2013/14 annual report

BUILDING OUR

PRIDE

BUILDING OUR

BUSINESSESBUILDING OUR

COMMUNITIES

Annual Report2013/2014

Logan City C

ouncil Annual R

epo

rt 2013/2014

The City of Logan is a dynamic, diverse and proud community and is a perfect place for young families to grow. More than 300,000 people already call Logan home. The city is made up of 63 suburbs and covers 957 square kilometres. The city’s population is growing at 2.2 per cent a year, with new town centres at Yarrabilba and Flagstone coming to life. We are a green city and have the lowest level of pollution in Australia. With 80 per cent of our city being rural, semi-rural or conservation, Logan has more than 900 parks as well as world-renowned wetlands and bike trails.

Contents

Commercial business units Logan Water 86

Logan Waste Services 89

Additional statutory information

Revenue Policy 96

Borrowing Policy 96

Service charges 96

Financial sustainability 98

Tenders and expressions of interest 98

Community service obligations 98

Registers open for inspection 99

Code of Competitive Conduct for business activities 99

Administrative action complaint 100

disclosures 2013/2014

National Competition Policy reforms 100

Local Government Finance Standard disclosures 101

Quality assurance 101

Financial reporting

Financial performance highlights 104

Community financial report 104

Income statement 105

Statement of comprehensive income 108

Statement of financial position 108

Statement in changes of equity 112

Statement of cash flows 113

Summary 117

Annual financial statements 118

Appendices

Legislative index 190

Global Reporting Initiative (GRI) Content Index 192

Glossary of terms 194

A snapshot of Council and community events 196

Water branches annual performance plan report 198

Waste branch annual performance plan report 199

Contact information 209

Index 210

Our annual report

Introduction 6

Our vision, purpose, twin goals and values 7

Performance summary 8

2013/2014 in review 12

2013/2014 financial summary 13

Our city 14

Logan City in profile 15

Mayor’s message 16

CEO’s message 17

How we engage our community 18

Awards received in 2013/2014 20

Our council

Organisational structure 24

Democratic governance 25

Corporate governance 33

Working at Logan City Council 36

Internal audit, risk management and business 43

continuity planning

Performance reporting

Our framework 48

Road and Water Infrastructure 52

stream summary 2013/2014

Community and Customer Services 54


Organisational Services 56


Strategy and Sustainability 58


Priority area: Building our major infrastructure (MI) 60

Priority area: Building our city’s image (CI) 64

Priority area: Building our economic base (EB) 66

Priority area: Building our environment (E) 70

Priority area: Building our service excellence (SE) 74

Priority area: Building the wellbeing of our 76

communities (WC)

Priority area: Managing growth in our city (MG) 82

LOGAN CITY COUNCIL 2013/2014 ANNUAL REPORT 3

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Building our communities: Logan City has a mix of rural and

urban lifestyles, which are woven together by open green

spaces and a dynamic, diverse and proud community.

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4

Our annual reportThis introductory section of the 2013/2014 Annual Report outlines information about our organisation and the city, gives a summary of our operational and financial performance for the 2013/2014 financial year, introduces our Mayor and Chief Executive Officer, and highlights the awards won.


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Introduction

This Annual Report details our performance during the

financial year of 2013/2014 in meeting the strategic

priorities outlined in our Corporate Plan 2013-2018 and our

long-term financial planning.

We provide more than 70 programs and services to the

community and this report details our successes and the

challenges faced over the past 12 months to ensure we

remain open and accountable to our stakeholders.

This information is relevant to Logan residents and

ratepayers, local business owners, potential investors,

community groups, government agencies, funding bodies,

and current and potential staff.

The objectives of the Annual Report include:

• communicating our vision and commitments to the

community

• reporting on our performance in delivering the

Corporate Plan

• instilling community confidence in our ability to show

strong leadership and deliver on our promises

• illustrating our commitment to accountable and

transparent government

• promoting the Logan area and Council to potential

investors for economic development

• creating sustainability and stimulating the economy by

building state and federal partnerships, or obtaining

grants or funding for projects

• building confidence and satisfaction in the partnerships

that are being created with community groups, local

authorities and others

• recognising the significant achievements of our staff

• marketing Council as an employer of choice for

potential recruits

• meeting statutory requirements under the Local

Government Act 2009.

On the cover

This year’s Annual Report is themed ‘Building our

communities, building our businesses and building our

pride’. This links to our new city vision in the Corporate

Plan 2013-2018, which came into effect for Logan City

Council on 1 July 2013, thus making this the first annual

report to report against the new Corporate Plan.

Building our communities

Our communities have a strong sense of belonging

because we know and care for our neighbours. Our

neighbourhoods have green places and spaces where

we can protect our biodiversity, connect with each other

and celebrate. Our streets are shaded by native trees

and are linked to bikeways and pathways so we can

move easily and conveniently. We have energy-efficient

homes that are affordable, attractive and accessible so

that regardless of age, ability or circumstance, we have a

place to call home. Our people choose to remain in Logan

throughout their lives because of the access to quality

lifestyle opportunities. We work together to make decisions

to enhance the wellbeing and quality of life within our

neighbourhoods so that our people are healthy, safe and

connected.

Building our businesses

Our business and civic leaders have worked together to

create a strong, vital and dynamic local economy. We

have a reputation of innovation and diversity and our

people have access to a significant range of employment

opportunities. Our business leaders and educational

institutions are strongly connected, creating valuable and

diverse local employment pathways for our people. We

have planned well to leverage emerging business markets

and equipped our city with state-of-the-art infrastructure

and transport corridors, making Logan highly accessible to

the South-East and beyond.

Building our pride

Our city is attractive and our people are welcoming and

tolerant. We have a rich and diverse community with

different cultures and our communities appreciate our

unique qualities. We acknowledge that our environment

is crucial to sustaining life and wellbeing. Our climate,

waterways, vast green spaces and rural landscapes are

protected and preserved, and we are proud to pass them

on to future generations. Our facilities, green infrastructure,

spaces and parks are admired within our region and

beyond. In times of adversity, we work together and

remain committed to promoting Logan as a liveable and

sustainable city of choice.

6

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Our vision, purpose, twin goals and values

CityVision

Purpose

TwinGoals

Values

Success

Our city vision

Logan City: Building our communities, our businesses and

our pride.

Our purpose

To make a positive difference in people’s lives through the

quality of the services we provide.

Our twin goals

To be an organisation where our staff pursue excellence

in all that they do and enjoy high levels of personal job

satisfaction.

Our values:

At Logan City Council, we value:

Our people

We respect, care about, support and develop our people.

We provide a safe workplace where people can explore

opportunities, enjoy themselves and achieve high levels of

personal job satisfaction.

Excellence

We create an environment where people are clear about

expectations and are accountable for achieving excellent

outcomes. We foster enquiry, innovation and creativity with

a focus on continuous improvement.

Leadership

We encourage leadership aligned to our values at all levels

of our organisation. We work together to best use our

skills and knowledge to pursue challenges and to deliver

excellent services to our customers and our community.

Integrity

We are honest and open by saying what we believe, doing

what we say and giving permission for others to do the

same. We take responsibility, individually and as a team,

for all that we do.


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Performance summary

We are reporting against Logan City Council’s 2013-

2018 Corporate Plan, which targets seven priority areas.

We deliver on our priorities by implementing our annual

Operational Plan, which includes outcomes, strategies and

priority focus areas directly from the Corporate Plan (refer

to our planning and performance management framework

on page 48 for more information).

Our Corporate Plan 2013-2018 identifies the elected

representative’s long-term city vision and priority areas

over a five-year period. Development of our annual budget

and Operational Plan focuses on identifying key projects

and key performance indicators that directly respond to

the Corporate Plan and the seven priority areas.

Additional projects and key performance indicators that

do not directly align to one of the seven priority areas but

still have a strategic focus were included in the 2013/2014

Operational Plan, listed under the relevant stream and

branch.

We focus on developing meaningful performance

measures in all branch business plans and creating key

performance indicators at branch and organisational

levels. This will continue over the coming years as we

strive to continuously improve both our internal and

external reporting processes and accountability.

We produce a corporate performance report card every

three months. Our organisational leadership team uses this

information in guiding the business, and the report is one

of the improvements made to performance reporting and

accountability across the organisation in recent years.

The report card provides a set of approximately 20

high-level key measures that enable the organisational

leadership team to track achievement against priority

outcomes in the Corporate Plan and monitor key

organisational sustainability indicators, such as investment

returns against industry benchmarks, working capital ratio,

etc.

The balanced scorecard approach enables us to apply

critical perspectives to the performance areas we most

want to measure: customer service delivery, finance,

internal business processes and culture, innovation and

learning.

Performance against our 2013/2014 Operational Plan is

measured against project milestones and targets set at

the beginning of the financial year. This results in more

meaningful quarterly operational performance reporting to

Council and the community.

2013/2014 scorecard

We produce a quarterly Operational Plan performance

report (available on our website), which provides a more

detailed analysis of our performance and identifies any

projects that are deferred or cancelled during the year.

The following is a summary of our performance in

delivering our 2013/2014 Operational Plan which consisted

of 84 projects and/or key performance indicators (KPIs):

• Seventy-one per cent of projects progressed as

planned or results for KPIs were within the acceptable

range.

• A total of 24 projects/KPIs did not meet set

performance targets. Of these, 12 have been listed as

‘concern’, indicating that it is unlikely that performance

will get back on track by the end of the first quarter of

the new financial year. Projects assessed as ‘concern’

will be carried forward to the 2014/15 Operational Plan

for completion in the new financial year.

On the following pages is a summary of our performance

against the 2013/2014 Operational Plan. A more detailed

analysis of performance is provided for each priority

area and stream (pages noted at the end of each priority

summary).

On track/completed: The project has either been fully

completed, or all milestones due

this financial year have been

completed. The key performance

indicator is meeting or exceeding

the target level.

Monitor: The project is slightly behind

schedule, but will be completed

within the first quarter of the

new financial year and carries a

low risk. The key performance

indicator is below the target level,

but is still within the acceptable

performance variance.

Concern: The project has not progressed

as planned and it is unlikely

that the project target will be

met within the first quarter of

the new financial year. The key

performance indicator result

is outside the acceptable

performance variance.

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Priority focuses

MI1: Increase emphasis and funding for

maintenance and upgrade of local roads

MI2: Achieve high-level delivery of

annual capital works program

MI3: Consider and adopt plan for

harmonisation of water rates, including

assessment of trickle feed consumers

See page 60 for more details.

Operational Plan priority areas

Building our major infrastructure (MI)

Priority focuses

CI1: Adopt and implement a three-year

city image campaign

See page 64 for more details

Building our city’s image (CI)

On track/completed

Monitor

Concern

Building our economic base (EB)

Pro

ject

s/K

PIs

13

3

1

Priority focuses

EB1: Support existing businesses

EB2: Attract new businesses

EB3: Enhance local employment

opportunities and local jobs containment

EB4: Enhance focus on tourism,

including eco-tourism opportunities

EB5: Proactively market SouthWest 1

and SouthWest 2 developments


Priority focuses

E1: Enhance our rivers and wetlands with

our community

E2: Build our future wildlife corridors

through vegetation, koala and water

quality offsets and focused community

partnerships

E3: Reduce our energy costs and carbon footprint through

innovation and new technology


Building our environment (E)

Priority focuses

SE1: Enhance our quality customer

service practices

SE2: Enhance community communication

and engagement

SE3: Pursue alternative sources of

revenue to diversify Council’s income streams

SE4: Subject to the necessary resourcing being available,

commit to maintaining the programs and services listed in

this plan at or near current levels


Building our service excellence (SE)

Priority focuses

WC1: Consider the Two-Year Action Plan

compiled from the Logan: City of Choice

Summit, agree on appropriate roles and

determine appropriate responsibilities for

Council in response

WC2: Prioritise healthy and active

lifestyle initiatives

WC3: Enhance focus on city events


Building the wellbeing of our communities (WC)

7

1 1

Pro

ject

s/K

PIs

1 0 0

Pro

ject

s/K

PIs

6

1

2Pro

ject

s/K

PIs

6

10

Pro

ject

s/K

PIs

7

2

1P

roje

cts/

KP

Is


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On track/completed

Monitor

Concern

Managing growth in our city (MG)

Projects relating to these branches:

• Animal and Pest Services

• City Standards

• Community Services

• Libraries and Cultural Services

• Major Venues and Facilities


Community and Customer Services stream

9

1 1

Pro

ject

s/K

PIs

Priority focuses

MG1: Adopt and implement a new city-

wide planning scheme

MG2: Ensure our development

assessment function is best practice

MG3: Be proactively involved in the review of

infrastructure charging philosophies for Queensland



• Disaster Management and Specialist

Engineering Support

• Road Infrastructure Planning

• Water Business


Road and Water Infrastructure stream

5

1 1

Pro

ject

s/K

PIs


• Growth Management and Urban

Design (previously known as Strategy

and Planning)


Strategy and Sustainability stream

3

2

0

Pro

ject

s/K

PIs

3 3

2

Pro

ject

s/K

PIs

The 2013-2018 Corporate Plan identifies priorities

and service delivery commitments, which

are then broken down each year through our

Operational Plan and Budget.

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10

Financial perspective

Investment returns (actual) against benchmarks (UBS Bank Bill Index)

We have consistently achieved at or above the benchmark

over the three-year period from June 2011 to June 2014.

The 2013/2014 year position for investment returns (3.80

per cent) was a significant outperformance of the UBS

Bank Bill Index benchmark (2.63 per cent). This can be

attributed to the use of term deposits in our portfolio and

the stance of investing over a longer maturity term to lock

in rates before they fell.

Rates arrears levels (actual) against End of financial year target

Our percentage of arrears figure of 5.18 per cent is an

improvement of 0.2 per cent on the 2012/2013 year figure

of 5.38 per cent. While this improvement appears minimal,

this is the first time that the end of year target has been

achieved across the three-year period since 2011.

Customer perspective

On-time delivery of capital works projects (achievement of practical completion)

Ninety-two per cent of our planned capital works projects

were completed in 2013/2014. This result includes

projects by the Parks, Road Infrastructure Delivery, Water

Infrastructure and Major Venues and Facilities branches.

This result is below the target of 100 per cent, however,

it is still above the lowest acceptable performance limit

of 90 per cent. Capital works projects can include the

construction of new or upgraded community facilities,

roads, drainage systems, and water and sewerage

networks.

Customer calls answered within timeframes

While this year’s result was below those of the past two

years, the target – which was for the call centre to answer

80 per cent of calls within 20 seconds – was achieved. The

national benchmark for calls answered within a call centre

is 44 seconds.

2011/2012 2012/2013 2013/2014

5.13%

4.54%

3.8%

Benc

hmar

k =

2.6

3%

Benc

hmar

k =

3.1

9%

Benc

hmar

k =

5.1

3%

2011/2012 2012/2013 2013/2014

5.14%5.38%

5.18%

Targ

et =

5.3

8%

Targ

et =

5.1

4%

Targ

et =

4.8

%

2011/2012 2012/2013 2013/2014

86%93% 92%

Targ

et =

100

%

Targ

et =

100

%

Targ

et =

100

%

Lowest acceptable performance(90%)

2011/2012 2012/2013 2013/2014

90%87%

80%

Targ

et =

80%

Targ

et =

80%

Targ

et =

80%

Lowest acceptable performance(70%)

Other performance indicators


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2013/2014 in review

• $8 million for the Logan Metro Sports Park

• $5.4 million to complete the Cusack Lane, Jimboomba,

upgrade

• $5.2 million towards the Chambers Flat wastewater

pump station

• $4 million towards stage one of the Chambers Flat Rd

upgrade, which will focus on the intersections with

Bumstead and Park Ridge roads

• $3.4 million for improvements to Andrew Rd,

Greenbank

• $2.2 million to replace or improve our park assets such

as toilets, lighting, car parks, pathways, playgrounds

and shade structures

• $1.8 million towards the signalisation of Browns Plains

Rd at the entrance of Logan Metro Sports Park

• $1.3 million to fund the monitoring, maintenance and

ongoing operations of fixed and mobile safety cameras

throughout the city

• $1 million towards the Logan City Development

Incentive Fund

• $762,000 to continue our traineeship program

• $617,000 to help ensure the important work done by

the city’s park rangers continues across our 924 parks

• $593,00 towards the continued operations and

maintenance of Logan’s cemeteries

• $580,000 to continue our successful graffiti

management program

• $500,000 towards widening narrow roads and sealing

gravel roads

• $380,000 to continue implementing the Logan: City of

Choice Two-Year Action Plan

• $230,000 towards finalising the Logan Planning

Scheme associated policies, maps and supporting

materials

• $156,000 to help subsidise the cost of Live Well Logan

activities

• $120,000 towards Logan City’s Police and Citizen

Youth Clubs

• $107,000 for our school-based traineeship program

• $87,000 towards the well-recognised and respected

Local Area Multicultural Partnership program,

which aims to ensure that Logan is an inclusive and

accessible city for people from all culturally and

linguistically diverse backgrounds

• $80,000 to continue our award-winning Logan

McDonald’s School Holiday Sports Program

Highlights

• We completed the Logan Planning Scheme public

consultation process.

• We finalised the harmonisation of water and

wastewater charges.

• We successfully launched Logan’s Tourism Strategy.

• We implemented the Slacks Creek Catchment

Recovery Project.

• We developed our Koala Conservation Strategy.

• We developed an Arts, Culture and Heritage Strategy

2014-2017.

• We updated our Pest Management Plan for 2014-18.

• We conducted the fourth citywide ‘Logan Listens:

Residents’ Survey’. The survey results play a key role

in our annual budgeting and planning process.

• We delivered more than $100 million of capital

infrastructure to the community, including $65 million

worth of roads and drainage, $47 million worth of water

and wastewater, and $9 million worth of parks.

Challenges

• We finalised amendments to our adopted infrastructure

charges resolution.

• We developed and began implementing a new Leasing

Policy for playing fields/facilities, complemented by

a Maintenance Strategy and water and wastewater

remissions guidelines.

• We upgraded our flood forecasting system.

• We finalised the Logan: City of Choice Two-Year Action

Plan and implemented the 2013/2014 year actions

• We worked hard to improve efficiencies and deliver a

budget in line with our current rate of consumer price

index, minimising rate increases for Logan ratepayers.

Looking ahead

We have set aside key funding allocations for major

projects, including:

• $12.76 million to complete the duplication of 6.4km of

wastewater pipelines to Alfred St pump station

• $6.4 million towards Bethania’s Church Rd wastewater

pump station

• $5.9 million towards the revitalisation of Beenleigh

Town Centre

• $5.7 million towards park and roadside mowing

• $25 million for road rehabilitation projects

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2013/2014 financial summary

Net financial liabilities ratio

The net financial liabilities ratio measures the extent to

which net financial liabilities can be serviced by operating

revenues and is a short-term liquidity measure. The ratio

determines how well placed we are to pay our liabilities out

of current operating revenue and is calculated as the value

of net financial liabilities (assets) divided by operating

revenue.

Net financial liabilities (assets) are calculated as total

liabilities minus current assets, and a negative measure

means that our current assets exceed total liabilities.

This ratio does not take account of liability repayment

periods, which include longer-term borrowings and may

be misleading. A more accurate measure of short-term

liquidity is provided through the working capital ratio which

compares current assets to current liabilities rather than all

liabilities, and is presented in the body of this report.

We have provided a net financial liability trend over the

past five years.

Net financial liabilities (assets) ratio

Net financial liabilities (assets) ratio: %

2009/2010 2010/2011 2011/2012

2012/2013 2013/2014(2.2)

(12.5)

(10.3)

11.7

13.2

Operating surplus ratio

The operating surplus ratio measures the extent to which

revenues raised to cover operational expenses only are

available for capital funding and other purposes and is

calculated as net operating result (presented in the income

statement) divided by operating revenue.

A positive ratio indicates that surplus revenue is available.

A negative ratio indicates an operating deficit, which is

considered not sustainable in the long term.

We have provided an operating surplus (deficit) trend over

the past five years and a forecasted ratio.

Operating surplus (deficit) ratio

Operating surplus (deficit) ratio: %

2009/2010 2010/2011

2011/2012

2012/2013

2013/2014

(10.1)

(2.7)

2.3

(2.0)

2.1

Working capital ratio

The working capital ratio provides an indication of short-

term liquidity: whether the business has enough current

assets to meet current liability commitments. A ratio of

better than 1:1 reflects a strong ability by an organisation

to meet its commitments.

We had, on average over the past five years, 3.42 times

the amount required in current assets to pay our short-

term liabilities. In 2014, the ratio was 3.15:1, which was an

increase from 3:1 in 2013.


2010 2011 2012 2013 2014

2.45

4.104.37

3.003.15


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Our city

Brisbane

LoganCity

Tweed Heads

Caloundra

Surfers Paradise

BeaudesertBoonah

Warrill View

Gatton

Ipswich

Esk

Kilcoy

Caboolture

Mooloolaba

Coolum Beach

Noosa Heads

Strathpine

Nerang

Beenleigh

Gold Coast

AUSTRALIALogan City

The City of Logan is ideally located in South-

East Queensland with more than 300,000

residents across 63 suburbs. Our population is

expected to grow to 473,000 by 2031.

Our city has a mix of rural and urban lifestyles

– woven together by open green spaces, a

dynamic, diverse and proud community, and a

range of educational, industrial and business

opportunities that are connected by distinct

urban, economic and cultural hubs.

Our history

The Logan region was originally inhabited by

Aborigines from two major language groups: the

Yugambeh and the Jaggera. Their first contact

with Europeans occurred when the Commandant

of the Moreton Bay Penal Settlement, Captain

Patrick Logan, explored the river in 1826. He

described the river as running through the finest

tract of land he had seen in this or any other

country and he named it the Darling, in honour

of the Governor. However, the Governor returned

the complement by renaming it Logan River, in

recognition of Logan’s enthusiasm and efficiency.

The first leases of land in the Logan area

were issued from 1849 and immigration was

encouraged following the separation from New

South Wales in 1859. Irish, English and German

settlers initially settled the area.

Cotton, sugar and dairying were the major

industries in the region’s first 100 years.

After World War II, urban development boomed

in the former Albert and Beaudesert shires, and

the South-East Freeway was also built to link

Brisbane to the Gold Coast.

The Logan local government area was created in

1979 and Logan was declared a city in 1981. In

2008, parts of the former Beaudesert Shire and

Gold Coast City joined Logan City, creating the

fifth-most populated local government area in

Australia.

Logan City in profile

12 council divisions incorporating 105,853

rateable properties

An economy worth $18.89 billion with a gross regional product of $9.6 billion

19,490 businesses

Logan City Council 2013/2014 budget:

$775.5 million

$6 billion includingAssets worthmore than

$2.6 billion worth of water andwastewater assets and

$3.2 billion worth of roads and

drainage assets

AUSTRALIALogan City

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Logan City in profile

RochedaleSouth Priestdale

Springwood

DaisyHill

Underwood

Woodridge

ShailerPark

SlacksCreekLogan Central

Berrinba

KingstonMeadowbrook

LoganleaTanahMerah

BethaniaLoganholme

Cornubia

Carbrook

Eagleby

Beenleigh

EdensLanding

Holmview

Mount Warren ParkBahrsScrub

Buccan

Windaroo

Belivah

WolffdeneLoganVillage

CedarCreek

Yarrabilba

Tamborine

Mundoolun

Bannockburn

Browns Plains

Marsden

WaterfordWest

WaterfordLoganReserve

ChambersFlat

CrestmeadHeritage

Park

Park Ridge

RegentsPark

HillcrestForestdale

BoroniaHeights

Park Ridge South

Munruben

Stockleigh

North Maclean

South Maclean

Greenbank

New BeithLyons

Undullah

Jimboomba

Kagaru

Cedar Grove

Cedar Vale

Woodhill

VeresdaleScrub

Veresdale


Springwood

DaisyHill

Underwood

Woodridge

ShailerPark

SlacksCreekLogan Central

Berrinba

KingstonMeadowbrook

LoganleaTanahMerah

BethaniaLoganholme

Cornubia

Carbrook

Eagleby

Beenleigh

EdensLanding

Holmview

Mount Warren ParkBahrsScrub

Buccan

Windaroo

Belivah

WolffdeneLoganVillage

CedarCreek

Yarrabilba

Tamborine

Mundoolun

Bannockburn

Browns Plains

Marsden

WaterfordWest


ChambersFlat

CrestmeadHeritage

Park

Park Ridge

RegentsPark

HillcrestForestdale

BoroniaHeights

Park Ridge South

Munruben

Stockleigh

North Maclean

South Maclean

Greenbank

New BeithLyons

Undullah

Jimboomba

Kagaru

Cedar Grove

Cedar Vale

Woodhill

VeresdaleScrub

Veresdale

63 suburbs covering

Morethan of the city’s area has wooded vegetation cover

75%

957 km2

300,667residents

comprising 215ethnicities

26.1% of residents were born overseas

Median age:

33

2,178 km

of roads

171 kmof bikeways

1,027 km of footpaths

924 parks

5,000 ha of environmental parks

4,590 ha

of wetlands, 2,406 km of waterways

and 28,277 ha of

ecological corridors

2,083 kmof water mains

91 km of unsealed

roads

2,053 km of wastewater

mains

216,505 tonnes

of waste handled each year:

55,400 tonnes is recycled

6 aquatic

centres

4 indoor sports centres

55 community and neighbourhood centres

4 major city community venues

116 sporting facilities

9 libraries

6 cemeteries


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The mark of a progressive and responsible council is that

it is attuned to the needs and expectations of its residents

and communities, while being able to make the important

decisions that will ensure a sustainable future for all.

When we delivered our budget for 2013/2014 in July 2013,

we were also introducing our new Corporate Plan 2013-

2018, which sets a vision of “building our communities, our

businesses and our pride” for the City of Logan over the

coming five years. I believe we have met the community’s

needs and expectations for that vision over the past year.

We are building our communities.

Our new draft planning scheme became public as we

invited the community to have its say about the future of

our city. In planning for 70,000 new dwellings and 130,000

new residents over the next 20 years, it was important that

all stakeholders had the chance to comment on what our

city will look like in the future. Interest was high and I am

sure this will continue as the scheme is adopted.

We are also fulfilling community requests. We introduced

tip vouchers for the community – an idea residents had

been discussing for a couple of years. The project was a

success and we are continuing with it in 2014/2015.

We created an equitable community by harmonising our

water charges and service fees across the city for the first

time since our boundaries changed in 2008. Harmonised

charges were not applied between 2010 and 2012 when

Allconnex Water was responsible for providing these

services, so this became our responsibility after July 2012.

I am pleased to say we were able to implement equal

charges from 1 July 2013.

We are building our businesses.

Developing our economy through international investment

remains a high priority. Our city’s economic output is

nearing $19 billion, and in 2013 the Logan/Redlands region

saw employment growth of 15,600 jobs – all this in spite of

ongoing economic uncertainties in global markets.

We signed an amended sister city agreement with Suzhou,

China, to recognise the importance of creating business

opportunities to benefit both regions. We also participated

in a trade mission to Singapore, South Korea, China

and Hong Kong to directly pitch to Chinese investors.

Increased investment from international companies creates

export opportunities and, most importantly, it grows

employment and job opportunities for our residents today,

and in the future.

In June 2014, we hosted the inaugural Queensland

Investment Expo to showcase major projects and

investment opportunities for the region to Australian and

international delegates. We know our efforts will boost our

economy for the city’s long-term prosperity.

Mayor’s message “I believe we have met the community’s needs and

expectations for that vision over the past year.”

And finally, we are building our pride.

The Logan: City of Choice initiative is delivering positive

impacts for our city. We are working with the community,

State and Federal governments and businesses to address

our city’s key challenges and make actions from our Two-

Year Action Plan a reality. We are proud of what has been

achieved so far and I know there is more to come.

We are planning a revitalised central business district for

Beenleigh. Construction on the $9.7 million Beenleigh

Town Square project will begin in late 2014 to inject

significant economic and social benefits.

We also launched our Rediscover Logan publications

to spread the word about our city’s successful people,

businesses and organisations. The inspirational

publications aim to boost community pride and spirit here

in Logan and have been well received in the community.

I would like to record my sincere appreciation to my fellow

councillors, our Chief Executive Officer, Chris Rose, and

his management team for their continued support and

leadership over the past 12 months. Additionally, the

remarkable achievements of our staff play a big part in

delivering quality programs and services to the community.

We are well on the journey of building our communities,

businesses and pride.

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The 2013/2014 financial year has been a successful one

for our organisation and our city.

This is our first Annual Report reporting against the

Corporate Plan 2013-2018 adopted in May 2013 by our

Council. That plan identified priority areas of roads, city

image, economic development and safety, and I am

pleased to advise that we have made important progress

in each of these areas during this financial year, as

evidenced throughout this Annual Report.

As Council’s Chief Executive Officer, I continue to be proud

of the feedback we receive from our residents through our

annual Logan Listens survey. Both the overall satisfaction

with our services and facilities and resident satisfaction

with our customer service increased again this year, for the

fourth year in a row. That said, we will continue to strive

to deliver the best services and facilities possible to our

residents and customers, that being fundamental to the

way we do business here at Logan City Council.

As an organisation we face many financial challenges,

including lingering effects of the global financial crisis, the

need to plan for and fund growth, ever-increasing business

costs, and decreases in funding and grants received from

other levels of government.

I am pleased to report that we remain in a sound financial

position. The Queensland Treasury Corporation’s mid-

2013 review of our credit capacity gave us a moderate

rating with a neutral outlook – the same results received

in the previous review. Underpinning this, we will continue

to commit to increased efficiencies and savings whilst

maintaining services and managing growth across the city.

As a key component of our long-term sustainability,

strategic asset management was given an increased focus

CEO’s message ...we will continue to strive to deliver the best services and

facilities possible to our residents and customers, that being

fundamental to the way we do business here at Logan City Council.

this year. Our assets, which are ultimately the community’s,

are valued at more than $6 billion, and we have a great

responsibility to our ratepayers and residents, current and

future, to ensure these are well-managed throughout their

life, and to ensure adequate provision is made for their

replacement.

In terms of our growth agenda, significant progress was

made this year in drafting a new planning scheme for

our city. Following consideration of community feedback

and State interest checks, we expect this new planning

scheme to be adopted during the next financial year.

We began a 2014 Year of Organisational Safety throughout

the organisation to ensure all members of the Logan City

Council team, and anyone who visits our workplaces,

stay safe. Our focus has also been on educating and

encouraging our staff to stay safe and heathy in their out-

of-work lives.

The award-winning Logan: City of Choice initiative has

been instrumental in delivering real outcomes for our city

during this financial year, built around the Two-Year Action

Plan that has been adopted. In particular, we were pleased

to announce a new partnership with the Queensland Music

Festival that will culminate in a major community event in

2015 that celebrates everything great about Logan City.

I would like to record my appreciation to Mayor Pam

Parker and our 12 councillors for their direction and

support during this year. They are setting an exciting

direction for the future of our city and the results can be

seen throughout this Annual Report.

This snapshot of achievements, and the other significant

achievements detailed throughout this Annual Report,

could not be possible without great staff. I express

my sincere appreciation and thanks to each and every

member of our staff for the splendid job they do to ensure

that the services our community requires and values

continue to be provided at a high standard and in a cost-

effective way.


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Logan Listens: Residents’ Survey

In 2013, we conducted our fourth annual Logan Listens:

Residents’ Survey, a city-wide survey that has been run

since 2010.

In addition to playing a key role in our annual planning and

budgeting process, the results help us gauge our overall

performance in providing services to our residents.

In 2013, seven out of 10 residents (72.5 per cent) indicated

that they were either ‘satisfied’ or ‘very satisfied’ with our

services and facilities.

The chart below shows an increase in residents’

satisfaction across all areas of Council services every year

for the four-year period from 2010 to 2013.

How we engage our community

Logan Listens: Residents Survey satisfaction level with Council

services and facilities

Residents were asked to rate their overall satisfaction with Council’s

services and facilities on a scale of 1-5, where 1 = Not at all satisfied

and 5 = Very satisfied.

Community events

We are proud to host events for the community that instil

community pride and enhance the city’s image. Council

sponsors or runs many events throughout the year that aim

to increase our residents’ participation in the community

through healthy activity, learning programs and workshops

and the opportunity to “have your say” on Council

decisions that affect the community.

These programs, services and events include:

Community events sponsored by Council

Council sponsors many externally-run events

and festivals. We provided more than $187,000

towards community events in 2013/2014.

Council-run events and activities

Council funds and hosts many events

throughout the year. In 2013/2014, Council

hosted the the 2013 Logan Mayor’s Christmas

Carols (December 2013), Jazz and Shiraz

(April 2014) and The Time Before Festival (May

2014).

Free trees

All Logan City ratepayers can beautify their

properties by accessing three free trees each

financial year under our Free Trees program.

Waste

Residents can learn more about waste through

our Watch Out Waste education program. We

also offer a kerbside clean-up service and free

household paint and chemical drop-off days.

Council-run Have your say opportunities

Residents can spend ten minutes and have a

one-on-one chat and complimentary cuppa

with the Mayor and divisional councillors each

month.

We also provide many other opportunities for residents to

have their say on specific Council projects during the year.

Public consultation on the draft Logan Planning Scheme

was a major focus in 2013/2014.

Ove

rall

satis

fact

ion

ratin

g

2010/2011 2011/2012 2012/2013 2013/2014

3.54 3.71 3.75 3.88

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Council-run educational events

Environmental workshops

We are committed to protecting, managing

and enhancing our natural environment and

offer a variety of environmental programs,

workshops, events and activities for residents to increase

environmental awareness and understanding.

Business development opportunities

The Logan Office of Economic Development

provides information, business workshops and

networking opportunities to make it easier to

do business in Logan City.

Environmental health services

We support a healthy environment for

our community. We aim to minimise our

community’s exposure to health risks by

providing specific intervention-based preventative

measures. We provide vaccination services, pest

management, graffiti removal services and encourage

responsible companion animal ownership. Various

educational events and activities to support these

endeavours are run throughout the year.

Libraries

Our nine libraries provide innovative, inclusive

and collaborative library spaces, services,

programs and collections to engage, inspire,

empower and inform our diverse communities.

Disaster management

We encourage our residents to be ready

for natural disasters and emergencies. In

2013/2014, we hosted two Get Ready Logan!

events – one at Greenbank and one at Daisy Hill. These

events enabled residents to meet with emergency services

providers to learn more about how to be prepared to

protect life and property.

Council-run cultural events

Logan Art Gallery

Logan Art Gallery celebrates the diverse

practices of visual artists, craft workers and

designers, and presents a dynamic exhibition

program for residents and visitors to the region. Exhibitions

feature touring exhibitions, local artists, visiting artists and

works from the Logan Art Collection. An extensive range of

free public programs is offered and includes guided tours,

practical workshops, special events and artist talks.

Logan Entertainment Centre (LEC)

The Logan Entertainment Centre showcases

a diverse range of national and international

musical performances and artists every year.

The popular Merry Melodies series entertains audiences

with a range of quality acts – from classic love songs to

broadway hits.

Council-run active and healthy activities

Active Logan

This initiative offers low-cost physical activity

programs throughout Logan for people of

all abilities and fitness levels. The program

enables residents to try a new activity, explore a park or

community facility, meet new people and feel fantastic.

Healthy Logan

The Healthy Logan program is an exciting

initiative providing physical activity and healthy

eating programs to encourage residents to

make healthy lifestyle choices.

Aqualogan Laurie Lawrence Swim School

Logan North Aquatic and Fitness Centre is

home to the Aqualogan Laurie Lawrence

Swim School. Teaching children to swim not

only encourages active lifestyles but reduces the risk of

childhood drownings in the city.

KRANK

The KRANK school holiday program is a low-

cost program for Logan residents aged 13-17

years that offers a broad range of activities,

including sports, recreation, entertainment and cultural

activities at venues throughout the city.

See a detailed calendar of events from 2013/2014 in the

appendices.


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Awards received in 2013/2014

Our organisation received the following awards during

2013/2014, recognising the excellent contributions our

staff make to the community.

Information about our internal Employee Excellence

Awards can be found on page 37.

Logan City Council

Parks and Leisure Australia’s Regional (Queensland)

Awards (Parks and Leisure Australia – Queensland):

Award for Excellence: Parks and Open Space

Development – presented for Shailer Pioneer Park

Healthy Waterways Awards (Healthy Waterways):

Government Award – presented for the Slacks Creek

Catchment Recovery Project

Australasian Reporting Awards (Australasian Reporting

Awards Ltd): Silver award – presented for the 2012/2013

Annual Report

Water Industry Operators Association of Australia

Queensland Conference Awards (Water Industry

Operators Association of Queensland): Second place –

Best Paper by an Operator

Local Government Managers Australia Queensland

Awards for Excellence (Local Government Managers

Australia Queensland): Finalist: Excellence in Innovation –

presented for the outreach immunisation service



Australia Queensland): Finalist: Excellence in

Collaboration – presented for the Mayor’s Reading in

Schools initiative



Australia Queensland): Winner: Excellence in

Collaboration – presented for the Logan: City of Choice

initiative

Government Communications Australia Awards for

Excellence (Government Communications Australia):

National Award – presented for the Logan: City of Choice

initiative

Government Communications Australia Awards for

Excellence (Government Communications Australia):

Best Communications/Engagement (City Council) –

presented for the Logan: City of Choice initiative

Queensland Road Safety Awards – Local Government

(QUT’s Centre for Accident Research and Road Safety):

Winner – presented for the Patrick Pace Car initiative

Australian Road Safety Awards (Australian Road Safety

Foundation): Finalist - presented for the Patrick Pace Car

initiative

J Eddis Linton National Award for Excellence in

Records Management (Records and Information

Management Professionals Australasia): Winner: Most

Outstanding Group – presented for the Allconnex Water

disestablishment records transition project

Australian Learning Impact Awards (Institute for

Learning Practitioners): Winner – Learning and

Development Internal Practitioner

Queensland Tourism Awards (Queensland Tourism

Industry Council): Gold Award – presented for the

development of our tourism strategy, the introduction of

the Visit Logan website, the creation of the Logan Tourism

Association and a dedicated Tourism Officer position

Big Ideas Award (Queensland Public Libraries

Association): Winner – presented for the Mayor’s Reading

in Schools initiative

SES Week Area Awards (Logan City, Gold Coast, Scenic

Rim, Somerset and Ipswich State Emergency Services):

Winner – Unit of the Year



Winner: Operational Response of the Year – presented for

the unit’s response to a fatal gas explosion in Beenleigh

Australian Health and Fitness Industry Quality Awards

(Fitness Australia): Gold award – presented for Insports

Health and Fitness’s unique focus on community programs

and chronic disease management programs, as well as the

commitment to running high-quality fitness facilities

Jenny Reeve Quiet Achiever Award (Biosecurity

Queensland): Winner – presented for outstanding efforts

in the eradication of water mimosa in waterways within

Logan City

Records and Information Management Professionals

Australasia Queensland Branch Records Management

(Records and Information Management Professionals

Australasia Queensland Branch): Winner:

Outstanding Group – presented for the Allconnex Water

disestablishment records transition project

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Individual



Winner: Area Member of the Year – presented to Julie

Casey



Recipient: SES Week Award – presented to Christopher

Holloway



Recipient: Director’s Commendation Award – presented to

Elizabeth Chapman

AustSwim Queensland Awards (AustSwim): Winner:

Queensland Swim Teacher of the Year – presented to

Leesa Langdon

Australian Water Association Queensland Branch

Awards (Australian Water Association Queensland

Branch): Recipient: Distinguished Service Award –

presented to Chris Pipe-Martin

The Logan: City of Choice initiative, which started in 2013, received several awards in 2013/2014, recognising the positive change it is having in

our city.


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Building our pride: Logan City is home to 924 parks,

including the 80ha Berrinba Wetlands.

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Our council This section highlights how Logan City Council works for its community, including information about our elected members, executive management and our staff.


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Organisational structure

As an organisation, Logan City

Council has two roles under the

Local Government Act 2009: a law-

making role and an executive role.

This means a local government

authority, such as Logan City

Council, has a law-making role for

local laws and an executive role for

adopting and implementing policy,

administering local government and

enforcing its local laws.

By analogy with the State

Government, Council is the ‘local

parliament’ when making laws, and

the ‘local cabinet’ when exercising

executive government powers.

These roles, which are partially

separated at State Government level,

are combined in one body at the

local government level.

However, it is important to note that

individual councillors do not have the

authority to make decisions – they

are made collectively when sitting as

a Council.

The operational arm of a local

government authority consists of the

Chief Executive Officer (CEO) and

other staff. They are charged with

implementing Council’s resolutions

(decisions) and reporting on the

outcomes of those resolutions.

The CEO also provides executive

leadership to the organisation.

This diagram illustrates how

Council receives its authority from

the community through its elected

members. Council’s administration

is headed up by the CEO and four

Deputy CEOs as our leadership

team, delivering services through

the four streams of operations. The

Internal Audit Committee acts as an

objective reviewer of our operations.

