Original source · versioned page text
Annual Report 2014
Text sections have not been matched to the original PDF pages. Use the original document to check page numbers.
Report 2014 For the period 1 January 2014 to 30 June 2014
Preview the original
The page text is free to read. Previews and downloads of original files need an account.
Log in to previewLog in to download the original (Annual Report 2014(PDF, 1MB).pdf)
Searchable page text hides email addresses. Original files are unchanged and may show email addresses.
Full text of the other 90 sections
Section 2
© Noosa Council 2015 www.noosa.qld.gov.au General Enquiries: By telephone: (07) 5329 6500 By email: [email protected] Fax: (07) 5329 6501 Street Address: 9 Pelican Street, TEWANTIN Postal address: PO Box 141, TEWANTIN QLD 4565 Endorsed by Noosa Council 15 January 2015
Section 3
Table of Contents Mayor’s Message............................................................................................................................................... 1 Chief Executive Officer’s Message..................................................................................................................... 2 This Report and De-amalgamation .................................................................................................................... 2 Key Council Achievements ................................................................................................................................ 2 Governance ................................................................................................................................................... 2 Service Delivery ............................................................................................................................................. 3 Planning ......................................................................................................................................................... 3 Community Engagement ............................................................................................................................... 3 Organisation Establishment .......................................................................................................................... 4 Finance .......................................................................................................................................................... 4 Reportable Disclosures ...................................................................................................................................... 5 Information relating to Councillors ............................................................................................................... 5 Overseas travel ............................................................................................................................................ 10 Executive remuneration .............................................................................................................................. 10 Commitment to equal opportunity employment ....................................................................................... 10 Administrative action complaints ................................................................................................................ 11 Council registers .......................................................................................................................................... 11 Community grants 2013-2014 ..................................................................................................................... 12 Discretionary funds...................................................................................................................................... 12 Beneficial enterprises .................................................................................................................................. 12 Business activities ........................................................................................................................................ 12 Significant business activity ......................................................................................................................... 13 Competitive neutrality................................................................................................................................. 13 Commercial business units .......................................................................................................................... 13 Services, facilities and activities, for which special rates/charges levied.................................................... 14 Summary of concessions for rates and charges .......................................................................................... 14 Invitations to change tenders ...................................................................................................................... 16 Internal audit ............................................................................................................................................... 16 Community Financial Report – 2013/14.......................................................................................................... 17 Background .................................................................................................................................................. 17 Statement of comprehensive income ......................................................................................................... 18 Statement of Financial Position................................................................................................................... 20 Statement of Changes in Equity .................................................................................................................. 21 Statement of Cash Flows ............................................................................................................................. 22
Section 4
Financial Ratios ............................................................................................................................................ 22 Appendix 1: Financial Statements 2013/14 Appendix 2: Councillors’ Expenses Reimbursement Policy
Section 5
Our Council From left to right: Cr Joe Jurisevic, Cr Frank Pardon, Cr Bob Abbot (Deputy Mayor), Mayor Noel Playford, Cr Sandy Bolton, Cr Frank Wilkie, and Cr Tony Wellington.
Section 6
Mayor’s Message
Noosa's long struggle to manage its own affairs is now a proud
part of our history. So too will be this Noosa Council “annual”
report, the first since it was amalgamated with Caloundra and
Maroochy Councils in 2008. It covers the 6 month period from
reinstatement of Noosa Council on 1 January 2014 to 30 June
2014.
The report will be deliberately concise because it covers such a
short period, where the focus was on establishing a functioning
organisation as well as significantly improving service delivery
and establishing a sound financial base.
While all of the Council team are quietly proud of the progress that has been made, we are all too
aware that the first 6 months was just the start of a multi-year journey towards developing an
efficient organisation that delivers superior outcomes to our community.
My assessment of the position at the end of this reporting period is:
The Council was financially sustainable without a rate increase.
On the ground service delivery has been significantly improved since de-amalgamation,
with potential for future incremental gains.
The organisation delivered to expectations in a short time frame, but will need to embrace
continuous improvement to be at the leading edge of local government efficiency.
The success of Council in these early stages was achieved because of the inspiring efforts of a
small number of transfer team staff who worked incredible hours to ensure services to the
community were not interrupted on the rebirth of Noosa Council on New Year’s day, 2014. Both the
community and the Council owe them a great deal.
It is now the task of the whole Noosa Council team, staff and elected members, to build on that
huge effort in the years to come.
The enthusiasm generated by a battle won and a community back in charge of its own destiny
forged a bond between Councillors and an unprecedented level of co-operative working
relationships.
Further improvement throughout the organisation can help consign the poor culture that developed
during amalgamation to the dustbin of history. A new culture is a vital ingredient of an efficient
Noosa Council.
Finally, I want to acknowledge on behalf of the elected Council the efforts of our CEO and those
staff who frequently worked day and night, including weekends, during our first 6 months. They can
be particularly proud of the achievements in this report as well as others to come.
Noel Playford
Mayor
Noosa Council Report 2014 Page 1 of 24
Section 7
Chief Executive Officer’s Message Normally in an annual report, the CEO sets out the Council’s achievements over the previous 12 months towards achieving the goals that the Council has set in its 5 year Corporate Plan. In the context of establishing a new Council that simply does not apply, particularly given our Council did not adopt its first Corporate Plan until 26 June 2014. However, there is still a lot that our Council has achieved in its first 6 months of operations that can be reported on to the community. Although Council officially began on 1 January 2014, the foundations for the new Council were set well before that time. The Transfer Manager (Mr Peter Franks) and his small team of staff worked tirelessly in the lead up to the commencement date to ensure that Council could begin operations on 1 January 2014. I would like to recognise the great job that Peter and the Transfer Team did to put in place the building blocks so Council could commence providing services to the Noosa community from day one. We made great progress in setting up a new organisation, establishing a sound financial footing, and significantly improving service delivery to our community. Further details on the achievements from the first six months are set out in this annual report. This report also sets out a lot of information that is required to be reported as part of the Council’s statutory obligations. As a Council, we have started well but there is still a lot to do. Our community has high expectations of its Council and rightly so. The challenge for the future is to build on our first six months and aim to be the best we can be for our community. This will require our Council organisation to continually improve its performance across all of our services and activities. We should never accept the status quo and will need to keep challenging ourselves as to how we can deliver better services more efficiently to the Noosa community. Ultimately, our goal is to be a Council that our community can be proud of. The Council has established a strong base in its first six months to work towards that goal. Brett de Chastel Chief Executive Officer Noosa Council Report 2014 Page 2 of 24
Section 8
This Report and De-amalgamation
The Local Government Act 2009 (LG Act) and the Local Government Regulation 2012
(LG Regulation), requires local governments of Queensland to prepare an annual report for each
financial year, which reports Council specific information in a number of mandatory areas.
As previously identified, this is Noosa Council’s first report since it was re-established on
1 January 2014. Accordingly, the relevant reporting period for this report is from 1 January 2014 to
30 June 2014.
Key Council Achievements
In reporting to the community on Council’s achievements towards achieving its goals in the first
6 months of operations, it makes sense to identify a number of themes, namely:
Governance;
Service Delivery;
Planning;
Community Engagement;
Organisation Establishment; and
Finance.
