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Annual Report
2015/16
For the period 1 July 2015 to 30 June 2016




Noosa Council Annual Report 2014/15          Page 1 of 29

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Section 2

© Noosa Council 2016

www.noosa.qld.gov.au

General Enquiries:
By telephone: (07) 5329 6500
By email: [email protected]
Fax: (07) 5329 6501
Street Address: 9 Pelican Street, TEWANTIN
Postal address: PO Box 141, TEWANTIN QLD 4565

Endorsed by Noosa Council 17 November 2016
Version 1.1 amending error identified in September 2017.

Section 3

Table of Contents
Our Previous Council 2014-2016 ................................................................................................. 2
Our New Council from April 2016 ................................................................................................ 2
Mayor’s Message .......................................................................................................................... 3
Chief Executive Officer’s Message .............................................................................................. 4
The Year in Review ....................................................................................................................... 5
Reportable Disclosures .............................................................................................................. 12
   Information relating to Councillors ............................................................................................. 12
      Remuneration ........................................................................................................................ 12
      Reportable Council resolutions for the period ........................................................................ 14
      Councillors’ expenses and resources provided ...................................................................... 14
      Summary of expenses/reimbursements paid to Councillors for the period ............................. 15
      Councillor meeting attendance .............................................................................................. 16
      Complaints about Councillors ................................................................................................ 17
   Overseas travel ......................................................................................................................... 18
   Executive remuneration ............................................................................................................. 18
   Commitment to equal opportunity employment.......................................................................... 19
   Administrative action complaints ............................................................................................... 19
   Council registers ....................................................................................................................... 20
   Community grants 2015/16 ....................................................................................................... 20
   Discretionary funds.................................................................................................................... 24
   Beneficial enterprises ................................................................................................................ 24
   Business activities ..................................................................................................................... 26
   Significant business activity ....................................................................................................... 26
   Competitive neutrality ................................................................................................................ 27
   Commercial business units........................................................................................................ 27
   Services, facilities and activities, for which special rates/charges levied .................................... 27
   Summary of concessions for rates and charges ........................................................................ 28
      General rate concessions ...................................................................................................... 28
      Deferral of general rates ........................................................................................................ 28
      Interest charges on deferred rates ......................................................................................... 29
      Available pensioner concessions for the period ..................................................................... 29
   Invitations to change tenders ..................................................................................................... 30
   Audit and Risk Committee ......................................................................................................... 30
   Internal Audit ............................................................................................................................. 30
Community Financial Report – 2015/16 ..................................................................................... 31
Financial Statements 2015/16 .................................................................................................... 39




Noosa Council Annual Report 2015/16                                                                                                     Page 1

Section 4

Our Previous Council 2014-2016




From left to right: Cr Joe Jurisevic, Cr Frank Pardon, Cr Bob Abbot (Deputy Mayor), Mayor Noel Playford,
Cr Sandy Bolton, Cr Frank Wilkie, and Cr Tony Wellington.


Our New Council from April 2016




From left to right: Cr Frank Pardon, Cr Joe Jurisevic , Cr Brian Stockwell, Mayor Tony Wellington,
Cr Ingrid Jackson, Cr Jess Glasgow, and Cr Frank Wilkie (Deputy Mayor).



Noosa Council Annual Report 2015/16                                                                  Page 2

Section 5

                         Mayor’s Message
                        2015/16 was a year of transition for Noosa Council. This occurred on two fronts.
                        First we completed the two-year process of building our new Council, by writing
                        and adopting remaining Council policies, largely finalising our workforce,
                        solidifying our economic strategies and bedding down our pioneering IT
                        systems.

                        The other transition was a product of the local government elections which saw
                        both Noel Playford and Bob Abbot retiring, and three new Councillors elected.

                        Noel Playford’s essential role in putting the Council on solid foundations cannot
be underestimated. When I took over the helm on 5th April 2016, Noosa Council was in a very solid
financial position, as reflected in assessments by the Queensland Treasury Corporation.

Noel and Bob, in their respective roles as Mayor and Deputy Mayor, also left a legacy of cooperative
participation amongst the elected body. Their interrelationship and leadership skills inform the model on
which the current elected body operates.

Looking back, I am amazed at how quickly Noosa Council managed to get to its proverbial feet.
Significant credit for this must go to our CEO, Brett de Chastel and his management team.

But of course it wasn’t just the CEO and our managers who were asked to pull out all stops. Our
Council is only as good as the staff who comprise it, and we are truly blessed with a skilled, passionate
workforce. The most commonplace comment that I receive from residents is acknowledgement of how
much they enjoy their interactions with our staff, whether it’s in the field or at the Tewantin building. This
reflects a corporate mind-set that is precious to my fellow councillors and myself.

2015/16 saw the completion of a hugely ambitious capital works program. There was certainly some
catch-up work to do following de-amalgamation, on top of which the sealing of the hinterland loop road
was added. This legacy project, the sealing of Dr Pages Rd and part of Kinmond Creek Rd, has already
produced demonstrable benefits in the hinterland. With Tourism Noosa helping promote our rural areas
through their Noosa Country Drive initiative, those benefits will continue to flourish.

The future for Noosa Council is glaringly bright. I am blessed with an excellent team of councillor
colleagues, all pulling together and working harmoniously. I thank each of them for their support and
camaraderie. Together, we have a unique opportunity to help develop a future vision for our wonderful
Shire. That will be expressed in our new planning scheme, but also in the decisions we make during our
budget deliberations and in Council meetings.

Fundamentally, the vision that I have is for Noosa to be an exemplar of best practice in sustainability,
environmental awareness and protection, economic vigour and community wellbeing. The move
towards a zero emissions future may well prove to be an essential catalyst in achieving those aims.

Let me conclude by paying my respects to the traditional owners of the land on which we are so lucky
to live, the Gubbi Gubbi or Kabi Kabi people. And I also want to express my deep gratitude to all those
community leaders, decision-makers, activists and foot soldiers who have helped shape the Noosa
Shire over the past half century and more. Without their efforts Noosa would not be the glorious place it
is today.




Tony Wellington
Mayor


Noosa Council Annual Report 2015/16                                                                   Page 3

Section 6

                       Chief Executive Officer’s Message
                       As I reflect on the last 12 months, I realise that 2015/16 was really a year of
                       transition. At one level, we were transitioning from a Council that was busy re-
                       establishing itself following de-amalgamation into a Council getting on with the
                       business of providing local government services. By necessity, the first year or
                       two following de-amalgamation was all about setting ourselves up as a new
                       working Council. New systems, getting the finances and governance right,
                       reconnecting with our community and making sure that we got through that
                       process as smoothly as possible.

Many people predicted that we would take 4 or 5 years to finalise that process based on the experience
of some Councils who had been through amalgamations and took that long to wrap up those
amalgamations. By the second half of the 2015 calendar year, we had successfully completed the de-
amalgamation process. This was an awesome effort from all concerned – Councillors, management
and staff. By that time, we were getting on with the normal business of local government and looking
forward, not backwards.

The second transition that occurred in 2015/16 was the political transition from our first Council term to
our second Council term. The election in March 2016 was a transition moment in Noosa’s political
history as well. Putting aside the last two years of the Sunshine Coast Council’s management of
Noosa, Noosa had not had a Mayor other than Bob Abbot or Noel Playford since 1988 – almost 28
years. I have had the privilege of working for both Noel and Bob as Mayors and their steady, astute
and visionary leadership has served Noosa well. We would not be where we are today without them,
both as a Council and a community.

In March 2016, the Noosa community elected Mayor Tony Wellington and Councillors Wilkie, Pardon,
Jurisevic, Glasgow, Jackson and Stockwell as their Council for the next 4 years. Our new Council
quickly settled into its stride after being sworn in on 5 April 2016.

While preparing an annual report is often an opportunity to reflect on the past, I think that the future is a
much more exciting thing to think about. In Noosa’s case (both as a Council and community) one of our
big challenges is never to become complacent. It is sometimes too easy to think that things are going
well and there is nothing to improve on. That is why the best time to prepare a Local Economic Plan is
when our economy is going well (our current unemployment rate is below the State average) which is
what we did by adopting this plan in early 2016. That is just one example and my message to our
community and our Council staff is to never rest on our laurels.

Noosa has always excelled at excellence and we need to continue to do so to stay ahead of the game.
To quote Jim Collins - “Good is the enemy of great. And that is one of the key reasons why we have so
little that becomes great. We don't have great schools, principally because we have good schools. We
don't have great government, principally because we have good government. Few people attain great
lives, in large part because it is just so easy to settle for a good life.”

As always, it is important to recognise the enormous amount of dedication and work undertaken by our
Council staff to provide services to our community on a daily basis. Whether it is opening the pool early
in the morning, lending library books, resealing roads or keeping our parks and gardens looking great,
our near 350 Council staff are working hard for our community. I take this opportunity to publicly thank
all of our staff for their dedication, commitment and enthusiasm in making our Noosa community a
better place. Working at Council allows us to make a difference to the community that we live in.




Brett de Chastel
Chief Executive Officer

Noosa Council Annual Report 2015/16                                                                  Page 4

Section 7

The Year in Review
This section of the Annual Report looks at Council’s progress in achieving the goals set out in its
Corporate Plan. Noosa Council adopted its first Corporate Plan in June 2014.
The Council’s Corporate Plan which was in place during 2015/16, identified 7 key priorities. Those
7 key priorities and the progress towards achieving them are set out below.
Council’s Operational Plan 2015/16 detailed the major priorities and initiatives that Council
undertook to work towards the implementation of the Corporate Plan. Throughout the year, the
CEO provided the Council with quarterly reports looking at progress of the Operational Plan and
details of Key Performance Indicators. The CEO also provided a separate report at the end of the
financial year to the Council on the progress towards achieving the Corporate Plan outcomes.
Both the quarterly and annual reports to Council are made available to the public via Council’s
website.



Our current Corporate Plan sets out a number of strategic goals and also identifies seven priorities
for our Council. The key priorities identified are:
1.    A financially sustainable Council
2.    Great customer service
3.    Community engagement and communication
4.    Focus on community assets
5.    Establishing new policies and strategies
6.    Custodianship of Noosa’s environment
7.    Diversification of our economy

An assessment of progress in achieving our Corporate Plan goals will be made against these key
priorities.

Corporate Plan Priority 1 - A financially sustainable Council
We will make sure that our Council is financially sustainable in both the short and long term. This
will entail a focus on strong budget control and good long term planning.