(Audit Committee)

(Internal Audit)

Organisational

Services

• Deputy CEO

• Administration

• Finance

• Governance

• Information Services

• People and Culture

• Plant Fleet Services

Strategy and

Sustainability

• Deputy CEO

• Development Assessment

• Economic Development

• Environment and

Sustainability

• Growth Management and

Urban Design

• Waste Services

• City Standards

Community and

Customer Services

• Deputy CEO


• Marketing



• Customer Service


• Parks

• Media and Communication

Road and Water

Infrastructure

• Deputy CEO

• Disaster Management and

Specialist Engineering

Support


• Road Construction and

Maintenance

• Road Infrastructure Delivery

• Water Operations

• Water Business

• Water Infrastructure

Council

• Mayor • Councillors

• Standing committees

• Of�ce of the CEO

Chief Executive Of�cer

• Strategy, Leadership and

Performance Team

Community outcomes

• Building our economic base

• Building our environment

• Building our service excellence

• Building our major infrastructure

• Building our city’s image

• Building the wellbeing of our communities

• Managing growth in our city

For more information about each stream,

refer to the pages mentioned after each

stream name

(See page 56) (See page 58)(See page 54)(See page 52)

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The elected Council’s responsibilities

Logan City Council, comprising the Mayor and 12

councillors, is the elected body responsible for the good

rule of Logan City. The elected body has legal obligations

requiring members to represent the current and future

interests of the residents of Logan. They are democratically

elected and accountable to their communities for the

decisions they make and the services they provide.

Their role also includes other responsibilities such as

providing high quality leadership to the community,

participating in Council meetings, developing policy and

making decisions that are in the interests of the whole

community. Elected members are bound by a Code of

Conduct, which is their public commitment to open,

accountable and ethical standards of behaviour.

The community also plays a role in good democratic

governance by participating in elections, being actively

involved in engagement programs, and providing feedback

on current issues and the services provided.

Democratic governance


Springwood

DaisyHill

Underwood

Woodridge

ShailerPark

SlacksCreek

LoganCentral

BerrinbaKingston Meadowbrook

LoganleaTanahMerah

BethaniaLoganholme

Cornubia

Carbrook

Eagleby

Beenleigh

EdensLanding

Holmview

Mount Warren

ParkBahrsScrub

Buccan

Windaroo

Belivah

Wolffdene

LoganVillage

CedarCreek

Yarrabilba

Tamborine

Mundoolun

Bannockburn

BrownsPlains

Marsden

WaterfordWest


ChambersFlat

Crestmead

HeritagePark

Park Ridge

RegentsPark

HillcrestForestdale

BoroniaHeights

Park Ridge South

Munruben

Stockleigh

NorthMaclean

South Maclean

Greenbank

New Beith

Lyons

Undullah

Jimboomba

Kagaru

Cedar Grove

Cedar Vale

Woodhill

VeresdaleScrub

Veresdale

Div 11

Div 7

Div 4

Div 5

Div 8

Div 9

Div 10

Div 1

Div 3

Div 12

Div 2

Div 6

Representing Daisy Hill (part of), Priestdale, Rochedale South, Springwood (part of) and Underwood (part of)

Representing Daisy Hill (part of), Kingston (part of), Slacks Creek, Springwood (part of) and Underwood (part of)

Representing Carbrook, Cornubia (part of), Daisy Hill (part of) and Shailer Park

DIVISION 1 - Cr Lisa Bradley

DIVISION 3 - Cr Steve Swenson

DIVISION 10 - Cr Darren Power

Representing Berrinba (part of), Browns Plains (part of), Crestmead (part of), Kingston (part of), Loganlea, Marsden and Waterford West (part of)

Representing Kingston (part of), Logan Central, Underwood (part of) and Woodridge

Representing Browns Plains (part of), Heritage Park, Park Ridge (part of) and Regents Park

DIVISION 5 - Cr Graham Able

DIVISION 2 - Cr Russell Lutton

DIVISION 8 - Cr Cherie Dalley

Representing the whole of Logan City

MAYOR - Pam Parker

Representing Boronia Heights, Forestdale, Greenbank (part of), Hillcrest, Munruben (part of), North Maclean (part of), Park Ridge (part of) and Park Ridge South (part of)

Representing Cedar Grove, Cedar Vale, Greenbank (part of), Jimboomba (part of), Kagaru (part of), Lyons, New Beith, North Maclean (part of), South Maclean (part of), Undullah (part of), Veresdale (part of), Veresdale Scrub (part of) and Woodhill

DIVISION 7 - Cr Laurie Smith

DIVISION 11 - Cr Trevina Schwarz

Representing Bethania, Cornubia (part of), Loganholme, Meadowbrook and Tanah Merah

Representing Chambers Flat, Crestmead, Jimboomba (part of), Logan Reserve, Logan Village (part of), Munruben Forest, North Maclean (part of), Park Ridge South (part of), South Maclean (part of), Stockleigh and Waterford West (part of)

Representing Beenleigh, Eagleby, Edens Landing and Holmview (part of)

DIVISION 9 - Cr Phil Pidgeon

Representing Bahrs Scrub, Bannockburn, Belivah, Buccan, Cedar Creek (part of), Holmview (part of), Jimboomba (part of), Logan Village (part of), Mount Warren Park, Mundoolun, Tamborine (part of), Waterford, Windaroo, Wolffdene and Yarrabilba

DIVISION 6 - Cr Luke Smith

DIVISION 12 -

Cr Jennie Breene

DIVISION 4 - Cr Don Petersen

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Elected members


Mayor Pam Parker

After 11 years as a Logan

City councillor, Pam Parker

was elected as Logan’s first

female mayor in 2008 and

re-elected unopposed in

the 2012 Local Government

election.

Logan City is now Australia’s fifth largest local government

area by population, and Cr Parker is dedicated to making

Logan a city for families, lifestyle and business where

people matter and can live, learn, work and play. With

the city’s annual economic output of $18.9 billion and the

population set to boom over the next two decades, Cr

Parker is confident about Logan’s exciting future.

Cr Parker is an executive member of the South-East

Queensland Council of Mayors, Chair of the Council of

Mayors Planning Reform Taskforce, and an executive

member of the Women in Local Government Association.

She is a member of the Invest Logan board and the

Queensland Economic Development Association, and was

recognised for Economic Development Excellence in 2011.

As Mayor, she also chairs the Logan City Local Disaster

Management Group.

As well as being patron or member of numerous

community organisations, Cr Parker has been a lifetime

volunteer for many organisations, clubs, schools and

charities. She is known for her strong, caring and inclusive

community focus, for being hard working and getting the

job done to create a sustainable and desirable future for

Logan City and its residents.

Logan City councillors (from left): Cr Luke Smith, Cr Jennie Breene, Cr Graham Able, Cr Lisa Bradley, Mayor Pam Parker, Cr Darren Power,

Cr Trevina Schwarz, Cr Steve Swenson, Deputy Mayor Russell Lutton, Cr Don Petersen, Cr Phil Pidgeon, Cr Cherie Dalley and Cr Laurie Smith.

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26

Councillor Steve Swenson

Representing Division 3

Councillor Steve Swenson

was elected to Logan City

Council in 2012. He has

worked in the not-for-

profit sector for more than

20 years and also served as one of Logan’s honorary

ambassadors since 2010. His previous work includes time

spent as a youth worker, church minister and community

relations officer. Cr Swenson believes the city’s enviable

location, lifestyle and abundance of green space are the

city’s biggest attractions, but its people are the jewel

in Logan’s crown. He became a councillor to make an

effective contribution to the community and ensure the

concerns of residents are heard and acted upon – put

simply, find a need, find someone who can meet it and

put the two together. He feels humbled to work on behalf

of the city and its residents to influence how Logan grows

and develops. Cr Swenson is married to Sherry and

they have two school-aged children. He loves all sports,

especially cricket and rugby league.

Councillor Lisa Bradley


Councillor Lisa Bradley

was elected to Logan

City Council in 2008 after

19 years as a registered

nurse, including 14 years

as an intensive care nurse. She has a Bachelor of Applied

Science (Nursing) and post-graduate qualifications in

intensive care and psychiatric nursing, and has been

involved in quality improvement, education and research.

Cr Bradley is a patron of a number of organisations and

has passionately volunteered for a number of clubs,

charities and organisations. Cr Bradley chaired the

Environment and Sustainability Committee in the 2008-

2012 term of Council, and the Health, Environment and

Sustainability Committee in 2012/2013. Cr Bradley has

three children and enjoys the gym and cycling as part

of her daily exercise routine. She is a member of the

Australian Institute of Company Directors and achieved a

Company Directors Course Diploma in 2011.

Councillor Russell Lutton

Representing Division 2, Deputy Mayor

Councillor Russell Lutton

is one of the city’s longest-

serving councillors, after

first being elected in 1985.

Before becoming a full-time councillor, he worked for

Queensland Rail and was Woodridge Station Master.

Cr Lutton is currently the Deputy Mayor and has served

on every standing Council committee, including six

years as chair of the Town Planning and Environment

Committee and four years as chair of the Development

and Environment Committee. He currently serves as the

chair of the Safe City Advisory Committee, Logan Road

Safety Advisory Committee and Logan Bicycle Advisory

Committee. Cr Lutton became a councillor to help people

in the community and make a difference. Cr Lutton is a

father of three and has lived in Logan since 1982. He has

an active interest in all sports.

Councillor Don Petersen


Councillor Don Petersen


Council in 2012. He was a

councillor with the former

Beaudesert Shire Council

for 14 years until 2008 when Local Government Boundary

Reform dissolved the local government area. He currently

chairs the Roads and Water Infrastructure Committee, a

role he has held since 2012. He is interested in bringing

transportation and social infrastructure matters to the

forefront and is keen to see positive changes in the Logan

community. Cr Petersen believes in building communities

from the ground up. As an active member of many

organisations over many years, he knows social change

cannot be imposed on a community – it has to be a grass-

roots, long-term process by the community. He and his

wife Nola have lived at Jimboomba since 1990 and have

two adult children.

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Councillor Cherie Dalley


Councillor Cherie Dalley


City Council in 1997. She

operated a commercial

tiling business with her

husband Stewart until 1999, and is committed to helping

small businesses thrive in Logan. Cr Dalley is president

of the Queensland Consumers’ Association and she is

heavily involved in community groups; she is a Legatee

and treasurer of the Logan Beaudesert Crime Stoppers

Committee. She has previously chaired Council’s Finance

Committee and is currently chair of the Planning and

Development Committee, a role she also held in the 2008-

2012 term. A divisional community consultation committee

advises Cr Dalley on the small and large issues within

Division 8 — she says the feedback is invaluable and helps

her make decisions that benefit the whole community. Cr

Dalley has lived in Logan since 1980, and she has three

grown children and three grandchildren.

Elected members

Councillor Laurie Smith


Councillor Laurie Smith


City Council in 2012, after

a career in the printing

industry, most recently

as business development manager, and nine years in

the Australian Defence Force. He was previously area

coordinator of his local Neighbourhood Watch for 15 years

and involved with surf lifesaving for the past 12 years,

including time spent in committee and official roles – he is

a former chairman of the Nippers at Southport and was on

the senior Southport Lifesaving Club and Supporters Club

committees. He now spends his time on the beach as an

official at surf lifesaving carnivals. Cr Smith is assistant

chairperson of Council’s Roads and Water Infrastructure

Committee. As a councillor, he is inspired to change

people’s lives and surroundings and their engagement

with the local community. Cr Smith is married with three

children, aged 16 to 25. He has lived in Logan, and

Division 7, since 1983.


Councillor Graham Able


Councillor Graham Able is

one of the city’s longest-

serving councillors after first

being elected in 1985. Cr

Able, who has lived locally

since 1975, describes himself as self-educated. He spent

his childhood at Nudgee orphanage, St Vincent’s Home

— a time of which he is proud. After working as a farm

hand and travelling extensively around Australia with book

companies, Cr Able worked for PMG (now Telstra) and in

1978 set up his own commercial cleaning business. He

was Mayor of Logan from 2006 to 2008, Deputy Mayor

from 1997 to 2004, and has chaired the Health Committee

and City Works Committee during his time on Council.

He is currently serving as chair of the Animals and City

Standards Committee, a role he also held in the 2008-2012

term. Cr Able and his wife Margaret have four children.

Councillor Luke Smith


Councillor Luke Smith


Council in 2006 as the

Division 5 Councillor, and

in 2008 he was elected to

represent Division 6. Born and raised in Logan City, Cr

Smith has a professional background in the media, having

worked for Network 10 and in film production. Cr Smith

is passionate about his work in the local community,

having worked as a Senior Minister for Impact Christian

Community Church and later as a community worker at the

Loganlea Community Centre. Cr Smith chairs a number

of committees across Council, including the Governance,

Finance and Economic Development Committee and

Council’s Audit Committee, and is a member of several

internal and external boards. Cr Smith previously chaired

the Logan Enterprises Board and Council’s Water and

Waste Committee. He is married and has three daughters.

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Councillor Phil Pidgeon


Councillor Phil Pidgeon


Council in 1997. Born

and bred in Queensland,

he grew up in Central

Queensland and Brisbane and worked as a trainee

manager at Woolworths, obtained a trade as a sheet

metal worker and welder, and spent time as a professional

photographer. Cr Pidgeon is patron of several groups,

including the Queensland Bird Breeders Club (based in

Logan), the Crestmead 40+ Club and Logan City Square

Dancers, and is an honorary member of the Logan

District Orchid Society. Cr Pidgeon currently chairs

the Sport and Community Services Committee and is

Council’s representative on the Council of Mayors SEQ

Rural Communities Taskforce. He has previously chaired

Council committees that managed roads and drainage,

health, parks, and animals and city standards. Cr Pidgeon

is married with four children and has four grandchildren.

Councillor Darren Power


Councillor Darren Power


City Council in 1997.

He previously worked in

Council’s Environmental

Health Department for five years; was a qualified graphic

reproductionist with the Herald Sun in Melbourne; served

three years in the Australian Army, qualifying as a Special

Forces Commando and earning his green beret; and

served as a Federal Officer working in consulate patrol,

close personal protection and policing of the Melbourne

Airport. Cr Power believes that living in Logan and working

at Council has provided him with an understanding of

residents’ needs and an essential knowledge of Council’s

operations. His vision is for Logan to become a brighter

and more appealing city that continues to provide better

facilities for all residents, along with its existing enviable

natural environment. Cr Power lives in Shailer Park with his

wife and family.

Councillor Trevina Schwarz


Councillor Trevina Schwarz


Council in 2012. With 13

years’ experience in the

accounting profession, Cr Schwarz also managed her

family’s mechanical workshop before being elected to

Council. She has lived in Logan since 1989 and believes

the unique rural lifestyle of Division 11 should be protected

as it is a popular place for families. As a councillor, she

aims to ensure residents’ interests are served. Cr Schwarz

grew up on acreage and has a lifelong love of horses; she

has ridden at Royal level equestrian competitions. With her

husband, she also imports American muscle cars and they

have also been keen drag racing fans. Cr Schwarz and her

husband have two children.

Councillor Jennie Breene


Councillor Jennie Breene


Council in 2012 and is the

assistant chairperson of

the Sport and Community

Services Committee. Prior to being elected, Cr Breene

worked in her parents’ Brisbane-based business,

managing the finances and customer service. Her previous

work experience has been in office administration and

customer service. She is extremely passionate about

Logan City and in particular Division 12. She enjoys

working with residents and having a positive impact on the

services provided by Council. Cr Breene is a local and has

lived in Beenleigh for more than 20 years. She has been

married to Michael for 20 years and they have two teenage

children, Geoffrey and April.

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Code of conduct for councillors and staff

We are committed to the ethical principles and obligations

contained in the Local Government Act 2009 and Public

Sector Ethics Act 1994. The following information details

the action undertaken during the year relating to the

various codes.

Public Sector Ethics Act implementation statement

During the year, we undertook the following actions to fulfil

our obligation under section 23 of the Public Sector Ethics

Act 1994:

• The code of conduct was updated as required and is

reviewed every three years.

• The code was made available upon request to all staff

and the public online and internally via our electronic

document management system.

• We provided all new permanent staff with online

training and access to a copy of the code of conduct.

• No external inspections of the code were requested

during 2013/2014.

Councillor Code of Conduct disclosures 2013/2014

We are required to disclose figures relating to the

Councillor Conduct Complaints received and actioned in

accordance with the Local Government Act 2009 (the Act).

Total number of orders and

recommendations made under section

180(2) or (4) and 181 of the Act.

0

The name of each councillor for whom an

order or recommendation was made under

section 180 or 181 of the Act, a description

of the conduct engaged in by each

councillor and a summary of the order or

recommendation made for each councillor.

No breaches

or orders to

report for

2013/2014

The number of complaints about the

conduct or performance of councillors that

were assessed as frivolous, vexatious or

lacking substance under section 176C(2) of

the Act.

6

The number of complaints about the Mayor

or Deputy Mayor referred to the Department

of Local Government in accordance with

section 176C(3)(a)(i) of the Act.

0


conduct of another councillor referred to the

Mayor in accordance with section 176C(3)

(a)(ii) or (b)(i) of the Act.

0


conduct of a councillor assessed as

misconduct and referred to the Department

of Local Government in accordance with

section 176C(4)(a) of the Act.

0


conduct of a councillor assessed as corrupt

conduct.

0


conduct of a councillor heard by a Regional

Conduct Review Panel.

0


conduct of a councillor heard by the

Tribunal.

0

The number of complaints about another

matter dealt with by the CEO under section

176C(6) of the Act.

0


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Councillor remuneration

In accordance with the Local Government Regulation 2012, the Local Government

Remuneration and Discipline Tribunal is responsible for determining the maximum

remuneration payable to the Mayor, Deputy Mayor and councillors. As determined in the

2013 Local Government Remuneration and Discipline Tribunal Report, remuneration paid to

councillors between July 2013 and June 2014 is detailed below.

Standing committee chairpersons are remunerated at 10 per cent above the level of

remuneration payable to a (non-chairperson) councillor for the current term in accordance with

the ruling of the Local Government and Discipline Tribunal dated 13 September 2012.

SURNAME GIVEN NAMES DIVISION PERIOD COVERED

TOTAL LOGAN CITY COUNCIL SUPERANNUATION

Parker Pamela Lorraine Mayor Full year $183,630.20 $22,035.62

Bradley Lisa Catherine 1 Full year $110,178.12 $13,221.37

Lutton Russell Bruce 2 Full year $124,868.12 $14,984.17

Swenson Stephen Frederick 3 Full year $110,178.12 $13,221.37

Peterson Donald Christian 4 Full year $121,195.88 $14,543.51

Able Graham John 5 Full year $121,195.88 $14,543.51

Smith Timothy Luke 6 Full year $121,195.88 $14,543.51

Smith Laurence William 7 Full year $110,178.12 $13,221.37

Dalley Cherie Marie 8 Full year $121,195.88 $14,543.51

Pidgeon Phillip Wayne 9 Full year $121,195.88 $14,543.51

Power Darren Ross 10 Full year $110,178.12 $13,221.37

Schwarz Trevina Dale 11 Full year $121,195.88 $14,543.51

Breene Jennifer Rachael 12 Full year $110,178.12 $13,221.37

Expenses Reimbursement Policy for councillors

We adopted a new Expenses Reimbursement Policy for councillors in April 2014 in

accordance with section 250 of the Local Government Regulation 2012. Our new policy

considers the ‘24/7’ nature and community expectation of a modern councillors’ role and

makes arrangements for reimbursing expenses for our councillors:

• conferences and seminars, including

travel and accommodation

• training and professional development

• civic-related expenses

• daily meals and refreshments

• facilities, including office

accommodation, equipment, stationery

and executive support

• publications and newspapers

• safety equipment and uniforms

• vehicles, including fuel and tolls

• insurance cover and legal cost

• superannuation

A full copy of

our Expenses

Reimbursement Policy

is available online at

www.logan.qld.gov.

au/policies

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Attendance at committee and Council meetings

Councillors must attend 75 per cent of the duration of each meeting

to have attendance recorded. All councillors are members of all

of Council’s standing committees. Councillor Russell Lutton is the

chairperson for Council’s advisory committee meetings.

The Mayor is not required by Council to attend all committee

meetings.

1 JULY 2013 TO 30 JUNE 2014

COMMITTEE MEETINGS ADVISORY COMMITTEE MEETINGS

RW HS PD AS PC GF CNCL SCN TOTAL LRSC SCAC LBAC TOTAL

NUMBER OF MEETINGS HELD 16 16 16 16 16 16 16 1 113 4 2 3 9

Cr Pam Parker (Mayor) 4 4 5 7 1 1 13 1 36 0 0 0 0

Cr Russell Lutton (Deputy) 16 15 12 15 14 13 15 1 101 4 2 3 9

Cr Lisa Bradley 13 13 13 12 12 14 13 1 91 2 1 3 6

Cr Steve Swenson 14 14 13 13 13 15 16 1 99 0 0 0 0

Cr Don Petersen 14 14 14 12 11 13 13 1 92 4 1 1 6

Cr Graham Able 14 14 14 14 14 14 15 1 100 0 0 0 0

Cr Luke Smith 13 14 12 8 9 13 15 1 85 0 0 0 0

Cr Laurie Smith 15 16 16 16 16 16 16 1 112 2 2 0 4

Cr Cherie Dalley 15 15 14 13 13 13 15 1 99 2 0 0 2

Cr Phil Pidgeon 13 13 13 14 15 12 15 1 96 0 0 0 0

Cr Darren Power 16 13 15 16 16 15 14 1 106 0 0 0 0

Cr Trevina Schwarz 15 16 15 14 14 14 16 1 105 0 1 0 1

Cr Jennie Breene 16 16 16 16 16 16 16 1 113 4 2 3 9

RW Roads and Water Infrastructure

HS Health, Environment and Sustainability

PD Planning and Development

AS Animals and City Standards

PC Parks, Sport and Community Services

GF Governance, Finance and Economic Development

CNCL Ordinary Council

SCN Special Council

LRSC Logan Road Safety Advisory

SCAC Safe City Advisory

LBAC Logan Bicycle Advisory

Barry Fitzpatrick, Democracy Sphere, 2007, steel ballot boxes, epoxy paint, bitumen. Public art installation at Logan City Council Central

Administration Centre.

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Corporate governance

For Council, governance involves open and transparent adherence to legislation, policies, processes and practices that

ensure effective direction setting, decision-making, management and control to achieve organisational objectives.

Principle 1: Culture and vision

Objective

A positive culture exists, promoting innovation, openness

and honesty, in which questioning is encouraged and

accountability is clear. There is also a clear vision and

strategic plan, produced through a comprehensive and

inclusive process owned by all parts of the organisation.

Outcomes

• We continued work on the new Logan Planning

Scheme, structure plans and master plans, developing

local area plans to ensure our city's growth is well

planned, provides a range of lifestyle choices and is

sustainable.

• We held our fourth annual strategic review process to

build on the methodology and processes introduced

over the past three years. By undertaking this exercise,

we can ensure the strategic objectives and activities can

be adapted in a timely manner to changes created by

internal and external in�uences.

• We continued to provide a constructive work

environment through our leadership and development

programs, employee initiatives and branch culture

journey projects.

Principle 2: Roles and relationships

Objective

Clarity exists about roles and responsibilities in the

organisation, which are de�ned and implemented with

sophistication. Effective working relationships are

promoted and supported within and between the Mayor,

Councillors, CEO and staff.

Outcomes

• Our strategic planning and performance framework

continued to illustrate our integrated planning, our

performance reporting structure, and the roles played by

our elected members, leadership team and

management.

• We provided comprehensive induction training to all new

staff and councillors.

• We provided Code of Conduct training to councillors

and staff.

• We introduced a new achievement planning and review

process, which provides an opportunity for a meaningful

two-way conversation between staff and supervisors on

their role and performance over the past year.

Principle 3: Decision-making and management

Objective

Effective decision-making processes are in place to re�ect

transparency and accountability. These are publicly

accessible. Robust and transparent �nancial management

processes have been established and maintained to meet

local government’s accountability requirements now and

into the future. Risk is effectively identi�ed, assessed,

monitored and managed.

Outcomes

• With the evolution of the new planning and performance

framework, all branches are required to produce

business plans and report meaningful data in the

quarterly Operational Plan performance reporting.

• We continued to implement a new risk management

policy and framework.

• We increased our focus on asset management through

the development of a new Asset and Services

Management Strategy. As part of this strategy, we will

continue to enhance our development of asset

management plans for all classes of our assets.

Principle 4: Accountability

Objective

Active performance management systems are in place to

enable elected members and staff to be openly

accountable for their performance. Internal structures

enable independent reviews of processes and

decision-making, and appropriate public consultation is

undertaken as required.

Outcomes

• We continued our requirement that all branches have

business plans and develop key performance indicators.

• We continued the new approach to developing the

Operational Plan and quarterly performance reports,

resulting in increased transparency and accountability.

• Our Corporate Performance Report Card continued to

help our organisational leadership team monitor and

evaluate our performance as an organisation.

• We continued the internal audit review function.

• Our annual Logan Listens Residents' Survey gathered

feedback from the community on our services and how

they are being delivered. This data is used to inform our

budgeting and planning process.

Excellence in Local Government


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Organisational leadership team

Logan City Council’s senior executive team, known as

the Strategy, Leadership and Performance Team (SLPT),

is made up of the CEO and four Deputy CEOs. The SLPT

is responsible for overseeing the performance of the

organisation and for delivering the outcomes expected by

Council (as expressed in our Corporate Plan and annual

Operational Plan). The SLPT meets formally once during

every Council meeting cycle and on other occasions as

required.

Chris Rose PSM

Chief Executive Officer: CEO since February 2006; Director 1995 to 2004

Chris began his career in

local government in 1973.

He worked for four local

authorities in New South

Wales before joining Logan City Council as Director of

Corporate Services in 1995, becoming Director of City

Governance and Policy Coordination in 1998. He served

as Toowoomba City Council’s CEO for two years, and

returned to Logan in February 2006 as CEO. His role is one

of overall strategic management of Council’s organisation.

He is principal adviser to Council on local government

matters. Chris holds qualifications in local government

and accounting, and is a Fellow of the Local Government

Managers Australia, a Fellow of the Australian Institute of

Management and a Fellow of the Australian Institute of

Company Directors. Chris was honoured to receive the

Public Service Medal (PSM) in the Queen’s honours list

announced on Australia Day 2010 for his contribution to

local government.

Senior contract employees’ remuneration

Remuneration levels for Council executives take many

factors into account, including work value, the complexity

of jobs and external independent and market-related

benchmarks.

This ensures remuneration levels for executives are

appropriate and that Council is well-placed to retain and

attract executives with the skills necessary to help deliver

value-for-money services to the community. Executive staff

members (the CEO and Deputy CEOs) are engaged under

fixed-term, performance-based contracts.

From time to time, Council engages appropriately-qualified

external expertise to provide benchmarking data on the

remuneration of management. This provides an objective

process for aligning remuneration with established market

data.

Remuneration packages for Council’s executive staff may

include short-term incentives subject to achievement of

agreed performance targets.

The following remuneration was paid to senior contract

employees during the year:

The remuneration levels shown include a cash-base

salary but do not include allowances, minor non-

monetary benefits (e.g. professional memberships), or

superannuation.

EMPLOYEE REMUNERATION

One senior contract employee with

a total remuneration package in

the range

$400,000 – $450,000

Four senior contract employees

with a total remuneration package

in the range

$225,000 – $275,000

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Silvio Trinca

Deputy CEO — Road and Water Infrastructure: joined Council in 2008

Silvio is a civil engineer with

qualifications in business

and company directorship.

Before joining Logan City

Council, he spent 23 years in local government in Western

Australia, the final 10 as the Executive Engineering and

Technical Services/Deputy CEO at the City of Canning.

Silvio’s stream is responsible for the planning, delivery

and construction of road and water infrastructure, and

Council’s disaster management capabilities. He has a

strong interest in providing and managing quality public

infrastructure and services. He is also committed to

ensuring sustainability of assets and services throughout

Council, and leads the strategic asset management

functions across the organisation. Silvio holds a Bachelor’s

Degree in Engineering, a Graduate Diploma in Business,

and a Diploma of Company Directors. He is a member of

the Institution of Engineers Australia, and is a Fellow of the

Institute of Public Works Engineering Australia.

Oliver Simon

Deputy CEO — Community and Customer Services: joined Council in 2000

Oliver has a strong focus

on change management,

infrastructure development

and community planning.

He was previously Community Services Manager at

Caboolture Shire Council and a senior executive manager

with the State Government. He was Logan’s Director of

Community Services for six years before becoming Deputy

CEO – City Services (later Deputy CEO – Community and

Customer Services) in a realignment in 2006. Instrumental

in driving reforms in major projects at Logan, he is focused

on infrastructure, establishing strong partnerships with

other levels of government and developing innovative

policy solutions. He has a Bachelor of Applied Science in

Planning and a Graduate Diploma in Urban and Regional

Planning. He is a Fellow Member of the Australian Institute

of Company Directors and a member of Local Government

Managers Australia and Regional Development Australia

Logan and Redlands.

John Oberhardt

Deputy CEO — Organisational Services: joined Council in 1984

John celebrated 30 years

with Logan City Council in

February 2014. He joined

Council in 1984 after working

with the Commonwealth Bank. He has worked in all areas

of local government, particularly finance, governance

and administration, as well as with many industry and

community groups, and inter-government working parties

and committees. He is committed to the performance

and reputation of Council, its staff, the industry and the

community of Logan. John holds a Bachelor in Commerce

and a Masters in Public Administration, is a Certified

Practising Accountant (CPA) and holds a Queensland

Local Government Clerk’s Certificate. He is a Fellow of

Local Government Managers Australia (LGMA), a National

Director on the Australian Board of LGMA, and LGMA

Queensland’s immediate past president. He is also a

Fellow and Graduate Member of the Australian Institute

of Company Directors and is a Justice of the Peace

(Qualified).

Todd Rohl

Deputy CEO — Strategy and Sustainability: joined Council in 2009

Todd oversees development

approvals, town planning

policy, investment and

attraction, property

development, environment management and waste

management, and works with residents and customers

to ensure compliance with the rules and regulations of

the organisation. He became Deputy CEO in July 2012

and has worked in the private sector and all three tiers

of government: local, state and federal. Todd has been

involved in planning for more than 20 years and held

senior executive management positions for more than 10

years. He is also involved in planner education in his role

as adjunct lecturer in planning practice at James Cook

University.

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Working at Logan City Council

Our People Plan

We are implementing our People Plan 2013-2016, which

covers the challenges we must embrace to maintain our

position as one of the leading councils in Australia.

Logan City is ideally located between Brisbane City

and the Gold Coast, offering outstanding lifestyle and

business choices. We take advantage of highly regarded

educational facilities, well integrated transport networks,

major shopping centres, and modern cultural and sporting

facilities. We pride ourselves on the natural and built

environment of our city.

While acknowledging the significant assets, attributes and

opportunities in our city, we understand that it is excellent

service delivery by our staff that is critical to Logan

continuing to develop as a city of choice.

The People Plan 2013-2016 will help shape our city’s

future by striving to create a culture of excellence,

innovation, trust and respect among our staff.

The plan places significant emphasis on developing a

workplace where our staff strive for excellence and enjoy

high levels of personal job satisfaction.

It is a plan to:

• ensure a safe and healthy working environment

• attract and keep the right staff, who are focused on

service excellence and share our values for a positive

workplace culture

• develop and empower staff

• encourage the best outputs, with the emphasis on staff

productivity and value for money

• enable staff to learn and grow both professionally and

personally.

The key areas to be addressed over the life of this plan

are:

• safety, health and wellbeing

• leadership and culture

• workforce planning

• contemporary work practices

• achievement planning and review.

It is a plan to create a place where our staff want to work

and choose to stay.

Building our values-based culture

Having the right culture and providing strong leadership

is an integral part of being an effective organisation that

recognises ‘people make the difference’.

We began our leadership and culture journey in 2003.

It is based around the internationally-recognised

Human Synergistics model, where staff are involved,

consulted and supported in identifying and enhancing

positive styles of behaviour. Many iconic organisations

such as Lion Nathan, Yarra Valley Water, Fairfield City

Council, Kennards Australia and Adshel use the Human

Synergistics model.

In 2010, we embarked on a fresh

process designed to set the

direction for a focused and

rejuvenated organisation.

After much analysis

and discussion, the

latest evolution of the

leadership and culture

journey was born as

‘Building our values-based

culture’.

We conduct an organisation-wide

culture survey every two years to

determine the ‘actual culture’

compared to the ‘preferred

culture’. The survey results

feed back into our culture

program and help us to gauge

whether what we are doing on our

cultural journey is making a positive

difference.

Our most recent survey was

conducted in October 2013.

Results for this survey indicated

an overall positive shift in the

organisational culture. We recognise

that there is always room for

improvement and are working

closely with branch managers to

identify strategies and initiatives

to continuously improve the

culture within our workplace. Our

next survey is due to be completed in

October 2015.

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Employee Excellence Awards

In 2003, we introduced our Employee Innovation Awards

as a way to encourage staff to find better ways of doing

things in the workplace. The awards are hosted annually

and over the years the event has grown in popularity, with

an increase in the number and quality of submissions.

In 2013/2014, we marked the 10th anniversary of the

awards. The name of the awards and some award

categories changed this year based on staff feedback.

As an organisation, we value excellence, and fundamental

to achieving that is fostering enquiry, innovation and

creativity with a focus on continuous improvement. These

awards acknowledge those who have excelled in this area.

Announced in March 2014, the 2013 winners were:

Corporate Innovation Award

PROJECTS TEAM MEMBERS

Winner: Logan Sports Facility Development Program

The Logan Sporting Clubs

Facility Development Program is

a successful new and innovative

process that engages with sporting

clubs and the State Government

to ensure Logan City takes full

advantage of external funding

opportunities in the current

economic and political environment.

Cameron Bechaz,

Francis Mills, John

Taylor, Brendan

McNally,

Lars Waalder

Runner-up: Logan’s Offsets

We rehabilitated 11 hectares of

offset sites, which enabled us to

trade offsets and receive an income

which can be used to expand green

space in Logan.

Our Environmental Offset Policy is

the result of intensive research and

consultation.

Anna Markula,

Rodney Adam,

Lauren Crosse,

Renee Domalewski,

Fatih Dur,

Trevor Graham,

Darrell Kraehenbuehl,

Mike Mayo,

Peter Massey,

Larissa Nicholas,

Jim McDonnell,

James Allan,

Adam Bell,

Brendan Jackson,

Jim Napier,

Kerry Perrett

Special mention: Productivity Initiatives - The Power of One

Former animal management officer,

Mindy Nguyen, understood the

aspects of operations management

that would need to be reported on.

With her previous skills as a data

analyst, Mindy offered her skills to

create databases with data in an

easier and manageable form.

Mindy Nguyen

Customer Service Innovation Award


Winner: Becoming an Eco-Efficient Logan Food Business

The program expanded our role

to include proactive education

and advice to remove barriers and

help local food businesses achieve

multiple benefits by improving their

energy, water and waste efficiency

(also known as eco-efficiency) and

improve their food safety.

Brendan Ling,

Ajit Dias,

David Spolc,

Vicky Fraser,

Storm Iti

Runner-up: Destination Website - Visit Logan

The Community Engagement and

Marketing branch (now called

Marketing branch) collaborated

with the local tourism industry to

develop the Visit Logan website

(www.visitlogan.com.au). The

website provides visiting friends

and relatives, day trippers and

locals with a modern, dynamic and

comprehensive online guide to what

Logan has to offer.

Cody Duschka,

Kate Dalton,

Kareen Duncan,

Nicole Barclay

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Teamwork Award


Winner: The Anaconda Pipe Replacement System

Over the years, the team has been

looking for better ways to carry

out pipeline replacements beneath

driveways. After much research and

experimentation, the team devised

a relatively simple method of pulling

pipes underneath driveways using

steel plates and chains – called

the Anaconda Pipe Replacement

System (APRS). This system is now

used to simultaneously both extract

the old pipes and pull in the new

replacement pipe into the same

annular space, all without causing

any soil heaving or disturbing

adjoining structures.

Mark Considine,

Peter Hogan,

Bernie Reiser,

James Anderson,

Sam Perera,

James Luu,

David Fell,

Mark Cygan,

David Parker

Runner-up: Payroll Tax Rebate Project

The project was initiated to request

a refund of overpaid monies from

the Office of State Revenue on

agency-provided temporary staff

between 2008 and 2013, totalling

$930,000.

Rob Howes,

Brendan Jackson

Collaboration/Engagement Award


Winner: Logan: City of Choice Summit and Draft Two-Year Action Plan

In January 2013, Logan Mayor

Pam Parker and Queensland

Premier Campbell Newman jointly

announced a partnership approach

to deliver the Logan: City of Choice

Summit. This joint government

announcement resulted in a whole-

of-government approach to deliver

a three-day summit, which was held

in February 2013.

The summit brought together

community, business

representatives and all levels

of government to identify

opportunities to develop an action

plan around the five themes of

education, employment, housing,

safety and social infrastructure.

Luke Baker,

Jane Frawley,

Francis Mills,

Michelle Griffin,

Cara Powdrell,

Alex Bereznai,

Jennifer Fredericks,

Jill Provins,

Natalia De Faveri,

André Brits,

Eva Hallam,

Sandra Brain,

Lana Lockett,

Tina Wittke,

Oliver Simon,

Nick McGuire,

Tracey Finlay,

Sophie Head,

Karen Tattersall,

Marion Lawie,

Alice Sherring,

Andrea Lomax,

Nigel Brown,

Peter Murphy,

Natalie Newell,

Kate Dalton,

Zoe Krieg

Runner-up: Journey Blong Yumi (Our Journey): Australian South Sea Islander 150

‘Journey blong yumi’ was a

collaborative project between

Council and the Australian South

Sea Islander (ASSI) community.

It was Logan’s contribution to a

state-wide project that recognised

150 years since the first South Sea

Islanders were brought to Australia.

Robyn Daw,

Michael Wardell,

Chelsi Foskett,

Lesley Nicholson,

Jillian Beardsworth,

Reuben Friend,

Peter Penwarn,

Caitlin Frisby,

Vicky Fraser

The winners of the Teamwork Award, pictured with Cr Luke Smith

(second from left) included Mark Considine, James Anderson and Sam

Perera. They were recognised for their Anaconda Pipe Replacement

System, which allows crews to replace pipework under driveways

without causing soil heaving or disturbing adjoining structures.

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Sustainability Award


Winner: Munruben Enterprises

– Material Recycling Project

The sustainability initiative

involved key Road Construction

and Maintenance operational staff

identifying an opportunity for us to

reduce waste, reduce costs, reduce

consumption of natural resources

and optimise the recovery and

recycling of materials.

Operational staff had identified

a significant portion of the

construction materials being

disposed as waste product could

have the potential to be recycled

reducing the need to draw on our

natural resources, reducing filling

of valuable space at disposal sites

and reducing overall material costs

associated with construction and

maintenance activities.

Phil Peters,

Peter Olive,

Ricky Baker

Runner-up: Large-Scale Solar Power Installations

The project entailed the installation

of a total of 60kW of solar power

at two Council sites, including a

website interface and equipment

to monitor power output,

potential power output and a live

performance display. The project

allows us to save on considerable

energy costs and emissions,

and monitor performance while

demonstrating a working business

case for large-scale solar

installations.

David Spolc,

Brendan Ling,

Michael Asnicar,

Carolyn Johnson,

Steve Searle

Leadership and staff development

Great leaders develop an understanding about who

they are and how they lead within an organisation.

Our Leadership Development Program develops and

refines leadership competencies of our staff through a

combination of individual coaching, group workshops and

mentoring. This intense program challenges participants

to increase their levels of self-awareness and to push

boundaries that may be restricting their leadership

potential.

Leadership Development Program

The Leadership Development Program is highly regarded

throughout the organisation and is in popular demand.

Enrolment has been capped to ensure participants and

mentors get optimum support throughout the program and

gain the most from this experience.

Other development and training opportunities

We are committed to investing in the professional and

personal development of our employees and provide

opportunities for staff to develop a successful career

through:

• formal professional and personal goal setting and

action planning through the annual achievement

planning and review process

• access to high-quality corporate training courses

through the corporate development program

• financial and study leave assistance towards

recognised qualifications

• branch-specific training and skill development

• access to industry-leading speakers and seminars.

2009 2010 2011 2012 2013

15

20 21 21 20

Staff participation in our annual Leadership Development Program: five-year trend

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Our Year of Organisational Safety

In the second half of 2013/2014, we launched our Year

of Organisational Safety, an organisation-wide initiative

aiming to advance the understanding and motivation of our

staff to think and act safely every day.

‘Always Safe: Me | You | Us’ is the vision for the initiative.

This vision communicates the message that safety is

relevant to everyone, and that we are all accountable

for safety as individuals, as team members, and as a

collective organisation.

A series of events and initiatives were planned for the year,

which focused on four key areas:

FOCUS AREA PURPOSE

Leadership and values:

‘Leading the way’

Create a culture in which

people are empowered to

demonstrate leadership in

safety at all levels and at

all times. It also serves to

show the commitment of

Council’s leaders to the

vision.

Prioritisation of safety:

‘Safety first’


safety is the highest priority

at all levels and across all

branches at Council.

Communication: ‘Talking

safety’

Create a supportive

culture in which open

communication about safety

becomes ‘the way we do

things around here’.

Personal responsibility for

safety: ‘Bringing safety

home’


people feel empowered to

take personal responsibility

for the safety of themselves

and those around them.

Measuring workplace safety

We are part of the Local Government Workcare Scheme,

whereby our Lost Time Injury Frequency Rate (LTIFR)

is independently calculated, tracked and benchmarked

against a group of 10 similar-sized Queensland councils.

As the number of lost time injuries per hour worked is

always very small, a multiplier of 1 million is used for ease

of interpretation. Therefore, LTIFRs are reported as the

number of lost-time injuries per million hours worked. This

is calculated as follows:

Comparable data is not available for five years due to

a change in methodology in the way LTIFR data was

reported three years ago. While we are unable to identify

any definitive trends based on only three years of data, it is

positive to see that our LTIFR has progressively decreased

over the past three years and continues to be significantly

lower in comparison to the benchmark group.