These themes reflect the duality of purpose that the Council had in that period of both improving
the provision of services to the Noosa community, and establishing a new Council.
Governance
The Council established a decision making framework based on a Committee system. The
Council established the following Committees with Councillor membership as follows:
Planning and Organisation Committee:
Crs. Wilkie (Chairperson), Jurisevic, Playford and Wellington;
Infrastructure and Services Committee:
Crs. Bolton (Chairperson), Abbot, Pardon and Playford;
General Committee:
All Councillors are members of the General Committee (Chairperson is Cr Wellington).
These Committees made recommendations to Council which met each month to consider those
recommendations. Noosa Council has a deliberate practice of ensuring that its Council meetings
are open to the public and rarely closes its meetings.
Council also implemented a number of governance decisions which, while not particularly exciting,
were necessary to establish a functioning local government and in the community’s best interest.
These included:
Agreement to establish an Audit Committee (which commenced in the 2014/15 financial year);
Adoption of a Procurement Policy to guide Council’s purchasing practices; and
Establishment of a system of delegations to allow for quicker decision making.
Noosa Council Report 2014 Page 2 of 24
Section 9
Service Delivery
The focus in the first 6 months of operation was on ensuring that the Noosa community not only
received a seamless service delivery transition on 1 January 2014 but also to ensure that quality
services were delivered. The key initiative undertaken was the re-introduction of the Noosa
Maintenance Manual. This manual set out the standards of service that the community can expect
and effectively restored the levels of service that the community had been accustomed to prior to
amalgamation. More frequent street sweeping, better park maintenance, restoring the
streetscapes and better maintenance of high profile areas were all implemented in the first 6
months of Council operation.
Council also undertook some projects including:
Kerbside collection – the Council undertook a kerbside collection program. The free kerbside
collection program resulted in 1,501 tonnes of waste being collected from Noosa Shire
households;
Council website – an new website was published to provide the community with access to a
wide range of Council information;
Capital Works Program – Council had a limited Capital Works Program in its first 6 months. It
inherited relatively few capital works projects that were ready to be delivered but Council spent
a considerable amount of time developing a comprehensive Capital Works Program for the
2014/15 financial year; and
Noosa Planning Scheme review – the Council initiated a minor review of the Noosa Planning
Scheme to update the scheme prior to a full scheme review which will be undertaken in
approximately 2 years’ time.
Planning
While most of the focus of the Council in the first 6 months of operations has been on service
delivery and establishment of the new organisation, Council also found time to begin planning
ahead, looking at long term strategies that will help shape the future of Noosa. Some of these
included:
A review of the management arrangements for the Noosa Biosphere Reserve;
Commencement of a major review of our Waste Management Strategy;
Adoption of the Noosa Council Corporate Plan 2014 to 2019; and
Development of a disaster management planning framework and undertaking a number of
training exercises to ensure that Council is ready for any future natural disasters.
Community Engagement
One of the reasons why so many Noosa residents supported the re-establishment of the Noosa
Shire Council was the opportunity to engage with their local Council. Many residents took this to
heart and gave the Council a call to welcome us back, which resulted in an overload on our phone
system. We received an almost 300% increase in calls in those first few months as our community
rang to touch base on issues they wanted to talk about.
We also saw quite a lot of residents come along to Council meetings to observe open democratic
process. We held out first community based Council meeting in Pomona in May 2014. This was
an opportunity for Pomona residents to come and meet Councillors and senior staff and to have a
conversation about issues that were important to them. We will hold more of these community
based Council meetings in the future.
Noosa Council Report 2014 Page 3 of 24
Section 10
During this period, we also began to lay the foundations for a deeper level of community
engagement. We began to build the “Your Say Noosa” online portal which gives our community
another avenue to provide feedback on important projects. This portal went live after 30 June
2014. We also began to research how a “community jury” could operate in the Noosa context.
That concept is being developed further in 2014/15.
Organisation Establishment
After initially adopting an interim organisational structure in April 2014, the Council adopted its
permanent organisational structure on 26 June 2014. The structure is based on the following
Departments:
Community Services Department;
Corporate Services Department;
Executive Office; and
Planning and Infrastructure Department.
The appointment of a CEO, Directors and Managers was also completed in this period. As at 30
June 2014, Council’s adopted organisational structure included an equivalent full time staffing level
of 343. Workplace Health and Safety (WH&S) policies and practices have also been established
but there is a lot more work to be done in the WH&S area.
Finance
As a result of the de-amalgamation process, Council adopted two budgets within a 6 month period.
Council adopted an interim budget on 2 January 2014 which effectively continued the previous
Sunshine Coast Regional Council budget for the Noosa area to 30 June 2014. There was no
increase in rates or change to the rates structure in that budget.
The main focus for the Council in its first 6 months was the development of its long term financial
model and the preparation of the 2014/15 financial year budget. Both were completed and the
2014/15 budget was adopted on 26 June 2014. That budget will set the foundation for Council’s
long term financial future. Specifically, the 2014/15 budget contained the following:
Development of the budget from a zero base, to ensure that the full cost of delivering current
levels of services were understood and appropriately costed;
No increase in general rates;
Significant capital works program – which included the adoption of a $22.3 million program
which was greater than the capital works program for the Noosa area compared to the previous
year. The main focus is on the renewal of assets (particularly roads and bridges); and
Financial ratios – Achievement of all financial ratio benchmark targets set by the Queensland
Government for financially sustainable Councils and in particular, achievement of the asset
sustainability ratio which reflects the fact that Council is fully funding the restoration of its
existing asset base – a key indicator for a financially sustainable Council.
Noosa Council Report 2014 Page 4 of 24
Section 11
Reportable Disclosures
Information relating to Councillors
Remuneration
Councillor remuneration is set by the independent Local Government Remuneration and Discipline
Tribunal established under the LG Act. The Tribunal determines remuneration for Mayors, Deputy
Mayors and Councillors and releases a report in December each year which establishes single
remuneration levels for the following year. The remuneration for the Councils which de-
amalgamated and commenced operations on 1 January 2014, was not prescribed in the 2012
report of the Tribunal.
This issue was circumvented by s11 of the Local Government (De-amalgamation Implementation)
Regulation 2013, which required the Tribunal to determine the category and remuneration for the
de-amalgamating Councils by September 2013.
By way of Queensland Government Gazette, dated 30 August 2013, the Tribunal listed Noosa
Council as a Category 4 Council, and prescribed that the annual rate of remuneration for the Mayor
and Councillors for the period as follows:
Mayor - $112,462;
Deputy Mayor - $70,289; and
Councillors - $59,746.
In accordance with s244 (3) of the LG Regulation, the remuneration prescribed by the Tribunal
cannot include:
Any amount for expenses to be paid or facilities to be provided to a Councillor of a local
government under its expenses reimbursement policy; or
Any contribution a local government makes for a Councillor to a voluntary superannuation
scheme for Councillors established or taken part in by the local government under s226 of the
LG Act.
The LG Act does however allow a local government to take part in a superannuation scheme for its
Councillors and Council on 20 January 2014 authorised the payment of superannuation
contributions for Councillors of up to 12% of their annual salary on the condition that Councillors:
Contribute an amount of up to 6% from their salaries and Council contributes a proportionate
amount of up to 12% to a nominated superannuation fund;
Make contributions through an arrangement by way of a formal request to Council; and
Nominate the preferred superannuation fund, and where no nomination has occurred, the
superannuation payments be made to LG Super.
