative requirements around the adoption of a formal policy regarding the
restriction of cash, however, where unspent funds are derived from special rates and charges,
specific grants, or developer contributions, the funds can only be allocated for the original purpose.
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ATTACHMENT 5
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ATTACHMENT 5
EE om NOOSA Council Policy
er i Reelenree GENERAL RATE
DONATIONS POLICY
Corporate Plan Reference: The Noosa Community
Endorsed by Council: 30 June 2021
Policy Author: Director Corporate Services
POLICY BACKGROUND
Noosa Council recognises that community organisations provide an extensive range of valuable
community, sporting, recreational, environmental and cultural services to residents of the shire.
These services play a key role in the development of strong and connected communities and the
provision of positive lifestyle choices for residents.
Council currently supports these organisations through a number of mechanisms including direct
staff assistance and advice, the annual Council community grants program and via reduced fees
payable including development fees and contributions.
Council is also committed to supporting community organisations by providing a donation up to the
value of the annual general rates levied on a property owned or utilised by an eligible community
organisation.
COUNCIL POLICY
Legislative requirements
Section 93 (3) of the Local Government Act 2009 states that certain land is exempt from general
rates. Section 73 of the Local Government Regulation 2012 further details land that is exempt from
rating in accordance with Section 93(3)(j)(ii) of the Locaf Government Act 2009.
Section 119 of the Loca/ Government Regulation 2012 states that Council may grant a ratepayer a
concession for rates or charges. Section 120(1)(b)(i) states that the concession may be granted if
Council is satisfied the land is owned by an entity whose objects do not include making a profit.
Eligibility Criteria
To be eligible for a donation under this policy, community organisations must meet the following
eligibility criteria. Organisations must:
All; Be an incorporated not for profit organisation or a company limited by guarantee that has
been endorsed by the Australian Taxation Office as a charity (tax exempt fund or deductible
gift recipient);
2. Be a registered not for profit association in Queensland;
3. Either own, lease or be trustee for the subject land, and be directly responsible for the
payment of rates and charges levied by Council;
4. Be substantially volunteer-based and not in receipt of Queensland or Australian
Government operational funding;
3. Not operate under a commercial business model; and
6. Organisations must demonstrate their eligibility by completing the ‘Donations In-lieu of
Rates and Charges Levied by Council’ form.
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COUNCIL POLICY —- GENERAL RATE DONATIONS
Classes of Organisations
1. Community, & welfare organisations
A. Not-for-profit organisations that exist primarily to undertake community service and welfare
activities and rely mainly on volunteer labour, membership fees and/or community funding to
operate sustainably.
B. Crisis and emergency accommodation - non-profit entities that operate for the public benefit
by providing crisis accommodation i.e. transitional short — medium term accommodation
including for example, accommodation for persons escaping domestic violence.
2 Housing facilities for the aged
A. — Religious entities that provide housing for aged persons as defined in section 73 of the Local
Government Regulation 2012; or
B. Not-for-profit organisations that provide high care nursing home type housing for aged
persons. A donation is not applicable for independent living facilities. For those properties with
a combination of high-care and independent living facilities, a donation is only applicable on
general rates applicable to the high-care portion of the property.
Note: does not include accommodation facilities provided for aged persons by commercial
enterprises that are not registered charitable, not for profit, religious or community / welfare
organisations.
3. Emergency services
Not-for-profit emergency service organisations such as SES, Rural Fire Brigades, Air Sea Rescue,
and the like that rely wholly or in part on voluntary labour and funding drawn from the community.
4. Sporting and recreation organisations (a)
Up to a 100% donation on general rates will apply to not-for-profit organisations that undertake
particular sporting or recreational activities for the benefit of members and rely exclusively on
membership fees and/or community fundraising. These clubs may hold a Community Other liquor
licence. This does not include clubs or organisations with paid employees.
5. Sporting and recreation organisations (b)
Up to a 50% donation on general rates will apply to organisations that undertake sporting or
recreational activities for the benefit of members and have paid employees, hold an open liquor
licence and has less than 5 gaming machines.
6. Surf Life Saving Clubs
Up to a 100% donation on general rates will apply to Surf Life Saving Clubs that undertake particular
community, sporting or recreational activities for the benefit of members.
Recognition Provision
As a condition of a rate donation, suitable acknowledgement is to be given to Council by the
organisation for the rate donation provided. This acknowledgement can be in the form of signage,
any form of communication by the organisation to members or proper mention at appropriate
functions, events, delegations, presentations or the like.
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COUNCIL POLICY — GENERAL RATE DONATIONS
Donation Review Process
All donations approved under this policy will be reviewed every four years. Organisations will be
notified of the scheduled review in writing. To be eligible to continue to receive a donation,
organisations must demonstrate their eligibility by completing the ‘Donations In-lieu of Rates and
Charges Levied by Council’ form. Council may request additional information and/or an on-site
meeting with the organisation.
Donation recipients under this policy are required to immediately notify Council should their eligibility
status change. Failure to do so may result in Council recovering any funds incorrectly paid to, or on
behalf of the organisation.
ROLES AND RESPONSIBILITIES
Revenue Services will maintain the list of eligible organisations and undertake reviews of eligibility
in accordance with this policy.
DEFINITIONS
Commercial business model - means a business operating on a fee for service basis and has the
ability to generate sufficient income to support operations (excluding those child care centres and
kindergartens affiliated with the Créche and Kindergarten Association Ltd (C&K) or a community
based early childhood provider).
RELEVANT LEGISLATION
Local Government Act 2009
Local Government Regulation 2012
Revenue Statement
Revenue Policy
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3 ADOPTION OF 2021-22 BUDGET
Author Director Corporate Services, Michael Shave
Corporate Services Department
Index ECM/ Subject/ 2021-22 Budget
Attachments 1. Noosa Council 2021/22 Budget document
(Attachment provided separately to this report)
EXECUTIVE SUMMARY
Under sections 104 and 107A of the Local Government Act 2009 and section 170 of the Local
Government Regulation 2012, Council is required to adopt, for each financial year, after 31 May
before the financial year and before 1 August in the financial year, a budget and revenue statement.
The Noosa Council 2021/22 Budget document provided at Attachment 1 contains the required
documentation to adopt Council’s 2021/22 budget and the following motions have been drafted to
meet legislative requirements.
RECOMMENDATION
MOTION 1
That pursuant to section 104 of the Local Government Act 2009 and section 170 of the Local
Government Regulation 2012, the budget for the financial year ending 30 June 2022, incorporating
statements of income and expenditure, financial position, cash flow, changes in equity, long-term
financial forecast, revenue statement and revenue policy, and 2021/22 capital program as contained
in the Noosa Council 2021/22 Budget document (provided as Attachment 1 to the Special Meeting
report dated 30 June 2021), be adopted.
MOTION 2
That pursuant to section 94 of the Local Government Act 2009 and section 80 of the Local
Government Regulation 2012, Council resolves to levy the differential general rates for the 2021/22
financial year as set out in the Revenue Statement contained in the Noosa Council 2021/22 Budget
document (provided as Attachment 1 to the Special Meeting report dated 30 June 2021).
MOTION 3
That pursuant to section 81 of the Local Government Regulation 2012, Council resolves that the
rating categories of rateable land in its local government area and a description of each of the rating
categories for 2021/22, be as follows:
Category Description Identification
(Guidance only)
1. Rural & Agricultural. Land used, or intended to be used, for rural or Land with the following
agricultural or primary production purposes. land use codes: 44, 60-
61, 64-71, 73-89 and 93
or as otherwise
identified by the CEO.
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Category Description Identification
(Guidance only)
2. Non-Residential. Land used, or intended to be used, for non- Land with the following
residential purposes other than land included in land use codes: 07-20,
categories 1, 3, 4 and 16 - 22. 22-39, 41-50, 52 and 91
or as otherwise
identified by the CEO.
3. Extractive Industries. Land used for the purpose of extractive industry Land with land use
for more than 50,000 tonnes per annum of code 40 or as otherwise
material from the earth. identified by the CEO.
4. Retirement Villages Land used for the purposes of a retirement Land with the following
village. land used code 21 or as
otherwise identified by
the CEO.
5. Residential (PPR) and Land, with a rateable value of less than or equal Land with the following
Other – RV to $325,000, which is- land used codes: 01,
<=$325,000. a. used as the owner’s principal place of 02, 04, 05 and 06 or as
residence, other than land in categories 12, otherwise identified by
24, 25 and 27 to 38; or the CEO.
b. not included in any other category.
6. Residential (PPR) and Land, with a rateable value between $325,001 Land with the following
Other – RV $325,001 - and $750,000, which is- land used codes: 01,
$750,000. a. used for as the owner’s principal place of 02, 04, 05 and 06 or as
residence other than land in categories 12, otherwise identified by
24, 25 and 27 to 38; or the CEO.
b. not included in any other category.