(Number of lost time injuries in accounting period)

(Total hours worked in accounting period)x 1,000,000

2011/2012 2012/2013 2013/2014

17.33 17.21 16.47

Benc

hmar

k =

19

Benc

hmar

k =

19

Benc

hmar

k =

18

Lost Time Injury Frequency Rate (see calculation above) in comparison to benchmark for similar-sized councils in Queensland

Safe workplaces have been the focus of the 2014 Year of Organisational

Safety project.

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Workforce statistics

Staff numbers by employee types: five-year trend

2009/2010 2010/2011 2011/2012 2012/2013 2013/2014

49 44 40 32 32

94 93 106 117 127

1,215

1,014 1,002

1,274

1,273

1,585

1,3941,409

1,703

1,705

Total staff

Full-time staff

Part-time staff

Temporary staff

Councillors = 13 every year

Our staffing numbers in 2010/2011 and 2011/2012

decreased because staff working in our water business

were employed by the former Allconnex Water. We

resumed control of water and wastewater services on

1 July 2012 after Allconnex Water was disestablished and

staff returned to Logan City Council.

Staff numbers by age profiles: five-year trend

Rolling average percentage of staff separation: five-year trend

For 2013/2014, our average staff turnover was at a record

low. While the global economic crisis may have had some

impact, this is not considered to be the only influence, as

our economy has suffered worse crises historically. As an

organisation, we pride ourselves on having much to offer

our employees and the results for the 2013/2014 year are

indicative of the satisfaction of employees with working at

Council.

Years of service:

15-24 years

25-34 year

35-44 years

45-54 year

55-64 year

65+ years

414

2009/2010 2010/2011 2011/2012 2012/2013 2013/2014

352

355

405

403

213

195

192 21

5

226

16 17 17 23 28

363

304

76

356

297

95

344

321

180

339

318

173

403

338

201

2009/2010 2010/2011 2011/2012 2012/2013 2013/2014

8.56%

10.4% 9.6%8.27%

6.35%

25-30 years

30+ years

170(12%)

618(44%)

274(20%)

170(16%)

618(43%)

81(6%)

446(32%)

450(32%)

274(17%)

132(9%)

132(9%) 166

(12%)

Number (percentage) of staff per service bracket

2011/2012 2012/2013 2013/2014

10-15 year

15-20 year

20-25 years

<1 year

1-5 years

5-10 years

40 (3%)24 (2%)

90 (6%)61 (4%)

40 (3%)24 (2%)

90 (6%)61 (4%)

48 (3%)41 (3%)

106 (8%)62 (4%)


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Our volunteers

Residents wanting to make a contribution to the

community are able to participate in voluntary work

through Council and we recognise the diversity it

brings to the organisation, including background, skills,

expectations and motivations.

Voluntary positions are available in the home library

service, at Logan Art Gallery, Mayes Cottage House

Museum, Logan Entertainment Centre, our parks (through

the Bushcare, Trailcare and honorary park ranger

programs), the animal management centre (as foster

carers and in-house volunteers), and the State Emergency

Service.

All volunteers receive a

briefing on our expectations

and of their rights and

responsibilities as volunteers,

including health and safety

requirements and Code of

Conduct training.

We recognise our city’s volunteers each year by hosting an event

to say thank you for the tireless contributions they make to our

community.

A full copy of our

Volunteer Policy is

available online at

www.logan.qld.gov.

au/policies

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Internal audit, risk management and business continuity planning

Internal audit

Council’s Audit Committee serves as an advisory

committee established under our Audit Policy. It

complements the relationship between internal audit and

the wider organisation, safeguarding the independence of

internal audit and further increasing the effectiveness and

value to Council of the internal audit function.

The committee serves to review and monitor our corporate

assurance, audit, risk management and corporate

governance activities and arrangements. The committee

reports to Council through the Governance, Finance and

Economic Development Committee.

Members of the Audit Committee for 2013/2014 year were:

• Councillor Luke Smith (Governance, Finance and

Economic Development Committee Chair)

• Councillor Steve Swenson (Governance, Finance and

Economic Development Committee Assistant Chair)

• Councillor Trevina Schwarz (proxy member in the

absence of either of the above elected representatives)

• John Oberhardt (Deputy CEO – Organisational

Services)

• Oliver Simon (Deputy CEO – Community and Customer

Services)

• Len Scanlan (community representative).

Representatives of both of our external and internal

auditors also attend Audit Committee meetings. A

Queensland Audit Office representative has a standing

invitation and regularly attends Audit Committee Meetings

in an advisory capacity.

The internal audit function, performed on an outsourced

basis by Price Waterhouse Coopers (PwC), is part of

an overall strategy towards continuous improvement,

benchmarking and best practice.

Internal audit achievements

In the past 12 months, internal audit has reviewed,

provided assurances and recommended control and

efficiency improvements across our diverse operations in

areas including:

REVIEW OBJECTIVE

Privacy The review considered processes and

key controls to assess understanding of

the privacy legislation and whether we

have established effective management

processes across the 11 principles.

Human

resources

processes

The review focused on the communication

processes in place between the human

resources and payroll functions; specifically

the communication related to changes in

employee status and awards were reviewed

for timeliness.

Contract

management

framework

The review considered contract

management processes and controls related

to monitoring of performance and benefits

realisation by reviewing a selection of key

contracts. This review assessed consistency

of application and identified better practices

for key performance indicator reporting

measurements.

Lease

management

The review considered the restructuring of

lease management policies and procedures

for better practice and compliance.

Long-term

financial

planning

framework

The review focused on processes and key

controls to be put in place for the inputs,

assumptions and timing of financial data in

relation to the long-term financial planning

process.

State

Penalties

Enforcement

Registry

revenue

review

The review considered the collection of

fine revenue processes between the City

Standards and Finance registers and the

external State Penalties Enforcement

Registry, the effectiveness of the current

process and consideration for recognising

fine revenue on an accruals basis.

Revenue

and debtors

review

The review focused on key financial

processes and controls in relation to the

generation of revenue and management of

debtors.

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REVIEW OBJECTIVE

Fraud risk

management

The review followed on from a previous

risk assessment in the previous year and

focused on the development of a staff fraud

awareness training package via online

training based on the identified risks from

the previous review.

Information

technology

security

The review focused on a post

implementation review of the new Pathway

system in relation to the realisation of

expected benefits of the implementation

and assessed achievement of these through

consultation with relevant branches.

Tendering

and

procurement

review

The review considered our current

procurement and tendering framework for

consistency of practices and compliance

with our policies and with the Local

Government Act, including consistent

application.

Travel

expenditure

review

The review focused on the legal and

regulatory alignment of policy and reporting

application of our policy to current practices

through a sample basis and data analytics

profiling for travel expenditure and general

purpose order usage to present relevant

insights.

Overall, the reviews noted sound control procedures,

with only two high-risk areas of concern being identified.

Management immediately enacted strategies to address

these issues. In all other cases, recommendations were

made to further develop and improve the respective

governance, risk management and control processes.

These recommendations were accepted by management

and endorsed by the Audit Committee for implementation.

We will pursue implementation of actions through our audit

issues monitoring process, which involves the internal

auditors validating all issues by running the follow-up

process prior to closure. The outcome of this process is

reported to the Audit Committee on an ongoing basis.

Responsibility for corrective action

Responsibility for implementing the audit

recommendations ultimately rests with management and

this is reflected in our Internal Audit Policy.

Copies of the Internal Audit Policy and Audit Committee

policy are available on request.

Risk management

We recognise that risks are an integral part of any

organisation and understand the importance of managing

risks at the appropriate level. Our Risk Management

Policy promotes a standard approach to risk management

throughout the organisation and ensures risks are

identified, assessed and treated to an acceptable level.

We use the Australia/New Zealand Risk Management

Standard ISO31000:2009 (or any subsequent successors)

as our risk management methodology. This standard

describes the main elements of the risk management

process as:

• Step 1 – establish the context

• Step 2 – identify risks

• Step 3 – analyse risks

• Step 4 – evaluate risks

• Step 5 – treat risks

• Step 6 – monitor and review risks.

We developed and introduced an organisation-wide risk

management framework to promote a consistent approach

that optimises opportunities and reduces damage or loss

across all areas of Council business. Our framework is

supported by expert staff, risk management tools and a

suite of document templates to support staff through the

risk management process.

Integration of our framework is guided by our four-year

staged implementation schedule. The 2013/2014 year

represents year three of the schedule. We internally

measure our success in meeting this schedule and

evaluate our risk management maturity with the use of our

award-winning Risk Management Maturity Model.

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The six categories used in our model are detailed in the

following table:

RISK MANAGEMENT MATURITY LEVEL

PERCENTAGE OF RISK MANAGEMENT INTEGRATION

DESCRIPTION

Embryonic 0 – 10 No evidence of risk

management or compliance

Emerging 10.1 – 30 Risk management exists but

is yet to evolve; add value

and be effective

Immature 30.1 – 50 Risk management is

developing; an approved

risk management policy and

framework is in place

Established 50.1 – 70 Risk management practices

are taking effect, risk

reports and compliance can

be validated

Integrated 70.1 – 90 Risk management practices

are interactive

Highly

integrated

90.1 – 100 Risk management activities

are embedded; regular

monitoring and review of

risk maturity occurs

Since introducing our organisation-wide risk management

framework in 2010, we have seen continuous improvement

in our risk management maturity. It is evident that

prior to the introduction of our framework, we already

had established risk management practices within the

organisation.

Risk management maturity levels

Business continuity planning

We have identified potential

threats to Council’s core

business and constructed a

master business continuity

plan and supporting stream

recovery plans. These

documents will guide our

response, recovery and

resumption should a crisis

event affect our core business operations.

The plan is split into three main sections which correspond

to key phases of a crisis:

PHASE DESCRIPTION

Phase 1:

manage

the crisis

This section provides a protocol for stabilising

the situation. It includes a list of immediate

crisis actions, impact assessment tolls,

contact lists and key roles and responsibilities.

Phase 2:

recover

critical

business

functions

This section includes a series of strategies

designed to enable the recovery of critical

business functions for each stream within

the organisation immediately following a

business disruption.

Phase 3:

resume

normal

business

operations

This section contains a series of actions and

steps designed to return the organisation

to its pre-disruption status. This includes

restoration or relocation of facilities and

resumption of operations. Business

resumption protocols will begin as soon

as possible after the business recovery

protocols are activated without interfering

with critical tasks or diverting key personnel

from the initial recovery process.

The review and update of our business continuity plans

is an integrated part of our annual strategic planning and

review process.

We have a committed crisis management team,

which is responsible for responding to a significant

business disruption and coordinating our recovery and

business resumption operations. Key roles on the crisis

management team are assigned an alternate in the event

that an officer is not available.

We test the reliability of our plans and prepare our crisis

management team for a potential business disruption

annually through a business continuity scenario test

exercise. We also build resilience across the organisation

by providing annual training and awareness sessions.

RE

SUME

RECOVER

BUSINESSCONTINUITY

MANAGEPR

EPARE

Ran

king

2011/2012 2012/2013 2013/2014

63.16

Esta

blis

hed

Esta

blis

hed

Inte

grat

ed

69.3072.81

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Building our communities: we are providing the necessary

infrastructure for the community as our city grows.

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Performance ReportingThis section explains how we manage our reporting within the organisation, introduces the four streams of services that we provide for the community, and outlines how we performed against the Corporate Plan 2013-2018, including comparative trends.


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Our framework

Implementation of the framework

Strategic planning ensures that our city remains

sustainable for current and future generations and that

all key stakeholders are aware of, and have a say in, the

development of the area.

The new Logan City Corporate Plan 2013-2018, which

became effective from 1 July 2013, is the city’s key

strategic plan as it translates the needs and expectations

of our communities into priorities.

This plan identifies the new long-term city vision and

priorities for the organisation for the five-year period.

Significant community consultation played a key part of

developing the Corporate Plan.

The diagram at right represents the strategic planning

framework used by Council and illustrates where the

Corporate Plan fits within that framework.

In October 2013, we conducted the fourth citywide survey

of Logan residents, the Logan Listens: 2013 Residents’

Survey, seeking the community’s views to help us plan

effectively for our growing city’s needs. We plan to

continue the annual survey as it plays an important role in

informing our strategic planning process.

Set long-term

vision

Identify

priorities and

service delivery

commitments

Determine and

implement

operational

projects

Monitor and

report

on performance

Our strategic planning and performance management

framework (below) sets the context for our reporting

requirements and comprises:

• a set of linked planning documents

• a process explaining how these documents are

developed and reviewed

• what the focus is of each document

• how each document influences others in the set.

It integrates the performance management process so

progress against our plans is measured, tracked and

reported to the right audiences and at the right times. It

is an important initiative in delivering our commitment

to effective corporate governance through open and

transparent practices.

This ensures we exceed the standards of good

governance as set in the national frameworks for financial

sustainability, asset management, financial planning

and reporting as adopted by the Local Government and

Planning Ministers’ Council in 2007.

Our planning process

City Vision

Five-year Corporate Plan

Annual Operational Plan and Budget

(incorporated into all Branch Business Plans)

Quarterly Performance Assessments

and Annual Report

Our planning documents

48

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The Operational Plan and Budget

Our work commitments are identified every year through

an Operational Plan, which identifies priority actions to

achieve the strategies of the Corporate Plan. The budget is

then developed based on the agreed priority actions.

The Operational Plan then becomes an accountability

document that reports progress on important projects

and initiatives on a quarterly basis to Council and the

community during the year. The accountability for

delivering these projects and initiatives, and the ongoing

development of better measures against achievement for

our desired longer-term outcomes, will remain a key focus

over the coming years.

Strategic review

We held our fourth annual strategic review process

in 2013/2014, building on the methodology and

processes introduced over the past three years.

The annual strategic review process involves

managers and the Strategy, Leadership and

Performance Team (SLPT), with the goal of

establishing a methodology to assess our

current situation and determine a position

for moving forward in line with our strategic

objectives.

By undertaking this exercise on an annual

basis, we can ensure the strategic objectives

and activities are able to adapt in a timely

manner to changes created by internal and

external influences.

The annual strategic review process consisted of

three phases:

• reviewing the previous year’s performance

• identifying the emerging issues, drivers and trends

• setting organisational priorities.

These priorities were incorporated into the annual

business planning cycle, which fed into the Operational

Plan and budget development for 2014/2015.

In addition to the Corporate Plan 2013-2018, SLPT

endorsed priorities that detail our organisation’s mission,

JanFeb

Mar

Ap

r

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Budgetreview 2

Quarter 3Operational Plan andstreamreports

Quarter 4Operational Plan and

stream reports

Quarter 2Operational Plan and

stream reports

Quarter 1Operational

Plan and stream

reports

AnnualReport

Communitysurvey

Budgetreview 1 Monthly

• Branch reports

• Corporate

�nancials

• Stream issues

Annual Corporate Plan review

OperationalPlan adoption

Budget adoption

Branch Business Plans

Although all elements of the strategic planning and

performance management framework are equally

important, we believe requiring each branch to have

approved business plans has had the most significant

impact on our organisation. All branch business plans are

reviewed each year to ensure they remain aligned with our

emerging organisational priorities. The business plans are

required to have meaningful targets and measures, which

has led to an overall and ongoing improvement in the

quality of planning and accountability at the branch level

across the organisation.

These business plans are strongly linked upwards to the

Corporate Plan and in turn will provide strong planning

direction to the Operational Plan and Budget.

goals and values, and the initiatives that we will give

particular attention to in 2014/2015.

The diagram above shows how the annual planning,

budgeting and reporting cycle is integrated and driven by

our Corporate Plan priorities, and updated each year.


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Asset management

Our asset management service delivery coordination team

involves all relevant Council branches and is chaired by

the Deputy Chief Executive Officer – Road and Water

Infrastructure.

The team takes responsibility for the continual review of

the Assets and Services Management Policy, strategy and

various plans. It also provides effective communication

between elected members, staff and the executive

leadership team to promote and raise awareness of asset

management principles.

Our Assets and Services Management Strategy has led

to the development of third generation long-term asset

management plans for all our asset custodians.

These plans provide a critical link between our policy and

plans, the Corporate Plan and strategic documents. The

strategy guides the management of the various asset

groups under our control, and takes a whole-of-life-cycle

approach to ensure all assets are well managed throughout

their life, from creation to disposal.

Why do we have assets and services management plans?

• There are legislative obligations:

• Local Government Act 2009 – section 104 (5) (a) (ii)

• Local Government Regulation 2012 – sections 167,

168, 202 (5).

• It is good business practice because:

• the plans help protect our assets, which have a

current replacement value of more than $6 billion

• our assets exist to serve the community so we

need to ensure they are managed well

• the plans ensure sustainability by predicting future

financial commitments and what is needed to

address these in the medium to long term. This

helps Council make informed decisions during the

Budget and long-term financial planning process.

Growth Management and Settlement

Patterns

Long-term Financial Management

Strategy

Corporate Plan

National Framework

Legislation, regulations, standards and State

Government Expectations

International Standard

ISO 55000

Total Assets and Services Management Plan (TASMP)

(Whole of Council)

Assets

and Services

Management

Policy

Asset Management Standards, Guidelines, Systems and Data

(Tools and Rules)

e.g. IPWEA Practice Notes, Data Standards (ADAC), Asset Custodianship, Operational Policy

Assets and Services Management Plans (ASMP)

(Developed by Asset Custodians)

Asset Management

Strategy

Asset Management

Improvement Program

External in�uences on asset management Internal in�uences on asset management

Strategic

Operational

Levels of Service

Growth Management

Capital and Operational Major Projects Enhancements

Schedule (COMPES)

50

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Looking ahead to 2014/2015

The Local Government Act 2009 and supporting

regulations (effective 1 July 2010) focus on the

four pillars of sustainability: economic viability,

environmental responsibility, social equity and

cultural vitality.

Councils, including Logan, are required to

demonstrate long-term financial sustainability by

developing and maintaining a key set of integrated

planning and reporting documents, primarily:

• Financial Plan (details financial forecasts and

policies for managing the local government’s

finances)

• Long-Term Asset Management Plan (provides

strategies to ensure the sustainable management

of the local government’s assets and

infrastructure)

• Corporate Plan (details how the community’s

needs and expectations will be translated into

priorities)

• Operational Plan and Budget (states how the local

government will progress and fund the priorities

identified in the Corporate Plan each year)

• Annual Report (informs stakeholders of the

local government’s performance during the

year through financial statements and other

performance-related detail)

• Our own performance reporting regime, the State

of the Organisation report, delivered by the CEO

to Council each quarter.

Developing and maintaining these documents

enables councils to be in a much stronger position

of knowing what their strategic priorities are, and, if

they have the financial capacity, to proceed with their

established plans to deliver infrastructure and other

services to the community.

We will once again survey the community in October

2014 to determine customer satisfaction levels at

an organisational level. The results obtained and the

community views will help us determine service levels

and plan for the city’s future.

We will hold our annual strategic review process

in 2014/2015, building on the methodology and

processes introduced and developed over the past

four years.

What information is in an assets and services management plan?

• These are developed using a strategy template

provided by the Institute of Public Works Engineering

Australia.

• They address six key elements of asset management:

• levels of service

• future demand

• life cycle management

• financial summary

• asset management practices

• improvement plan.

• They provide critical asset information, including:

• asset values and depreciation

• asset sustainability analysis

• what is required to manage the assets

• service deficiencies

• what is spent on managing the asset

• condition data (where possible).

Council’s major infrastructure assets include 2,178 kilometres of

roads, 171 kilometres of bikeways, 1,027 kilometres of footpaths,

2,083 kilometres of water mains, 2,053 kilometres of wastewater

mains and 924 parks


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Road and Water Infrastructure stream summary 2013/2014The Road and Water Infrastructure stream combines the

planning, design, construction and ongoing maintenance

of road, drainage, water and wastewater infrastructure.

Disaster management planning and response, and

strategic asset management coordination are also part of

this stream’s tasks.

Branches

• Disaster Management and Specialist Engineering

Support


• Road Construction and Maintenance

• Road Infrastructure Delivery

• Water Business

• Water Infrastructure

• Water Operations

Core services

• Disaster management coordination

• Specialist engineering advice

• Road and infrastructure planning, design, construction

and maintenance

• Land surveying, mapping and aerial photography

• Transport planning, traffic operations and road safety

• Flood and stormwater planning

• Water and wastewater infrastructure planning, design,

construction and maintenance

Significant key performance indicators/projects as included in the 2013/2014 Operational Plan

On track/completed

• Complete planned flood modelling and mapping as

part of flood response preparation

• Upgrade the flood forecasting system

• Develop a new roads and drainage asset

management plan

• Deliver the water conservation education program to

local schools

• Develop the Water Netserv Plan to plan delivery of

water and wastewater services

Monitor

• Implement the priorities of the Disaster Management

Improvement Action Plan

Concern

• Complete information and procedures for our

emergency flood management response as part of

flood response preparation*

* Resources for this project were required to progress

mapping for the new Planning Scheme project. As a result

this project was not delivered by the due date, however

this project will be completed by October 2014.

(Scorecard definitions can be found on page 8).

We allocated $65 million to road capital projects in 2013/2014.

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• We increased funding for maintenance and

rehabilitation of the local road network, allocating an

additional $1.52 million for road maintenance and $4

million for road rehabilitation.

• We received an additional $2.7 million from the Natural

Disaster Relief and Recovery Arrangements for repairs

to local roads as a result of the 2013 Australia Day

disaster event.

• We delivered large capital works programs, providing

$65 million worth of road projects (99 per cent of

allocated budget), and $47 million of water and

wastewater projects (92 per cent of allocated budget).

• We harmonised our water and wastewater charges

across the city.

• We had to redesign a component of the Slacks Creek

to Loganholme wastewater pipeline duplication, which

set the project back nine months.

• We will plan and manage current and future assets by

delivering our Asset and Service Management Strategy,

which includes completing all 2014/2015 Asset and

Services Management Plans.

• We will continue to deliver our road pavement

rehabilitation program in an efficient and timely manner.

• We will deliver our road and water infrastructure

capital works programs to meet the city’s growing

infrastructure demands.

• We will commit to delivering the 2014/2015 Transport

Portfolio actions from the Logan: City of Choice Two-

Year Action Plan.

• We will work with the Department of Transport and

Main Roads Queensland to review our Transport

Strategy, ensuring that it aligns with State Government

priorities.

• We will continue to push for safer roads in Logan

by implementing our 2014-2016 Road Safety Strategy.

The previous strategy achieved a remarkable decrease

of 11.4 per cent in injury crashes and our aim is to

continue reducing the number of serious crashes by 10

per cent.

• We will complete the duplication of 6.4km of sewerage

pipelines to Alfred St pump station.

• We will upgrade Bahrs Scrub wastewater mains and

pump station.

• We will continually improve disaster management

practices for the city to minimise the impact on

residents and businesses within Logan from disasters

such as storms, floods and bushfires.

Looking back Key achievements and challenges

Looking forward Key issues for the next 12-18 months

The Logan Water Alliance is working on a 6.4 kilometre duplication of

wastewater pipeline between Slacks Creek and Loganholme.


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Community and Customer Services stream summary 2013/2014The Community and Customer Services stream develops

and delivers facilities, policies and programs that enhance

the quality of life for Logan residents. This is achieved by

collaborating with the state and federal governments and

community agency partners.

Branches


• Marketing

• Media and Communication



• Customer Service


• Parks

(The City Standards branch moved to the Strategy

and Sustainability stream in January 2014 during an

organisational structure realignment).

Core services

• Animal management, including customer requests,

impounds, cat and dog sales and re-homing, and

community education

• Health operations, including immunisation, graffiti and

pest and weed control

• Community engagement, events, marketing and media

for Council programs and services

• Social planning, including youth, seniors, safety and

sport and recreation

• Customer service for the organisation

• Libraries and cultural services, including history, public

art programs and international relations

• Facilities planning, construction, maintenance and

management, including community venues, aquatic

centres and sports facilities

• Parks planning, construction, maintenance and

management


On track/completed

• Conduct a community education program to

promote responsible pet ownership

• Review and update the Pest Management Plan

2014-2018 to ensure declared pests are managed in

the city

• Action graffiti removal services to maintain our city

image

• Align local law amendments with State Government

requirements and the new Logan Planning Scheme

• Develop a leasing policy for playing fields/facilities,

complemented by a maintenance strategy and

water/wastewater remissions guidelines

• Develop the Arts, Culture and Heritage Strategy

2014-2017

• Implement the eSmart libraries initiative aimed to

promote smart, safe and responsible use of digital

technology

• Implement the Jimboomba Park and Glenlogan Park

master plans

• Implement a sporting field maintenance strategy to

achieve desired levels of service

Monitor

• Increase the percentage of desexed dogs released

from the Animal Management Centre*

* This result is based on the percentage of all dogs

released and includes dogs impounded that were already

desexed.

Concern

• Develop the Logan Metro Sports Park facilities*

* The original scope for this project changed during the

year to include the construction of additional facilities after

the Waterford West Sports Park was absorbed into this

project. Due to the increased scale, it was not completed

by the target date, however the remaining aspects of this

project will be completed during 2014/2015.


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• We featured in Brisbane Marketing tourism

campaigns.

• We held monthly Logan: City of Choice leadership

team meetings and launched the State of the City

Report, along with a range of other Logan: City of

Choice initiatives, including a forum with the Aboriginal

community and a multicultural soccer competition.

• We started planning for the Queensland Music Festival

Logan event, which will be held in 2015.

• We sought funding for our safety camera program, and

awarded a tender for the new safety camera monitoring

facility.

• We realigned our Active Logan and Healthy Logan

programs to provide a better range of programs for the

community.

• We helped 11 local clubs seek funding through the

State Government’s Get in the Game funding program.

• We continued work on the Logan Metro Sports Park

upgrade project, which will include the Logan Broncos

Junior Rugby League Academy.

• We completed community research and began using

this information for future projects.

• We continued to build positive relationships with local

and metropolitan media.

• We delivered the Logan McDonald’s School Holiday

Program to local chlidren.

• We hosted several successful community events,

including the Logan Mayor’s Christmas Carols, the BDS

Sports Awards, the Time Before festival (previously

Mayes in May), Logan Loves Volunteers and Jazz and

Shiraz.

• We trialled a ‘Passport to Logan’ to highlight the variety

of events held across the city.

• We implemented a review of our leasing policy for

community facilities.

• We began work on a strategy for affordable sports

infrastructure.

• We will continue to coordinate the Logan: City of

Choice initiative, supporting the delivery of the

2014/2015 Action Plan and communicating progress to

key stakeholders.

• We will implement a new parks bookings and events

management plan to improve the booking process for

residents interested in using one of our many parks

throughout the city.

• We will continue to provide services and quality

facilities for vital sports and recreational needs across

the city.

• We will progress the development of the Logan Metro

Sports Park, including the redevelopment of sporting

fields and the construction of new clubhouse facilities.

• We will continue to deliver a variety of events such as

Jazz and Shiraz, Mayor’s Christmas Carols and Logan

Loves Seniors.

• Construction will begin on the Jimboomba Park and

Glenlogan Park master plans to improve current

facilities.

• We will continue our annual Desexpo campaign to

encourage local animal owners to have their pets

desexed to reduce the number of unwanted animals in

the community.

• We will focus on promoting Logan as a tourism

destination through the delivery of our Tourism

Strategy.

• We will continue to focus on providing quality and

efficient customer service to our community by

conducting our annual Logan Listens: Residents’

Survey.

• We will continue to focus our attention on creating

a safer environment by installing additional safety

cameras across the city and building a new safety

camera monitoring facility.

• We will continue our efforts to improve the appearance

of our neighbourhoods through our free graffiti removal

service.




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Organisational Services stream summary 2013/2014The Organisational Services stream delivers the services

necessary to support Council’s business units and city

services, including property management, finance,

legislative requirements, information technology and

human resourcing.

Branches

• Administration

• Finance

• Governance

• Information Services

• People and Culture

• Plant Fleet Services

Core services

• Intergovernmental advocacy and grants administration

• Property and equipment purchasing and maintenance

• Insurance and risk management

• Financial management, planning and compliance,

including rates administration

• Records management, legal services and decision-

making management, including information privacy

• Information communications and technology services

and support

• People management, including training, workplace

health and safety and workforce planning

• Plant and fleet management, purchasing and repairs


On track/completed

• Not applicable

Monitor

• Not applicable

Concern

• Not applicable


Our Plant Fleet Services branch manages our fleet of vehicles and plant equipment.

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• We completed the third year of our four-year staged

implementation of our risk management framework.

Our overall risk management maturity result was

‘integrated’ this year.

• We successfully developed and implemented a new

insurance claims management system.

• We implemented recycling initiatives to reduce the

amount of general waste at the City Administration

Centre.

• We retained our ‘moderate’ Queensland Treasury

Corporation credit rating with a ‘neutral outlook’ for the

third consecutive credit review, despite a number of

financial challenges.

• We prepared our first regulatory submission to

Queensland Competition Authority (QCA) in relation

to the price monitoring investigation into monopoly

distribution and retail water and sewerage activities.

QCA’s final report found that water and sewerage

revenue was below QCA’s estimate of prudent and

efficient costs in 2013-2015, and there was no

evidence of an exercise of monopoly power.

• We developed online training modules for the staff

code of conduct and fraud prevention.

• We increased safety awareness through our Year

of Organisational Safety campaign. This campaign

aims to reduce workers compensation premiums and

workplace incidents and accidents.

• We introduced workforce planning across the

organisation to ensure future staff resource demands

are identified well in advance of market changes.

• We continued to employ 41 trainees to assist school

leavers find their place in the employment market. The

majority of the trainees are from within our community.

• We completed an upgrade to Windows 7, Office 2013,

Exchange 2013 and the 270 software applications that

support our services.

• We enhanced access to information to improve

the level of services our officers can get through

mobile and web-based systems while working in the

community.

• We enhanced and expanded our geographical

information systems to ensure mapping and location-

based information is available at all times.

• We implemented improved life cycle management in

the vehicle fleet to achieve measurable cost savings for

vehicles.

• We will implement cost savings associated with

stationery purchasing.

• We continue to review our business continuity plans

and scenario testing.

• We will develop our risk management framework for

2015-2019.

• We face an ever-increasing and ageing asset base that

poses financial sustainability challenges, despite a

significant effort being put into asset management.

• We will manage the financial implications of

infrastructure planning and charges reform.

• We will review the city’s divisional electoral boundaries

in the lead up to the 2016 elections to ensure they

comply with Queensland electoral laws.

• We will work on introducing the Modern Award, which

will focus on improved efficiencies and productivity.

• We will finalise a Certified Agreement, which is

planned to take effect from January 2015 and

includes measures to position us as a leading council

in Queensland, and aims to improve efficiency and

productivity.

• We will implement a health and safety management

system to reduce risk for our workers.

• We will improve our safety responsibilities and reduce

our workers’ compensation premium.

• We continue to address the challenge of maintaining

an economical fleet while addressing the critical

safety risks in a changing workplace health and safety

environment.



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Strategy and Sustainability stream summary 2013/2014The Strategy and Sustainability stream delivers

development assessment, planning policy, economic

development, environment and waste services. These are

key focus areas for Logan, currently Australia’s fifth largest

local government area by population and expected to be

home to more than 450,000 people by 2031.

Branches

• City Standards

• Growth Management and Urban Design

• Development Assessment

• Economic Development

• Environment and Sustainability

• Waste Services

(The City Standards branch moved to the Strategy

and Sustainability stream in January 2014 during an

organisational structure realignment. Growth Management

and Urban Design is also the new name for the branch

previously known as Strategy and Planning).

Core services

• Building, land use and environmental compliance

• Licensing related to local laws

• Strategic land acquisition and development

• Development assessment services, including building

and plumbing, development application approvals and

town planning advice

• Economic development, including business support,

investment attraction and city promotion

• Environmental health planning and licensing

• Environmental planning and management, including

vegetation, waterways, energy and climate change

• Strategic land use planning, including planning

schemes and infrastructure charges

• Waste and recycling planning and management


On track/completed

• Make a submission to the SEQ Regional Plan

Review

• Finalise the Logan Central Master Plan and

implementation program

• Develop the draft Meadowbrook Master Plan

Monitor

• Nil

Concern

• Implement the Beenleigh Town Centre

redevelopment program*

• Deliver the Springwood program*

* The implementation of the Springwood Program

and Beenleigh Town Centre redevelopment has been

postponed until the adoption of the new Logan Planning

Scheme to ensure alignment.


Draft Logan Planning Scheme 2014Expressions of Interest: Local Residents Reference Group

Logan City Council has prepared a draft planning scheme which guides development and plans for Logan’s expected growth over the next 20 years. The draft scheme replaces Logan’s three existing planning schemes, creating a single scheme for the whole city. Pending state government approval, the draft planning scheme will be released for community feedback in early 2014.

Council is hosting a Local Residents Reference Group to give us feedback on the draft scheme.

Places are limited so to express your interest in taking part in the Local Residents Reference Group, please go to logan.qld.gov.au, click on ‘Have your say’ and follow the links, or call Council on 3412 4247 for an application pack.

Expressions of interest close on 10 January 2014.

Have your say

Our draft Logan Planning Scheme 2014 was released for

public consultation in early 2014.

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• We will finalise the new Logan Planning Scheme after

completing the draft and public consultation phase of

the project during 2013/2014.

• We will start implementing the Loganholme Tourism

Precinct Master Plan.

• We will continue delivering a range of events and

programs to support existing businesses including:

• the Digital Connect program to build the digital

capacity of Logan businesses

• one-on-one mentoring/business advice sessions

for the small business sector

• export-focused events for local businesses

• BizConnect business support programs for the

small and home-based business community.

• We will continue promoting Logan City as a business

location of choice to encourage investment and the

creation of new jobs.

• We are committed to enhancing our waterways through

key restoration projects, including the Slacks Creek

Restoration Project and Logan River and Wetlands

Recovery Plan.

• We will continue increasing community awareness

about food safety through the Eat Safe Logan program

and also provide free food safety workshops.

• We will continue our commitment to developing

our Global Connections Strategy, which focuses on

providing clear directions on international relations over

the next four years.

• We will develop an Environmental Education Strategy,

focused on developing conservation partnerships and

continue to deliver quality environmental events and

workshops including the Logan Eco Action Festival.

• We will begin implementing our Environmental Offset

Policy and Framework.

• We will complete the draft Meadowbrook Master Plan.

• We will amend our local laws to align with State

legislation and emerging trends in legal precedent,

public policy and community expectations.

• We will continue to explore new opportunities and

technologies to enhance recycling and reduce

wastage.



• We began our Skills for Industry initiative to identify the

skills requirements of local industries and facilitated

training programs for local people.

• We implemented our Global Connections Strategy to

connect local businesses to investment opportunities,

including one major trade and investment mission.

• We delivered the Queensland Investment Expo,

resulting in commitments for a further $660 million

worth of investment in the city.

• We participated in a mission led by the State Treasurer

to South Korea, China, Singapore and Malaysia.

• We finalised the Loganholme Tourism Precinct

Master Plan.

• We completed a preliminary land use plan for the

Village at SouthWest 1. We also facilitated an option

agreement over nine lots and sold three lots, and

completed the tender process for the development of a

hotel and associated uses.

• We prepared tender documents for the sale of

SouthWest 2.

• We started work on the Slacks Creek Catchment

Recovery project, including the completion of the

Allgas St stormwater improvement system and the

Timothy Park creek restoration project. This project

has attracted significant external investment, including

$1.6 million from the Federal Government through the

Caring for our Country program.

• We worked with more than 100 landholders who own

property along 11km of the Logan River, to provide

demonstrations, workshops, training and property

management planning.

• We also revegetated 11ha of land near the Logan River

as strategic biodiversity corridor offset planting.

• We developed our Koala Conservation Strategic Plan

after extensive community consultation.

• We established a solar power system at the Browns

Plains waste and recycling facility and the Beenleigh

Waste Transfer Station.

• We conducted public consultation on the new Logan

Planning Scheme over 60 business days from February

to April 2014; with staff speaking to approximately

2,600 residents at meetings, on the phone and at face-

to-face meetings.

• We trialled mobile computing for our plumbing and

drainage inspectors.


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Priority area: Building our major infrastructure (MI)

Highlights

Council delivers on water harmonisation

All residents throughout the city,

regardless of whether they live in

rural or urban areas, now pay the

same water charges and service fees

after we harmonised the fees in July 2013.

As part of Local Government Boundary Reform in 2008,

our city boundaries were expanded to include areas that

were previously part of the Gold Coast City Council and

the former Beaudesert Shire Council.

To ensure residents and customers were not

disadvantaged at the time of boundary reform, we

continued to apply the water and sewerage charges which

aligned with the charges of their previous council, leaving

the former Allconnex Water to harmonise rates across

its customers. This was not achieved before water and

wastewater services returned to our responsibility in July

2012, so the onus fell back to us to meet the 30 June 2012

deadline. We received an exemption from the Department

of Local Government, Community Recovery and Resilience

to meet this deadline on the basis that a harmonisation

plan would be developed in 2012/2013.

Traffic congestion busted in Beenleigh with final link in road completed

A $6.75 million project to complete

the Beenleigh ‘ring road’ has eased

traffic congestion in the suburb.

The need for the road was first

flagged by the Albert Shire Council

before the responsibility shifted to the Gold Coast City

Council and then to Logan City Council in 2008 following

the city’s boundary changes.

The road, known as Showgrounds Dr, opened to traffic

in August 2013, and was completed $600,000 under the

allocated budget.

The new two-lane 360m road is built through the existing

Beenleigh Showgrounds and connects Alamein to Zander

streets and provides a crucial link to the Beenleigh area.

It follows our previous upgrade and signalisation of the

James and Zander streets intersection, which was valued

at $1.85 million.

A key part of our vision for Beenleigh is to create a town

centre that is easy to get to and enjoyable to move around.

Priority focus

MI1: Increase emphasis and funding for maintenance and

upgrade of local road networks

MI2: Achieve high-level delivery of annual capital works

program

MI3: Consider and adopt plan for harmonisation of water

rates, including assessment of trickle feed consumers


On track/completed

• Implement the traffic signal rehabilitation program

• Deliver the road and drainage maintenance program

in accordance with agreed levels of service

• Complete the parks capital works program on time

and within budget

• Deliver the road infrastructure capital works program

within budget

• Deliver the waste capital works program within

budget

• Harmonise the water and wastewater rates

Monitor

• Implement the Road Safety Strategy 2013-2016

• Deliver the water infrastructure capital works

program within budget

Concern

• Deliver the major venues and facilities capital works

program on time and within budget*

* The delay of two large projects in the Major Venues and

Facilities capital works program resulted in under-budget

spend and the performance target not being achieved.

Remaining funds will be carried forward to 2014/2015.


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Completing the ring road was an important step

towards achieving this vision and the revitalisation

strategy for the Beenleigh Town Centre.

The project also involved the construction of 358m

of 150mm diameter water main along the southern

boundary of Showgrounds Dr to help resolve some

issues relating to fire flows and water pressure in the

Beenleigh CBD.

Loganholme Wastewater Treatment Plant gets a new lease on life

A vital infrastructure upgrade

at Logan’s largest wastewater

treatment plant was completed

in April 2014, enabling the facility to operate

efficiently for the long term.

The $22.5 million upgrade at the Loganholme

Wastewater Treatment Plant involved construction

of a new inlet works structure and the installation

of mechanical equipment, including wastewater

screens, grit tanks and a grit conveyance system.

Five existing and future incoming wastewater

pipelines will connect to the new inlet works, while

an odour control facility was constructed, and pump

station and bypass network modifications were

made at the plant.

The upgrade was needed to improve the capacity

and operational efficiency of the 30-year-old

treatment plant and provide environmental

enhancements.

At its ultimate capacity, the inlet works will be able

to receive and effectively screen 8,800 litres of

wastewater per second, which would fill an Olympic

swimming pool in under four minutes.

We have an obligation to ensure essential services,

such as the wastewater network, can keep pace with

the rapid population growth occurring across the city.

Growth in the city’s population is expected to increase

by nearly 40 per cent by 2026, and 70 per cent by

2051, which is a major reason we invested in this

upgrade now rather than in 10 years’ time.

The project, delivered by Logan Water Alliance, was

completed ahead of schedule, within budget and

without any significant safety incidents.

Investment in capital projects ($m)

Responsibility for water and wastewater services lay with

the former Allconnex Water in 2010/2011 and 2011/2012.

We resumed responsibility for those services on

1 July 2012.

Roads and drainage

Water and wastewater

Parks

2009/2010 2010/2011 2011/2012 2012/2013 2013/2014

9.3

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17.1

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42

8.3

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7.7

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42

The Wineglass water tower at Hillcrest is a popular landmark.


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Record roads and drainage projects delivered

We delivered a $64.65 million road

and drainage capital program,

which exceeded the largest previous

capital delivery year of $61 million in

2012/2013.

Major projects included:

• Pioneer Dr, Logan Village, reconstruction

• Third Ave, Kingston, construction of new road to

Bardon Rd

• Laughlin St, Kingston, extension

• Wuraga Rd, Bahrs Scrub, reconstruction

• Juers St and Polaris Ave, Kingston, intersection

upgrade

• Passerine Park, Rochedale South, drain rehabilitation

• Logan Reserve Rd, Logan Reserve, reconstruction.

Road maintenance keeps Logan’s roads safe

Road maintenance continues to

be a priority, with about $17.8

million spent on a range of road

services, including pothole and

minor pavement repairs, road sweeping, line marking and

drainage maintenance.

Our road maintenance area received 7,825 service

requests across the city, with 91.7 per cent actioned within

target timeframes. We also identified and repaired 4,007

maintenance issues.