Key achievements include:
 Developing the 2015/16 budget based on a “build from base” budget methodology which
   examines every cost on its merits. The same methodology was used during the year to the
   2016/17 budget development. The Queensland Treasury Corporation is now using Noosa
   Council as a best case exemplar as it promotes the use of “build from base” budgeting to other
   Councils.
 The use of the “build from base” budget methodology has allowed Council to minimise general
   rate increases. We applied a 0% general rate increase in 2014/15, a 1.3% general rate
   increase in 2015/16 and a 1.9% general rate increase in 2016/17. This is the lowest cumulative
   general rates increase in Councils across SEQ in that period.
 We have exceeded our operating surplus budget projection for 2015/16. Revenue is above
   budget and expenditure is below budget resulting in a greater operating surplus for Council
   than budgeted. Details of the full financial year result are set out in our audited financial
   statements which are attached to this annual report.
 Council re-adopted its Financial Sustainability Policy on 29 June 2016. This policy reinforces
   Council’s determination to apply good financial discipline and long term financial strategies to
   ensure that our early success in meeting prescribed financial ratios is maintained in the longer
   term.


Noosa Council Annual Report 2015/16                                                          Page 5

Section 8

   Reporting formats for monthly and quarterly financial reports to Council were reviewed in
    2015/16 with improved performance graphs. These were reported to Council and made
    available on Council’s website for the community. Detailed capital works reports were also
    provided separately to keep a focus on progress with the Capital Works Program which had a
    much higher completion rate than previous years (see priority 4 for further details).
   Council continued to receive positive Queensland Audit Office results. We received an
    unqualified audit sign off for the 2014/15 financial statements and the interim 2015/16 audit
    conducted in early 2016 identified no significant issues that needed to be addressed. The
    Audit and Risk Committee continued to monitor our approach to managing risk and compliance
    with governance obligations.
   Our continuous improvement program resulted in reviews being completed for Local Laws,
    Libraries, Noosa Aquatic Centre, and Property & Facilities resulting in over 50
    recommendations that will contribute to efficiencies and improvements in the delivery of these
    services.

Corporate Plan Priority 2 – Great Customer Service
It goes without saying that our community expects and deserves great customer service. We aim
to increase the number of online services available to our community. We also aim to respond to
our customers as quickly as possible and to provide personal friendly service.

Key achievements include:
 There is continuing improvement in the management of our front line phone interface with our
   customers. Shortly after our establishment, too many customers were waiting too long on hold
   to have their phone calls answered. This has steadily been improving over the last two years
   with the introduction of “call back” facilities, better training for frontline customer service staff,
   the introduction of better information on answering queries, dedicated staff, and good
   management of the Customer Service Branch. In July 2014, average wait times were above
   75 seconds but during 2015/16, they were on average below 60 seconds.
 There continued to be high levels of Customer Requests (CRMs) during the year with February
   2016 having the highest total number of customer requests since we commenced in 2014
   (mainly rates and trees requests). In total, there were 17,015 CRMs lodged in 2015/16.
 The level of complaints about Council’s service to customers remains very low. Our KPIs show
   our completion rate of responding to CRMs is improving compared to previous years but can
   improve further. The main focus remains on our five most frequent customer requests
   (animals, garbage bins, tree requests, rates and roads).
 Council adopted a Customer Service Charter during 2015/16 that sets out our expected
   standards for our customers.
 Council continued to receive outstanding feedback from the community about customer service
   and services provided to the community generally. The two areas that continually receive the
   most positive feedback were parks and gardens and frontline customer service.
   “I wrote to you guys yesterday about a pot-hole opposite our business. When we arrived for
   work today it was fixed! I'm absolutely gobsmacked. You guys are the greatest. Please give
   credit to those that had this fixed so quickly.”
   Customer phoned to say thank you to the team who trimmed the trees in Poinciana Ave – a job
   well done!
   “G'day Council, We're newly arrived in the area after 10 years in the UK and I just wanted to
   say it's great to see awesome communal resources like Cooroy library with so many great
   resources/events and a social enterprise coffee shop to top it off! Much appreciated.”
   “Thanks so much for the beautiful golden penda street trees … great work, as usual!”
 Our internal staff survey undertaken in May 2016 included details of our staff attitude to
   customer service. Pleasingly, that question receives one of the highest scores in the internal
   staff survey with almost 83% of staff identifying that they can readily resolve a customer’s issue
   to the customer’s satisfaction.

Noosa Council Annual Report 2015/16                                                               Page 6

Section 9

Corporate Plan Priority 3 – Community engagement and communication
We know that our community wants to be kept informed and we need to provide as much
information as possible via local media and to develop a better online presence. We will involve
the community in decision making on key issues affecting the future of Noosa.

Key achievements include:
 Council completed its second Community Jury in December 2015 and the Jury provided its
   report to Council on the future options for management of the Noosa River in early 2016.
   Council is now advancing those recommendations.
 Council has undertaken a number of meetings across our region to engage with our
   community. A formal Council meeting was held at Noosa Junction in October 2015.
   Councillors and staff have also held numerous meetings across the Shire on a range of local
   issues.
 The Project News updates were refined and published on a regular basis to provide information
   on capital works projects occurring in local neighbourhoods.
 Our e-newsletter is continuing to be enhanced as it currently focuses on publishing links to
   press releases. There is more to do with this publication and enhancements are currently
   underway. The Libraries and Galleries e-newsletter continues to set the benchmark.
 Council’s website design and content is improving. The website is now mobile enabled. The
   online services component (including online payments) is also enabled but while usage is
   growing, it is still relatively low as a percentage of overall transactions. Technology One are
   developing more user friendly interfaces and we have recently incorporated the use of Apps
   into our service delivery interface to make it easier for customers to log requests.
 Council’s social media presence significantly improved in the 2015/16 year. Council’s
   Facebook followers have increased to around 4,000 and this medium has been particularly
   useful in keeping people informed during natural disasters. The Noosa Library Service and
   The J also have developed strong social media presences which assist in the promotion of
   their services. We are also just starting to develop our Noosa Council Instagram presence and
   the Noosa Library is well advanced with their Instagram processes aimed at engaging with a
   younger demographic.
 Council has been very active in liaising with various community organisations across the Shire.
   Regular meetings are held by Councillors and senior staff with a variety of community based
   organisations including CCIQ (Noosa and Cooroy), Noosa Junction Association, Tourism
   Noosa, Noosa Waters Residents Association, Hastings Street Association, Noosa Residents
   and Ratepayers Association etc.
 Consultation with the community on a range of issues took place throughout the year. While
   too numerous to list all of these, some examples include:
   o Noosa Transport Strategy
   o Sunshine Beach Skatepark
   o Pest Management Plan
   o Waste Reduction and Recycling Plan
   o Rufous Street project at Peregian Beach including a design charette.
   The Your Say Noosa portal on our website is fully operational and is becoming well used.
   Noosa Council has been identified by the supplier as the most extensive user of that
   engagement portal in Queensland.
 A significant number of staff have attended IAP2 training (with more training planned) to
   increase skills in community engagement and deliver more effective project outcomes.




Noosa Council Annual Report 2015/16                                                        Page 7

Section 10

Corporate Plan Priority 4 – Focus on community assets
The Council’s focus will be on maintaining and renewing existing assets rather than building new
assets. In the short term, there will be a strong focus on undertaking condition assessments and
developing long term asset management plans.

Key achievements include:
 A successful rollout of the 2015/16 Capital Program which included a total program of $35.64M
   once carryovers from the previous year and emergent projects during the year were taken into
   account. In 2014/15, the Capital Program completion rate was 68%. The 2015/16 completion
   rate was 89% (recognising that some of the capital program was based on a contingency for
   emergent works which were not required). The team in Infrastructure Planning & Design
   Services have done an excellent job in delivering such a large program.
 By year end, there were no major projects that had not been finalised.
 Some of the significant capital projects achieved in 2015/16 included:
   o Dr Pages Road construction;
   o Rifle Street Pomona flood mitigation project (jointly funded with the State and
       Commonwealth);
   o Bus stop design and stage 2 rollout;
   o Munna Point erosion control project;
   o Major road reseals including David Low Way, Cooroy Noosa Road and Goodchap Street;
       and
   o Munna Point Bridge refurbishment.
 Looking ahead, substantial work was undertaken in 2015/16 to prepare for the 2016/17 Capital
   Program. A longer term Capital Program is being developed to enable better forward planning
   and design. Forward planning in 2015/16 included:
   o Noosa Heads Boardwalk;
   o Rufous Street Project at Peregian Beach; and
   o Road condition assessments to guide a longer term future reseal program.
 As noted by QTC in their 2015 report, Council has still not finalised its Asset Management
   Plans (AMPs). During 2015/16, there was a continued focus on condition assessment of
   various asset classes (e.g. mainly roads, drainage and Council buildings). High level AMPs
   were adopted by Council in 2015/16 but detailed plans for each asset class have yet to be
   finalised. Council commissioned an Asset Capability Audit to provide a road map to develop
   our asset management capability based on ISO55000.
 Council completed year 2 of a 3 year plant and fleet replacement program to bring Council’s
   fleet and plant back up to standard. We have almost completed the replacement of leased
   vehicles and continued to accelerate the replacement of trucks and yellow plant. At the
   conclusion of our three year program, we will have a modern fleet.
 A service review and strategy for our Library Services was completed which resulted in the
   reallocation of resources within that program to focus on future technology (including radio
   frequency tagging for library items) and a review of opening hours to better align with
   community needs.
 Some site specific asset management issues have involved significant focus. Examples
   include:
       o Ensuring that the Beach Sand Recycling System was operational and had regular
           inspections. This became important following the major storm that required sand
           replenishment pumping in June 2016 (funded by the Noosa Main Beach levy); and
       o Improving security camera operations and maintenance in consultation with the
           Hastings Street Association (funded by the Hastings Street Security levy).



Noosa Council Annual Report 2015/16                                                      Page 8

Section 11

Corporate Plan Priority 5 – Establishing new policies and strategies
As a Council, we will need to develop a range of policies and strategies that set the path for future
Councils. There are a number of strategies and policies to be reviewed and developed that will set
the strategic direction for the future.