7. Residential (PPR) and Land, with a rateable value between $750,001 Land with the following
Other – RV $750,001 - and $1,000,000, which is- land used codes: 01,
$1,000,000. a. used as the owner’s principal place of 02, 04, 05 and 06 or as
residence other than land in categories 12, otherwise identified by
24, 25 and 27 to 38; or the CEO.
b. not included in any other category.
8. Residential (PPR) and Land, with a rateable value between $1,000,001 Land with the following
Other – RV $1,000,001 and $1,200,000, which is- land used codes: 01,
- $1,200,000. a. used for residential purposes as the owner’s 02, 04, 05 and 06 or as
principal place of residence other than land in otherwise identified by
categories 12, 24, 25 and 27 to 38; or the CEO.
b. not included in any other category.
9. Residential (PPR) and Land, with a rateable value between $1,200,001 Land with the following
Other – RV $1,200,001 and $2,500,000, which is- land used codes: 01,
- $2,500,000. a. used for residential purposes as the owner’s 02, 04, 05 and 06 or as
principal place of residence other than land in otherwise identified by
categories 12, 24, 25 and 27 to 38; or the CEO.
b. not included in any other category.
10. Residential (PPR) and Land, with a rateable value greater than Land with the following
Other – RV > $2,500,000, which is- land used codes: 01,
$2,500,000. a. used for residential purposes as the owner’s 02, 04, 05 and 06 or as
principal place of residence other than land in otherwise identified by
categories 12, 24, 25 and 27 to 38; or the CEO.
b. not included in any other category.
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Category Description Identification
(Guidance only)
11. Residential (Not PPR) Land used for residential purposes other than as Land with the following
the owner’s principal place of residence other land used codes: 02
than land in category 13, 23, 26 and 27 to 38. and 05 or as otherwise
identified by the CEO.
12. Residential Home Land used as the owner’s principal place of Land with the following
Hosted Transitory residence plus as transitory accommodation - land used codes: 02
Accommodation other than land in category 25 and 27 to 38. and 05 or as otherwise
identified by the CEO.
13. Residential Transitory Land used as transitory accommodation, other Land with the following
Accommodation. than land in category 26 and 27 to 38. land used codes: 02
and 05 or as otherwise
identified by the CEO.
14. Vacant Land – RV > Vacant land with a rateable value greater than Land with the following
$1,000,000 and area $1,000,000, with an area of more than 1,500m 2, land used codes: 01, 04
more than 1,500 m2. other than land included in category 15. and 06 or as otherwise
identified by the CEO.
15. Subdivided land not yet Vacant land to which Chapter 2, Part 2, Division Land with the following
developed 5, Subdivision 3 of the Land Valuation Act 2010 land used code 72 or as
applies. otherwise identified by
the CEO.
16. Shopping Centres – Land used for the purposes of a shopping centre, Land with the following
gross floor area with a gross floor area between 1,000 and land used codes: 14,
between 1,000 and 2,500m2 15, 16 or 23 or as
2,500m2 otherwise identified by
the CEO.
17. Shopping Centres – Land used for the purposes of a shopping centre, Land with the following
gross floor area with a gross floor area between 2,501 and land used codes: 14,
between 2,501 and 5,000m2. 15, 16 or 23 or as
5,000m2 otherwise identified by
the CEO.
18. Shopping Centres – Land used for the purposes of a shopping centre, Land with the following
gross floor area with a gross floor area between 5,001 and land used codes: 14,
between 5,001 and 10,000m2. 15, 16 or 23 or as
10,000m2 otherwise identified by
the CEO.
19. Shopping Centres – Land used for the purposes of a shopping centre, Land with the following
gross floor area with a gross floor area between 10,001 and land used codes: 14,
between 10,001 and 20,000m2. 15, 16 or 23 or as
20,000m2 otherwise identified by
the CEO.
20. Shopping Centres – Land used for the purposes of a shopping centre, Land with the following
gross floor area with a gross floor area between 20,001 and land used codes: 14,
between 20,001 and 30,000 m2. 15, 16 or 23 or as
30,000m2 otherwise identified by
the CEO.
21. Shopping Centres – Land used for the purposes of a shopping centre, Land with the following
gross floor area with a gross floor area between 30,001 and land used codes: 14,
between 30,001 and 40,000 m2. 15, 16 or 23 or as
40,000m2 otherwise identified by
the CEO.
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Category Description Identification
(Guidance only)
22. Shopping Centres – Land used for the purposes of a shopping centre, Land with the following
gross floor area greater with a gross floor area greater than 40,000 m2. land used codes: 14,
than 40,000m2 15, 16 or 23 or as
otherwise identified by
the CEO.
23. Strata Units Land which is a strata unit used for residential Land with the following
(Not PPR). accommodation purposes other than as the land used codes: 08 or
owner’s principal place of residence, other than 09 or as otherwise
land in category 26. identified by the CEO.
24. Strata Units Land which is a strata unit used as the owner’s Land with the following
(PPR). principal place of residence other than land in land used codes: 08 or
category 25. 09 or as otherwise
identified by the CEO.
25. Strata Units Home Land which is a strata unit used as the owner’s Land with the following
Hosted Transitory principal place of residence and is defined as land used codes: 08 or
Accommodation. transitory accommodation. 09 or as otherwise
identified by the CEO.
26 Strata Units Transitory Land which is a strata unit used other than as the Land with the following
Accommodation. owner’s principal place of residence and is land used codes: 08 or
defined as transitory accommodation. 09 or as otherwise
identified by the CEO.
27. Non-Strata Residential Land, used for residential purposes, on which Land with the following
- 2 to 4 residences there are 2 to 4 self-contained flats, studios, land used code 03 or as
cabins or dwellings, other than land in category otherwise identified by
33. the CEO.
28. Non-Strata Residential Land, used for residential purposes, on which Land with the following
- 5 to 9 residences there are 5 to 9 self-contained flats, studios, land used code 03 or as
cabins or dwellings, other than land in category otherwise identified by
34. the CEO.
29. Non-Strata Residential Land, used for residential purposes, on which Land with the following
- 10 to 14 residences there are 10 to 14 self-contained flats, studios, land used code 03 or as
cabins or dwellings, other than land in category otherwise identified by
35. the CEO.
30. Non-Strata Residential Land, used for residential purposes, on which Land with the following
- 15 to 19 residences there are 15 to 19 self-contained flats, studios, land used code 03 or as
cabins or dwellings, other than land in category otherwise identified by
36. the CEO.
31. Non-Strata Residential Land, used for residential purposes, on which Land with the following
- 20 to 29 residences there are 20 to 29 self-contained flats, studios, land used code 03 or as
cabins or dwellings, other than land in category otherwise identified by
37. the CEO.
32. Non-Strata Residential Land, used for residential purposes, on which Land with the following
- greater than 30 there are 30 or more self-contained flats, studios, land used code 03 or as
residences cabins or dwellings, other than land in category otherwise identified by
38. the CEO.
33. Non-Strata Residential Land, used for residential purposes, on which Land with the following
Transitory there are 2 to 4 self-contained flats, studios, land used code 03 or as
Accommodation - 2 to cabins or dwellings, and where at least one of the otherwise identified by
4 residences self-contained flats, studios, cabins or dwellings is the CEO.
transitory accommodation.
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SPECIAL MEETING AGENDA 30 JUNE 2021
Category Description Identification
(Guidance only)
34. Non-Strata Residential Land, used for residential purposes, on which Land with the following
Transitory there are 5 to 9 self-contained flats, studios, land used code 03 or as
Accommodation - 5 to cabins or dwellings, and where at least one of the otherwise identified by
9 residences self-contained flats, studios, cabins or dwellings is the CEO.
transitory accommodation.
35. Non-Strata Residential Land, used for residential purposes, on which Land with the following
Transitory there are 10 to 14 self-contained flats, studios, land used code 03 or as
Accommodation - 10 to cabins or dwellings, and where at least one of the otherwise identified by
14 residences self-contained flats, studios, cabins or dwellings is the CEO.
transitory accommodation.
36. Non-Strata Residential Land, used for residential purposes, on which Land with the following
Transitory there are 15 to 19 self-contained flats, studios, land used code 03 or as
Accommodation - 15 to cabins or dwellings, and where at least one of the otherwise identified by
19 residences self-contained flats, studios, cabins or dwellings is the CEO.
transitory accommodation.
37. Non-Strata Residential Land, used for residential purposes, on which Land with the following
Transitory there are 20 to 29 self-contained flats, studios, land used code 03 or as
Accommodation - 20 to cabins or dwellings, and where at least one of the otherwise identified by
29 residences self-contained flats, studios, cabins or dwellings is the CEO.
transitory accommodation.