Water infrastructure prepares for growing city

Providing essential infrastructure for

a growing population is a key priority

for us, and we continued this work in

2013/2014.

Through our award-winning infrastructure delivery team,

Logan Water Alliance, we delivered $47 million of water

and wastewater infrastructure across the city, including:

• Slacks Creek to Loganholme wastewater network

upgrade

Crestmead Park undergoes an upgrade

We provided a new pedestrian

bridge, footpath, water bubbler and

landscaping at Crestmead Park in

August 2013.

The pedestrian bridge was installed after we received

feedback from people wanting to be able to cross the

creek to access facilities, including the nearby community

centre, PCYC and school.

Crestmead Park is already a popular place for families,

with barbecues, playground, skate and basketball facilities

and a dog off-leash area. This project further enhanced the

area and made it easier for more people to access.

Underwood Park playground brings fairytales to life

The new adventure playground at

Underwood Park – the largest of its

kind in the country – was completed

in June 2014.

The highly-anticipated Peter Pan-style playground in

Priestdale is known as FUNderwood Hollow, a name

developed by the community.

The castle-themed towers create a different adventure

experience for children to play among the trees, some five

metres from the ground, while the lush landscaping and

picnic facilities make it a place parents can equally enjoy.

The $700,000 project was designed for children between

the ages of five and 16, and incorporates physically

challenging equipment, scramble nets, rope, bridges and a

flying fox.

New facilities at Greenbank park

A new skate bowl has been the

centrepiece of the redeveloped

Greenbank Recreation Reserve, which

was completed in November 2013.

The $758,000 project also included an upgraded and

expanded carpark, streetlights, barbecues, picnic seats

and landscaping.

Play equipment, including a sandpit with backhoe,

climbing frames, spider webs, and a play fort with slide,

was also installed.

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• New Beith Rd water trunk main

• Travis Rd reservoir outlet main

• Loganholme Wastewater Treatment Plant upgrade

• Logan East pressure and leakage management and fire

flow project.

Logan Water Alliance is responsible for planning, designing

and constructing new and improved water, wastewater and

recycled water infrastructure throughout Logan City. It is

one of the largest water infrastructure delivery programs of

its type in Australia. The alliance is a public/private sector

enterprise involving three engineering service providers.

Council clues up on child safety in cars

We helped make car travel safer for

children by coordinating a two-

day accredited training course for

volunteers and community liaison

officers on installing child car safety restraints.

The course, run by Kidsafe Queensland and funded

through Department of Transport and Main Roads

Community Road Safety Grants, trained several Logan

community members who regularly work with local

families, including policing volunteers, Council employees,

Queensland Police Service liaison officers and volunteers

at the Ethnic Communities Council of Logan Inc.

The training was held in response to data showing the

majority of child injuries and fatalities on local roads was

due to children not being restrained properly.

The two-day course trained participants in how to

competently fit and check child restraints in vehicles and

provide advice to the community on correct child car

restraint use.

The course included practical training on different types of

restraints and installing them in different car models thanks

to the generosity of Auto Outlet Centre owner Michael

Vogelsang, who provided his business as a classroom for

the participants.

• Construction on the high performance junior

rugby league academy, in partnership with the

Brisbane Broncos, will begin in 2014/2015, at

Logan Metro Sports Complex.

• We will begin the $2.8 million replacement of the

Edward O’Neill Bridge at Undullah. The project

will be jointly funded by us and Scenic Rim

Regional Council.

• We have allocated $43 million for a range of key

park projects and activities, including park and

roadside mowing, park and landscape maintenance,

and replacement of ageing park assets.

• Our Bushcare and Trailcare programs will

continue with $551,000 allocated to ensure our

city’s greenspace is maintained.

• We will improve safety at the intersection of

Browns Plains Rd and the entrance to the Logan

Metro Sports Park and Browns Plains Waste and

Recycling Facility by installing traffic signals. The

$1.8 million project also includes street lighting,

widening and extension of the existing turning

facilities, service relocations, new pedestrian

access facilities and fencing.

• We will widen Chambers Flat Rd, Chambers

Flat, to four lanes between Entrance St and Park

Ridge Rd over the coming years to cater for the

city’s growth. The first stage will focus on the

intersections of Chambers Flat Rd with Bumstead

and Park Ridge roads, with work to start on-site

late in 2014/2015. We have allocated $4 million to

the project this year, with funding to continue in

future years.

• We are improving the safety of Cusack Lane,

Jimboomba, by rebuilding and widening a 2.7km

section in a $5.4 million project.

• We will complete the 6.4km duplication of

wastewater trunk mains through Slacks Creek,

Meadowbrook, Tanah Merah and Loganholme,

thanks to a $12.6 million allocation.

• We will lay 3.4km of wastewater pipeline

between Crestmead and Kingston, and build a

new pump station in Logan Reserve in a $16.8

million project, as well as building almost 2km of

wastewater pipeline between Bethania and Tanah

Merah in a $6 million project.



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Priority area: Building our city’s image (CI)

Engaging with the media

We appointed a Media and

Communication Manager in August

2013, separating our media and

communication activities from the

events, marketing and community

engagement programs. The new branch has focused on

relationship building and this is proving beneficial with a

wide range of proactive news coverage being generated

about our organisation and activities happening in the city.

Local, metropolitan and national media promoted Logan

extensively over the past 12 months by covering 2013

X-Factor winner Dami Im and boxer Alex Leapai, who both

come from the city.

Additional coverage promoting the city’s economic

credentials, environmental achievements and community

initiatives such as our immunisation clinics was also

achieved.

Rediscover Logan publications spread the word about city’s successes

Logan City’s heroes and stars,

amazing volunteers, thriving

businesses and glimpses of the past,

present and future were captured

in a new series of inspirational

publications launched in September 2013.

The Rediscover Logan publications spread the word about

the great people and places in Logan City.

The city has many unsung heroes, including International

Volunteer of the Year, Ada Banks, stars such as Sonia

Kruger, who has become an Australian television identity,

and sporting greats such as Cameron Smith and Michael

Voss, who have led their teams to victory at the highest

levels in their respective football codes.

We are also proud to claim former Woodridge State High

School student Wesley Enoch, who is the first Indigenous

Australian to head a state theatre company in Australia and

the Snap Fresh plant at Crestmead, which produces 14

million world class frozen meals a year for airlines, and the

healthcare, defence, food service and catering industries,

with an annual turnover of $50 million.

The publications aimed to boost community pride and

spirit in Logan City. They have been distributed to schools

and various community groups across the city and are also

available online.

Priority focus

CI1: Adopt and implement a three-year city image

campaign


On track/completed

• Deliver a three-year city image campaign

Monitor

• Nil

Concern

• Nil


Highlights

Hidden Gems attracts hundreds of happy snaps

Some of Logan’s best kept secrets

have now been revealed thanks to

the passion of local photographers.

The winners of the Logan Hidden Gems online photo

competition, conducted in early 2014, showcased just some

of the city’s natural beauty, active recreation and cultural

pursuits and the people that make up the heart of the city.

Photos were posted on Instagram or Twitter using the

#loganhiddengems hashtag and submitted online through

the Visit Logan website.

The judges had a tough job, with the competition attracting

more than 1,000 entries from local residents, visitors,

keen hobby snappers and professional photographers.

The People’s Choice Award went to Jaydon Cabe, who

received the most votes for his photo titled BMX Bandits.

The winners shared in a prize pool of more than $5,000,

including a Canon digital SLR camera, GoPro camera,

Cable Ski Logan party for 10 people, five-hour Angel Eyes

photo booth hire and a two-week exhibition in the Logan

Art Gallery with an exclusive launch event. The People’s

Choice Award winner also received $1,000 in a Bendigo

Bank account.

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• We are developing a city image strategy in 2014/2015

to form the basis of all marketing, communication and

media products over the next three years. The strategy

will focus on building the city’s economic base and

enhancing our focus on tourism, and will be based on

the results of community attitude research conducted

in early 2014.

A collection of images showcasing our great city through the eyes and lenses of local residents and visitors

C I T Y O F L O G A N

A coffee table book has been produced to showcase the entries of the Hidden Gems photography competition.

We launched the Rediscover Logan publications in August 2013 to

promote the city’s unsung heroes.


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Priority area: Building our economic base (EB)

Priority focus

EB1: Support existing businesses

EB2: Attract new businesses

EB3: Enhance local employment opportunities and local

jobs containment

EB4: Enhance the focus on tourism, including eco-tourism

opportunities

EB5: Proactively market the SouthWest 1 and SouthWest

2 developments


On track/completed

• Deliver the Bizconnect Centre programs with a

satisfactory satisfaction level for attendees

• Provide one-on-one mentoring/business advice

sessions

• Facilitate the Future Leaders in Export program in

partnership with Export Council of Australia with a


• Deliver the Digital Connect program (number of

programs delivered)

• Deliver the Digital Connect program with a


• Promote Logan City at targeted industry trade

shows and events (number of national industry

events attended)

• Promote Logan City at targeted industry trade

shows and events (number of business leads

generated)

• Proactively promote Logan City as a business

location of choice

• Participate in overseas delegations and trade

missions

• Partner with industry bodies

• Host the 2013 Logan Youth Jobs and Career Expo

• Implement the Logan Tourism Strategy

• Progress the sales campaign of the remaining lots in

the SouthWest 1 development

• Prepare the SouthWest 2 development for sale

Monitor

• Deliver the Bizconnect Centre programs (number of

programs delivered)

• Support Logan’s business networks and

associations through membership of three local

chambers of commerce and the 4118 Club

Concern

• Facilitate the Future Leaders in Export program in

partnership with Export Council of Australia (number

of events)*

* Five of the six planned workshops were delivered during

2013/2014 – the sixth workshop was not delivered because

of reduced attendance and interest. Resources were

instead used to host the two-day Queensland Investment

Expo.


Highlights

International trade mission bears first fruit

A direct pitch to Chinese

entrepreneurs looking to invest in

South-East Queensland has paid

dividends.

Governance, Finance and Economic Development

Committee Chair, Councillor Luke Smith, participated

in a trade mission with the State Government through

Asia in mid-2013, which included visits to Singapore,

Seoul, Guangzhou, and Hong Kong and a meeting with a

group of prospective investors from the China-Australia

Entrepreneurs Association Incorporated (CAEAI), based in

Fujian Province, China.

Impressed by the opportunities highlighted by Council,

prospective international investors from Fujian Province

then travelled to Logan City in September 2013 to

investigate further. The reciprocal visit showed a vote of

confidence in our city’s economic potential and was a sign

that international investors were serious about Logan.

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Australia’s first Skills for Industry agreement signed in Logan City

All Logan City job services

providers will work with us

and local businesses to

train jobseekers and place them into employment

following the signing of an Australian-first

Memorandum of Understanding in December 2013.

The agreement, part of the Skills for Industry pilot

program, meets a priority outcome identified at the

Logan: City of Choice Summit in February 2013; to

have job services providers work with industry to

encourage entry level positions be filled by people

from high unemployment areas.

A training program, coordinated by the Logan Office

of Economic Development (LOED) and facilitated by

registered training organisations, is being provided to

job seekers to ensure they are job-ready.

The organisations signed on to the program are:

• Logan City Council

• Access Community Services

• BoysTown

• Break Thru People Solutions

• Campbell Page

• Max Employment

• Mission Australia Employment Solutions

• Sarina Russo Job Access.

LOED had previously surveyed local businesses

to identify the gaps in workforce skills needs, with

knowledge of a trade or the industry, good work

ethic, reliability, math and literacy skills high on the

wishlist.

The survey also revealed that reliability and

responsibility were the most important attributes

in a candidate when recruiting for entry level roles,

followed by a willingness to learn, enthusiasm,

punctuality, team work and motivation.

Growing a strong economy

It is difficult to compare a five-year trend for new business

leads generated due to a change in methodology. The

numbers for investment and new jobs are also difficult to

trend because of the nature of business and investments.

Some companies may not make a decision for several

years, while others may work with us to be established

within six to 12 months.

New business investment attracted to Logan City ($m)

The figures for 2011/2012 are based on announcements

and projections, including the $300 million Jeta Gardens

expansion, which will develop over a number of years.

2009/2010 2010/2011 2011/2012 2012/2013 2013/2014

59.788

446.9

108

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New business leads generated

New jobs created

2009/2010 2010/2011 2011/2012 2012/2013 2013/2014

4694

480

598

1,420

662

191

plus

320

reta

ined

plus

106

reta

ined

plus

421

reta

ined


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includes two floors of hotel accommodation, nine floors

of strata apartments, and more than 480 square metres of

commercial space on the ground floor, including restaurants,

shops, function rooms and commercial services.

The approval clearly demonstrated how our new

development assessment processes are securing

important projects for the city while maintaining

community expectations around density and appropriate

development.

The development will generate jobs during construction

and provide significant ongoing economic benefit for the

city through job creation and tourism accommodation.

Construction is expected to start by the end of 2014.

Logan Youth Jobs and Careers Expo showcases opportunities

More than 2,000 students from 21

schools across Logan, plus school

staff and exhibitors, attended the

third Logan Youth Jobs and Careers

Expo in July 2013.

The event is designed to help young people between 15

and 24 years learn about the opportunities available after

they leave school. Exhibitor stalls included educational and

training institutions, employment agencies, and a range of

employers and trade skills providers.

With many TAFE facilities, a Griffith University campus and

a range of training institutions, including Evocca College

which has its national headquarters here in Springwood,

our city’s young people can train at first-class facilities

here at home.

We also offer one of the biggest trainee programs in the

area. Every year we employ more than 30 trainees from

the local area to provide them with a qualification, job

readiness training and on-the-job experience.

BizConnect Centre supports local small businesses

Our BizConnect Centre works with

start-up, home-based and existing

small businesses in Logan to provide

business workshops, business

counselling and tailored support services.

We support our small businesses because not only do they

make up the majority of Logan’s business community, they

also make up the largest employment base.

Economic opportunities the focus of improved Sister City agreement

A greater focus on business

opportunities and economic

development has been included in an

amended sister city agreement adopted in July 2013.

We signed an improved agreement with our sister city

Suzhou, China, that recognises the importance of creating

business opportunities and economic coordination to

benefit the two regions. This was a direct result of our

trade mission to China in April 2013. Suzhou became our

sixth sister city in 2009.

Call goes out for hotel developers for SouthWest 1

Our multi-award winning SouthWest

1 precinct could soon be home to a

hotel, tavern, café and retail outlets.

In May 2014, we advertised for tenders to finance, design,

build, operate and manage stage one of the Urban Village

to sit within the master-planned enterprise precinct in

Berrinba.

Demand for accommodation in the area has skyrocketed in

recent years, especially with people travelling for business,

and the first stage of SouthWest 1 will address the

strategic need for short-term accommodation. Extensive

market research has generated significant interest in the

prime development opportunity.

SouthWest 1 is made up of 40 hectares of developable

land with an adjoining 80 hectares of parkland. The Urban

Village is eight hectares with approximately half that

space dedicated to the first stage. Future stages of the

Urban Village site could include the development of a

supermarket, commercial office, childcare centre, service

station and gym.

Hotel approval a major landmark in Logan Central renewal progress

In a first for the city, we approved

the development of a multi-storey

mixed-use commercial development,

including eateries, commercial space, a hotel and

apartments, in a record 42 days in October 2013.

Ideally located on Charles Ave directly opposite Woodridge

Railway Station, the multi-million dollar development

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Since the centre was introduced in 2008, hundreds of

Logan’s 19,490 small businesses have benefitted from its

range of workshops, mentoring and training services. The

centre also supports businesses that are developing online

marketing strategies through our Digital Connect program.

Considerable importance is placed on helping local

businesses succeed and in encouraging those wanting to

start a small business to follow their dream. Building the

capacity and long-term sustainability of these businesses

will strengthen our community.

Investment in Logan grows

Despite ongoing economic

uncertainties in global markets,

we attracted $59.7 million worth of

investment and created 191 jobs

while retaining 412 jobs.

Development incentive fund encourages investment

Our new Development Incentive

Fund created employment

opportunities for the city. Last

year, we approved a $96,509

investment into Strategix Training Group’s development of

a three-storey commercial premises at 3946 Pacific Hwy,

Loganholme, which created 22 construction jobs and will

generate a wages bill from its increased employment of

$1.4 million when it opens in October 2014 (initially 40 jobs

and increasing to 55), as well as a value-added effect on

the Logan City economy of an estimated $7 million.

The Development Incentive Fund specifically targets

development projects that are shovel-ready and will

improve the visual amenity of the city; provide commercial

opportunities; directly increase economic development;

enhance street appeal and the ability of pedestrians

to move around; and contribute positively to the

transformation of areas from residential to commercial.

Investment expo attracts national and international delegates

Hundreds of delegates from around

the country and overseas attended

our inaugural Queensland Investment

Expo at Logan Entertainment Centre in June 2014.

The event showcased major projects and investment

opportunities from across the region under one roof and

was designed to foster long-lasting relationships between

investors and proponents, especially with Australia’s

neighbours in Asia.

Participating organisations included councils from the

Gold Coast, Lockyer Valley, Moreton Bay, Redland and

Toowoomba, plus industry and government groups such

as Commonwealth Bank of Australia, Australia-China

Chamber of CEO Inc, Cardno HRP, LendLease, Trade and

Invest Queensland, Regional Development Australia and

the Port of Brisbane.

Keynote speakers included Queensland Treasurer and

Minister for Trade, the Hon Tim Nicholls MP, and the

Chinese Consul General, Dr Yongchen Zhao.

2014

Queensland Investment

Hosted by Logan City Council

• We have allocated $1 million for the Logan City

Development Incentive Fund. The program targets

investors who are ready, willing and able to construct

desirable developments that will have an immediate

positive impact on the city, focused on the Beenleigh

Town Centre area, Greater Springwood Master

Plan area, Logan Central Master Plan area and

Meadowbrook Master Plan area.

• The Logan Office of Economic Development will

continue to implement a host of its successful

programs, including its Bizconnect Centre, Digital

Connect, Global Connections and a Business Events

and Trade Show program.

• We will invest $762,000 in providing full-time

traineeships and $107,000 for school-based

traineeships.

• Our city will take centre stage at industry events

across the country, with $80,000 budgeted to enable

the Logan Office of Economic Development to raise

Logan’s profile in target industries and markets and

promote the city as a business destination.


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Priority area: Building our environment (E)

Priority focus

E1: Enhance our rivers and wetlands with our community

E2: Build our future wildlife corridors through vegetation,

koala and water quality offsets and focused community

partnerships

E3: Reduce our energy costs and carbon footprint through

innovation and new technology


On track/completed

• Implement the Slacks Creek Catchment Recovery

Program

• Implement the vegetation offset policy, reporting

and marketing system

• Develop a Koala Conservation Strategy

• Deliver environmental events and workshops

• Deliver the Logan Eco-business Cluster

Monitor

• Nil

Concern

• Review the Climate Change and Peak Oil Strategy*

* A new Climate Change and Peak Oil Strategy was

completed, however we are yet to consider whether to

adopt the strategy in light of federal changes relating to

climate change policy.


Highlights

Koala surveys track species numbers

Tracking koalas and their habitat was

a high priority this year.

In April 2014, we employed Maya the

koala scat-detecting dog to complete an on-ground survey

across approximately 457 hectares of bushland.

GPS data was captured to build a picture of koala

distribution across the city, with the results to be known in

July 2014.

Maya is the only known koala scat-detecting dog in

the world and has been trained to leave native wildlife,

including koalas, alone.

Meanwhile, Logan residents were encouraged to keep an

eye out for koalas during the third annual community koala

survey held in October 2013.

The survey aimed to raise awareness of the region’s most

iconic residents and the importance of maintaining koala

habitat corridors across the city.

Twenty-one koala sightings were recorded, and the suburb

of Berrinba received the most sightings.

Koalas inhabit many areas within Logan City, so it is

essential that we continue to build our knowledge of their

distribution and numbers. We urge residents to report as

much information as they can, including size, location,

health, behaviour, sex and species of tree, and provide

photographs if possible.

Envirogrants help care for wildlife carers

Wildlife carers are now eligible for

assistance through our Envirogrants

program, following a decision to

open a specific wildlife carers grant

this year.

The grant program will help ease some of the financial

pressure on wildlife carers by providing assistance with

purchasing specialist feed and equipment, and some fuel

costs.

Wildlife carers play a critical role in rescuing sick and

injured wildlife across the city, and they are all volunteers,

being on-call 24 hours a day, often seven days a week,

feeding, nursing, and cleaning to bring the animals in their

care back to health.

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Seeds of sustainability sown at LEAF

Thousands of locals and visitors

learned about the quiet revolution

taking root in houses around the

country, attending the annual Logan

Eco Action Festival (LEAF) in June 2014.

The event showcased wildlife experts, chicken keepers,

mulchers, urban gardeners and solar experts, who passed

on tips on more sustainable living.

The event also honoured Logan’s dedicated environmental

advocates and champions, with the winners of the 2014

Eco Awards, Enviro Grants, and World Environment Day

poster competition announced.

Path to sustainability well lit

Turning on major electricity savings

is as easy as L-E-D, thanks to a suite

of newly-installed energy-efficient

lighting systems across a number of

our venues and parks. The technology now means park

lights can be brighter, use significantly less energy, and

can last up to 10 times longer.

Work included a major retrofit of the Beenleigh Events

Centre, where much older, outdated and inefficient

technology was replaced with LED lights, fluorescents,

and a range of other upgrades to bring the facility up to

a higher standard. Other work included replacing park

lamps running pressurised sodium bulbs with compact

fluorescent lights or LEDs where possible.

The project was valued at $397,000, with $252,975

contributed by the Federal Government.

New wetland named after local legend

We opened an innovative storm

water management system that

also created a new wetlands area in

November 2013. The Blackwell St

wetlands project, valued at $4.5 million, was also renamed

Jimmy Phillips Park in honour of the late Mr Phillips, a

stalwart of the nearby Greenbank RSL Club.

The project demonstrated how natural watercourses were

better solutions to storm water management, with local

residents already reporting significantly lower localised

flooding when it rains.

The project focused on creating a natural wetland in

the existing creek channel, including basins to slow

and retain incoming water, a weir, overflow channels

and natural filtration systems, based on native plant

species.

Funding comprised $3.6 million from Council and

$948,000 from the State Government.

Koala survey sightings

The survey was held for the first time in 2011/2012,

so no data is available for 2009/2010 or 2010/2011.

2011/2012 2012/2013 2013/2014

30

2021


• We have allocated $65,000 to help ratepayers

do their bit for the environment by planting a

tree through our popular free tree scheme. All

ratepayers have access to three free trees each

financial year while schools and community

groups based on Council-owned and crown land

are eligible for 50 free plants every financial year.

• Our pest and weed control program will provide

free rodent bait, continue to treat Singapore Daisy

and lantana on Council land, introduce chemical-

free weed treatments and continue to operate our

successful mosquito control program.

• We will use the anticipated $7 million collected

through the 2014/2015 environment levy to fund

initiatives such as waterways and catchments,

Bushcare, bushland maintenance, environmental

weed control, the Blackwell St Wetland project,

and continue land acquisitions where appropriate.

We will also continue our Rebuilding the Rivers

and Wetlands initiative.


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Accumulated avoided costs - solar PV and building retrofits

YEAR SAVINGS BY END 2008/2009

SAVINGS BY END 2009/2010





2008/2009 initiatives $11,437 $22,874 $34,311 $45,747 $57,184 $68,621

2009/2010 initiatives $45,003 $90,006 $135,008 $180,011 $225,014

2010/2011 initiatives N/A N/A N/A N/A

2011/2012 initiatives $12,743 $25,487 $38,230

2012/2013 initiatives $210,575 $421,150

2013/2014 initiatives $11,928

2008/2009 initiatives





2008/2009 2009/2010 2010/2011 2011/2012 2012/2013 2013/2014

$764,943total

$473,257total

$124,317total

$67,877total

$11,437total

$193,498total

We continue to forge ahead in reducing our

energy costs and emissions. Initiatives with solar

energy and building retrofits saved $12,000 during

2013/2014, bringing the accumulated avoided costs

from such initiatives to approximately $765,000

over the past six years. The management of Logan

Water’s assets is now supported by an energy

management plan, which includes equipment

upgrades, process optimisation, and improved

demand, maintenance and account management.

We have 16 operational solar PV systems resulting in a

combined capacity of 145 kilowatts.

Animal

management

centre

• 30kW system

Greenbank

Community

Centre

• 5.5kW system

Slacks Creek

Progress Hall

• 4kW system

Logan Art Space

• 3.5kW system

Underwood Park

Hall

• 5.5kW system

Tudor Park

Community

Centre

• 22kW system

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KEY SERVICE OUTPUTS PERFORMANCE MEASURES KPI PERFORMANCE JUNE 2013/14

PERFORMANCE 2012/12013

DEVELOPMENT AND ENVIRONMENTAL COMPLIANCE SERVICES

Respond to or resolve land use

compliance community requests

Voluntary compliance (resolution of a case at the

first stage of the standard operating procedure)

KPI

90% 95% 91%

Initial customer request response time (risk

categories R1 and 2) KPI within seven days

95% 98% 84%


category R3) KPI within 14 days

95% 98% 92%


category R4) KPI within 21 days

95% 100% 100%


categories R5 and 6) KPI within 36 days

95% 100% 80%

Provide planning and

development certificates

Provide service KPI (information provided in time

frame)

100% 93% 87%

Delivery of compliance services across Logan City

Our Environment and Sustainability branch has a range of programs that help enhance our city’s biodiversity.


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Priority area: Building our service excellence (SE)

Priority focus

SE1: Enhance our quality customer service practices

SE2: Enhance community communication and

engagement

SE3: Pursue alternative sources of revenue to diversify

Council’s income streams

SE4: Subject to the necessary resourcing being available,

commit to maintaining the programs and services listed in

this plan at or near current levels


On track/completed

• Develop a customer service excellence plan

• Conduct mobile customer service centres for

improved service accessibility

• Establish the Logan Entertainment Centre volunteers

program

• Review the Media and Communication Strategy

• Investigate the sale or development of Council-

owned land

• Investigate leasing of advertising space on waste

and recycling collection vehicles

Monitor

• Investigate funding to redevelop the Beenleigh

Aquatic Centre

Concern

• Develop Culturally and Linguistically Diverse (CALD)

engagement guidelines and Aboriginal and Torres

Strait Islander (ATSI) engagement guidelines*

• Consider introducing fees and charges for

commercial use of parks✣

* CALD engagement guidelines have been completed. The

ATSI guidelines will be finalised by October 2014.

✣ We looked at options for fees and charges for parks and

identified that further analysis is required in 2014/2015.


Highlights

Survey results certainly satisfy

We recorded our most impressive

results yet in the 2013 Logan Listens:

Residents’ Survey, conducted in

October 2013.

The results revealed a significant jump in the satisfaction

level of residents, both rural and urban, for our wide range

of services and facilities. The overall satisfaction level of

our delivery of services and facilities increased 5.8 per

cent from the 2012 survey to 72.5 per cent, moving it even

further into the “high” level of satisfaction category.

Desexpo campaign returns

Our Desexpo program was held

again in September 2013 to

encourage local animal owners to

have their pets desexed.

Desexing a pet provides many benefits, including

reducing the occurrence of reproductive cancers, as

well as reducing the number of unwanted animals in the

community.

Pet owners also receive a significant 76 per cent discount

on registration fees if their cat or dog is desexed.

Credit review proves positive for Council

Our financial future remains

positive following a review of the

organisation’s credit capacity by

Queensland Treasury Corporation in

mid-2013.

The review gave us a moderate rating and neutral outlook

– the same results received in 2011.

The credit review assessed our capacity to service our

current debt portfolio and any proposed increases, as well as

the likelihood of any risks that could affect that capacity.

The moderate rating was a positive outcome, considering

the current economic environment has included reduced

government funding and increased financial pressure on

local government across the board.

We will continue to increase efficiencies and savings while

maintaining services and managing growth across the city.

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Mobile customer service offices trialled

We trialled a mobile customer service

office throughout the year, attending

all community chats with the mayor

and the divisional councillors.

The project aimed to help customers to access our

services and information, but was underutilised, with only

four people attending one particular event and no one

being served on several other occasions.

The initiative is no longer operating.

Tip vouchers well-received

A trip to the tip was less onerous for

our ratepayers after we introduced a

tip voucher system this year.

We are committed to making the task

of removing household waste as convenient as possible

and wanted to give our community more options after

receiving mixed feedback to the kerbside clean-up service.

We reduced the number of kerbside clean-up services in each

suburb from two to one and introduced the voucher service.

Each ratepayer received four general waste vouchers with

their July 2013 rates notice.

Data gathered from July to December 2013 highlighted a

decrease in illegal dumping across the city for the period.

There were 428 requests to clean up illegal dumping from

July to December 2012, which dropped to 370 for the

same period in 2013. Residents and ratepayers can still

dispose of green waste at any of our waste facilities free of

charge.

Number of Right to Information access applications processed

Number of Information Privacy access applications processed

Volume of calls taken by our customer service contact centre

Responsibility for water and wastewater services

lay with the former Allconnex Water in 2010/2011

and 2011/2012. We resumed responsibility for

those services on 1 July 2012. We also achieved

consistency over time with rates, animal registrations

and other services, which means we have stabilised

call volumes and are now slightly decreasing in

customer contacts.

2009/2010 2010/2011 2011/2012 2012/2013 2013/2014

4947

52

35

25

2009/2010 2010/2011 2011/2012 2012/2013 2013/2014

1511

35

69

50

2009/2010 2010/2011 2011/2012 2012/2013 2013/2014

264,

357

231,

154

229,

983

240,

040

228,

578


• We will continue our tip voucher system in 2014/2015

after they were introduced in 2013/2014.

• We limited the increase for desexed pet registration

to $1 in 2014/2015 to encourage responsible pet

ownership.

• We have provided $2.9 million to boost our information

communication and technology services to ensure

improved services for our customers.


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Priority area: Building the wellbeing of our communities (WC)

Priority focus

WC1: Consider the Two-Year Action Plan compiled from

the Logan: City of Choice Summit, agree on appropriate

roles and determine appropriate responsibilities for Council

in response

WC2: Prioritise healthy and active lifestyle initiatives

WC3: Enhance focus on city events


On track/completed

• Support the outcomes of the Logan: City of Choice

Summit

• Provide food safety training for community

organisations

• Develop a healthy city plan

• Implement the Active Logan Strategy

• Deliver a school holiday sporting program with

satisfactory customer feedback results


satisfactory participation rates for the schools-

based program

• Deliver the Regional Events Strategy agreed

program of events, including Jazz and Shiraz,

Christmas Carols and Seniors Expo

Monitor

• Deliver the Regional Events Strategy, including Jazz

and Shiraz, Christmas Carols and Seniors Expo with

satisfactory feedback results from attendees

Concern


satisfactory participation rates at Cornubia Sports

Centre*

* Participation rates were not within the acceptable range

due to the winter school holiday program having a lower

occupancy. This has been identified as an annual trend.

We will identify strategies to boost numbers for the winter

program in 2014/2015.


Highlights

Logan: City of Choice initiative delivers change for the city

The Logan: City of Choice initiative

continued to build momentum in

2014/2015, driven by the Logan: City

of Choice Two-Year Action Plan.

The plan was the result of the Logan: City of Choice

Summit held in February 2013, when more than 1,000

people from the community, local businesses, Council and

the State and Federal governments came together in a

spirit of cooperation to address key challenges facing our

city. A number of actions were rolled out immediately after

the summit, with the formal Two-Year Action Plan then

coming together over a number of subsequent months. It

was formally endorsed by Council in December 2013.

Councillors have also taken on responsibilities to drive and

support the actions for which we have responsibility. They

are supported by key Council staff who have accepted

roles as internal portfolio leaders in addition to their regular

roles and responsibilities.

To ensure appropriate governance structures were in place

to guide the City of Choice initiative, we formed the Logan:

City of Choice Leadership Team in 2013, comprising

three levels of government, business and community

representatives. This team now drives and supports the

Action Plan, which is a priority in the Logan City Council

Corporate Plan 2013-2018.

Actions are now being delivered by the Federal

Government, State Government, community and non-

government agency stakeholders and us.

Highlights from our Update Report on the Logan: City of

Choice Action Plan (January-July 2014) are:

• coordinating more than 60 engagements for Council

and Leadership Team representatives with key

State and Federal Government Ministers and senior

government executives to seek support and explore

partnership opportunities for City of Choice actions

• the signing of an Australian-first memorandum of

understanding by Job Services Australia providers,

helping link job seekers with employers – because of

this, Netherlands textile company Vadain chose Logan

City over Victoria for its Australian base

• the formation of working groups with Lendlease, Logan

Country Chamber of Commerce and Bendigo Bank to

discuss employment initiatives for the Flagstone and

Yarrabilba communities

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• supporting the development and progression of the

Logan Together collective impact model, which aims

to close the gap, so that by the age of eight, Logan

children are as healthy as any other group of Australian

children

• working in partnership with the community and the

Queensland Minister for Education, Training and

Employment to successfully advocate for changes

to the Higher Education Logan Program, making it

available to eligible New Zealand Special Category Visa

holders

• the announcement that Logan’s largest and most

inclusive music event, Logan’s Musical Celebration,

will be presented as the signature event of the 2015

Queensland Music Festival

• the continued growth of the Mayor’s Reading Program

at Woodridge North, Woodridge and Harris Fields state

schools

• the funding in our budget of $1 million to upgrade

the safety camera monitoring room (and sourcing an

extra $250,000 towards this project from the State

Government, plus $1.4 million from the Federal

Government to expand the safety camera network in

Logan; another $134,000 was also sourced from the

State Government for Woodridge/Logan Central CCTV)

• the successful launch of Our Aunties and Uncles Digital

Stories Project, documenting stories of local Aboriginal

and Torres Strait Islander Elders (a partnership

project with our libraries, funded by the Australian

Government’s Your Community Heritage Program)

• the formation of the new Aboriginal and Torres Strait

Islanders Partnership Group in Logan

• the provision of $50,000 by Queensland Theatre

Company for arts-based youth programs in Logan

• the delivery of the Logan Indigenous and Multicultural

Soccer Program and an expanded Krank youth program

(including skateboarding and circus workshops), which

engaged more than 1,500 young people; this was funded

by the Queensland Department of National Parks,

Recreation, Sport and Racing and delivered by us

• the launch of banners in Station Rd, Woodridge, which

represent the cultural diversity of local students

• the compilation of hundreds of stunning images of

Logan taken by the community as part of the Hidden

Gems photo competition, which will now be compiled

into a photo book to be launched in October 2014.

More information about the Logan: City of Choice initiative

can be found at www.logan.qld.gov.au/cityofchoice

Events bring community together

We hosted several community events

during 2013/2014.

The threat of a summer storm did

not deter an enthusiastic crowd

of almost 10,000 people at the 2013 Logan Mayor’s

Christmas Carols in December 2013. The star-studded

night of entertainment was headlined by internationally-

recognised act Timomatic and locally-produced dance

crew, Academy of Brothers.

Likewise, the wet weather did not dampen the mood at

Jazz and Shiraz event in April 2014, when more than 550

people turned out to see acclaimed jazz singer Grace

Knight from the Eurogliders and other performers, despite

a last-minute venue change. Gourmet food providers and

local wineries added to the event’s great atmosphere.

And, more people than ever before turned out to enjoy our

heritage festival in May 2014, held at two of the region’s

most iconic locations for the first time. A record 5,000

people attended The Time Before – previously known

as Mayes in May – at Mayes Cottage and the Kingston

Butter Factory. The event was supported with funding from

the Australian Government’s Your Community Heritage

Program.

tones


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The Logan Indigneous and Multicultural Soccer Program, a Logan:

City of Choice initiative, has been successful, with around 50

students taking part in the tournament in April 2014.

We are top of the game in grant funding

We secured almost $1 million

worth of funding from the State

Government, thanks to a new

program to engage, assist and

support funding applications from our sporting and

recreational clubs.

Sport plays a vital role in the city’s fabric and the funding

will assist us in responding to the growing needs of our

thriving sporting community.

By establishing the Logan Sporting Clubs Facility

Development Program, we invited interested sporting

clubs to meet and work with our sport and recreation

officers, development assessment officers, and State

Government sport and recreation advisors to further

develop their submissions.

The new approach attracted 24 local sporting club

applications, of which 11 received Get in the Game

funding through the State Government.

We will also contribute additional funds towards a number

of these projects, bringing the total investment towards

sporting facilities across the city to approximately $1.5

million.

PARK ORGANISATION PROJECT DESCRIPTION GRANT

Underwood Park Underwood Park Netball

Association

Upgrade six courts to support netball $100,000

Merv and Ollie Musch

Park

Logan Village Riding Club Construct an all-weather riding surface to support

equestrian activities

$76,800

Newstead Park Waterford Equestrian and Pony

Club

To install lighting to the dressage and show

jumping arena

$100,000

Tansey Park Tansey Park Sports Club Construct a senior oval to support cricket and

Australian football

$58,244

Greenbank Recreation

Reserve

Greenbank Sport and Recreation

Club

Upgrade lighting to support a range of sports $100,000

Park Ridge High School Park Ridge Junior Australia

Football Club

Install new field lighting to support Australian

football

$100,000

Hubner Park Park Ridge Panthers Upgrade lighting for two playing fields to support

football

$100,000

Homestead Park Springwood Suns Cricket Club Install synthetic wickets to support cricket $18,335

Usher Park Slacks Creek Rugby League

Football Club

Install three new light poles and upgrade one light

pole to support rugby league

$100,000

Hammel Park Beenleigh and Districts Baseball

Club

Construct two junior back nets and dugouts to

support baseball

$100,000

Bill Norris Oval Beenleigh Multi Sports Association Install irrigation to support touch football $100,000

The successful applicants were:

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Active Logan program undergoes a health check

We reviewed our popular

Active Logan program to

ensure it continues to meet

the community’s growing

requirements.

Introduced in 2008, the healthy lifestyle initiative

provides free and low cost activities for all abilities

and fitness levels throughout the city. It was

originally intended to activate our community

spaces and had just four activities, but now, more

than 40,000 participants enjoy more than 45 regular

activities.

The program has now been rebadged as Live Well

Logan and will continue in 2014/2015.

Our libraries

Visitors to our community spaces

Visits

Loans

2009/2010 2010/2011 2011/2012 2012/2013 2013/2014

2,10

1,04

8

2,18

0,36

5

1,84

0,24

5

1,42

0,90

0

2,28

9,19

9

1,23

9,84

4

2,34

6,20

0

1,22

2,32

6

2,24

3,74

5

1,12

3,83

3

Logan Entertainment Centre

Logan Art Gallery

Mayes Cottage

2009/2010 2010/2011 2011/2012 2012/2013 2013/2014

60,3

00

58,4

29

65,0

33

71,4

16

71,3

88

17,3

45

14,6

00

15,2

64

16,7

5916,0

14

4,03

0

3,62

0

3,75

5


• We have allocated $380,000 to continue

implementing the Logan: City of Choice Two-

Year Action Plan, while a further $182,000

has been ear-marked from the 2015/2016

Budget. The funding will help us contribute to

partnership projects to deliver immediate and

long-term benefits to the community.

• We have allocated $1.3 million to fund

the monitoring, maintenance and ongoing

operations of our fixed and mobile safety

cameras throughout the city. This includes $1

million for the construction of a new safety

camera CCTV monitoring room.

• Logan children aged six to 12 years will

continue to share in the fun of the Logan

McDonald’s School Holiday Sports Program

thanks to an allocation of $80,000. The award-

winning program is delivered by Council and

sponsored by McDonald’s Logan Restaurants.

It is held at Cornubia Park Sports Centre and

at high schools in Beenleigh, Browns Plains,

Marsden and Springwood. We have also

provided $77,000 to the KRANK Logan Holiday

Activity Program for youth aged 13 to 17 years.

• We have allocated $120,000 to be shared

between the four PCYC facilities across the city.


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Indoor sports centres: number of hours occupied

Indoor sports centres: percentage of available court time booked/occupied

Cornubia Park Sports Centre (four courts)

Logan Metro Sports Centre (three courts)

Mt Warren Sports Centre (four courts)

2009/2010 2010/2011 2011/2012 2012/2013 2013/2014

5,56

7

5,16

48,

352

4,47

95,

277

8,96

1

4,33

5

5,47

7

7,86

4

2,28

7

5,97

0

8,39

0

3,16

8

3,24

88,

228

Attendance at our aquatic centres*

*Our Aqualogan Laurie Lawrence Swim School started

in 2011/2012.

Graffiti customer requests received

Cornubia Park Sports Centre (four courts)

Logan Metro Sports Centre (three courts)

Mt Warren Sports Centre (four courts)

2009/2010 2010/2011 2011/2012 2012/2013 2013/2014

40.0

0

49.1

8

60.0

0

32.1

8

50.2

6

64.3

8

31.1

4

52.1

6

56.4

9

16.4

3

56.8

660.2

7

22.7

6

30.9

3

59.1

1

Total for Beenleigh, Bethania, Eagleby and Logan

North aquatic centres (managed by Council)

Gould Adams Park Aquatic Centre (facility is

owned, but not managed, by Council. Also includes

spectators from the learn to swim program)

2011/2012 2012/2013 2013/2014

213,

916

117,

420

197,

761

106,

476

152,

059

100,

418

2009/2010 2010/2011 2011/2012

3,589 3,778

5,169

2012/2013

6,117

2013/2014

10,738

* The data for 2012/2013 and 2013/2014 includes

instances of graffiti that were proactively identified and

removed by our team without a request from an external

customer.

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Animals desexed at our Combined Vets of Logan City clinic

This includes animals brought to the clinic by the public,

as well as animals desexed before being sold or released

from our animal management centre. The 2009/2010 bars

show data for September 2009 to June 2010 only.