Key achievements include:
 Council’s new Local Laws came into effect on 1 July 2015 with a smooth transition.
 A number of background studies have been undertaken in preparation for the development of
   the new Planning Scheme.
 Council fine-tuned its Community Grants Policy and established a better process for receiving
   and assessing community grant applications.
 Council adopted a new Social Strategy for Noosa. This included the establishment of a
   community reference group and using the outcomes of the Noosa Demographic Profile. An
   implementation plan has been developed and funding provided in the 2016/17 budget for the
   first phase of implementation. This Strategy has four long term development goals:
   o A cohesive and resilient community
   o An active and healthy community
   o An accessible, diverse and affordable community
   o A creative and informed community
 Council adopted the Noosa Local Economic Plan. More details on this can be found under
   priority 7.
 Council adopted a set of sustainability principles that guide the development of numerous
   strategies. All Council strategies will now incorporate a focus on long term sustainability.
 Council adopted a Waste Reduction and Recycling Plan following community consultation.
 Council adopted a Koala Conservation Plan following community consultation and an
   implementation plan has also been developed following community consultation.
 Council adopted an Environment Levy Policy to provide guidance on the management and
   expenditure of Environment Levy funds.
 Council adopted a Business Continuity Policy to ensure Council’s services are maintained
   throughout any disruption and a Fraud and Corruption Policy to protect Council’s assets,
   interests and reputation.

Corporate Plan Priority 6 – Custodianship of Noosa’s environment
Noosa has a long and proud environmental record. Our Council will continue to apply best practice
to its custodianship of Noosa’s natural environment aiming to enhance local biodiversity for the
benefit of future generations.

Key achievements include:
 Council is developing a series of bushland reserve plans and the first of these, at Tewantin, is
   well underway with significant community consultation. More funds are set aside in the
   2016/17 budget to develop more bushland reserve plans.
 Council’s Environment Levy Working Group continues to identify potential land purchases
   under the Environment Levy. Following its recommendation, Council made a major
   Environment Levy purchase in 2015 through the acquisition of an environmentally significant
   parcel of land with Noosa River frontage at Cooroibah a cost of $2.7M.
 Council commenced its second Green Army project with a focus on weed removal in bushland
   reserve areas.
 Council is working with the Noosa Biosphere Reserve Foundation, the Thomas Foundation and
   University of the Sunshine Coast on a project in the Noosa River and is assisting with obtaining
   the necessary State approvals so that an Oyster restoration project can proceed.

Noosa Council Annual Report 2015/16                                                           Page 9

Section 12

   Council has provided funds for the Noosa Biosphere Reserve Foundation to facilitate a series
    of projects including work on Koala mapping, Oyster restoration in the Noosa River and long
    term reduction of sediment in the Kin Kin Creek catchment. This funding has been enhanced
    through the Noosa Biosphere Reserve Foundation model which has seen a “multiplier effect”
    with additional funding and University research support being attracted to these projects.
   The future management arrangements for the Noosa River are being advanced following the
    outcomes of the second Community Jury. Council has also developed a new Noosa
    Hydrodynamic Model for the lower Noosa River. Council undertook work on a number of
    erosion projects including Weyba Creek and Munna Point. The Noosa River continued to
    maintain the highest rating (A-) throughout SEQ waterways.
   We began to trial electric equipment in our day to day operations such as an electric quad bike
    at the Botanical Gardens as well as electric brush cutters and chainsaws.
   Council has adopted an Emission Reduction Policy and is working with Beyond Zero Emissions
    on measuring our Carbon output as a first step in that process.
   Council has been undertaking a program to audit bio-retention basins – both Council owned
    and privately owned. The audit of Council owned bio-retention basins has been the first priority
    and is substantially complete.
   The flying fox colony at Wallace Park was monitored with the number of flying foxes fluctuating
    substantially at different times during the year. Council adopted a management plan and while
    some actions were undertaken during the year, the flying foxes have come and gone from that
    site as part of their natural cycle.
   The new cell 2.2 at the Eumundi Road Resource Recovery Centre has been commissioned
    and began accepting waste on 26 February 2016.
   The Waste Management Contract 2017-2024 tender documentation has been prepared with
    tenders advertised on 1 July 2016.
   A significant amount of work has been undertaken to establish the Electric Bus trial. The trial
    was delayed due to supplier issues and will commence in 2016 / 2017.

Corporate Plan Priority 7 – Diversification of our economy
While recognising our world class tourism industry, the Council will also focus on diversifying the
economy with an emphasis on “smart economy” businesses and rural futures.

Key achievements include:
 Council adopted the Noosa Local Economic Plan following extensive consultation via a
   Community Focus Group. A report by AEC analysing the Noosa Economic Profile has also
   been published.
 During 2015/16, Council continued to have a very close working relationship with Tourism
   Noosa. We jointly developed the Noosa Sporting Facilities Guide which is designed to attract
   events and sporting groups to Noosa. This was launched in March 2016.
 Council adopted a Masterplan for the Rufous Street site at Peregian Beach following an
   extensive community consultation process including a design charette. The development has
   been approved and preparation is underway for a funding application to the Commonwealth
   and State governments.
 The Council developed RV Park at Cooroy opened, including a waste dump facility, and
   appropriate management arrangements were put in place. The RV Park will encourage more
   visitors to visit and stay in Cooroy.
 During 2015/16, support was provided to encourage the ongoing development of the ICT
   sector in Noosa. Council was a partner in an innovation networking event and a sponsor of the
   GovHack event. We also provided data sets to the GovHack event.




Noosa Council Annual Report 2015/16                                                         Page 10

Section 13

   A #NoosaConnects networking event was held by Council in conjunction with CCIQ at The J in
    March 2016. This business networking evening was attended by over 200 people to connect
    with industry and government funding and other support bodies. It was very well received by
    the Noosa business community.
   During 2015/16, Council approved 98% of development applications with the number of
    applications showing a steady increase in activity. We met statutory assessment timeframes
    for most types of applications except for MCUs. The complexity and issues involved in MCU
    applications meant that statutory timeframes were met between 60% and 80% of the time.
    Building and Plumbing approval timeframes remained significantly better than statutory
    requirements. There has been a significant improvement in building approval times in the last
    two years.

Other Activities

Of course, not everything that Council has done in the last 12 months falls neatly into the seven
key priorities outlined above. In no particular order, some other key issues during 2015/16
included:
 Local Government Election - March 2016
    Although managed by the Electoral Commission of Queensland, the March 2016 Council
    election was a milestone event seeing the conclusion of our first term following de-
    amalgamation and the commencement of our second term. The retirement of Mayor Noel
    Playford and Deputy Mayor Bob Abbot saw the departure of over 50 years of local government
    experience. Cr Tony Wellington was elected as Mayor and there were also three new
    Councillors elected. As such, an extensive and intense induction program was developed to
    smooth the transition process from April to June 2016. That has been successfully achieved.
 Audit and Risk Committee
    Our Audit and Risk Committee continues to work quietly on ensuring that good governance
    practices are in place. Although not high profile, this Committee plays an important role in
    making sure that Council “dots the i’s and crosses the t’s” both in governance and in the
    management of risk. Council received an unqualified audit from the Queensland Audit Office
    (QAO) for its financial statements and during the external audit process no issues of concern
    were raised by the QAO. Council’s Internal Audit Program included internal audits on Cash
    Handling and the Waste Charges system.
 Establishment of Enterprise Risk Management
    We are significantly more advanced over the last 12 months in embedding risk management
    practices into Council operations. An Enterprise Risk Management Policy and Framework has
    been adopted by Council and risk registers established. The Leadership Team reviews
    strategic risks on a quarterly basis and operational risk registers have been established at a
    Departmental level. A comprehensive Business Continuity Plan is all but complete and will be
    tested in 2016/17.
 Disaster Management
    Our Noosa Disaster Management and Disaster Recovery Plans have been adopted by Council.
    Specific Disaster Management Plans were also developed for the Pomona and Daintree Estate
    areas. In 2015/16, we undertook a major training exercise for a wild fire event. Luckily,
    throughout the year, we were spared any major flooding events unlike some other SEQ
    Councils. We have undertaken significant training for our staff to ensure that we are ready for
    disaster events and the level of volunteering for this role by staff remains high.
 Noosa North Shore
    Council is well advanced with planning for a refurbishment of the Noosa North Shore
    Wilderness Camp. At the same time, negotiations are continuing with DNRM to sort out
    historical tenure issues on the Noosa North Shore and these negotiations are progressing well.




Noosa Council Annual Report 2015/16                                                        Page 11

Section 14

Reportable Disclosures
Information relating to Councillors
Remuneration
Councillor remuneration is set by the independent Local Government Remuneration and Discipline
Tribunal established under the Local Government Act 2009 (LG Act). The Tribunal determines
remuneration for Mayors, Deputy Mayors and Councillors and releases a report in December each
year which establishes single remuneration levels for the following year.

The Local Government Remuneration and Discipline Tribunal Report 2014 listed Noosa Council as
a Category 4 Council, and prescribed that the annual rate of remuneration for the Mayor and
Councillors for the period 1 July 2015 to 30 June 2016 (the period) as follows:
   Mayor - $120,226
   Deputy Mayor - $75,141
   Councillors - $63,870

In accordance with s244 (3) of the Local Government Regulation 2012 (LG Regulation), the
remuneration prescribed by the Tribunal cannot include:
   any amount for expenses to be paid or facilities to be provided to a Councillor of a local
    government under its expenses reimbursement policy, or
   any contribution a local government makes for a Councillor to a voluntary superannuation
    scheme for Councillors established or taken part in by the local government under s226 of the
    LG Act.

The LG Act does however allow a local government to take part in a superannuation scheme for its
Councillors and Council on 20 January 2014 authorised the payment of superannuation
contributions for Councillors of up to 12% of their annual salary on the condition that Councillors:
   contribute an amount of up to 6% from their salaries and Council contributes a proportionate
    amount of up to 12% to a nominated superannuation fund;
   make contributions through an arrangement by way of a formal request to Council, and
   nominate the preferred superannuation fund, and where no nomination has occurred, the
    superannuation payments be made to LG Super.

An overview of the remuneration paid to Councillors for the period is provided in Table 1 on the
following page.