38. Non-Strata Residential Land, used for residential purposes, on which Land with the following
Transitory there are 30 or more self-contained flats, studios, land used code 03 or as
Accommodation - cabins or dwellings, and where at least one of the otherwise identified by
greater than 30 self-contained flats, studios, cabins or dwellings is the CEO.
residences transitory accommodation.
MOTION 4
That pursuant to section 94 of the Local Government Act 2009 and section 94 of the Local
Government Regulation 2012, Council resolves to levy the special charges for the 2021/22 financial
year as set out in the Revenue Statement contained in the Noosa Council 2021/22 Budget document
(provided as Attachment 1 to the Special Meeting report dated 30 June 2021).
The special charges set out in the Revenue Statement are:
Noosa Waters Lock and Weir Maintenance Levy
Noosa Waters Canal Maintenance Levy
Noosa Junction Levy
Hastings Street Precinct Levy
Noosa Main Beach Levy
Hastings Street Community Safety Program Charge
Lower Noosa North Shore Electricity Charge
For that purpose the rateable land to which the special charges apply and the overall plans for the
services, facilities or activities to which the special charges apply be the rateable land and overall
plans specified in the Revenue Statement.
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SPECIAL MEETING AGENDA 30 JUNE 2021
MOTION 5
That pursuant to section 94 of the Local Government Regulation 2012, Council resolves to adopt the
overall plans, annual implementation plans and benefitted area maps specified in the Revenue
Statement contained in the Noosa Council 2021/22 Budget document (provided as Attachment 1 to
the Special Meeting report dated 30 June 2021) for the special charges it resolves to levy under
resolution 4.
MOTION 6
That pursuant to section 94 of the Local Government Act 2009 and section 99 of the Local
Government Regulation 2012, Council resolves to levy the utility charges for the 2021/22 financial
year as set out in the Revenue Statement contained in the Noosa Council 2021/22 Budget document
(provided as Attachment 1 to the Special Meeting report dated 30 June 2021).
MOTION 7
That pursuant to section 94 of the Local Government Act 2009 and section 103 of the Local
Government Regulation 2012, Council resolves to levy the separate rates and charges for the
2021/22 financial year as set out in the Revenue Statement contained in the Noosa Council 2021/22
Budget document (provided as Attachment 1 to the Special Meeting report dated 30 June 2021).
The separate rates and charges set out in the Revenue Statement are:
Environment Levy
Sustainable Transport Levy
Heritage Levy
Bushfire Resilience and Response Levy
MOTION 8
That pursuant to section 107 of the Local Government Regulation 2012 and section 114 of the Fire
and Emergency Services Act 1990, Council resolves that rates and utility charges, and the
Queensland Government’s Emergency Management Levy, for the year ending 30 June 2022 will be
levied six monthly and as set out in the Revenue Statement contained in the Noosa Council 2021/22
Budget document (provided as Attachment 1 to the Special Meeting report dated 30 June 2021).
MOTION 9
That pursuant to section 122 of the Local Government Regulation 2012, Council resolves to grant
concessions to ratepayers as set out in the Revenue Statement (contained in the Noosa Council
2021/22 Budget document) and Council’s General Rate Donations Policy.
MOTION 10
That pursuant to section 118 of the Local Government Regulation 2012, Council resolves that all
rates and charges must be paid within 30 days after the date of issue of the rates notice.
MOTION 11
That pursuant to section 133 of the Local Government Regulation 2012, Council resolves that all
overdue rates and charges bear interest as set out in the Revenue Statement contained in the Noosa
Council 2021/22 Budget document (provided as Attachment 1 to the Special Meeting report dated
30 June 2021).
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SPECIAL MEETING AGENDA 30 JUNE 2021
MOTION 12
That pursuant to section 257 of the Local Government Act 2009 Council delegates to the Chief
Executive Officer its powers under section 81 of the Local Government Regulation 2012 to identify
the differential rating category into which each parcel of rateable land in the Council’s local
government area is included by using relevant information from the Council’s land record and any
other information which identifies the use of rateable land.
MOTION 13
That it be recorded that in each case where a preceding Motion refers to a matter set out in the
Revenue Statement contained in the Noosa Council 2021/22 Budget document (provided as
Attachment 1 to the Special Meeting report dated 30 June 2021), that matter is incorporated by
reference into, and forms part of the terms and content of the motion, and will be so incorporated
and form part of the terms and content of Council’s resolution to adopt the motion.
REPORT
1 Background
In accordance with sections 104 and 107A of the Local Government Act 2009 and section 170 of the
Local Government Regulation 2012, Council is required to adopt, for each financial year, after 31
May before the financial year and before 1 August in the financial year, a budget and revenue
statement.
The budget document provided for consideration and adoption includes:
Budget Financial Statements including Long Term Financial Forecast;
Rates and Charges Comparison;
Relevant Measures of Financial Sustainability;
Schedule of Levies and Separate Charges;
Tourism and Economic Development Investment;
Capital Program;
Revenue Policy; and
Revenue Statement.
2 Total Council Expenditure Budget
Council’s total 2021/22 expenditure budget of $153 million incorporates an operating expenditure
budget of $106 million, a capital expenditure budget of $45.6 million and loan repayments of $1.3
million.
3 Financial Sustainability
The 2021/22 budget continues Council’s focus on and compliance with its Financial Sustainability
Policy. Council has an ongoing responsibility to ensure that it has sufficient resources now and into
the future to provide levels of service that are both affordable and considered appropriate by the
community. This responsibility encompasses how decisions are made regarding the allocation of
ratepayer funds to Council’s day to day operations as well as towards the replacement of existing
assets and procurement of new assets.
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SPECIAL MEETING AGENDA 30 JUNE 2021
The key measurement criteria for whether Council is achieving its financial sustainability objectives
over the short and medium term are three financial sustainability ratios required to be published
under legislation. These ratios effectively allow the community to determine:
1. If Council is appropriately funding its day to day operations and asset consumption costs (i.e.
the operating surplus ratio);
2. Ensuring its debt is at a level that can be repaid from current operating revenues (i.e. the net
financial liabilities ratio); and
3. Replacing community infrastructure when required and to ensure asset service levels can be
maintained (i.e. the asset sustainability ratio).
The 2021/22 budget continues Council’s financial sustainability commitment with all three ratios
within the benchmark ranges set by the Queensland Government:
Indicator Target Budget
Operating Surplus Ratio 0-10% 0.3%
Net Financial Liabilities Ratio <60% -8.1%
Asset Sustainability Ratio >90% 107.8%
4 Operating Budget
Council’s 2021/22 operating budget includes both revenue and expenditure required to both fund
and deliver day to day operations according to current levels of service. The table below outlines the
proposed operating budget position, with an operating surplus position ensuring that Council’s
required operating expenditure for the financial year is fully funded by operating revenue.
Operating Budget 2021/22
($’000)
Revenue $106,633
Expenditure $106,325
Operating Surplus $309
5 Budget Breakdown
A brief outline of the main elements of the Council budget is provided below.
5.1 Operating Revenue
Net Rates and Utility Charges
2021/22 budgeted net rates and utility charges total $75 million, with the early payment discount
($2.5 million), pensioner concessions ($700k), and general rate donations for community
organisations ($174k) continuing. An average residential property on the minimum general rate will
receive a $44.20 or 2.9% increase in total rates and charges for the 2021/22 financial year.
The rate notice for these properties will show a minimum general rate increase of $16 (1.4%) in line
with the Queensland local government cost index, no increase in the waste collection charge, and
an increase in the existing environment levy of $8 (14%), sustainable transport levy of $7.50 (33%)
and heritage levy of $3.50 (70%). A new separate rate is being introduced to increase capacity
regarding bushfire resilience and response measures. This levy will be charged on a rate in the $
basis with a minimum charge per property of $10.
Full details of Council’s rates and charges are contained in the Revenue Statement 2021/22.
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Fees and Charges
Council has forecast $7 million in revenue from fees and charges in 2021/22, remaining largely
unchanged from the current 2020/21 budget. The majority of Council fees and charges budget
relates to development related revenue (planning applications), local laws (parking and infringement
fees) and plumbing and building regulatory fees for service. Earlier than forecast recovery of various
fees impacted by the pandemic has allowed the draft fees and charges budget to recover to pre
pandemic levels.
Rental Income
Total 2021/22 budgeted rental income totals $1.9 million. Included in this total is $1.6 million
specifically relating to commercial property leasing arrangements including the Digital Hub, Noosa
North Shore Ferry and Sunrise shopping centre.
Interest Received
Interest on cash investments and overdue rates is forecast to achieve $669k in 2021/22. Interest
revenues are expected to remain subdued for the majority of the 2021/22 financial year due to the
current economic climate.