Noosa Council Report 2014 Page 5 of 24
Section 12
Figure 1 – Councillor remuneration
Councillor remuneration for period 1 January 2014 to 30 June 2014
Councillor Salary ($) Superannuation ($) Total ($)
(* see note)
Mayor Noel Playford 56,231 6,701 62,457
Cr Robert Abbot (Deputy) 35,145 3,767 38,670
Cr Joseph Jurisevic 29,873 3,202 32,870
Cr Frank Pardon 29,873 3,560 33,228
Cr Anthony Wellington 29,873 3,643 33,311
Cr Frank Wilkie 29,873 3,202 32,870
Cr Sandra Bolton 29,873 3,202 32,870
Notes:
1. The amounts of Councillors superannuation varied because of different ‘take up’ dates by individual
Councillors
2. Amounts rounded to the nearest whole dollar value.
Reportable Council resolutions for the period
Figure 2 – Reportable resolutions
Local Government Resolution adopted Ordinary meeting
Regulation 2012
Section 250(1) Endorse the Councillors’ Expenses Reimbursement 2 January 2014
Policy.
Request the Chief Executive Officer to make a copy
of the Policy available for public inspection at the
Tewantin Office and to publish the Policy on the
Noosa Council website.
Section 250(2) Adopt the amended ‘Councillors’ Expenses 26 June 2014
Reimbursement Policy’ put forward by The Planning
& Organisation Committee recommendation dated
17 June 2014, in which the Mayor elected not to
receive any financial reimbursement for private
vehicle use for Council business moving forward.
Section 206(2) None. -
Noosa Council Report 2014 Page 6 of 24
Section 13
Councillors’ expenses and resources provided
The Councillors’ Expenses Reimbursement Policy (the Policy) (refer to Appendix 2) ensures
Councillors are provided a reasonable level of resources and equipment in order to carry out their
duties in an effective and efficient manner.
The Policy is compliant with the following principles prescribed by the LG Act:
Transparent and effective processes and decision-making in the public interest; and
Good governance and legal behaviour of Councillors and local government employees.
The categories of expenses and eligibility for reimbursement as per the Policy include:
Mandatory professional development;
Discretionary Professional Development;
Travel as Required to Represent Council;
Private Vehicle Usage;
Meal Costs;
Hospitality;
Accommodation;
Administration Tools and Access to Council Office Amenities;
Safety Equipment;
Home Office and Telecommunication needs; and
Insurance Cover.
Summary of expenses/reimbursements paid to Councillors for the period
Under s186 of the LG Regulation the reimbursements that were made to Councillors for the period
were for mandatory and discretionary professional development, vehicle use, home office and
telecommunication, and accommodation expenses incurred whilst on Council business.
For the period:
All claimed expenses were processed and fell within the required limits prescribed by the Policy
(refer to Appendix 2).
No Councillors claimed expenses relating to categories of travel, meals or hospitality expenses.
It is noted that in accordance with the amendment to the Policy endorsed by Council on
26 June 2014, the Mayor elected not to receive any financial reimbursement for private vehicle use
for Council business moving forward.
Noosa Council Report 2014 Page 7 of 24
Section 14
A summary of expenses/reimbursements to Councillors for the period is outlined in the table below.
Figure 3 – Councillor expenses
Councillor Expenses
Councillor Mandatory Discretionary Use of private Home office & Accom TOTAL
Professional Professional vehicle (option tele- ($) ($)
Development Development 1) communication
($) ($) ($) ($)
Mayor Noel Playford - - 2,500 1,440 - 3,940
Cr Robert Abbot 1,000 2,500 1,440 - 4,940
Cr Joseph Jurisevic 318 1,025 2,500 1,440 531 5,814
Cr Frank Pardon - 2,500 1,440 - 3,940
Cr Anthony Wellington - 9 2,500 1,440 - 3,950
Cr Frank Wilkie - 2,500 1,440 - 3,940
Cr Sandra Bolton 318 9 2,500 1,440 - 4,267
Note: Amounts rounded to the nearest whole dollar.
The attendance of Councillors at Ordinary meetings, Special meetings and Committees for the
period is outlined in the table below.
Figure 4 – Meeting attendance
Council Meetings, Standing and Special Committees attendance for the period
Councillor Ordinary General Planning & Infrastructure & Special & Total
meetings Committee Organisation Services Budgetary
Committee Committee
Mayor Noel Playford 9 6 5 5 2 27
Cr Robert Abbot 9 6 N/A 4 2 21
Cr Sandy Bolton 9 6 N/A 5 2 22
Cr Joe Jurisevic 9 6 5 N/A 2 22
Cr Frank Pardon 9 6 N/A 5 2 22
Cr Anthony Wellington 9 6 5 N/A 2 22
Cr Frank Wilkie 9 6 5 N/A 2 22
Noosa Council Report 2014 Page 8 of 24
Section 15
Complaints about Councillors
Sections 176 to 182 (inclusive) of the LG Act prescribe the requirements for local governments for
dealing with complaints about the conduct and performance of Councillors so as to ensure that:
Appropriate standards of conduct and performance are maintained; and
A Councillor who engages in misconduct or inappropriate conduct is disciplined.
The Councillor Code of Conduct Policy endorsed by Council on 13 January 2014 establishes:
The responsibilities of Councillors under the LG Act;
The standards of behaviour and ethical obligations expected Councillors in Noosa Shire; and
A clear administrative method for handling and resolving complaints made about the conduct
and performance of Councillors in accordance with Division 6 of the LG Act.
The table below identifies that there were no reportable complaints, orders and recommendations
against Councillors for the period.
Figure 5 – Complaints against Councillors
Reportable information relating to complaints against Councillors: Number of
complaints:
(for the period)
(i) The number of orders and recommendations made under s180 (2) or (4) of the LG NIL
Act.
(ii) The number of orders made under s181 of the LG Act. NIL
(iii) The number of complaints made about the conduct or performance of a Councillor NIL
for which no further action was taken under s 176C(2) of the LG Act.
(iv) The number of complaints referred by the Council CEO to the department’s chief NIL
executive under s176C (3)(a)(i) of the LG Act.
(v) The number of complaints referred to the Mayor under s176C (3)(a)(ii) or (b)(i) of NIL
the LG Act.
(vi) The number of complaints referred to the department’s chief executive under s NIL
176C (4)(a) of the LG Act.
(vii) The number of complaints assessed by the Council CEO as being about corrupt NIL
conduct under the Crime and Corruption Act.
(viii) The number of complaints heard by a regional conduct review panel. NIL
(ix) The number of complaints heard by the tribunal. NIL
(x) The number of complaints to which s176C (6) of the LG Act applied. NIL
Noosa Council Report 2014 Page 9 of 24
Section 16
Overseas travel
No Councillor or Council employee in an official capacity made any overseas travel during the
period.
Executive remuneration
Under the LG Act, the annual report of a local government must state the total remuneration
packages that were payable during the reporting period to its senior management, and the number
of employees in senior management who are being paid each of the total remuneration packages.
