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2018-11-06 S&O Agenda - Attachment 1 to Item 5 - Draft Annual Report 2017-18
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Financial Statements 2018
Noosa Shire Council
Notes to the Financial Statements
for the year ended 30 June 2018
Note 3. Revenue Analysis
2018 2017
Notes $'000 $'000
Rates, levies, grants and other revenue are recognised as revenue on receipt of funds
or earlier upon unconditional entitlements to the funds.
(a). Rates, Levies and Charges
Where rates monies are received prior to the commencement of the rating/levying
period, the amount is recognised as revenue in the period in which they are received,
otherwise rates are recognised at the commencement of rating period.
General Rates 47,955 46,988
Separate Rates 5,672 5,301
Special Rates 1,543 1,560
Waste Utility Charges 11,525 11,293
Other Rates, Levies and Charges (1) 8
Total rates and utility charge revenue 66,694 65,150
Less: Discounts (1,888) (1,850)
Less: Pensioner remissions (795) (769)
TOTAL RATES, LEVIES AND CHARGES 64,011 62,531
(b). Fees and Charges
Fees and charges are recognised upon unconditional entitlement to the funds.
Generally this is upon lodgement of the relevant applications or documents, issuing
of the infringement notice or when the service is provided.
Building and Development Fees 2,741 2,524
Permits and Licences 831 745
Fines and Penalties 270 179
Registration Fees 334 293
Parking Penalties 692 587
User Fees and Charges 639 594
Other Statutory Fees 606 572
TOTAL FEES AND CHARGES 6,113 5,494
Page 10
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