Sales
Total sales revenue for 2021/22 is estimated at $10.2 million. Sales revenue is derived from activities
such as holiday park occupancy, waste management disposal fees and recyclable sales, and
revenue generated from Council’s community facilities (Aquatic Centre, Leisure Centre, The J, etc.)
These revenue streams have recovered strongly following the pandemic and are forecast to remain
at pre pandemic levels in 2021/22.
Unitywater Distributions
Interest, dividend and tax payments associated with Council’s investment in Unitywater is estimated
at $5.7 million for 2021/22.
Other Income
Income from other sundry sources is estimated at $974k for the 2021/22 financial year.
Grants & Subsidies
Operating grants and subsidies of $5.4 million relate primarily to the annual financial assistance grant
of $2.3 million, Australian and Queensland government payments totalling $2.4 million to fund Noosa
Community Support operations, bushfire recovery funding of $300k, and Queensland government
library funding of $245k.
5.2 Operating Expenditure
Employee Benefits
Employee costs of $37.7 million includes direct employee related salary expenditure and other
indirect costs such as superannuation, workers compensation insurance and staff training. The total
increase in staff costs from 2020/21 is 8%, primarily reflecting employee certified agreement
increases and workers compensation premium increases, and the inclusion of new staffing
resources in the budget.
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Materials and Services
Materials and services are a significant component of Council’s expenditure budget at $47.7 million.
Significant areas of material and service expenditure that assist with the delivery of services to the
community include $8.4 million in maintenance and operational costs for shire parks and natural
areas, roads, beaches and canals, $3.1 million investment in environmental management and
sustainability initiatives, and waste management costs of $11 million relating primarily to waste
collection, processing and recycling, and disposal contracts.
Other significant expense items included in the budget include information communication and
technology contract costs, annual lifeguard service provision provided by SLSQ, holiday park
operations, Tourism Noosa payments for tourism promotion, and operating and maintenance costs
for Council’s community and commercial facilities.
Finance Costs
Finance costs of $1.1 million includes $0.6 million for interest payments on Council borrowings with
Queensland Treasury Corporation, $0.5 million for future landfill rehabilitation cost provisioning and
also bank and merchant fees.
Depreciation
The draft budget includes asset consumption costs of $19.6 million which is utilised to assist with
funding Council’s proposed $47 million capital program in 2021/22.
Other Expenses
Other minor expenses are estimated at $233k for 2021/22.
6 Capital Budget
Council’s 2021/22 capital budget of $47 million includes an investment of $20 million to renew
existing infrastructure, $25.5 million for new and upgrade works and an additional $1.3 million
allocated to repay existing debt. Council intends to sustainably fund the capital plan via a mix of
grants and external funds ($20.6 million), new borrowings ($2.4 million) and cash ($23.9 million).
A number of significant value projects are proposed to be included in the 2021/22 financial year
including the completion of the Peregian Beach Rufous Street precinct development, Beckmans
Road Bypass Stage 1 roundabout, Hinterland Recreation Trails upgrade, Peregian Digital Hub
FireTech Living Lab establishment, Cooroy Hinterland Playground construction, and the
replacement of a number of bridges as part of the Australian Government Bridge Renewal Program.
The full list of projects for the financial year is contained in the Noosa Council 2021/22 Budget
document.
Previous Council Consideration
Council adopted its 2020/21 Budget at a Special Meeting of Council on 10 July 2020.
Finance
The Revenue Policy and Statement is the head of power that allows Council to levy rates and
charges on an annual basis.
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SPECIAL MEETING AGENDA 30 JUNE 2021
Risks & Opportunities
Adoption of the annual budget is required under section 107A of the Local Government Act 2009 to
provide Council the power to levy rates and charges, charge fees and expend funds on delivering
services to the community.
Consultation
External Consultation - Community & Stakeholder
Council undertook its inaugural budget engagement process with the community for the 2021/22
budget. Learnings from the process will be considered at a future Council meeting to inform the
process for the 2022/23 budget.
Specific local associations and ratepayer groups were also consulted where required with respect to
the development of special rates and levies for the 2021/22 financial year.
Internal Consultation
All areas of Council have been involved in the development of the proposed budget and a number
of workshops have been held with Councillors
Departments/Sections Consulted:
X Chief Executive Officer X Community Services X Corporate Services
Executive Support X Director X Director
Community Development X Financial Services
Community Facilities Fleet
Libraries & Galleries ICT
Local Laws Procurement
Waste & Environmental Health Property
Revenue Services
X Executive Services X Environment & Sustainable Development X Infrastructure Services
X Director X Director X Director
Community Engagement Building & Plumbing Services Asset Management
Customer Service Development Assessment Buildings and Facilities
Governance Economic Development Civil Operations
People and Culture Environmental Services Disaster Management
Strategic Land Use Planning Infrastructure Planning,
Design and Delivery
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SPECIAL MEETING AGENDA 30 JUNE 2021
4 STATEMENT OF ESTIMATED FINANCIAL POSITION FOR THE 2020-21 FINANCIAL
YEAR
Author Manager Financial Services, Trent Grauf
Corporate Services Department
Index ECM/ Subject/ 2021 - 2022 Budget
Attachments 1. Statement of Estimated Financial Position
EXECUTIVE SUMMARY
Not applicable.
RECOMMENDATION
That Council note the report by the Manager Financial Services to the Special Meeting dated 30
June 2021 and pursuant to section 205 of the Local Government Regulation 2012, note the
Statement of Estimated Financial Position for the 2020/21 Financial Year which is provided as
Attachment 1 to the report.
REPORT
The Statement of Estimated Financial Position is a statement that must be presented to the Council
as part of the Council’s annual budget meeting and is a requirement under section 205 of the Local
Government Regulation 2012.
The Statement of Estimated Financial Position is a document that states the estimated financial
operations and financial position of Council for the 2020/21 financial year.
The financial statements as provided in Attachment 1 provides a comparison between the 2020/21
original budget and latest forecast 30 June 2021 position (being the current Budget Review 3 (BR3)
adopted at Council’s Ordinary Meeting on 15 April 2021).
It should also be noted that end of financial year adjustments such as new accounting standards,
changes in employee payables in addition to asset adjustments may change the final financial
position once known.
As part of transparent reporting processes interim financial performance is reported to Council in the
July round of meetings, with a final financial year-end wrap up report provided following completion
of the audit by the Queensland Audit Office (usually November or December each year).
Previous Council Consideration
Special Meeting Minutes, 10 July 2020, Item 5, Page 10
That Council note the report by the Manager Financial Services to the Special Meeting dated 10 July
2020 and pursuant to section 205 of the Local Government Regulation 2012, note the Statement of
Estimated Financial Position for the 2019/20 Financial Year which is provided as Attachment 1 to
the report.
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SPECIAL MEETING AGENDA 30 JUNE 2021
Finance
As above and attached.
Risks & Opportunities
Council’s risk register includes a number of risks that could impact on ongoing financial sustainability.
Effective budget management and reporting is an important risk mitigation tool.
Consultation
External Consultation - Community & Stakeholder
Nil.
Internal Consultation
Nil.
Departments/Sections Consulted:
Chief Executive Officer Community Services X Corporate Services
Executive Officer Director X Director
Executive Support Community Development X Financial Services
Community Facilities ICT
Libraries & Galleries Procurement & Fleet
Local Laws Property
Waste & Environmental Health Revenue Services
Executive Services Environment & Sustainable Development Infrastructure Services
Director Director Director
Community Engagement Building & Plumbing Services Asset Management
Customer Service Development Assessment Buildings and Facilities
Governance Economic Development Civil Operations
People and Culture Environmental Services Disaster Management
Strategic Land Use Planning Infrastructure Planning,
Design and Delivery
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ATTACHMENT 1
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SPECIAL MEETING AGENDA 30 JUNE 2021
ATTACHMENT 1
Noosa Shire Council
2020/21 Statement of Estimated Financial Position
For the period ending 30 June
Annual Result - Total Council Original Budget Estimated Result
2021 rai P|
Statement of Comprehensive Income BMI Am
Income Pf
Revenue
Operating revenue
Net rates, levies and charges $ 68.388 | $ 69,324
Fees and charges $ 6.640 | $ 7,048
Rental income $ 1,197 | $ 1,197
Interest received $ 670 | $ 870
Sales revenue $ 7,276 | $ 10,036
Other income $ 7711 $ 865
Grants, subsidies, contributions and donations $ 5.406 | $ 6,173
Unitywater Distributions $ 5,650 | $ 5,650
Total operating revenue $ 96,198 | $ 101,162
Capital revenue
Govemment subsidies and grants - capital $ 7,299 | $ 12,023
Contributions - Assets and other non-nonetary | $ 2,000 | $ 2,000
Contributions - Monetary $ 1476 |$ 1,476
Total capital revenue $ 10,775 pS 18488)
Total revenue $ 106.973 | $ 116,660
Capital income
Total capital income $ - $ -
Total income $ 106.973 | $ 116,660
Expenses
Operating expenses
Employee benefits $ 34.656 | $ 34,868
Materials and services $ 42.671] $ 46,551
Finance costs $ 1,538 | $ 1,538
Depreciation and amortisation $ 18,963 | $ 18,963
Other expenses $ 189 | $ 189
Total operating expenses $ 98,017
Capital expenses
Total capital expenses $ -
Total expenses $ 98,017 }$ 102,109 |
Operating result
Operating revenue $ 96.198] $ 101,162
Operating expenses $ 98.017 | $ 102,109
Operating result iS 4,819) [1S 947)
Page 45 of 67Section 46
SPECIAL MEETING AGENDA 30 JUNE 2021
5 ORGANISATIONAL STRUCTURE
Author Director Executive Services, Debra Iezzi
Executive Services Department
Index ECM/ Subject/ Organisational Structures
Attachments 1. Proposed Organisational Structure
2. New Permanent Positions
3. New Temporary Fixed Term Positions
4. All Temporary Fixed Term Positions
EXECUTIVE SUMMARY
Not applicable.