The senior management of a local government consists of the chief executive officer and all senior
executive employees of the local government. A senior executive employee is an employee who
reports directly to the chief executive officer and whose position would ordinarily be considered to
be a senior position in the corporate structure.
The total of remuneration packages payable to senior management during the period was
$543,180.
The annual package bands for Council’s senior management team are outlined below.
Figure 6 – Executive remuneration
Package Band Number of senior
management employees
$100,000 - $200,000 4
$200,001 - $300,000 1
Commitment to equal opportunity employment
Council is an equal opportunity employer, which is committed to providing equal employment
opportunities for its current and prospective employees.
Council recognises the importance workforce diversity and promotes a working environment where
people are treated on their merits at every stage of their employment.
Council’s equal opportunity framework is aligned to Queensland’s Anti-Discrimination Act 1991 and
the following federal anti-discrimination laws:
Age Discrimination Act 2004;
Racial Discrimination Act 1975;
Disability Discrimination Act 1992; and
Sex Discrimination Act 1984.
At Council all staff are encouraged to embrace equity and diversity at all levels within the
organisation. Council will continue to strive to build a workforce and supporting organisational
culture that reflects the diversity of the greater community and is free of all forms of discrimination
and harassment.
Noosa Council Report 2014 Page 10 of 24
Section 17
Administrative action complaints
Council is committed to managing customer feedback and ensuring all complaints are dealt with in
a fair, prompt and confidential manner. Council aspires to provide a level of service that does not
attract complaints. However, Council acknowledges the public’s right to provide feedback on
services, including the right to lodge a complaint about a decision or other action Council has
taken, or failed to take, where considered appropriate to do so.
At the ordinary meeting held on 29 May 2014, Council adopted a new Administrative Action
Complaint Process rescinding the Complaints Management Process that was transferred to the
Noosa Council from the Sunshine Coast Council under the Local Government (De-amalgamation
Implementation) Regulation 2013.
The policy has been developed to ensure:
Complaints are handled in a structured, timely and professional manner which is fair,
considerate and respectful of privacy;
All staff members are aware of their responsibilities regarding the complaints; and
Complaints are used to identify problems and to continuously improve the Council’s services.
A copy of the Council’s Administrative Action Complaint Process Policy can be viewed on Council’s
website.
Figure 7 – Administrative action complaints
Complaint statistics 1 January 2014 to 30 June 2014
Number of Administrative Action Complaints Progress during the period
1 Escalated to internal review
During the period, Council received one administrative action complaint. This was not resolved at
the first tier of the complaints process and was referred to a second-tier internal review. Council will
be able to report on the outcome of this review in the 2014-15 annual reporting period.
Council registers
Council is required under the LG Regulation to develop and maintain certain registers. A number of
these registers are available for public inspection at the Tewantin Office or can be viewed on
Council’s website.
Below is a list of the registers kept by Council:
Asset Register;
Delegations Register;
General Cost Fees and Commercial Charges;
Engineering and Environment Fees and Charges;
Planning Fees and Charges;
Plumbing Fees and Charge;
Other Development Fees and Charges;
Local Laws Register;
Roads Register;
Instrument of Appointments;
Noosa Policy Register; and
Registers of Interests.
Noosa Council Report 2014 Page 11 of 24
Section 18
Community grants 2013-2014
The following table outlines the funds supplied by Council through community grants for the period.
Figure 8 – Community grants
Community Grants Funding Amounts
Regional Arts Development Fund $12,840
Fish Hatchery $10,000
Community Pools $11,500
TOTAL: $34,340
Discretionary funds
Section 109 of the LG Act, defines discretionary funds as funds in the local government’s
operating fund that are:
Budgeted for community purposes; and
Allocated by a Councillor at the Councillor’s discretion.
There were no Councillor discretionary funds established during the period.
Beneficial enterprises
Section 39(3) of the LG Act defines a beneficial enterprise as an enterprise that a local
government considers is directed to benefiting, and can reasonably be expected to benefit, the
whole or part of its local government area.
Section 39(4) of the LG Act provides that a local government is conducting a beneficial enterprise if
the local government is engaging in, or helping, the beneficial enterprise.
For the period, Noosa Biosphere Ltd was considered a beneficial enterprise conducted by Council.
Business activities
A business activity is defined in Schedule 4 of the LG Act as “the trading in goods and services
by the local government”.
Council conducted the following business activities during the period:
Waste Management; and
Operations of Holiday Parks including the Boreen Point Campground, Noosa North Shore
Beachfront Caravan Park and Noosa River Holiday Park.
Noosa Council Report 2014 Page 12 of 24
Section 19
Significant business activity
In accordance with threshold of expenditure and the methodology prescribed by ss. 19 and 20 of
the LG Regulation, Council’s Waste Management activity was considered a new significant
business activity for the period.
Council confirms that a public benefit assessment for Waste Management will be undertaken for
the 2015-2016 reporting period.
Competitive neutrality
By resolution at the ordinary meeting held on 6 March 2014, Council adopted to:
Apply the Competitive Neutrality Principle to its Waste Management business activity for the
remainder of the 2013/14 financial year in accordance with s44(1)(b) of the LG Act; and
Apply the Code of Competitive Conduct to the Holiday Parks business activity for the
remainder of the 2013/14 financial year in accordance with s47 of the LG Act.
Council’s action confirms that it is committed to ongoing compliance with National Competition
Policy principles and its legislative obligations in this area. It is committed to ensuring that its
business activities operate on a level playing field with private businesses in the community.
Council ensures that the pricing practices for each business activity complies with the principles of
full cost pricing such that total revenue, inclusive of identified and measured community service
obligations and net of any advantages and disadvantages of public ownership, should aim to cover
the following elements:
Operational and resource costs;
Administration and overhead costs;
Deprecation;
Tax and debt equivalents; and
Return on capital / return on cost.
During the period, there were no investigation notices provided to Council relating to competitive
neutrality complaints. Accordingly, The Queensland Competition Authority did not make any
reportable recommendations to Council in relation to a competitive neutrality complaint.
Commercial business units
Pursuant to s 27(2) of the LG Regulation, a commercial business unit is a business unit that
conducts business in accordance with the prescribed key principles of commercialisation.
Council did not nominate any business activities as commercial business units during the period.
Noosa Council Report 2014 Page 13 of 24
Section 20
Services, facilities and activities, for which special rates/charges
levied
Below is a list of Council levies and special charges for the period:
Tourism Levy;
Noosa Waters Lock and Weir Maintenance Levy;
Noosa Junction Levy;
Noosa Main Beach Precinct Streetscape Levy;
Rural Fire Charge;
Hastings Street Community Safety Program Charge; and
Lower Noosa North Shore Electricity Charge.
Summary of concessions for rates and charges
General rate concessions
In addition to those classes of land granted a general rate exemption under s93(3) of the LG Act
and s73 of the LG Regulation, Council was able to grant a general rates concession to land
identified in s20(1)(b) of the LG Regulation to the extent that Council was satisfied the land at the
relevant time was owned by an entity whose objects do not include making a profit, or an entity that
provides assistance or encouragement for arts or cultural development and is one of the following:
Boy Scout and Girl Guide Associations;
Surf Lifesaving and Coastguard organisation;
Community Sporting Organisation – Not for profit organisations without a commercial liquor
licence or a community club liquor licence;
Community Cultural or Arts Organisation – Not for profit organisations without a commercial
liquor licence or a community club liquor licence; or
Charitable Organisations, which are:
(a) Not for profit organisation; and
(b) Registered as a charity institution or a public benevolent institution; and
(c) Providing benefits directly to the community; and
(d) Endorsed by the Australian Tax Office - Charity Tax Concession.
