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2018-07-06 Special Meeting Agenda
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AGENDA
Special Meeting
Friday, 6 July 2018
commencing at 9.30am
Council Chambers, 9 Pelican Street, Tewantin
Committee: Crs Tony Wellington (Chair), Jess Glasgow, Ingrid Jackson,
Joe Jurisevic, Frank Pardon, Brian Stockwell, Frank Wilkie
“Noosa Shire – different by nature”
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Full text of the other 62 sections
Section 2
SPECIAL MEETING AGENDA 6 JULY 2018
TABLE OF CONTENTS
ITEM PAGE
ATTENDANCE & APOLOGIES -
REPORTS 3
1 OPERATIONAL PLAN 2018-2019 3
2 ADOPTION OF 2018-19 BUDGET POLICIES 6
3 ADOPTION OF 2018-19 BUDGET 32
4 ADOPTION OF 2018-19 FEES AND CHARGES 43
5 LEVEL OF SERVICE CATALOGUE 2018-19 45
6 STATEMENT OF ESTIMATED FINANCIAL POSITION FOR THE 2017-18
FINANCIAL YEAR 48
7 ORGANISATIONAL STRUCTURE 54
MEETING CLOSURE -
Page 2 of 63
Section 3
SPECIAL MEETING AGENDA 6 JULY 2018
REPORTS
1 OPERATIONAL PLAN 2018-2019
DOCUMENT INFORM AT ION
Author Chief Executive Officer, Brett de Chastel
CEO’s Office
Index ECM/ Subject/ 2018 – 2019 Budget
Attachments 1. Operational Plan 2018/19
(Note – 12 pg attachment provided separately to this report –
Councillors refer to Tab 1 of Councillor budget packs)
EXECUTIVE SUMMARY
Not applicable.
RECOMMENDATION
That Council note the report by the Chief Executive Officer to the Special Meeting dated 29 June
2018 and pursuant to section 174 of the Local Government Regulation 2012, adopt for the
2018/19 financial year its annual Operational Plan 2018/19, provided as Attachment 1 to the
report.
REPORT
Council is required to adopt an Operational Plan each year which sets out its projects and
priorities that support it achieving its long term objectives. As required by the legislation,
Council’s progress in achieving the outcomes set out in the Operational Plan is also reported to
Council on a quarterly basis.
The format and content of the 2018/19 Operational Plan was developed to reflect our Corporate
Plan. We aim to have a shorter and more relevant Operational Plan format by not listing every
single project and “business as usual” activity in a large document that loses relevance.
Quarterly reports to Council on the Operational Plan allow Council to focus on progress with the
significant projects. The “business as usual” activities are also reported to Council on a quarterly
basis by Council’s Directors with their Departmental updates.
1 Operational Plan 2018/19 (see Attachment 1)
The Operational Plan has been based on our current Corporate Plan using the five themes we
have adopted as a way of categorising our projects.
The significant projects and issues identified have been sourced from:
New initiatives proposed in the 2018/19 budget;
The proposed Capital Works Program; and
Current projects that will continue.
A degree of judgement has been used by the CEO to identify significant projects and issues that
should be included in the Operational Plan that Council will want to monitor on a quarterly basis
during 2018/19. Every new initiative is not included – only the significant ones.
Page 3 of 63
Section 4
SPECIAL MEETING AGENDA 6 JULY 2018
Perhaps a good way of testing what is in the Operational Plan is to ask the question – What does
Council want to monitor on a quarterly basis via the CEO reports and what are the key projects
that are helping us to achieve our long term goals (as enunciated in the Corporate Plan).
2 Branch Plans
Every branch within the Council has a Branch Plan. This plan sets out “business as usual”
services and activities of each branch as well as minor projects approved through the new
initiative process. Branch Plans also include other issues such as risk assessments. The
Branch Plans are used at a management level and link to staff performance review processes,
management meetings and operational risk management processes.
To make sure nothing falls through the gaps, the Governance Advisor reviews the approved
initiative lists to ensure that every project is either contained in the Operational Plan or a Branch
Plan.
3 Reporting
To ensure accountability, the following reporting mechanisms will apply:
1. Corporate Plan – Report to Council by the CEO on an annual basis (normally after 30
June) which highlights the progress on the key priorities in the Corporate Plan.
2. Operational Plan – Report to Council by the CEO on a quarterly basis in relation to the
progress of significant projects identified in the Operational Plan. These reports will be in
the same format as Council received in 2017/18.
3. Departmental Reports – Each Department reports to Council on a quarterly basis on
progress with their Branch Plans. These reports identify what has been achieved, what is
currently being undertaken and what is coming up. These reports will be in a similar format
to the most recent reports provided by the Directors.
4. Key Performance Indicators (KPIs) – Reported to Council by the CEO on a quarterly basis
together with the Operational Plan report. As far as I am aware, we are one of the few
Councils to report at this level. This is not a statutory requirement. The Audit and Risk
Committee is also providing some input into our current KPIs.
5. Business area reports – Some of our larger or commercially significant services (such as
The J, Noosa Aquatic Centre, Noosa Leisure Centre etc) will continue to report to Council
on a six monthly basis on their financial, customer and operational performance.
6. Budget reports – Reported to Council on a monthly basis to comply with the requirements
of the legislation. Also, proposed budget amendments are reported to Council three times
per year.
7. Capital Program – Reported to Council on a quarterly basis to monitor progress with
delivery of the capital program. Council has also established a Capital Works Executive to
help better manage the program.
Previous Council Consideration
Council adopts the Operational Plan on an annual basis as part of the budget process.
Page 4 of 63
Section 5
SPECIAL MEETING AGENDA 6 JULY 2018
Finance
Nil.
Risks & Opportunities
Nil.
Consultation
External Consultation - Community & Stakeholder
Nil.
Internal Consultation
Executive Team
Governance Advisor
Departments/Sections Consulted:
X Chief Executive Officer X Community Services X Corporate Services
Executive Officer X Director X Director
Executive Support Community Development Financial Services
Community Facilities ICT
Libraries & Galleries Procurement & Fleet
Local Laws Property
Waste & Environmental Health Revenue Services
X Executive Services X Environment & Sustainable Development X Infrastructure Services
X Director X Director X Director
Community Engagement Building & Plumbing Services Asset Management
Customer Service Development Assessment Buildings and Facilities
X Governance Economic Development Civil Operations
People and Culture Environmental Services Disaster Management
Strategic Land Use Planning Infrastructure Planning,
Design and Delivery
Page 5 of 63
Section 6
SPECIAL MEETING AGENDA 6 JULY 2018
2 ADOPTION OF 2018-19 BUDGET POLICIES
DOCUMENT INFORM AT ION
Author Director Corporate Services, Michael Shave
Corporate Services Department
Index ECM/ Subject/ 2018 - 2019 Budget
Attachments 1. Financial Sustainability Policy
2. Investment of Surplus Funds Policy
3. Debt Policy
4. Procurement Policy
5. General Rate Donations Policy
EXECUTIVE SUMMARY
The Local Government Act 2009 requires Council to adopt a number of policies related to the
annual budget to ensure effective and efficient financial governance of the organisation. The
Financial Sustainability Policy is a discretionary policy adopted by Council which is also included
in the budget policy suite. The Debt Policy must be adopted annually; and the Investment and
Procurement policies should be reviewed periodically to ensure they continue to meet Council’s
strategic and operational objectives.
RECOMMENDATION
That Council note the report by the Director Corporate Services to the Special Meeting dated 6
July 2018 and:
A. Adopt the Financial Sustainability Policy, which is provided as Attachment 1 to the report.
B. Pursuant to section 191 of the Local Government Regulation 2012, adopt for the 2018/19
financial year the Investment of Surplus Funds Policy, which is provided as Attachment 2
to the report.
C. Pursuant to section 192 of the Local Government Regulation 2012, adopt for the 2018/19
financial year the Debt Policy, which is provided as Attachment 3 to the report.
D. Pursuant to section 198 of the Local Government Regulation 2012, adopt the Procurement
Policy, which is provided as Attachment 4 to the report.
E. Adopt the General Rate Donations Policy, which is provided as Attachment 5 to the report.
REPORT
The Local Government Regulation 2012 Sections 191, 192 and 198 require Council to prepare
an Investment Policy, Debt Policy and Procurement Policy. The Debt Policy is required to be
adopted each financial year with the Investment of Surplus Funds Policy and Procurement Policy
to be reviewed on an annual basis.
The Financial Sustainability Policy is not required under legislation although is considered an
appropriate policy to adopt to reinforce Council’s commitment to the prudent financial
management of Council’s resources on behalf of our community. The General Rate Donations
Policy is a new policy introduced to apply to rating concessions provided for the 2018/19 financial
year.
Page 6 of 63
Section 7
SPECIAL MEETING AGENDA 6 JULY 2018
1. Financial Sustainability Policy
The Financial Sustainability Policy outlines the financial framework that Council will work within to
ensure that community capital is protected and that Council will meet its financial sustainability
targets into the future.
2. Investment of Surplus Funds Policy
The Investment of Surplus Funds Policy remains unchanged from 2017/18 and outlines how
Council can invest community funds based on certain parameters including authorised
investments and acceptable financial institutions to minimise risk. The policy continues to include
the allowance of a small 10 basis point margin to give preference to those financial institutions
not investing in fossil fuel companies when seeking comparative investment quotes.
3. Debt Policy
The Debt Policy follows the same format as was adopted for the 2017/18 year. In accordance
with legislation, Council must adopt a Debt Policy for the financial year that includes an outline of
borrowings proposed within the current year plus a forecast of borrowings over the ensuing 9-
year period.
New borrowings of $4.9 million are proposed in the 2018/19 budget, including $2.5 million for the
North Shore Campground redevelopment. $1.25 million towards the Cooroy Hinterland
Playground construction (a 2 year project), and $1.1 million towards funding of the new planning
scheme development. The proposed borrowings have no significant impact on the long term
financial position of Council, as evidenced through the net financial liabilities sustainability
indicator, with overall debt levels slightly rising after allowing for the repayment of existing debt.
4. Procurement Policy
The Procurement Policy sets out the arrangements for the purchasing of goods and services by
Council having regard to the sound contracting principles outlined in the Local Government Act
2009. The Policy also specifies the relevant expenditure thresholds and related obligations that
must be followed when procuring goods and services on behalf of Council.
5. General Rate Donations Policy
The General Rate Donations Policy is a new policy that provides guidance with respect to the
granting of general rate concessions to community organisations. The policy sets out legislative
requirements, eligibility criteria, relevant classes of community organisations in addition to
recognition and review processes.
Previous Council Consideration
The current policies were previously adopted by Council at the 29 June 2017 Special Budget
meeting with the exception of the General Rate Donations Policy which is a new Policy.
Finance
Council borrowing is effectively guaranteed by the State Government, and as such any borrowing
must be approved by the Minister for Local Government (in accordance with the Statutory Bodies
Financial Arrangements Act 1982).
The Investment of Surplus Funds Policy encourages diversification and aims at preservation of
capital as a priority over investment returns, thereby minimising risk.
Page 7 of 63
Section 8
SPECIAL MEETING AGENDA 6 JULY 2018
The Procurement Policy incorporates relevant requirements regarding the procurement of goods
and services and the carrying out of the sound contracting principles as stated in Section 104 of
the Local Government Act 2009.
Risks & Opportunities
Failure to effectively comply with legislation regarding the review, update and adoption of
required policies and new policies may compromise effective organisational governance and
compromise Council’s short and long term financial sustainability.
Consultation
External Consultation - Community & Stakeholder
Nil.
Internal Consultation
Revenue Services Manager
Financial Services Manager
Departments/Sections Consulted:
Chief Executive Officer Community Services X Corporate Services
Executive Officer Director X Director
Executive Support Community Development X Financial Services
Community Facilities ICT
Libraries & Galleries Procurement & Fleet
Local Laws Property
Waste & Environmental Health X Revenue Services
Executive Services Environment & Sustainable Development Infrastructure Services
Director Director Director
Community Engagement Building & Plumbing Services Asset Management
Customer Service Development Assessment Buildings and Facilities
Governance Economic Development Civil Operations
People and Culture Environmental Services Disaster Management
Strategic Land Use Planning Infrastructure Planning,
Design and Delivery
Page 8 of 63
Section 9
SPECIAL MEETING AGENDA 6 JULY 2018
ATTACHMENT 1
Page 9 of 63
SPECIAL MEETING AGENDA 6 JULY 2018
ATTACHMENT 1
| ¢ yy NOOSA Council Policy
mm mceeevere FINANCIAL SUSTAINABILITY
Corporate Plan Reference: Long term planning for Noosa Shire
Endorsed by Council: 6 July 2018
Policy Author: Director Corporate Services
POLICY BACKGROUND
Council has a responsibility to ensure that it has sufficient resources now and into the future to
provide levels of service that are both affordable and at a level considered appropriate by the
community. This responsibility encompasses how decisions are made regarding the allocation of
ratepayer funds to Council’s day to day operations as well as towards the replacement of existing
assets and procurement of new assets.