RECOMMENDATION
That Council note the report by the Chief Executive Officer to the Special Meeting dated 30 June
2021 and adopt the Noosa Council Organisational Structure as set out in Attachment 1 to the report.
REPORT
Although not a statutory requirement, it is good management practice for Council to re-adopt its
organisational structure each year at the time it adopts its Operational Plan and Budget. This ensures
that Council has an up to date structure which reflects the resources allocated (budget) and provides
a “package approach” i.e. what we want to achieve (Operational Plan and Capital Program) and
what resources we will apply to achieve that (the financial resources identified through the budget
and staff resources identified through the organisational structure).
The proposed organisational structure (Attachment 1) identifies current Equivalent Full Time (EFT)
Positions for each Department and Branch. Once adopted by Council it cannot be changed without
a Council resolution. The detailed structures within branches can be amended by the CEO provided
the total EFT is not changed. This gives management the flexibility to fine tune the detailed structure.
The last review of the organisational structure was reported to the Services and Organisation
Committee Meeting of 8 December 2020. At that time there was no increase in the EFT, it remained
at 375.01.
The key points to note with the proposed organisational structure (Attachment 1) are:
An increase in the total EFT from 375.01 to the now recommended 384.11 for approval, an
increase of 9.1 EFT, refer Attachment 1.
The proposed organisational structure reflects proposed new positions identified through the
new initiative and budget process. It also includes establishment changes recommended by
the Executive Team as a result of the conversion of 4 existing temporary fixed term project
positions to permanent positions. The conversion of these positions is warranted on the basis
of an ongoing need for the roles and in consideration of retaining skilled and competent staff.
In all, 13 new permanent positions (9.1 EFT equivalent made up of full time and part time
positions) will increase the EFT for Council by 9.1 EFT. Details of these positions are provided
in Attachment 2.
Page 46 of 67
Section 47
SPECIAL MEETING AGENDA 30 JUNE 2021
Variations to the structures of the following branches are recommended:
o Community Development
o Waste and Environmental Health Services
o Building and Plumbing Services
o Development Assessment
o Environment Services
o Economic Development
o Governance
o Asset Management
It should be noted that for long term comparative purposes, temporary fixed term project
positions are excluded from the EFT however as these positions are essential to the delivery
of major projects and do have budgetary implications, the status of temporary project positions
(greater than 1 year) is regularly reported for Council’s information in the 6 monthly
Establishment Update Report. Council’s attention is drawn to 11 new temporary positions
associated with various projects (Attachment 3). A full list of new and existing positions is
detailed in Attachment 4.
While temporary fixed term project positions are created for specific terms and will expire at
the conclusion of the projects, in certain circumstances their terms may be altered depending
on the particular project and circumstances.
Salary provision has been made in the proposed 21/22 Noosa Council Budget to fund these
positions.
There are no redundancies proposed in this budget.
Previous Council Consideration
Ordinary Meeting Minutes, 17 December 2020, Item 3, Page 7
That Council note the report by the Director Executive Services to the Services & Organisation
Committee Meeting dated 8 December 2020 regarding the organisational structure and position
establishment including temporary project positions.
Special Meeting Minutes, 10 July 2020, Item 7, Page 11
That Council note the report by the Director Executive Services to the Special Meeting dated 10 July
2020 and adopt the Noosa Council Organisational Structure as set out in Attachment 1 to the report.
Finance
Provision exists within the 2021/22 budget to fund the proposed changes to the permanent
organisational structure.
Risks & Opportunities
The proposed changes to the EFT and organisational structure are the result of emerging issues,
regulatory compliance and the need for greater administrative and professional support in the
delivery of Council services. The proposed changes have been reviewed by the Executive Team
and are supported.
Page 47 of 67
Section 48
SPECIAL MEETING AGENDA 30 JUNE 2021
In relation to temporary project positions, a potential risk is that under the current Noosa Council
Certified Agreement, a casual or maximum term employee working on a systematic and regular
basis for a period of 12 months may apply to convert their status to permanent full time or part time
depending on the average hours worked over the preceding 12 months. Conversion would not occur
if the appointment was for a specific project or relieving staff on leave for a specified period of time
where there is a defined end date.
Temporary positions provide flexibility for Council particularly in the delivery of significant projects
where specialised skills and experience is required.
Consultation
External Consultation - Community & Stakeholder
Nil.
Internal Consultation
Consultation has occurred with Councillors and the Executive Team as part of the budget process.
Departments/Sections Consulted:
X Chief Executive Officer X Community Services X Corporate Services
Executive Support X Director X Director
Community Development X Financial Services
Community Facilities Fleet
Libraries & Galleries ICT
Local Laws Procurement
Waste & Environmental Health Property
Revenue Services
X Executive Services X Environment & Sustainable Development X Infrastructure Services
X Director X Director X Director
Community Engagement Building & Plumbing Services Asset Management
Customer Service Development Assessment Buildings and Facilities
Governance Economic Development Civil Operations
X People and Culture Environmental Services Disaster Management
Strategic Land Use Planning Infrastructure Planning,
Design and Delivery
Page 48 of 67
Section 49
ATTACHMENT 1
Page 49 of 67
ATTACHMENT 1
Functions
TOTAL EFT — 384.11
a \ ~—_——_\
Chief Executive
Officer
(“Ser ) (eT
CEO’s Office
Environment and ‘a
inggstucre Executive Services Sustainable Community Services Corporate Services
125.30 EFT 31.31 EFT Development 128.40 EFT 44 EFT
. 52.1 EFT
¢ Infrastructure Planning, © People and Culture ‘ * Community Development Financial Services
Design and Delivery oe = * Community Facilities * Revenue Services
. Asset Management e Customer Service e Economic Development e Libraries and Gallenies e Information, —
* Buildings and Facilities © Community Engagement * Development ¢ Locallaws Communications and
* Civil Operations Assessment re o 2
« Environmental Services .
Note — Fixed term appointments approved by Council are not included within the EFT totals as shown on this structure.
Further details are available on the individual branch/team structures.
Page 49 of 67Section 50
Page 50 of 67
Management
(tonal aust) CHIEF EXECUTIVE
Intemal Audit
OFFICER
1 EFT
CEO's Office
Services Services Services Services
Development
Total EFT: 3
Page 50 of 67Section 51
Page 51 of 67
Infrastructure Services
DIRECTOR
INFRASTRUCTURE Director's Office
SERVICES 3EFT
1 EFT
Infrastructure Planning, Asset Management Buildings and Facilities Civil Operations
Design fodpelveny 9 EFT 6 EFT 91.7 EFT
Note — Fixed term appointments approved by Council are not included within the EFT totals as shown on this structure.
Further details are available on the individual branch/team structures. Total EFT: 125.3
Page 51 of 67Section 52
Page 52 of 67
Executive Services
DIRECTOR EXECUTIVE Administrative
SERVICES Support
LEFT 0.6 EFT
- Community
People and Culture Governance Customer Service
Note — Fixed term appointments approved by Council are not included within the EFT totals as shown on this structure.
Further details are available on the individual branch/team structures. Total EFT: 31.31
Page 52 of 67Section 53
Page 53 of 67
Environment and Sustainable Development
DIRECTOR
ENVIRONMENT AND Administrative
SUSTAINABLE Support
DEVELOPMENT TEFT
1 EFT
-) Strategic Land Use ) Development (_
Environmental Services Planni Economic Dev Assessment Building and Plumbing
16 EFT 1s CEP 26 EFT teS ERT 43.5 EFT
y : &
Note — Fixed term appointments approved by Council are not included within the EFT totals as shown on this structure.
