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Annual Report 2014-15
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Annual Report 2014-15 For the period 1 July 2014 to 30 June 2015 Noosa Council Annual Report 2014/15 Page 1 of 29
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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 19 November 2015 Version 1.1 amending error identified in September 2017
Section 3
Table of Contents
Our Council ................................................................................................................................... 2
Mayor’s Message .......................................................................................................................... 3
Chief Executive Officer’s Message .............................................................................................. 4
The Year in Review ....................................................................................................................... 5
Reportable Disclosures .............................................................................................................. 10
Information relating to Councillors ............................................................................................. 10
Remuneration ........................................................................................................................ 10
Reportable Council resolutions for the period ........................................................................ 11
Councillors’ expenses and resources provided ...................................................................... 12
Summary of expenses/reimbursements paid to Councillors for the period ............................. 12
Complaints about Councillors ................................................................................................ 14
Overseas travel ......................................................................................................................... 15
Executive remuneration ............................................................................................................. 15
Commitment to equal opportunity employment.......................................................................... 15
Administrative action complaints ............................................................................................... 16
Council registers ....................................................................................................................... 17
Community grants 2014-2015 ................................................................................................... 17
Discretionary funds.................................................................................................................... 21
Beneficial enterprises ................................................................................................................ 21
Business activities ..................................................................................................................... 22
Significant business activity ....................................................................................................... 22
Competitive neutrality ................................................................................................................ 22
Commercial business units........................................................................................................ 24
Services, facilities and activities, for which special rates/charges levied .................................... 24
Summary of concessions for rates and charges ........................................................................ 25
General rate concessions ...................................................................................................... 25
Deferral of general rates ........................................................................................................ 25
Interest charges on deferred rates ......................................................................................... 26
Available pensioner concessions for the period ..................................................................... 26
Invitations to change tenders..................................................................................................... 27
Audit Committee........................................................................................................................ 27
Internal Audit ............................................................................................................................. 27
Community Financial Report – 2014/15 ..................................................................................... 28
Financial Statements 2014-15 .................................................................................................... 37
Noosa Council Annual Report 2014/15 Page 1
Section 4
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. Noosa Council Annual Report 2014/15 Page 2
Section 5
Mayor’s Message During the first 6 months of 2014 following de-amalgamation from the Sunshine Coast Regional Council, the new Noosa Council agreed on a simple Corporate Plan that contained a number of key priorities for the 2014/15 reporting period. Considerable progress has been made in the following key areas: A financially sustainable Council In April this year, Queensland Treasury Corporation’s financial assessment placed Noosa Council amongst the best in the State, despite there being no increase in the general rate. Further, the Queensland Audit Office annual report to Parliament reveals that actual one-off de-amalgamation costs were $4,356,576, much lower than the widely reported estimate of $11,020,000. Community engagement and communication Significantly more resources have been provided for community engagement compared to the previous Noosa Council. As well as introducing a community jury for the first time in Queensland, ongoing development of the Council website and social media will extend the ability for two way communication. Also, Council and Committee meetings are open to public scrutiny, unlike before de-amalgamation, which reinforces Council’s approach of having “no secrets”. Focus on community assets Noosa Council has responsibility for maintaining almost one billion dollars’ worth of community assets – bridges, roads, drainage, buildings, park land, sporting facilities and the like. Work has been continuing on assessment of all assets as the first step in developing comprehensive asset management plans which Noosa Council had at the time of amalgamation in 2008. Our budget has allocated sufficient funding for asset renewal equal to the estimated total of the annual depreciation of assets, so they remain fit for purpose. Diversification of our economy A number of initiatives totalling millions of dollars were included in the 2014/15 budget, ranging from significant funding for tourism promotion to small but important initiatives such as helping with the development of an entrepreneurs’ network. Council also started work with community input to modernise and update the Noosa economic plan that was first developed in 2002. Most people appreciate the challenge of establishing a new Council at the same time as continuing to deliver and improve the services that are provided by a local government. The majority of the establishment phase was completed in the first 18 months, but significant ongoing work in areas like asset management will take much longer. The Noosa community has been served very well since de-amalgamation by many in the Council organisation who have gone above and beyond to get the job done. Far less would have been achieved without their dedication. Noel Playford Mayor Noosa Council Annual Report 2014/15 Page 3
Section 6
Chief Executive Officer’s Message
Noosa Council finished the 2014/15 financial year in a sound financial
position. This was the official assessment by the Queensland Treasury
Corporation who determined our Council’s financial position as “sound with a
positive outlook”. This is a remarkable achievement given that 2014/15 is our
first full financial year following de-amalgamation. “Sound” is a 5 on a 7 point
scale and that result is better than most long established Councils in
Queensland.
This assessment is a testament to the hard work by the Mayor, Councillors and staff in setting the
foundation blocks for the future success of our Council. Starting a new Council is not easy but by
applying some key principles, our Council has managed to meet the expectations of our
community by delivering quality services while keeping rates down. One of the keys to this success
was the use of zero based budgeting. This is a budgeting technique used by some in the private
sector to make sure that every single cost is justified. This budgeting approach takes more work
but it gets better results. This enabled our Council to adopt its 2014/15 budget with a 0% general
rate rise while maintaining its services to the community. The same budgeting process was used
during the year to develop the 2015/16 budget.
During 2014/15, we also finished establishing the building blocks necessary to create a functioning
local government. These building blocks included a new set of local laws, establishing governance
arrangements and adopting relevant policies. All of this occurred while we continued to provide
day to day services to our community. Feedback from our community is that our parks look the
best they have in some years and we have been focusing on gathering information about our
community assets (like roads, stormwater and community facilities) to ensure that we have the
right plans in place to manage these community assets for future generations. Our focus will also
be on improving the delivery of our capital works program in future years.
We also found time to develop some innovative ideas. We launched Queensland’s first
Community Jury and published the Noosa Design Principles. We have also entered into a
memorandum of agreement with Translink to trial some electric buses in Noosa. These innovative
projects will continue in the 2015/16 financial year.
None of this could have been achieved without the efforts of our staff. Those efforts have been
widely recognised as some of our Council staff have received State Awards including Local
Government Finance Professional of the Year, Government Procurement Professional Award and
Local Government Managers Australia’s (Qld) Above and Beyond Award.
After establishing the Council, the challenge for us is to keep the momentum going. We have got
off to a good start but need to make sure that we continue to strive to provide excellent service to
our Noosa community. If we keep striving to achieve this service excellence, we will be a Council
that our community can be proud of.