The relevant concession for the period for eligible entities was 100% of the general rate.
Deferral of general rates
To assist eligible pensioners who have experienced large increases in the value of their property
as determined by the Department of Natural Resources and Mines, or have experienced financial
hardship, Council allows deferment of up to 50% of the general rate by way of application.
The deferred rates accumulate as a debt against the property until it is sold or until the death of the
ratepayer.
Noosa Council Report 2014 Page 14 of 24
Section 21
The deferment of general rates applies only to rates payable with respect to land included in
Differential General Rates Categories 1, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 28 & 30.
To be eligible to defer up to 50% of the general rate the applicant must:
Own and occupy the property; and
Have no overdue rates and charges on the said property; and
Be the holder of a Pension Concession Card issued by Centrelink or the Department of
Veteran Affairs; or
o A Repatriation Health (Gold) Card issued by the Department of Veteran Affairs; or
o A Commonwealth Seniors Health Card; or
o A Queensland Seniors Card issued by the Queensland State Government.
Automatic eligibility applies to those ratepayers currently receiving a Pension Concession on their
rate notice. Eligibility for those ratepayers with a Seniors Card will be assessed accordingly.
Interest charges on deferred rates
In accordance with s122(5) of the LG Regulation, Council is authorised to charge interest, or
request payment of an additional charge, to all deferred general rates for the relevant period.
For the period there were no rate payers who applied for a deferral of their general rates.
Available pensioner concessions for the period
Figure 10 – Pensioner concessions
Summary of pensioner concessions available during the period
Pension Rate Sole title to the property Joint title to the property
Maximum level of pension $230 p.a. maximum $180 p.a. maximum
$115 per half year $90 per half year
Not maximum level of $115 p.a. maximum $65 p.a. maximum
pension $57.50 per half year $32.50 per half year
Single owner on the maximum rate of pension
Where the pensioner was in receipt of the maximum level of pension and had sole title to the
property that is their principal place of residence for the period the concession was 25% of the
general rate up to a maximum amount of $230.00 per annum.
Joint owner on the maximum rate of pension
Where the pensioner was in receipt of the maximum level of pension and owned the property
jointly with one or more people for the period the concession was 25% of the general rate up to a
maximum amount of $180.00 per annum.
Noosa Council Report 2014 Page 15 of 24
Section 22
Single owner not on the maximum rate of pension Where the pensioner was not in receipt of the maximum level of pension and had sole title to the property that was their principal place of residence for the period the concession was 25% of the general rate up to a maximum amount of $115.00 per annum. Joint owner not on the maximum rate of pension Where the pensioner was not in receipt of the maximum level of pension and owned the property jointly with one or more people for the period the concession was 25% of the general rate up to a maximum amount of $65.00 per annum. Invitations to change tenders There were no reportable invitations made by Council to change tenders during the period. Internal audit Internal Audit provides Council with an independent, objective assurance and consulting activity designed to add value and improve the organisation’s operations. It helps Council accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. Section 105 of the LG Act provides that each Council must establish an internal audit function and that large councils must establish an audit committee. On 6 March 2014, Council established the Audit Committee and endorsed the Mayor and Cr Wellington as the Councillor Representatives on the Committee. Council also authorised the CEO to invite applications for two suitably qualified and experienced external members and to seek quotations for the provision of an internal audit service. It is noted that at the ordinary meeting on 31 July 2014 Council endorsed the appointment of two external members to the Audit Committee and subsequently on 28 August 2014, endorsed the Noosa Council Audit Committee Charter and the Risk Management Policy. The next annual report will contain a detailed report on the status and outcome of the above recommendations for the 2014-15 reporting period. Noosa Council Report 2014 Page 16 of 24
Section 23
Community Financial Report – 2013/14
Background
This is the first financial report of the Noosa Council following the de-amalgamation from the
Sunshine Coast Regional Council on 1 January 2014. This community financial report aims to
simplify the financial information required to be prepared by Council under legislation and
accounting standards, and provides a simpler overview of financial performance and sustainability
of our Council for the period 1 January 2014 to 30 June 2014.
Council’s financial statements are prepared based on accounting standards, and contain specific
information regarding Council’s financial performance for the relevant period. Financial statements
include a statement of comprehensive income (or profit and loss), a statement of financial position
(or balance sheet), a statement of cash flows as well as a statement of changes in equity.
Collectively, the statements provide a formal picture of the financial strength of an organisation
(refer to Appendix 1).
The Community Financial Report consists of five key reporting elements, each of which has a
specific purpose for the measurement and presentation of Council’s finances. The five key
reporting elements are shown below:
Statement of
Comprehensive
Income
Statement of
Statement of Financial
Ratios
Financial
Cash Flows
Position
Statement of
Changes in
Equity
Noosa Council Report 2014 Page 17 of 24
Section 24
Statement of comprehensive income
This statement (also known as the profit and loss) measures how Council performed financially in
relation to its operations during the financial year. In simple terms, it illustrates how the money
received from rates and other income sources is spent on the provision of services to the
community. Being the first period of operation for the new Council, there is no comparative data
available.
Figure 11 - 6-month revenue and expenditure
Council “Normal”
Operations
2013/14 2013/14
($’000) ($’000)
Revenue 1,016,937 42,372
Expenses 44,475 39,331
Net Result 972,462 3,041
The “Council” revenue position of $1,016.9 million includes $972 million net gain on de-
amalgamation, which is an accounting entry to recognise the net value of assets and liabilities
transferred from Sunshine Coast Regional Council. In the course of normal operations, and
excluding one off costs associated with the adoption of the permanent organisation structure,
Council achieved a modest operating surplus of $3 million.
Operating revenue – where the money came from
Throughout the 6 month period Council received a total of $42.4 million in operating revenues
(rates, fees, operating grants); $2.4 million in capital revenue (developer contributions, capital
grants); and $972 million recorded as revenue but which resulted from the transfer and revaluation
of assets and liabilities from Sunshine Coast Regional Council. The sources of Council’s operating
revenue are shown below.
Figure 12 – Operating revenue sources 2013/14
Revenue from
Grants & Other Unitywater
Revenue 2%
15%
Interest Revenue
6%
Fees & Charges
5%
Rates & Utility
Charges
72%
Noosa Council Report 2014 Page 18 of 24
Section 25
The above breakdown in operating revenue confirms that Council has significant control over the
majority of its income sources, and as a result is not overly reliant on other levels of government or
external agencies to maintain its financial independence. Key Council revenue sources include:
Rates and utility charges include general rates, charges for waste collection and disposal,
special rates such as the tourism and transport levy, and other separate and special rates.
Growth in rateable properties for the period was negligible.
Fees and charges include a range of regulatory fees and charges and revenue from
commercial operations such as the holiday parks and waste operations.
Interest revenue includes the return from the investment of surplus funds.
Revenue from Unitywater relates to the return on Shareholder Participation loans.