Further details are available on the individual branch/team structures. Total EFT: 52.1
Page 53 of 67Section 54
Page 54 of 67
Community Services
DIRECTOR Administrative
COMMUNITY SERVICES Support
LEFT 1 EFT
Waste and Local Laws Community Facilities Community Libraries and Galleries
Environmental Health 127 EFT Management Development Management
19.85 EFT ” 3.4 EFT 62 EFT 2 EFT
- - The J and Noosa Community -
Noosa Aquatic Centre| | Noosa Leisure Centre Libraries Art Gallery
Note — Fixed term appointments approved by Council are not included within the EFT totals as shown on this structure.
Further details are available on the individual branch/team structures. Total EFT: 128.40
Page 54 of 67Section 55
Page 55 of 67
Corporate Services
DIRECTOR Administrative
CORPORATE SERVICES Support
Leet O6 EFT
Property Financial Services Revenue Services ICT Procurement Fleet
(rel. Seer Met) 9.4 EFT 6.5EFT 125 EFT 4EFT 4EFT
Note — Fixed term appointments approved by Council are not included within the EFT totals as shown on this structure.
Further details are available on the individual branch/team structures. Total EFT: 44
Page 55 of 67Section 56
Page 56 of 67
ATTACHMENT 2
New Permanent Positions
[Department [Branch [Position = [EFT |Comments
Community Services | Community Community Development New initiative — Full time position to support community
Development Officer development activities including the co-ordination of various
community initiatives and plans across the Shire.
Community Services | Waste and Environmental Health | 0.75 New initiative — Full time position to deliver key environmental
Environmental Health | Officer health functions (inspection and licencing). Upon the creation
Services of this position the .25 EFT casual provision allocated to the
branch will be abolished. The net impact on the EFT is
therefore .75.
Community Services | Waste and Waste Facilities Officer 0.25 Part time position. Previously this role was undertaken under
Environmental Health a labour hire arrangement with funding from the Materials
Services and Services waste budget.
Environment and Plumbing and Building | Administrative Support New initiative — Full time position to support compliance
Sustainable Services Officer officers and inspectors, ensure legislative obligations are met
Development in relation to registers and records management systems are
maintained.
Environment and Development Administrative Support New Initiative -— Full time position to support the
Sustainable Assessment Officer implementation of the Short Stay Accommodation (STA)
Development Local law.
Environment and Development Development Inspector Conversion of the temporary full time position of
Sustainable Assessment Development Inspector to permanent full time, to assist in
Development dealing with an increasing number of DA applications and
associated legislative requirements and timeframes.
Environment and Environmental Fire Management Officer New Initiative - Full time position to deliver Council's Fire
Sustainable Services Management programme.
Development
Page 56 of 67Section 57
Page 57 of 67
[Department | Branch | Position = EFT [Comments
Environment and Environmental Community bushland care Conversion of the temporary full time position of Community
Sustainable Services Officer Bushland Care Officer to permanent full time, to support the
Development Community Bushland Care programme.
Environment and Environmental Community Bushland Care Part time position to support the Community Bushland Care
Sustainable Services Officer programme. Previously this role was undertaken as a casual.
Development
Environment and Economic Project Officer Conversion of the temporary part time position of Project
Sustainable Development Officer to permanent part-time, to support the implementation
Development of actions in the Local Economic Plan and ED initiatives.
Executive Services | Governance Govemance Advisor New Initiative - To provide additional governance support to
the organisation.
Executive Services | Govemance Govemance Advisor New Initiative - To provide additional governance support to
the organisation and to implement organisational
improvement initiatives. The creation of this position will not
increase the EFT overall as the vacant position of Executive
Officer, CEO’s Office will be abolished in lieu.
Infrastructure Asset Management Asset Inspector Roads Conversion of the temporary position of Asset Inspector
Services Roads to permanent full time, to undertake road inspections
required in the reseal programme. The creation of this
position will not increase the EFT overall as the position of
Assistant Supervisor Civil Operations Branch has effectively
been transferred to the Asset Management Branch because
of its alignment to asset management.
Page 57 of 67Section 58
Page 58 of 67
ATTACHMENT 3
New Temporary Project Positions
[Department | Branch | Position = |Comments
Corporate Services ICT Systems Support To provide additional support in the development and implementation
Officer of the T1 system.
Corporate Services Procurement Procurement Officer To provide additional procurement support as a result of the
significantly increased capital programme.
Environment and Sustainable | Development DA Administrative To provide additional administrative support to the branch given
Development Assessment Support Officer workloads associated with the high number of DA applications.
Environment and Sustainable | Development Development Planner | To provide an additional resource given the high number of DA
Development Assessment applications and to assist the Branch to meet Council's legislative
requirements and timelines.
Environment and Sustainable | Development Development Inspector | To administer the new STA Local Law.
Development Assessment Short Stay
Accommodation (STA)
Environment and Sustainable | Environmental Bushland Regeneration | To undertake new conservation projects including in the coastal
Development Services Ganger dunes, maintaining and expanding current sites and providing support
to the Natural Areas Team. Note-Subject to grant approval.
Environment and Sustainable | Environmental Bushland Regeneration | To undertake new conservation projects including in the coastal
Development Services Worker dunes, maintaining and expanding current sites and providing support
to the Natural Areas Team. Note-Subject to grant approval.
Environment and Sustainable | Environmental Bushland Regeneration | To undertake new conservation projects including in the coastal
Development Services Worker dunes, maintaining and expanding current sites and providing support
to the Natural Areas Team. Note-Subject to grant approval.
Environment and Sustainable | Environmental Bushland Regeneration | To undertake new conservation projects including in the coastal
Development Services Worker dunes, maintaining and expanding current sites and providing support
to the Natural Areas Team. Note-Subject to grant approval.
Page 58 of 67Section 59
Page 59 of 67
[Department _—«(Branch——=«(Postion——=—=s[Gomments
Executive Services People and Culture | People and Culture To provide an additional People and Culture (P&C) Advisor services
Advisor to the organisation as a result of the need to provide a dedicated P&C
resource to the assist in implicating the recommendations of the Civil
Operations Review project.
Infrastructure Services Directors Office Administration Officer To provide additional administrative support in the delivery and
management of the capital programme.
Page 59 of 67Section 60
ATTACHMENT 4
Temporary Project Positions (with terms 12 months and greater, excluding leave backfill arrangements)
Dept Branch Position Title Position Current Status Comments
No
E&SD Strategic Land Use Principal Strategic 10537 Temporary Full Time (3 Purpose-to meet project demands associated with the new planning scheme.
Planning Planner years, 19/10/16 - Originally approved OM 17/12/15.
19/10/19), term extended Extension granted to 30/6/20 OM 15/12/19.
to 30/6/20, term extended Extension granted to 31/12/20 by CEO and Special Meeting 10/7/20.
to 31/12/20, term extended Extension granted to 30/6/21 OM 17/12/20.
to 30/6/21, extension Extension required to 30/6/22, further decision required on resourcing
required to 30/6/22. requirements pending resolution of planning scheme amendments.
Salary provision exists within the current capital budget for this position.
E&SD Strategic Land Use Project 10563 Temporary Full Time (2 Purpose-to develop the Noosa Council Coastal Hazard Adaption Strategy.
Planning Coordinator - years, 06/02/170 - Originally approved at OM 15/12/16.
Climate Change 05/02/19), term extended Term extended to 31/12/19 OM 17/12/18 given the revised agreed project
Adaptation to 31/12/19, term extended completion date for the Noosa Council Coastal Hazard Adaption Strategy.
to 31/12/20, term extended Extension granted to 30/6/20 OM 15/12/19 to undertake the completion of the
to 30/6/21, required broader shire wide adaption planning and a review of the structure of the
extension to 30/6/22. department.
Extension granted to 31/12/20 by CEO and Special Meeting 10/7/20.
Extension granted to 30/6/21 OM 17/12/21.
Extension required to 30/6/22, to be reviewed as part of the CHAP and associated
resourcing requirements.
Salary provision exists within the current operating budget for this position.
E&SD Strategic Land Use Place Program 10674 Temporary Full Time (12 Purpose-to co-ordinate a pilot place making programme.
Planning Coordinator mths) Originally endorsed by ET 16/1/19. Project funding provided in 20/21 budget
Special Meeting 10/7/20.
Recruitment to this position on hold to be reviewed in 22/23 budget.
E&SD Development Development 10577 Temporary Full Time (3 Purpose-to assist in processing planning applications and in meeting high
Assessment Planner years, 27/08/18 - workloads of the DA Branch.
