Meeting papers

                                                         2025/26 Budget Statements                                                              RELEVANT MEASURES OF FINANCIAL SUSTAINABILITY
                                                                                                                                                                                            For the period ending 30 June
                                                                       Target             Original
Indicator (Tier 3)                                                                                                                                          Forecast
                                                                       Tier 3             Budget
Annual Result - Total Council                                                               2026            2027            2028      2029     2030           2031           2032          2033           2034           2035


   In accordance with sections 169(4), (5) and (6) of the Local Government Regulation 2012, Council is required to include a set of financial sustainability measures in its annual budget. These measures, which include set
   targets, are reported for the budget year and the following nine years, and are consistent with the Financial Management (Sustainability) Guideline issued by the Department of Local Government, Water and Volunteers.

   The Queensland Government defines a financially sustainable local government as one that is "able to maintain its financial capital and infrastructure capital over the long term" (Local Government Act 2009, section 104(2)).


Financial Capacity

  Council Controlled Revenue Ratio (%)                             No target set           76.9%           76.8%           77.7%      78.3%    78.7%         79.1%          79.3%          79.5%         79.6%          79.8%

    Council-controlled revenue is an indicator of a council’s financial flexibility, ability to influence its operating income, and
    capacity to respond to unexpected financial shocks.
                                                                                                                                                  Net Rates, Levies and Charges add Fees and charges
    A higher council-controlled revenue ratio indicates a stronger ability to generate operating revenue without relying on
    external sources. Councils with a high ratio generally have a healthy rate base and are better able to respond to
                                                                                                                                                                  Total Operating Revenue
    unexpected financial obligations such as natural disaster recovery.



  Population Growth Ratio                                          No target set            1.6%            0.6%            0.6%      0.6%     0.6%           0.6%           0.6%          0.6%           0.6%           0.6%

    Population growth is a key driver of a council’s operating income, service needs, and infrastructure requirements into the
    future. A growing council population indicates a greater capacity to generate its own source revenue through rates as well
    as statutory charges. Population growth also puts additional pressure on councils to invest in new community                                              Prior year estimated population
    infrastructure to support service needs.
                                                                                                                                                            Previous year estimated population


Operating Performance

  Operating Surplus Ratio (%)                                    Greater than 0%            0.1%            0.0%            0.0%      0.0%     0.1%           0.1%           0.0%          0.0%           0.1%           0.0%

    The operating surplus ratio is an indicator of the extent to which operating revenues generated cover operational
    expenses. Any operating surplus would be available for capital funding or other purposes.
                                                                                                                                                                       Operating Result
    An operating surplus ratio above 0% is an indication that council is managing its finances within its existing funding
    envelope and generating surplus funds for capital funding or other purposes.
                                                                                                                                                                  Total Operating Revenue




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