2016-06-07 Services & Organisation Committee Agenda

SERVICES & ORGANISATION COMMITTEE MEETING AGENDA                                        7 JUNE 2016


POLICY STATEMENT
Revenue from the Levy will be expended on a range of emerging priorities and projects which
meet the aims of the Levy as decided by Council, with advice from relevant stakeholders.

The allocation of Levy revenue will be applied to the following categories:
1. Council Heritage Assets: the maintenance and preservation of Council-owned built heritage
   infrastructure, sites or collections.
2. Heritage Projects and Initiatives: to fund new and ongoing cultural heritage projects and
   acquisitions by Council or in partnership with the community.
3. Heritage Consultancy: to engage heritage architects, advisors or similar to provide advice to
   Council and property owners in relation to cultural heritage matters.
4. Heritage Sector Development: to undertake networking and professional development
   activities for the local heritage sector and to facilitate the Noosa Heritage Reference Group.


USE OF LEVY REVENUE
 The apportionment of Heritage Levy funds across the four categories outlined above will be
   subject to Council’s annual budget process and program priorities. The Heritage Levy
   Reference Group will provide a program of recommended priorities and projects as part of the
   budget development process for Council’s consideration.
 All revenue including any revenue raised through approved Levy business activities is to be
   accounted for separately from Council’s general revenue and shall not at any time be
   available for expenditure as general revenue.
 The Levy can be used for leveraging grants and partnership opportunities from the state and
   federal governments and other agencies, provided there is no impediment to achieving the
   agreed outcomes of Levy funding.
 Financial management of Levy revenue must be in accordance with relevant legislation and
   Council policies, including Council’s Revenue Policy.
 Heritage consultancy advice provided to property owners will be of an initial consultation only.
 Recurrent operational costs should not be funded from the Levy.
 Any major acquisitions under Category 2 will be subject to a separate business case and
   conditions outlined in the Heritage Levy Guidelines.
 Unspent levy funds from any specific year will be recognised as restricted cash within
   Council’s financial statements to be expended in future years.


HERITAGE LEVY GUIDELINES

Specific provisions for implementing the Heritage Levy Policy will be detailed in the Heritage Levy
Guidelines.


ROLES AND RESPONSIBILITIES

It is the responsibility of Council to determine the amount of the Levy each year as part of the
budget process and to determine the projects which will be funded from the Levy.

It is the responsibility of Council officers to ensure that the Heritage Levy program is:
 Administered transparently and accountably
 Aligned with Council’s objectives, goals and priorities.
 Communicated effectively to the community

                                                                                       Page 22 of 50