Animals microchipped at our Combined Vets of Logan City clinic

This includes animals brought to the clinic by the public,

as well as animals microchipped before being sold

or released from our animal management centre. The

2009/2010 bars show data for September 2009 to June

2010 only.

Community members who received immunisations

6,884

1,533

6,88

4

Total8,417

2,91

28,

890

Total12,271

2,77

48,

276

Total11,468

3,84

88,

665

Total14,123

6,18

219

,225

Total27,705

School

Community

Staff in�uenza

Outreach

At risk in�uenza

2,79

912

,084

Total14,883

5,87

211

,611

Total17,952

5,36

19,

974

Total15,753

7,33

811

,561

Total20,899

11,6

0330

,055

Total44,642

2009 2010 2011 2012 2013

2009 2010 2011 2012 2013

4931,498

3074184693881331,089

493

2,183308418469

388

1331,479

School

Community

Staff in�uenza

Outreach

At risk in�uenza

Cats

Dogs

2009/2010 2010/2011 2011/2012 2012/2013 2013/2014

757

346

1,307

335

1,035

355

1,091

388

988

303

Cats

Dogs

2009/2010 2010/2011 2011/2012 2012/2013 2013/2014

895

299

1,296

251

940

307

622

233

535

175

Number of vaccines provided to the community

6,884

1,533

6,88

4

Total8,417

2,91

28,

890

Total12,271

2,77

48,

276

Total11,468

3,84

88,

665

Total14,123

6,18

219

,225

Total27,705

School

Community

Staff in�uenza

Outreach

At risk in�uenza

2,79

912

,084

Total14,883

5,87

211

,611

Total17,952

5,36

19,

974

Total15,753

7,33

811

,561

Total20,899

11,6

0330

,055

Total44,642

2009 2010 2011 2012 2013

2009 2010 2011 2012 2013

4931,498

3074184693881331,089

493

2,183308418469

388

1331,479

School

Community

Staff in�uenza

Outreach

At risk in�uenza


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Priority focus

MG1: Adopt and implement a new city-wide planning

scheme

MG2: Ensure our development assessment function is

best practice

MG3: Be proactively involved in the review of

infrastructure charging philosophies for Queensland


On track/completed

• Progress the new Logan Planning Scheme (public

consultation)

• Expand development assessment interaction and

feedback mechanisms with the private sector

• Make the required amendments to the Logan

Adopted Infrastructure Charges Resolution

Monitor

• Develop a customer service charter for development

assessment

• Develop a marketing and communication strategy

for the Development Assessment branch

• Achieve statutory timeframes for development

applications

Concern

• Progress the new Logan Planning Scheme (final

document)*

• Upgrade the PD online system to include the new

planning scheme✣

* This project fell behind schedule during the year, however

the final draft planning scheme document will be presented

to Council in 2014/2015 for endorsement. The planning

scheme will then be sent to the State Government to start

the approval process.

✣ The upgrade of the PD online system has been

completed but implementation cannot be finalised until the

adoption and implementation of the new planning scheme.

It is anticipated that this will occur during 2014/2015.


Priority area: Managing growth in our city (MG)

Highlights

Community has its say on new Logan Planning Scheme

It is official: the draft planning

scheme consultation was the biggest

public engagement exercise we have

undertaken since the Logan: City of

Choice Summit.

Approximately a third of the city’s population viewed

planning scheme material during the three-month

consultation period, which began in February 2014.

Once adopted, the planning scheme will shape growth in

the city for the next 20 years. Our population is expected

to reach 430,000 by 2031, so the scheme is critical to the

city’s long-term sustainability to preserve and enhance the

prized quality of life Logan residents and visitors enjoy.

More than 100,000 people visited the website and saw our

Facebook posts, while a further 2,600 people attended in-

person events or made phone inquiries.

We received 719 submissions during the consultation

period.

The feedback is now being reviewed before a final

scheme is adopted towards the end of 2014. The State

Government will also review the scheme before it is

adopted.

Infrastructure charges reduce to drive economic development

Our infrastructure charges became

less expensive from July 2013

after changes to our adopted

infrastructure charges.

We reduced residential development costs in areas

with high levels of existing service or capacity to help

drive economic development by reducing the costs for

applicants, and ultimately to end purchasers.

Developing lots with existing services in place or close

by is significantly less complicated than a greenfield

development that requires building major trunk

infrastructure, so charges will now closely reflect actual

costs, up to the State Government-mandated cap on

infrastructure charges.

Developments will be able to use spare capacity in the

networks by connecting to existing infrastructure.

Previously, we applied a standard charge across all

developments.

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Housing on the agenda at development assessment forum

We hosted our 10th development

assessment forum in September

2013, with Queensland Housing and

Public Works Minister Tim Mander

speaking to development industry stakeholders.

The forum focused on economic opportunity in the

development sector in Logan and provided an opportunity

for us to share information, engage with the development

sector and answer questions.


• We have allocated $230,000 to cover the costs of

finalising the new Logan Planning Scheme.

• The first sod will be turned on the $9 million

Beenleigh Town Centre redevelopment, with $5.9

million allocated from this year’s budget. The

Federal Government has allocated $3 million, with

the State Government contributing $250,000.

The Woodlands development at Waterford is fast becoming home to many people. It will contain 13,560 homes, five parks and seven kilometres

of trails for walking and cycling when completed.


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Building our communities: Proceeds from the Logan

Recycling Market are donated back to the community via

the Logan Mayoress’ Community Service Committee.

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Commercial business unitsThis section summarises the performance of our two commercial business units – Logan Water and Logan Waste – in achieving their key performance indicators during 2013/2014. This is a requirement under the Local Government Act 2009. Also highlighted in this section are key achievements for 2013/2014 and a summary of projects planned for the year ahead.


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Logan Water

We own, operate and maintain water and sewerage assets

that currently have a replacement value of approximately

$2.6 billion.

Planning for the future is critical to ensure we continue to

provide a safe and secure water supply to keep pace with

Logan’s forecast population growth: it is predicted that

close to half a million people will call Logan home by 2031.

Our services

We are responsible for providing safe, reliable and efficient

water and wastewater (sewage) services, including

drinking water supply, recycled water supply and trade

waste management, to consumers in Logan.

We provide community service obligations in accordance

with our Community Organisations and Community Service

Obligations Policy, which ensures our business unit,

Logan Water, will be paid in full for all water and sewerage

charges.

We provide water free of charge to the Queensland Fire

and Emergency Services for firefighting as a public safety

contribution. The value of this service cannot be measured

because fire hydrants are not metered.

The Logan Water Alliance is responsible for planning,

designing and constructing new and improved water,

wastewater and recycled water infrastructure throughout

the city. The alliance is made up of Logan City Council,

Tenix, Cardno, and Parsons Brinckerhoff, and is one of the

largest water infrastructure delivery programs in Australia.

Logan Water Alliance’s activities benefit the local economy,

environment and community by:

• providing new and improved infrastructure to support

the region’s population growth over the next 50 years

• extending water services to communities that have not

previously had access to them

• installing sustainable infrastructure to minimise

lifecycle costs, greenhouse gas emissions, overflows,

odours and other environmental impacts

• providing local employment and training opportunities

for staff, subcontractors and suppliers.

HighlightsInvestment continues in city’s sewerage network

Logan Water Alliance is upgrading

the city’s water and wastewater

infrastructure. The improvements are

crucial to ensure essential services in

Logan operate efficiently and continue to do so as the city

grows.

Due to be completed in 2014/2015, with a total value of

$57 million, the Alfred St pump station to Loganholme

Wastewater Treatment Plant rising main augmentation

project is an extremely exciting project and will service

growth in the Park Ridge, Springwood, Logan Village and

Yarrabilba areas.

Other significant projects currently underway or

commencing in 2014/2015 include:

• Chambers Flat Rd pump station to Princess St,

Marsden, pump station and mains upgrade: $14.62

million

• water network renewals program to maintain service

standards and efficiencies: $6.15 million

• upgrade to Church Rd rising main and pump station,

Bethania: $5.56 million

• Loganholme Wastewater Treatment Plant inlet works

and bypass construction: $3.13 million

• upgrade of Bahrs Scrub mains and pump station: $2.87

million

• implementation of demand metered areas in the Logan

East water supply network at Bethania, Beenleigh,

Waterford and Windaroo: $1.96 million

• construction of 1.36km of water main along

Showgrounds Dr, Beenleigh: $1.5 million

• Logan East pressure leakage management and fire

flows project: $1.95 million

• provision of a dedicated 600m trunk main between

Southern Regional Water Pipeline off-take to supply

into the Round Mountain reservoir: $3.4 million

• minor augmentations to the South Maclean Wastewater

Treatment Plant: $1.2 million.

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Key performance indicators

A summary of performance against 2013/2014 key

performance indicators for water and wastewater services

is presented below:

MEASURE TARGET PERFORMANCE

Financial Total operating expenditure Within plus or minus

10% of annual estimate

budget of $108,319,000.

$107,556,000

Earnings before interest and tax, excluding capital adjustments $34,162,000 $52,171,000

Water supply Average number of unplanned water supply interruptions per 1,000

properties

< 100 57

Average duration for unplanned water supply interruptions < 3.5 hours 2.52 hours

Number of water quality complaints per 1,000 properties < 7 4

Number of water main breaks per 100 kilometres of mains < 20 7

Wastewater Number of dry weather wastewater overflows per 1,000 properties < 5 3

Number of wastewater odour complaints per 1,000 properties < 3 1

Number of wastewater reticulations main breaks and chokes per

1,000 properties

<16 12

Infrastructure Percentage of capital program delivered to budget > 80% 78.5%

Environment Percentage of wastewater compliance with Department of

Environment and Heritage Protection licence standards (calculated

average long-term compliance)

90% 99.52%

Percentage of wastewater compliance with Department of


average short-term compliance)

100% 98.8%

Percentage of major incidents reported to Department of

Environment and Heritage Protection within 24 hours

100% 100%

Logan Water Alliance is upgrading the city’s water and wastewater infrastructure. The improvements are crucial to ensure essential services in

Logan operate efficiently and continue to do so as the city grows.


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Strategic planning underway with NetServ Plan

This plan will provide information to

customers and other stakeholders

about our particular water and

wastewater network and its services.

It is a statutory requirement under the South East

Queensland Water (Distribution and Retail Restructuring)

Act 2009.

The plan aims to:

• ensure water and wastewater services are safe, reliable

and secure

• provide strategic planning of water operations

• plan for the delivery of water and wastewater

infrastructure for the next 20 years

• ensure water and wastewater service planning is

integrated with land and infrastructure planning

• manage our water and wastewater services in an

ecological and sustainable way.

Our Water Netserv Plan is consistent with the South East

Queensland Regional Plan 2009-2013 and the expectations

of our local community. It comprises two parts:

• Part A sets out Council’s commitments to our

community and provides general information about

our water and wastewater services. It explains our

commitment to the community, how we serve and

engage with customers, how we deliver the right

infrastructure and how we are planning water and

wastewater services for the future.

• Part B details how we will achieve the commitments

made in Part A. It is an internal planning document for

use by our officers.

All submissions received from the community consultation

stage will be taken into account before we revise the

draft plan as necessary. It will then be provided to our

elected members and the Minister for State Development,

Infrastructure and Planning to ensure it aligns with regional

planning strategies. Once endorsed by Council, the

Water Netserv Plan becomes a part of our organisation’s

strategic planning and management framework.

• We have allocated $287.5 million to water and

sewerage services, including $72.3 million set

aside for infrastructure projects.

• Work will continue on a $5.4 million project on

New Beith Rd to ensure security of water supply

and cater for forecast population growth. We have

earmarked $3.4 million to complete the project,

which is scheduled for completion in June 2015.

• We have set aside more than $2 million to help

ensure our wastewater assets continue to run

smoothly. Included in this allocation are: $950,000

for the pipeline rehabilitation program, $512,000

for replacing mechanical assets including

pumps and motors, $316,100 to renew electrical

switchboards and $290,000 on our annual

wastewater pump station civil assets renewal/

refurbishment program.

• To continue to cater to the growing population and

maintaining service levels, we are investing $1.28

million in the Eagleby pump station rising main.

The total cost of the project is $1.5 million.

• We will finalise and adopt the Water Netserv Plan.

Work on the new Round Mountain reservoir was completed in

2013/2014.

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Ratepayers said they preferred the convenience the tip

vouchers gave them, allowing them to visit the tip when

they needed to and not dictated to by the kerbside

collection schedule.

The tip voucher scheme has also resulted in a decrease in

illegal dumping of almost 15 per cent across the city.

E-waste recycling service introduced

A new dedicated e-waste recycling

service was introduced at our four

transfer stations, providing residents

with the opportunity to dispose

of items such as televisions and computers, including

printers and computer products, such as keyboards,

mouse devices, and hard drives.

During 2013/2014, 303 tonnes of e-waste was removed

from our waste and recycling facilities.

Waste education continues across the city

We have been proactively educating

the community about appropriate

waste disposal since recycling

services began in the city in 1995.

During this time, schools and the general community have

been offered access to a variety of free presentations and

events, as well as information provided through brochures,

media releases and events.

For schools, the free Watch Out Waste program includes

hands-on activities that are age appropriate, and teachers

receive free resources and student worksheets.

It includes tailored in-class presentations, ranging from 30

minutes to one hour, based on waste and recycling, worm

farming and composting, litter and the environment, food

and wastage, and SmartTiP tours.

During 2013/2014, our waste education contractors

delivered presentations to 337 school classes and 17

community groups.

In order to gauge the effectiveness of the Watch Out Waste

School Program, teachers were asked to rate various

aspects of the presentation (content, age appropriateness,

activities, duration, resources and compatibility with

curriculum) on a scale from Excellent to Poor. Ninety-one

per cent of teachers rated each aspect of the program as

either ‘Excellent’ or ‘Very Good’. Teachers were also asked

Logan Waste Services

Our services

We provided these services and facilities during

2013/2014:

• household waste collection

• transfer stations at Carbrook, Greenbank, Logan

Village and Beenleigh

• Browns Plains landfill

• Logan Recycling Market

• municipal bulk solid waste collection (kerbside

collection)

• maintenance of closed landfills

• community service obligations.

Key performance indicators

We produced strong operating results for the financial

year:

RESULT BUDGET VARIATION

Revenue $33.580 million $548,000 (2%) over

budget target of

$33.032 million

Operating

expenditure

$26.946 million $479,000 (2%) under

budget target of

$27.425 million

Net profit

after tax

$4.643 million $719,000 (18%) over

budget target of

$3.924 million

See the appendices for the complete Logan Waste

2013/2014 Performance Plan Report.

Highlights

New tip voucher scheme well-received

The annual distribution of four

general waste tip vouchers free

of charge to more than 96,000

residential rateable properties was

introduced as a trial in July 2013.

Positive feedback from the community on the scheme,

which replaced one of the two citywide kerbside collection

services, has motivated Council to continue the tip

voucher system in 2014/2015.


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to rate the educator on the same scale, with 97 per cent of

teachers rating the educator as either ‘Excellent’ or ‘Very

Good’.

Other highlights for the year included:

• Two public displays at the Logan Hyperdome and

Grand Plaza shopping centres.

• Learning resource kits were provided to early learning

centres following two professional development

workshops held in April 2014.

• Throughout the year, 10 schools and 29 early learning

centres participated in a Nature’s Recyclers lesson and

received a worm farm or compost bin as part of the

organics program.

• National Nude Food Day was promoted through the

Watch Out Waste school program, with all primary

schools in Logan invited to enter a competition aimed

at reducing the amount of packaging waste in school

lunchboxes. Expressions of interest in the competition

were received from nine Logan primary schools,

including 163 classes and 4,027 students.

• Letterbox drops promoting proper recycling practices

were undertaken in suburbs where audits had shown

there were contamination issues.

• Weekend composting workshops were offered in

March, May and June 2014. Two of the workshops

were at the Browns Plains waste and recycling facility

and the other was at the Beenleigh Craft and Farmer’s

Market.

Community service obligations

Community service obligations were provided in

accordance with Council’s Remissions to Community

Organisations and Community Service Obligations Policy.

The following community service obligations, their

cost and the functional area of Council responsible for

specifying the level of service required and paying for the

service for 2013/14 were as follows:

COMMUNITY SERVICE OBLIGATION

BRANCH RESPONSIBLE

ACTUAL

Free tipping for

community organisations

Community

Services

$37,845

Clean Up Australia Day

campaign

Community

Services

$5,671

Disposal of motor

vehicles received from

City Standards

City Standards Nil

Dead animal removal Environment and

Sustainability

$78,689

Household hazardous

waste services

Environment and

Sustainability

$95,868

Natural disasters/

emergencies

Community

Services

Nil

Pensioner discounts for

waste collection services

Community

Services

$286,710


• We will continue to provide four general waste

tip vouchers free of charge to our residential

rateable properties. Introduced last year as part of

a trial, positive feedback from the community has

motivated us to continue with the system.

• We will continue to investigate options for waste

disposal after the closure of the Browns Plains

landfill, including alternative waste technologies.

• Traffic signals will be installed at the intersection

of Browns Plains Rd and the entrance to the

Logan Metro Sports Park and the Browns Plains

waste and recycling facility to improve safety for

motorists.

• We will continue to allow residents and ratepayers

to dispose of green waste free of charge at any of

our waste facilities.

Residents can dispose of green waste free of

charge at any of our waste facilities.

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Household waste and recycling in Logan

* From 2011/2012, we are no longer recording separate data

for the former Logan, Beaudesert and Gold Coast areas.

Composition of recyclable waste by percentage

* The recycling composition is now based on

actual audit of Logan material. Previously it had

been based on the total (from numerous councils)

processed through the materials recovery facility in

Brisbane.

15.915.8

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Waste per household per week (kilograms)

Recyclables per household per week (kilograms)

2009/2010 2010/2011 2011/2012 2012/2013 2013/2014

13.9513.81

14.05

2.692.852.58

2.12.1

base

d on

73,

290.

58 to

nnes

from

100

,292

pro

pert

ies

base

d on

73,

061.

12 to

nnes

from

101

,733

pro

pert

ies

base

d on

74,

070.

26 to

nnes

from

102

,086

pro

pert

ies

base

d on

13,

432.

8 to

nnes

from

100

,292

pro

pert

ies

base

d on

15,

055.

21 to

nnes

from

101

,733

pro

pert

ies

base

d on

14,

260.

59 to

nnes

from

101

,733

pro

pert

ies

3.5

3.1

4.95.0

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Form

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13.713.713.9

16.4

2013/2014

2012/2013

2011/2012

2010/2011

2009/2010

Paper and cardboard

Glass

PET

Mixed plastics

53.37%33.01

%

7.92%

52.90%33.60

%

42.31%

12.14%

37.28%

52.92%

29.08%

48.68%

32.03%

2.31%0.99%2.71%1.26%3.70% 4.95%

3.70%1.78%2.56%2.62%3.36% 3.99%

1.41%0.98%1.42%1.99% 2.47%

7.8%

0.50%1.20%1.40%1.20%

1.40%

0.57%1.15%1.38%1.26%

1.34%

HDPE

Aluminium

Steel

Waste


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Tonnes of waste processed at Logan Waste disposal sites and transfer stations by category (waste to landfill)

Domestic (contract) waste

Commercial and industrial waste

Self-hauled (transfer station waste) at Browns Plains facility

Waste transferred from Carbrook transfer station

Council-generated waste (self-haul)

Kerbside clean-up waste to land�ll

Waste transferred from Beenleigh transfer station (data unavailable prior to 2011/2012)

53,3

49.4

4

2009/2010 2010/2011 2011/2012 2012/2013 2013/2014

54,5

35.0

2

57,7

38.1

1 63,6

10.7

0

64,8

41.0

5

152,773.96total

146,575.3total

130,850.96total

134,576.62total128,953.38

total

46,2

23.3

824

,645

.59

39,4

85.4

025

,288

.63

25,1

98.6

830

,527

.26

27,2

42.3

9

28,0

32.0

330

,734

.26 37

,751

.29

FINANCIAL YEAR

DOMESTIC (CONTRACT) WASTE

KERBSIDE CLEAN-UP WASTE TO LANDFILL

SELF-HAULED (TRANSFER STATION WASTE) AT BROWNS PLAINS FACILITY

COUNCIL-GENERATED WASTE (SELF-HAUL)

COMMERCIAL AND INDUSTRIAL WASTE

WASTE TRANSFERRED FROM CARBROOK TRANSFER STATION

WASTE TRANSFERRED FROM BEENLEIGH TRANSFER STATION

TOTAL WASTE TO LANDFILL

2009/2010 53,349.44 3,938.80 28,032.03 5,925.44 30,734.26 5,784.45 data

unavailable

128,953.38

2010/2011 54,535.02 4,219.80 27,242.39 4,722.61 37,751.29 4,853.31 data

unavailable

134,576.62

2011/2012 57,738.11 4,593.28 25,198.68 3,173.74 30,527.26 3,447.86 2,976.65 130,850.96

2012/2013 63,610.70 5,750.52 25,288.63 2,136.75 39,485.40 2,881.94 4,176.31 146,575.30

2013/2014 64,841.05 3,814.54 24,645.59 2,402.59 46,223.38 3,002.34 4,226.16 152,773.96

See table above for numeric

figures of smaller bars.

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92

Tonnes of waste material diverted from landfill at Logan Waste disposal sites and transfer stations by type

Waste vegetation

Net quantity kerbside recyclate

Metal recycled at land�ll

33,8

80.1

8

2009/2010 2010/2011 2011/2012 2012/2013 2013/2014

32,8

93.4

7

23,1

32.0

2

37,0

67.3

6

35,0

31.0

5

54,419.67total

56,846.86total

42,013.08total

45,295.39total

47,360.99total

14,2

60.5

9

15,0

55.2

1

13,4

32.8

0

7,08

1.80 4,

810.

49

Material sold at recycling market

Cardboard recycled at land�ll

Comix (collected from yellow-lid wheelie bins) recycled at land�ll

FINANCIAL YEAR

MATERIAL SOLD AT RECYCLING MARKET

WASTE VEGETATION

NET QUANTITY KERBSIDE RECYCLATE

COMIX (COLLECTED FROM YELLOW-LID WHEELIE BINS) RECYCLED AT LANDFILL

CARDBOARD RECYCLED AT LANDFILL

METAL RECYCLED AT LANDFILL

TOTAL QUANTITY OF MATERIAL DIVERTED

2009/2010 1,259.24 33,880.18 7,081.80 96.11 (glass only) 639.75 4,403.91 47,360.99

2010/2011 1,356.45 32,893.47 4,810.49 105.05 751.24 4,378.69 45,295.39

2011/2012 1,165.58 23,132.02 13,432.80 127.81 635.41 3,519.46 42,013.08

2012/2013 924.38 37,067.36 15,055.21 110.65 662.40 3,026.86 56,846.86

2013/2014 1,045.30 35,031.05 14,260.59 107.34 613.24 3,362.15 54,419.67

See table above for numeric

figures of smaller bars.


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Building our businesses: We are planning for growth

across Logan City.

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94

Additional statutory informationThis section contains a range of information important to Council as an organisation, including statutory information required under the Local Government Act 2009 and general information relating to staff policies and other information considered of interest in an annual report.


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Revenue Policy

Our Revenue Policy provides a framework for the

organisation to structure an income portfolio and derive

strategies to provide for the financial resource needs of our

functional programs.

Revenue derived from rates must be sufficient to meet the

difference between outlays for our functional programs

(net of any ordinary business or trading income, grants,

subsidies or contributions received) and any internal

financial accommodation arranged with our financial

entities.

This policy applies wherever we consider the levy or

imposition of rates and service charges, fees and other

revenue raising strategies.

Rates are levied on rateable land values in accordance

with our Revenue Statement and Policy, and the Local

Government Act 2009 and the Local Government

Regulation 2012.

In 2013/2014, we had the following differential general

rates categories:

• commercial

• drive-in shopping centres and car parks

• commercial mushroom farming

• poultry (less than one million birds)

• poultry (greater than one million birds)

• farming

• hotels and licensed clubs

• industrial

• multi-residential dwellings

• not allocated land

• offices

• oil depots and offensive industries

• outdoor sales

• residential and other land

• non-owner occupied residential

• residential institutions (up to 50 sites)

• residential institutions (51 to 100 sites)



• residential institutions (greater than 275 sites)

• retail warehouses

• service stations

• transformers.

Rateable values of properties are based on averaged

valuations over the past three years. This recognises the

varying impact of property revaluations on rates, especially

variances that occur when valuations of some properties

reduce and others significantly increase through State

Government valuations.

Council also resolved to make

a special charge for Rural

Fire Service for the purpose

of funding rural fire brigades

to assist them in providing a

rural fire service.

Borrowing PolicyThe policy enables us to deliver our capital expenditure

program by borrowing funds, both externally and

internally, at the minimum rate of interest obtainable in

the money market for the applicable term at the time of

drawdown.

The policy has been developed in accordance with section

192 (Debt policy) of the Local Government Regulation

2012, and will apply when

we wish to borrow funds to

finance our capital works

program, particularly,

new road works, library

construction and community

and sporting facilities.

Service chargesService charges apply in situations where we have ongoing

contact with the public as part of our responsibilities and

functions in revenue collection, administration and supply.

Some of the revenue raised is devoted to administration

costs and overheads financed from general revenue. Other

income from service charges is used for appropriations to

relevant reserves.

Ordinary or trading income, grants, subsidies or

contributions received in respect of the service programs,

and any internal financial accommodation arranged within

our own financial entities, are regarded as service charges.

SERVICE NUMBER OF ASSESSMENTS VALUE ($M)

Garbage 102,639 $27.679

A full copy of our

Revenue Policy is

available online at

www.logan.qld.gov.

au/policies

A full copy of our

Borrowing Policy is

available online at

www.logan.qld.gov.

au/policies

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Separate charges

In levying separate charges, such as the environmental

levy and community infrastructure charge, it is our policy

that certain appropriately-identified groups of costs or

outlays are to be recovered via a uniform charge on each

rateable property within the city. This policy ensures

that the impact of those costs is equal across the city’s

rate base on the grounds that the function or service is

available, and for the benefit of all residents.

CHARGE NET VALUE 2013/2014 ($M)

Environmental charge 7.192

Community infrastructure charge 35.051

Consumer charges

There are certain other Council services where consumers

are expected to meet all, or the majority of, the cost of

provision. Those charges relate to processing applications

and licensing registrations.

SERVICE VALUE 2013/2014 ($M)

Application fees 9.836

Permit, licence, and registration fees 3.148

Property searches 1.238

Total 14.222

Interest on rates and charges

We continued to impose the maximum rate of interest

permissible by statute on outstanding rates and charges

in an effort to discourage any avoidance of rates and

charges debts. In this respect, we continued to comply

with statutory requirements and guidelines regarding the

imposition of fines and penalties.

Collection of outstanding rates and charges

At the close of the financial year, the balance of

outstanding rates and charges was $20.803 million, or

5.18 per cent of the gross rates and charges levied for

the year (compared to $19.794 million and 5.38 per cent

in 2012/2013). While we continued our policy of assisting

ratepayers to budget payments, we also continued to

pursue debtors.

Precepts and government levies

We complied with appropriate legislation in the levying

collection and remittance of precepts and charges payable

to the State Government.

Discounts and concessions

It remained our policy to encourage the prompt payment

of rates and charges by offering discounts for payment

by a designated due date and to further encourage early

payment incentives according to guidelines and within

limits provided by statute.

Discounts

Discounts offered included five per cent of current

rates and charges (excluding the State Government’s

emergency levy, sewerage and water service charges and

water consumption charges), where full payment of rates,

including all outstanding arrears, was made by 30 days

after the date of issue of the rates notice.

Concessions

Our policy in 2013/2014 was to provide assistance by

way of a rate concession to property owners in receipt

of a pension from the Federal Government and to offer

concessions to achieve specific objectives, such as the

conservation of environmentally sensitive land.

Pensioner concessions

Remissions are available on general rates of $307 per

annum for maximum-rate pensioners and $153.50 per

annum for part-rate pensioners, upon application. We also

offer a remission on garbage charges of up to 10 per cent

per year to eligible pensioners on a maximum rate pension

and a remission of up to 5 per cent per year to non-

maximum rate pensioners.

The State Government provides a 20 per cent subsidy on

Council rates and charges to a maximum of $200 per year

for approved pensioners. They also provide an additional

subsidy on water charges for approved pensioners to a

maximum of $120 per year, and a 20 per cent subsidy on

the Emergency Levy.

CONCESSION NUMBER OF PROPERTIES

VALUE 2013/2014 ($M)

State Government 13,470 2.581

Council 13,470 3.713

Total 6.294


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Financial sustainability

Financial Management Strategy

We measure actual revenue and expenditure trends

over time as a guide to future requirements and to make

decisions about the efficient allocation of resources to

ensure the most effective provision of services.

There were no requests for changes to a tender pursuant

to section 177(7) of the Local Government Finance, Plans

and Reporting Regulation 2010.

No expressions of interest were requested during

2013/2014.

Tenders and expressions of interest

Community service obligations are “top-up” or subsidy

payments to our business units for activities undertaken

where it is not in the business unit’s commercial interests

(i.e. making a profit) to perform the activity/service, but

we wish to provide the service to the community on

public interest grounds (as per section 24 of the Local

Government Regulation 2012).

The information at right highlights the categories for

which we believe assistance is required on public interest

grounds.


COMMUNITY SERVICE OBLIGATIONS ACTUAL VALUE 2013/2014 ($)

Cleansing remissions to eligible

pensioners

282,392

Water, sewerage and cleansing

remissions to eligible community

organisations

543,379

Household hazardous waste 95,868

Free tipping for community

organisations (includes Clean Up

Australia Day and disposal of motor

vehicles)

43,036

Dead animal removal 105,170

Natural disasters/emergencies 0

Total 1,069,845

RATIO BUDGET 2013/2014

ACTUAL 2013/2014

BUDGET 2014/2015

BUDGET 2015/2016

BUDGET 2016/2017

BUDGET 2017/2018

BUDGET 2018/2019

BUDGET 2019/2020

BUDGET 2020/2021

Operating surplus 3.3% 2.1% 0.0% 0.6% 1.2% 1.5% 2.5% 3.2% 4.0%

Asset sustainability 44.7% 80.3% 87.6% 65.7% 58.9% 60.9% 60.4% 56.6% 71.0%

Net financial liabilities 33.9% 13.2% 28.9% 31.5% 36.1% 40.0% 39.7% 37.4% 41.3%

Financial sustainability ratios

We ensure that our financial management strategy is

prudent and that our long-term financial forecast shows a

sound financial position while also being able to meet the

community’s current and future needs.

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To allow people to inspect decisions and disclosures made

by Council and councillors, the following registers are

open for inspection:

• Annual budget

• Certificate classification under the Building Act 1975

• Council minutes

• Councillors’ material personal interests

• Council policies

• Delegations of authority

• Development applications

• Development approvals

• Development permits

• Disclosure of election gifts

Registers open for inspection

• Environmental management programs

• Environmental protection orders

• Environmental reports

• Fees and charges (regulatory fees and schedule of

commercial and other charges)

• Health licences

• Impounding

• Licences and approvals under the Environmental

Protection Act 1994

• Local law and subordinate local laws

• Monitoring program results

Code of Competitive Conduct for business activitiesIn accordance with section 45 and 47 of the Local

Government Act 2009, Council resolved that the Code of

Competitive Conduct (the code) be applied to Plant Fleet

Services (workshop and fleet).

Council resolved not to apply the code to community

venues, sport centres, aquatic centres, Logan

Entertainment Centre and development assessment

building services.

The reasons for not applying the code to the above are as

follows:

• One argument often advanced for applying the code

to business units is that the commercial culture will

drive efficiencies in both the business unit and the

Council administration as a whole. In Logan’s case, the

internal support service providers work on an ongoing

basis in conjunction with the business units and other

streams within Council to drive efficiencies for the

business units and Council as a whole. The application

of the code to these activities would not increase this

pressure for change.

• It has been the view of Council that the code not be

applied until such time as the business activities can

demonstrate that they are efficient and competitive,

and Council has accurate financial information on

which to base its assessment. The financial information

for these activities highlights their non commercial

nature and the main reason for supplying these

services is to increase access and social benefit.

• Development assessment building services ceased

marketing external private certification service on

30 June 2010, and is primarily focused on providing

a customer service obligation in the finalisation of

the historical backlog of building approvals from

the transferred local government areas, as part of

boundary reforms. If any future requests are made

under section 51 of the Building Act 1975 for Council

to provide a certification service, Council has general

certification requests, customer service provides

a register of external providers and also refers the

requester to the Yellow Pages.

Summary of investigation notices for complaints and reference

There were no complaints received in regard to

competitive neutrality. Currently, no business activities are

accredited. Significant business activity undertaken by

Council in 2013/2014 related to Logan Waste Services and

Logan Water.


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Administrative action complaint disclosures 2013/2014We aim to ensure excellent standards of service and have

a policy in place to efficiently and effectively investigate,

and where appropriate, take corrective actions and/or

revise a decision made when a customer is dissatisfied.

We are committed to dealing fairly with administrative

actions complaints. To demonstrate this commitment, we

have:

• provided good decision training (including online

training) to relevant officers and customer service

training

• implemented a system where administrative action

complaints are dealt with by the relevant manager and

(where required) internally reviewed by the relevant

Deputy CEO. If the complaint still remains unresolved,

the complainant is advised of their appeal option to the

Queensland Ombudsman.

We are required under section 187 of the Local

Government Regulation 2012 to disclose the number of

complaints made and resolved through our administrative

action complaints process.

Please note the below figures are estimations due to the

document management system available to collect the

information.

OUTCOME OF ADMINISTRATIVE ACTION COMPLAINTS NUMBER

Number of complaints made under the

administrative action complaints (AAC) process

135

Number of AAC resolved under the complaints

management process

119

Number of on-hand (or unresolved complaints)

under the AAC process during 2013/2014

16

Number of unresolved complaints under the AAC

process from 2012/2013 (previous financial year)

0

National Competition Policy reforms

In the late 1990s, the Local Government Act was amended

as a result of an Australian Government study, titled the

Hilmer Report. This report aimed to increase competition

and efficiency of trade and commerce.

These principles were then translated across to Council

business activities. Significant business activities of our

local government business entities during 2013/2014 were:

• Logan Water (T1 - commercialised significant business)

• Logan Waste Services (T2 - commercialised significant

business)

• Plant Fleet Services - Workshop (T3 - code of

competitive conduct business)

• Plant Fleet Services - Fleet (T3 - code of competitive

conduct business).

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Local Government Finance Standard disclosuresThe Local Government Regulation 2012 requires certain

matters to be disclosed to improve awareness about how

we use money for the following:

CATEGORY EXPENDITURE 2013/2014 ($’000)

Grants to community organisations 1,441

For more information about the Mayor and Councillors’

Community Benefit Fund, including a breakdown of

funding (recipients, amount and purpose) given by each

councillor, visit http://www.logan.qld.gov.au/benefitfund

Overseas travel and accommodation costs are detailed

below:

NAME POSITION DESTINATION PURPOSE COST ($)

John Oberhardt Deputy CEO – Organisational

Services

Hong Kong / Korea / China /

Malaysia / Singapore

Queensland Treasurer’s

Trade Mission

17,792.85

Luke Smith Councillor – Division 6

Nick McGuire Economic Development

Manager

Taiwan 2013 Asia Pacific Cities

Summit

2,856.00

Russell Lutton Councillor – Division 2

Quality assurance

Logan Waste Services maintained certification to quality

standard ISO 9001:2000 and environmental management

ISO14001:2004.

Logan Water maintained certification to quality standard

ISO 9001:2000 and environmental management

ISO14001:2004.


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Building our businesses: We

provide a range of services

to support our city’s 19,000

businesses.

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102

Financial reportingThis section outlines our financial performance and standing during 2013/2014, including a summary in plain language as well as the financial statements that have been prepared in accordance with relevant legislation and accounting standards.

Our financial statements consist of six key elements:

• The income statement displays the revenues

recognised for a period and the cost and expenses

charged against those revenues.

• The statement of comprehensive income summarises

changes to the value of a business other than those in

the income statement.

• The statement of financial position is a snapshot of

financial standing at the end of a period.

• The statement of changes in equity summarises

activities in equity accounts for a period.

• The statement of cash flows shows changes to and the

balance of cash due to business operations.

• Notes to the financial statements provide

additional information to key financial

statements.


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Financial performance highlights

• We reported an operating surplus of $8.86 million and

an operating surplus ratio of 2.1 per cent against an

industry standard of between 0 and 10 per cent for

2013/2014.

• Our total assets have grown by $294 million over the

past 12 months to $4.649 billion net worth (as at 30

June 2014).

• We remain in a sound financial position at 30 June

2014 in terms of both short-term liquidity and long-

term sustainability:

• We have a 3.1:1 working capital ratio (ratio of

current assets to current liabilities), meaning that

we have more than three times the amount of

current assets available to meet current liability

obligations.

• Our low debt levels result in a favourable debt

to equity percentage of 5.3 per cent (debt as a

percentage of equity).

• We have a low net financial liabilities ratio (total

liabilities less current assets as a percentage of

operating revenue) of 13.15 per cent, indicating that

we have a large capacity to borrow if required.

• Our interest-bearing debt has increased by $369 per

capita since 2010 due to boundary and water reform

changes. Our capital expenditure over the five-year

period was $591 million, a 14 per cent growth of our

asset base.

Community financial report

What is a community financial report?

The Community Financial Report provides a plain English

explanation of our financial statements so that these

can be easily understood by readers who have no

financial background.

It can often be difficult for stakeholders to

interpret formally-presented financial

statements that have been prepared

in accordance with accounting

standards.

The community financial

report highlights key areas of

performance and financial

sustainability by focusing

on the six key elements to

the financial statements.

The links between the

six key elements and

brief explanations of each

element are provided below.

Income statement

Revenue - expenses = net result

Council has to collect sufficientrevenue in order to fund current

and future expenditure

Statement ofcomprehensive

incomeNet result + or - other

equity changes = comprehensive income

Council discloses other changes to the value of the

business

Statementof �nancial position

Assets - liabilities = equity

Management ensures thatCouncil’s business is

financially sustainable

Statementof cash �ows

Opening cash balance + cash received - cash spent =

closing cash balance

Council must maintain sufficient cash funds to

meet short term obligations

Statementof changes in equity

Opening equity + comprehensive income = closing equity

Council’s corporate governanceis crucial to sustainable

funds management

Notesto the �nancial statements

Additional information to support key

financialstatements

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What is financial sustainability?

The Local Government Regulation 2012 requires councils

to prepare both current year and long-term financial

sustainability statements and publish these in their annual

report. The current year financial sustainability statement is

also included in the community financial report.

The financial sustainability statement and the associated

measures (ratios) provide evidence of our ability to

continue operating and to provide an acceptable standard

of service to the community both currently and in the

longer term.

The Local Government Act 2009 s102 (2) states that ‘a

local government is financially sustainable if the local

government is able to maintain its financial capital and

infrastructure capital over the long term’.

The regulation requires councils to report on three financial

sustainability measures: an asset sustainability ratio, a

net financial liabilities ratio and an operating surplus ratio.

We have included these in this section. These ratios are

reported in addition to the annual financial statements

and are designed to provide an indication of our financial

sustainability.

Income statement

The income statement displays the revenues recognised

for a period, and the costs and expenses charged against

those revenues, and measures our operating performance

during the financial year. Our net result is measured as the

net of total revenues and expenses.

Comparative trend analysis: revenue and expenses

The presentation of a single set of data can be misleading

and is considerably enhanced through trend analysis.

All key measures in this report provide a five-year trend

and relevant explanations to enhance stakeholders’

understanding of our financial performance and position.

The graph to the right excludes any gain or loss incurred

on the transfer of assets and liabilities in and out of

Allconnex Water, as these amounts are not due to normal

Council operations. This is explained on the next page. Revenue

Expenses

2009/2010 2010/2011 2011/2012 2012/2013 2013/2014

395.9

(340.8)

319.7

(270.8)

339.5

(293.9)

458.4

(409.0)

516.8

Net result99.4

(417.3)

Net result49.4

Net result45.6Net result

48.9

Net result55.1

Expenses against revenue: five-year trend ($m)


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Gains/(losses) on transfers to and from Allconnex Water ($m)

ITEM AMOUNT

2010/2011 Loss on transfer to

Allconnex Water

(186.5)

2011/2012 Loss on transfer to

Allconnex Water

(8.7)

2012/2013 Gain on transfer from

Allconnex Water

42.5

The transfer of our water and wastewater business to

Allconnex Water on 1 July 2010 meant we did not earn

revenue from these services in 2010/2011 and 2011/2012,

although we earned interest and tax revenue from

Allconnex Water totalling $39.1 million and $8.4 million

respectively in 2011/2012 ($31.6 million and $8.3 million

in 2010/2011). We resumed control of the water and

wastewater operations on 1 July 2012 and this is the major

reason for increases in both revenues and expenses in

2012/2013 and 2013/2014.

Our city’s population has increased from 275,000 in 2009

to more than 300,000 in 2014, representing a nine per cent

increase over the five-year period.

The net result reported includes funding provided for future

operational and capital expenditure, which we transfer

to reserve until spending is incurred. These funds are

essential for the maintenance and development of our

assets as the city grows.

Income statement

Interpreting the figures

Council has been able to continually provide increasing

services to the community while maintaining a surplus of

funds from its yearly operations, in order to ensure our

long-term financial stability is maintained.