I would like to thank the Mayor, Councillors and all of our staff for their efforts throughout the year.
Brett de Chastel
CEO
Noosa Council Annual Report 2014/15 Page 4
Section 7
The Year in Review
This section of the annual report looks at Council’s progress in achieving its Corporate Plan.
Noosa Council adopted its first Corporate Plan on 26 June 2014. That Corporate Plan was
obviously the first Corporate Plan for the Council following de-amalgamation and was designed to
give focus to the first few years of our operations.
With so many competing issues that the new Council faced at the time, it made sense for the
Council to set out its priorities. It identified 7 key priorities in the Corporate Plan. Those 7 key
priorities and the progress towards achieving each of those priorities, is set out below.
Council’s Operational Plan 2014/15 detailed the major priorities and initiatives that Council
undertook for the period to work towards the implementation of the Corporate Plan. Throughout the
year, the CEO provided the Council with quarterly reports looking at progress with the Operational
Plan and details of Key Performance Indicators.
Corporate Plan Priority 1 - A financially sustainable Council
We will make sure that our Council is financially sustainable in both the short and long term. This
will entail a focus on strong budget control and good long term planning.
Key achievements include:
Developing the 2014/15 budget based on a zero based budget methodology which examined every cost
on its merits. The use of the zero based budget methodology allowed Council to apply a 0% general
rate increase in 2014/15.
The 2014/15 financial statements showed that we exceeded our budget projections. Revenue above
budget and expenditure was below budget resulting in a positive financial result for Council. Details of
the financial year result can be found in the audited financial statements which form part of this annual
report.
Council adopted a Financial Sustainability Policy on 29 June 2015. This sets the scene for Council to
continue to apply good financial discipline and long term financial strategies to ensure that our early
success in meeting prescribed financial ratios is maintained in the longer term.
Council received a credit assessment from the Queensland Treasury Corporation (QTC) in April 2015
which assessed Noosa Council as “sound” with a positive outlook. “Sound” is a 5 on a 7 point scale. At
the time of assessment of the de-amalgamation proposal in 2012, QTC had assessed a new Noosa
Council as having a “moderate” outlook (4 on a 7 point scale). This 2015 QTC assessment was a
significant achievement. QTC identified a number of key reasons why Noosa Council achieved a sound
assessment including:
o Forecast of surpluses in all future years;
o Council on track to achieve its 2014/15 budget;
o Low level of borrowings with adequate debt servicing capacity;
o High levels of forecast liquidity;
o High level of Council controlled revenue and fiscal flexibility;
o Capacity to increase net rates and charges;
o Council forecasts adequate investment in its asset base; and
o Zero based budgeting process.
QTC also noted that Asset Management Plans had not been adopted by Noosa Council and that this
was an issue that needed to be managed.
Adoption of a range of financial policies to improve financial management practices including an
Investment of Council Funds Policy and a Restricted Cash Policy.
Noosa Council Annual Report 2014/15 Page 5
Section 8
Corporate Plan Priority 2 – Great Customer Service
It goes without saying that our community expects and deserves great customer service. We aim
to increase the number of online services available to our community. We also aim to respond to
our customers as quickly as possible and to provide personal friendly service.
Key achievements include:
A significant improvement in the management of our front line phone interface with our customers. At
the beginning of 2014/15, too many customers were waiting too long on hold to have their phone calls
answered. The introduction of “call back” facilities, better training for frontline customer service staff, the
introduction of better information on answering queries, dedicated staff and good management of the
customer service branch has seen a significant improvement in 2014/15. In July 2014, average wait
times were above 75 seconds but by June 2015, they were below 45 seconds.
Council continued to receive outstanding feedback from the community about customer service and
services provided to the community generally. The two areas that received the most positive feedback
were Parks and Gardens, and frontline Customer Service.
“I just wanted to give thanks to the staff who answer the phones at the Council. I've only called a couple
of times with queries, but both times the women answering were direct and helpful. Large companies
could learn a lot from them.”
A Customer called as he wanted Council to know – “how “nice” it is to be connected to a human being
and not an automated message service and for his enquiry to be dealt with within the call time.”
A Customer was impressed with Council’s “quick response to a blocked drain. Request was
acknowledged at 6.29am and staff were knocking on the customer’s door at 8am.”
Corporate Plan Priority 3 – Community engagement and communication
We know that our community wants to be kept informed and we need to provide as much
information as possible via local media and to develop a better online presence. We will involve
the community in decision making on key issues affecting the future of Noosa.
Key achievements include:
Council commenced a Queensland first for local government with a trial of a Community Jury. The first
Jury has finished its deliberations and provided its report to Council on the topic – “What is the best
option for minimising organic waste sent to landfill?” The second Community Jury will have a focus on
river management.
Council has undertaken a number of meetings across our region to engage with our community. Formal
Council meetings have been held at Peregian Beach and Cooran during 2014/15. Councillors and the
CEO have also held community information night meetings at Kin Kin, Pomona, Tewantin and Sunshine
Beach.
A survey of our community was undertaken to assess how they obtain access to information about
Council. This survey was responded to by over 1,700 people and provided Council with valuable
feedback on how our community wants to be engaged.
An e-newsletter format was developed and published. There is more to do with this publication and
there is an opportunity to improve this in 2016. The Libraries and Galleries have continued their
excellent e-news publication which has a wide reach.
Council’s website is still a work in progress. A decision was made in 2014 not to establish a completely
new website but to re-focus the existing website. While some work has been done in that regard and the
website is mobile enabled, the structure and presentation of information is still not yet particularly user
friendly. This will be a focus in 2015/16.
Council’s social media presence significantly improved in the 2014/15 year. Council’s Facebook
followers have increased to nearly 2,500 and this medium has been particularly useful during our minor
flooding events. The Noosa Library Service and The J also have developed strong social media
presences which assist in the promotion of their services.
The Your Say Noosa portal on our website became fully operational. This portal provides an avenue to
undertake community consultation on a range of issues.
Noosa Council Annual Report 2014/15 Page 6
Section 9
Corporate Plan Priority 4 – Focus on community assets
The Council’s focus will be on maintaining and renewing existing assets rather than building new
assets. In the short term, there will be a strong focus on undertaking condition assessments and
developing long term asset management plans.
Key achievements include:
The rollout of the 2014/15 Capital Works Program took longer to establish than planned. There were
initial delays in finalising detailed designs after the capital program was adopted as part of the 2014/15
budget. This was probably not unexpected given that we were only 6 months old at the time with no
historic designs / plans available but it did take some time to gather traction in the delivery of the 2014/15
Capital Works Program.