Responsible ongoing financial management by Council will achieve the following objectives:
° Council operates in an efficient and effective manner, minimising general rate increases.
° Full cost pricing compliance for Council business activities.
e Ongoing operating surpluses to ensure Council’s equity is not degraded and future financial
risk can be adequately mitigated.
° Appropriate collection of cash funds for ongoing infrastructure and asset replacement and
renewal.
° Future trunk infrastructure financial obligations can be met.
e Informed decisions are made on discretionary new operating or capital investment proposals
(i.e. business cases including whole of life cost analysis).
° Infrastructure and assets are maintained to required service levels.
° Debt levels will be minimised, and returns on cash holdings maximised.
° Achieving all of the minimum financial sustainability benchmarks set by legislation.
The key measurement criteria for whether Council is achieving its financial sustainability objectives
over the short and medium term are the three financial sustainability ratios required to be published
under legislation, namely the:
1. Operating surplus ratio;
2. Net financial liabilities ratio; and
3. Asset sustainability ratio.
Council’s current and expected financial sustainability performance will be measured and reported
against the benchmarks set by the state government, as well as by ongoing periodic sustainability
assessments undertaken by the Queensland Treasury Corporation (QTC).
Page 9 of 63Section 10
SPECIAL MEETING AGENDA 6 JULY 2018
Page 10 of 63
SPECIAL MEETING AGENDA 6 JULY 2018
FINANCIAL SUSTAINABILITY POLICY
COUNCIL POLICY
Operating surplus
Council will ensure that it maintains an operating surplus each year over the life of the ten (10) year
financial plan. An operating surplus is achieved when operating revenues are greater than operating
expenses (including depreciation and interest on debt). The operating surplus ratio is one of the
three (3) key measures of financial sustainability required under legislation. It calculates the
operating surplus (or deficit) as a percentage of Council operating revenue. The target operating
surplus ratio set by the state government is between 0% and 10%.
Council will target to achieve an operating surplus commensurate with mitigating known risks with
respect to appropriately funding future trunk infrastructure requirements, whilst also ensuring that
the operating surplus ratio is contained within the required benchmarks.
Expenditure management
Council will ensure that expenditure on goods and services to meet established service levels will
be undertaken efficiently and effectively. This will be achieved via the development of the annual
operating expenditure budget from a zero base, ensuring staff compliance with Council’s policies
and procedures as well as partnering with key stakeholders such as Local Buy to ensure efficient
cost procurement options are implemented.
Expenditure management outcomes will be measured by how Council performs annually against its
operating and capital expenditure budget allocations.
Asset management
Council will ensure that it maintains its infrastructure and assets on an ongoing basis at defined
levels to ensure that services are able to be provided effectively to the community.
The asset sustainability ratio is one of the three (3) key measures of financial sustainability required
under legislation. 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 appropriately in existing infrastructure assets.
Council will target over the life of the ten (10) year financial plan to achieve a minimum asset
sustainability ratio of 90% (including plant, fleet and office equipment renewals) consistent with the
benchmark unless condition based renewal forecasts demonstrate a percentage lower than 90% in
any given year.
Established management plans for Council's asset and infrastructure classes will incorporate annual
maintenance financial estimates as well as ten (10) year renewal / replacement forecasts developed
from regular asset condition assessments. Asset management plan financial forecasts will be
incorporated into Council’s ten (10) year financial plan and annual budget to ensure financial
sustainability implications are appropriately considered.
Annual depreciation forecasts will be developed on an asset by asset basis utilising methodology
endorsed by the Queensland Audit Office, with assets regularly revalued in accordance with
legislative requirements
The QTC project decision framework will be utilised for business case analysis for all new and
replacement capital projects in accordance with policy. The outcomes from the analysis will be used
to inform Council of whole of life costing implications associated with each project.
Page 10 of 63Section 11
SPECIAL MEETING AGENDA 6 JULY 2018
Page 11 of 63
SPECIAL MEETING AGENDA 6 JULY 2018
FINANCIAL SUSTAINABILITY POLICY
Debt management
New debt will only be incurred for specific capital projects where other funding sources have been
exhausted, and where debt will be utilised for intergenerational equity purposes.
The net financial liabilities ratio is one of the three (3) key measures of financial sustainability required
under legislation. The net financial liabilities ratio represents Council's net financial liabilities (total
liabilities less current assets) expressed as a percentage of total operating revenue. A negative
percentage indicates that current assets exceed total liabilities. The target net financial liabilities ratio
set by the state government is less than 60%.
Council will adopt a conservative approach to new debt to ensure that the net financial liabilities ratio
is below the target over the life of the ten (10) year financial plan. New debt that may be required to
assist with the funding of trunk infrastructure to cater for population growth will be considered on a
case by case basis.
Full cost pricing
Council will ensure that competitive neutrality and full cost pricing outcomes required under
legislation with respect to its business activities are complied with on an annual basis.
Commercial opportunities
Commercial opportunities will only be considered if they provide value for money to the community
and have a positive net impact on overall general rate funding requirements of Council.
The QTC project decision framework will be utilised for business case analysis for all new identified
commercial opportunities. The outcomes from the analysis will be used to inform Council of whole
of life costing implications associated with each commercial proposal.
Climate Change
Council recognises that mitigation measures to address climate change may have financial
sustainability implications. Ongoing infrastructure and operating funding will be considered as part
of long term planning and addressed via inclusion in the 10 year financial plan and discussed
annually through the budget process (where identified).
ROLES AND RESPONSIBILITIES
The Mayor is responsible for the preparation and presentation of the annual budget to Council in
accordance with section 12 (4) (b) of the Local Government Act 2009.
The Chief Executive Officer is responsible for the delivery of the annual budget.
RELEVANT LEGISLATION
Local Government Act 2009
Local Government Regulation 2012
Version control
Version Reason/ Trigger Change (Y/N) Endorsed/ Reviewed by Date
Page 11 of 63Section 12
SPECIAL MEETING AGENDA 6 JULY 2018
ATTACHMENT 2
Page 12 of 63
SPECIAL MEETING AGENDA 6 JULY 2018
ATTACHMENT 2
| ¢ a NOOSA Council Policy
be i Reelenrets INVESTMENT OF SURPLUS
FUNDS POLICY
Corporate Plan Reference: Long term planning for Noosa Shire
Endorsed by Council: 6 July 2018
Policy Author: Director Corporate Services
POLICY BACKGROUND
The intent of this document is to outline Noosa Shire Council's (Council) investment of surplus funds
policy and guidelines regarding the investment of surplus funds, with the objective to maximise
earnings within approved risk guidelines, following ethical investment principles where appropriate
to ensure the security of funds.
The activities of the investment officers or fund managers responsible for stewardship of Council’s
funds will be measured against the standards in this policy and its objectives. Activities that defy the
spirit and intent of this policy will be deemed contrary to the policy.
For the purpose of this policy, investments are defined as arrangements that are undertaken or
acquired for producing income and apply only to the cash investments of Council. This policy applies
to the investment of all surplus funds held by Council.
For the purposes of the appointment of an external fund manager pursuant to section 59 of the Act,
to operate in a manner consistent with this policy will constitute compliance.
COUNCIL POLICY
Council has been granted authority to exercise Category 1 investment power under Part 6 of the
Statutory Bodies Financial Arrangement Act 1982 (the Act) without further approval.
The Treasurer may from time to time constrain the investing activities of local government by
limitation, caveat, restriction and/or other relevant regulation. Where this occurs, this Investment
Policy will be reviewed and reissued for the subsequent change in legislation.
AUTHORITY
All investments are to be made in accordance with:
e Statutory Bodies Financial Arrangements Act 1982
e Statutory Bodies Financial Arrangements Regulation 2007
e Local Government Act 2009
Page 12 of 63Section 13
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INVESTMENT OF SURPLUS FUNDS POLICY
ETHICS AND CONFLICTS OF INTEREST
Prudent Person Standard
The standard of prudence is to be used by investment officers when managing the overall portfolio.
Investments will be managed with the care, diligence and skill that a prudent person would exercise
in managing the affairs of other persons. This includes having in place appropriate reporting
requirements that ensure the investments are being reviewed and overseen regularly.
Investment officers are to manage the investment portfolios not for speculation, but for investment
and in accordance with the spirit of this policy. Investment officers are to avoid any transactions that
might harm confidence in Council and will consider the safety of capital and income objectives when
making investment decisions.
Ethics and conflicts of interest
Consideration will be given to ethical investment principles in determining the approved counterparty
for investment of funds.
Investment officers / employees shall refrain from personal activities that would conflict with the
proper execution and management of Council’s investment portfolio. This includes activities that
would impair the investment officer's ability to make impartial decisions. This policy requires that
employees and investment officials disclose to the Chief Executive Officer (CEO) any conflict of
interest or any investment positions that could be related to the investment portfolio.
Delegation of authority
Authority for implementation of this policy is delegated by Council to the CEO in accordance with the
Local Government Act 2009, Section 257 (1) (b) — Delegation of local government powers.
Authority for the day-to-day management of Council’s Investment Portfolio is to be delegated by the
CEO to the Director Corporate Services and to the Manager Financial Services in accordance with
section 259 of the Local Government Act 2009, and subject to regular reviews with the Director
Corporate Services and CEO.
GUIDING PRINCIPLES
Council's overall objective is to invest its funds at the most advantageous rate of interest available
to it at the time, for that investment type, and in a way that it considers most appropriate given the
circumstances. In priority, the order of investment activities shall be the preservation of capital,
liquidity, and return.
Preservation of capital
Preservation of capital shall be the principal objective of the investment portfolio. Investments are to
be performed in a manner that seeks to ensure security of principal of the overall portfolio. This would
include managing credit and interest rate risk with given risk management parameters and avoiding
any transactions that would prejudice confidence in Council or its associated entities.
Credit Risk
Council will evaluate and assess credit risk prior to investment. The investment officer will minimise
credit risk in the investment portfolio by prequalifying all transactions including the brokers / securities
dealers with which they do business, diversify the portfolio and limit transactions to secure
investments.
Page 13 of 63Section 14
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INVESTMENT OF SURPLUS FUNDS POLICY
Interest Rate Risk
The investment officer shall seek to minimise the risk of a change in the market value of the portfolio
because of a change in interest rates. This would be achieved by measuring the investment term
against the cash flow requirements of Council and structuring the portfolio accordingly. This will avoid
having to sell securities prior to maturity in the open market. Secondly, interest rate risk can be limited
by investing in shorter term securities.
Maintenance of liquidity
The investment portfolio will maintain sufficient liquidity to meet all reasonably anticipated operating
cash flow requirements of Council, as and when they fall due, without incurring significant transaction
costs due to being required to sell an investment. For these purposes, illiquid investments are
defined as investments that are not publicly traded in sufficient volume to facilitate, under most
market conditions, prompt sale without severe market price effect.
Examples include:
e investment in private placements;
e asecurity that is not supported or priced by at least two approved brokers/securities dealers;
e sub investment grade (i.e., a lower than rating BBB- (Standard and Poor's) or equivalent), and
in most cases, BBB rated investments; and
e unrated securities.
Return on investments
The portfolio is expected to achieve a market average rate of return and take into account Council’s
ethical investment appetite, risk tolerance, current interest rates, budget considerations, and the
economic cycle. Any additional return target set by Council will also consider the risk limitations,
ethical and prudent investment principles and cash flow characteristics identified within this policy.
Comparison of performance
For performance purposes, the portfolio will be compared to the Bloomberg AusBond Bank Bill Index
and/or the Bank Bill Swap Reference Rate over a rolling one-year period. The benchmark target is
to be set equal to or above the benchmark yield and consider the expected types of securities held
in each portfolio. In comparing performance, the portfolio will be market valued and take into account
all coupons, deposits and withdrawals to / from the portfolio.
ROLES AND RESPONSIBILITIES
Authorised personnel
The Director Corporate Services and the Manager Financial Services are authorised to invest funds
at their discretion in investments consistent with this policy and legislation.
The Manager Financial Services will report to Council for investment guidelines and oversight of
investment activities for the purposes of this policy.
Internal controls
The Manager Financial Services in consultation with the Director Corporate Services shall establish
internal controls and processes that will ensure investment objectives are met and that the
investment portfolios are protected from loss, theft or inappropriate use.
Page 14 of 63Section 15
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INVESTMENT OF SURPLUS FUNDS POLICY
The established processes will include monthly and quarterly reporting, as well as an annual review
of the policy. The internal controls will address the following:
e control of collusion;
e accounting and record keeping;
e evidence of quotes for each investment transaction;
e delegated authority to investment officers;
e compliance and oversight of investment parameters; and
e reporting guidelines.