Noosa Council Annual Report 2015/16                                                         Page 12

Section 15

Table 1 – Councillor Remuneration

Councillor remuneration for period 1 July 2015 to 30 June 2016

Councillor                                  Salary ($)     Superannuation* ($)                Total ($)

Mayor Noel Playford                            90,632                   10,876                101,508

Cr Bob Abbot (Deputy)                          56,934                    6,832                 63,766

Cr Tony Wellington                             77,522                    9,303                 86,825
(Mayor from 05.04.2016)

Cr Frank Wilkie                                66,598                    7,992                 74,589
(Deputy from 05.04.2016)

Cr Joseph Jurisevic                            63,865                    7,664                 71,529

Cr Frank Pardon                                63,665                    7,664                 71,529

Cr Sandy Bolton                                45,390                    5,806                 54,197

Cr Jess Glasgow                                15,475                    1,857                 17,332

Cr Ingrid Jackson                              15,475                    1,857                 17,332

Cr Brian Stockwell                             15,475                    1,470                 16,945


Notes:
1. Amounts rounded to the nearest whole dollar value.
2. * Superannuation shown is Council’s 12% employer contribution (as outlined on the previous page), with
   the exception of Councillor Stockwell who elected the national standard 9.5% contribution.
3. In respect of the re-arrangement of Councillors as a result of the election, relevant dates are:
   a. Councillors Abbot and Bolton ceased duty on 31.03.2016
   b. Mayor Noel Playford ceased duty on 30.03.2016
   c. Returning Councillors Jurisevic, Pardon and Mayor Wellington ceased duty on 31.03.2016 and
        recommenced on 05.04.2016
   d. Councillors Jackson, Glasgow and Stockwell commenced duty on 05.04.2016




Noosa Council Annual Report 2015/16                                                             Page 13

Section 16

Reportable Council resolutions for the period

Table 2 below outlines the reportable resolutions under the LG Regulation for the period.

Table 2 – Reportable Resolutions

Local Government Regulation 2012             Resolution adopted

Section 250(1)                               Nil.

Section 250(2)                               5       April   2016       (Post      Election    Meeting)
                                             Adopt the updated Councillors’ Expenses and Reimbursement
                                             Policy.

Section 206(2)                               29 June 2016 (Special Budget Meeting)
                                             Adopt the Non-Current Asset Accounting Policy.

                                             (The Policy included recognition thresholds for Non-Current
                                             Assets. These thresholds are disclosed by way of note in the
                                             General Purpose Financial Statements)


Councillors’ expenses and resources provided
The Councillors’ Expenses Reimbursement Policy ensures Councillors are provided a reasonable
level of resources and equipment in order to carry out their duties in an effective and efficient
manner. Minor amendments to the Policy were made at the Post Election Meeting of 5 April 2016.

The Policy is compliant with the following principles prescribed by the LG Act:
   transparent and effective processes and decision-making in the public interest,
   good governance of, and by, the local government; and
   ethical and legal behaviour of Councillors and local government employees.

The categories of expenses and eligibility for reimbursement as per the Policy for the Period
include:
   mandatory professional development
   discretionary professional development
   travel as required to represent Council
   meals when travelling for Council business
   accommodation
   private vehicle usage
   hospitality
   administration tools and access to Council office amenities
   safety equipment
   Council vehicle usage
   home office and telecommunication needs
   insurance cover1.


1
 Councillors are covered under relevant Council insurance policies while on Council business. Cover includes
public liability, professional indemnity, Councillors’ liability, personal accident and overseas travel.

Noosa Council Annual Report 2015/16                                                                     Page 14

Section 17

Summary of expenses/reimbursements paid to Councillors for the period
The reimbursements that were made to Councillors for the period were for discretionary
professional development, vehicle use, home office and telecommunication, and travel expenses
incurred whilst on Council business.

For the period:
   All claimed expenses were processed and fell within the required limits prescribed by the
    Policy.
   No Councillors claimed expenses relating to categories of mandatory professional
    development, hospitality, meals or accommodation expenses.

A summary of expenses/reimbursements to Councillors for the period is outlined in tables 3 and 4
below.

Table 3 – Councillor Expenses 2015/16 (up to 31 March 2016)

Councillor              Mandatory      Discretionary      Use of         Home office &       Travel      TOTAL
                       Professional    Professional       private           tele-        Expenses as       ($)
                       Development     Development       vehicle         communicatio     required to
                            ($)                                                            represent
                                            ($)         (option 1)            n
                                                                                            Council
                                                            ($)              ($)

Mayor Noel Playford         640                    0                 0            2160              0     2160
Cr Bob Abbot                776                    0          3593                2160              0     5753
Cr Joseph Jurisevic          0                   717          3593                2160              0     6470
Cr Frank Pardon              0                    19          3593                2160              0     5772
Cr Tony Wellington           0                    36          3593                2160             64     5789
Cr Frank Wilkie              0                    19          3593                2160              0     5772
Cr Sandy Bolton              0                    99          3593                2160              0     5852


Table 4 – Councillor Expenses 2015/16 (from April 2016)
Councillor              Mandatory     Discretionary       Use of         Home office &      Travel      TOTAL ($)
                       Professional    Professional       private           tele-          Expenses
                       Development Development           vehicle         communicatio     as required
                            ($)                                                          to represent
                                            ($)         (option 1)            n
                                                                                            Council
                                                            ($)              ($)

Mayor Tony                   0                     0          1250                 720             0      1970
Wellington
Cr Jess Glasgow              0                     0          1250                 720             0      1970
Cr Ingrid Jackson            0                     0          1250                 720             0      1970
Cr Joe Jurisevic           1,476                 268          1250                 720             0      2238
Cr Frank Pardon              0                     0          1250                 720             0      1970
Cr Brian Stockwell           0                     0          1250                 720             0      1970
Cr Frank Wilkie              0                     0          1250                 720             0      1970


Note: Amounts rounded to the nearest whole dollar.




Noosa Council Annual Report 2015/16                                                                      Page 15

Section 18

Councillor meeting attendance
The attendance of Councillors at Ordinary meetings, Special meetings and Committees for the
period is outlined in tables 5 and 6 below.

Table 5 – Previous Council Meeting Attendance 2015/16
Councillor                Ordinary       General        Planning &        Infrastructure &       Audit & Risk      Total
                          meeting        Committee      Organisation      Services               Committee
                                                        Committee         Committee
Mayor Noel Playford       9              8              6                 5                      1                 29
Cr Bob Abbot              8              8              N/A               8                      N/A               24
Cr Sandy Bolton           9              9              N/A               8                      N/A               26
Cr Joe Jurisevic          9              9              8                 N/A                    N/A               26
Cr Frank Pardon           8              8              N/A               8                      N/A               24
Cr Tony Wellington        8              9              8                 N/A                    3                 28
Cr Frank Wilkie           9              9              8                 N/A                    2                 28



Table 6 – New Council Meeting Attendance 2015/16
Councillor                Post-      Ordinary   General     Planning &    Services &         Special &    Audit & Risk     Total
                          election   meeting    Committee   Environment   Organisation       Budgetary    Committee
                          meeting                           Committee     Committee
Mayor Tony Wellington     1          3          3           3             3                  2            0                15
Cr Jess Glasgow           1          3          3           N/A           3                  2            N/A              12
Cr Ingrid Jackson         1          3          3           3             N/A                2            1                13
Cr Joe Jurisevic          1          3          3           3             N/A                2            N/A              12
Cr Frank Pardon           1          3          3           N/A           3                  2            N/A              12
Cr Brian Stockwell        1          3          3           3             N/A                2            N/A              12
Cr Frank Wilkie           1          3          2           N/A           3                  2            N/A              11

Note: N/A in the table above indicates that the relevant Councillor is not a representative of the particular
committee.




Noosa Council Annual Report 2015/16                                                                              Page 16

Section 19

Complaints about Councillors
Sections 176 to 182 (inclusive) of the LG Act prescribe the requirements for local governments for
dealing with complaints about the conduct and performance of Councillors so as to ensure that:
       appropriate standards of conduct and performance are maintained, and
       a Councillor who engages in misconduct or inappropriate conduct is disciplined.

The Councillor Code of Conduct Policy endorsed by Council on 13 January 2014 remained
unchanged for the period. The Policy establishes:
       the responsibilities of Councillors under the LG Act;
       the standards of behaviour and ethical obligations expected Councillors in Noosa Shire; and
       a clear administrative method for handling and resolving complaints made about the conduct
        and performance of Councillors in accordance with Division 6 of the LG Act.

The table 7 below identifies the reportable complaints, orders and recommendations against
Councillors for the period.

Table 7 – Complaints Against Councillors

Reportable information relating to complaints against Councillors:                                  Number of
                                                                                                   complaints:
                                                                                                (for the period)
(i)        The number of orders and recommendations made under s180 (2) or (4) of the LG                     Nil
           Act.

(ii)       The number of orders made under s181 of the LG Act.                                               Nil

(iii)      The number of complaints made about the conduct or performance of a Councillor                    Nil
           for which no further action was taken under s 176C(2) of the LG Act.

(iv)       The number of complaints referred by the Council CEO to the department’s chief                    Nil
           executive under s176C (3)(a)(i) of the LG Act.

(v)        The number of complaints referred to the Mayor under s176C (3)(a)(ii) or (b)(i) of                Nil
           the LG Act.

(vi)       The number of complaints referred to the department’s chief executive under s                     Nil
           176C (4)(a) of the LG Act.

(vii)      The number of complaints assessed by the Council CEO as being about corrupt                       Nil
           conduct under the Crime and Corruption Act.

(viii)     The number of complaints heard by a regional conduct review panel.                                Nil


(ix)       The number of complaints heard by the tribunal.                                                   Nil

(x)        The number of complaints to which s176C (6) of the LG Act applied.                                Nil




Noosa Council Annual Report 2015/16                                                                   Page 17

Section 20

Overseas travel
Official Travel undertaken during the period is outlined in the table below.

Table 8 – Official Overseas Travel


Position          Date    of    Destination     Purpose of travel                              Cost    to
                  Travel                                                                       Council
Director     of   2   –  11     New Zealand     Attendance at SOLGM Conference (New            Nil.
Planning and      November                      Zealand Society of Local Government
Infrastructure,   2015                          Managers) as part of Local Government
Martin                                          Managers Australia (LGMA) Management
Drydale                                         Exchange Program

Chief             3-5           New Zealand     Invited to present to SOLGM Conference         Nil.
Executive         February                      (New Zealand Society of Local Government
Officer, Brett    2016                          Managers) (cost covered by SOLGM NZ –
de Chastel                                      South Island)

Councillor,       12-15 June    New Zealand     Represent Noosa Council as a delegate for      Nil.
Frank Wilkie      2016                          the Tourism and Events Queensland/Visit
                                                Sunshine      Coast    Regional     Tourism
                                                Delegation. The purpose of the trip was to
                                                undertake    marketing     and   experience
                                                development activities to help industry
                                                achieve growth in visitor numbers and
                                                expenditure for the Sunshine Coast region by
                                                learning from Tourism New Zealand’s world
                                                renowned successful tourism campaign
                                                ‘100% Pure New Zealand’.