Operating expenditure – where the money goes
Council expended a total of $44.2 million in undertaking operating activities for the six month
period ($39.3 million excluding one-off items). The following graph shows a breakdown by
expenditure type for normal recurrent Council operations.
Figure 13 – Operating expenses by function 2013/14
Depreciation
20%
Employee
Finance & Other
Benefits
Costs
34%
3%
Materials &
Services
43%
Key performance statistics from the 6 month period include:
Employee benefits - includes staff wages, superannuation, fees paid to Councillors and other
employment costs. The total costs in the Statement of Comprehensive Income for the year
included $4.83 million in costs associated with the restructure of the organisation that will not
be recurrent.
Depreciation expenditure records the consumption of community infrastructure assets over
their respective useful lives, and provides an indication of the level of required expenditure on
rehabilitation and renewal of existing assets annually.
Noosa Council Report 2014 Page 19 of 24
Section 26
De-amalgamation Costs
The de-amalgamation of Noosa Council from the Sunshine Coast Regional Council took effect on
1 January 2014. The de-amalgamation process was managed during 2014 by the Noosa Council
Transfer Manager and his Transfer Team who prepared for commencement of Council operations
from 1 January 2014. Pursuant to the Local Government (De-Amalgamation Implementation)
Regulation 2013, a Transfer Committee was established to facilitate the de-amalgamation,
including the role of deciding costs associated with the de-amalgamation that were to be payable
by the Noosa Council.
The Transfer Committee finalised its role on 30 June 2014. At that time, it had approved de-
amalgamation costs totalling $2.57 million. Council used a line of credit provided by the
Queensland Treasury Corporation to fund the payment of the majority of those de-amalgamation
costs. As at 30 June 2014, the balance of that line of credit was $2.23 million. Council has
budgeted to fully pay off that line of credit by 31 December 2014.
Council spent a lot of time and effort in its first six months of operations establishing the new
organisation and systems. Costs associated with this “start-up” phase from 1 January 2014 have
been dealt with as normal operating costs of running a local government. The Council was able to
identify significant operational savings in this period as part of the establishment of the new
organisation and these ongoing savings enabled it to adopt its 2014/15 budget on 29 June 2014
with no general rate increase.
Statement of Financial Position
The Statement of financial position (or balance sheet) measures what Council owns (i.e. its
assets); and what we owe (i.e. liabilities) to determine the total community equity (net worth) at the
end of each financial year. Overall, Council’s net financial position improved during the reporting
period.
Figure 14 - Summary balance 6-month movement
Transferred Consolidated
Balances 2013/14
($’000) ($’000)
Assets 1,031,643 1,034,753
Liabilities 59,445 61,253
Community
972,198 973,500
Equity
Assets – what we own
Current Assets are represented by cash, investments, inventories and receivables (money owed to
Council). Council’s current assets as at 30 June 2014 were valued at $47.8 million.
Non-Current assets of $986.9 million, includes the value of Council’s investment in Unitywater, plus
property, plant and equipment totalling $875.7 million. The property, plant and equipment
represents community infrastructure and other operational assets owned and controlled by
Council. The main non-current asset categories and their respective written down values are
shown in the following figure.
Noosa Council Report 2014 Page 20 of 24
Section 27
Figure 15 – Non-Current Assets & Community Infrastructure ($,000)
Intangible Assets,
Other $2,269 Land &
Infrastructure, Improvements,
$54,357 $120,945
Stormwater & Work in Progress,
Drainage $1,523
Buildings,
Network, $59,360
$104,337
Plant &
Equipment,
$7,235
Road & Bridge
Network,
$525,691
Liabilities – what we owe
Money owed by Council is shown as both current and non-current liabilities in the statement of
financial position. Current liabilities are those amounts that are payable by Council within the next
twelve months, and non-current liabilities are payable beyond the twelve month horizon. The most
significant element is loans raised by Council to fund the investment in community infrastructure.
Council holds a total of $41.2 million in loans with the Queensland Treasury Corporation, with
highly competitive interest rates borrowed over a twelve year term. The legislative and policy
constraints imposed upon Council for borrowing activities are outlined in the borrowing policy
(available on Council’s web site).
Council inherited $40 million in loans transferred from Sunshine Coast Regional Council on de-
amalgamation, plus $2.3 million in new loans raised by Council during the six month period. The
forward budget projections show that inherited debt will be fully paid within 12 years, and there are
no significant new borrowings proposed at this stage, though Council has significant capacity to
raise new loans for future infrastructure development.
Additional details on Council’s debt position and its relationship to other elements of the financial
statements are contained in the financial ratio section of this report.
Statement of Changes in Equity
The statement of changes in equity illustrates how the net worth has changed as a result of
Council’s operations through the period. Council commenced operations in January, and the net
assets identified in the statement of financial position equate to the shire equity (retained earnings
and shire capital).
Noosa Council Report 2014 Page 21 of 24
Section 28
Statement of Cash Flows
The statement of cash flows shows where Council has generated cash, and where these funds
have been expended. The detailed schedule in the financial statements is summarised below
(columns above the line represent cash flowing into the organisation, and columns below the line
represent cash payments made).
Figure 16 – 6-month net cash flow sources ($’000)
$6,000
$5,000
$4,000
$3,000
$2,000
$1,000
$0
-$1,000
-$2,000
-$3,000
-$4,000
Operating Activities Investing Activities Financing Activities Net Movement in Cash
Operating activities depicts the net of income received from rates, interest, grants, etc. and
payments made to suppliers and employees (net increase).
Investing activities relate to the acquisition and sale/disposal of long-term assets, generally in
the form of roads, bridges, plant and equipment, etc. A negative outcome here represents a net
investment in community infrastructure during the reporting period.
Financing Activities shows the receipt and repayment of Council borrowings.
Net Movement in Cash represents the physical movement of cash, with any accounting
adjustments and accruals removed. The net movement in cash for the year of $1.56 million
represents the net increase in cash on hand, with all significant outlays fully funded within the
period.
Financial Ratios
Ratios are useful tools for getting a snap-shot of the financial status and trends of an organisation.
Ratios can also be useful in comparing Noosa Council to other Councils to gain an understanding
of relative financial strength. This analysis is undertaken annually by the Queensland Treasury
Corporation in assessing the financial sustainability of Council. Noosa Council will undergo a full
credit review by the Queensland Treasury Corporation early in 2015.
With the implementation of the LG Regulation, reporting against a number of sustainability ratios
was mandated, including target ranges for each measure. Details of these ratios are shown below,
including actual results for the reporting period, plus projections over the next 9 years.