The internal controls will be subject to periodic reviews by Council’s Internal Audit function to verify
compliance with the policy and legislation.
INVESTMENT PARAMETERS
Investable funds
For the purposes of this policy, investable funds are the moneys available for investment at any one
time and include Council’s bank account balance. Included in this balance is any moneys held by
Council on behalf of external parties (for example cash performance bonds).
Investable funds will be determined against the cash flow needs of Council following the adoption of
the annual budget.
Authorised investments
Without specific approval from Council or the Treasurer, investments are limited to those prescribed
by Section 6 of the Statutory Bodies Financial Arrangements Act 1982 for local governments with
Category 1 investment power, which include:
e deposits with a financial institution;
e interest bearing deposits;
e commercial paper;
e bank accepted/endorsed bank bills;
e bank negotiable certificates of deposit;
e short term bonds;
e floating rate notes;
e QIC Cash Fund; and
e QTC Capital Guaranteed Cash Fund, Debt Offset Facility, Fixed Rate Deposit (up to 12 months)
and QTC Working Capital Facility.
Prohibited investments
This Policy prohibits any investment carried out for speculative purposes. The Manager Financial
Services may include a prohibited investments list within the Investment Guidelines.
The following investments are prohibited by this investment policy:
e derivative based instruments (excluding floating rate notes);
e principal only investments or securities that provide potentially nil or negative cash flow;
e stand-alone securities issued that have underlying futures, options, forward contracts and swaps
of any kind; and
e securities issued in non-Australian dollars.
Page 15 of 63Section 16
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INVESTMENT OF SURPLUS FUNDS POLICY
Portfolio investment parameters and credit requirements
The following table shows the credit ratings and counterparty limits for Council:
Short Term Rating (Standard & Poor’s) or equivalent | Individual Total Limit
Counterparty
Limit
A1+ - Financial Institutions 100%
A1+ - Bond Mutual Funds
A2 — Financial Institutions
A3 — Financial Institutions
[Unrated NAN
QIC / QTC Pooled Cash Management Fund 100%
It is noted that for the purposes of this investment portfolio, the percentage limits apply effective from
the date of purchase as a percentage of the market value of the portfolio. No more than 20 per cent
of the portfolio is to be invested in Floating Rate Notes.
When considering investment options, the investment officer will establish a margin of 10 basis
points in interest rate returns to give preference to those institutions considered to be responsible
investors (e.g. do not invest in fossil fuel companies).
Maturity
The maturity structure of the portfolio will reflect a maximum term to maturity of no longer than 12
months.
Liquidity requirement
Given the nature of the funds invested, no more than 20 per cent of the investment portfolio will be
held in illiquid securities and at least 10 per cent of the portfolio can be called at no cost or will mature
within 0-7 days.
Breaches
Any breach of this policy is to be reported to the CEO and rectified within 24 hours of the breach
occurring.
Where Council holds an investment that is downgraded below the minimum acceptable rating level,
as prescribed under regulation for the investment arrangement, Council shall within 28 days after
the change becomes known to the local government, either obtain Treasurer’s approval for
continuing with the investment arrangement or sell the investment arrangement (including, for
example, withdrawing a deposit).
Where limits for different risk categories or where counterparty limits are breached, the Manager
Financial Services will bring the matter to the attention of the Director Corporate Services with a
recommendation on potential options (e.g. continuing with the investment through until maturity, or
withdrawing a deposit).
Safekeeping and custody
Each transaction will require written confirmation by the broker / dealer / bank. Council will hold
security documents, or alternatively a third party custodian authorised by the Manager Financial
Services and evidenced by safekeeping receipts may hold security documents.
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INVESTMENT OF SURPLUS FUNDS POLICY
Criteria of authorised dealers and broker
Council will maintain a list of authorised financial institutions and securities brokers that the
investment officers may deal with. These financial intermediaries must have a minimum long term
rating of at least either A+/A1/A+ from Standard and Poors, Moodys or Fitch IBCA.
All transactions undertaken on behalf of the investment portfolio of Council will be executed either
by Council directly, or through securities brokers registered as Australian Financial Service
Licensees (ASIC) with an established sales presence in Australia, or direct issuers that directly issue
their own securities which are registered on Council’s approved list of brokers/dealers and direct
issuers.
REPORTING
The Manager Financial Services will prepare a monthly report and evaluation of the transactions,
concentrations, performance and compliance of the investment portfolio. The report will include:
e summary of securities held at the end of the reporting period by counterparty;
e liquidity of the portfolio as at reporting date;
e percentage of the portfolio considered ethical investment;
e percentage of the portfolio held by investment risk category; and
e¢ performance of the portfolio [relative to Bloomberg AusBond Bank Bill Index benchmark and/or
BBSW].
On an annual basis, the policy will be reviewed and amended where required, with any amendments
to be approved by Council prior to implementation as part of annual budget adoption.
PERFORMANCE MEASUREMENT
The investment return for the portfolio shall be measured using the market value of the portfolio,
including withdrawals and deposits, and total performance of the portfolio compared to the
Bloomberg AusBond Bank Bill Index. This is to include changes in the capital value of assets held
(where applicable), income from managed investment portfolio assets, proceeds of sales of assets
sold and cost of assets acquired. The market value of the portfolio is to be calculated at least monthly
to coincide with monthly reporting. In defining market value, at least two pricing sources should be
included in the valuation of the securities.
DEFINITIONS
BBSW - Bank Bill Swap Rate — This is the daily calculation of the yields on bank bills of 1, 2, 3, 4,
5, and 6 month maturities used for the setting of financial arrangements.
Bloomberg AusBond Bank Bill Index — widely considered to be the industry benchmark for short
term cash fund performance and is used by market participants as a means of comparing the returns
generated by the various cash funds available in the market.
Credit Risk — is the risk of loss due to the failure of an investment issuer or guarantor
Ethical Investment Principles — \|nvestment in companies or industries that promote positive
approaches to environmental, social and corporate governance issues; or the avoidance of
investment in industries deemed harmful to health or the environment. These principles have been
recognised by the United Nations Principles for Responsible Investment.'
1 Further information on the United Nations Principles for Responsible Investment, including a schedule of Australian signatories, can be
obtained from the following website http://www.unpri.org/principles/
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INVESTMENT OF SURPLUS FUNDS POLICY
Financial Institution is defined as an authorised deposit-taking institution within the meaning of the
Banking Act 1959 (Cwlth), Section 5.?
Investments are defined as arrangements that are undertaken or acquired for producing income
and apply only to the cash investments of Noosa Shire Council.
Market Value of the portfolio is the book value of fixed term fixed interest deposits plus a market
value assessment of commercial paper, bank bills, and bonds or floating rate notes.
QIC — Queensland Investment Corporation.
QTC — Queensland Treasury Corporation.
RELEVANT POLICIES AND LEGISLATION
Statutory Bodies Financial Arrangements Act 1982
Statutory Bodies Financial Arrangements Regulation 2007
Local Government Act 2009
Banking Act 1959 (Cwlth)
Version control
Version Reason/ Triager Change (Y/N) Endorsed/ Reviewed by Date
2 For a list of authorised deposit taking institutions, refer to the website of the Australian Prudential Regulation Authority:
http://www.apra.gov.au/adi/.
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ATTACHMENT 3
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ATTACHMENT 3
| ¢ WY NOOSA Council Policy
mi Keelenor DEBT POLICY
Corporate Plan Reference: Long term planning for Noosa Shire
Endorsed by Council: 6 July 2018
Policy Author: Director Corporate Services
POLICY BACKGROUND
The purpose of this policy is to ensure the sound management of Council's existing and future debt.
The policy will provide clear guidance for staff in the management of Council's debt portfolio and
maintenance of appropriate debt and debt service levels.
This policy applies to all Councillors and Council staff and extends to all borrowing activities of
Council and any controlled entities.
COUNCIL POLICY
Council will utilise a debt management strategy based on sound financial management principles
and ensure net debt (net financial liabilities) remains within financial sustainability targets.
Borrowing Purposes
1. Council will not utilise loan funding to finance operating activities or recurrent expenditure.
2. Council undertakes full analysis of all funding options as outlined in the Long Term Financial
Model, including a forward program of capital works, to determine loan funding requirements.
3. Council recognises that infrastructure demands placed upon Council can often only be met
through borrowings, but will always be mindful of the additional cost incurred by the community
when assets are acquired through borrowings which increases the cost of providing capital
infrastructure.
4. Council will endeavour to fund all capital renewal projects from operating cash flows and
borrow only for new or upgrade capital projects, having regard to sound financial management
principles and giving consideration to inter-generational equity for the funding of long term
infrastructure projects.
5. | Where capital expenditure is deferred from one year to the next, the drawdown of approved
loan funds will be reviewed to minimise interest expenses.
6. Borrowings for infrastructure that provides a positive rate of return on investment will take
priority over borrowing for other assets.
Debt Term
7. | Where capital projects are financed through borrowings, Council will repay the loans within a
term not exceeding the life of those assets, and over a term that optimises cash flow efficiency.
7.1. If surplus funds become available, and where it is advantageous to Council, one-off loan
repayments will be made to reduce the term of existing loans.
7.2. In an environment of fluctuating interest rates, and where there is a distinct economic
advantage to Council, consideration will be given to renegotiating any outstanding loans
to obtain the best long-term benefit to Council.
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DEBT POLICY
Repayment Ability
8. Council will maintain close scrutiny of debt levels to ensure that relative sustainability indicators
will not exceed target parameters recommended by Queensland Treasury Corporation and the
Local Government Regulation 2012
Borrowing Sources
9. Council will raise all external borrowings at the most competitive rates available and from
sources available as defined by legislation. Consideration will be given to provision of loans to
business activities from surplus cash reserves held by Council by way on an internal loan.
Proposed Borrowings
10 Pursuant to section 192 Local Government Regulation 2012, Council must prepare a debt
policy each year that states the new borrowings planned for the current financial year and the
next 9 financial years.
10.1 Proposed Borrowings are outlined in Appendix A
Leases
11. Funding alternatives for asset acquisition includes leasing. Leases are defined as being either
operating leases or finance leases. Lease vs. Buy analysis will be undertaken prior to entering
into any contract for leasing.
11.1. Operating leases are undertaken for office equipment, computer equipment and vehicles
under master lease facilities subject to periodic review.
11.2. Finance leases are essentially loans and require prior approval by Treasury under the
Statutory bodies Financial Arrangements Act 1982.
Internal Loans
12. The provision and approval of an internal loan will depend on the availability of surplus funds
at the time of application and the capacity of either the business or operational activity to repay
the loan.
12.1. All applications for internal loans will be made by reference to the Financial Services
Branch for consideration in accordance with the Long Term Financial Forecast.
12.2. The term of the loan will be appropriate to the life of the asset being financed.
12.3. The interest rate will be the sum of (a) the equivalent QTC borrowing rate for the
proposed term; (b) the QTC administration charge; and (c) an additional margin above
the QTC borrowing rate. In all cases, where business activities are subject to the
provisions of the National Competition Policy, the cost to the business will be no less
than what would apply to an equivalent private sector business.
12.4. The interest rate applicable to internal loans relating to operational activities of Council
will be the actual borrowing cost from QTC including administrative charges.
12.5. Council may, upon reasonable notice being given, require repayment of part or all of the
balance of the loan at any time, which would require the business activity to convert the
outstanding balance of the loan to an external facility.
12.6. The balance of the outstanding loan will be recorded as a liability in the balance sheet of
the business activity and an asset in the balance sheet of Council.
12.7. Provision for the repayment of the loan will be included in the annual budget for the
business activity.
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DEBT POLICY
GUIDING PRINCIPLES
The purpose of establishing a Debt Policy is to:
° Provide a comprehensive view of Council's long term debt position and the capacity to fund
infrastructure growth for the Shire;
° Increase awareness of issues concerning debt management;
° Enhance the understanding between Councillors, community groups and Council staff by
documenting policies and guidelines;
° Demonstrate to government and lending institutions that Council has a disciplined approach
to borrowing.
ROLES AND RESPONSIBILITIES
Pursuant to section 192 of the Local Government Regulation 2012 detail of the proposed borrowing
for the current year and the future 9 years will be prepared annually as part of the budget process.
Applications outlining proposed borrowings will be forwarded to the Minister for Local Government
for approval.
Credit Reviews will be undertaken periodically by the QTC on behalf of the Minister for Local
Government.
Loan proceeds will be drawn down subject to cash flow requirements annually so as to minimise
interest expenses.
All lease proposals will be referred to Financial Services for evaluation against the QTC Asset
Financing Model to assess alternatives for funding asset acquisition and to ensure statutory
compliance.
MEASUREMENT OF SUCCESS
Financial sustainability indicators remain within target ranges and the provision of necessary
infrastructure is not constrained through the lack of capital funding.
Details of outstanding loans will be reported annually in Council’s Financial Statements and Annual
Report.