The net result includes developer and other contributions

that are disclosed as revenue but then set aside to fund

current and future infrastructure costs. Each approved

development is required to contribute either completed

assets (called donated assets) or cash towards the

building of current and future infrastructure necessary to

support increased population levels. We carefully monitor

city expansion and plans for priority infrastructure needs.

We also receive grants and subsidies from the State and

Federal governments, which are used to fund identified

operational and asset (capital) projects.

We actively seek out additional funding to reduce the

burden on ratepayers. Amounts transferred to reserve are

disclosed in the statement of changes in equity.

Sourcing our revenue: where our money came from

We receive revenue from a number of different sources.

Our revenues are used to fund both operational and asset

development expenditure and are based strictly on the

recovery of costs incurred to provide the levels of service

expected by the Logan community.

Many of our revenue sources have a base charge, used to

partly recover infrastructure costs, and a usage element,

Rates - 68%$353.3m

Interest and other – 2%$8.0m

Recoverable works and sales – 4%$21.0m

Fees and charges – 5%$25.4m

Grants and subsidies – 9%$44.9m

Asset donations – 12%$64.1m

Total revenue$516.8m

2013/2014 revenue sources

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Key expenditure statistics include:

• Our total operating costs amounted to $417.3 million,

an increase of $8.3 million (two per cent) over last

year. There were no material increases in any expense

categories during the year.

• We spent $150 million on expanding and replacing

city assets. Such expenditure is accumulated in

capital projects and then recognised as assets on

commissioning of the work.

• Thirty-eight per cent of our operating cost was incurred

for purchasing materials and services. Materials and

services expenditure is necessary to maintain asset

service levels and for the achievement of community

objectives portrayed in our Corporate Plan.

• The value of assets under our administration is $4.649

billion net worth, which means we have set aside $92.8

million in depreciation for the year. These funds are

used to improve and replace our infrastructure and

other assets.

Other costs – 3%$11.8m

Borrowing costs – 3%$11.8m

Plant costs – 4%$15.7m

Depreciation – 22%$92.8m

Materials and services – 38%$161.7m

Employee costs – 30%$123.5m

Total expenses$417.3m

2013/2014 expenditure

linked to consumption. This ensures a fair distribution of

costs across the community.

Key revenue statistics for 2013/2014 include:

• Our recurrent revenue increased by $30.3 million (7.8

per cent) over the year. The bulk of the increase came

from water and wastewater revenues, which accounted

for an additional revenue amount of $21.9 million from

mainly rates and usage charges.

• Grants and subsidies and developer contributions

represented 9 per cent of our total revenue. Of this,

$9.8 million (last year $12.4 million) was used for

operational purposes while $35 million (last year $35

million) was used for targeted capital programs such

as the correction of road black spots and other safety

initiatives.

• Developers provided $64.2 million (last year $36.6

million) in completed assets as part of approved

development applications. This represents an increase

of 175 per cent on last year.

Total expenses: where we spent the money

We incur both operational and capital expenditure. The

following information shows operational spending only,

because capital spending is added to the carrying value of

assets when incurred.


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The statement of comprehensive income summarises

changes to the value of a business other than those in the

income statement.

During 2013/2014, we increased the carrying value of our

assets by $158 million through revaluation.

As part of our sustainability management, we undertake

regular reviews of the condition and carrying value of

assets.

Statement of comprehensive income

We manage the deterioration of asset conditions through

planned maintenance programs, while we provide for

changes in the replacement costs of assets through

revaluation.

Our assets have increased by $294 million over the year.

The main change is in property, plant and equipment

assets due to $150 million worth of new and replacement

assets and $158 million worth of revaluations, as reported

above, as well as $64 million in donated assets received

from developers and a $102 million reduction in asset

values due to depreciation and asset reworks incurred

during the year. Our cash balance has increased by $24

million over the year due to new loan drawdowns to be

used for upcoming capital works.

2013/2014 net worth ($m)

ITEM AMOUNT

Assets (what the community owns) 4,649

LESS liabilities (what the community owes) (327)

Community equity 4,322

Statement of financial position

What are our assets?

The bulk of our assets are in the form of infrastructure

assets such as roads and drainage, and water and

wastewater, which collectively represent 71 per cent of our

total asset base. Total assets are made up as follows:

A significant part of our activities are focused on the

maintenance and upgrade of infrastructure assets,

including roads, drainage, water, wastewater and waste

services.

We also complete ongoing preventative maintenance

processes to maintain high asset service levels for

community use.

Asset types

Debtors – 1%$61m

Inventory – 1%$36m

Cash – 4%$172m

Property, plant and equipment – 22%$1,047m

Roads and drainage – 42%$1,940m

Water and wastewater – 30%$1,382m

Total assets

$4,649m*

Other assets – 0%$11m

*net worth

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What are our liabilities?

The bulk of our liabilities are in the form of loans, which

represent 78 per cent of our total liabilities. Certain

projects are financed through loan borrowing in order to

ensure inter-generational equity in the allocation of cost.

We set aside funds to rehabilitate our landfill and quarry

sites as well as for employee entitlements.

The major components of our liabilities are as follows:

Our financial strategy has been to reduce loans over the

past few years to provide funding for future replacement of

key infrastructure assets. This strategy was evidenced by

a reduction in debt per capita from $398 to $367 over the

four-year period from 2007/2008 to 2010/2011.

In 2011/2012, we had to borrow to fund certain capital

projects due to a reduction in development activity in the

city. In 2012/2013, we received an additional $58.6 million

in borrowings transferred from Allconnex Water. Due to

these changing circumstances, our debt per capita has

grown to $759 by 30 June 2014.

Liability types

Provisions – 8%$26m

Creditors – 22%$73m

Loans – 70%$228m

Total liabilities$328m

Other liabilities – 0%$1m

Our net assets grew by 6.4 per cent during 2013/2014

due to the changes in asset carrying values as described

above.

What is our debt strategy?

Like other councils, we undertake a loan borrowing

program to fund new major facilities that are constructed

to service community needs.

The following information outlines important measures of

debt management.

Assets and liabilities: five-year trend ($m)

Assets (net worth)

Liabilities

Equity

2009/2010 2010/2011 2011/2012 2012/2013 2013/2014

(328)

4,32

1

4,64

9

4,06

2

(293)

4,35

5

4,10

0

(182)4,

282

3,92

9

(164)

4,09

3

4,02

4

(179)

4,20

3


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Debt and capital expenditure trends

The debt and capital expenditure graph reflects our total

outstanding debt and capital works expenditure program

over the past five years.

Between 2010 and 2014, our debt increased from $107.3

million to $228.2 million, an increase of $120.9 million,

including $58.6 million in additional debt in 2012/2013,

which transferred from Allconnex Water.

Between 2010 and 2014, we spent $540 million ($591

million less $51 million transferred from Allconnex Water)

on building new community facilities and/or increasing our

infrastructure services such as roads, water, sewerage and

reticulation.

Outstanding debt and capital expenditure ($m)

Outstanding debt

Capital expenditure

2010 2011 2012 2013 2014

150

228.

2

165.

8

195.

7

76.7

120

66

105.

6

132.

4

107.

3

Debt per capita

The debt per capita graph presents the value of our debt

per resident over the past five years. Our debt per capita

has increased from $390 to $759 over the five-year period.

Approximately $200 of this increase is due to the debt

transferred from Allconnex Water.

We manage financial assets and liabilities to progressively

optimise cash and debt levels. Our strategy is to reduce

debt levels to provide borrowing facility in preparation for

future asset upgrades and replacements.

Debt per capita ($)

2010 2011 2012 2013 2014

390 381417

668

759

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Percentage of revenue required to fund debt repayments

The percentage of revenue used to fund capital and

interest repayments provides an indication of how much of

our revenue is committed to fund past borrowings.

The percentage of revenue to finance debt repayments has

been between two per cent and five per cent in the past

five financial periods.

Debt servicing ratioDebt servicing ratio

2010 2011 2012 2013 2014

2.21

3.754.22

2.02 2.09

Percentage of assets funded by debt

2010 2011 2012 2013 2014

2.55 2.592.80

4.49

4.91

Percentage of assets funded by debt

Sound financial management also requires a balance of

affordability to fund debt while increasing our asset base

to meet community needs.

The percentage of assets funded by debt has remained

consistent at two to three per cent between 2008 and

2012, but then increased to 4.5 per cent in 2012/2013

and 4.9 per cent in 2013/2014 due to the additional debt

transferred from Allconnex Water.

How healthy is our liquidity?

Another important indication in determining the financial

health of an organisation is to measure its ability to

meet commitments when they fall due. This indicator

is commonly known as the working capital ratio and

examines the value between short-term assets and

liabilities.

A result of better than a one-to-one ratio reflects a strong

ability by an organisation to have sufficient funds to

continue to maintain its cash flows and hence meet its

commitments.


We had, on average over the past five years, 3.42 times

the amount required in current assets to pay our short-

term liabilities. In 2014, the ratio was 3.15:1, which was an

increase from 3:1 in 2013.


2010 2011 2012 2013 2014

2.45

4.104.37

3.003.15


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The statement of changes in equity measures the change

in our net wealth and considers such items as retained

earnings, revaluations of our asset base and reserves held

for future capital works

We have also elected to voluntarily include an

appropriation statement and capital funding statement in

the financial statements. While not required by Australian

Accounting Standards or the Local Government Act,

these statements provide further transparency of our

management of community funds by disclosing funds

transfers to and from revenue and reserves and details of

capital funding.

We have incurred capital expenditure and loan repayments

of $223 million in the year, which were partially funded

from transfers from reserves, developer contributions,

planned loan funding and provisions included in our rates

charges.

Gross transfers to capital and operational reserves

amounted to $128.8 million in 2013/2014, although this is

offset by $37.3 million in transfers from reserves to fund

asset write-offs and operational expenditures. Part of

reserves funds have been used to fund the $223 million

capital expenditure and loan redemptions incurred in the

year. Funds collected in previous years may be transferred

back to operations to fund operational projects or as

capital funding to fund capital projects.

The following table presents net transfers between

reserves and operations over the past five years, but it

excludes any gain or loss on water reform.

Revenues transferred to reserve to fund asset expenditure ($m)

2009/ 2010

2010/ 2011

2011/ 2012

2012/ 2013

2013/ 2014

Net result 55.1 48.9 45.6 49.3 99.4

Transfer (54.9) (46.1) (42.1) (46.81) (91.5)

Surplus 0.2 2.8 3.5 2.5 7.9

The 2013/2014 net result and transfers exclude a gain of

$42.5 million on transfer of assets from Allconnex Water.

The gain was incurred as a result of water reform and is

unlikely to recur.

Statement in changes of equity

Community wealth

Community wealth, or community equity, is measured as

the net of our assets less liabilities. Comparative trends

show that we have a healthy community equity position,

which has grown steadily over the past five years.

A portion of community wealth is cash-backed by an

appropriate level of reserves held to plan for future

projects, which, with financial planning, can place less

reliance on loan borrowing in meeting the needs of the

community.

Our equity has increased by $259 million over the past

year due to increases in asset values.

Community equity

2010 2011 2012 2013 2014

4,024 3,9304,100 4,062

4,322

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The statement of cash flows identifies how we received

and spent our money during the year, resulting in what

cash is available at the end of the year.

Cash flows 2013/2014 ($m)

Opening balance 147.6

PLUS cash received 494.6

LESS cash spent (470.2)

Cash available at year end 172.0

Major sources of cash received and spent ($m)

2012/2013 2013/2014

Net cash received from trading 110.2 103.8

New loans 24.4 41.9

Purchase of assets (net) (109.3) (112.6)

Repayment of debts (7.8) (8.7)

Net cash received/(spent) 17.5 24.4

Cash available

While our current cash balance is $172 million, it is

important to note that this amount is restricted for specific

purpose such as future capital works.

We started the financial year with $147.6 million as the

current cash balance and ended with $172 million. The

increase is due to a positive cash inflow from operations

and new loans borrowings.

Looking forward, our short and long-term cash flows

indicate that sufficient cash is available to meet recurring

activities and capital expenditure.

Sustainability measures

Council’s Corporate Plan identifies seven priority focus

areas:

• Building our major infrastructure (MI)

• Building our city’s image (CI)

• Building our economic base (EB)

• Building our environment (E)

• Building our service excellence (SE)

• Building the wellbeing of our communities (WC)

• Managing growth in our city (MG)

Statement of cash flows

All of these priorities require both an immediate and longer

term focus, and we have included both legislated and

additional measures below that provide an indication of

our sustainability.

The Local Government Act 2009 s102 (2) states that ‘a

local government is financially sustainable if the local

government is able to maintain its financial capital and

infrastructure capital over the long term.’

A lack of explanation and trend analysis can provide

a misleading interpretation of our financial capital and

infrastructure capital.

We have provided a trend analysis of the required

measures plus additional measures of financial

sustainability, such as an interest cover ratio, a working

capital ratio and an asset consumption ratio, each of which

is relevant in the determination of financial sustainability.

What is financial capital and infrastructure capital?

Financial capital

This is the money we use to finance our operations.

Without continued access to financial capital, we would

not be able to provide services to the community.

We need to maintain sufficient long-term financial capital

to continue operating and do this by extensively planning

our operations and taking account of current and future

asset maintenance, renewals, upgrades and expansions,

as well as related operational costs required to service a

growing city.

Our long-term financial plan includes an assessment of

our ability to borrow funds, access to grants and subsidies

and future development contributions, which are used to

finance the infrastructure required to support development

in the city.

Infrastructure capital

This refers to the physical assets that we construct

and then maintain. All of these assets need to be in a

condition that provides a level of service acceptable to

the community. Our extensive maintenance, renewals and

upgrade programs provide the roads, stormwater drainage,

landfill, and water and wastewater assets necessary to

service the city.


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What are the measures and what do they mean?

Sustainability measures focus on both the present and

the future. We present long-term financial sustainability

measures, which are based on our budget and long-

term planning processes, as well as short-term financial

sustainability measures.

Sustainability measures required by legislation

The three financial sustainability measures required by the

Local Government Regulation 2012 are:

Asset sustainability ratio

The asset sustainability ratio is an approximation of the

extent to which our property, plant and equipment assets

are being replaced as they reach the end of their useful

lives.

The ratio is calculated as the value of property, plant

and equipment renewals capital expenditure divided by

property, plant and equipment depreciation expense.

The theory is that depreciation expense represents the

extent that an asset has ‘worn out’ over the financial year

while renewals capital expenditure represents the extent

that the worn out portion has been replaced.

The ratio is misleading and should be read in conjunction

with our long-term forecasts and financial planning.

The following additional information should be considered:

• The majority of our property, plant and equipment

comprises infrastructure assets.

• Our infrastructure assets have very long useful lives,

often in excess of 50 years. Infrastructure assets do

not wear out uniformly over their lives and are not

replaced uniformly either. The ratio does not take

account of our long-term asset management and

financial plans, which include estimates of when

infrastructure assets will be replaced, the future costs

of these replacements and how they will be funded.

• Our depreciation is mainly based on a straight line

methodology. Our road pavement depreciation is

based on asset condition assessments undertaken

progressively over the lives of the assets and would

more accurately approximate actual depreciation,

while for other infrastructure assets depreciation is

determined mainly using a straight line depreciation

methodology. We actively review depreciation

methodologies for other infrastructure assets, which

could lead to a change in depreciation expense in the

future, as the methodology will take account of both

the stage of life and condition of the asset to determine

the rate of depreciation.

• Council’s assets are ‘relatively new’ and are well-

maintained. Newer and well maintained assets tend to

depreciate at a slower rate. Inclusion of our extensive

maintenance expenditures would provide a more

accurate determination of asset sustainability.

The asset sustainability ratio was introduced in the past

three years.

Asset sustainability ratio: three-year trend

2011/2012 2012/2013 2013/2014

Asset renewals

($m)

21.4 61.7 76.2

Depreciation ($m) 56.6 74.4 91.6

The 2010/2011 and 2011/2012 amounts were based on

infrastructure assets only, although from 2013/2014, the

amounts used are based on all of our property, plant and

equipment. An acceptable target is a ratio greater than 90

per cent and our asset sustainability ratio indicates that

the rate of our infrastructure renewal and/or replacement

activity is behind that required to maintain infrastructure

capital. However, this measure should be read in

conjunction with the factors mentioned above to obtain a

clearer measure of asset sustainability.

Asset sustainability ratio: %

2012/20132011/2012 2013/2014

37.8

73.2

80.3

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Net financial liabilities ratio

The net financial liabilities ratio measures the extent to

which net financial liabilities can be serviced by operating

revenues and is a short-term liquidity measure. The ratio

determines how well placed we are to pay our liabilities out

of current operating revenue and is calculated as the value

of net financial liabilities (assets) divided by operating

revenue.

Net financial liabilities (assets) are calculated as total

liabilities minus current assets, and a negative measure

means that our current assets exceed total liabilities.

This ratio does not take account of liability repayment

periods, which include longer-term borrowings and may

be misleading. A more accurate measure of short-term

liquidity is provided through the working capital ratio which

compares current assets to current liabilities rather than all

liabilities, and is presented in the body of this report.

We have provided a net financial liability trend over the

past five years.

Net financial liabilities (assets) ratio

2009/ 2010

2010/ 2011

2011/ 2012

2012/ 2013

2013/ 2014

Current

assets ($m)

185.4 194.5 212.2 247.6 272.7

Total

liabilities ($m)

178.8 163.6 182.4 292.9 327.5

Net financial

liabilities

(assets) ($m)

(6.6) (30.9) (29.8) 45.3 54.8

Operating

revenues

($m)

298.2 248.0 289.4 386.5 416.8

The ratio indicates that we are well placed to meet our

financial obligations. Current assets in all cases, except for

the past two financial years, have exceeded total liabilities

meaning that there are expected to be more cash inflows in

the short term than are needed to pay all of our liabilities.

The position of the past two years has resulted from short-

term borrowings transferred from Allconnex Water.

The Department of Local Government and Planning’s

Financial Management (Sustainability) Guideline 2011

indicates that a ratio of less than zero (negative) indicates

that the current assets exceed total liabilities and therefore

the local government appears to have significant financial

capability to increase its loan borrowings if necessary.

This endorses our strategy to maintain low borrowings in

anticipation of future infrastructure assets replacement

expenditures (see asset sustainability ratio).

Operating surplus ratio

The operating surplus ratio measures the extent to which

revenues raised to cover operational expenses only are

available for capital funding and other purposes and is

calculated as net operating result (presented in the income

statement) divided by operating revenue.

A positive ratio indicates that surplus revenue is available.

A negative ratio indicates an operating deficit, which is

considered not sustainable in the long term.

We have provided an operating surplus (deficit) trend over

the past five years and a forecasted ratio.

Operating surplus (deficit) ratio

2009/ 2010

2010/ 2011

2011/ 2012

2012/ 2013

2013/ 2014

Operating

revenues

($m)

298.6 248 289.4 386.5 416.8

Net result

($m)

(29.8) (6.6) 6.8 (7.9) 8.9Net financial liabilities (assets) ratio: %

2009/2010 2010/2011 2011/2012

2012/2013 2013/2014(2.2)

(12.5)

(10.3)

11.7

13.2

Operating surplus (deficit) ratio: %

2009/2010 2010/2011

2011/2012

2012/2013

2013/2014

(10.1)

(2.7)

2.3

(2.0)

2.1


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We incurred an operating surplus in 2013/2014. Some of

this is because we are progressively reviewing our asset

depreciation and revaluation methodologies and have

switched the water and wastewater valuation methodology

from a depreciated replacement cost to a discounted cash

flow basis.

Additional sustainability measures

Interest cover ratio

The interest cover ratio is an important short-term liquidity

measure that provides a measure of the extent to which

operating revenues are committed to funding interest

expense on current loan borrowings and leases.

A high interest coverage ratio indicates that a large portion

of current operating revenues is being used to fund finance

charges associated with borrowings and that potentially a

council may not be able to meet its interest commitments.

A high interest cover ratio may also mean a restriction

on future borrowings and, as such, is an important

sustainability measure. The ratio is calculated as net

interest expense (revenue) divided by operating revenue.

Net interest expense (revenue) is interest expense minus

interest revenue.

We have provided an interest cover trend over the past five

years.

Interest cover ratio

2009/ 2010

2010/ 2011

2011/ 2012

2012/ 2013

2013/ 2014

Interest

expense ($m)

4.7 6.8 6.5 9.8 10.7

Interest

revenue ($m)

4.8 6.9 7.6 8.5 7.3

Net interest

expense

(revenue)

($m)

(0.1) (0.1) (1.1) 1.3 3.4

Operating

revenues

298.2 248 289.4 386.5 416.8

In most cases, our interest received for the year exceeds

interest paid and hence there is no further impost on

operating revenue. Recent increases in borrowings have

resulted in an interest expense that exceeds interest

revenue, although the excess is minor and means that we

have extensive facility for future borrowing to fund capital

replacement and renewal.


The working capital ratio is already presented under our

liquidity measures and commentary above and is not

repeated here. The measure provides an indication of the

excess of Council’s current assets over current liabilities.

A ratio in excess of 1:1 is a strong indicator of short-term

financial sustainability.

Asset consumption ratio

The asset consumption ratio is a measure of the written

down value of depreciable assets to their ‘as new’ value

at up-to-date prices and highlights the average aged

condition of non-current assets.

The ratio is potentially misleading and is dependent on

the depreciation methodologies used for assets (see

asset sustainability ratio comments). It is calculated as

the written down value of property, plant and equipment

assets divided by the gross current replacement cost of

property, plant and equipment assets. The ratio indicates

Interest cover ratio: %

2009/2010 2010/2011

2011/2012

2012/2013 2013/2014

0 0

(0.4)

0.3

0.8

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the extent that property, plant and equipment assets are

through their lives on average, and a high ratio indicates

that assets are still new.

We have provided an asset consumption trend over the

past five years.

Asset consumption ratio ($m)

2009/ 2010

2010/ 2011

2011/ 2012

2012/ 2013

2013/ 2014

Property,

plant and

equipment

written down

value

3,489 2,259 2,400 3,525 3,791

Property,

plant and

equipment

gross

5,391 3,444 3,647 5,355 5,802

Our total property, plant and equipment assets were

impacted by South-East Queensland Water Reform during

2010/2011, 2011/2012 and 2012/2013, when assets were

transferred to Allconnex Water and then returned on 1 July

2012.

Asset consumption ratio: %

2009/2010 2010/2011 2011/2012 2012/2013 2013/2014

64.7 65.6 65.8 65.8 65.3

Summary

We ended the 2013/2014 financial year in a sound financial

position.

Our current position provides the building blocks for

stability that our long-term financial strategy provides for

and allows us to meet our future obligations and demands

of our community in the foreseeable future.


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LOGAN CITY COUNCIL Annual financial statements

30 JUNE 2014

9130032

TABLE OF CONTENTS

Page(s) Key financial statements Statement of comprehensive income FS 2 Statement of financial position FS 3 Statement of changes in equity FS 4 Statement of cash flows FS 4 Notes to the financial statements 1 Significant accounting policies FS 5 - 21 2 Analysis of results by function FS 22 - 27 3 Rates revenue FS 28 4 Fees and charges FS 28 5 Recurrent donations, contributions and grants FS 28 6 Interest received FS 28 7 Profit on land held for sale FS 28 8 Donated assets FS 28 9 Capital contributions FS 29 10 Capital grants and subsidies FS 29 11 Gain/ (loss) on sale of non current assets FS 29 12 Share of jointly controlled entity profit FS 29 13 Reduction in rehabilitation provision FS 29 14 Employee costs FS 29 15 Material and services FS 30 16 Depreciation and amortisation FS 30 17 Finance costs FS 31 18 Other expenses FS 31 19 Capital expenses FS 32 20 Conditions over contributions FS 32 21 Cash and cash equivalents FS 32 22 Trade and other receivables FS 33 23 Inventories FS 33 24 Prepayments FS 33 25 Other financial assets FS 34 26 Investment in subsidiary FS 34 27 Investment in jointly controlled entity FS 35 28 Property, plant and equipment FS 36 - 38 29 Intangible assets FS 38 30 Trade and other payables FS 38 31 Borrowings FS 39 32 Financial risk management FS 39 - 41 33 Fair value measurements FS 42 - 48 34 Provisions FS 49 - 50 35 Other liabilities FS 50 36 Asset revaluation surplus FS 50 37 Retained surplus/ (deficiency) FS 51 38 Cash flow information FS 52 39 Trust fund FS 53 40 Commitments for expenditure FS 53 41 Contingent liabilities FS 54 42 43

Contingent assets Superannuation

FS 55 FS 55

44 Statement of activities to which the code of competitive conduct applies FS 56 45 46

Reincorporation of Council's water business Voluntary change in accounting policy and prior period adjustment

FS 57 FS 58 - 59

47 Events after the reporting period FS 59 Management and audit certificates Management certificate FS 60 Audit report FS 61 - 62 Unaudited Statements of appropriation and capital funding FS 63 - 64

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LOGAN CITY COUNCIL Statement of comprehensive income

For the year ended 30 JUNE 2014

FS - 2

Note

2014

$’000

2013 Restated

$’000 Revenue

Recurrent revenue Rates revenue 3 353,316 324,681 Fees and charges 4 25,411 21,685 Recurrent donations, contributions and grants 5 9,797 12,436 Interest received 6 7,282 8,529 Profit on sale of assets held for sale 7 - 2,048 Recoverable works and commissions 12,154 10,564 Sale of materials and services 8,806 6,559

416,766 386,502 Capital revenue

Donated assets 8 64,159 36,576 Capital contributions 9 29,901 28,081 Capital grants and subsidies 10 5,219 6,875 Gain on the sale of non current assets 11 131 227 Share of jointly controlled entity profit 12 4 - Reduction in rehabilitation provision 13 575 112 Gain on market value realisation on borrowings 11 - Gain on net asset transfers from AllConnex Water 46 - 42,477

100,000 114,348 Total revenue 516,766 500,850

Expenses

Recurrent expenses Employee costs 14 123,540 116,653 Materials and services 15 177,387 173,087 Depreciation and amortisation 16 92,819 90,840 Finance costs 17 11,829 11,421 Other expenses 18 2,328 2,371

407,903 394,372 Capital expenses

Capital expenses 19 9,415 14,667

9,415 14,667 Total expenses 417,318 409,039 Net result 99,448 91,811

Net result attributable to: Net recurrent revenue/ (expense) 8,863 (7,870) Net capital revenue/ (expense) 90,585 99,681

Net result for the year 99,448 91,811 Other comprehensive income Items that will not be reclassified to net result

Revaluation of property, plant and equipment 28 159,919 (129,434)

Other comprehensive income for the year 159,919 (129,434) Total comprehensive income for the year 259,367 (37,623) This statement should be read in conjunction with the accompanying notes and significant accounting policies.


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LOGAN CITY COUNCIL Statement of financial position

As at 30 JUNE 2014

FS - 3

Note

2014

$’000

2013 Restated

$’000

2012 Restated

$'000 Current assets

Cash and cash equivalents 21 172,047 147,675 130,197 Trade and other receivables 22 60,851 59,972 34,729 Inventories 23 35,621 36,187 44,404 Prepayments 24 4,171 3,792 2,874

272,690 247,626 212,204 Non-current assets

Other financial assets 25 190 190 502,045 Investment in jointly controlled entity 27 503 499 499 Investment in associate - - 626,285 Property, plant and equipment 28 4,368,725 4,100,993 2,938,501 Intangible assets 29 6,869 5,736 2,565

4,376,287 4,107,418 4,069,895 Total assets 4,648,977 4,355,044 4,282,099 Current liabilities

Trade and other payables 30 72,756 71,615 39,921 Borrowings 31 10,546 8,716 5,523 Provisions 34 2,473 1,611 1,961 Other liabilities 35 884 621 1,168

86,659 82,563 48,573 Non-current liabilities

Borrowings 31 217,661 186,965 114,507 Provisions 34 23,193 23,419 19,299

240,854 210,384 133,806 Total liabilities 327,513 292,947 182,379 Net community assets 4,321,464 4,062,097 4,099,720 Community equity

Asset revaluation surplus 36 2,072,404 1,912,485 2,041,919 Retained surplus 37 2,249,060 2,149,612 2,057,801

Total community equity 4,321,464 4,062,097 4,099,720 This statement should be read in conjunction with the accompanying notes and significant accounting policies. The 2012 and 2013 Statements of Financial position have been restated following a prior period adjustment due to an error in 2011/12 and 2012/13 roads and drainage depreciation, an adjustment to water and wastewater asset carrying values due to a voluntary change in accounting policy, and a reclassification of leave balances. Details of these changes are provided in note 46.

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LOGAN CITY COUNCIL Statement of changes in equity and Statement of cash flows


FS - 4

Statement of changes in equity for the year ended 30 June 2014

Asset revaluation

surplus $'000

Retained surplus

$'000

Total community

equity $'000

Balance at 1 July 2012 2,041,919 2,057,801 4,099,720 Net result from continuing operations restated 91,811 91,811 Other comprehensive income for the year restated (129,434) (129,434)

Balance at 30 June 2013 restated 1,912,485 2,149,612 4,062,097 Net result from continuing operations 99,448 99,448 Other comprehensive income for the year 159,919 159,919

Balance at 30 June 2014 2,072,404 2,249,060 4,321,464 Note 36 37

Statement of cash flows for the year ended 30 June 2014

Note

2014 $’000

2013 $’000

Cash flows from operating activities

Receipts from customers (inclusive of goods and services tax) 399,195 374,687 Payments to suppliers and employees (inclusive of goods and services tax)

(300,428)

(275,251)

98,767 99,436 Interest received 6,194 8,529 Finance costs paid (11,002) (10,227) Recurrent donations, contributions and grants 5 9,797 12,436

Net cash from operating activities 38 103,756 110,174

Cash flows from investing activities

Payments for property, plant and equipment 28 (147,692) (161,577) Payments for intangible assets 29 (2,374) (4,210) Proceeds from sale of property, plant and equipment 11 2,355 2,125 Capital contributions 9 29,901 28,081 Capital grants and subsidies 10 5,219 6,875 Receipts from AllConnex Water due to water reform - 19,429

Net cash used in investing activities (112,591) (109,277)

Cash flows from financing activities

Proceeds from borrowings (loans raised) 31 41,945 24,382 Repayment of borrowings (capital repayments) 31 (8,738) (7,801)

Net cash provided by/ (expended on) financing activities 33,207 16,581

Net (decrease)/increase in cash and cash equivalents held 24,372 17,478 Cash and cash equivalents at beginning of reporting period 147,675 130,197 Cash and cash equivalents at end of reporting period 21 172,047 147,675 These statements should be read in conjunction with the accompanying notes and significant accounting policies. Council has adjusted the presentation in the cash flow statement in order to separately disclose operational and capital contributions, donations and subsidies.


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LOGAN CITY COUNCIL Statement of changes in equity and Statement of cash flows


FS - 5

1. Significant accounting policies

General information

Logan City Council (Council) is a not-for-profit local government entity constituted under the Queensland Local Government Act 2009 and charged with the good rule and local government of the City of Logan.

The Council is domiciled in Australia. Its registered office and principle place of business are located at:

150 Wembley Road Logan Central Queensland 4114

Basis of preparation

These financial statements are general purpose financial statements for the period 1 July 2013 to 30 June 2014 and have been prepared in accordance with the Local Government Act 2009, the Local Government Regulation 2012 and Australian Accounting Standards and Interpretations, and comply with other requirements of the law. Australian Accounting Standards include Australian equivalents to International Financial Reporting Standards (‘A-IFRS’). The financial statements are presented in Australian dollars unless otherwise noted.

These financial statements were authorised for issue by Council on 23 September 2014. Compliance with International Financial Reporting Standards (IFRS)

Australian Accounting Standards include requirements for not-for-profit entities that are inconsistent with IFRS. To the extent that these inconsistencies are applied, these financial statements do not comply with IFRS as issued by the International Accounting Standards Board. The main impacts are the offsetting of revaluation and impairment gains and losses within a class of assets, and the timing of the recognition of non-reciprocal grant revenue. Historical cost convention

These financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain financial assets and certain classes of property, plant and equipment at fair value. Historical cost is generally based on the fair values of the consideration given in exchange for assets. Fair value

Fair value means the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date taking account of characteristics that are specific to that asset or liability. Valuation techniques and inputs used to develop fair value measurements are provided in the accounting policy notes below.

The recognised fair values of financial and non-financial assets and liabilities are classified according to the following fair value hierarchy that reflects the significance of the inputs used in making these measurements: Level 1 - Fair values that reflect the unadjusted quoted prices in active markets for identical assets/liabilities. Level 2 - Fair values that are based on inputs that are directly or indirectly observable for the asset/liability (other than unadjusted quoted prices). Level 3 - Fair values that are derived from data not observable in a market.

Council recognises transfers between the fair value hierarchy levels, where relevant, at the end of the reporting period. A transfer between the fair value hierarchy levels may occur if the basis of valuation was changed. Details of fair value measurements are provided in note 33.

Additional management information

Following amendments to the Local Government Finance Standard 1994, effective from 9 April 2003, the financial statements are not required to include the Appropriation Statement, Capital Funding Statement, or the Statement of Original Budget compared with Actual Results.

Council has adopted these amendments to simplify the statements for audit purposes, however Council considers that the financial information supplied by the Appropriation Statement and the Capital Funding Statement provides additional transparency of the financial stewardship of Council to the reader, and has therefore included the Appropriation Statement and the Capital Funding Statement in an unaudited addendum.

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LOGAN CITY COUNCIL Notes to financial statements

30 JUNE 2014

FS - 6

1. Significant accounting policies (continued)

Critical accounting judgements and key sources of estimation uncertainty

The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise judgement in the process of applying the Council's accounting policies. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which they occur if the revision affects only that period or current and future periods.

The following are the critical judgements and estimations that management have made in the process of applying the Council’s accounting policies and that have the most significant effect on the amounts recognised in the consolidated financial statements:

Property, plant and equipment depreciation methodology, estimated useful lives and residual values - Management reviews the depreciation methodology, estimated useful lives and residual values of property, plant and equipment assets at the end of each reporting period based on previous experience with each asset category. There have been no major changes during the current year and depreciation methodologies and useful lives remain as disclosed in note 1(i).

Property, plant and equipment fair value measurements - Most property, plant and equipment assets are measured at fair value. Where there is an active market for the assets, fair value is determined by reference to market value. Where there is no active market for the assets, fair value is determined by use of a valuation technique. Due to their specialist nature, most Council assets are measured at depreciated replacement cost.

During the year, management determined that a discounted cash flow valuation approach would be more relevant to the valuation of water and wastewater infrastructure and facilities assets as the water business unit has been operated on a cash-generating basis. Details of the change in policy and its financial effects are disclosed in note 46.

Landfill and quarry rehabilitation provisions - As reported in note 1(r), a provision is made for the cost of restoration in respect of refuse dumps (landfills) and quarries where it is probable the Council will be liable, or required, to incur such a cost on the cessation of use of these facilities. The provision is measured at the expected cost of the work required; discounted to current day values using the interest rates attaching to Commonwealth Government guaranteed securities with a maturity date corresponding to the anticipated date of the restoration.

The estimated cost to restore Council's quarry site has been reduced during the current accounting year due to the following actions undertaken by Council's Roads Construction and Maintenance (RCM) branch:

Established a system to recycle materials from spoil such as topsoil and gravels of various grades. Collected tree mulch following storms for reuse in landscaping or the manufacture of garden soil. Undertaken to retain approximately 50% of the Kingston quarry site as a recycling centre and associated material

stockpiles.

The impacts of the changes include:

Part of the site will not need rehabilitation Topsoil and mulch will be available onsite The life of the filling operation will be extended and the timing for restoration delayed The current fencing will not all be replaced with bollards The access to the meteorological station may not need to be relocated The existing structures may not need to be removed The density of planting of the area to be revegetated may reduce due to natural regeneration

Employee leave entitlements - As reported in note 1(s), employee leave entitlements are calculated based on the probability that employees will reach entitlement to vested sick leave and long service leave where relevant and an estimation of the timing that leave will be taken or paid out for all leave types. Management determines these probabilities based on recent leave and employment trends as recorded in Council's pay system. There have been no major variations to these trends in the current accounting period.


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30 JUNE 2014

FS - 7


New accounting standards and interpretations

Standards and interpretations affecting amounts reported in the current period (and/ or prior periods)

In the current year, Council adopted all new and revised Standards and Interpretations issued by the Australian Accounting Standards Board (AASB) that are relevant to its operations and effective for the current reporting period. The adoption of the new and revised Standards and Interpretations has not resulted in any material changes to Council's accounting policies.

Council adopted AASB13 Fair Value Measurements and AASB2011-8 Amendments to Australian Accounting Standards arising from AASB13, in the 2011/12 financial year. The adoption of AASB13 has not had any significant impact on the amounts reported and Council has included additional disclosures in relation to the measurement of fair value for both assets and liabilities as required by the standard (see note 33).

Standards and interpretations in issue not yet adopted

At the date of authorisation of the financial statements, the Standards and Interpretations listed below were in issue, but not yet effective. Effective dates are for annual reports beginning on or after the date disclosed:

Standard Description Effective dates AASB9 Financial Instruments 1 January 15 AASB11 Joint Arrangements 1 January 14 AASB12 Disclosure of interest in other entities 1 January 14 AASB127 Separate Financial Statements (replaces the existing standard together

with AASB10) 1 January 14

AASB128 Investments in Associates and Joint Ventures (replaces the existing standard)

1 January 14

AASB1055 Budgetary reporting 1 July 14 AASB2009-11 Amendments to Australian Accounting Standards arising from AASB9

(December 09) 1 January 15

AASB2010-7 Amendments to Australian Accounting Standards arising from AASB9 1 January 17 AASB2011-7 Amendments to Australian Accounting Standards arising from the

Consolidation and Joint Arrangements standards 1 January 14

AASB2012-3 Amendments to Australian Accounting Standards - Offsetting Financial Assets and Financial Liabilities

1 January 14

AASB2013-1 Amendments to AASB1049 - Relocation of Budgetary Reporting Requirements

1 July 14

AASB2013-3 Amendments to AASB136 - Recoverable amount disclosures for Non-Financial Assets

1 January 14

AASB2013-8 Amendments to Australian Accounting Standards - Australian Implementation Guidance for Not-for-Profit Entities - Control and Structured Entities (AASB10, AASB12 & AASB1049)

1 January 14

AASB2013-9 Amendments to Australian Accounting Standards - Conceptual Framework, Materiality and Financial Instruments

20 December 13 1 January 14 1 January 15

Interpretation 21 Levies 1 January 14

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Management has estimated that the standards and interpretations in issue, but not yet adopted by Council, will have the following impact on Council's financial statements in the period of initial application:

AASB9 Financial Instruments (effective from 1 January 2017)

AASB9, which replaces AASB139 Financial Instruments: Recognition and Measurement, is effective for reporting periods beginning on or after 1 January 2017 and must be applied retrospectively. The main impact of AASB9 is to change the requirements for the classification, measurement and disclosures associated with financial assets. Under the new requirements the four current categories of financial assets stipulated in AASB139 will be replaced with two measurement categories: fair value and amortised cost. Financial assets will only be able to be measured at amortised cost where specific conditions are met.

As a result, Council will be required to measure its financial assets, including its investments in SEQ Regional Recreational Facilities Pty Ltd, Invest Logan Pty Ltd and the Logan Country Financial Services Ltd, at fair value. Each of these entities is a non-trading entity and insufficient information exists to determine a market based fair value. Council thus considers that cost is an appropriate measure of fair value for these investments and does not anticipate any changes to carrying value.

AASB10 Consolidated Financial Statements (effective from 1 January 2014)

AASB10 redefines and clarifies the concept of control of another entity, and is the basis for determining which entities should be consolidated into another entity's financial statements. Council has reviewed all the entities with which it has a relationship and has determined that there are no changes to the number of entities that fall under Council's control due to the new definition provided in the standard.

AASB11 Joint Arrangements

AASB11 deals with the concept of joint control and sets out new principles for determining the type of joint arrangement that exists, which in turn dictates the accounting treatment. The new categories of joint arrangements under AASB11 are more aligned to the actual rights and obligations of the parties to the arrangement. Council's only joint arrangement, as disclosed in note 27, is a joint venture as defined in AASB11 and is accounted for under the equity method of accounting for joint ventures. As such, the current accounting treatment will not change on the adoption of the new accounting standard.

AASB12 Disclosure of interests in other entities (effective from 1 January 2014)

AASB12 contains the disclosure requirements for interests in other entities including unconsolidated structured entities. While the Council is yet to complete a review of disclosures, no significant changes are anticipated, based on those presently made.

Significant accounting policies

The following is a summary of the material accounting policies adopted by Council in the preparation of the financial statements. These policies have been consistently applied to all the years presented, unless otherwise stated:

(a) The Local Government reporting entity

Council has no material operating controlled entities and the financial statements presented are those of the Council only.

(b) Taxation

Income of local authorities and public authorities is exempt from Commonwealth taxation except for Fringe Benefits Tax (FBT) and Goods and Services Tax (GST). The net amount of GST recoverable from the Australian Taxation Office (ATO) or payable to the ATO is recognised as an asset or liability respectively.

The Council pays payroll tax to the Queensland Government on certain activities.

(c) Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable. Amounts disclosed as revenue are net of discounts, pensioner remissions and amounts collected on behalf of third parties. Council recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of Council's activities as described below:

Rates revenue

Where rate monies are received prior to the commencement of the rating period, rates revenue is recognised when the funds are received; otherwise rates revenue is recognised at the commencement of the rating period. Council offers a cash discount for the early payment of rates and a rates remission to pensioners. Cash discounts are recognised as a reduction in revenue on payment while rates remissions are accounted for as a reduced rate charge.