By year end, when taking into account completed capital works and committals, the Capital Works
Program was 68% complete or, if three major projects carried over into 2015/16 are excluded as they
are carried forward into 2015/16, then the completion rate was 82%.
Some of the significant Capital Works projects achieved in 2014/15 included:
o reseal of Walter Hay Drive;
o work on the Daintree Estate, Tewantin flood mitigation project (substantially underway);
o bus stop design and stage 1 rollout;
o other road reseals including Gibson Road, Noosaville and David Low Way, Sunrise Beach; and
o Cooran sports field lights.
Council has developed a plant and fleet program to enable it to better plan and manage its future
requirements. This plan includes a three year injection of funding to bring Council’s fleet and plant up to
standard following the transfer of older items of plant following the de-amalgamation. Innovation was
also evident in November 2015 when Council was able to secure a good quality second hand John
Deere 670 GP Grader by being able to move quickly to secure this item of plant with significant saving to
Council. Other significant items of plant have also been replaced including a new beach cleaner.
Council has adopted a number of policies and actions to assist in better managing community assets.
These include:
o Asset Management Policy; and
o Community Purpose Land and Infrastructure Tenure Policy.
Corporate Plan Priority 5 – Establishing new policies and strategies
As a Council, we will need to develop a range of policies and strategies that set the path for future
Councils There are a number of strategies and policies to be reviewed and developed that will set
the strategic direction for the future.
Key achievements include:
Council established a new set of local laws and subordinate local laws after undertaking an extensive
community consultation campaign. The new local laws came into effect on 1 July 2015 with a smooth
transition.
The vast majority of policies required to be reviewed following the de-amalgamation process have been
completed during 2014/15. Many of these were governance type policies which are important from a
governance and compliance perspective. These include
o Public Interest Disclosure Policy;
o Contact with Lobbyists Policy; and
o Public Officials Complaints Policy.
At the same time, all of Council’s delegations were reviewed and updated.
Noosa Council Annual Report 2014/15 Page 7
Section 10
A number of background studies and assessments have been undertaken in preparation for the
development of the next Town Planning Scheme. This includes the Noosa Demographic Profile which
was published in the first half of 2015.
Council undertook a review of its Community Grants Policy and established a process for assessing
community grant applications. Council also adopted a Festive Season Grants Policy and a Street
Performance Policy.
During 2014/15, substantial progress was made on establishing a new Social Plan for Noosa. This
included the establishment of a community reference group and using the outcomes of the Noosa
Demographic Profile. The Social Plan is on track for completion by the end of 2015.
The Noosa Design Principles Document was finalised in 2014/15. This document will help guide future
design in Noosa (both public and private infrastructure) and sets out key principles to guide the look and
feel of Noosa into the future.
Corporate Plan Priority 6 – Custodianship of Noosa’s environment
Noosa has a long and proud environmental record. Our Council will continue to apply best practice
to its custodianship of Noosa’s natural environment aiming to enhance local biodiversity for the
benefit of future generations.
Key achievements include:
Establishment of the new management arrangements for the Noosa Biosphere Reserve Foundation
(NBRF). The NBRF Board has been appointed and the necessary memorandum of understand and
funding arrangements put in place. The NBRF has commenced operations from Doonella House and
NBR have employed an Executive Officer. The community based Incorporated Association has been
established.
Council established a significant number of environmental policies in 2014/15. These included:
o Noosa Shire Koala Policy; and
o Tree Management on Public Land Policy.
The Council also adopted an Environment Levy Policy and established an Environment Levy Working
Group to review potential land purchases under the Environment Levy.
Following community consultation, the Council adopted a number of plans to manage environmental
issues. These included:
o Noosa Pest Management Plan; and
o Noosa Bushland Reserve Fire Management Plan.
Council commenced its first Green Army project in early 2015 with a focus on weed removal in bushland
reserve areas.
Council began a program to audit bio-retention basins – both Council owned and privately owned bio-
retention basins. This audit will be completed in the 2015/16 financial year.
Council invested in the installation of power correction equipment to reduce electricity consumption at
five major Council sites. As well as saving costs, the equipment reduces electricity consumption
resulting in carbon reduction.
The ongoing impact of the bat colony at Wallace Park has continued to be monitored with the number of
bats increasing substantially at times during the year. There has been considerable impact on local
residents but no easy solution appears to be available based on experience elsewhere and scientific
evidence. Consultants will be considering options under a management plan in late 2015.
Council jointly funded a number of research projects on the Noosa River with The Thomas Foundation.
The projects are being undertaken by The Nature Conservancy and include an analysis of historic fishing
records and a trial of oyster sites for future oyster regeneration.
Noosa Council Annual Report 2014/15 Page 8
Section 11
Corporate Plan Priority 7 – Diversification of our economy
While recognising our world class tourism industry, the Council will also focus on diversifying the
economy with an emphasis on “smart economy” businesses and rural futures.
Key achievements include:
Council commenced the development of the Noosa Local Economic Plan. Public workshops have been
held and a Project Focus Group established. A Noosa Economic Profile has been published.
Council has entered into a two year funding agreement with Tourism Noosa to guide the management of
the Tourism Levy and to outline roles and responsibilities. During the 2014/15 period, Council continued
to have a very close working relationship with Tourism Noosa.
Council purchased the former Peregian Beach Bowls Club site at Peregian Beach in November 2014.
The site has subsequently been cleared and community consultation undertaken on its future use
including the option of a digital hub. A design charrette has been completed looking at options for future
use of the site.
During 2014/15, support has been provided to encourage the ongoing development of the ICT sector in
Noosa. Council was a partner in an innovation networking event and a sponsor of the GovHack event.
We also provided data sets to the GovHack event.
A significant amount of work was undertaken during 2014/15 to establish the Electric Bus Trial
agreement. A MOU was entered into with Translink following a feasibility study and development of the
trial program. The trial will be undertaken in 2015/16. The Council continued its free holiday bus
program in 2014/15.
During 2014/15, the Council approved 99% of development applications with the number of applications
showing a steady increase in activity – in the 6 months to 30 June 2015, there were 193 development
applications.
A considerable amount of time has been spent on building strong working relationships with key
business groups. This includes:-
o Councillors working closely with the Country Noosa Group;
o Support for the Noosa Junction Association (and ongoing funding via the levy); and
o Liaison with Cooroy Chamber of Commerce, CCIQ Noosa and the Hastings Street Association.