DEFINITIONS
Business Activity — A Council activity subject to the application of full cost pricing principles as
defined in the Local Government Act 2009 and Local Government Regulation 2012.
Inter-generational equity — This relates to the fairness of the distribution of the costs and benefits
of a policy when costs and benefits are borne by different generations. (i.e. the principle whereby
those who derive a direct benefit from the service or infrastructure provided actually pay for that
service).
Net financial liabilities ratio — This is an indicator of the extent to which the net financial liabilities
of Council can be serviced by its operating revenues. A ratio greater than zero (positive) indicates
that total liabilities exceed current assets, whereas a ratio of less than zero (negative) indicates that
current assets exceed total liabilities and therefore Council would appear to have the capacity to
increase loan borrowings.
QTC — Queensland Treasury Corporation.
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DEBT POLICY
RELEVANT POLICIES AND LEGISLATION
e Local Government Act 2009
e« Local Government Regulation 2012
e Statutory Bodies Financial Arrangements Act 1982
¢ Statutory Bodies Financial Arrangements Regulation 2007
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Appendix A
Schedule of Proposed Borrowing:
2018/2019 2019/2020 2020/2021 2021/2022 2022/2023 | 2023/2024 | 2024/2025 | 2025/2026 | 2026/2027 | 2027/2028
$,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000 $,000
Proposed Borrowings 4,875 2,290 1,000 2,500 2,500 1,000
Borrowing Purpose Capital projects as outlined in the adopted 5 year capital program
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ATTACHMENT 4
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ATTACHMENT 4
| ¢ ) | NOOSA Council Policy
be i Keelonroe PROCUREMENT POLICY
Corporate Plan Reference: Long term planning for Noosa Shire
Endorsed by Council: 6 July 2018
Policy Author: Director Corporate Services
POLICY BACKGROUND
This document sets out Council’s policy for the procurement of goods and services (including the
carrying out of works) and the disposal of assets. This policy applies to the procurement of all
goods, equipment and related services, construction contracts and service contracts (including
maintenance).
The procurement of all Council goods and services must be carried out in compliance with the
Local Government Act 2009 (the Act) and the Local Government Regulation 2012 (the Regulation).
The purpose of this policy is:
° To facilitate the procurement of goods and services in the most cost-effective, timely and
practical manner.
® To ensure that Council complies with legislation and where appropriate, the State Procurement
Policy.
° To ensure that all delegated officers have a clear understanding of their responsibilities.
° To maintain adequate internal control over all aspects of purchasing, supply and disposal.
° To ensure purchased works, goods and services contribute positively to Council’s delivery
of quality infrastructure and services.
Council’s procurement activities aim to achieve advantageous procurement outcomes by:
° promoting value for money with probity and accountability;
® advancing Council’s economic, social and environmental policies;
° providing reasonable opportunity for competitive local businesses that comply with relevant
legislation to supply to Council; and
° promoting compliance with relevant legislation.
In accordance with the contracting provisions contained in Chapter 6 of the regulation, this policy
incorporates relevant requirements regarding the procurement of goods and services and the
carrying out of the sound contracting principles as stated in Section 104 of the Act.
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PROCUREMENT POLICY
COUNCIL POLICY
1. SOUND CONTRACTING PRINCIPLES
Council officers must have regard to the following procurement principles in all purchasing activities:
a) Value for money
Council must harness its purchasing power to achieve the best value for money. The concept of
value for money is not restricted to price alone. The value for money assessment must include
consideration of:
e contribution to the advancement of Council’s priorities;
° fit for purpose, quality, services and support;
e whole-of-life costs including costs of acquiring, using, maintaining and disposal:
° internal administration costs;
° technical compliance issues;
° risk exposure; and
° the value of any associated environmental benefits.
b) Open and effective competition
Purchasing should be open and result in effective competition in the provision of goods and
services. Council must give fair and equitable consideration to all prospective suppliers.
c) The development of competitive local business and industry
Where price, performance, quality, suitability and other evaluation criteria are comparable, the
following areas may be considered in evaluating offers:
° creation of local employment opportunities;
° more readily available servicing support;
° more convenient communications for contract management; and
e the benefit to Council of an associated local commercial transaction.
d) Environmental protection and emissions reduction
Council promotes environmental protection and emissions reduction through its purchasing
procedures. In undertaking any purchasing activities Council will:
° promote the purchase of environmentally friendly goods and services that satisfy value for
money criteria;
e foster the development of products and processes of low environmental and climatic impact;
e include in procurement decision making goods and services that contribute to achieving
Council’s zero emission organisational strategy;
e provide an example to business, industry and the community by promoting the use of
climatically and environmentally friendly goods and services; and
° encourage environmentally responsible activities.
e) Ethical behaviour and fair dealing
Council officers involved in purchasing are to behave with impartiality, fairness, independence,
openness, integrity, and professionalism in their discussions and negotiations with suppliers and
their representatives.
Note: Equal consideration is not required to be given to each of the contracting principles.
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PROCUREMENT POLICY
2. PROCUREMENT THRESHOLDS
Procurement thresholds refer to the aggregate expenditure with a supplier for goods and services
of a similar type.
a) Purchases < $15,000 (excl GST)
When entering into a contract for the acquisition of goods or services for less than $15,000 the
following options apply:
° for purchases under $7,500 (excl GST) one verbal quotation is sufficient, however verbal
quotations can be recorded as an attachment in the Technology One (T1) procure to pay
module;
e for purchases between $7,500 and $15,000 (excl GST) two written quotations are to be invited
using (where possible) the VendorPanel Marketplace e-quotation tool. Council may decide not
to accept any of the quotes it receives.
° If a procurement activity is likely to be medium to high risk then a risk analysis should
be undertaken.
Records of the successful offer must be kept as an attachment in the T1 procure to pay module.
b) Purchases > $15,000 and < $200,000 (excl GST)
Council cannot enter into a medium-sized contract unless Council first invites three written quotes
for the contract. Written quotations are to be invited using (where possible) the VendorPanel
Marketplace e-quotation tool.
If a procurement activity is likely to be medium to high risk then a risk analysis should be
undertaken.
The invitation must be to at least three persons who Council considers can meet Council’s
requirements, at competitive prices. Council may decide not to accept any of the quotes it receives.
However, if Council does decide to accept a quote, Council must accept the quote most
advantageous to it having regard to the sound contracting principles identified in Section 106 of the
Act.
This requirement is subject to the exceptions identified in Item 3.
Records of the successful offer must be kept in Council’s document management system.
c) Purchases > $200,000 (excl GST)
Council cannot enter into a large-sized contract unless Council first invites written tenders for the
contract in accordance with the requirements of Section 224 of the regulation.
For purchases greater than $200,000 a formal tender process must be undertaken.
This requirement is subject to the exceptions identified in Item 3.
Council must either invite written tenders or invite expressions of interest (EOI) under Section 228
of the regulation. A Council resolution is required prior to undertaking an EOI.
The invitation for tenders must:
° be made by an advertisement in a newspaper that circulates generally in the local government
area of Council; and
e allow written tenders to be given to Council for at least 21 days after the advertisement
is published.
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PROCUREMENT POLICY
Council must comply with the requirements in section 228(7) of the regulation if it wants to invite
tenderers to change their tenders to take account of a change in the tender specifications.
Records of offers received must be kept on file in accordance with Council’s records management
procedures.
Council must as soon as practicable after entering a contract worth $200,000 or more (excl GST):
® publish the relevant details of the contract on Council’s website; and
e display the relevant details of the contract in a conspicuous place in Council’s public office
in Tewantin.
The relevant details must be published or displayed for a period of at least 12 months.
3. EXCEPTIONS FOR MEDIUM AND LARGE SIZED CONTRACTUAL ARRANGEMENTS
Section 229 of the Regulation identifies exceptions for medium and large-sized contracts. If one of
the exceptions applies, Council may enter into:
° a medium-sized contract without first inviting written quotes; or
° a large-sized contract without first inviting written tenders.
The exceptions are:
* if Council decides, by resolution, to prepare a quote or tender consideration plan and prepares
and adopts the plan in accordance with the requirements of section 230 of the regulation;
° entering into a contract if the contract is made with a person who is on an approved contractor
list established by Council in accordance with the requirements of section 231 of the regulation;
° entering into a contract if the contract is entered into with a supplier from a register of pre-
qualified suppliers established by Council in accordance with the requirements of section 232
of the regulation;
° entering into a contract for goods or services if the contract is entered into with a preferred
supplier under a preferred supplier arrangement that is made in accordance with the
requirements of section 233 of the regulation;
° entering into an arrangement with an approved supplier arrangement under an LGA
arrangement established in accordance with the requirements of section 234 of the regulation;
and
e entering into a medium-sized contract or a large-sized contract if:
° Council resolves that it is satisfied that there is only one supplier who is reasonably
available; or
° Council resolves that, because of the specialised or confidential nature of the services
that are sought, it would be impractical or disadvantageous for Council to invite
quotes or tenders; or
° a genuine emergency exists; or
° the contract is for the purchase of goods and is made by auction; or
° the contract is for the purchase of second-hand goods; or
° the contract is made with, or under an arrangement with, a government body.
4. DELEGATIONS
Only the Council officers listed in the financial delegations register are entitled to sign / approve
requisitions, and then only in accordance with their financial delegation limits. By signing or
approving a requisition / purchase order all officers are confirming that they have taken full notice
of this policy and will comply with all of the requirements of this policy.
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PROCUREMENT POLICY
5. REVIEW
It is the responsibility of the Director Corporate Services to monitor the adequacy of this policy and
recommend appropriate changes. This policy will be formally reviewed by Council annually.
ROLES AND RESPONSIBILITIES
Council officers responsible for the procurement of goods and services must comply with this
policy. It is the responsibility of Council officers involved in the procurement process to understand
the meaning and intent of this policy.
RELEVANT LEGISLATION
Council's Corporate Plan
Council's Operational Plan
Council’s Financial Delegations
Employee Code of Conduct
Councillor Code of Conduct
Procurement and Contracting Procedures
Purchase Card Procedures
Version contro
Version Reason/ Trigger Change (Y/N) Endorsed/ Reviewed by Date
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ATTACHMENT 5
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ATTACHMENT 5
| ¢ ) | NOOSA Council Policy
@ | COUNCIL GENERAL RATE
Corporate Plan Reference: The Noosa Community
Endorsed by Council: 6 July 2018
Policy Author: Director Corporate Services
POLICY BACKGROUND
Noosa Council recognises that community organisations provide an extensive range of valuable
community, sporting, recreational, environmental and cultural services to residents of the shire.
These services play a key role in the development of strong and connected communities and the
provision of positive lifestyle choices for residents.
Council currently supports these organisations through a number of mechanisms including direct
staff assistance and advice, the annual Council community grants program and via reduced fees
payable including development fees and contributions.
Council is also committed to supporting community organisations by providing a donation up to the
value of the annual general rates levied on a property owned or utilised by an eligible community
organisation.
COUNCIL POLICY
Legislative requirements
Section 93 (3) of the Local Government Act 2009 states that certain land is exempt from general
rates. Section 73 of the Local Government Regulation 2012 further details land that is exempt from
rating in accordance with Section 93(3)(j)(ii) of the Local Government Act 2009.
Section 119 of the Local Government Regulation 2012 states that Council may grant a ratepayer a
concession for rates or charges. Section 120(1)(b)(i) states that the concession may be granted if
Council is satisfied the land is owned by an entity whose objects do not include making a profit.
Eligibility Criteria
To be eligible for a donation under this policy, community organisations must meet the following
eligibility criteria. Organisations must:
“AL Be an incorporated not for profit organisation or a company limited by guarantee that has
been endorsed by the Australian Taxation Office as a charity (tax exempt fund or deductible
gift recipient);
2. Be a registered not for profit association in Queensland;
33 Either own, lease or be trustee for the subject land, and be directly responsible for the
payment of rates and charges levied by Council;
4. Be substantially volunteer-based and not in receipt of Queensland or Australian
Government operational funding;
5. Not operate under a commercial business model; and
6. Organisations must demonstrate their eligibility by completing the ‘Donations In-lieu of
Rates and Charges Levied by Council’ form.
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COUNCIL POLICY - GENERAL RATE DONATIONS
Classes of Organisations
1. Community, & welfare organisations
A. Not-for-profit organisations that exist primarily to undertake community service and welfare
activities and rely mainly on volunteer labour, membership fees and/or community funding to
operate sustainably.
B. Crisis and emergency accommodation - non-profit entities that operate for the public benefit by
providing crisis accommodation i.e. transitional short — medium term accommodation including
for example, accommodation for persons escaping domestic violence.
2. Housing facilities for the aged
A. Religious entities that provide housing for aged persons as defined in section 73 of the
Local Government Regulation 2012; or
B. Not-for-profit organisations that provide high care nursing home type housing for aged
persons. A donation is not applicable for independent living facilities. For those properties
with a combination of high-care and independent living facilities, a donation is only
applicable on general rates applicable to the high-care portion of the property.