Noosa Council Report 2014 Page 22 of 24
Section 29
Figure 17 – Financial ratios (actual and forecast)
Period Ended 30-Jun-14 30-Jun-15 30-Jun-16 30-Jun-17 30-Jun-18 30-Jun-19 30-Jun-20 30-Jun-21 30-Jun-22 30-Jun-23
Sustainability Ratios
Operating Surplus Ratio
Operating Position (6.5)% 0.1% 1.8% 2.7% 3.6% 4.5% 5.3% 6.1% 6.9% 7.8%
Local Govt Act upper indicator 10% 10% 10% 10% 10% 10% 10% 10% 10% 10%
Net Financial Liabilities Ratio
Net Financial Liabilities Ratio 32.4% 1.4% (1.0)% (4.4)% (10.1)% (15.7)% (22.1)% (29.6)% (36.9)% (45.0)%
Local Govt Act upper indicator 60% 60% 60% 60% 60% 60% 60% 60% 60% 60%
Asset Sustainability Ratio
Asset Sustainability Ratio 31.9% 100.0% 96.9% 102.9% 99.1% 104.2% 99.2% 99.2% 102.0% 102.7%
Local Govt Act minimum indicator 90% 90% 90% 90% 90% 90% 90% 90% 90% 90%
Notes: Colour Within Moderate Outside
scale range range
Operating Surplus Ratio
This ratio measures the operating surplus achieved for the period and represents the operating
surplus / (deficit) as a percentage of operating revenue. A surplus will be represented by a positive
result.
As indicated above, Council should be aiming to achieve a balanced operating position. The
Council operating ratio of -6.49% is skewed by the one off cost of organisational restructure, and if
this is excluded from analysis, the ratio would be a positive 4.8%. Many councils across
Queensland undertook organisational restructures in 2013/14 to reduce their ongoing cost base
and our Council did the same. The ratio provides a baseline for Council against which future
performance will be measured.
Net Financial Liabilities Ratio
This ratio represents Council’s net financial liabilities (total liabilities less current assets) expressed
as a percentage of total operating revenue. The target range is less than 60%. A negative
percentage indicates that current assets exceed total liabilities, and is considered a very strong
position.
The position of 32.43% as at 30 June 2014 represents a strong outcome for Council and indicates
an inherent capacity to service higher levels of debt, though additional debt funding has not been
included in forward projections.
Asset Sustainability Ratio
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 in existing infrastructure assets to hold them in optimal condition. The level of effort in
this area is driven by effective asset management plans, and for the first 6 months of operation the
focus has been on reviewing operations and establishing systems rather than on undertaking
extensive capital works expenditure. The capital works program inherited on 1 January 2014 from
the Sunshine Coast Regional Council for the Noosa area did not have sufficient projects focused
on the renewal of assets. This has been rectified by our Council when it developed its own capital
works program for 2014/15. Forward projections highlight Council’s commitment to ensuring
appropriate levels of investment in replacing community infrastructure.
Noosa Council Report 2014 Page 23 of 24
Section 30
Summary The financial period ended 30 June 2014 represents a solid financial result for Council, and provides a firm foundation for future operations. Ongoing innovation and a commitment to strong financial management will be necessary to ensure this position is maintained into the future. Noosa Council Report 2014 Page 24 of 24
Section 31
Appendix 1: Financial Statements 2013/14
Section 32
Section 33
Section 34
Section 35
Section 36
Section 37
Section 38
Section 39
Section 40
Section 41
Section 42
Section 43
Section 44
Section 45
Section 46
Section 47
Section 48
Section 49
Section 50
Section 51
Section 52
Section 53
Section 54
Section 55
Section 56
Section 57
Section 58
Section 59
Section 60
Section 61
Section 62
Section 63
Section 64
Section 65
Section 66
Section 67
Section 68
Section 69
Section 70
Section 71
Section 72
Section 73
Section 74
Section 75
Section 76
Section 77
Section 78
Section 79
Section 80
Section 81
Section 82
Section 83
Section 84
Appendix 2: Councillors’ Expenses Reimbursement Policy
Section 85
Council Policy
COUNCILLORS’ EXPENSES
REIMBURSEMENT POLICY
Corporate Plan Reference:
Endorsed by Council: 2 January 2014
Policy Author: Executive Manager
POLICY BACKGROUND
The purpose of this policy is to set the parameters to authorise payment of reasonable expenses
incurred, or to be incurred, by Councillors; and provide facilities to assist Councillors to discharge
their duties and responsibilities.
This policy will ensure accountability and transparency in the reimbursement of expenses incurred
by the Mayor and Councillors.
This policy applies to the Mayor and Councillors of Noosa Council.
This policy is compliant with the principles underpinning the Local Government Act 2009 (the Act),
that is:
Transparent and effective processes and decision-making in the public interest;
Good governance and legal behaviour of Councillors and local government employees.
This Policy applies to the Mayor and Councillors and is made pursuant to section 250 of the Local
Government Regulation 2012 and the Local Government Act 2009.
Noosa Council Page 1 of 7
Section 86
STRATEGIC POLICY – COUNCILLORS’ EXPENSES REIMBURSEMENT POLICY
Definitions
To assist in interpretation the following definitions shall apply:
Council Business shall mean official business conducted on behalf of Council, where a Councillor
is required to undertake certain tasks to satisfy legislative requirements or achieve council
objectives, for example official Council meetings, Councillor forums and workshops,
Committees/Boards as Council’s official representative, scheduled meetings relating to Council
appointments.
Council Business should result in a benefit being achieved either for the local government and/or
the local community, for example, this includes but is not limited to:
Preparing, attending and participating in Council meetings, Committee meetings, workshops,
strategic briefings, deputations and inspections;
Investigating issues/complaints regarding Council services raised by residents/ ratepayers/
visitors to the Council area;
Undertaking approved professional development opportunities;
Attending civic functions or events;
Attending public/community meetings, presentation dinners, annual general meetings where
invited as a Councillor;
Attending a community event (e.g. school fete, community group awards and presentations,
fundraisers) where a formal invitation has been received.
Participating in a community group event or being a representative on a Board not associated with
Council is not regarded as Council business.
Councillors shall mean the Mayor and Councillors unless otherwise stated.
Expense shall mean payments made by Council to reimburse Councillors for their reasonable
expenses incurred or to be incurred when discharging their duties as Councillors. These payments
are not regarded as remuneration. The expenses may be either reimbursed to Councillors or paid
direct by Council for something that is deemed a necessary cost or charge when on Council
business.
Facility shall mean the ‘tools of trade’ provided by Council, required to enable Councillors to
perform their duties with relative ease and at a standard appropriate to fulfil their professional role
for the community.
Reasonable shall mean the application of sound judgement and consideration of what is prudent,
responsible and acceptable to the community when determining levels of facilities and expenditure.
Noosa Council Page 2 of 7
Section 87
STRATEGIC POLICY – COUNCILLORS’ EXPENSES REIMBURSEMENT POLICY
COUNCIL POLICY
1 General Entitlement
Councillors are entitled to be reimbursed reasonable expenses incurred while undertaking Council
business and to be provided with facilities to assist them in undertaking their duties.
2 Professional Development
Council will reimburse or be responsible for the cost of reasonable expenses incurred for:
Mandatory professional development; and/or
Discretionary professional development deemed essential for the Councillor’s role.
Any professional development requiring overseas travel requires a formal Council resolution.
2.1 Mandatory Professional Development
Noosa Council will reimburse or cover expenses incurred for the following activities:
The Mayor’s attendance (or his Nominee Councillor) as the primary delegate at the LGAQ and
ALGA Annual Conferences and any other relevant conferences/seminars/workshops;
Workshops, courses, seminars and conferences that are important to the role of a Councillor.
Approval to attend is made by Council resolution following a report to Council seeking approval for
attendance, or by the Mayor.