26/08/21), extension Term extended in lieu of creating the temporary full time Planning Officer position
granted to 11/1/24. approved as a PMI in the 17/18 budget Special Meeting 6/7/18.
Extension granted by CEO to 24/11/23.
Extension granted to 11/1/24 OM 17/12/21.
Salary provision exists within the current operating budget for this position.
E&SD Development Development 10624 Temporary full time (3 yrs Purpose-to assist in processing planning applications and in meeting workloads of
Assessment Planner 3/6/19 - 3/6/22), extension the DA Branch.
required to 3/6/25. Approved Council OM 9/4/19 and also reported to Council Special Meeting
28/6/19.
Extension required to 3/6/25 to meet high DA workloads.
Salary provision exists within the current operating budget for this position.
Page 60 of 67
Section 61
Dept Branch Position Title Position Current Status Comments
No
E&SD Development Development 10623 Temporary Full Time 3 yrs Purpose-to assist in processing planning applications and in meeting workloads of
Assessment Engineer (18/3/19 - 18/3/22), DA Branch.
extension required to Approved Council OM 9/4/19 and reported to Council Special Meeting 28/6/2019.
8/3/24. Extension required to 8/3/24 to meet high DA workloads.
Salary provision exists within the current operating budget for this position.
E&SD Development Development 10547 Temporary Full Time (4 Purpose-to assist in processing planning applications and in meeting high
Assessment Inspector years ending 22/8/20), term workloads of the branch.
extended to 31/12/20, term Term extended by 2 years (to 22/8/20) PMI in 18/19 Budget, Special Meeting
extended to 31/12/20, 6/7/18.
extension granted to Further extension granted to 31/12/20 by CEO and Special Meeting 10/7/20.
30/6/21. Extension granted to 30/6/21 OM 17/12/21.
To be converted to Permanent Position
Salary provision exists within the current operating budget for this position.
E&SD Development DA Admin Support TBD Temporary Part time (.6 Purpose-to meet increased admin. workloads associated with an increase in DA
Assessment Officer EFT) for 3 year term applications and requirements.
Salary provision exists within the current operating budget for this position.
New Position
E&SD Development Development TBD Temporary Full Time 3 Purpose-to meet high workloads associated with an increase in DA applications
Assessment Planner years and DA approval requirements.
Salary provision exists within the current operating budget for this position.
New Position
E&SD Development STA Development TBD Temporary Full Time 3 Purpose-to support the implementation of the new STA Local Law.
Assessment Inspector years Salary provision exists within the current operating budget for this position.
New Position
E&SD Economic Project Officer 10597 Temporary Part Time (22 Purpose-to assist in the delivery of projects identified in the Local Economic Plan
Development hrs/week, 12 mths Feb and Implementation Plan.
2019 - 2020), term Approved Council OM 17/12/18.
extended to 30/6/20, term Term extended to 30/6/20 OM 15/12/19.
extended to 31/12/20, Further extension granted to 31/12/20 by CEO and Special Meeting 10/7/20.
extension granted to Further extension endorsed by ET.
30/6/21. Extension granted to 30/06/21 OM 17/12/21.
To be converted to Permanent Position.
The salary cost is met from the existing ED program budget.
E&SD Economic Digital Hub 10595 Temporary Full Time (2 Purpose-to facilitate the Peregian Hub's Implementation Plan.
Development Director years, 05/03/18 - Originally approved by Council at OM 16/11/17.
04/03/20), term extended A review of the role relative to the future direction of the HUB was undertaken in
to 12/3/23. August 19 and the term was extended to 12/3/23 OM 15/8/19.
Salary provision exists within the current operating budget for this position.
Page 61 of 67
Section 62
Dept Branch Position Title Position Current Status Comments
No
E&SD Economic Trainee - 10618 Temporary Full Time (1 Purpose-to support ED Branch and workforce planning requirements.
Development Administration year to 24/9/21) Commenced Sept 20.
Salary provision exists within the current operating budget for this position.
E&SD Environmental Community 10607 Temporary Full Time (3 Purpose-to assist in co-ordination the community programme.
Services Bushland Care years, 17/09/18 - Approved by Council as a PMI in 18/19 Budget, Council Special Meeting 06/07/18.
Officer 30/06/21). To be converted to Permanent Position.
Salary provision exists within the current operating budget for this position.
E&SD Environmental Principal 10637 Temporary Full Time (3 Purpose-to implement the programme to progress the Noosa River Plan.
Services Environment years). Approved Council Special Meeting 28/6/19.
Officer-River The salary cost is met from Environment Levy programmes budget.
Strategy &
Management
E&SD Environmental River Mgt Officer, 10638 Temporary Part Time (.5) Purpose-to implement the programme to progress the Noosa River Plan.
Services Noosa River Plan (3 years). Approved Council Special Meeting 28/6/19
To be removed, no longer required.
E&SD Environmental Bushland TBD Temporary Full Time Purpose-to undertake new conservation projects including in the coastal dunes,
Services Regeneration maintaining and expanding current sites and providing support to the Natural Areas
Ganger Team.
Note-Subject to grant approval.
New Position
E&SD Environmental Bushland TBD Temporary Full Time Purpose-to undertake new conservation projects including in the coastal dunes,
Services Regeneration maintaining and expanding current sites and providing support to the Natural Areas
Worker Team.
Note-Subject to grant approval.
New Position
E&SD Environmental Bushland TBD Temporary Full Time Purpose-to undertake new conservation projects including in the coastal dunes,
Services Regeneration maintaining and expanding current sites and providing support to the Natural Areas
Worker Team.
Note-Subject to grant approval.
New Position
E&SD Environmental Bushland TBD Temporary Full Time Purpose-to undertake new conservation projects including in the coastal dunes,
Services Regeneration maintaining and expanding current sites and providing support to the Natural Areas
Worker Team. Note-Subject to grant approval.
Note-Subject to grant approval.
New Position
Page 62 of 67
Section 63
Dept Branch Position Title Position Current Status Comments
No
IS Infrastructure Project Manager - 10596 Temporary Full Time (2 Purpose-to co-ordinate the development of the transport strategy and the
Planning, Design Transport years, 24/07/18 - implementation of initiatives.
and Delivery Innovation 23/07/20), term extended Approved Council OM 20/07/17. Filled under an internal secondment arrangement
(renamed to to 24/12/22. by Project Manager.
Project Manager - Term extended to 24/12/20 by CEO.
Special Projects) Further extension granted to 24/12/22 Special Meeting 10/7/20.
Salary provision exists within the Sustainable Tpt. Levy budget for this position.
IS Infrastructure Project Officer - 10641 Temporary Part Time (0.6 Purpose-to assist in advancing the behaviour change components of the Transport
Planning, Design Transport FTE) (3 years, 25/11/2019 Strategy.
and Delivery - 24/11/2022) Approved OM 19/8/19.
Salary provision exists within the Sustainable Tpt. Levy budget for this position.
IS Infrastructure Designer - Capital 10594 Temporary Full Time (3 Purpose-to ensure efficient and effective delivery and oversight of the capital works
Planning, Design Works years, 26/02/18 - programme. Approved Council OM 16/11/17.
and Delivery 25/02/21), Further extension endorsed by ET.
extended to 25/2/23. Further extension granted to 25/2/23 OM 17/12/20
Salary provision exists within the current capital budget for this position.
IS Infrastructure Project Support 10593 Temporary Full Time (3 Purpose-to ensure efficient and effective delivery and oversight of the capital works
Planning, Design Officer years, 17/04/18 - programme.
and Delivery 16/04/21). Approved Council OM 21/12/17.
End of Term
IS Infrastructure Project 10628 Temporary Full Time (3 Purpose-to ensure efficient and effective delivery and oversight of the capital works
Planning, Design Coordinator years, 28/1/20 - 17/1/23). programme
and Delivery Approved Council Special Meeting 28/6/19.
Salary provision exists within the current capital budget for this position.
IS Infrastructure Contracts and 10629 Temporary Full Time (3 Purpose-to ensure efficient and effective delivery and oversight of the capital works
Planning, Design Project years, 8/7/19 - 8/7/22). programme
and Delivery Superintendent Approved Council Special Meeting 28/6/19.
Salary provision exists within the current capital budget for this position.
IS Infrastructure Infrastructure 10649 Temporary Full Time (3 Purpose-to assist with planning, designing and delivering Council's ongoing Capital
Planning, Design Planning Officer years ending 10/8/23). Works programme, Transport and Placemaking Projects.
and Delivery Approved Council OM 1012/19.
Salary provision exists within the current capital budget for this position
IS Infrastructure Designer - Capital 10659 Temporary Full Time from Purpose-to assist with the design and delivery of the Tewantin Bypass Stage 1
Planning, Design Works 1/2/21-26/3/23. Project and Capital Works programme. Endorsed by ET 17/11/20.
and Delivery Approved by Council OM 17/12/20.