Note: does not include accommodation facilities provided for aged persons by commercial
enterprises that are not registered charitable, not for profit, religious or community / welfare
organisations.
3. Emergency services
Not-for-profit emergency service organisations such as SES, Rural Fire Brigades, Air Sea Rescue,
and the like that rely wholly or in part on voluntary labour and funding drawn from the community.
4. Sporting and recreation organisations (a)
Up to a 100% donation on general rates will apply to not-for-profit organisations that undertake
particular sporting or recreational activities for the benefit of members and rely exclusively on
membership fees and/or community fundraising. These clubs may hold a Community Other liquor
licence. This does not include clubs or organisations with paid employees.
5. Sporting and recreation organisations (b)
Up to a 50% donation on general rates will apply to organisations that undertake sporting or
recreational activities for the benefit of members and have paid employees, hold an open liquor
licence and has less than 5 gaming machines.
6. Surf Life Saving Clubs
Up to a 100% donation on general rates will apply to Surf Life Saving Clubs that undertake particular
community, sporting or recreational activities for the benefit of members.
Recognition Provision
As a condition of a rate donation, suitable acknowledgement is to be given to Council by the
organisation for the rate donation provided. This acknowledgement can be in the form of signage,
any form of communication by the organisation to members or proper mention at appropriate
functions, events, delegations, presentations or the like.
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COUNCIL POLICY - GENERAL RATE DONATIONS
Donation Review Process
All donations approved under this policy will be reviewed every four years. Organisations will be
notified of the scheduled review in writing. To be eligible to continue to receive a donation,
organisations must demonstrate their eligibility by completing the ‘Donations In-lieu of Rates and
Charges Levied by Council’ form. Council may request additional information and/or an on-site
meeting with the organisation.
Donation recipients under this policy are required to immediately notify Council should their eligibility
status change. Failure to do so may result in Council recovering any funds incorrectly paid to, or on
behalf of the organisation.
ROLES AND RESPONSIBILITIES
Revenue Services will maintain the list of eligible organisations and undertake reviews of eligibility
in accordance with this policy.
DEFINITIONS
Commercial business model - means a business operating on a fee for service basis and has the
ability to generate sufficient income to support operations (excluding those child care centres and
kindergartens affiliated with the Creche and Kindergarten Association Ltd (C&K) or a community
based early childhood provider).
RELEVANT LEGISLATION
Local Government Act 2009
Local Government Regulation 2012
Revenue Statement
Revenue Policy
Version control
Version Reason/ Trigger Change (Y/N) Endorsed/ Reviewed by Date
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3 ADOPTION OF 2018-19 BUDGET
Author Director Corporate Services, Michael Shave
Corporate Services Department
Index ECM/ Subject/ 2018-19 Budget
Attachments 1. Noosa Council 2018/19 Budget document
(Note –75pg attachment provided separately to this report –
Councillors refer to Tab 2 of Councillor budget packs)
EXECUTIVE SUMMARY
Under sections 104 and 107A of the Local Government Act 2009 and section 170 of the Local
Government Regulation 2012, Council is required to adopt, for each financial year, after 31 May
before the financial year and before 1 August in the financial year, a budget and revenue
statement. The Noosa Council 2018/19 Budget document provided at Attachment 1 contains the
required documentation to adopt Council’s 2018/19 budget and the following motions have been
drafted to meet legislative requirements.
RECOMMENDATION
MOTION 1
That pursuant to section 104 of the Local Government Act 2009 and section 170 of the Local
Government Regulation 2012, the budget for the financial year ending 30 June 2019,
incorporating statements of income and expenditure, financial position, cash flow, changes in
equity, long-term financial forecast, revenue statement and revenue policy, and 2018/19 capital
program as contained in the Noosa Council 2018/19 Budget document (provided as Attachment
1 to the Special Meeting report dated 6 July 2018), be adopted.
MOTION 2
That pursuant to section 94 of the Local Government Act 2009 and section 80 of the Local
Government Regulation 2012, Council resolves to levy the differential general rates for the
2018/19 financial year as set out in the Revenue Statement contained in the Noosa Council
2018/19 Budget document (provided as Attachment 1 to the Special Meeting report dated 6 July
2018).
MOTION 3
That pursuant to section 81 of the Local Government Regulation 2012, Council resolves that the
rating categories of rateable land in its local government area and a description of each of the
rating categories for 2018/19, be as follows:
Category Description Identification
(Guidance only)
1. Rural & Agricultural. Land used, or intended to be used, for rural or Land with the following
agricultural or primary production purposes. land use codes: 44, 60-
61, 64-71, 73-89 and 93
or as otherwise
identified by the CEO.
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Section 33
SPECIAL MEETING AGENDA 6 JULY 2018
Category Description Identification
(Guidance only)
2. Non-Residential – RV Land, with a rateable value less than or equal to Land with the following
<=$175,000. $175,000, which is used, or intended to be used, land use codes: 07-20,
for non-residential purposes other than land 22-39, 41-50, 52 and 91
included in categories 1, 5, 20-26, 29. or as otherwise
identified by the CEO.
3. Non-Residential - RV Land, with a rateable value between $175,001 Land with the following
$175,001 - $400,000. and $400,000, which is used, or intended to be land use codes: 07-20,
used, for non-residential purposes other than 22-39, 41-50, 52 and 91
land included in categories 1, 5, 20-26, 29. or as otherwise
identified by the CEO.
4. Non-Residential - RV > Land, with a rateable value greater than Land with the following
$400,000. $400,000, which is used, or intended to be used, land use codes: 07-20,
for non-residential purposes other than land 22-39, 41-50, 52 and 91
included in categories 1, 5, 20-26, 29. or as otherwise
identified by the CEO.
5. Extractive Industries. Land used for the purposes of extractive Land with land use
industry, other than land included in category 29. code 40 or as otherwise
identified by the CEO.
6. Residential (PPR) and Land, with a rateable value of less than or equal Land with the following
Other – RV to $280,000 which is- land used codes: 01,
<=$300,000. a. used for residential purposes as the owner’s 02, 03, 04, 05 and 06 or
principal place of residence other than land as otherwise identified
in categories 28; or by the CEO.
b. not included in any other category.
7. Residential (PPR) and Land, with a rateable value between $280,001 Land with the following
Other – RV $300,001 - and $450,000 which is- land used codes: 01,
$450,000. a. used for residential purposes as the owner’s 02, 03, 04, 05 and 06 or
principal place of residence other than land as otherwise identified
in categories 28; or by the CEO.
b. not included in any other category.
8. Residential (PPR) and Land, with a rateable value between $450,001 Land with the following
Other – RV $450,001 - and $550,000 which is- land used codes: 01,
$550,000. a. used for residential purposes as the owner’s 02, 03, 04, 05 and 06 or
principal place of residence other than land as otherwise identified
in categories 28; or by the CEO.
b. not included in any other category.
9. Residential (PPR) and Land, with a rateable value between $550,001 Land with the following
Other – RV $550,001 - and $700,000 which is- land used codes: 01,
$700,000. a. used for residential purposes as the owner’s 02, 03, 04, 05 and 06 or
principal place of residence other than land as otherwise identified
in categories 28; or by the CEO.
b. not included in any other category.
10. Residential (PPR) and Land, with a rateable value between $700,001 Land with the following
Other – RV $700,001 - and $800,000 which is- land used codes: 01,
$800,000. a. used for residential purposes as the owner’s 02, 03, 04, 05 and 06 or
principal place of residence other than land as otherwise identified
in categories 28; or by the CEO.
b. not included in any other category.
Page 33 of 63
Section 34
SPECIAL MEETING AGENDA 6 JULY 2018
Category Description Identification
(Guidance only)
11. Residential (PPR) and Land, with a rateable value between $800,000 Land with the following
Other – RV $800,001 - and $920,000 which is- land used codes: 01,
$920,000. a. used for residential purposes as the owner’s 02, 03, 04, 05 and 06 or
principal place of residence other than land as otherwise identified
in categories 28; or by the CEO.
b. not included in any other category.
12. Residential (PPR) and Land, with a rateable value between $920,001 Land with the following
Other – RV $920,001 - and $1,100,000 which is- land used codes: 01,
$1,100,000. a. used for residential purposes as the owner’s 02, 03, 04, 05 and 06 or
principal place of residence other than land as otherwise identified
in categories 28; or by the CEO.
b. not included in any other category.
13. Residential (PPR) and Land, with a rateable value between $1,100,001 Land with the following
Other – RV $1,100,001 and $1,400,000 which is- land used codes: 01,
- $1,400,000. a. used for residential purposes as the owner’s 02, 03, 04, 05 and 06 or
principal place of residence other than land as otherwise identified
in categories 28; or by the CEO.
b. not included in any other category.
14. Residential (PPR) and Land, with a rateable value between $1,400,001 Land with the following
Other – RV $1,400,001 and $2,500,000 which is- land used codes: 01,
- $2,500,000. a. used for residential purposes as the owner’s 02, 03, 04, 05 and 06 or
principal place of residence other than land as otherwise identified
in categories 28; or by the CEO.
b. not included in any other category.
15. Residential (PPR) and Land, with a rateable value greater than Land with the following
Other – RV > $2,500,000 which is- land used codes: 01,
$2,500,000. a. used for residential purposes as the owner’s 02, 03, 04, 05 and 06 or
principal place of residence other than land as otherwise identified
in categories 28; or by the CEO.
b. not included in any other category.
16. Residential (Not PPR) Land, with a rateable value less than or equal to Land with the following
– RV <=$420,000. $420,000, used for residential purposes other land used codes: 02, 03
than as the owner’s principal place of residence and 05 or as otherwise
other than land in category 27. identified by the CEO.
17. Residential (Not PPR) Land, with a rateable value between $420,001 Land with the following
– RV $420,001 - and $500,000, used for residential purposes land used codes: 02, 03
$500,000. other than as the owner’s principal place of and 05 or as otherwise
residence other than land in category 27. identified by the CEO.
18. Residential (Not PPR) Land, with a rateable value between $500,001 Land with the following
– RV $500,001 - and $750,000, used for residential purposes land used codes: 02, 03
$750,000. other than as the owner’s principal place of and 05 or as otherwise
residence other than land in category 27. identified by the CEO.
19. Residential (Not PPR) Land, with a rateable greater than $750,000, Land with the following
– RV > $750,000. used for residential purposes other than as the land used codes: 02, 03
owner’s principal place of residence other than and 05 or as otherwise
land in category 27. identified by the CEO.
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Section 35
SPECIAL MEETING AGENDA 6 JULY 2018
Category Description Identification
(Guidance only)
20. Vacant Land – RV > Vacant land with a rateable value greater than Land with the following
$1,000,000 and area $1,000,000 and with an area of more than land used codes: 01, 04
more than 1,500 m2. 1,500m2 other than land included in category and 06 or as otherwise
22. identified by the CEO.
21. Pump Stations, Stock Land used for the purposes of a pump station, a As identified by the
grazing and garages garage, or pursuant to a stock grazing permit CEO.
with area less than with an area less than 20m2.
20m2.
22. Subdivided land not Vacant land to which Chapter 2, Part 2, Division Land with the following
yet developed 5, Subdivision 3 of the Land Valuation Act 2010 land used code 72 or as
applies. otherwise identified by
the CEO.
23. Retirement Villages Land used for the purposes of a retirement Land with the following
village. land used code 21 or as
otherwise identified by
the CEO.
24. Shopping Centres – Land used for the purposes of a shopping Land with the following
gross floor area centre, with a gross floor area between 2,500 land used codes: 14,
between 2,500 and and 10,000 square meters. 15, 16 or 23 or as
10,000 square meters otherwise identified by
the CEO.
25. Shopping Centres – Land used for the purposes of a shopping Land with the following
gross floor area centre, with a gross floor area greater than land used codes: 14,
greater than 10,000 10,000 square meters. 15, 16 or 23 or as
square meters otherwise identified by
the CEO.
26. Shopping Centres – Land used for the purposes of a shopping Land with the following
gross floor area centre, with a gross floor area between 1,000 land used codes: 14,
between 1,000 and and 2,500 square meters. 15, 16 or 23 or as
2,500 square meters otherwise identified by
the CEO.
27 Strata Units (Not Land which is a strata unit used for residential or Land with the following
PPR). accommodation purposes other than as the land used codes: 08 or
owner’s principal place of residence. 09 or as otherwise
identified by the CEO.
28. Strata Units (PPR). Land which is a strata unit used for residential or Land with the following
accommodation purposes as the owner’s land used codes: 08 or
principal place of residence. 09 or as otherwise
identified by the CEO.
29. Extractive Industries. Land used for the purpose of extractive industry Land with land use
for more than 50,000 tonnes per annum of code 40 or as otherwise
material from the earth. identified by the CEO.