Executive remuneration
Under the LG Act, the annual report of a local government must state the total remuneration
packages that were payable during the reporting period to its senior management, and the number
of employees in senior management who are being paid each of the total remuneration packages.

The senior management of a local government consists of the chief executive officer and all senior
executive employees of the local government. A senior executive employee is an employee who
reports directly to the chief executive officer and whose position would ordinarily be considered to
be a senior position in the corporate structure.

The total of remuneration packages payable to senior management during the period was
$1,046,015. The annual package bands for Council’s senior management team are outlined in
table 9 below.

Table 9 – Executive Remuneration

Package Band                          Number of senior
                                      management employees

$100,000 - $200,000                   3

$200,001 - $300,000                   2



Noosa Council Annual Report 2015/16                                                              Page 18

Section 21

Commitment to equal opportunity employment
Council is an equal opportunity employer, which is committed to providing equal employment
opportunities for its current and prospective employees. Council’s employment practices are
aligned to Queensland’s Anti-Discrimination Act 1991 and relevant federal anti-discrimination laws.

Council recognises the importance workforce diversity and promotes a working environment where
people are treated on their merits at every stage of their employment.

At Noosa Council, all staff are encouraged to embrace equity and diversity at all levels within the
organisation. The Noosa Council Employee Code of Conduct reinforces the standards of
behaviours required of employees including non-discriminatory workplace practices.

Council will continue to strive to build a workforce and supporting organisational culture that
reflects the diversity of the greater community and is free of all forms of discrimination and
harassment.


Administrative action complaints
Council is committed to managing customer feedback and ensuring all complaints are dealt with in
a fair, prompt and confidential manner. Council aspires to provide a level of service that does not
attract complaints. However, Council acknowledges the public’s right to provide feedback on
services, including the right to lodge a complaint about a decision or other action Council has
taken, or failed to take, where considered appropriate to do so.

Council’s Administrative Action Complaints Policy has been developed to ensure:
 complaints are handled in a structured, timely and professional manner which is fair,
   considerate and respectful of privacy;
   all staff members are aware of their responsibilities regarding the complaints; and
   complaints are used to identify problems and to continuously improve the Council’s services.

A copy of the Council’s current Administrative Action Complaint Process Policy can be viewed on
Council’s website.

Table 10 below provides a summary of Administrative Action Complaints for the period. Council
reviews each complaint it receives objectively and aims to ensure that any improvement
opportunities identified by a particular complaint are implemented into operations.

Table 10 – Administrative Action Complaints

Complaint statistics 30 June 2015 to 30 June 2016
Complaints                Complaints             Complaints resolved during the     Complaints outstanding at
outstanding as at         received during the    period                             30/06/16
30/06/15                  period
2                         19                     21                                 Nil.

Note: The above statistics relate to formal administrative action complaints, which can be distinguished from
‘a request for service’ by members of the public. An administrative action may include a decision, or a failure
to make a decision, a failure to provide a written statement of reasons for a decision, an act, a failure to do
an act, the formulation of a proposal or intention, or the making of a recommendation.




Noosa Council Annual Report 2015/16                                                                   Page 19

Section 22

Council registers
Council is required under the LG Regulation to develop and maintain certain registers. A number of
these registers are available for public inspection at Council’s Tewantin Office or can be viewed on
Council’s website.

Below is a list of the registers kept by Council:
 Asset Register
 Delegations Register
 Complaints Register
 Claims Register
 General Cost Fees and Commercial Charges
 Engineering and Environment Fees and Charges
 Planning and Development Fees and Charges
 Building and Plumbing Fees and Charges
 Other Development Fees and Charges
 Local Laws Register
 Roads Register
 Instrument of Appointments
 Noosa Council Policy Register, and
 Registers of Interests.



Community grants 2015/16
Council’s Community Grants the relevant period were managed in accordance with Council’s
Community Grants Policy as          endorsed    by Council    on   15   January 2015.

The outcomes of the Policy include:

   providing community organisations and individuals (including under the Regional Arts
    Development Fund) with financial support to meet identified community needs;
   building community skills and resilience;
   developing and maintaining sustainable community infrastructure; and
   providing opportunities for community organisations to leverage Council’s financial assistance
    to obtain funding from other sources.

Table 11 outlines the funds supplied by Council through community grants for the period.




Noosa Council Annual Report 2015/16                                                         Page 20

Section 23

Table 11 – Community Grants 2015/16

Community Grant Recipients                                      Type                    Funding
                                                                                        Amounts ($)
Regional Arts Development Fund
Visual ArtX3 - Sculptures from recycled materials               Visual Arts                    5,633
Cooroy Future Group - create and exhibit Skate Board art        Visual Arts                    3,315
Cooroy Butter Factory
Apollonian Social Club Inc. - Floating Land Gallery - Boreen    Visual Arts                    7,500
Point
R Bahloo - Indij by Design                                      Crafts                         5,200
Textile Art Group - workshops                                   Crafts                         1,195
Paper & Book Artists - workshops                                Crafts                         1,500
Toni Wills - Farmhouse Theatre                                  Theatre                        1,600
Noosa Arts Theatre                                              Theatre                        4,800
Jally Productions Inc. - Kookoo Kookaburra                      Theatre                        5,354
Noosa Creative - Activate Laneways Noosa Creative               Music                          9,270
Pomona Arts Inc - Mentoring young local musical talent at The   Music                          7,080
Majestic Theatre
Endeavour - Good Vibration                                      Workshops                      3,536
Edgeware Creative Entrepreneurship - Business workshop for      Workshops                        700
local creatives
Green Web Marketing - Marketing workshop for local creatives    Workshops                        500
Sub-total:                                                                                    57,183

Community Alliance Agreement
Pomona Arts Inc.                                                Arts and Culture               7,500
Sub-total:                                                                                     7,500

Annual Operating Expenses Grants

Noosa District Concert Band Inc.                                Arts and Culture               1,000
Noosa Heads Jazz Club Inc.                                      Arts and Culture               1,000
Cooroy Community Gardens Inc.                                   Environment                    1,000
Noosa & District Landcare Group Inc.                            Environment                   15,000
Noosa Integrated Catchment Assoc. Inc.                          Environment                   15,000
Noosa Community Biosphere Assoc. Inc.                           Environment                   10,000
CareFlight Group (now LifeFlight)                               Emergency Services            10,000
CoastGuard Noosa (Australian Volunteer)                         Emergency Services            10,000
The Noosa Long Weekend Inc.                                     Economic Development           6,500
The Salvation Army                                              Community Development         10,000
Noosa Show Society (Noosa AH & I Society)                       Community Development         10,000
Cooroy Noosa Genealogical & Historical Group Inc.               Community Development          3,000
Sunshine Coast Campher Laurel Time Initiative Inc.              Community Development          1,000
Pomona & District Meals on Wheels Inc.                          Community Development          1,000
For Our Daily Bread Inc.                                        Community Development          1,000
Cooroora Woodworkers Club Inc.                                  Community Development          1,000
Pomona Men's Shed (auspiced by Pomona Community House           Community Development          1,000
Inc)
Noosa Museum (Cooroora Historical Society) Inc.                 Community Development          2,267
Pomona Arts Inc.                                                Community Development          6,500
Noosa Arts Theatre Inc.                                         Community Development          6,500
Sunshine Butterflies Inc.                                       Community Development          6,500
Noosa District Community FM Radio Assoc. Inc.                   Community Development          6,500
University of Third Age Inc.                                    Community Development          5,000
Cooroy Gymnastics Club Inc.                                     Sport and Recreation           5,000
Noosa Gymnastics Club Inc.                                      Sport and Recreation           5,000
Noosa District Netball Assoc. Inc.                              Sport and Recreation           5,000

Noosa Council Annual Report 2015/16                                                          Page 21

Section 24

Community Grant Recipients                                    Type                   Funding
                                                                                     Amounts ($)
Cooroy Tennis Club Inc.                                       Sport and Recreation          3,000
Noosa Outrigger Canoe Club Inc.                               Sport and Recreation          3,000
Tewantin Tennis Club Inc.                                     Sport and Recreation          3,000
Lake Cootharaba Sailing Club Inc.                             Sport and Recreation          3,000
Noosa District Sports Complex (auspiced by Netball Inc.)      Sport and Recreation          3,000
Peregian Tennis Club Inc.                                     Sport and Recreation          2,267
Noosa Croquet Club Inc.                                       Sport and Recreation          1,000
Tewantin Noosa Pony Club Inc.                                 Sport and Recreation          1,000
Cooroy Horse and Pony Club Inc.                               Sport and Recreation          1,000
Combined Coastal Car Club Inc.                                Sport and Recreation          1,000
Pomona & District Horse & Pony Club Inc.                      Sport and Recreation          1,000


Water Rebates - paid directly to eligible Not-for-Profit
Organisations
Noosa District Junior Rugby League Football Club Inc.                                      10,096
Noosa Australian Football Club Inc.                                                           768
Cooroy Family Support Centre Inc.                                                             768

Subtotal:                                                                                 179,665

Water Rebates - paid to UnityWater
Paid on behalf of 190 eligible Not-for-Profit Organisations                                16,945

Community Halls & Centres Management & Maintenance
Ridgewood Community Hall Assoc. Inc.                                                        4,217
Kin Kin Community Hall (Kin Kin Community Group Inc.)                                       5,868
Tinbeerwah Hall Inc.                                                                        2,991
Peregian Beach Community House Inc.                                                         8,980
Federal Memorial Hall & Community Centre Inc.                                               4,839
Pomona & District Community House Inc.                                                     16,800
Cooran Hall Memorial School of Arts Inc.                                                    7,073
Pomona Memorial School of Arts Inc.                                                        12,017
Sub-total:                                                                                 62,785

