2018-06-12 Services & Organisation Committee Agenda

SERVICES & ORGANISATION COMMITTEE MEETING AGENDA   12 JUNE 2018




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SERVICES & ORGANISATION COMMITTEE MEETING AGENDA                                                    12 JUNE 2018

           HERITAGE LEVY POLICY

           POLICY STATEMENT

           Revenue from the Levy will be expended on a range of priorities and projects which meet the aims of
           the Levy and support the priorities outlined in the Noosa Cultural Plan 2018-2023 with advice from
           relevant stakeholders, including the Heritage Reference Group.
           It is the responsibility of Council to determine the amount of the Levy each year as part of the budget
           process and to determine the projects which will be funded from the Levy.
           The allocation of Levy revenue will be applied to the following four categories:
               1. Heritage Assets: the preservation of Council-owned Built Heritage infrastructure, sites or
                  collections and the acquisition of heritage assets by Council.
               2. Heritage Projects: to fund heritage projects and initiatives‘by Council or in partnership with the
                  community.
               3. Heritage Coordination and Advice: to undertake routine heritage coordination and engage
                  heritage professionals, architects, advisors or consultants as required.
               4. Heritage Sector Sustainability: to undertake activities which assist or support the ongoing
                  sustainability and development of local organisations with a focus on heritage.
           USE OF LEVY REVENUE

               e  Financial management of Levy revenue must be in.accordance with relevant legislation and
                  Council policies, including Council's Revenue Policy.
               e  All revenue including any revenue raised.through approved Levy business activities is to be
                  accounted for separately from Council’s general revenue and shall not at any time be available
                  for expenditure as general revenue.
               e  Unspent levy funds from any specific year will be recognised as restricted cash within Council's
                  financial statements to be expended in future years.
               e  The apportionment of Heritage Levy funds across the four categories outlined above will be
                  subject to Council’s annual budget process and, program priorities.
               e  The-Levy canbe used for leveraging grants and partnership opportunities from the state and
                  federal governments and other agencies, provided there is no impediment to achieving the
                  agreed outcomes of Levy funding.
               e  Any major acquisitions under Category 1 will be subject to a separate business case and the
                  conditions outlined in the Heritage Levy Guidelines.

           HERITAGE LEVY GUIDELINES

           Specific provisions for implementing the Heritage Levy Policy including comprehensive details
           regarding expenditure of the Levy are contained in the Heritage Levy Policy Guideline.

           Noosa Council                                                                         Page 2 of 4

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