30. Nursing Homes Land used for the purposes of an aged care Land with the following
facility or nursing home. land used code 27 or as
otherwise identified by
the CEO.
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Section 36
SPECIAL MEETING AGENDA 6 JULY 2018
MOTION 4
That pursuant to section 94 of the Local Government Act 2009 and section 94 of the Local
Government Regulation 2012, Council resolves to levy the special charges for the 2018/19
financial year as set out in the Revenue Statement contained in the Noosa Council 2018/19
Budget document (provided as Attachment 1 to the Special Meeting report dated 6 July 2018).
The special charges set out in the Revenue Statement are:
Tourism and Economic Levy
Noosa Waters Lock and Weir Maintenance Levy
Noosa Waters Canal Maintenance Levy
Noosa Junction Levy
Hastings Street Precinct Levy
Noosa Main Beach Levy
Rural Fire Charge
Hastings Street Community Safety Program Charge
Lower Noosa North Shore Electricity Charge
For that purpose the rateable land to which the special charges apply and the overall plans for
the services, facilities or activities to which the special charges apply be the rateable land and
overall plans specified in the Revenue Statement.
MOTION 5
That pursuant to section 94 of the Local Government Regulation 2012, Council resolves to adopt
the overall plans, annual implementation plans and benefitted area maps specified in the
Revenue Statement contained in the Noosa Council 2018/19 Budget document (provided as
Attachment 1 to the Special Meeting report dated 6 July 2018) for the special charges it resolves
to levy under resolution 4.
MOTION 6
That pursuant to section 94 of the Local Government Act 2009 and section 99 of the Local
Government Regulation 2012, Council resolves to levy the utility charges for the 2018/19
financial year as set out in the Revenue Statement contained in the Noosa Council 2018/19
Budget document (provided as Attachment 1 to the Special Meeting report dated 6 July 2018).
MOTION 7
That pursuant to section 94 of the Local Government Act 2009 and section 103 of the Local
Government Regulation 2012, Council resolves to levy the separate charges for the 2018/19
financial year as set out in the Revenue Statement contained in the Noosa Council 2018/19
Budget document (provided as Attachment 1 to the Special Meeting report dated 6 July 2018).
The separate charges set out in the Revenue Statement are:
Environment Levy
Sustainable Transport Levy
Heritage Levy
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Section 37
SPECIAL MEETING AGENDA 6 JULY 2018
MOTION 8
That pursuant to section 107 of the Local Government Regulation 2012 and section 114 of the
Fire and Emergency Services Act 1990, Council resolves that rates and utility charges, and the
Queensland Government’s Emergency Management, Fire and Rescue Levy, for the year ending
30 June 2019 will be levied six monthly and as set out in the Revenue Statement contained in the
Noosa Council 2018/19 Budget document (provided as Attachment 1 to the Special Meeting
report dated 6 July 2018).
MOTION 9
That pursuant to section 122 of the Local Government Regulation 2012, Council resolves to grant
concessions to ratepayers as set out in the Revenue Statement (contained in the Noosa Council
2018/19 Budget document) and Council’s General Rate Donations Policy.
MOTION 10
That pursuant to section 118 of the Local Government Regulation 2012, Council resolves that all
rates and charges, and the State Government’s Emergency Management, Fire and Rescue Levy
must be paid within 30 days after the date of issue of the rates notice.
MOTION 11
That pursuant to section 133 of the Local Government Regulation 2012, Council resolves that all
overdue rates and charges bear interest as set out in the Revenue Statement contained in the
Noosa Council 2018/19 Budget document (provided as Attachment 1 to the Special Meeting
report dated 6 July 2018).
MOTION 12
That pursuant to section 257 of the Local Government Act 2009 Council delegates to the Chief
Executive Officer its powers under section 81 of the Local Government Regulation 2012 to
identify the differential rating category into which each parcel of rateable land in the Council’s
local government area is included by using relevant information from the Council’s land record
and any other information which identifies the use of rateable land.
MOTION 13
That it be recorded that in each case where a preceding Motion refers to a matter set out in the
Revenue Statement contained in the Noosa Council 2018/19 Budget document (provided as
Attachment 1 to the Special Meeting report dated 6 July 2018), that matter is incorporated by
reference into, and forms part of the terms and content of the motion, and will be so incorporated
and form part of the terms and content of Council’s resolution to adopt the motion.
Page 37 of 63
Section 38
SPECIAL MEETING AGENDA 6 JULY 2018
REPORT
1 Background
In accordance with sections 104 and 107A of the Local Government Act 2009 and section 170 of
the Local Government Regulation 2012, Council is required to adopt, for each financial year, after
31 May before the financial year and before 1 August in the financial year, a budget and revenue
statement.
The budget document provided for consideration and adoption includes:
Budget Financial Statements including Long Term Financial Forecast;
Rates and Charges Comparison;
Relevant Measures of Financial Sustainability;
Schedule of Levies and Separate Charges;
Capital Program;
Revenue Policy; and
Revenue Statement.
2 Total Council Expenditure Budget
Council’s total 2018/19 expenditure budget of $128 million incorporates an operating expenditure
budget of $95.5 million, capital expenditure budget of $29.1 million and loan repayments of $3.3
million.
3 Financial Sustainability
The 2018/19 budget continues Council’s focus on and compliance with its Financial Sustainability
Policy. Council has an ongoing responsibility to ensure that it has sufficient resources now and
into the future to provide levels of service that are both affordable and considered appropriate by
the community. This responsibility encompasses how decisions are made regarding the
allocation of ratepayer funds to Council’s day to day operations as well as towards the
replacement of existing assets and procurement of new assets
The key measurement criteria for whether Council is achieving its financial sustainability
objectives over the short and medium term are three financial sustainability ratios required to be
published under legislation. These ratios effectively allow the community to determine:
1. If Council is appropriately funding its day to day operations and asset consumption costs (i.e.
the operating surplus ratio);
2. Ensuring its debt is at a level that can be repaid from current operating revenues (i.e. the net
financial liabilities ratio); and
3. Replacing community infrastructure when required and to ensure asset service levels can be
maintained (i.e. the asset sustainability ratio).
The 2018/19 budget continues Council’s financial sustainability commitment with all three ratios
within the benchmark ranges set by the Queensland Government:
Indicator Target Budget
Operating Surplus Ratio 0-10% 0.2%
Net Financial Liabilities Ratio <60% -0.6%
Asset Sustainability Ratio >90% 114.6%
Page 38 of 63
Section 39
SPECIAL MEETING AGENDA 6 JULY 2018
4 Operating Budget
Council’s 2018/19 operating budget includes both revenue and expenditure elements required to
deliver day to day operations according to current levels of service. The table below outlines the
proposed operating budget position, with an operating surplus position ensuring that Council’s
required operating expenditure for the financial year is fully funded by operating revenue.
Operating Budget 2018/19
($’000)
Revenue $95,669
Expenditure $95,515
Operating Surplus $154
5 Budget Breakdown
A brief outline of the main elements of Council budget is provided below.
5.1 Operating Revenue
Net Rates and Utility Charges
Total 2018/19 budgeted net rates and utility charges total $66.6 million, with the early payment
discount ($2.1 million), pensioner concessions ($660k), and general rate donations for
community organisations ($137k) continuing. An average residential property on the minimum
general rate will receive an annual increase in total rates and charges of $35 or 2.4%. Included in
this amount is a minimum general rate increase of $20 (1.9%) in line with inflation, and a $15
(4.8%) increase in the 3-bin waste collection charge resulting from additional contract costs to
Council for waste recycling.
Full details of Council’s rates and charges are contained in the Revenue Statement 2018/19.
Fees and Charges
Council has forecast $5.5 million in revenue from fees and charges in 2018/19, an increase of
$462k or 9%. Development related revenue of $1.1 million and local laws revenue of $1.2 million
makes up 42% of the total Council fees and charges budget.
Rental Income
Total 2018/19 budgeted rental income primarily related to property leasing totals $1.5 million.
Included in this total is expected revenues of $165k from the commencement of operations at the
Peregian Beach Digital Hub.
Interest Received
Interest on cash investments and overdue rates is anticipated to reach $1.65 million in 2018/19.
This is slightly lower than that budgeted for the 2017/18 year and is based on expected cash
balances and rate arrears throughout the year.
Page 39 of 63
Section 40
SPECIAL MEETING AGENDA 6 JULY 2018
Sales
Total sales revenue for 2018/19 is estimated at $8.7 million. Sales revenue is derived from
activities such as holiday park occupancy, waste management disposal fees and recyclable
sales, and revenue generated from Council’s community facilities (Aquatic Centre, Leisure
Centre, The J, etc.)
Unitywater Interest
Interest associated with Council’s equity holding in Unitywater is estimated at $2.6 million for
2018/19.
Other Unitywater Payments
Dividend and tax payments associated with Council’s equity holding in Unitywater is estimated at
$3 million for 2018/19
Other Income
Income from other sundry sources is estimated at $810k for the 2018/19 financial year.
Grants & Subsidies
Operating grants and subsidies of $5.2 million relate primarily to the annual financial assistance
grant $2.2 million, Australian and Queensland government payments totalling $2.7 million to fund
Noosa Community Support operations, and Queensland government library funding of $233k.
5.2 Operating Expenditure
Employee Benefits
Employee costs of $32.2 million represents the staff operational cost of Council and includes all
employee related expenditure including superannuation, workers compensation insurance and
staff training. The total increase in staff costs from 2017/18 is 6.3%, which includes additional
resourcing with respect to asset management, customer service, bushland care, advertising
signage compliance and shire heritage increasing the total Council establishment to 368 FTE.
Materials and Services
Materials and services are a significant component of Council’s expenditure budget at $41.3
million. Waste management costs of $8.8 million have increased due to increased recycling
contract disposal costs in addition to inflation allowances for waste collection and landfill
contracts. $8.3 million in maintenance and operational costs has been allocated to maintain
service levels for shire parks and natural areas, roads and beaches and canals.
Other significant expense items included in the budget include annual lifeguard service provision
by SLSQ, holiday park operations, Tourism Noosa payments for tourism promotion and operating
and maintenance costs for Council’s community and commercial facilities.
Finance Costs
Finance costs of $2.6 million includes $2.1 million for interest payments on Council borrowings
with Queensland Treasury Corporation, future landfill rehabilitation provisioning and bank and
merchant fees.
Page 40 of 63
Section 41
SPECIAL MEETING AGENDA 6 JULY 2018
Depreciation
The budget includes asset consumption costs of $19.2 million and has increased by $687k when
compared to the 2017/18 budget due to Council’s recent significant capital investment and
increased value of Council’s infrastructure base.
Other Expenses
Other expenses are estimated at $154k for 2018/19.
6 Capital Budget
Council’s 2018/19 capital budget of $29.1 million includes an investment of $21.9 million to renew
existing infrastructure, with an additional $7.2 million for new and upgrade works. Council intends
to fund the program via a mix of grants ($3.3 million), loan borrowings ($4.9 million) and cash
($20.9 million).
A number of significant projects are continuing into the 2018/19 financial year including the
Noosa Heads Park Road boardwalk renewal, Noosaville library refurbishment, Cooroy bridge
replacements and the Tewantin Hilton Terrace & Ernest Street intersection upgrade. The full list
of projects for the 2018/19 financial year is contained in the Noosa Council 2018/19 Budget
document.
Previous Council Consideration
Nil.
Finance
The Revenue Policy and Statement is the head of power that allows Council to levy rates and
charges on an annual basis.
Risks & Opportunities
Adoption of the annual budget is required under section 107A of the Local Government Act 2009
to provide Council the power to levy rates and charges, charge fees and expend funds on
delivering services to the community.
Consultation
External Consultation - Community & Stakeholder
Specific local associations and ratepayer groups have been consulted where required with
respect to the development of special rates for the 2018/19 financial year.
Internal Consultation
All areas of Council have been involved in the development of the proposed budget and a
number of workshops have been held with Councillors
Page 41 of 63
Section 42
SPECIAL MEETING AGENDA 6 JULY 2018
Departments/Sections Consulted:
X Chief Executive Officer X Community Services X Corporate Services
Executive Officer Director Director
Executive Support Community Development Financial Services
Community Facilities ICT
Libraries & Galleries Procurement & Fleet
Local Laws Property
Waste & Environmental Health Revenue Services
X Executive Services X Environment & Sustainable Development X Infrastructure Services
Director Director Director
Community Engagement Building & Plumbing Services Asset Management
Customer Service Development Assessment Buildings and Facilities
Governance Economic Development Civil Operations
People and Culture Environmental Services Disaster Management
Strategic Land Use Planning Infrastructure Planning,
Design and Delivery
Page 42 of 63
Section 43
SPECIAL MEETING AGENDA 6 JULY 2018
4 ADOPTION OF 2018-19 FEES AND CHARGES
DOCUMENT INFORM AT ION
Author Director Corporate Services, Michael Shave
Corporate Services Department
Index ECM/ Subject/ 2018 - 2019 Budget
Attachments 1. 2018-19 Fees and Charges
(Note – 57 pg attachment provided separately to this report –
Councillors refer to Tab 3 of Councillor budget packs)
EXECUTIVE SUMMARY
General cost-recovery fees and commercial charges are expected to generate approximately
$15.8 million in the 2018/19 financial year, representing almost 17% of Council’s combined
annual operating revenue. Cost-recovery fees are set where possible to reflect cost recovery,
with commercial charges set at full cost after consideration of market factors. The 2018-19 fees
and charges schedule is provided in Attachment 1.