Community Project Grant
Sunshine Coast Camphor Laurel Timber Initiative Inc.          Event                         5,762
Noosa & District Landcare Group Inc. - Series of workshops    Event                         2,370
Noosa District Softball Assoc. Inc. - U15 Boys State          Event                         1,800
Championships 2015
The Noosa Long Weekend - Opera Australia - The Magic Flute    Event                         5,025
East Coast Originals - Originals Events Cooroy & Peregian     Event                         3,000
Beach
Mary River Catchment Coordination Assoc. Inc. - Festival of   Event                         8,000
Water
United Synergies - Booin Gari Festival                        Event                         5,000
Cooroy & Pomona Lions Club Inc. - Pomona King Of The          Event                        10,000
Mountain Festival
Cooroora Woodworkers Inc. - Woodworkers Annual Show           Event                         2,000
Cooroy Lower Mill Board Inc. - Cooroy Fusion Festival 2016    Event                         5,000
Noosa Jazz Club inc. - Free public jazz concert at Lions      Event                         2,000
Riverstage, Noosaville
Noosa Open Studios Inc. - Noosa Open Studios Event            Event                         7,500
One Billion Women Rising Inc. - One Billion Women Rising      Event                           200
event


Noosa Council Annual Report 2015/16                                                       Page 22

Section 25

Community Grant Recipients                                      Type             Funding
                                                                                 Amounts ($)
SevGEN Indigenous Corporation - SevGen Football Carnival        Event                   5,000
4-5 Feb 17
The Noosa Longweekend - Carnivali 2016                          Event                   4,000
Noosa Strade Bianchi Inc - Strada Bianche 2016 Event            Event                   3,420
CareFlight Rescue - "Live & Breathe" Safety equipment in        Program                 1,579
helicopter
Noosa District Community Radio - Recording Studio               Program                 6,750
equipment upgrade
Pomona & District Community House - Young at 'Art program       Program                 2,200
Noosa Christian Outreach Church - Hydration Station             Program                 7,500
Wildcare Australia Inc. - Wildcare Mobile Aviary                Program                 4,778
Flying Fox Rescue & Release Noosa Inc.                          Program                13,000
Peregian Beach Community House Inc. - Community Family          Program                 1,180
Initiative
Noosa Integrated Catchment Assoc. - Project Grant Fishing       Program                10,800
Line Recovery
Noosa Integrated Catchment Assoc. - Project Grant Seagrass      Program                 5,300
Monitoring
Noosa Integrated Catchment Assoc. - Project Grant River         Program                 3,650
Education
Ozharvest Ltd (REAP) - Mobile Cold Storage - redistribute       Program                10,450
food waste
Marcus Beach Bushcare Assoc. Inc - Establishing                 Program                 2,126
Interpretative Walks at Peregian Creek and Marcus Beach
Pomona & District Community House - replacement of floor        Infrastructure          2,400
coverings
Pomona Mens Shed - extend concrete slab                         Infrastructure          5,440
Noosa Community Garden - relocation to accommodate Tait         Infrastructure          4,590
Duke Cottage
Noosa Australia Football Club Inc. - Irrigation Project         Infrastructure          7,023
Cooroy Noosa Genealogical & Historical Research Group Inc.      Infrastructure         20,000
- contribution to new Heritage Centre in Cooroy
Noosa Shire Arts & Crafts Assoc. Inc. - Bathroom & foyer        Infrastructure          2,935
repairs & renovation
Pomona Mens Shed - Extension to kitchen                         Infrastructure          8,991
Noosa Outrigger Canoe Club Inc. - Equipment Maintenance         Infrastructure          3,750
and Repair Project
Noosa Bridge Club Inc. - Amenities Upgrade to meet Disability   Infrastructure          9,050
requirements
Peregian Tennis Inc. - Replacement of Retaining wall and        Infrastructure          3,150
attached spectator/player seating
Noosa Mens Shed Inc. - The First Stage Development of a         Infrastructure         20,000
Multifunction area
Tewantin Noosa Pony Club Inc - Clubhouse Upgrade                Infrastructure          5,000
University of the Third Age Inc. - Operation WC                 Infrastructure          2,670
Pomona Mens Shed - Fitout                                       Infrastructure          6,172
Pomona & Cooran Amateur Rugby League Football Club Inc. -       Infrastructure         19,632
sports field lighting upgrade
Grant repayment - Noosa District Softball Assoc. Inc.(unused                             -303
amount)
Sub-total:                                                                            259,890

Sports Field Maintenance Grants
Tewantin Noosa Cricket Club Inc.                                                       20,925
Noosa Lions Football Club Inc.                                                         19,530
Noosa Australian Football Club Inc.                                                    16,740
Noosa District Junior Rugby League Club Inc.                                           13,950
Noosa District Rugby Union Club Inc.                                                   13,950

Noosa Council Annual Report 2015/16                                                   Page 23

Section 26

Community Grant Recipients                                      Type                 Funding
                                                                                     Amounts ($)
Noosa District Softball Association Inc.                                                     13,950
Pomona & Cooran Amateur Rugby League Football Club Inc.                                      12,682
Noosa District Rugby League Club Inc.                                                        11,160
Noosa Touch Assoc. Inc.                                                                      11,160
Cooroora United Football Club Inc.                                                            8,370
Cooroy Eumundi Cricket Club Inc.                                                              8,370
Pomona & Cooroy & District AFC Inc.                                                           8,370
Sub-total:                                                                                  159,157


Festive Season Event Grant
Cooroy Chamber of Commerce Inc. - Cooroy Christmas                                            7,000
Carols
Lake Cootharaba Sailing Club Inc. - Booreen Point New Years                                   2,500
Eve event
Kin Kin Communty Group Inc. - Christmas Tree event 2015                                       1,200
Noosa Christian Outreach Church - Carols on the Noosa                                         7,500
River, Noosaville
Lions of Peregian Beach Inc. - Peregian Beach Christmas                                       3,500
Carols
Tewantin Noosa RSL - Carols by Candlelight, Tewantin                                          3,182
Lions of Cooroy/Pomona Inc. - Pomona Night of Lights                                          1,500
Noosa Marina Pty Ltd - New Years Event at Noosa Harbour                                       5,000
Lions & Rotary - Australia Day on the Noosa River                                            10,000
Kin Kin Communty Group Inc. - Christmas Tree event 2016                                       1,500
Sub-total:                                                                                   42,882

Other
Healthy Waterways Program Contribution                                                       24,000

TOTAL EXPENDITURE FOR THE PERIOD:                                                           810,007


Notes:
1. The Regional Arts Development Fund grants were funded 50/50 between the Queensland Arts Council
   and Noosa Council. The above amount is Noosa Council’s contribution.
2. Water Rebates – Not a direct payment from Council to the Community Organisation but a payment by
   Council to Unity Water.

Discretionary funds
Section 109 of the LG Act, defines discretionary funds as funds in the local government’s
operating fund that are:
   budgeted for community purposes, and
   allocated by a Councillor at the Councillor’s discretion.
There were no Councillor discretionary funds established during the period.

Beneficial enterprises
Section 39(3) of the LG Act defines a beneficial enterprise as an enterprise that a local
government considers is directed to benefiting, and can reasonably be expected to benefit, the
whole or part of its local government area.




Noosa Council Annual Report 2015/16                                                        Page 24

Section 27

Section 39(4) of the LG Act provides that a local government is conducting a beneficial enterprise if
the local government is engaging in, or helping, the beneficial enterprise.

The previous 2014/15 period saw the finalisation of a long and carefully considered transition to
reshape the Noosa Biosphere®2 Reserve Management arrangements. This began on 20 January
2014 when Council endorsed the establishment of a working group, consultation with key
stakeholders, workshops, and calling of submissions from the community to review the
arrangements.

As outlined in Council’s previous Annual Report, at the Ordinary Meeting held on 29 May 2014,
Council resolved to wind up Noosa Biosphere Ltd as part of the transition to the new Noosa
Biosphere Reserve management model.




2
    Noosa Biosphere” is a registered trademark of Noosa Council

Noosa Council Annual Report 2015/16                                                          Page 25

Section 28

The new Noosa Biosphere Reserve management model included the establishment of the Noosa
Biosphere Reserve Trust (NBRT), a public trust approved as a charity with a company limited by
guarantee, and the Noosa Biosphere Reserve Foundation Ltd (NBRF), as the Trustee. Under the
new arrangements Council does not hold a controlling interest in NBRF or NBRT.

As part of the new arrangements Council indicated that it would provide funding for operational
costs together with funding to allow delivery of significant projects that meet the principal objects of
the trust, which include:
1. advancing the protection and enhancement of a significant aspect of the natural environment,
    being the natural ecosystems and biodiversity of the Noosa Biosphere Reserve, and
2. advancing research, education and information about a significant aspect of the natural
    environment, being the Noosa Biosphere Reserve.

In seeking to achieve the abovementioned principal objects of the Trust, the Trust may, without
limitation:
1. foster economic and human development that is environmentally and socially sustainable and
    culturally appropriate;
2. develop and implement a management plan for the Noosa Biosphere Reserve that is aligned
    with the UNESCO Man and the Biosphere Programme (an Intergovernmental Scientific
    Programme that aims to establish a scientific basis for the improvement of relationships
    between people and their environments3); and
3. monitor performance of the Noosa Biosphere Reserve and its reporting to UNESCO and the
    Noosa Community.

In 2014/15, Council entered into a funding deed with the NBRF until the end of 2017/18.

Business activities
A business activity is defined in Schedule 4 of the LG Act as “the trading in goods and services
by the local government”.

Council conducted the following business activities during the period:
     waste management, and
     operations of holiday parks including the Boreen Point Campground, Noosa North Shore
      Beachfront Caravan Park and Noosa River Holiday Park.


Significant business activity
In accordance with threshold of expenditure and the methodology prescribed by ss. 19 and 20 of
the LG Regulation, Council’s waste management activity was considered a significant business
activity for the period.

Council conducted a Public Benefit Assessment during the period recommending the continuation
of full cost pricing business model commencing in the 2017/18 financial year. This was adopted by
Council at the Ordinary Meeting of 10 March 2016.




3
    United Nations Educational, Scientific and Cultural Organisation – Man and the Biosphere Programme.

Noosa Council Annual Report 2015/16                                                                       Page 26

Section 29

Competitive neutrality
By resolution at the ordinary meeting held on 11 February 2016, Council adopted to:
   apply the Full Cost Pricing reform option to the waste management business activity for the
    2015/16 financial year in accordance with s44(1)(b) of the LG Act 2009, and
   apply the Code of Competitive Conduct to the holiday parks business activity for the
    2015/16 financial year in accordance with s47 of the LG Act 2009.