Noosa Council Annual Report 2014/15 Page 9
Section 12
Reportable Disclosures
Information relating to Councillors
Remuneration
Councillor remuneration is set by the independent Local Government Remuneration and Discipline
Tribunal established under the Local Government Act 2009 (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 Local Government Remuneration and Discipline Tribunal Report 2013 listed Noosa Council as
a Category 4 Council, and prescribed that the annual rate of remuneration for the Mayor and
Councillors for the period 1 July 2014 to 30 June 2015 (the period) as follows:
Mayor - $117,523;
Deputy Mayor - $73,452; and
Councillors - $62,434.
In accordance with s244 (3) of the Local Government Regulation 2012 (LG Regulation), the
remuneration prescribed by the Tribunal cannot include:
Any amount for expenses to be paid or facilities to be provided to a Councillor of a local
government under its expenses reimbursement policy; or
Any contribution a local government makes for a Councillor to a voluntary superannuation
scheme for Councillors established or taken part in by the local government under s226 of the
LG Act.
The LG Act does however allow a local government to take part in a superannuation scheme for its
Councillors and Council on 20 January 2014 authorised the payment of superannuation
contributions for Councillors of up to 12% of their annual salary on the condition that Councillors:
Contribute an amount of up to 6% from their salaries and Council contributes a proportionate
amount of up to 12% to a nominated superannuation fund;
Make contributions through an arrangement by way of a formal request to Council; and
Nominate the preferred superannuation fund, and where no nomination has occurred, the
superannuation payments be made to LG Super.
An overview of the remuneration paid to Councillors for the period is provided in Table 1 on the
following page.
Noosa Council Annual Report 2014/15 Page 10
Section 13
Table 1 – Councillor Remuneration Councillor remuneration for period 1 July 2014 to 30 June 2015 Councillor Salary ($) Superannuation* ($) Total ($) Mayor Noel Playford 117,523 14,103 131,626 Cr Bob Abbot (Deputy) 73,452 8,814 82,266 Cr Joseph Jurisevic 62,434 7,492 69,926 Cr Frank Pardon 62,434 7,492 69,926 Cr Tony Wellington 62,434 7,492 69,926 Cr Frank Wilkie 62,434 7,492 69,926 Cr Sandy Bolton 62,434 7,492 69,926 Notes: 1. Amounts rounded to the nearest whole dollar value. 2. * Superannuation shown is Council’s 12% employer contribution. Reportable Council resolutions for the period Table 2 below indicates that there were no reportable resolutions under the LG Regulation for the period. Table 2 – Reportable resolutions Local Government Regulation 2012 Resolution adopted Section 250(1) Nil. Section 250(2) Nil. Section 206(2) Nil. Noosa Council Annual Report 2014/15 Page 11
Section 14
Councillors’ expenses and resources provided
The Councillors’ Expenses Reimbursement Policy 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 remained unchanged from the previous period.
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 Cover1.
Summary of expenses/reimbursements paid to Councillors for the period
The reimbursements that were made to Councillors for the period were for discretionary
professional development, vehicle use, home office and telecommunication, hospitality and travel
expenses incurred whilst on Council business.
For the period:
All claimed expenses were processed and fell within the required limits prescribed by the
Policy.
1
Councillors are covered under relevant Council insurance policies while on Council business. Cover
includes public liability, professional indemnity, Councillors’ liability, personal accident and overseas travel.
Noosa Council Annual Report 2014/15 Page 12
Section 15
A summary of expenses/reimbursements to Councillors for the period is outlined in table 3 below.
Table 3 – Councillor Expenses 2014/15
Councillor Mandatory Discretionary Use of Home Hospitality Travel TOTAL ($)
Professional Professional private office ($) Expenses
Development Development vehicle & tele- as required
($) ($) (option 1) comms to
($) ($) represent
Council
Mayor Noel Playford - 64 - 2,880 - - 2,944
Cr Bob Abbot 1,051 271 5,000 2,880 - - 9,202
Cr Joseph Jurisevic 995 221 5,000 2,880 - - 9,096
Cr Frank Pardon - 144 5,000 2,880 50 - 8,074
Cr Tony Wellington - 221 5,000 2,880 - 66 8,167
Cr Frank Wilkie - 1,207 5,000 2,880 - - 9,087
Cr Sandy Bolton 979 737 5,000 2,880 - - 9,596
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 table 4 below.
Table 4 – Meeting attendance
Council Meetings, Standing and Special Committees attendance for the period
Councillor Ordinary General Planning & Infrastructure Special & Audit Total
meetings Committee Organisation & Services Budgetary Committee
Committee Committee
Mayor Noel Playford 12 13 10 11 2 4 52
Cr Bob Abbot 11 11 N/A 10 2 N/A 34
Cr Sandy Bolton 12 12 N/A 12 2 N/A 38
Cr Joe Jurisevic 12 12 12 N/A 1 N/A 37
Cr Frank Pardon 11 12 N/A 11 2 N/A 36
Cr Tony Wellington 10 12 11 N/A 2 4 39
Cr Frank Wilkie 12 11 11 N/A 2 N/A 36
Note: N/A in the table above indicates that the relevant Councillor is not a representative of the particular
committee.
Noosa Council Annual Report 2014/15 Page 13
Section 16
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 remained
unchanged for the period. The Policy 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 5 below identifies the reportable complaints, orders and recommendations against
Councillors for the period.
Table 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 1
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 Annual Report 2014/15 Page 14
Section 17
Overseas travel
No Councillor or Council employee in an official Council 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
$1,017,372.
The annual package bands for Council’s senior management team are outlined in table 6 below.
Table 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’s employment practices are
aligned to Queensland’s Anti-Discrimination Act 1991 and relevant federal anti-discrimination laws.
Council recognises the importance workforce diversity and promotes a working environment where
people are treated on their merits at every stage of their employment.
At Council, all staff are encouraged to embrace equity and diversity at all levels within the
organisation. The Noosa Council Employee Code of Conduct re-enforces the standards of
behaviours required of employees including non-discriminatory workplace practices.
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 Annual Report 2014/15 Page 15
Section 18
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.
Council’s Administrative Action Complaints 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 current Administrative Action Complaint Process Policy can be viewed on
Council’s website.
Table 7 below provides a summary of Administrative Action Complaints for the period. Council
reviews each complaint it receives objectively and aims to ensure that any improvement
opportunities identified by a particular complaint are implemented into operations. Council’s
Governance Team intends to undertake a review of Council’s complaints handling process during
the 2015/16 period.