RECOMMENDATION
That Council note the report by the Director Corporate Services to the Special Meeting dated 6
July 2018 and pursuant to sections 97, 98 and 262(3)(c) of the Local Government Act 2009, fix,
for the 2018/19 financial year the cost-recovery fees and commercial charges provided as
Attachment 1 to the report.
REPORT
Section 97 of the Local Government Act 2009 requires that cost-recovery fees are to be set at a
level equal to or less than cost of providing a particular service. As part of the 2018-19 budget
development, fees and charges were reviewed to ensure that where possible prices were set for
anticipated volumes at cost reflective levels in line with legislation. Increases identified at levels
above inflation were subsequently presented to Councillors through budget workshops for
discussion and agreement.
Charges which are commercial in nature come under Section 262(3)(c) of the Local Government
Act 2009. Commercial charges are applicable to both of Council’s nominated business activities,
Waste Management and the Holiday Parks. Full cost price modelling was undertaken for both of
these activities to ensure that charges reflected full cost and a full user pays philosophy, and no
general rate subsidy was required.
Previous Council Consideration
Nil.
Finance
General cost-recovery fees and commercial charges are expected to generate approximately
$15.8 million in the 2018/19 financial year, representing almost 17% of Council’s combined
annual operating revenue.
Page 43 of 63
Section 44
SPECIAL MEETING AGENDA 6 JULY 2018
Risks & Opportunities
Failure to appropriately adopt general cost-recovery fees and commercial charges may result in
Council being unable to charges for goods and services, compromising ongoing financial
sustainability and Council’s reputation.
Consultation
External Consultation - Community & Stakeholder
Nil.
Internal Consultation
Departments/Sections Consulted:
X Chief Executive Officer X Community Services X Corporate Services
Executive Officer Director X Director
Executive Support Community Development X Financial Services
Community Facilities ICT
Libraries & Galleries Procurement & Fleet
Local Laws Property
Waste & Environmental Health Revenue Services
X Executive Services X Environment & Sustainable Development X Infrastructure Services
Director Director Director
Community Engagement Building & Plumbing Services Asset Management
Customer Service Development Assessment Buildings and Facilities
Governance Economic Development Civil Operations
People and Culture Environmental Services Disaster Management
Strategic Land Use Planning Infrastructure Planning,
Design and Delivery
Page 44 of 63
Section 45
SPECIAL MEETING AGENDA 6 JULY 2018
5 LEVEL OF SERVICE CATALOGUE 2018-19
DOCUMENT INFORM AT ION
Author Chief Executive Officer, Brett de Chastel
CEO’s Office
Index ECM/ Subject/ 2018 – 2019 Budget
Attachments 1. Level of Service Catalogue 2018/19
(Note – 150 pg attachment provided separately to this report –
Councillors refer to Tab 4 of Councillor budget packs)
EXECUTIVE SUMMARY
Not applicable.
RECOMMENDATION
That Council note the report by the Chief Executive Officer to the Special Meeting dated 6 July
2018 regarding the Level of Service Catalogue and:
A. Note the development of the Level of Service Catalogue 2018/19 as the first stage in
documenting all of Council’s service levels; and
B. Adopt the Level of Service Catalogue 2018/19 (as provided at Attachment 1 to the report)
for the purpose of identifying the levels of service for each of the identified service
categories.
REPORT
For the first time since our re-establishment, we are introducing into our suite of budget
documents for adoption, details of our service levels. While some ad hoc work has been done in
the past on defining service levels (either through service reviews or various business plans) we
have not previously attempted a systematic definition of our various service levels.
This project commenced in late 2017 and entailed scoping what services we provide. Given the
scope of the project, it was decided to initially focus on our “external facing” services in year one.
These have now been largely completed as well as one or two internal service delivery areas.
We will complete the remainder of the service delivery areas in 2018/19.
The table below sets out how service levels integrate into our suite of budget documents:
Document Purpose
Corporate Plan (not adopted Our long term strategy based on both a twenty year vision and
annually as part of the budget five year key focus areas
process)
Operational Plan Major projects Council wants to achieve in the 2018/19 financial
year that help us achieve our long term goals
Level of Service Catalogue Levels of service to be provided based on the adopted budget
(focused primarily on “business as usual” type activities)
Financial policies and associated The policy and legislative framework associated with the adoption
policies of the budget
Page 45 of 63
Section 46
SPECIAL MEETING AGENDA 6 JULY 2018
Document Purpose
Budget The financial resources allocated to achieve our desired outcomes
Organisational structure The staff resources allocated to achieve our desired outcomes
Level of service catalogue
Our initial Level of Service Catalogue for 2018/19 is attached to this report. It represents many
months of work undertaken by staff to document the levels of service. As previously advised to
Councillors, this catalogue is a starting point on the journey of providing more detailed
information to our community of what services we provide and to what standard. This is the first
time Noosa Council has ever had a service catalogue with this level of detail.
For each service activity, we have identified:
the service output;
where that service fits into our organisational structure;
the relevant links to our budget including cost centre references;
key statistics for the service;
other important information such as opening hours, response times to customers, scheduled
activities, links to asset management information etc;
key service metrics – these include where possible, a reference to the cost per service; and
performance measures – for many of our services that are quantifiable in nature, identifying
performance measures has been relatively straightforward. However, this is more difficult for
services that don't contain quantifiable measures. The performance measures will to continue
to develop over coming years.
Acknowledgement
I would like to acknowledge the incredible amount of effort undertaken on this project by
Council’s Executive Officer, Narelle Reid. The level of detail and analysis has been exemplary
and we have covered more services at this stage than originally anticipated. Narelle has also
received good support from our Directors and Managers in extracting details from a range of
documents including budgets, service reviews, branch plans, asset management plans,
operating procedures etc.
Creating a central repository for all of that information will be incredibly valuable to Council in the
future as we can now make more informed decisions in relation to service levels. It will be
important to maintain this information on a yearly basis as part of the annual package of budget
documents.
Previous Council Consideration
Nil.
Finance
Having a detailed service catalogue provides a more complete picture of our budget to Council
and the community. It identifies exactly what is being provided at a detailed level. It will also
assist in future budget discussions when Council is considering additions or reductions to service
levels for particular services.
Page 46 of 63
Section 47
SPECIAL MEETING AGENDA 6 JULY 2018
Risks & Opportunities
Having a detailed service catalogue will help Council manage its risk in a more cohesive and
logical way. Decisions in relation to changes to future budgets can be referred back to our
service levels to determine whether or not services should be increased or reduced. It also
assists in reducing risk if any key staff leave the organisation as the expected service levels and
key information about activities are identified in writing for future reference. This level of
information will also be of great value to our Councillors.
Consultation
External Consultation - Community & Stakeholder
Nil.
Internal Consultation
Directors and Managers.
Departments/Sections Consulted:
X Chief Executive Officer X Community Services X Corporate Services
X Executive Officer Director Director
Executive Support Community Development Financial Services
Community Facilities ICT
Libraries & Galleries Procurement & Fleet
Local Laws Property
Waste & Environmental Health Revenue Services
X Executive Services X Environment & Sustainable Development X Infrastructure Services
Director Director Director
Community Engagement Building & Plumbing Services Asset Management
Customer Service Development Assessment Buildings and Facilities
Governance Economic Development Civil Operations
People and Culture Environmental Services Disaster Management
Strategic Land Use Planning Infrastructure Planning,
Design and Delivery
Page 47 of 63
Section 48
SPECIAL MEETING AGENDA 6 JULY 2018
6 STATEMENT OF ESTIMATED FINANCIAL POSITION FOR THE 2017-18 FINANCIAL
YEAR
DOCUMENT INFORM AT ION
Author Director Corporate Services, Michael Shave
Corporate Services Department
Index ECM/ Subject/ 2018 - 2019 Budget
Attachments 1. Statement of Estimated Financial Position
EXECUTIVE SUMMARY
Not applicable.
RECOMMENDATION
That Council note the report by the Director Corporate Services to the Special Meeting dated 6
July 2018 and pursuant to section 205 of the Local Government Regulation 2012, note the
Statement of Estimated Financial Position for the 2017/18 Financial Year which is provided as
Attachment 1 to the report.
REPORT
The Statement of Estimated Financial Position is a statement that must be presented to the
Council as part of the Council’s annual budget meeting and is a requirement under section 205 of
the Local Government Regulation 2012.
The Statement of Estimated Financial Position is a document that states the estimated financial
operations and financial position of Council for the 2017/18 financial year.
The financial statements as provided in Attachment 1 provides a comparison between the
2017/18 original budget and the latest forecast (being the current budget or Budget Review 3
adopted at Council’s Ordinary meeting on 19 April 2018).
It should be noted that end of financial year adjustments such as changes in employee payables
in addition to asset adjustments may change the final financial position once known.
As part of transparent reporting processes interim financial performance is reported to Council in
the July round of meetings, with a final financial year-end wrap up report provided following
completion of the audit by the Queensland Audit Office (usually November or December each
year).
Previous Council Consideration
Nil.
Finance
As above and attached.
Page 48 of 63
Section 49
SPECIAL MEETING AGENDA 6 JULY 2018
Risks & Opportunities
Council’s risk register includes a number of risks that could impact on ongoing financial
sustainability. Effective budget management and reporting is an important risk mitigation tool.
Consultation
External Consultation - Community & Stakeholder
Nil.
Internal Consultation
Nil.