Council’s is committed to ongoing compliance with National Competition Policy principles and its
legislative obligations in this area. It is committed to ensuring that its business activities operate on
a level playing field with private businesses in the community.

Council ensures that the pricing practices for each business activity complies with the principles of
full cost pricing such that total revenue, inclusive of identified and measured community service
obligations and net of any advantages and disadvantages of public ownership, should aim to cover
the following elements:
 operational and resource costs;
 administration and overhead costs;
 depreciation;
 tax and debt equivalents; and
 return on capital / return on cost.

During the period, there were no investigation notices provided to Council relating to competitive
neutrality complaints. Accordingly, The Queensland Competition Authority did not make any
reportable recommendations to Council in relation to a competitive neutrality complaint.

Commercial business units
Pursuant to s 27(2) of the LG Regulation, a commercial business unit is a business unit that
conducts business in accordance with the prescribed key principles of commercialisation.

Council did not nominate any business activities as commercial business units during the period.



Services, facilities and activities, for which special rates/charges
levied
Below is a list of Council levies and special charges for the period:
   Tourism Levy
   Noosa Waters Lock and Weir Maintenance Levy
   Noosa Waters Canal Maintenance Levy
   Noosa Junction Levy
   Hastings Street Precinct Maintenance Levy
   Noosa Main Beach Maintenance Levy
   Rural Fire Charge
   Hastings Street Community Safety Program Charge
   Lower Noosa North Shore Electricity Charge



Noosa Council Annual Report 2015/16                                                             Page 27

Section 30

Summary of concessions for rates and charges
General rate concessions
In addition to those classes of land granted a general rate exemption under s93(3) of the LG Act
and s73 of the LG Regulation, Council was able to grant a general rates concession to land
identified in s20(1)(b) of the LG Regulation to the extent that Council was satisfied the land at the
relevant time was owned by an entity whose objects do not include making a profit, or an entity that
provides assistance or encouragement for arts or cultural development and is one of the following:
   Boy Scout or Girl Guide Association;
   Surf Lifesaving or Coastguard organisation;
   community sporting organisation – not-for-profit organisations without a commercial liquor
    licence or a community club liquor licence;
   community cultural or arts organisation – not-for-profit organisations without a commercial
    liquor licence or a community club liquor licence; or
   charitable organisation, which is:
    (a) a not-for-profit organisation
    (b)   registered as a charity institution or a public benevolent institution
    (c)   providing benefits directly to the community
    (d)   endorsed by the Australian Tax Office - Charity Tax Concession.

The relevant concession for the period for eligible entities was 100% of the general rate.

Deferral of general rates
To assist eligible pensioners who have experienced large increases in the value of their property
as determined by the Department of Natural Resources and Mines, or who have experienced
financial hardship, Council allows deferment of up to 50% of the general rate by way of application.

The deferred rates accumulate as a debt against the property until it is sold or until the death of the
ratepayer.

The deferment of general rates applies only to rates payable with respect to land included in
Differential General Rates Categories 1, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 28 & 30.

To be eligible to defer up to 50% of the general rate the applicant must:
   own and occupy the property, and
   have no overdue rates and charges on the said property, and
   be the holder of a Pension Concession Card issued by Centrelink or the Department of Veteran
    Affairs, or
    o a Repatriation Health (Gold) Card issued by the Department of Veteran Affairs, or
    o a Commonwealth Seniors Health Card, or
    o a Queensland Seniors Card issued by the Queensland State Government.

Automatic eligibility applies to those ratepayers currently receiving a Pension Concession on their
rate notice. Eligibility for those ratepayers with a Seniors Card will be assessed accordingly.




Noosa Council Annual Report 2015/16                                                            Page 28

Section 31

Interest charges on deferred rates
In accordance with s122(5) of the LG Regulation, Council is authorised to charge interest, or
request payment of an additional charge, to all deferred general rates for the relevant period.

For the period there was one rate payer who had their general rates deferred for the relevant
period.


Available pensioner concessions for the period
Table 12 below provides a summary of available pensioner concessions for the period.

Table 12 – Pensioner Concessions

Pension Rate                       Sole title to the property   Joint title to the property

Maximum level of pension           $230 p.a. maximum            $180 p.a. maximum
                                   $115 per half year           $90 per half year
Not maximum level of pension       $115 p.a. maximum            $65 p.a. maximum
                                   $57.50 per half year         $32.50 per half year


Single owner on the maximum rate of pension

Where the pensioner was in receipt of the maximum level of pension and had sole title to the
property that is their principal place of residence for the period, the concession was 25% of the
general rate up to a maximum amount of $230.00 per annum.

Joint owner on the maximum rate of pension

Where the pensioner was in receipt of the maximum level of pension and owned the property
jointly with one or more people for the period, the concession was 25% of the general rate up to a
maximum amount of $180.00 per annum.

Single owner not on the maximum rate of pension

Where the pensioner was not in receipt of the maximum level of pension and had sole title to the
property that was their principal place of residence for the period, the concession was 25% of the
general rate up to a maximum amount of $115.00 per annum.

Joint owner not on the maximum rate of pension

Where the pensioner was not in receipt of the maximum level of pension and owned the property
jointly with one or more people for the period, the concession was 25% of the general rate up to a
maximum amount of $65.00 per annum.




Noosa Council Annual Report 2015/16                                                           Page 29

Section 32

Invitations to change tenders
There were no reportable invitations made by Council to change tenders during the period.

Audit and Risk Committee
During the period, Council’s Audit and Risk Committee, which consists of two Councillor members
and two expert independent external members, held four formal committee meetings and played
an active role as an advisory committee to Council through the provision of independent comment,
advice and counsel on audit and risk management issues covering a wide range of Council
operations and projects.

In accordance with Council’s Audit and Risk Committee Charter, a key duty of the Committee is to
provide reasonable assurance to Council that its core business goals and objectives are being
achieved in an efficient and economical manner, within an appropriate framework of internal
control and risk management.

The Audit and Risk Committee observed the terms of its Charter for the period and conducted an
annual assessment of its performance.

Internal Audit
Council recognises the relevance of strengthening governance and control systems through the
establishment of an efficient and effective internal audit function.

Council’s Internal Audit Plan for each financial year is developed having regard to current
operational risks. Council’s internal audits are conducted in accordance with Council’s Internal
Audit Terms of Reference and Internal Audit Policy, the objectives of which include providing
independent, objective assurance and appropriate services designed to add value and improve
Council’s operations. Council’s Internal Audit Plan for each period is reviewed and adopted by the
Audit and Risk Committee.

The Internal Audit activities for the period included a review of the following:
 Cash handling management and processes at Council and Council facilities;
 Waste Charges Systems reconciliation; and
 Council’s ICT Security Systems.

The above Audits were completed by specialist external providers. Council has in place a number
of systems and processes to ensure that recommendations resulting from its internal audits are
appropriately actioned and implemented into day-to-day operations.




Noosa Council Annual Report 2015/16                                                         Page 30

Section 33

Community Financial Report – 2015/16
Background
This community financial report aims to simplify the financial information required to be prepared
by Council under legislation and accounting standards, and provides a simple summary of our
financial performance for the financial year just ended.

Council’s financial statements are prepared based on Australian accounting standards, and contain
specific information regarding financial performance for the relevant period. Financial statements
include a statement of comprehensive income (i.e. profit and loss), a statement of financial position
(i.e. balance sheet), a statement of cash flows as well as a statement of changes in equity.
Collectively, the statements provide a formal picture of the financial strength of an organisation.

The Community Financial Report consists of five key reporting elements, each of which has a
specific purpose for the measurement and presentation of our finances. The linkages between the
five key elements are shown below:




                                        Statement of
                                       Comprehensive
                                          Income




                                                            Statement of
                    Statement of           Financial
                                                              Financial
                    Cash Flows              Ratios
                                                              Position




                                         Statement of
                                         Changes in
                                            Equity




Noosa Council Annual Report 2015/16                                                          Page 31

Section 34

Highlights and achievements
Council has achieved a strong financial result after the completion of the 12-month financial
reporting period that ended on 30 June 2016. The following outcomes were achieved last financial
year:

1. An operating surplus of $6.4 million as a result of recurrent revenues received being above
   those forecast, good management of our expenditure, as well as some unspent levy funds that
   are required to be held for future use.
2. Full review undertaken by the Queensland Audit Office with the financial statements audited
   and signed-off with no significant issues identified.
3. Continued strong financial performance across all financial sustainability ratios.

Where was the budget spent?
Council spends significant amounts of ratepayer funds providing a range of services to the Noosa
community. A summary of the cost of the services for our major service areas is contained in the
graph below. Spending on these services (including roads, bridges, parks, community facilities and
waste management) makes up a significant component of Council’s annual budget.

Figure 1 – Operating Cost of Core Council Services 2015/16 ($’000)
 $30,000
 $25,000
 $20,000
 $15,000
 $10,000
  $5,000
       $0
                                                                                                                                                                                                                                                           Local Laws
                                                            Parks and Reserves




                                                                                                                                                                                                                                                                        Community Engagement
              Roads / Bridges / Drainage




                                                                                                        Libraries / Galleries

                                                                                                                                Property / Holiday Parks
                                           Waste / Health




                                                                                                                                                           Planning and Environment
                                                                                 Community Facilities




                                                                                                                                                                                                            Economic Development

                                                                                                                                                                                                                                   Community Development
                                                                                                                                                                                      Building / Plumbing




Statement of comprehensive income
This statement (also known as the profit and loss) measures how a council performed financially in
relation to funding its operations during the financial year. In simple terms, it illustrates how much
money was received by Council and how much was spent in a particular year.

Figure 2 – Expenses against revenue (Net Result)
                         2014/15          2015/16
                          ($’000)          ($’000)
Revenue                                                            97,031                                                       101,969
Expenses                                                           79,202                                                                84,944
Net Result                                                         17,829                                                                17,025



Noosa Council Annual Report 2015/16                                                                                                                                                                                                                                                            Page 32

Section 35

The 2015/16 net result as reported in the audited financial statements was a surplus of $17.03
million. The net result includes capital revenue received for capital works (including grants and
subsidies and developer contributions), Council’s share of profit made by Unitywater during the
financial year, as well as income and expenses recognised for investment property valuation
changes and asset disposals. The removal of these non-standard operational items shows
Council’s actual operating surplus to be $6.4 million.