Table 7 – Administrative Action Complaints
Complaint statistics 30 June 2014 to 30 June
2015
Complaints Complaints Complaints resolved during the Complaints outstanding at
outstanding as at received during the period 30/06/15
30/06/14 period
1 21 20 2
Note: The above statistics relate to formal administrative action complaints, which can be distinguished from
‘a request for service’ by members of the public. An administrative action may include a decision, or a failure
to make a decision, a failure to provide a written statement of reasons for a decision, an act, a failure to do
an act, the formulation of a proposal or intention, or the making of a recommendation.
Noosa Council Annual Report 2014/15 Page 16
Section 19
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 Council’s Tewantin Office or can be viewed on
Council’s website.
Below is a list of the registers kept by Council:
Asset Register;
Delegations Register;
Complaints Register;
Claims Register;
General Cost Fees and Commercial Charges;
Engineering and Environment Fees and Charges;
Planning Fees and Charges;
Plumbing Fees and Charges;
Other Development Fees and Charges;
Local Laws Register;
Roads Register;
Instrument of Appointments;
Noosa Policy Register; and
Registers of Interests.
Community grants 2014-2015
Council’s Community Grants are managed in accordance with Council’s Community Grants Policy,
which was reviewed and endorsed by Council on 15 January 2015. The outcomes of the Policy
include:
Providing community organisations and individuals (under the Regional Arts Development
Fund) with financial support to meet identified community needs.
Building community skills and resilience.
Developing and maintaining sustainable community infrastructure.
Providing opportunities for community organisations to leverage Council’s financial assistance
to obtain funding from other sources.
The table 8 below outlines the funds supplied by Council through community grants for the period.
Table 8 – Community Grants 2014-15
Community Grants Category Funding
Amounts ($)
Regional Arts Development Fund
Inclusive Community Theatre Show Theatre 9,400
Weave Heal Connected – Creating for Landcare Visual Arts 5,000
Datson + Hughes Album Recording Project Audio Art 5,100
Noosa Orchestra Music __2,187
Sub-total $21,687
Annual Operating Expenses Grants
Australian Volunteer Coast Guard Noosa QF5 Emergency Services 3,000
Care Flight (Qld) Limited Emergency Services 10,000
Cooroora Historical Society t/a Noosa Museum Heritage 5,738
Noosa Council Annual Report 2014/15 Page 17
Section 20
Community Grants Category Funding
Amounts ($)
Cooroora Netball Club Inc. Sport and Recreation 589
Lake Cootharaba Sailing Club Inc. Sport and Recreation 4,214
Cooroy Gymnastics Club Inc. Sport and Recreation 2,186
Cooroy Pony Club Sport and Recreation 1,521
Cooroy Tennis Club Inc. Sport and Recreation 1,830
Noosa Cadets Committee Inc. Sport and Recreation 2,828
Noosa Croquet Club Inc. Sport and Recreation 1,714
Noosa District Netball Association Inc. Sport and Recreation 3,000
Pomona Pony Club Inc. Sport and Recreation 1,625
Tewantin Tennis Club Inc. Sport and Recreation 3,398
Flying Fox Rescue Environment
(SCC Community Partnership Funding carry over) 20,534
Friends of Noosa Botanic Gardens Inc. (FNBG) Environment 700
Noosa & District Landcare Group Inc. Environment 25,000
Noosa Integrated Catchment Association Environment 16,770
Wildcare Australia Environment 710
Cooroy Lower Mill Board Economic Development 2,000
The Noosa Longweekend Economic Development 5,000
Noosa Arts and Crafts Assoc Inc. Arts and Culture 2,883
Cooroy-Noosa Genealogical & Historical Research Group Heritage 3,341
Noosa Arts Theatre Inc. Community Development
(SCC Community Partnership Funding carry over) 3,000
Pomona & District Meals on Wheels Community Development 4,776
Pomona Arts Inc. Community Development
(SCC Community Partnership Funding carry over) 15,000
Shine Noosa Community Development
(SCC Community Partnership Funding carry over) 10,000
Sunshine Butterflies Inc. Community Development 3,611
University of the Third Age Inc. Community Development 4,732
Cooroy Community Gardens Community Development _____534
Sub-total: $160,234
Community Halls & Centres Maintenance Grants
Cooran Memorial School of Arts Inc. Community Development 7,073
Federal Memorial Hall & Community Centre Inc. Community Development 4,839
Kin Kin Community Hall Community Development 5,868
Peregian Beach Community House Inc. Community Development 8,980
Pomona & District Community House Inc. Community Development 16,800
Pomona Memorial School of Arts Inc. Community Development 12,017
Ridgewood Community Hall Assoc Inc. Community Development 4,217
Tinbeerwah Hall Inc. Community Development ___2,991
Sub-total: $62,785
Community Pools Program
Cooroy Dolphins Swimming Club (Cooroy Pool) Community Pools 8,580
Carmen Heirath (Pomona Pool) Community Pools 10,000
One Agency Noosa (Tewantin Pool) Community Pools ____5,000
Sub-total: $23,580
Community Projects Grants
Australian Red Cross (Life Skills Noosa) Community Development 2,650
Cooroy Chamber of Commerce (Cooroy Carols) Community Development 5,560
Noosa Council Annual Report 2014/15 Page 18
Section 21
Community Grants Category Funding
Amounts ($)
Noosa Christian Outreach Centre Community Development
(SCC Festive Season Carry Over) 10,712
Noosa Christian Outreach Centre (Street Reach) Community Development 6,590
Peregian Beach Community House Inc. Community Development
(Underfloor Insulation) 4,475
Peregian Beach Community House Inc. Community Development
(Community Family Initiative Event) 1,924
Veggie Village Community Gardens Peregian Beach (Veggie Community Development
Village Extension) 7,470
Global Care (Auspice by Christian Outreach Centre) Community Development
(Great Tucker – Food Connection) 5,950
Noosa Community Garden (Auspice by Slow Food Noosa) Community Development
(Growing Together – purchase of ongoing consumables) 800
Pomona & District Community House Inc. Community Development
(Youth Week “Show it Awesome”) 1,600
Noosa Men’s Shed Inc. (Kitchen Refurbishment & Community Development
Development of Woodworking Facilities) 7,500