2.2 Discretionary Professional Development
Each Councillor can attend, at their discretion, workshops, courses, seminars and conferences that
improve their skills relevant to the role of Councillor. This training is initially limited to $5,000 per
Councillor in each quadrennial term of office or $1,250 per year, but will be reviewed annually
when setting the budget.
There is no requirement for a Council resolution to approve these attendances. However, the
Councillor must submit details to the Chief Executive Officer prior to attending and provide all
relevant documentation within 14 days of attending the event to ensure reimbursement of
expenses.
3 Travel as Required to Represent Council
Council will reimburse travel expenses (e.g. flights, motor vehicle, accommodation, meals and
associated registration fees) deemed reasonable and necessary to achieve the business of
Council where:
A Councillor is an official representative of Council; and
The activity/event and travel has been endorsed by resolution of Council, or by the Mayor.
Approval for such travel is subject to the following conditions:
Wherever possible all travel by Councillors will be booked and paid for by Council in advance;
Council will generally cover accommodation up to a 4 star maximum standard;
Noosa Council Page 3 of 7
Section 88
STRATEGIC POLICY – COUNCILLORS’ EXPENSES REIMBURSEMENT POLICY
Overnight accommodation will be reimbursed when a Councillor is unexpectedly required to
stay outside the Sunshine Coast Region and it is unreasonable to expect the Councillor to
return home for the night;
Travel is to be undertaken by the most direct route;
Travel tickets are not transferrable;
Requests for travel should be made in sufficient time to take advantage of discounts and gain
access to the widest range of flights;
Economy class travel is the standard, unless otherwise approved;
Any fine issued whilst undertaking Council business is the responsibility of the Councillor
incurring the fine;
Travel insurance is provided for all Councillors on Council business;
4 Private Vehicle Usage
The use of a Councillor’s private vehicle for Council business (as defined) will be reimbursed by
Council. The Mayor will not receive any financial reimbursement for private vehicle use.
Councillors (excluding the Mayor) may elect one of two options regarding this reimbursement.
Option 1
Councillors accept an annual payment of $5,000 as reimbursement for the use of their private
vehicles on Council business.
Option 2
Councillors may make a monthly claim for reimbursement of use of their private vehicles on
Council business by submitting the appropriate form detailing the relevant travel based on log book
details.
The amount reimbursed will be based on the published Australian Tax Office business use of
motor vehicle cents per kilometre method, and kilometre rate applicable at the time of travel.
Councillors will be provided with an appropriate log book to assist in this process.
5 Meals
The reimbursement of meal costs of Councillors on Council business may be made using one of
the two methods below:
Method 1 - Council will reimburse the reasonable cost of meals where a Councillor:
Incurs the cost personally; and
Is not provided with a meal within the registration costs of the approved activity/event; and
Produces a valid tax invoice.
Method 2 - If a Councillor is unable to produce a tax invoice and seeks reimbursement for meals
while attending official Council business, he/she may claim up to a maximum of the meal
allowance amounts as stated within the current relevant Australian Taxation Office Taxation
Determination.
Expenses relating to the consumption of alcohol will not be reimbursed.
Noosa Council Page 4 of 7
Section 89
STRATEGIC POLICY – COUNCILLORS’ EXPENSES REIMBURSEMENT POLICY
6 Hospitality
Councillors may have occasion to incur hospitality expenses while conducting Council business,
apart from civic receptions organised by Council. The Mayor may particularly require additional
reimbursement when entertaining dignitaries outside of official events.
To allow for this expense, the following amounts can be claimed:
Councillors up to $500 per annum
Mayor up to $5,000 per annum
To claim, the Mayor or Councillor must provide a written statement of whom they entertained and
an indication of the costs. Receipts should be provided.
7 Accommodation
Councillors may need to stay away from home overnight while attending to Council business.
When attending conferences, Councillors should take advantage of the package provided by
conference organisers (if offered and applicable) and therefore stay in the recommended
accommodation unless prior approval has been granted by the Chief Executive Officer.
All accommodation associated with Council business will be booked and paid for by Council.
Suitable accommodation will be sought within a reasonable distance to the venue in which the
Councillor is to attend.
8 Administration Tools and Access to Council Office Amenities
Councillors will be provided with the following:
Access to suitable hot desks at the Tewantin Office and Council meeting rooms for usage as
required;
Administrative support at the Tewantin Office;
Use of Council landline telephone and internet access at the Tewantin Office;
Access to a printer, photocopier, paper shredder at the Tewantin Office;
Access to a Fax and/or scanner at the Tewantin Office;
Any other administrative necessities, which Council resolves, are necessary to meet the
business of Council.
Councillors are expected to comply with the same conditions of use, guidelines and processes for
business and communication tools that apply to employees.
9 Safety Equipment
Council will provide to Councillor necessary safety equipment for use on official business as and
when required.
Noosa Council Page 5 of 7
Section 90
STRATEGIC POLICY – COUNCILLORS’ EXPENSES REIMBURSEMENT POLICY
10 Vehicles
10.1 Use of Council provided vehicles on Council business
Councillors will have access to a suitable Council vehicle for Council business if required. A
Councillor wishing to use a Council vehicle for Council business must submit a request to the Chief
Executive Officer at least two (2) days prior to use, except in exceptional circumstances as
determined between the Councillor and Mayor or Chief Executive Officer. Access is subject to
availability.
This is for situations where a Councillor’s own vehicle isn’t immediately available and they have to
travel on Council business over long distances.
10.2 Private use of Council Vehicles
The use of Council vehicles for private use is only available in emergency situations and the cost of
such usage shall be at the applicable ATO rate for the vehicle size.
10.3 Fuel Costs
All fuel used in a Council owned vehicle on official Council business will be provided or paid for by
Council.
11 Home Office and Telecommunication needs – Consumables, Mobile Phones and
Tablets
To enable Councillors to communicate effectively, Councillors will receive an allowance of $240
per month to purchase communications devices and plans as well as printer consumables for their
residences.
12 Insurance Cover
Councillors will be covered under relevant Council insurance policies while on Council business.
Specifically, insurance cover will be provided for public liability, professional indemnity, Councillors
liability and personal accident, and overseas travel.
Council will pay the excess for injury claims made by a Councillor resulting from the conduct of
official Council business and on any claim made under insurance cover.
Council will cover costs incurred through injury, investigation, hearings or legal proceedings into
the conduct of a Councillor, or arising out of, or in connection with the Councillors performance of
his/her civic functions. When it has been found that the Councillor breached the provisions of the
Local Government Act 2009, the Councillor will reimburse Council with all associated costs
incurred by Council.
13 Limit
Council may by resolution reduce or limit benefits receivable under this policy.
Noosa Council Page 6 of 7
Section 91
STRATEGIC POLICY – COUNCILLORS’ EXPENSES REIMBURSEMENT POLICY REVIEW OF POLICY This policy will be reviewed when any of the following occur: 1. The related documents are amended or replaced. 2. Other circumstances as determined from time to time by a resolution of Council Notwithstanding the above, this policy is to be reviewed within six months of each quadrennial election. RELEVANT LEGISLATION Local Government Regulation 2012 Local Government Act 2009 Version control: Version Reason/ Trigger Change (Y/N) Endorsed/ Reviewed by Date 2.0 Amendments and new template Y Council 26/06/2014 1.0 Create new N Council 02/01/2014 Noosa Council Page 7 of 7