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30 JUNE 2014

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(c) Revenue recognition (continued)

Fees and charges

Consumer charges include fees for processing applications, licensing and search fees. Revenue from fees and charges is recognised upon unconditional entitlement to the funds. Generally this is upon lodgement of the relevant applications or documents, payment of the infringement notice or when the service is provided.

Contributions, grants, subsidies and donations

Council receives different types of contributions from external parties including infrastructure contributions from developers and grants and subsidies from State and Federal government. Contributions are measured at fair value and, unless contributions are reciprocal, are recognised as revenue when Council obtains control over the contribution or the right to receive the contribution, when it is probable that the future economic benefits will flow to Council, and if the contribution can be measured reliably. Council did not have any reciprocal grants at the reporting date.

Control over a contribution is normally obtained upon receipt or upon prior notification that the contributed amount or asset has been secured based on the arrangements that exist between the contributor and Council.

Reciprocal contributions are contributions in which Council sacrifices goods or services of approximately equal value directly to the contributor. Reciprocal contributions do not include the provision of goods and services by Council to third party beneficiaries even if this is a condition of the contribution. A liability is recognised, rather than revenue, if contributions are provided on condition that Council make a reciprocal transfer to the contributor and that reciprocal transfer has not taken place prior to the reporting date. Revenue is recognised as reciprocal performance obligations under funding agreements are fulfilled.

Non-reciprocal contributions are recognised as revenue irrespective of whether conditions are imposed on Council's use of the funds. A liability and expense are recognised if and when Council fails to meet specific conditions attaching to the contribution and part or all of the contribution has to be repaid. Details of restricted contributions received, but not used in the current period, and restricted contributions that were received in prior period and used in the current period, are provided in note 20.

Infrastructure contributions

Infrastructure contributions may be in the form of cash contributions, land contributions or works performed by developers which are then provided to Council as completed works. Authority for the levy of infrastructure charges is contained in the Sustainable Planning Act (2009), which requires local governments to develop a "Priority Infrastructure Plan".

Council has applied AASB Interpretation 18 Transfer of Assets from Customers with effect from 1 July 2009. Where cash infrastructure contributions provided by developers are used to provide a separately identifiable reciprocal supply to the community in the form of community assets, these contributions are initially recognised as a liability and revenue is recognised progressively based on the stage of completion of the associated works.

Physical assets are recognised as revenue when the development becomes "on maintenance", which is the point at which Council obtains control of the assets and becomes liable for any ongoing maintenance, and when there is sufficient data in the form of drawings and plans to determine the approximate specifications and values of such assets.

Physical assets contributed to Council by developers are non-cash infrastructure assets (donated assets) in the form of road works, stormwater, water and wastewater infrastructure, and parks equipment recognised at fair value as revenue and non-current assets on receipt. Non-cash contributions below asset acquisition thresholds are recognised as revenue and expenses.

Land held for development and resale

Revenue is recognised when the risks and rewards have been transferred and Council retains neither continuing managerial involvement to the degree usually associated with ownership, nor effective control over the units sold. Due to the nature of agreements entered into by Council, this is considered to occur on the signing of a valid unconditional contract of sale.

Interest income

Interest income from a financial asset is recognised when it is probable that the economic benefits will flow to the council and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding and at the effective interest rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Recoverable works

Recoverable works revenues are prepaid and held in an unearned revenue account until Council has entitlement and revenue is recognised on completion of the work.

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(d) Cash and cash equivalents

Cash and cash equivalents includes cash on hand, all cash and cheques receipted but not banked at the year end, deposits held at call with financial institutions, other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value, and bank overdrafts.

Cash flows are included in the statement of cash flows on a gross basis using the direct method of reporting whereby major classes of gross cash receipts and gross cash payments are disclosed. The GST component of cash flows arising from investing and financing activities which is recoverable from, or payable to, the taxation authority is classified within operating cash flows. (e) Receivables

Trade receivables, loans, and other receivables are recognised initially at amounts due at the time of service or delivery and subsequently at amortised cost using the effective interest method, less impairment. Trade receivables are generally due for settlement within 30 days from invoice date. They are presented as current assets unless collection is not expected for more than 12 months after the reporting date. Loans and advances to community organisations are recognised at the amount provided less any amounts repaid. The imposition of interest, loan terms, and the provision of security for loans will vary from contract to contract.

Collectability of trade receivables is reviewed on an ongoing basis. Debts which are known to be uncollectible are written off by reducing the carrying amount directly. An allowance (impairment) account is used when there is objective evidence that Council will not be able to collect amounts due according to the original terms of the receivables. The amount of the impairment allowance is the difference between the asset's carrying value and the present value of estimated future cash flows, discounted at the original effective interest rate. Cash flows relating to short-term receivables are not discounted if the effect of discounting is immaterial.

The amount of the impairment loss is recognised as an expense charged against Council's net result within other expenses. When a trade receivable for which an impairment allowance had been recognised becomes uncollectible in a subsequent period, it is written off to expense and the impairment allowance is reversed. Subsequent recoveries of amounts previously written off are credited against other expenses resulting in an increase in Council's net result.

Because Council is empowered under the provisions of the Local Government Act 2009 to sell an owner's property to recover outstanding rate debts, Council does not impair any rate receivables.

(f) Financial risk management

Council minimises its exposure to financial risk in the following ways:

Council has been allocated a category 2 investment power per the Statutory Bodies Financial Arrangements Regulation 2007 and limits funds investments to category 2 authorised investments as provided in the Statutory Bodies Financial Arrangement Act 1982 as amended. Investments are for periods of less than one year in banks and other financial institutions with suitable defined asset quality and credit ratings. Investments in financial assets are only made where those assets are with a bank or other financial institution in Australia. Council does not invest in derivatives or other high risk investments.

When Council borrows, it borrows from the Queensland Treasury Corporation. Borrowing by Council is constrained by the provisions of the Statutory Bodies Financial Arrangements Act 1982 and Statutory Bodies Financial Arrangements Regulation 2007. Details of financial instruments and the associated risks are disclosed in note 32.

The maximum credit risk exposure of receivables is the carrying amount of these assets as disclosed in note 22. Rates debtors are secured against the property, which can be sold to recover unpaid rates. Council's objectives, policies and processes for managing risk and the methods used to measure risk have not changed since 2009.


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(g) Inventories

Inventories include stores inventory held for distribution, recoverable works and land held for sale. Inventory held for distribution is measured at actual cost unless there is an identified loss in service potential, in which case inventories held for distribution are measured at the lower of original and current replacement cost. Recoverable works and land held for sale are measured at the lower of cost and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs necessary to make the sale.

Cost includes the cost of acquisition, direct materials and labour, directly attributable borrowing costs and an appropriate proportion of direct overheads where relevant. Costs are assigned on the basis of weighted average cost. Borrowing costs and other holding charges incurred after development is complete are recognised immediately as expenses. Costs of purchased inventory are determined after deducting rebates and discounts.

Land held for sale is measured at the lower of cost or net realisable value. Cost is assigned by specific identification and includes the cost of acquisition and development and borrowing costs. When development is completed, borrowing costs and other holding charges are expensed as incurred. Borrowing costs included in the cost of land held for sale are those costs that would have been avoided if the expenditure on the acquisition and development of the land had not been made. Borrowing costs incurred while active development is interrupted for extended periods are recognised as expenses.

(h) Financial instruments

Financial assets and financial liabilities are recognised when the council becomes a party to the contractual provisions of the instrument. Financial assets and financial liabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognised immediately in profit or loss.

Financial assets and financial liabilities are presented separately from each other and offsetting has not been applied.

Financial assets

Classification & measurement

Financial assets are classified into the following specified categories: financial assets ‘at fair value through profit or loss’, ‘held-to-maturity’ investments, ‘available-for-sale’ (AFS) financial assets and ‘loans and receivables’. The classification depends on the nature and purpose of the financial assets and is determined at the time of initial recognition.

Financial assets at fair value through profit or loss

Financial assets are classified as at fair value through profit or loss when the financial asset is either held for trading or it is designated as at fair value through profit or loss. Financial assets at fair value through profit or loss are stated at fair value, with any gains or losses arising on remeasurement recognised in profit or loss. The net gain or loss recognised in profit or loss incorporates interest earned on the financial asset and is included in the ‘interest received’ line item.

Managed funds investments, which are investments in the Queensland Treasury Corporation's (QTC) cash fund, are financial assets classified as fair value through profit or loss on initial recognition.

The QTC cash fund is run on a similar basis to a cash management account, where customers' deposits are pooled to take advantage of attractive interest rates available for larger investments in the short-term money market. The QTC cash fund balance is measured at fair value based on the current redemption value of the fund. Performance is measured on a fair value basis as this provides a more relevant measure of gains or losses. Council policy provides for investment in Cash Management Unit Trusts having an "AAm" rating or better from Standard and Poors Australian Ratings.

Held to maturity investments

Financial assets with fixed or determinable payments and fixed maturity dates that the Council has the positive intent and ability to hold to maturity are classified as held-to-maturity investments. Held-to-maturity investments are measured at amortised cost using the effective interest method less any impairment.

The effective interest method is a method of calculating the amortised cost of a debt instrument and of allocating interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts (including all fees on points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the debt instrument, or (where appropriate) a shorter period, to the net carrying amount on initial recognition.

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(h) Financial instruments (continued)

Short-term deposits are interest bearing investments held-to-maturity measured on an amortised cost basis at original investment cost plus interest recognised on an accrual basis.

Available for sale financial assets

Council had no investments in listed shares or listed redeemable notes at the report date. Investments in unlisted shares that are not traded in an active market are classified as available for sale financial assets and stated at fair value (because Council considers that fair value can be reliably measured). Details of unlisted shares held by Council are provided below.

Equity shareholdings

Equity shareholdings comprise investments in subsidiaries, associates, joint ventures in the form of jointly controlled entities, and equity instruments where relevant.

De-recognition of financial assets

Council derecognises a financial asset only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership of the asset to another party.

On de-recognition of a financial asset in its entirety, the difference between the asset's carrying amount and the sum of the consideration received and receivable and the cumulative gain or loss that had been recognised in other comprehensive income and accumulated in equity is recognised in profit or loss.

On de-recognition of a financial asset other than in its entirety, Council allocates the previous carrying amount of the financial asset between the part it continues to recognise under continuing involvement, and the part it no longer recognises on the basis of the relative fair values of those parts on the date of the transfer. The difference between the carrying amount allocated to the part that is no longer recognised and the sum of the consideration received for the part no longer recognised and any cumulative gain or loss allocated to it that had been recognised in other comprehensive income is recognised in profit or loss.

Investments in subsidiaries

Council had no investments in trading subsidiaries at the reporting date. Council's wholly-owned subsidiary, Invest Logan Pty Ltd, is not consolidated as the entity is not trading. Trading subsidiaries are fully consolidated from the date on which control is transferred to Council and are de-consolidated from the date that control ceases. Control is achieved where Council has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities. Inter-company transactions, balances and unrealised gains between Group companies are eliminated. Accounting policies of subsidiaries are consistent with the accounting policies of Council.

For trading and non-trading subsidiary entities, Council discloses the name, country of incorporation, proportionate ownership interests and proportionate voting power held by Council. Full details of investments in subsidiaries are provided in note 26.

Investments in associates and joint ventures

Investments in associates and joint ventures (jointly controlled entities) are accounted for under the equity method, except where the investment, or a portion thereof, is classified as held for sale, in which case it is measured at the lower of its carrying amount and fair value less costs to sell.

Associate companies are those where Council has significant influence over the activities, but are not classified as a subsidiary or an interest in a joint venture. Significant influence is the power to participate in the financial and operating decisions of the investee but is not control or joint control over those policies. Under the equity method the investment is initially recorded at cost and then adjusted for Council's share of the profit or loss and other comprehensive income of the associate or jointly controlled entity. Council had no investments in associate companies at the reporting date.

A joint venture is a contractual arrangement whereby the Council and other parties undertake an economic activity that is subject to joint control (i.e. when the strategic financial and operating policy decisions relating to the activities of the joint venture require the unanimous consent of the parties sharing control). When the Council undertakes its activities under joint venture arrangements directly, the Council's share of jointly controlled assets and any liabilities incurred jointly with other venturers are recognised in the financial statements of the relevant entity and classified according to their nature.

Joint venture arrangements that involve the establishment of a separate entity in which each venturer has an interest, such as Council's investment in the Greenbank Commercial Centre Pty Ltd, are referred to as jointly controlled entities. Full details of Council's investment in the Greenbank Commercial Centre Pty Ltd are disclosed in note 27.


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(h) Financial instruments (continued)

Equity instruments

Equity instruments are measured at fair value being the quoted price for equity shares where an active and liquid market exists for the shares. Where there is no active and liquid market and no relevant valuation technique, Council considers that cost is an appropriate measure of fair value and investments are measured at original cost.

Dividends on equity instruments are recognised in profit or loss when Council’s right to receive the dividends is established.

Loans and receivables

Trade receivables, loans, and other sundry receivables that have fixed or determinable payments that are not quoted in an active market are classified as ‘loans and receivables’. Loans and receivables are measured at amortised cost using the effective interest method, less any impairment. Interest income is recognised by applying the effective interest rate, except for short-term receivables when the effect of discounting is immaterial. Sundry receivables are short-term rates and other debtors recognised at amortised cost less impairment.

Trust funds

Under the Local Government Regulation 2012 s200, a Local Government must establish a trust fund to be used to hold money that is paid to the Local Government to be held in trust or as a deposit on behalf of a third party. Council performs only a custodian role in respect of these funds and they are not considered revenue nor brought to account in the financial statements. Trust funds are disclosed in note 39 to the Financial Statements for information purposes only.

Impairment of financial assets

Financial assets, other than those at FVTPL, are assessed for indicators of impairment at the end of each reporting period. Financial assets are considered to be impaired when there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows of the investment have been affected.

For financial assets carried at amortised cost, the amount of the impairment loss recognised is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original effective interest rate.

For financial assets that are carried at cost, the amount of the impairment loss is measured as the difference between the asset’s carrying amount and the present value of the estimated future cash flows discounted at the current market rate of return for a similar financial asset. Such impairment loss will not be reversed in subsequent periods.

The carrying amount of the financial asset is reduced by the impairment loss directly for all financial assets with the exception of trade receivables, where the carrying amount is reduced through the use of an allowance account. When a trade receivable is considered uncollectible, the expected uncollectible amount is adjusted against the allowance account. Subsequent recoveries of amounts are credited against the allowance account. Changes in the carrying amount of the allowance account are recognised in profit or loss. A full list of financial assets is provided in note 32.

Financial liabilities

Classification & measurement

Financial liabilities are classified as either financial liabilities, ‘at fair value through profit or loss’, or ‘other financial liabilities measured at amortised cost’ (other financial liabilities).

Financial liabilities at fair value through profit or loss

Financial liabilities are classified as at fair value through profit or loss when the financial liability is either held for trading or it is designated as at fair value through profit or loss. Financial liabilities at fair value through profit or loss are stated at fair value, with any gains or losses arising on remeasurement recognised in profit or loss. The net gain or loss recognised in profit or loss incorporates any interest paid on the financial liability and is included in the ‘other gains and losses’ line item.

Council had no financial liabilities classified as fair value through profit or loss at the reporting date.

Other financial liabilities

Other financial liabilities, including borrowings and trade and other payables, are initially measured at fair value, net of transaction costs and subsequently at amortised cost. Council borrows from the Queensland Treasury Corporation (QTC) and amortised cost is determined using the QTC book rate methodology, with interest expense recognised on an effective yield basis.

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(i) Property, plant and equipment

Asset classes

Council property, plant and equipment (fixed asset) classes comprise land, buildings, plant, equipment, and roads, bridges, water , wastewater and landfill infrastructure assets, and capital work-in-progress. Fixed assets are held for use in the production or supply of Council goods or services or for administrative purposes.

Measurement on initial recognition

Fixed assets are initially measured at cost (being the fair value of the assets given as consideration after discount), other costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management including borrowing costs where relevant, and an initial estimate of the costs of dismantling and removing the item, and restoring the site on which it is located.

Non-monetary assets contributed to Council (donated assets) are recognised as assets and revenues at fair value by Council valuation.

Fixed assets in the course of construction for production, supply or administrative purposes, or for purposes not yet determined, are carried at cost, less any recognised impairment loss. Depreciation of these assets, on the same basis as other property assets, commences when the assets are ready for their intended use.

Measurement subsequent to initial recognition

Subsequent to initial recognition, assets within each class of asset, excluding plant and equipment, but including major plant and equipment, are measured at fair value less accumulated depreciation and accumulated impairment. Major plant and equipment is defined as that component of plant and equipment with a gross carrying value in excess of $1m. Council had no recorded major plant and equipment at 30 June 2014. Any plant and equipment with a gross carrying value of less than $1m is measured at cost less accumulated depreciation and accumulated impairment.

Revaluations are performed with sufficient regularity such that asset carrying amounts do not differ materially from those that would be determined using fair values at the end of each reporting period.

Bases used to determine fair value

Due to the nature of Council's business, there is not always an active market for Council's assets. Where there is an active market, as is the case with most land and some building assets, a market approach is used to determine fair value, which is based on recent purchase or sales prices for similar assets in the same or a similar location.

Where there is no active market for similar assets and a market approach is inappropriate, fair value is determined using a valuation technique. An income approach using a discounted cash flow (DCF) analysis is used for water and wastewater infrastructure assets. Using DCF for water and wastewater infrastructure assets is a change in accounting policy as detailed in note 46. Council has resolved that its water services business unit is to be operated on a for-profit basis. Council's water services business unit is a commercially focussed business unit the principal activities of which are the provision of water and wastewater services. Its business goal is to maximise financial returns and cash flows to support Council's other operations.

Other Council infrastructure and specialised building assets are valued using a depreciated replacement cost approach.

Depreciated replacement costs are determined based on the current replacement costs of similar assets purchased or constructed by Council or the cost to Council to acquire or construct a substitute asset of comparable utility, adjusted for obsolescence.

Fixed asset fair value measures are classified under a fair value hierarchy required by Australian Accounting Standard AASB13, Fair Value Measurement, as described under the paragraph Fair Value within Council's Significant Accounting Policies. Details of fair value classifications and the techniques used to determine fair value are disclosed in note 33, Fair value measurements.

Revaluation adjustments

Any revaluation increase arising on the revaluation of fixed assets is recognised in other comprehensive income and accumulated within equity, except to the extent that it reverses a revaluation decrease for the same asset class previously recognised in profit or loss, in which case the increase is credited to profit or loss to the extent of the decrease previously expensed. A decrease in the carrying amount arising on the revaluation of fixed assets is recognised in profit or loss to the extent that it exceeds the balance, if any, held in the revaluation reserve relating to a previous revaluation of that asset class.

Where an asset is disposed of, that portion of the asset revaluation surplus that relates to that asset remains in revaluation surplus.


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(i) Property, plant and equipment (continued)

Restrictions on title and property, plant and equipment pledged as security

There is neither restriction on title nor has Council pledged any item of property, plant and equipment as security for Council or third party liabilities or debt other than those disclosed in note 28 Property Plant and Equipment.

Land under roads

Land under roads acquired both before and after 30 June 2008 is recognised as a non-current asset where Council holds title or a financial lease over the asset. Council does not currently have any such land holdings.

The land under road network within the council area has been dedicated and opened for public use under the Land Act 1994 or the Land Title Act 1994. This land is controlled by the State pursuant to the relevant legislation. Therefore this land is not recognised in these financial statements.

Capital and operating expenditure

Wage and materials expenditure incurred for the acquisition or construction of assets is treated as capital expenditure. Routine operating maintenance, repair costs and minor renewals to maintain the operational capacity of the non-current asset is expensed as incurred, while expenditure that relates to replacement of a major component of an asset to maintain its service potential is capitalised.

Non-current asset threshold

An asset acquisition threshold of $5,000 applies to all assets individually except for land, grouped and networked assets. The asset acquisition threshold for land is $1 and the $5,000 threshold applies collectively to grouped and networked assets.

Grouped assets are similar individual assets that are grouped together for operational or control reasons (e.g. computer hardware and park assets), which are valued individually at less than, but collectively exceed, the asset acquisition threshold. Networked assets are assets that are either not separately identifiable or are networked for operational reasons (e.g. computer cabling).

Asset disposals

An item of property, plant and equipment is derecognised upon disposal, write off (decommissioning), or when no future economic benefits are expected to arise from the continued use or disposal of the asset. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in profit or loss.

Council may decommission part or all of an existing asset during new construction. Where an asset is decommissioned the carrying value of the decommissioned asset is recognised as a capital expense in profit or loss.

Depreciation of property, plant and equipment

Depreciation is recognised so as to write off the cost or valuation of assets (other than freehold land, artwork and properties under construction) less their residual values over their estimated useful lives, using the straight-line, reducing balance or a consumption-based method where consumption can be accurately determined. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis.

Council owns a wide range of assets and asset lives are determined based on the nature of the asset, durability, use, technology changes and other factors relevant to Council's business. Asset classes are further subdivided into sub-classes and asset groups. Separately identifiable parts of an asset that are of significant value and have different lives are recognised as separate asset components and depreciated separately.

Major spares purchased specifically for particular assets that are above the recognition threshold are capitalised and depreciated on the same basis as the asset to which they relate.

Asset depreciation methods, depreciation periods for asset classes, and major sub classes, are tabled below.

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(i) Property, plant and equipment (continued)

Gains or losses on disposals are determined by comparing net disposal proceeds with carrying amount. Council does not transfer amounts accumulated in revaluation surplus to retained earnings on disposal.

(j) Intangible assets

Intangible assets that are acquired separately are carried at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over their estimated useful lives. The estimated useful life and amortisation method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Asset amortisation periods for intangible asset classes are; software assets, 3-10 years. Carbon units purchased under the Clean Energy Legislation Package are not amortised. Finite intangible assets with a cost or other value exceeding $5,000 and carbon units purchased under the Clean Energy Legislation Package are recognised as intangible assets in the financial statements. Finite intangible assets with a lesser value are expensed when incurred. Intangible assets with indefinite useful lives that are acquired separately are recognised as intangible assets, are not amortised, and are carried at cost less accumulated impairment losses. Council has no internally generated research and development. Intangible assets comprise purchased software and carbon units purchased under the Clean Energy Legislation Package only. (k) Leasing

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership, excluding legal ownership, to the lessee. All other leases are classified as operating leases where substantially all the risks and benefits remain with the lessor.

Council as lessor

Council had no third party finance leases provided at the reporting date. Council leases land to community sporting bodies as a community service, but retains responsibility for their continued use, maintenance and insurance. Rental income from operating leases is recognised on a straight-line basis over the term of the relevant lease.

Asset class Asset sub-class Depreciation periods Land Freehold land Not depreciated Buildings Administration buildings 15 - 100 years (consumption based)

Residential buildings 4 - 80 years (consumption based) Sheds 8 - 64 years (consumption based) Toilet blocks 9 - 71 years (consumption based) Fencing/ Walls 6 - 35 years (consumption based) Pools 18 - 31 years (consumption based)

Plant and equipment Cultural assets 6 - 75 years (straight line) Office and library equipment 2 - 15 years (straight line) Parks equipment 2 - 75 years (straight line) Operational plant 2 - 36 years (straight line) Vehicles 2 - 11 years (trucks-straight line; cars

and utility vehicles-reducing balance) Artwork Not depreciated

Roads and drainage Roads surface 14 - 65 years (consumption based) Pavements 50 - 75 years (consumption based) Bridges 87 years (straight line) Drainage 70 years (straight line)

Water and wastewater Water infrastructure 15 -90 years (straight line) Wastewater infrastructure 40 - 160 years (straight line) Water and sewerage facilities 10 - 150 years (straight line)

Waste landfill Waste cells 8 - 12 years (remaining airspace)


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(k) Leasing (continued)

Council as lessee

Assets held under finance leases are initially recognised as Council assets at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the statement of financial position as a finance lease obligation.

Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with Council's general policy on borrowing costs (see 1(p) below). Contingent rentals are recognised as expenses in the periods in which they are incurred.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term, except where another systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed. Contingent rentals arising under operating leases are recognised as an expense in the period in which they are incurred.

(l) Impairment of non-financial assets

At the end of each reporting period, the Council reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. Any amount by which the asset's carrying value exceeds the recoverable amount is recorded as an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). An impairment loss occurs when an asset's recoverable amount is estimated to be less than its carrying value.

Asset carrying values

Except for plant and equipment assets measured at cost, non-financial assets carrying values are measured at fair value. Where an active market exists, fair value equates to market value. Where there is no active market for Council assets, Council is unable to determine market value and fair value is measured using a valuation technique. Where the economic benefits of the assets are not primarily dependent on the asset's ability to generate net cash inflows, fair value is determined as the depreciated replacement cost of the asset. Where the economic benefits of the assets are primarily dependent on the assets' ability to generate net cash inflows, as is the case with assets held by Council's water business, fair value is determined as the present value of the future cash flows expected to be derived from the assets or cash-generating unit reflecting the assumptions that market participants would use when pricing the asset.

Recoverable amount

Recoverable amount is the higher of fair value less costs to sell and value in use. Where there is an active market for council assets, as is the case for most land and some buildings assets, but the economic benefits are not primarily dependent on the assets' ability to generate net cash inflows, Council is able to determine fair value less costs to sell, but not value-in-use. In these cases, recoverable amount is based on the assets' fair value less costs to sell. Council monitors expected selling costs to determine whether there is any material difference between asset carrying values and recoverable amount to determine whether any of the assets have incurred an impairment loss.

Where there is no active market for council assets, as is the case for council infrastructure assets and specialised building assets, and the economic benefits are not primarily dependent on the assets' ability to generate net cash inflows, Council is unable to determine fair value less costs to sell, but is able to determine value-in-use based on the depreciated replacement cost of the asset. In these cases, recoverable amount id based on value-in-use. As depreciated replacement cost is the same basis used to determine carrying value there is no impairment loss.

Where there is no active market for council assets and the economic benefits are primarily dependent on the assets' ability to generate net cash inflows, as is the case for assets held in Council's water business, Council is unable to determine fair value less costs to sell, but is able to determine value-in-use based on the present value of future cash flows expected to be derived from the asset or cash generating unit reflecting assumptions that are specific to Council. In these cases, recoverable amount is based on value-in-use. Due to differing assumptions used in determining asset carrying values at fair value reflecting the assumptions that market participants would use when pricing the asset and value-in-use reflecting assumptions that are specific to Council, there is a possibility that Council may incur an impairment loss, and Council undertakes a comparison of these values annually to determine whether this is the case.

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(l) Impairment of non-financial assets (continued)

Impairment loss

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. When an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

Intangible assets that have an indefinite useful life are not subject to amortisation and are tested annually for impairment or more frequently if events or changes in circumstances indicate that they might be impaired. Other assets are tested for impairment on an ongoing basis. If an indicator of impairment exists, Council determines the asset's recoverable amount.

(m) Trade and other payables

Trade and other payables are recognised as a liability at the time the amount owed can be measured reliably and when it is probable the account will have to be paid. This is at the time of the goods being received or the service being performed. The amount recognised for each creditor is based on purchase or contract costs. The amounts are unsecured and are normally settled within 30 working days.

(n) Borrowings

Borrowings are initially measured at fair value; net of transaction costs incurred which are charged as an expense against Council's net result; and subsequently at amortised cost. Any difference between the proceeds (net of transaction costs) and the redemption amount is recognised as an expense charged against Council's net result over the period of the borrowings using the QTC book rate methodology.

Borrowings are removed from the Statement of Financial Position when the obligation specified in the contract is discharged, cancelled or expelled. The difference between the carrying amount of a financial liability that has been extinguished and the consideration paid is recognised as finance cost expenses charged against Council's net result.

In accordance with the Local Government Regulation 2012 council adopts an annual debt policy that sets out council's planned borrowings for the next nine years. Council's current policy is to only borrow for capital projects and for a term no longer than the expected life of the asset. Council also aims to comply with the Queensland Treasury Corporation's borrowing guidelines and ensure that sustainability indicators remain within acceptable levels at all times.

(o) Borrowing costs

Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the capital cost of those assets until such time as the assets are substantially ready for their intended use or sale. An asset is considered to be "substantially ready" once physical construction of the asset is complete.

Borrowing costs not directly attributable to the acquisition, construction or production of qualifying assets or incurred subsequent to construction, and finance costs incurred through the discounting of provisions, are recognised as expenses charged against Council's net result in the period incurred.

(p) Provisions

Provisions are recognised when Council has a present legal or constructive obligation as a result of a past event, it is probable that Council will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

When a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (where the effect of the time value of money is material). The discount rate used to determine the present value is a pre-tax rate that reflects current market assessments of the time value for money and the risks specific to the liability. Any increase in provision due to the passage of time is recognised as a finance cost.

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.


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(q) Rehabilitation (restoration) provisions

A provision is made for the cost of restoration in respect of refuse dumps (landfills) and quarries where it is probable the Council will be liable, or required, to incur such a cost on the cessation of use of these facilities. The provision is measured at the expected cost of the work required; discounted to current day values using the interest rates attaching to Commonwealth Government guaranteed securities with a maturity date corresponding to the anticipated date of the restoration.

Rehabilitation and / or restoration costs are accounted for as follows:

Increases in provisions for restoration are recognised as finance costs to the extent that these are due to the passage of time.

Assets carried under the cost model

For asset carried under the cost model, increases in restoration provision are recognised as an increase in asset value and amortised over the life of the asset. Decreases in restoration provision are recognised as a decrease in asset value unless the decrease exceeds the carrying amount of the asset, in which case the excess is recognised immediately as a gain resulting in an increase in Council's net result.

Assets carried under the revaluation model

For assets carried under the revaluation model increases in restoration provision are recognised as a reduction in revaluation surplus, or if the increase exceeds the balance in revaluation surplus for the asset class, as an expense charged against Council's net result. Decreases in restoration provision are recognised as an increase in revaluation surplus, except to the extent that the decrease in provision reverses a previous revaluation decrease that was recognised as an expense charged against Council's net result. In this case the decrease in provision is recognised as a gain resulting in an increase in Council's net result.

Increases in provisions for restoration are recognised as finance costs to the extent that these are due to the passage of time.

Landfill restoration

The provision represents the present value of the anticipated future costs associated with the closure of the landfill sites, decontamination and monitoring of historical residues and leaching on these sites. The calculation of this provision requires assumptions such as application of environmental legislation, site closure dates, available technologies and engineering cost estimates. These uncertainties may result in future actual expenditure differing from amounts currently provided. Because of the long-term nature of the liability, the most significant uncertainty in estimating the provision is the costs that will be incurred. The provision recognised for landfills is reviewed at least annually and updated based on the facts and circumstances available at the time. Current landfill cells are expected to close in the period between 2022 and 2026.

Quarry rehabilitation

The provision represents the present value of the anticipated future costs associated with the closure of the Kingston quarry site, decontamination and monitoring of historical residues and leaching on the site. The calculation of this provision requires assumptions such as application of environmental legislation, site closure dates, available technologies and engineering cost estimates. These uncertainties may result in future actual expenditure differing from amounts currently provided. Because of the long-term nature of the liability, the most significant uncertainty in estimating the provision is the costs that will be incurred. The provision recognised for the quarry is reviewed at least annually and updated based on the facts and circumstances available at the time. The quarry site is expected to close in 2027.

(r) Employee benefits

Liabilities are recognised for employee benefits such as wages and salaries, annual leave, vested sick leave, and long service leave in respect of services provided by the employees up to the reporting date. Liabilities for employee benefits are assessed at each reporting date.

Liabilities that are expected to be settled within 12 months after the reporting date are measured at the amount expected to be paid when the liabilities are settled and are not discounted to present value. Liabilities that are expected to be settled at least 12 months after the reporting date are measured as the present value of the estimated future cash flows to be made in respect of services provided by employees up to the reporting date. The value of the liability is calculated using current pay rates and projected future increases in those rates and includes related employee on-costs. The estimates are adjusted for the probability of the employee remaining in the Council's employment or other associated employment which could result in the Council being required to meet the liability. Adjustments are then made to allow for the proportion of the benefit earned to date, and the result is discounted to present value. The interest rates attaching to Commonwealth Government guaranteed securities at the reporting date are used to discount the estimated future cash outflows to their present value.

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(r) Employee benefits (continued)

Salaries and wages

A liability for salaries and wages is recognised and measured as the amount unpaid at the reporting date at current pay rates in respect of employees' services up to that date. This liability represents an accrued expense and is reported in Note 30 as a payable.

Annual leave

A liability for annual leave is recognised. Amounts expected to be settled within 12 months are calculated on current wage and salary levels including related employee on-costs. Amounts not expected to be settled within 12 months are calculated on projected future wage and salary levels and related employee on-costs, and are discounted to present values. This liability represents an accrued expense and is reported in Note 30 as a payable

Sick leave

Council has an obligation to pay sick leave on termination to certain employees and therefore a liability has been recognised for this obligation. This liability represents an accrued expense and is reported in Note 30 as a payable.

Long service leave

A liability for long service leave is measured as the present value of the estimated future cash outflows to be made in respect of services provided by employees up to the reporting date. The liability is estimated using current pay rates and projected future increases in those rates including related employee on-costs. The estimates are adjusted for the probability of the employee remaining in the Council's employment or other associated employment which would result in the Council being required to meet the liability. Adjustments are then made to allow for the proportion of the benefit earned to date, and the result is discounted to present value using Commonwealth Government guaranteed securities interest rates at the reporting date as a discount factor. This liability is reported in Note 34 as a provision.

Superannuation

Payments to defined contribution and to defined benefit retirement benefit plans are recognised as an expense when employees have rendered services entitling them to the contributions. The superannuation expense for the reporting period is the amount of the contribution the Council makes to the superannuation plan which provides benefits to employees.

The local government superannuation (LG Super) scheme is a multi-employer plan. As LG Super is unable to account to Council for its proportionate share of any obligation, plan assets or costs associated with the defined benefit plan, the plan is accounted for as if it were a defined contribution plan. Superannuation arrangements are further detailed in note 43.

(s) Components of equity

Council equity consists of retained surplus and an asset revaluation surplus. As Council is a local government entity, there is no contributed equity.

Retained surplus

Retained surplus includes funds set aside for a future purpose in capital and operational reserves and unallocated surplus funds classified as retained earnings, as tabled in note 37 and described below:

Capital and operational reserves

Council's capital reserve contains the initial capital recognised on the implementation of accrual accounting, is a non-cash reserve and is adjusted for gains or losses on the disposal or write off of non-current assets and reduced capital funding requirements.

Operational reserves are also non-cash reserves and represent contributions to Council that have been set aside for funding purposes to meet anticipated future needs. Council receives funding in the form of developer and government contributions, grants and subsidies (contributions). Contributions are mostly provided for a specific purpose and are kept in reserve until required. Reserves are maintained for accountability purposes, and Council generally borrows to meet capital commitments. Most operational commitments are financed from working capital.


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(s) Components of equity (continued)

Retained earnings

Council is a not-for-profit entity with all budgeted funds allocated for operational and capital funding purposes. Any temporary surplus or deficit is accounted for during the following budget process.

Asset revaluation surplus

The asset revaluation surplus comprises adjustments relating to changes in the carrying value of property, plant and equipment on revaluation to fair value, as described in note 1(i).

(t) National competition policy

Council has resolved to apply the National Competition Policy requirements of the Local Government Act 2009 and the Local Government Regulation 2012 and has undertaken the following steps:

i Identified, undertook public benefit assessments, and classified Council's Water and Waste services business activities as significant business activities based on expenditure thresholds provided in the Local Government Regulation 2012.

ii Determined that the Roads & Drainage Service Group no longer meets the criteria as a business activity in terms of competing with external business. In addition, given the new City's requirements, there is no excess capacity to pursue external business opportunities in the short to medium term.

iii Implemented full cost pricing by pricing the goods and services of significant business activities on a commercial basis. Significant business activities are business activities of a local government that—

(a) Are conducted in competition, or potential competition, with the private sector (including off-street parking, quarries, and sporting facilities, for example); and

(b) Meet the threshold prescribed under a regulation.

Further explanation of Council business units is provided in note 2(a); while activity statements, consumer cross-subsidies and community services obligations are provided in note 44.

(u) Goods and services tax (GST)

Revenues, expenses and assets are recognised net of the amount of goods and services tax (GST), except:

i Where the amount of GST incurred is not recoverable from the taxation authority, it is recognised as part of the cost of acquisition of an asset or as part of an item of expense; or

ii For receivables and payables which are recognised inclusive of GST. The net amount of GST recoverable from, or payable to, the taxation authority is included as part of receivables or payables.

Cash flows are included in the cash flow statement on a gross basis. The GST component of cash flows arising from investing and financing activities which is recoverable from, or payable to, the taxation authority is classified within operating cash flows.

(v) Carbon pricing

Council recognises a liability under the carbon pricing mechanism for emissions from Council's landfill based in Browns Plains as disclosed in note 30. The repeal of carbon tax legislation (see note 47) has meant that Council has no further contingent liability for expected future emissions.

(w) Comparative figures and rounding

Where required by Accounting Standards comparative figures have been adjusted to conform to changes in presentation for the current financial year. Amounts have been rounded to the nearest $1,000 to enhance the readability of the reports.

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2. Analysis of results by function

Council's Strategy, Leadership and Performance Team (SLPT) have determined Council functions and activities based on service delivery. The streams are Road & Water Infrastructure Services, Community & Customer Services, Strategy & Sustainability, and Organisational Services. Council business units and the Corporate Revenue branch are reported separately as management considers that such disclosures are meaningful to users of Council's financial reports.

(a) The activities of Council are categorised into the following broad functions:

Council business units

Council business units comprise city services classified as type 1 or type 2 (large) business activities under National Competition Policy (NCP). Council has identified its Water and Wastewater, and Waste Services as business activities for NCP purposes. There were no new significant business activities identified or started in the current financial year.

National Competition Policy (NCP)

National Competition Policy (NCP) is a set of government policy reforms adopted by all governments throughout Australia in 1995. The purpose of reforms was to remove protection from international and national competition to improve productivity and the international competitiveness of Australian businesses.

A key NCP reform was to introduce competitive neutrality so that privately owned businesses could compete with those owned by government. In the past, many government business activities were able to obtain certain advantages over their private sector rivals as a result of their public ownership. These advantages included exemption from taxes, lower costs of finance due to government guarantees and exemption from regulations affecting private sector activity. Such advantages gave unfair advantage to government owned businesses and encouraged resources to flow to them regardless of their efficiency.

In order to remove unfair advantage, NCP includes a Competition Principles Agreement, which requires governments to adopt a corporatisation model for government business enterprises and apply full taxes or tax equivalent payments, debt guarantee fees and private sector equivalent regulations.

Government business units are defined in NCP policy and include activities that earn a substantial part of the operating revenue from user charges. Council has adopted the Local Government Tax Equivalents Regime (LGTER) provided for under NCP whereby business units pay taxes to the Local Government. Tax Equivalent amounts are determined in accordance with the Income Tax Assessment Act 1936, The Income Tax Assessment Act 1997 and the Tax Administration Act 1953.

Water and wastewater services

Council's water and wastewater services business unit is a commercially focused business unit the principal activities of which are the provision of water and wastewater services. Its business goal is to maximise financial returns and cash flows to support Council's other operations.

Water services consist of three key areas comprising asset management, water treatment and quality managed by the water business branch; infrastructure planning, design and construction managed by the water infrastructure branch; and maintenance and supply services managed by the water operations branch. More specific duties are detailed below.

The water business branch incorporates water business and customer management, water product quality, water asset management and water treatment. Major focus areas include strategic planning, regulation alignment and planning, business and performance reporting, customer response coordination, customer demand management and water use compliance, meter reading coordination and data management, commercial program liaison, trade waste and strategic asset management.

The water infrastructure branch is responsible for water infrastructure planning, delivery and development services. Major focus areas are infrastructure planning, infrastructure design & construction, infrastructure management, capital projects and major programs, development services, systems modeling and technical standards and specifications.

The water operations branch undertakes water & wastewater network maintenance and provides mechanical and electrical services including the maintenance and monitoring of pump stations and reservoirs, and business support services.


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2. Analysis of results by function (continued)

(a) The activities of Council are categorised into the following broad functions (continued):

Waste services

The waste services branch is responsible for the collection of household waste, kerbside clean ups, servicing of litter bins, bulk disposals at landfills, waste transfer stations, the Logan recycling market, gas extraction from landfills, municipal bulk solid waste collection, the management of waste vegetation, maintenance of closed landfills, household hazardous waste services and environmental monitoring of current and former waste disposal facilities.

Corporate revenue

Corporate revenue consists of activities primarily related to the collection of general rates and financial service activities. Financial service activities comprise Council's treasury function which is responsible for the administration of council borrowings and investments.

Road infrastructure services

Roads infrastructure services consist of the key operational areas of Council that are not classified as large business areas for NCP purposes:

Road construction and maintenance

Roads construction and maintenance is responsible for road and drainage infrastructure maintenance including maintaining the local road network to facilitate pedestrian, cycle and vehicle transport, and road and drainage infrastructure construction and rehabilitation. Road infrastructure delivery

Roads infrastructure delivery is responsible for the provision of road and drainage infrastructure and for flood plain and disaster management services. Key focus areas are transportation planning, designing and mapping transport infrastructure, traffic operations management, street and safety lighting and the provision of survey and mapping services.

Road infrastructure planning

Road infrastructure planning is responsible for public lighting, flood event management, road asset management, and planning trunk roads to cater for future transportation requirements. Key focus areas include road and public space lighting design and practice, river and catchment engineering, flood plain management, asset rehabilitation and renewal programs, and contributions to Council's priority infrastructure plan in areas such as trunk roads, bicycle strategies and public transport infrastructure.