Lions Club of Cooroy Pomona Inc. (Wimmers King of the Community Event
Mountain 2015) 10,000
Kin Kin Community Group Inc. Community Event
(Kin Kin Festival of Storytelling) 5,000
Lake Cootharaba Sailing Club (New Year’s Eve@Thelake) Community Event 1,500
Lions Club of Cooroy Pomona Inc. Community Event
(King of the Mountain 2014) 10,000
Lions Club of Peregian Inc. Community Event
(Peregian Beach Food and Fashion Fiesta) 3,300
Noosa A H & I Society Inc. Community Event
th
(The Celebration of the 105 Noosa Country Show) 10,000
Noosa Chorale Inc. (Twenty + Twenty Event) Community Event 5,000
United Synergies Ltd (Booin Gari Event) Community Event 5,000
Mary River Catchment Coordination Inc. (Noosa Hinterland Environment
Environment Monitoring and Awareness Program) 5,420
Noosa & District Landcare Group Inc. Environment
(Upgrading Water Quality Monitoring Equipment) 8,900
Noosa Integrated Catchment Association Environment
(Fishing Line Recovery Bins) 7,500
Noosa Integrated Catchment Association (Noosa River Environment
Seagrass Monitoring and Community Education) 5,300
Noosa Integrated Catchment Association Environment
(River Education Program) 3,135
Mary River Catchment Inc. (Noosa Festival of Water 2015) Environment 8,000
NICA Inc. (Update of Waste Wise Schools Website) Environment 3,451
Landcare Inc. (Workshops on variety of environment topics) Environment 7,500
Noosa Marina (SCC Festive Season carry over) Economic Development 11,119
Tewantin Noosa Lions Club Inc. Economic Development
(SCC Festive Season carry over) 5,356
Cooroy Chamber of Commerce Inc. Economic Development
(Christmas in Cooroy 2014) 5,000
Cooroy Lower Mill Board Inc. (Cooroy Fusion Festival 2015) Economic Development 4,000
Friends of Noosa Botanic Gardens Inc. Economic Development
(Noosa Botanic Garden Plant Fair) 2,000
Noosa District Rugby League Club Inc. (Upgrading 4 sports Sport and Recreation
field lighting towers and associated lights) 40,000
Noosa Council Annual Report 2014/15 Page 19
Section 22
Community Grants Category Funding
Amounts ($)
Noosa District Rugby Union Club Sport and Recreation
(2014 Noosa International Rugby 7s Festival) 5,000
Noosa Lions Football Club Inc. Sport and Recreation
(Irrigation Field 3 and Safety Fencing) 8,763
Tewantin Tennis Club Inc. (New Courts and Revegetation) Sport and Recreation 4,239
Cooroy Badminton Club Inc. (Re-roofing club house) Sport and Recreation 17,500
Noosa District Softball Inc. Sport and Recreation
(Replace Rusted Storage Facilities) 3,135
Noosa Trialblazers Inc. (Timber Trail Crossing) Sport and Recreation 4,476
Pomona Cooran Amateur Rugby League Football Club Inc. Sport and Recreation
(Lighting Updated) 46,574
Tewantin Noosa Pony Club Inc Sport and Recreation
(Junior Rider’s Arena Upgrade – sand purchase) 700
Noosa National Surfing Reserve Inc. Sport and Rec/
(Noosa National Surfing Reserve Dedication) Economic Development 3,000
Kin Kin Community Group Culture, The Arts
(Kin Kin Community Christmas Celebrations 2014) 1,200
Lions Club of Cooroy Pomona Inc. Culture, The Arts
(Pomona Night of Lights 2014) 1,500
Lions Club of Peregian (Peregian Beach Christmas Carols) Culture, The Arts 3,000
Noosa Jazz Club Inc. (Purchase of Yamaha Grand Piano) Culture, The Arts 3,000
Noosa Jazz Club Inc. Culture, The Arts
(Free Concert at Noosa Jazz Festival 2015) ____2,000
Sub-total: $326,069
Sports Field Maintenance Grants
Cooroora United Football Club Inc. Sport and Recreation 8,370
Cooroy Eumundi Cricket Club Sport and Recreation 8,370
Noosa Australia Football Club Sport and Recreation 16,740
Noosa District Junior Rugby League Club Sport and Recreation 13,950
Noosa District Rugby League Club Sport and Recreation 11,160
Noosa District Rugby Union Club Inc. Sport and Recreation 13,950
Noosa Lions Football Club Inc. Sport and Recreation 15,345
Noosa Little Athletics Sport and Recreation 4,185
Noosa Softball Inc. Sport and Recreation 13,950
Noosa Touch Football Association Sport and Recreation 11,160
Pomona AFL Sport and Recreation 8,370
Pomona-Cooran Rugby League Inc. Sport and Recreation 13,950
Tewantin Noosa Cricket Club Sport and Recreation ___20,925
Sub-total: $160,425
Other
Healthy Waterways Program Contribution Environment __$26,000
Sub-total: $26,000
TOTAL EXPENDITURE FOR THE PERIOD: $780,780
Notes:
1. The Regional Arts Development Fund grants were funded 50/50 between the Queensland Arts Council
and Noosa Council. The above amount is Noosa Council’s contribution.
2. Council’s Community Grants Policy, which was updated and endorsed by Council on 15 January 2015,
is available for perusal from Council’s website.
Noosa Council Annual Report 2014/15 Page 20
Section 23
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 previous period, Council reported Noosa Biosphere Ltd as a beneficial enterprise.
The 2014-15 period saw the finalisation of a long and carefully considered transition to reshape the
Noosa Biosphere Reserve Management arrangements, which began on 21 January 2014 when
Council endorsed; the establishment of a working group, consultation with key stakeholders,
workshops, and calling of submissions from the community to review the arrangements.
At the Ordinary Meeting held on 29 May 2014, Council resolved to wind up Noosa Biosphere Ltd
as part of the transition to the new Noosa Biosphere Reserve Management Model.
The new Noosa Biosphere Reserve Management Model included the establishment of the Noosa
Biosphere Reserve Trust (NBRT), a public trust approved as a charity with a company limited by
guarantee, the Noosa Biosphere Reserve Foundation Ltd (NBRF), as the Trustee.
As part of the new arrangements Council indicated that it would provide funding for operational
costs together with funding to allow delivery of significant projects that meet the principal objects of
the trust, which include:
1. Advancing the protection and enhancement of a significant aspect of the natural environment,
being the natural ecosystems and biodiversity of the Noosa Biosphere Reserve; and
2. Advancing research, education and information about a significant aspect of the natural
environment, being the Noosa Biosphere Reserve.