Departments/Sections Consulted:
Chief Executive Officer Community Services X Corporate Services
Executive Officer Director X Director
Executive Support Community Development X Financial Services
Community Facilities ICT
Libraries & Galleries Procurement & Fleet
Local Laws Property
Waste & Environmental Health Revenue Services
Executive Services Environment & Sustainable Development Infrastructure Services
Director Director Director
Community Engagement Building & Plumbing Services Asset Management
Customer Service Development Assessment Buildings and Facilities
Governance Economic Development Civil Operations
People and Culture Environmental Services Disaster Management
Strategic Land Use Planning Infrastructure Planning,
Design and Delivery
Page 49 of 63
Section 50
SPECIAL MEETING AGENDA 6 JULY 2018
Page 50 of 63
SPECIAL MEETING AGENDA 6 JULY 2018
Noosa Shire Council ATTACHMENT 1
Statement of Estimated Financial Position - 2017-18
Annual Result - Total Council Original Budget | Estimated Result
2018 2018
Statement of Comprehensive Income $,000 $,000
Income
Revenue
Operating revenue
Net rates, levies and charges $ 63,848 $ 63,988
Fees and charges $ 5,080 $ 5,476
Rental income $ 1,322 $ 1,322
Interest received $ 1,906 $ 2,104
Sales revenue $ 8,328 $ 8,731
Unitywater - interest received $ 2,484 $ 2,484
Unitywater - dividends and tax equivalents $ 3,060 $ 3,060
Other income $ 1,110 $ 1,210
Grants, subsidies, contributions and donations $ 5,063 $ 4,832
Total operating revenue $ 92,201 $ 93,206
Capital revenue
Government subsidies and grants - capital $ 2,597 $ 4,375
Contributions - Assets and other non-nonetary $ 2,000 $ 2,000
Contributions - Monetary $ 1,867 $ 1,867
Total capital revenue $ 6,464 $ 8,242
Total revenue $ 98,666 $ 101,449
Capital income
Total capital income $ - $ -
Total income $ 98,666 $ 101,449
Expenses
Operating expenses
Employee benefits $ 30,290 $ 30,478
Materials and services $ 40,500 $ 41,599
Finance costs $ 2,464 $ 2,414
Depreciation and amortisation $ 18,577 $ 18,577
Other expenses $ 112 $ 136
Total operating expenses $ 91,943 $ 93,204
Capital expenses
Total capital expenses $ 222 $ 222
Total expenses $ 92,164 $ 93,426
Net result $ 6,502 $ 8,023
Operating result
Operating revenue $ 92,201 $ 93,206
Operating expenses $ 91,943 $ 93,204
Operating result $ 259 $ 2
Page 50 of 63Section 51
SPECIAL MEETING AGENDA 6 JULY 2018
Page 51 of 63
SPECIAL MEETING AGENDA 6 JULY 2018
Noosa Shire Council
Statement of Estimated Financial Position - 2017-18
Annual Result Original Budget | Estimated Result
Plies) Plies)
SJE seer elites PRUE PRUE
Assets
Current assets
Cash and cash equivalents $ 43,955 $ 51,236
Trade and other receivables $ 8579 $ 8,633
Inventories $ 156 § 330
Other current assets $ 479 §$ 479
Total current assets $ 53,170 §$ 60,678
Non-current assets
Investments $ 122,509 §$ 126,955
Property, plant & equipment $ 971,604 §$ 948,173
Other non-current assets $ 5,184 $ 5.214
Total non-current assets $ 1,099,297 $ 1,080,343
Total assets $ 1,152,467 § 1,141,021
Liabilities
Current Liabilities
Trade and other payables $ 4523 $ 4619
Borrowings $ 3,274 $ 3,277
Provisions $ 4504 §$ 4.178
Other current liabilities $ 558 $ 655
Total current liabilities $ 12,859 §$ 12,728
Non-current liabilities
Borrowings $ 32,954 § 32,938
Provisions $ 9536 $ 10,077
Total non-current liabilities $ 42490 $ 43,015
Total liabilities $ 55,349 §$ 55,744
Net community assets $ 1,097,118 § 1,085,277
Community equity
Asset revaluation surplus $ 70,507 $ 49,269
Retained surplus $ 1,026,611 $ 1,036,008
Total community equity $ 1,097,118 §$ 1,085,277
Page 51 of 63Section 52
SPECIAL MEETING AGENDA 6 JULY 2018
Page 52 of 63
SPECIAL MEETING AGENDA 6 JULY 2018
Noosa Shire Council
Statement of Estimated Financial Position - 2017-18
Annual Result Original Budget | Estimated Result
2018 2018
Statement of Cash Flows $,000 $,000
Cash flows from operating activities
Receipts from customers $ 78,186 $ 80,155
Payments to suppliers and employees ($ 71,098) ($ 79,590)
Dividend received $ 3,060 $ 3,060
Interest received $ 4,390 $ 4,588
Rental income $ 1,320 $ 1,332
Non-capital grants and contributions $ 5,054 $ 4,868
Borrowing costs ($ 2,127) ($ 2,122)
Other cash flows from operating activities ($ 11) ($ 11)
Net cash flow from operating activities $ 18,775 $ 12,280
Cash flows from investing activities
Payments for property, plant and equipment ($ 22,340) ($ 28,748)
Payments for intangible assets ($ 1,716) ($ 2,191)
Grants, subsidies, contributions and donations $ 4464 $ 6,242
Other cash flows from investing activities $ 10 $ 10
Net cash flow from investing activities ($ 19,581) ($ 24,687)
Cash flows from financing activities
Proceeds from borrowings $ 1,225 $ 1,225
Repayment of borrowings ($ 3,042) ($ 3,045)
Net cash flow from financing activities ($ 1,817) ($ 1,820)
Total cash flows
Opening cash and cash equivalents $ 46,579 $ 65,463
Closing cash and cash equivalents $ 43,955 $ 51,236
Page 52 of 63Section 53
SPECIAL MEETING AGENDA 6 JULY 2018
Page 53 of 63
SPECIAL MEETING AGENDA 6 JULY 2018
Noosa Shire Council
Statement of Estimated Financial Position - 2017-18
Annual Result Original Budget | Estimated Result
2018 yA Es)
Statement of Changes in Equity $,000 $,000
Asset revaluation reserve
Opening balance $ 46,962 $ 26,892
Change in asset revaluation surplus $ 23,546 §$ 22,377
Closing balance $ 70,507 $ 49 269
Retained surplus
Opening balance $ 1,020,109 $ 1,027,985
Net result $ 6,502 §$ 8,023
Closing balance $ 1,026,611 $ 1,036,008
Total
Opening balance $ 1,067,071 $ 1,054,877
Net result $ 6,502 $ 8,023
Change in asset revaluation surplus $ 23,546 $ 22,377
Closing balance $ 1,097,118 $ 1,085,277
Page 53 of 63Section 54
SPECIAL MEETING AGENDA 6 JULY 2018
7 ORGANISATIONAL STRUCTURE
DOCUMENT INFORM AT ION
Author Chief Executive Officer, Brett de Chastel
CEO’s Office
Index ECM/ Subject/ Organisational Structures
Attachments 1. Organisational Structure
EXECUTIVE SUMMARY
Not applicable.
RECOMMENDATION
That Council note the report by the Chief Executive Officer to the Special Meeting dated 6 July
2018 and adopt the Noosa Council Organisational Structure as set out in Attachment 1 to the
report.
REPORT
Although not a statutory requirement, it is good management practice for Council to re-adopt its
organisational structure each year at the time it adopts its Operational Plan and Budget. This
ensures that Council has an up to date structure which reflects the resources allocated (budget)
and provides a “package approach” i.e. what we want to achieve (Operational Plan and Capital
Program) and what resources we will apply to achieve that (i.e. the financial resources identified
through the budget and the staff resources identified through the organisational structure). This
year we are also adding another dimension to that overall package approach – details of our
service levels.
The attached organisational structure identifies Equivalent Full Time staff (EFT) for each
Department and Branch. Once adopted by Council it cannot be changed without a Council
resolution. The detailed structures within branches can be amended by the CEO provided the
total EFT is not changed. This gives management flexibility to fine tune the detailed structure.
In 2016/17 we undertook a detailed review of our organisational structure. There have been no
major changes since that time.
The key points to note with our proposed structure are:
Total EFT last year was 365.87 and the total EFT this year is proposed as 368.14. It should
be noted that for long term comparative purposes, we exclude the fixed term project positions
(details below).
The draft organisational structure reflects proposed positions identified through the new
initiative process and included in the draft budget.
There are no redundancies proposed in this budget.
The structure changes in this budget are as follows:
Page 54 of 63
Section 55
SPECIAL MEETING AGENDA 6 JULY 2018
New Permanent positions included in EFT count
Position EFT Notes
Waste Management Officer 1 Previously a temporary full time position, to be converted to
permanent
Customer Service Officer 1 New full time position
Customer Service Officer .03 Increase in hours of permanent, part time position
Customer service Officer .03 Increase in hours of permanent, part time position
Heritage Librarian .21 Increase in hours of permanent part time position, to be full time*
Tree Supervisor 1 Previously identified as a temporary full time position and not
reported in the FTE count**
Total 3.27
*Note - additional hours funded from the Heritage Policy
** Note - this position was approved as an additional permanent full time position in the 2017/18 budget
however it was erroneously recorded as temporary in the organisational establishment at that time.
Temporary positions for various fixed terms
These temporary positions are associated with specific projects and are to expire at the
conclusion of the relevant project. They are not included in the comparison EFT count.
Position Notes (length of term)
Development Inspector Existing temporary full time position, term to be increased
from 2 years to 4 years (signage and footpath trading)
Community Partnerships Extension Officer New temporary full time position with a 3 year term
The net effect of the above changes is that there are 3.27 additional permanent EFT positions
and an equivalent of 2 EFT additional fixed term positions.
Previous Council Consideration
Ordinary Meeting, 16 March 2017, Item 4, Page 12
That Council note the report by the Chief Executive Officer to the General Committee Meeting
dated 13 March 2017 and:
A. Adopt the Organisation Structure by Function as set out in Attachment 1 to the report and
the Organisation Structure by Branch and Equivalent Full Time staff allocation as set out in
Attachment 2 to the report;
B. Request the Chief Executive Officer to develop and action a Transition Plan to implement
the organisational structure to ensure that the changes are implemented in a practical way
and further that the Chief Executive Officer continue to engage with affected staff during
the implementation phase; and
C. Delegate to the Chief Executive Officer the power to appoint an Acting Chief Executive
Officer pursuant to section 196 of the Local Government Act for any period that the Chief
Executive Officer is absent for annual leave or the like.
Page 55 of 63
Section 56
SPECIAL MEETING AGENDA 6 JULY 2018
Finance
Nil.
Risks & Opportunities
Nil.
Consultation
External Consultation - Community & Stakeholder
Nil.
Internal Consultation
Director Executive Services
Departments/Sections Consulted:
X Chief Executive Officer Community Services Corporate Services
Executive Officer Director Director
Executive Support Community Development Financial Services
Community Facilities ICT
Libraries & Galleries Procurement & Fleet
Local Laws Property
Waste & Environmental Health Revenue Services
X Executive Services Environment & Sustainable Development Infrastructure Services
X Director Director Director
Community Engagement Building & Plumbing Services Asset Management
Customer Service Development Assessment Buildings and Facilities
Governance Economic Development Civil Operations
X People and Culture Environmental Services Disaster Management
Strategic Land Use Planning Infrastructure Planning,
Design and Delivery
Page 56 of 63
Section 57
ATTACHMENT 1
Page 57 of 63
ATTACHMENT 1
Functions
TOTAL EFT — 368.14
Internal Audit
—— Chief Executive Officer
CEO's Office 1 EFT
3 EFT
Environment and }
Sets Executive Services Sustainable Community Services Corporate Services
423.8 EFT 26.61 EFT | Development 128.73 EFT 41 EFT
. \ 44 EFT } \
¢ Infrastructure Planning, ¢ People and Culture ¢ Strategic Land Use * Community Development ¢ Financial Services
Design and Delivery ¢ Governance Planning * Community Facilities e Revenue Services
* Asset Management * Customer Service * Economic Development ¢ Libraries and Galleries e Information,
¢ Buildings and Facilities ¢ Community Engagement * Development ¢ Locallaws Communications and
¢ Civil Operations Assessment « Waste and Environmental Technology
¢ Building and Plumbing Health ¢ Procurement and Fleet
¢ Environmental Services ¢ Property
Note — Fixed term appointments approved by Council as part of the 18/19 budget are not induded within the EFT totals as shown on this structure.
Further details are available on the individual branch/team structures.
Page 57 of 63Section 58
Page 58 of 63
Management
Intemal Audit
CHIEF EXECUTIVE
OFFICER
‘ 1 EFT
CEO's Office |
3 EFT
Director Infrastructure Director Executive cee Director Community Director Corporate
Services Services Development Services Services
Total EFT: 4
Page 58 of 63Section 59
Page 59 of 63
Community Services
DIRECTOR Administrative
COMMUNITY SERVICES Support
1 EFT aid
Waste and Local ews Community Facilities Community Libraries and Galleries
Environmental Health 10.7 EFT Management Development Management
18.35 EFT ? 3.4 EFT 5.4 EFT 2 EFT
Noosa Aquatic Centre Noosa Leisure Centre gee ees Libraries Art Gallery
19.56 EFT 8.41 EFT 46EFT 24.9 EFT 24.71 EFT 4.7 EFT
Note — Fixed term appointments approved by Council as part of the 18/19 budget are not induded within the EFT totals as shown on this structure.
Further details are available on the individual branch/team structures. Total EF T: 128.73
Page 59 of 63Section 60
Page 60 of 63
Corporate Services
DIRECTOR
CORPORATE SERVICES
1 EFT
Property Financial Services Revenue Services ICT Procurement & Fleet
aT 8 EFT 6.5 EFT 14.5 EFT 5 EFT
Note — Fixed term appointments approved by Council as part of the 18/19 budget are not included within the EFT totals as shown on this structure.
Further details are available on the individual branch/team structures. Total EFT: 41
Page 60 of 63Section 61
Page 61 of 63
Environment and Sustainable Development
DIRECTOR
ENVIRONMENT AND
SUSTAINABLE
DEVELOPMENT
1 EFT
: : Strategic Land Use , Development sa .
Environmental Services ; Economic Development Building and Plumbing
Planning Assessment
Note — Fixed term appointments approved by Council as part of the 18/19 budget are not induded within the EFT totals as shown on this structure.
Further details are available on the individual branch/team structures. Total EFT: 44
Page 61 of 63Section 62
Page 62 of 63
Executive Services
DIRECTOR EXECUTIVE iittala
SERVICES Support
| LEFT 0.6 EFT
; Community
People and Culture Governance Customer Service
3.4 EFT
Note — Fixed term appointments approved by Council as part of the 18/19 budget are not induded within the EFT totals as shown on this structure.
Further details are available on the individual branch/team structures. Total EFT: 26.61
Page 62 of 63Section 63
Page 63 of 63
Infrastructure Services
DIRECTOR
INFRASTRUCTURE Director's Office
SERVICES SEFT
\ 1 EFT
infastructure Lorin Asset Management Buildings and Facilities Civil Operations
ScErT 7 EFT 5 EFT 92.2 EFT
Note — Fixed term appointments approved by Council as part of the 18/19 budget are not induded within the EFT totals as shown on this structure.
Further details are available on the individual branch/team structures.
* Note Position 10581 Tree Supervisor has been amended to accurately display its permanent status, not temporary which was previously shown. This Total EFT: 123.8
position was approved at the 17/18 budget as a PMI . *
Page 63 of 63