Operating revenue – where the money came from
Throughout the financial year Council received a total of $88 million in operating revenues (rates,
fees, operating grants); $7.6 million in capital revenue (developer contributions, capital grants); and
$5.8 million recorded as revenue from our share of profit made by Unitywater during the financial
year. The sources of Council’s operating revenue are shown below.

Figure 3 – Operating revenue sources 2015/16



                              Grants &
                      Interest Other
                      Revenue Revenue
                        5%      6%

               Fees &
               Charges
                16%


             Other Income
                 4%
                                               Rates &
                                                Utility
                                               Charges
                                                69%




The above breakdown in operating revenue confirms that Council has significant control over the
majority of its income sources, and as a result is not reliant on other levels of government or
external agencies to maintain its financial independence. Key Council revenue sources include:

   Rates and utility charges include general rates, charges for waste collection and disposal,
    special rates such as the tourism and transport levy, and other separate and special rates.
   Fees and charges include a range of regulatory fees and charges and revenue from
    commercial operations such as the holiday parks and waste management.
   Interest revenue includes the return from the investment of reserve funds.
   Revenue from other income includes tax payments from Council’s shareholding in Unitywater.




Noosa Council Annual Report 2015/16                                                            Page 33

Section 36

Operating expenditure – where the money goes
Council expended a total of $85 million in undertaking operating activities during the financial year.
The following graph shows a breakdown by expenditure type for normal recurrent Council
operations.

Figure 4 – Operating expenses by function 2015/16




                            Depreciation
                               20%
                                                       Employee
                                                        Benefits
               Finance &                                 33%
              Other Costs
                  4%




                              Materials &
                               Services
                                43%


Key Council expenditure sources include:

   Employee benefits - includes staff wages, superannuation, fees paid to Councillors and other
    employment costs.
   Depreciation expenditure records the consumption of community infrastructure assets over
    their respective useful lives, and provides an indication of the level of required expenditure on
    rehabilitation and renewal of existing assets annually.
   Materials and services – includes information communication technology, consultancy services,
    contractor services, electricity, external hire, rentals, repairs and maintenance, advertising and
    donations.



Statement of Financial Position
The Statement of financial position (or balance sheet) measures what Council owns (i.e. its
assets); and what we owe (i.e. liabilities) to determine the total community equity (net worth) at the
end of each financial year. Overall, Council’s investment in community capital continues to grow
strongly.

Figure 5 – Comparative statement of financial position summary
                         2014/15           2015/16
                          ($’000)           ($’000)
Assets                 1,067,563           1093,104
Liabilities               60,509             59,956
Community              1,007,054           1,033,148
Equity




Noosa Council Annual Report 2015/16                                                           Page 34

Section 37

The graph below shows Council’s cash and debt holdings as at 30 June 2016 compared to the
previous year. Cash levels have increased marginally despite delivery of the large capital works
program undertaken during 2015/16. Debt levels have decreased as Council continues to minimise
its debt position.

Figure 6 – Cash and Debt Comparison ($’000)
  $60,000

  $50,000

  $40,000

  $30,000

  $20,000

  $10,000

      $-
                          Cash                         Debt

                               2014/15    2015/16




Assets – what we own
Current Assets are represented by cash, investments, inventories and receivables (money owed to
Council). Council’s current assets as at 30 June 2016 equated to $61.3 million.

Non-Current assets of over $1 billion, includes property, plant and equipment totalling $907 million,
as well as the value of Council’s investment in Unitywater. Property, Plant and Equipment
represents community infrastructure including roads, bridges, stormwater and buildings, as well as
other operational assets owned and controlled by Council.

The main non-current asset categories and their respective values are shown in the following
figure.




Noosa Council Annual Report 2015/16                                                          Page 35

Section 38

Figure 7 – Non-Current Assets & Community Infrastructure ($’000)

                                          Work in Progress,
                                               $8,879
                                       Other
                                  Infrastructure,         Land &
                                      $56,880          Improvements,
                          Stormwater &                   $130,109
                            Drainage
                            Network,                              Buildings,
                            $114,774
             Intangible Assets,                                    $59,208
                  $2,614                                               Plant &
                                                                     Equipment,
                                                                        $8,670




                                            Road & Bridge
                                              Network,
                                              $528,147




Liabilities – What We Owe
Money owed by Council is shown as both current and non-current liabilities in the statement of
financial position. Current liabilities are those amounts that are payable by Council within the next
twelve months, and non-current liabilities are payable beyond the twelve-month horizon. The most
significant element is loans raised by Council to fund the investment in community infrastructure.



Statement of Changes in Equity
The statement of changes in equity illustrates how the net worth has changed as a result of
Council’s operations through the period. Council’s total community equity as at 30 June 2016 is
$1.03 billion. Community equity is equal to total assets (what we own) less total liabilities (what we
owe) and represents Council’s net investment in assets.



Statement of Cash Flows
The statement of cash flows shows where Council has generated cash, and where these funds
have been expended. The detailed schedule in the financial statements is summarised below
(columns above the line represent cash flowing into the organisation, and columns below the line
represent cash payments made).




Noosa Council Annual Report 2015/16                                                           Page 36

Section 39

Figure 8 – 2015/16 Net Cash Flow Sources ($’000)
  30,000
  25,000
  20,000
  15,000
  10,000
   5,000
      -
 (5,000)
(10,000)
(15,000)
(20,000)
(25,000)
                 Operating Activities           Investing Activities           Financing Activities      Net Movement in
                                                                                                              Cash

    Operating activities depicts the net of income received from rates, interest, grants, etc. and
     payments made to suppliers and employees (net increase).
    Investing activities relate to the acquisition and sale/disposal of long-term assets, generally in
     the form of roads, bridges, plant and equipment, etc. A negative outcome here represents a net
     investment in community infrastructure during the reporting period.
    Financing Activities shows the receipt and repayment of Council borrowings.
    Net Movement in Cash represents the physical movement of cash, with any accounting
     adjustments and accruals removed. The net movement in cash for the year of $1.7 million
     represents the net increase in cash on hand, with all significant outlays fully funded within the
     period.

Financial Ratios
Ratios are useful tools for getting a snap-shot of the financial status and trends of an organisation.
Ratios can also be useful in comparing Noosa Council to other Councils to gain an understanding
of relative financial strength. This analysis is undertaken annually by the Queensland Treasury
Corporation (QTC) in assessing the financial sustainability of Council.

A number of sustainability ratios are mandated under the Local Government Regulation 2012,
including target ranges for each measure. Details of these ratios are shown below, including
actual results for the current reporting period, plus projections over the next 9 years.

Figure 9 – Financial ratios (actual and forecast)
Period Ended                       30-Jun-16 30-Jun-17 30-Jun-18 30-Jun-19 30-Jun-20 30-Jun-21 30-Jun-22 30-Jun-23 30-Jun-24 30-Jun-25
Sustainability Ratios
Operating Surplus Ratio
Operating Position                     5.0%       0.4%       0.5%       1.2%       1.6%     1.8%       1.7%     2.0%     2.2%        2.7%
Local Govt Act upper indicator          10%        10%        10%        10%        10%      10%        10%      10%      10%         10%
Net Financial Liabilities Ratio
Net Financial Liabilities Ratio       (1.5)%     12.0%       9.9%       8.8%       5.1%     1.7%      (2.1)%   (5.8)%   (8.9)%     (11.5)%
Local Govt Act upper indicator          60%        60%        60%        60%        60%      60%        60%      60%      60%         60%
Asset Sustainability Ratio
Asset Sustainability Ratio            88.4%     111.0%      99.2%     98.4%        98.5%   97.2%      96.5%    97.7%    100.7%     104.5%
Local Govt Act minimum indicator        90%        90%        90%       90%          90%     90%        90%      90%       90%        90%

                          Notes:    Colour     Within    Moderate   Outside
                                    scale      range                 range




Noosa Council Annual Report 2015/16                                                                                              Page 37

Section 40

Operating Surplus Ratio
This ratio measures the operating surplus achieved for the period and represents the operating
surplus / (deficit) as a percentage of operating revenue. A surplus will be represented by a positive
result.

Council’s should be aiming to achieve as a minimum a balanced operating position to ensure that
revenues received are sufficient to fund operations and capital replacement works. The 2015/16
operating surplus ratio of 5.0% is a reflection of revenues received being above those forecast
along with good management of our expenditure, as well as some unspent levy funds that are
required to be held for future use. The forecast also shows Council’s ongoing commitment to
strong financial management.



Net Financial Liabilities Ratio
This ratio represents Council’s net financial liabilities (total liabilities less current assets) expressed
as a percentage of total operating revenue. The target range is less than 60%. A negative
percentage indicates that current assets exceed total liabilities, and is considered a very strong
position.

The position of (1.5%) as at 30 June 2016 represents a strong outcome for Council and indicates
that we have capacity to service higher levels of debt if needed, though additional debt funding has
not been included in forward projections.



Asset Sustainability Ratio
This ratio is calculated by measuring the annual expenditure on the renewal and rehabilitation of
Council’s assets against the annual depreciation charge. It is a measure of whether Council is
reinvesting in existing infrastructure assets to hold them in optimal condition. For the 2015/16 year,
Council achieved a ratio 88.36%. This is reflective of the successful delivery of a significant capital
works program during the year, with strong asset management being sustained over forward
projections.


Summary
Financial performance for the year ended 30 June 2016 reflects an excellent result for Council, and
provides a firm foundation for the delivery of sustainable service delivery into the future. Ongoing
innovation and a commitment to strong financial management through compliance with our
Financial Sustainability policy will support this established foundation.




Noosa Council Annual Report 2015/16                                                               Page 38

Section 41

Financial Statements 2015/16




Noosa Council Annual Report 2015/16   Page 39

Section 42

Section 43

Section 44

Section 45

Section 46

Section 47

Section 48

Section 49

Section 50

Section 51

Section 52

Section 53

Section 54

Section 55

Section 56

Section 57

Section 58

Section 59

Section 60

Section 61

Section 62

Section 63

Section 64

Section 65

Section 66

Section 67

Section 68

Section 69

Section 70

Section 71

Section 72

Section 73

Section 74

Section 75

Section 76

Section 77

Section 78

Section 79

Section 80

Section 81

Section 82

Section 83

Section 84

Section 85

Section 86

Section 87

Section 88

Section 89

Section 90

Section 91

Section 92

Section 93

Section 94

Section 95

Section 96

Section 97

Section 98

Section 99

Section 100

Section 101

Section 102

Section 103

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