In seeking to achieve the abovementioned principal objects of the Trust, the Trust may, without
limitation:
1. Foster economic and human development that is environmentally and socially sustainable and
culturally appropriate;
2. Develop and implement a management plan for the Noosa Biosphere Reserve that is aligned
with the UNESCO Man and the Biosphere Programme (An Intergovernmental Scientific
Programme that aims to establish a scientific basis for the improvement of relationships
between people and their environments2); and
3. Monitor performance of the Noosa Biosphere Reserve and its reporting to UNESCO and the
Noosa Community.
2
United Nations Educational, Scientific and Cultural Organization – Man and the Biosphere Programme.
Noosa Council Annual Report 2014/15 Page 21
Section 24
Under the new arrangements Council does not hold a controlling interest in NBRF or NBRT, and
therefore, they are not considered beneficial enterprises as defined under the LG Act.
Council has entered into a funding deed with the NBRF until the end of 2017-18, which for the
2014-15 period, consisted of a $40,000 (excluding GST) contribution for start-up operational
expenses.
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.
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 significant business
activity for the period.
Council confirms that it will undertake a public benefit assessment for Waste Management during
the 2015-16 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 above position remained unchanged for the 2014-15 period and 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;
Depreciation;
Tax and debt equivalents; and
Return on capital / return on cost.
Noosa Council Annual Report 2014/15 Page 22
Section 25
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. Noosa Council Annual Report 2014/15 Page 23
Section 26
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. 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 Waters Canal Maintenance Levy; Noosa Junction Levy; Hastings Street Precinct Maintenance Levy; Noosa Main Beach Maintenance Levy; Rural Fire Charge; Hastings Street Community Safety Program Charge; and Lower Noosa North Shore Electricity Charge. Noosa Council Annual Report 2014/15 Page 24
Section 27
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.
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.
Noosa Council Annual Report 2014/15 Page 25
Section 28
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 was 1 rate payer who applied for a deferral of their general rates.
Available pensioner concessions for the period
Table 9 below provides a summary of available pensioner concessions for the period.
Table 9 – Pensioner concessions
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 pension $115 p.a. maximum $65 p.a. maximum
$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.
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.
Noosa Council Annual Report 2014/15 Page 26
Section 29
Invitations to change tenders There were no reportable invitations made by Council to change tenders during the period. Audit Committee Council’s Audit Committee for the period consisted of the Mayor, Cr Wellington and two external members who were appointed via Council appointment at the Ordinary Meeting held on 31 July 2014. During the period, Council’s Audit Committee held four formal committee meetings and played an active role as an advisory committee to Council through the provision of independent comment, advice and counsel on audit and risk management issues covering a wide range of Council operations and projects. In accordance with Council’s Audit Committee Charter, a key duty of the Committee is to provide reasonable assurance to Council that its core business goals and objectives are being achieved in an efficient and economical manner, within an appropriate framework of internal control and risk management. Internal Audit Council recognises the relevance of strengthening governance and control systems through the establishment of an efficient and effective internal audit function. Council’s Internal Audit Plan for each financial year is developed having regard to current operational risks. Council’s internal audits are conducted in accordance with Council’s Internal Audit Terms of Reference and Internal Audit Policy, which objectives include; providing independent, objective assurance and appropriate services designed to add value and improve Council’s operations. Council’s Internal Audit Plan for each period is reviewed and adopted by the Audit Committee. The Internal Audit activity for the period included an extensive audit of Council’s Payroll, Overtime and Time in Lieu systems and processes. This Audit was completed by a specialist external provider. Council has in place a number of systems and processes to ensure that recommendations resulting from its internal audits are appropriately actioned and implemented into day-to-day operations. Noosa Council Annual Report 2014/15 Page 27
Section 30
Community Financial Report – 2014/15
Background
This Community Financial Report aims to simplify the financial information required to be prepared
by Council under legislation and accounting standards, and provides a simple summary of our
Council’s financial performance for the financial year just ended.
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 (i.e. profit and loss), a statement of financial position
(i.e. 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.
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 linkages
between the five key elements are shown below:
Statement of
Comprehensive
Income
Statement of
Statement of Financial
Financial
Cash Flows Ratios
Position
Statement of
Changes in
Equity
Noosa Council Annual Report 2014/15 Page 28
Section 31
Highlights and achievements
Council has achieved a strong financial result after the completion of its first 12 month financial
reporting period as a new Council. The following outcomes were achieved during 2014/15:
1. An operating surplus of $6.7 million as a result of revenues being received above those
forecast along with good management of our expenditure, as well as some unspent levy funds
that are required to be held for future use.
2. Stamp of approval from the Queensland Audit Office with the financial statements audited and
signed-off without any identified issues.
3. The state government financial sustainability assessment undertaken in April 2015 determined
Council’s financial position was ‘sound with a positive outlook’ which equates to a score of 5 on
a 7 point scale.
4. Strong financial performance across a range of financial sustainability ratios.
Where was the budget spent?
Council spends significant amounts of ratepayer funds providing a range of services to the Noosa
community. A summary of the cost of the services for our major service areas is contained in the
graph below. Spending on these services (including roads, bridges, parks, community facilities and
waste management) makes up a significant component of Council’s annual budget.
Figure 1 – Operating Cost of Core Council Services 2014/15 ($’000)
$25,000
$20,000
$15,000
$10,000
$5,000
$0
Community Engagement
Local Laws
Parks and Reserves
Libraries / Galleries
Roads / Bridges / Drainage
Community Development
Planning and Environment
Waste / Health
Property / Holiday Parks
Economic Development
Community Facilities
Building / Plumbing
Noosa Council Annual Report 2014/15 Page 29
Section 32
Statement of comprehensive income
This statement (also known as the profit and loss) measures how a council performed financially in
relation to funding its operations during the financial year. In simple terms, it illustrates how much
money was received by Council and how much was spent in a particular year.
Table 10 – Expenses against revenue
2013/14* 2014/15
($’000) ($’000)
Revenue 42,372 97,032
Expenses 39,331 79,202
Net Result 3,041 17,830
* Only 6 months due to de-amalgamation on 1 January 2014.
The 2014/15 net result as reported in the audited financial statements was a surplus of $17.83
million. The net result includes capital revenue received for capital works (including grants and
subsidies and developer contributions) as well as income and expenses recognised for investment
property valuation changes and asset disposals. The removal of these non-standard operational
items shows Council’s actual operating surplus to be $6.73 million.
Operating revenue – where the money came from
Throughout the financial year Council received a total of $85 million in operating revenues (rates,
fees, operating grants); $6.8 million in capital revenue (developer contributions, capital grants); and
$5.1 million recorded as revenue from our share of investment in Unitywater. The sources of
Council’s operating revenue are shown below.