Salary provision exists within the current capital budget for this position.
Page 63 of 67
Section 64
Dept Branch Position Title Position Current Status Comments
No
IS Infrastructure Designer - Capital 10683 Temporary Full Time from Purpose-to assist with the design and delivery of the Tewantin Bypass Stage 1
Planning, Design Works 27/3/21-26/3/23. Project and Capital Works programme. Works programme. Endorsed by ET
and Delivery 17/11/20.
Approved by Council OM 17/12/20.
Salary provision exists within the current capital budget for this position.
IS Infrastructure Project Officer/ 10684 Temporary Full Time for 3 Purpose-To assist with the coordination and management of Infrastructure
Planning, Design Graduate Engineer years ending 9/5/23. projects. Works programme. Endorsed by ET 17/11/20.
and Delivery Projects Approved by Council OM 17/12/20.
Salary provision exists within the current capital budget for this position
IS Infrastructure Project 10685 Temporary Full Time for 3 Purpose-to assist with the coordination and management of Infrastructure projects
Planning, Design Officer/Graduate years. in the works programme. Endorsed by ET 17/11/20.
and Delivery Engineer Projects Approved by Council OM 17/12/20.
Salary provision exists within the current capital budget for this position
IS Infrastructure Infrastructure 10686 Temporary Full Time for 3 Purpose-to provide communications and consultation support for Infrastructure
Planning, Design Communications years ending 10/4/24 projects in the works programme. Endorsed by ET 17/11/20.
and Delivery and Consultation Approved by Council OM 17/12/20.
Officer Salary provision exists within the current capital budget for this position
IS Asset Asset Technical 10631 Temporary Full Time (3 Purpose-to ensure alignment of engineering and accounting data and sufficient
Management Officer, Asset Data years, 16/9/19-2/9/22). accurate information
Improvement Approved Council Special Meeting 28/6/19.
Project renamed to Salary provision exists within the current capital budget for this position
Co-ordinator Asset
Systems
IS Asset Asset Inspector 10661 Temporary Full time (1 yr Purpose-to assist with the delivery of the resealing programme.
Management Roads ending 30/6/21). Endorsed by ET 5/8/20
Approved by Council OM 17/12/20.
Salary provision exists within the current budget for this position
To be converted to Permanent Position
IS Buildings and Electrical 10640 Temporary full time (4 Purpose-to improve efficiency and effectiveness of branch operations and WFP
Facilities apprentice years 30/9/19-29/9/23). requirements.
Approved Council Special Meeting 28/6/19.
Salary provision exists within the current operating budget for this position
IS Director's Office Administration TBD Temporary Full Time 3 yrs Purpose-to support increased administrative workloads associated with the
Officer increased capital works programme.
Salary provision exists within the current capital budget for this position.
New Position
Page 64 of 67
Section 65
Dept Branch Position Title Position Current Status Comments
No
Corp S Director's Office Special Projects 10605 Temporary Full Time (3 Purpose-to facilitate the delivery of Council’s CiAnywhere Enterprise Budgeting
Advisor years, 1/10/18 - 30/09/21). system and to meet to meet project demands. Filled under an internal secondment
Term extended to 3/12/21, arrangement by Financial Accountant.
extension required to Originally approved by the CEO for an initial 18 month period.
3/12/24. Term extended by 3 years to 3/12/21 Council OM 20/12/18.
Extension required to 3/12/24.
Salary provision exists within the current capital budget for this position
Corp S ICT ICT Property and 10616 Temporary Full Time (2 Purpose-To provide support the implementation of the new Property and Rating
Rating Project years, 4/3/19-26/2/21). system.
Coordinator Approved Council OM 9/4/19.
End of Term
Corp S ICT Project Officer, 10617 Temporary Full Time (2 Purpose-To provide support the implementation of the new Property and Rating
renamed ICT yrs, 9/12/19-10/12/21), system.
System Analyst extension required to Approved Council OM 9/4/19.
10/12/24. Internal secondment arrangement Project Officer P&C Systems.
Extension required to 10/12/24.
Salary provision exists within the current capital budget for this position
Corp S ICT Trainee - ICT 10564 Temporary Full Time (1yr Purpose-To improve efficiency and effectiveness of branch operations and WFP
to 17/9/21). requirements.
Commenced Sept 20.
Salary provision exists within the current operating budget for this position.
Corp S ICT Systems Support 10675 Temporary Full Time (2 Purpose - Temporary role for a period of 2 years to assist the Noosability Team.
Officer (Noosability years - 8/12/20 to 8/12/22) Salary provision exists within the current budget for this position.
Project) New Position
Corp S Property Property Project 10625 Temporary Full Time (3 Purpose-To ensure the delivery of key priority projects, improve efficiency and fill
Officer, renamed years, 2/9/19-1/9/22). service gaps.
property Advisor- Approved Council Special Meeting 28/6/19.
Commercial Salary provision exists within the current operating budget for this position
Property
Corp S Financial Services Project Accounting 10632 Temporary Full Time (3 Purpose-to ensure alignment of engineering and accounting data and sufficient
Officer renamed to years). accurate information, asset data improvement project.
Finance Project Approved Council Special Meeting 28 June 2019.
Officer (Capital Salary provision exists within the current capital budget for this position.
Works & Asset
Data Systems)
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Section 66
Dept Branch Position Title Position Current Status Comments
No
Corp S Financial Services Management 10642 Temporary Full Time Purpose-to provide support to the branch given the absence of the Management
Accountant (16/9/19 - 16/9/20, further Accountant.
extension granted 17/9/20 - Extension granted to 31 December 2021 OM 17/12/20.
31/12/20), extension Extension required to 30/6/22.
granted to 31/12/21. Salary provision exists within the current operating budget for this position.
Extension required to
30/6/22.
Corp S Procurement Procurement & Temporary Full Time, 3 Purpose-to support short & medium term procurement needs associated with an
Contracts Officer years Level 6 increase in the capital programme.
Salary provision exists within the current capital budget and operating budget for
this position.
New Position
Com S Community Community 10658 Temporary Full Time (2 Purpose-to enable effective delivery of bushfire community recovery activities, the
Development Development years, 1/7/20-30/6/22). CD Branch Plan and social strategy initiatives. Temporary position identified as a
Officer (Recovery) PMI in the 20/21 budget process. Approved Special Meeting 10/7/20
Salary provision to be met by Bushfire Recovery Grant
Com S Waste and Environmental 10432 Temporary Full Time Purpose- To assist in Council's response to COVID-19 Pandemic and to provide
Environmental Health Officer (commenced 14/10/19, environmental health services.
Health extended to 31/12/2020), Approved by Council OM 17/12/20.
extension granted to Salary provision exists within the current operating budget for this position.
30/6/21. End of Term
Com S Noosa Community Trainee - 10682 Temporary Full Time (12 Purpose - to support Noosa Community Support
Support Administration mths) Part funding received under 20/21 First Start Program
ET approved 1 position at ET meeting of 24 June 2020 on the provision funding is
to be available from existing budget
Salary provision to be met by Noosa Community Support
End of Term
Exec S Governance Governance 10688 Temporary Full Time Purpose-to provide additional support to the Governance Branch and subject to the
Project Officer ( 6 - 12 months TBD ) outcomes of the service review of the branch.
Endorsed by ET 25/11/20.
Approved by Council OM 17/12/20 6-12 months term.
Salary provision exists within the current CEO's operating budget for this position.
Exec S Governance Governance 10689 Temporary Full Time Purpose-to assist in the implementation of corporate governance reporting
Systems Officer (approx 3 years, TBD ) systems.
Endorsed by ET 25/11/20.
Approved by Council OM 17/12/20.
Salary provision exists within the current ICT capital budget for this position.
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Section 67
Dept Branch Position Title Position Current Status Comments
No
Exec S People and Culture People and 10668 Temporary Full Time Purpose-To support the delivery of the program of work and increase service
Culture Advisor (12 months, 06/01/21 - coverage to the business areas.
06/01/22), Extension Endorsed by ET 14/10/2020.
required to 30/6/24. Approved by Council OM 17/12/20.
Extension required to 30/6/24
Salary - Provision exists within the current budget for this position, funded by
offsets against the vacancy available from the established permanent roles within
the Branch.
Exec S People and Culture People and TBD Temporary Full Time, 12 Purpose-to provide additional support to the P&C Branch following the allocation of
Culture Advisor months 1/7/21-30/6/22. a P&C Advisor to support the implementation of outcomes of the Civil Operations
Service Review. proposed term 1/7/21-30/6/22.
Salary - Provision exists with the salaries budget of the Civil Operations Branch to
meet this expense.
New Position
Page 67 of 67