FINANCIAL PERFORMANCE REPORT - NOVEMBER 2025 · Report

GENERAL COMMITTEE MEETING                                                        15 DECEMBER 2025




Link to Corporate Plan
Theme No. 5. - Excellence This theme focuses on customer experience, financial sustainability,
innovation and technology, levels of service, governance, our employees and volunteers, funding
streams and asset management practices.

Objective 5.2 - Continue to deliver a financially sustainable Council that has the resources now and
into the future to achieve its strategic objectives. This will be supported through the introduction of
enhanced sustainability reporting and performance indicators, as well as ESG (environment social
and governance) accounting practices as guided by statutory requirements.




Previous Council Consideration
Nil


Finance
To meet its monthly reporting obligations under section 204 of the Regulation 2012, a monthly
financial report is to be provided to Council for its information.

This report complies with section 204 of the Local Government Regulation, providing Council with a
report on its financial performance to 30 November 2025 against its Revised Budget for the 2025-
26 financial year as adopted by Council on 21 August 2025.


Risk & Opportunities
Council’s risk register identifies a number of risks that could impact on its ongoing financial
sustainability.

In order to manage and mitigate these risks, Council uses various tools which include monthly
ongoing financial reporting to identify and address emerging issues, conservative budgeting,
compliance with the Financial Sustainability Policy, regular budget reviews, effective liquidity
management (to ensure sufficient fiscal flexibility), as well as adhering to the Reserves and
Restricted Cash policy which requires that Council maintains both a disaster management reserve
and a minimum 3 months cash cover to fund emergent matters.

At 30 November 2025, noting the financial impacts of the reclassification of WIP projects and delays
to the capital works program, there are no other significant identified financial risks that will impact
Council's forecasted financial position at 30 June 2026.


Human Rights
Human Rights Compatibility Statement
In developing this Report, the subject matter has been considered in accordance with the
requirements of the Queensland Human Rights Act 2019. It is considered that the subject matter
does not conflict with any human rights and supports a human rights approach to decision making
by Council. Council representatives will endeavour to act and make decisions under this report in a
manner that is compatible with human rights. This report should be read in conjunction with
Council’s Human Rights Policy.