Figure 2 – Operating revenue sources 2014/15
Interest
Revenue Grants & Other
6% Revenue
6%
Fees & Charges
16%
Other Income
2%
Rates & Utility
Charges
70%
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 reliant on other levels of government or
external agencies to maintain its financial independence.
Noosa Council Annual Report 2014/15 Page 30
Section 33
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.
Fees and charges include a range of regulatory fees and charges and revenue from
commercial operations such as the holiday parks and waste management.
Interest revenue includes the return from the investment of reserve funds.
Revenue from other income includes tax payments from Council’s shareholding in Unitywater.
Operating expenditure – where the money goes
Council expended a total of $78.3 million in undertaking operating activities during the financial
year. The following graph shows a breakdown by expenditure type for normal recurrent Council
operations.
Figure 3 – Operating expenses by function 2014/15
Depreciation
20%
Employee
Finance & Benefits
Other Costs 34%
3%
Materials &
Services
43%
Key Council expenditure sources include:
Employee benefits - includes staff wages, superannuation, fees paid to Councillors and other
employment costs.
Depreciation expenditure records the consumption of community infrastructure assets over
their respective useful lives, and provides an indication of the level of required expenditure on
rehabilitation and renewal of existing assets annually.
Materials and services – includes information communication technology, consultancy services,
contractor services, electricity, external hire, rentals, repairs and maintenance, advertising and
donations.
Noosa Council Annual Report 2014/15 Page 31
Section 34
Statement of Financial Position
The Statement of financial position (or balance sheet) measures what Council owns (i.e. its
assets); and what we owe (i.e. liabilities) to determine the total community equity (net worth) at the
end of each financial year. Overall, Council’s investment in community capital improved in 2014/15.
Table 11 – Comparative statement of financial position summary
2013/14 2014/15
($’000) ($’000)
Assets 1,034,753 1,067,563
Liabilities 61,253 60,508
Community Equity 973,500 1,007,054
The graph below shows Council’s cash and debt holdings as at 30 June 2015 compared to the
previous year. Cash levels for Council have increased whilst debt has been reducing which is
positive for the community.
Figure 4 – Cash and Debt Comparison ($’000)
$60,000
$50,000
$40,000
$30,000
$20,000
$10,000
$-
Cash Debt
2013/14 ($,000) 2014/15 ($,000)
Noosa Council Annual Report 2014/15 Page 32
Section 35
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 2015 equated to $59.5 million.
Non-Current assets of over $1 billion, includes property, plant and equipment totalling $887 million,
as well as the value of Council’s investment in Unitywater. Property, plant and equipment
represents community infrastructure including roads, bridges, stormwater and buildings, as well as
other operational assets owned and controlled by Council.
The main non-current asset categories and their respective values are shown in the following
figure.
Figure 5 – Non-Current Assets & Community Infrastructure ($’000)
Other Work in
Land &
Infrastructure, Progress,
Improvements,
$57,292 $7,396
$119,514
Stormwater & Buildings,
Drainage $60,383
Network,
$112,374
Plant &
Intangible Equipment,
Assets, $2,701 $7,519
Road & Bridge
Network,
$522,601
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.
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’s total community equity as at 30 June 2015 is
$1.08 billion. Community equity is equal to total assets (what we own) less total liabilities (what we
owe) and represents Council’s investment in assets.
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Statement of Cash Flows
The statement of cash flows shows where Council has generated cash, and where these funds
have been expended. The detailed schedule in the financial statements is summarised below
(columns above the line represent cash flowing into the organisation, and columns below the line
represent cash payments made).
Figure 6 – 2014/15 Net Cash Flow Sources ($’000)
30,000
25,000
20,000
15,000
10,000
5,000
-
(5,000)
(10,000)
(15,000)
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 $12.6 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 (QTC) in assessing the financial sustainability of Council. A financial sustainability
review was recently undertaken by QTC in April 2015 and Council was assessed as having a
‘sound’ rating with a ‘positive’ outlook. The sound rating reflects Council having operating
surpluses forecasted in our financial model, strong capacity to take on more debt if required, high
level of council controlled revenue and having good levels of cash resources to fund operations
and capital works.
With the implementation of the Local Government Regulation 2012, a number of sustainability
ratios were mandated, including target ranges for each measure. Details of these ratios are shown
below, including actual results for the current reporting period, plus projections over the next 9
years.
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Section 37
Table 12 – Financial ratios (actual and forecast)
Period Ended 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 30-Jun-24
Sustainability Ratios
Operating Surplus Ratio
Operating Position 7.9% 1.3% 1.5% 1.9% 2.3% 2.6% 1.9% 2.0% 1.9% 2.0%
Local Govt Act upper indicator 10% 10% 10% 10% 10% 10% 10% 10% 10% 10%
Net Financial Liabilities Ratio
Net Financial Liabilities Ratio 1.2% 12.3% 11.4% 10.2% 8.6% 4.2% 0.7% (3.2)% (7.0)% (9.9)%
Local Govt Act upper indicator 60% 60% 60% 60% 60% 60% 60% 60% 60% 60%
Asset Sustainability Ratio
Asset Sustainability Ratio 65.1% 129.5% 99.0% 100.1% 100.6% 100.1% 97.8% 97.1% 96.2% 100.0%
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.
Council’s should be aiming to achieve as a minimum a balanced operating position to ensure that
revenues received are sufficient to fund operations and capital replacement works. The 2014/15
operating surplus ratio of 7.9% is a reflection of revenues being received above those forecast
along with good management of our expenditure, as well as some unspent levy funds that are
required to be held for future use.
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 1.2% as at 30 June 2015 represents a strong outcome for Council and indicates
that we have capacity to service higher levels of debt if needed, 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. Whilst Council’s
2014/15 ratio of 65.1% did not achieve the minimum target range of 90%, the uncompleted works
will be delivered in the 2015/16 financial year, as reflected in the 2015/16 ratio. Forward projections
highlight Council’s commitment to ensuring appropriate levels of investment in replacing
community infrastructure.
Summary
The financial period ended 30 June 2015 represents an excellent financial result for Council,
reinforces the financial sustainability rating provided by the state government (i.e. QTC) and
provides a firm foundation for future operations. Ongoing innovation and a commitment to strong
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financial management through compliance with our Financial Sustainability policy will ensure that this strong position is maintained into the future. Noosa Council Annual Report 2014/15 Page 36
Section 39
Financial Statements 2014-15 Noosa Council Annual Report 2014/15 Page 37
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