Disaster management and specialist engineering support

The disaster management unit is responsible for coordinating Logan City Council's response to major emergencies or natural disaster events which may affect Logan residents and neighbouring Local Governments. The unit also undertakes planning and mitigation strategies for these events. The branch also provide specialist engineering support services.

Community and customer services

Marketing

Marketing activities include advertising, community engagement, copywriting and proof reading, e-newsletters, graphic design, internal communications, media releases, and promotional items. A key focus is to involve the community in council decision-making or problem solving on issues that affect their lives and uses community input to facilitate an understanding between the decision makers and the community.

Major venues and facilities

Major Venues and Facilities is responsible for the construction, development and management of major community venues and other facilities including the Logan Entertainment Centre, InSports facilities at Beenleigh, Cornubia and Logan Metro and other community venues and public pools.

Community facilities activities are considered type 3 business activities under National Competition Policy. A type 3 business activity is one that competes with the private sector but where current expenditure falls below type 1 and type 2 annual expenditure thresholds.

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(a) The activities of Council are categorised into the following broad segments (continued):

Media and communication

The Media and Communication branch is responsible for communicating the decisions, services, vision and plans of Logan City Council to internal and external stakeholders. The promotion and continuous improvement of the Council’s and city’s reputation combined with developing strong, mutually-beneficial relationships with media organisations is a key focus

Libraries and cultural services

Libraries and Cultural Services encompass the Logan Art Gallery plus libraries at Beenleigh, Greenbank, Jimboomba, Logan Central, Loganholme, Logan North, Logan Village, Logan West and Marsden.

Animal and pest services

Animal and Pest Services comprises two programs being animal management, which includes animal compliance, response and services; and health operations, which includes graffiti response, immunisation and pest management services.

Community services

The Community Services branch is responsible for community development and safety, sport and recreation and social planning. Key aspects include arranging strategic relationships with key stakeholders, connecting with the community in the form of visits, meetings, and networks, providing sport and recreation facilities, and social planning.

Customer service

The Customer Service branch manages customer contact and queries through three major customer service centres. The branch has a continuous improvement focus and provides a link between operational areas and their customers.

Parks

Parks is responsible for the development and maintenance of Logan's parks, natural area revegetation including programs such as the Bushcare program, which encourages the community to participate in the restoration of bushland, cemeteries and facilities management, fire breaks and park fire management.

Strategy and sustainability

Strategy and planning

Strategy and Planning is responsible for strategic land use planning, Logan planning schemes, infrastructure charging and facilitating revitalisation of activity centres in Logan to create economic and social vibrancy and environmental sustainability.

Development assessment

Development Assessment is responsible for the assessment of building and development proposals including statutory town planning, development engineering, building and plumbing and business and performance.

Economic development

Economic Development undertakes activities to facilitate business growth across the city. Activities are centred on workforce development, business engagement, sustainable growth strategies, creative high value growth and linking community and economic development.

Environment and sustainability

Environment and Sustainability is responsible for the development of environmental and public health policy and programs; and business licensing and development assessment (from a public health and environmental perspective).

City standards

City Standards is responsible for the assessment and issue of building approval and compliance permits, development control, regulated parking, licensing, environmental health compliance, plumbing and drainage control and public nuisance control.


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(a) The activities of Council are categorised into the following broad segments (continued):

Organisational services

Organisational services are those services necessary to support Council business units and city services. These comprise:

Governance

Governance plays a key role in ensuring that Council conducts its operations in a manner that provides the community with confidence in local government practice, meets legislative requirements, and enhances its accountability to the community.

Governance also ensures that the Mayor and Councillors are fully informed on all significant issues affecting the City, legislative responsibilities and corporate governance for effective decision making; and that organisational resources are utilised effectively and efficiently in meeting community and corporate objectives.

Finance

Finance provides financial strategic direction and operational services in support of Council activities. Key focus areas are Council's budget and capital plan, cash flow and funds management, statutory reporting and taxation, banking, rating and treasury services.

People and culture

People and Culture focuses on the attraction and retention of staff, career growth and development, employee relations, workplace health and safety, and industrial relations. A major focus is Council's values and cultural programs designed to provide an attractive and rewarding workplace for Council employees.

Information services

Information Services provides business solutions through the coordination and development of system platforms, software solutions, internet and intranet services, and system integration; and infrastructure and support services through the strategic development of corporate information technology, including network infrastructure, applications and systems to align with business needs.

Plant fleet services

Plant Fleet Services administers Council's fleet through purchase, maintenance and disposal activities. A key focus is repair and preventative maintenance activities undertaken at workshops located at Marsden and Beaudesert. A 24 hour on-call breakdown service is provided for all Council plant and equipment other than those under a Royal Automobile Club of Queensland (RACQ) arrangement.

Administration

The Administration branch of Council provides, procurement and purchasing services, stores and property management, security and maintenance services, and manages Council's insurance programs.

142

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LO

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30 J

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26

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8,48

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21

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7 65

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5 44

7 2,

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3,64

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3 90

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7 R

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ts 4,

321,

464

4,06

2,09

7

144

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30 JUNE 2014

FS - 28

Note

2014 $’000

2013 $’000

Analysis of revenue and expenditure from continuing operations

3. Rates revenue

General rates 123,920 119,265 Environmental and community service charge 45,660 44,623

Water access charges 31,404 29,005 Wastewater charges 69,024 58,754

Water consumption 69,737 60,440 Garbage charges 27,679 26,176 367,424 338,263 Less discounts given and pensioner remissions (14,108) (13,582)

353,316 324,681

4. Fees and charges

Regulatory fees 19,992 16,191 Usage fees 5,419 5,494

25,411 21,685

5. Recurrent donations, contributions and grants

Unrestricted use General purpose grants 9,151 11,698 Government contributions 487 554 Other contributions 159 184

9,797 12,436 Restricted use Grants and subsidies - -

9,797 12,436

6. Interest received

Interest on managed funds investments Interest on short term deposits

3,461 2,192

3,605 2,583

Interest on bank accounts 22 10 Interest on overdue rates 1,607 2,331 7,282 8,529 7. Profit on sale of assets held for sale

Proceeds on sale - 4,850 Cost of assets sold - (2,802)

- 2,048 8. Donated assets

Roads infrastructure 26,712 7,155 Drainage infrastructure 14,943 11,729 Water infrastructure 11,442 8,114 Wastewater infrastructure 8,774 8,118 Other 2,288 1,460

64,159 36,576


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Note

2014 $’000

2013 $’000

9. Capital contributions

Government contributions - 46 Developer contributions 29,901 28,035

29,901 28,081

10. Capital grants and subsidies

Restricted grants and subsidies 5,219 6,875 11. Gain on sale of non-current assets

Gain on sale of property, plant and equipment

Gross proceeds from the sale of property, plant and equipment 2,386 2,144 Less commission on sales (31) (19)

Net Proceeds 2,355 2,125 Less carrying value of property, plant and equipment sold 28 (2,224) (1,898) Gain on sale of capital assets 131 227

12. Share of jointly controlled entity profit

Share of jointly controlled entity's comprehensive income 27 4 -

13. Reduction in rehabilitation provision

Reduction in landfill rehabilitation provision 575 112

14. Employee costs

Wages and salaries 84,106 80,113 Leave entitlements 16,880 15,224 Superannuation 12,029 11,157 Councillors' remuneration 1,587 1,498 Other employee related expenses 8,938 8,661

123,540 116,653

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Note

2014 $’000

2013 $’000

15. Materials and services

Utilities, construction materials and contracts Utilities and water charges 68,002 60,614 Construction materials 3,451 3,637 Contracted services 36,852 35,131 Maintenance and landscaping 323 5,462 Minor equipment purchases 5,403 5,119 Other materials and minor contracts 5,909 4,549

119,940 114,512 Plant hire and running costs Plant equipment and running expenses 10,339 9,779 External plant hire 5,318 5,123

15,657 14,902 Operational services Solid waste collection services 14,354 15,650 Professional services 4,282 5,592

Consulting services 7,312 5,315 Hospitality and entertainment 341 340 Local travel and accommodation 432 430 Overseas travel and accommodation 29 19 Advertising and promotions 991 1,567 Insurance and damage costs 2,952 3,857 Cleaning and security services 2,089 2,238 Printing, stationery and postage 3,471 3,234

Other services 5,537 5,431 41,790 43,673 177,387 173,087

16. Depreciation and amortisation

Depreciation - property, plant and equipment

Buildings 2,796 2,639 Plant and equipment 11,840 11,739 Infrastructure assets:

Roads and drainage 51,742 51,558 Water and wastewater 18,313 17,194

Water and wastewater facilities 6,138 5,698 Waste landfill 749 973

28 91,578 89,801 Amortisation - intangible assets

Software 1,241 1,039

29 1,241 1,039 92,819 90,840


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Note

2014 $’000

2013 $’000

17. Finance costs

Finance costs incurred Queensland Treasury Corporation (QTC) interest incurred 10,705 9,838 Account charges 940 830 Finance costs due to discounting 34 797 753 Finance costs incurred 12,442 11,421 Finance costs expensed

Finance costs incurred 12,442 11,421 Less borrowing costs capitalised (613) - Finance costs expensed 11,829 11,421

Finance costs incurred

Finance costs incurred are the total of finance costs whether capitalised or expensed. These costs include borrowing costs incurred on the discounting of provisions. Where discounting is used, the carrying amount of a provision increases in each period to reflect the passage of time and the increase is recognised as borrowing cost. Finance costs expensed

Finance costs expensed are those finance costs recognised directly in profit or loss. Borrowing costs that are directly attributable to the acquisition, construction or production of qualifying assets are capitalised as part of the initial cost of an asset. Borrowing costs capitalised during the year amounted to $613,000 (last year $nil).

18. Other expenses

External audit fees for the review of the financial statements 206 176 Internal audit fees 353 372 Accounts receivable impairment 268 (216) Bad debts 19 36 Donations grants and subsidies paid 1,441 2,007 Stock adjustment 41 (4)

2,328 2,371 External audit fees

The Auditor-General of Queensland is the auditor of Logan City Council. External audit fees incurred are in relation to the audit of the financial statements. There are no non-audit fees included in this amount.

Internal audit fees

Council appoints an external audit firm as internal auditor to implement Council's internal audit program managed by Council's audit committee. Council's internal auditor for the 2013/14 financial year was PriceWaterhouseCoopers. Fees are incurred for the ongoing assessment and evaluation of controls adopted by council to manage operational risks.

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Note

2014 $’000

2013 $’000

19. Capital expenses

Refund of capital contributions 5 74 Decommissioning of infrastructure assets 28 9,410 14,593 9,415 14,667 20. Conditions over contributions

Council receives different types of contributions from external parties including infrastructure contributions from developers and grants and subsidies from State and Federal governments. Contributions are recognised as revenue in the statement of financial performance irrespective of whether conditions are imposed on Council's use of the funds (restricted contributions) as described in Council's policy note 1(c). Restricted contributions that have been received, but are not immediately required to fund council work are placed in reserve until required and are classified according to whether they are for operational or capital purposes. Restricted contributions recognised as income during the reporting period that were unspent at period end are funds held for future purpose. Restricted contributions recognised as income during a previous reporting period that were spent in the current period are funds that have been allocated against work performed during the reporting period. Restricted contributions recognised as income during the reporting period that were unspent at period end

Operational contributions - - Capital contributions 29,669 25,546 29,669 25,546

Restricted contributions recognised as income during a previous reporting period that were spent in the current period

Operational contributions 198 95 Capital contributions 23,790 19,701 23.988 19,796

21. Cash and cash equivalents

Cash and cash equivalents at the end of the reporting period as shown in the statement of cash flows can be reconciled to the related items in the statement of financial position as follows:

Cash and bank 458 572

Managed fund investments 125,695 99,969 Deposits at call 52,022 52,026 178,175 152,567

Less trust funds 39 (6,128) (4,892) Total cash assets 172,047 147,675

Net gains or losses arising on financial assets designated as at fair value through profit or loss (managed fund investments) amounted to $3,530,000 (last year $3,690,000) and are included in interest on investments in note 6.

All Council cash balances are available for use, although certain contributions are restricted in how they may be used. The following restrictions have been imposed by regulations or other externally imposed requirements:

Constrained income reserve monies 57,507 49,658 Unrestricted funds 114,540 98,017

172,047 147,675


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Note

2014 $’000

2013 $’000

22. Trade and other receivables

Current

Rates and utility charges es and Utility Charg 20,704 19,651 Trade receivables Other debtors 38,501 36,229 Goods and services taxation recoverable 2,728 4,919 61,933 60,799 Less receivables impairment (1,082) (827) 60,851 59,972

A prompt payment discount of 5% is offered on rates that are paid by due date provided all arrears rates have also been paid. Interest at 11% per annum compounded daily is charged on all rates and charges which remain unpaid at the end of each rating quarter. No interest is charged on other debtors.

The Council has recognised an allowance for doubtful debts (receivables impairment) dependent on the type of debt. Allowances for doubtful debts are recognised depending on the type of debt and risk of non-collection. An ageing by receivables type is provided in note 32.

There is no concentration of credit risk for rates and utility charges and other receivables other than by geographical location.

Movement in receivables impairment

Balance at the beginning of the year 827 1,007 Amounts written off during the year as uncollectible - (36) Additional provisions raised during the year 1,168 559 Amounts recovered during the year (913) (703) Closing balance at the end of the year 1,082 827

23. Inventories

Inventories held for distribution 1,500 2,066 Land held for development and sale 34,100 34,099 Inventories held for sale 21 22

35,621 36,187 Inventories recognised as expense during the year and included in cost of sales amounted to $0 (last year $2,802,421). Inventories recognised as expense during the year and included in cost of providing services amounted to $3,573,901 (last year $3,785,824). Write downs of inventories to net realisable value during the year amounted to $0 (last year $0). 24. Prepayments

Current Insurance 1,491 1,568

Computer leases 1,950 1,690 Other miscellaneous 730 534 4,171 3,792

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Note

2014 $’000

2013 $’000

25. Other financial assets

Non-traded shares in SEQ Regional Recreational Facilities Pty Ltd 180 180 Non-traded shares in the Logan Country Financial Services Limited 10 10

190 190

The entity SEQ Regional Recreational Facilities Pty Ltd was incorporated as a company limited by shares effective on 18 October 2010. The entity has issued 8 unquoted ordinary shares and 1,100,000 unquoted non-redeemable preference shares at original cost of $1. Logan City Council holds 1 ordinary share and 180,000 preference shares in the entity.

The Logan Country Financial Services Limited investment was transferred from the former Beaudesert Shire Council to Logan City Council on 14 March 2008 as part of Local Government Reform and is unquoted and measured at original cost. Logan City Council holds 10,000 ordinary shares at $1. Total issued share capital is $626,108.

26. Investment in subsidiary

On 24 December 2008, Invest Logan Pty Ltd was registered as an Australian Company with the object to advise Council on matters related to regional economic and tourism development and commercial/ industrial development opportunities in Logan City. Invest Logan Pty Ltd is a wholly owned non-trading subsidiary company of Logan City Council. The issued share capital of the company comprises 2 ordinary shares. Full details of the company are:

Name of subsidiary Country of incorporation Principal activity Equity holding 30/06/14 30/06/13

Invest Logan Pty Ltd Australia Development advice 100% 100%


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Note

2014 $’000

2013 $’000

27. Investment in jointly controlled entity

Council has an investment in a jointly controlled entity called Greenbank Commercial Centre Pty Ltd (the centre) in which Council and Pub Lane Investments Pty Ltd each have a 50% share in the development of a shopping centre and certain small business premises on Lot 202 on RP184971, in the Parish of Perry. Council accounts for its investment in the centre under the equity method whereby the investment is initially recorded at cost and then adjusted for Council's share of the centre's profit or loss and other comprehensive income.

Summarised corporate and financial information of the jointly controlled entity are provided below:

Name of entity Country of incorporation Principal activity Ownership interest % 2014 2013

Greenbank Commercial Centre Pty Ltd Australia Development 50 50 Summarised financial information in respect of Council's jointly controlled entity is set out below: Financial position

Current assets 782 - Non-current assets - - Current liabilities (562) - Non-current liabilities (830) - Net assets (610) - Council's share of the net assets (305) - Council loan 415 - Council current account 393 - Council's share of jointly controlled entity's net assets 503 -

Financial performance Income - - Expenses (144) - Profit/ (loss) (144) - (72) - Add increase in Council current account 76 - Council share of jointly controlled entity's profit/ (loss) 12 4 -

Changes in jointly controlled entity investment carrying value Opening investment carrying value 499 499 Plus share of profit/ (loss) (72) - Plus increase in council current account 76 - Closing investment carrying value 503 499

Current assets include Lot 5 on Survey Plan 214051, which is classified as "held for sale" and measured at a cost of $677,000 (last year $677,000).

Council was unable to obtain a copy of the Greenbank Commercial Centre Pty Ltd annual financial statements for the year ended 30 June 2013 in time for reporting and did not adjust investment carrying values. Both 2013 and 2014 financial performance and changes in investment carrying values have been incorporated in 2014.

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28. Property, plant and equipment (continued)

Restrictions on title and property, plant and equipment pledged as security

Council has entered into a Bill of Mortgage agreement with the Queensland State Department of Communities (the department) as security over grant funding of $1,210,000 provided by the department for the purpose of building a respite centre on land owned by Council at 36 Fawkner Street, Slacks Creek. The Bill of Mortgage would only have effect if Council was to breach certain clauses in the funding agreement (e.g. allowing the facility to be used for a purpose other than that stipulated in the lease) and failed, when required, to remedy the breach. The Bill of Mortgage is held by the State Government over the Logan Central Respite Centre situated at 36 Fawkner Street, Slacks Creek and expires in 2032.

29. Intangible Assets

Note

2014 $’000

2013 $’000

Gross carrying amount Opening balance 10,449 6,239 Additions 2,374 4,210 Closing balance 12,823 10,449 Accumulated depreciation Opening balance 4,713 3,674 Amortisation 16 1,241 1,039 Closing balance 5,954 4,713 Carrying value 6,869 5,736 30. Trade and other payables

Current Creditors and accruals 50,513 49,909 Annual leave 13,024 12,607 Sick leave 7,566 7,595 Other leave entitlements 1,405 1,504 Carbon tax liability 248 -

72,756 71,615 Council reclassified employee annual, sick and other leave entitlements, excluding long service leave, previously classified as employee benefits provisions to other payables during the reporting period as tabled above, as these items are accrued expenses rather than provisions.


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31. Borrowings

Note

2014 $’000

2013 $’000

Current 10,546 8,716 Non-current 217,661 186,965

Total borrowings 228,207 195,681

Details of borrowings are provided in note 32. The Local Government Regulation 2012 requires that a local government prepares and adopts a debt policy for the financial year, including planned borrowings for the current and the next 9 financial years and the period over which the local government plans to repay existing and new borrowings. Council borrows from the Queensland Treasury Corporation (QTC) at a fixed interest rate for periods of between 3 and 20 years. Borrowings are used principally to finance the cost of new capital works and asset acquisitions. Movements in borrowings Queensland Treasury Corporation Book value at beginning of the financial year 195,681 120,030 Loans raised 41,945 24,382

Market value realisation (11) - Loans transferred from AllConnex Water (700) 58,628 Interest accrued 30 442 236,945 203,482 Capital repayments (8,738) (7,801)

Book value at year end 228,207 195,681 Market value at end of year 247,183 204,952 Market value represents the value of debt if Council repaid the debt at balance date including interest and penalties classified as level 1 under the fair value hierarchy. Expected final repayment dates vary from 4 December 2014 to 11 April 2033. There have been no defaults or breaches of loan agreements during the financial reporting period. Principal and interest payments are made quarterly in arrears.

32. Financial risk management

Logan City Council's activities expose it to a variety of financial risks: interest rate risk, credit risk and liquidity risk. Exposure to financial risks is managed in accordance with Council policies on financial risk management, which focus on managing the volatility of financial markets and minimising potential adverse effects on Council performance. Council uses different methods to measure the different types of risk to which it is exposed. These methods include sensitivity analysis in the case of interest rate risk, ageing analysis for credit risk and short term investment strategies to ensure sufficient funds are available to meet short term liquidity requirements.

(i) Credit risk

Credit risk exposure refers to the situation where Council may incur financial loss as a result of another party to a financial instrument not discharging their obligations. In the case of rate receivables, Council has the power to sell property to recover any defaulted amounts, which protects Council against credit risk. In other cases, Council assesses the credit risk before providing goods or services and applies normal business credit protection procedures to minimise the risk including an age analysis of outstanding receivables. Council is exposed to credit risk through its investments with Queensland Treasury Corporation (QTC) and deposits held with other financial institutions. The QTC Cash Fund is an asset management portfolio that invests with a wide variety of high credit rating counterparties. Deposits are capital guaranteed. Other investments are held with highly rated financial institutions and whilst not capital guaranteed, the likelihood of credit failure is remote.

By the nature of Council's operations, there is a geographical concentration of risk in Council's area. The maximum exposure to credit risk at balance date in relation to each class of recognised financial asset is the gross carrying amount of those assets net of any impairment. No collateral is held as security relating to the financial assets held by Council. The following table represents Council's maximum exposure to credit risk:

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32. Financial risk management (continued)

Financial assets Note Effective interest rate

2014 $'000

2013 $’000

Cash and bank

Cash 47 47 Commonwealth bank account (City) 2.27% 342 448 Commonwealth bank account (Trust) 2.27% 69 77

21 458 572 Financial assets classified as at fair value through profit or loss Managed funds QTC (City) 3.42% 98,733 70,938 QTC (Trust) 3.42% 5,525 8,438 Perennial 3.84% 21,437 20,593

21 125,695 99,969 Financial assets classified as held to maturity investments Term deposits AMP 4.35% - 5,000 Bendigo 4.50% 2,000 9,000 Citibank 4.50% 7,000 - St George 5.99% - 10,000 CPG 4.50% 10,022 15,026 ING 4.47% 10,000 5,000 RaboDirect 5.02% - 3,000 Bank of Queensland 3.80% 16,000 - ME Bank 4.00% 7,000 - Rural 4.20% - 5,000

21 52,022 52,026 Loans and receivables Fixed interest rate maturing in 12 months Trade receivables

11.00%

20,704 40,147

19,651 40,321

22 60,851 59,972 Equity instruments 25 190 190 Jointly controlled entities 27 503 499 Total financial assets 239,719 213,228

Managed funds are investments in the Queensland Treasury Corporation's (QTC) and Perennial Investment cash funds and are classified and measured at fair value. Unless otherwise noted, deposits are held with managed funds with a maximum call term of two days. Managed funds and deposits include trust fund monies (see note 39) of $6,128,000 (last year $4,892,000).

No financial assets have had their terms renegotiated so as to prevent them from being past due or impaired and are stated at the carrying amounts as indicated. No receivable amounts have been impaired. The following table represents an analysis of the age of Council's receivables that are either fully performing, past due or impaired at balance date:

Ageing of receivables as at 30 June 2014 - $'000

Type Fully

performing Past due

Total >30 days >60 days >90 days Rates receivables - - - 20,704 20,704 Accounts receivable 32,968 - - 211 33,179 Sundry debtors 3,211 445 276 1,390 5,322 Goods and services tax 2,728 - - - 2,728 Total 38,907 445 276 22,305 61,933 Percentage 63% 1% - 36% Note 22


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32. Financial risk management (continued)

Ageing of receivables at 30 June 2013 - $'000

Type Fully

Performing Past due

Total >30 days >60 days >90 days Rates receivables - - - 19,651 19,651 Accounts receivables 28,641 - - 191 28,832 Sundry debtors 3,783 1,268 378 1,968 7,397 Goods and services tax 4,919 - - - 4,919 Total 37,343 1,268 378 21,810 60,799 Percentage 61% 2% 1% 36% Note 22

Rates are levied quarterly in advance and are secured against the property under section 95 of the Local Government Act 2009. Council's receivables impairment at balance date was $1,082,000 (last year $827,000).

Due to the short-term nature of these receivables, their carrying amount is assumed to approximate their fair value.

(ii) Liquidity risk

Liquidity risk refers to the situation where Council may encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. Council is exposed to liquidity risk through its trading in the normal course of business and borrowings from the Queensland Treasury Corporation for capital works. Council manages its exposure to liquidity risk by maintaining sufficient cash reserves to cater for unexpected volatility in cash flows and by undertaking maturity analysis. Borrowing facilities are disclosed in note 38. The following table sets out the liquidity risk of financial liabilities held by Council in a format as it might be provided to management. The amounts disclosed in the maturity analysis are provided by the Queensland Treasury Corporation and represent the contractual undiscounted cash flows at balance date:

Financial liabilities Note Effective

interest rate 2014 $’000

2013 $’000

Financial liabilities measured at amortised cost QTC borrowings Maturing in 1 year or less 5.34% 22,485 19,413 Maturing in over 1 to 5 years 5.34% 89,327 76,789 Maturing in more than 5 years 5.34% 224,869 199,131 336,681 295,333 Trade and other payables 30 72,756 71,615 409,437 366,948 The outflows in the above table are not expected to occur significantly earlier and are not expected to be for significantly different amounts than indicated in the table. (iii) Interest rate risk

Interest rate risk arises on interest-bearing financial instruments recognised in the statement of financial position (e.g. Council investments and borrowings) and on some financial instruments not recognised in the statement of financial position (e.g. borrowing commitments).

Borrowing risk is managed by borrowing only from the QTC and having access to a mix of floating and fixed funding sources such that the desired interest rate exposure can be constructed. Interest rate risk in other areas is minimal. Council does not undertake any hedging of interest rate risk.

Sensitivity analysis undertaken based on managed funds and term deposits balances at reporting date, which are subject to floating interest rates, indicates that were market interest rates increased or decreased by 1% the net result attributable to Council in respect of cash assets and cash equivalents would be increased or decreased by $1,782,000 (last year $1,525,000). As the QTC long term debt is at fixed interest rate no variation is expected on existing borrowings and sensitivity analysis is based on floating interest rate managed funds and deposits only.

Council's Treasury function manages cash allocations daily to maximise Council return and minimise risk exposure.

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33. Fair value measurements

(i) Recognised fair value measurements

The following table presents Council's assets and liabilities measured and recognised at fair value at balance date. All fair value measurements are recurrent and categorised as either level 2 or level 3 fair value measurements. There have been no transfers between level 1 and level 2 or level 2 and level 3 during the current financial period. Council has no assets and liabilities measured at fair value on a non-recurring basis.

The fair values of financial and non financial assets that are not traded in an active market are determined using valuation techniques. These valuation techniques maximise the use of observable data where it is available and rely as little as possible on entity specific estimates. If all significant inputs required to fair value an asset are observable, the asset is included in level 2. If one or more of the significant inputs is not based on observable market data, the asset is included in level 3. This is the case for Council infrastructure assets, which are of a specialist nature and where there is no active market for the assets.

At 30 June 2014 Note Level 2 (Significant

other observable

inputs) $'000

Level 3 (Significant

unobservable inputs)

$'000

Total

$'000 Financial assets Managed fund investments 21 125,695 - 125,695 Non-financial assets Land 28 577,710 - 577,710 Buildings - Commercial 28 - 275,801 275,801 Buildings - Residential 28 2,021 - 2,021 Roads and drainage infrastructure 28 - 1,939,604 1,939,604 Water and wastewater infrastructure 28 - 1,195,773 1,195,773 Water and wastewater facilities 28 - 186,377 186,377 Waste landfill 28 - 6,498 6,498 579,731 3,604,053 4,183,784

At 30 June 2013 Note Level 2

(Significant other

observable inputs) $'000

Level 3 (Significant

unobservable inputs)

$'000

Total

$'000 Financial assets Managed fund investments 21 99,969 - 99,969 Non-financial assets Land 28 576,325 - 576,325 Buildings - Commercial 28 - 267,420 267,420 Buildings - Residential 28 1,994 - 1,994 Roads and drainage infrastructure 28 - 1,870,229 1,870,229 Water and wastewater infrastructure 28 - 1,024,499 1,024,499 Water and wastewater facilities 28 - 142,041 142,041 Waste landfill 28 - 6,268 6,268 578,319 3,310,457 3,888,776


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33. Fair value measurements (continued)

(ii) Disclosed fair values

Council borrowings are measured at amortised cost with interest recognised in profit or loss when incurred. The fair value of borrowings disclosed in note 31 is provided by the Queensland Treasury Corporation and represents the contractual undiscounted cash flows at balance date.

The carrying amounts of trade receivables and trade payables are assumed to approximate their fair values due to their short-term nature.

(iii) Valuation techniques used to derive fair values and transfers between levels

The values of transfers between the different levels of the fair value hierarchy are disclosed below. Transfers between levels will occur where inputs used in making individual asset and liability fair value measurements no longer satisfy the current level of classification.

There have been no changes in valuation techniques used for fair value measurement during the year. Specific valuation techniques used to value Council assets include:

Managed funds

Managed funds are investments in the Queensland Treasury Corporation's (QTC) cash fund measured at fair value based on the current redemption value of the fund advised by the QTC and are included in level 2.

Land

Land fair values were determined by independent valuer, Australian Pacific Valuers (APV) as a desktop update effective 30 June 2014. Level 2 valuation inputs were used to value land in freehold title as well as land used for special purposes, which is restricted in use under current zoning rules. Sales prices of comparable land sites in close proximity are adjusted for differences in key attributes such as property size. The most significant inputs into this valuation approach are price per square metre. Valuations represent the replacement cost of the land.

Buildings

Buildings fair values were determined by independent valuer, Australian Pacific Valuers (APV) as a desktop update effective 30 June 2014. Where there is a market for Council building assets, fair value has been derived from the sales prices of comparable properties after adjusting for differences in key attributes such as property size. The most significant inputs into this valuation approach were price per square metre.

Where Council buildings are of a specialist nature and there is no active market for the assets, fair value has been determined on the basis of replacement with a new asset having similar service potential including allowances for preliminaries and professional fees. The approach estimated the replacement cost of each building by componentising the buildings into significant parts with different useful lives and taking account of a range of factors. While the unit rates based on square meters could be supported from market evidence (level 2) other inputs (such as estimates of residual value, useful life, pattern of consumption and asset condition) required extensive professional judgement and impacted significantly on the final determination of fair value. As such these assets were classified as having been valued using level 3 valuation inputs.

The following table provides a summary of the unobservable inputs and an assessment of the sensitivity of these to the fair value measurement:

Asset class Unobservable inputs Sensitivity to unobservable market inputs (%)

Amount of potential impact $'000

Buildings Specialised buildings Relationship between

asset consumption rating scale and the level of consumed service potential.

-2.50% +2.50% -6,326 6,326

Other structures Relationship between

asset consumption rating scale and the level of consumed service potential.

-2.50% +2.50% -237 237

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Land and buildings last comprehensive valuation

Details of the last comprehensive revaluation undertaken for each asset class are as follows:

Asset class

Desktop valuation Last comprehensive valuation Year Performed by Year Performed by

Land 2013 APV valuers 2012 APV valuers Buildings 2013 APV valuers 2012 APV valuers

Buildings level 3 inputs used

The main level 3 inputs used were derived and evaluated as follows:

Under the cost approach the estimated cost to replace the asset is calculated and then adjusted to take account of an accumulated depreciation. In order to achieve this, the valuer determined an asset consumption rating for each asset type based on the inter-relationship between a range of factors. These factors and their relationship to the fair value require professional judgement and include asset condition, legal and commercial obsolescence, and the determination of key depreciation related assumptions such as residual value, useful life and pattern of consumption of future economic benefits.

The consumption rating scales were based initially on the past experience of the valuation firm and industry guides and were then updated to take into account the experience and understanding of Council's own engineers, asset management and finance staff. The results of the valuation were further evaluated by confirmation against Council's own understanding of the assets and the level of remaining service potential.

Infrastructure assets

Due to their specialist nature there is no active market for Council infrastructure assets and fair value is determined using a valuation technique. At 30 June 2014, water and wastewater infrastructure assets were valued using a discounted cash flow (DCF) valuation technique, while all other infrastructure assets were valued using a depreciated replacement cost (DRC) valuation technique. Full details are provided under the infrastructure categories below.

For DRC valuations, the DRC used was the asset's current replacement cost (CRC) less accumulated depreciation calculated on the basis of such cost to reflect the already consumed or expired future economic benefits of the asset. Council first determined the gross cost of replacing the full service potential of the asset and then adjusted this amount to take account of the expired service potential of the asset.

CRC was measured by reference to the lowest cost at which the gross future economic benefits of the asset could currently be obtained in the normal course of business. Where existing assets were over designed, had excess capacity, or were redundant an adjustment was made so that the resulting valuation reflected the cost of replacing the existing economic benefits based on an efficient set of modern equivalent assets to achieve the required level of service output within the council's planning horizon. The unit rates (labour and materials) and quantities applied to determine the CRC of an asset or asset component were based on a “Greenfield” assumption meaning that the CRC was determined as the full cost of replacement with a new asset including components that may not need to be replaced, such as earthworks. The DRC was determined using methods relevant to the asset class as described under individual asset categories below. Roads and drainage infrastructure - Current replacement costs (CRC)

Sealed roads and associated infrastructure

Roads and associated infrastructure fair values were determined by Council asset management officers effective 30 June 2014. CRC was calculated by reference to asset linear and area specifications, estimated labour and material inputs, services costs, and overhead allocations. For internal construction estimates, material and services prices were based on existing supplier contract rates or supplier price lists and labour wage rates were based on Council's Enterprise Bargaining Agreement (EBA). All direct costs were allocated to assets at standard usage quantities according to recently completed similar projects. Where construction is outsourced, CRC was based on recently completed similar projects. The last full valuation of sealed roads and associated infrastructure was undertaken effective 30 June 2010. For the 30 June 2014 figures, the ABS Producers' Price Index "Roads and Bridges Construction - Queensland (3101) A2333727L" was applied to last year's figures. It is the intention of Council to undertake a full revaluation of this infrastructure in 2015.


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Average costs for each of the key components were:

Asset category Key cost components Measurement unit 2014 Cost / unit

$

2013 Cost/ unit

$ Sealed roads Pavement

Surface: Spray seal Surface: Asphalt

Per mm pavement depth M2

Per mm pavement depth

$0.2036 $8.90

$0.5551

$0.1986 $8.71

$0.5416 Traffic signals Pedestal Each $29,453 $26,565 Medians Infill type M2 per type $85 to $131 $83 to $128 Footpath Each M2 based on area and material

type $27 to $56 $26 to $55

Kerb and channel Each Linear metre $189 $185 Kerb Each Linear metre per type $112 to $805 $110 to $786 Walkways Each M2 $56 $55 Car park Kerb & channel

Kerb Medians splitter islands Surface Retaining walls Fencing Wheel stops

Linear metre Linear metre per type Each M2 per type Linear metre Linear metre Each

$191 $112 to $805

$311 $53 to $150

$492 $83

$179

$185 $110 to $786

$292 $52 to $147

$480 $81

$174 Bridges

A full valuation of bridges assets was undertaken by independent valuers, Australian Pacific Valuers (APV), effective 30 June 2013. For the 30 June 2014 figures, the ABS Producers' Price Index "Roads and Bridges Construction - Queensland (3101) A2333727L" was used to index last year's figures. The valuation of bridges varies according to the material type used for construction, the deck area, condition and size. Average costs for each of the key components were:

Bridges Each M2 based on deck area, material type, structure condition and size.

$1,180 to $4,071

$1,110 to $3,843 Drainage infrastructure

A full valuation of drainage infrastructure was undertaken by independent valuers, GHD, effective 30 June 2013. For the 30 June 2014 figures, the ABS Producers' Price Index "Roads and Bridges Construction - Queensland (3101) A2333727L" was used to index last year's figures. The major components of drainage infrastructure are pits, pipes and channels; the valuation of which is determined according to the factors tabled below. Average costs for key components were:

Stormwater Pits Pipe Channels

Each based on type, diameter and depth Linear metre per diameter and depth M2 per type

$414 to $19,387

$412 to $6,216

$195 to $209

$565 to $11,742

$402 to $6,756

$190 to $203 Roads and drainage - Fair values

Fair value was determined as the written down current replacement costs (WDRC) of each of the asset categories. WDRC is the asset CRC less accumulated depreciation. In determining the level of accumulated depreciation, roads and drainage assets were disaggregated into significant components which exhibited different patterns of consumption or useful lives.

Sealed roads

For sealed roads, a consumption assessment was undertaken based on four Austroads pavement health indices, each expressed as a percentage and incorporated into the World Bank's HDM deterioration model to provide an estimate of current health, the proportion of health remaining and the remaining useful lives of the assets. The four health indices used were:

1) The Pavement Health Roughness Index (PHNI), which is a function of both the surface roughness and of lane average annual daily traffic (AADT). Perfect health (as indicated by roughness) is retained for all traffic levels up to a roughness of 40 NAASRA (National Association of Australian State Road Authorities) per roughness counts per kilometre.

2) The Pavement Health Rutting Index (PHRI), which is a function of mean rut depth, annual rainfall and lane AADT. Perfect health (as indicated by rutting) is retained for all levels of traffic and rainfall until mean rut depth is 2mm.

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3) The Surface Health Cracking Index (SHCI), which is a function of the percentage area of cracking, the annual rainfall and the lane-AADT. A larger percentage cracking and annual rainfall combined with high traffic levels causes a migration of base and sub base material resulting in damage to the underlying pavement from the ingress of water.

4) The Surface Health Texture Index (SHTI), which is a function of the percentage of road affected by texture distresses, rainfall and lane AADT. The index covers surface distresses caused by ravelling and stripping, leading to the loss of stone, which affects the waterproofing provided by the road surface.

Bridges

For bridges, remaining useful lives were determined based on condition assessments according to the following table:

Condition rating

Assessment

0H/ 0M Very high level of remaining service potential 1H/ 1M High level of remaining service potential 2H/ 2M Adequate level of remaining service potential 3H/ 3M Adequate level of remaining service potential, but with some issues indicating the need for action in the

short to medium term 4H/ 4M Barely adequate level of remaining service potential requiring action to be taken in the short term 5H/ 5M Asset is now unacceptable and must be closed or renewed 6H/ 6M End of life

All other road and drainage infrastructure

For all other roads infrastructure and for drainage infrastructure assets, estimates of expired service potential and remaining useful lives were determined on a straight line basis based on industry standard practices and past actuals.

Sensitivity

If estimated costs used in fair value calculations were 10% higher or lower, the fair value of roads and drainage assets and other components of equity would increase or decrease by $193 million (last year $185m). Roads and drainage fair values are included in level 3 of the AASB13 fair value hierarchy.

Waste landfill cells

Waste landfill cells fair values were determined by Council engineers effective 30 June 2014. CRC was calculated by reference to landfill cell area and volume specifications, estimated labour and material inputs, services costs, and overhead allocations. Material and services costs were determined by reference to existing supplier contracts and labour costs by reference to Council's EBA. Average costs for each of the key components were:

Asset category Key cost components Measurement unit

2014 Cost / unit

$

2013 Cost / unit

$ Waste landfill cells Preliminary & preparation m3 6.30 6.30 Excavation m3 3.53 3.53 Base liner & Leachate drain

construction m3 33.63 33.63

Stormwater management system m3 23.66 23.66 DRC was determined through assessment of the remaining air space for each landfill cell, which was also used to determine percentage cell capacity used in the year. If estimated costs used in fair value calculations were 10% higher or lower, the fair value of waste landfill assets and other components of equity would increase or decrease by $1,568,071 (last year $1,568,071). Waste landfill valuations are included in level 3.


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Council's water business is treated as a single cash-generating unit for asset valuation purposes. Council's water and wastewater infrastructure assets were valued using an income approach. The income approach represents a change in accounting policy, as disclosed in note 46, and has been applied retrospectively to the return of Council's water business from AllConnex Water (AW) effective 1 July 2012. Consolidated asset values at 1 July 2012 were based on final AW carrying values, and 30 June 2013 and 30 June 2014, were determined through use of a discounted cash flow (DCF) model based on cash flow projections used in the Council approved budget and 10-year financial forecast. The DCF approach estimated the price at which an orderly transaction to sell the assets would take place between market participants at the measurement date under current market conditions. The valuation was based on cash flows and efficiencies that could reasonably be expected to be earned by a market participant under current market conditions, and is the potential exit price that could be expected at the measurement date. For the 1 July 2012 valuation, Council undertook an independent DCF valuation, but considered that Council's portion of the AW published asset carrying values was a more accurate representation of fair value. In using the DCF model, land, buildings, plant, equipment and work-in-progress asset values were deducted from the DCF valuations to determine water and wastewater infrastructure and facilities carrying values. Land and buildings assets values were determined independently at market value or using a depreciated replacement cost where there is no active market, while plant and equipment and work in progress assets are valued at cost. For each of the years, for DCF purposes, post-tax nominal cash flows were estimated for a period of 10 years and the Gordon growth model used to determine cash flows from year 11 to "in perpetuity" (terminal value). Cash flows were discounted to present value using a calculated weighted average cost of capital (WACC) determined using an assumed 60% debt and 40% equity capital structure. WACC rates and other key data are tabled below. Cash flow projections were effectively earnings before interest and tax (EBIT), instead of earnings before interest, taxation, depreciation and amortisation (EBITDA) as it is necessary for capital expenditure (CAPEX) to equal depreciation when applying a perpetuity model. Changes in working capital were considered to be a cash flow requirement. The long term growth rates tabled below were used to determine terminal value, which was calculated using a rate from the Reserve Bank of Australia's target inflation rate, which is deemed to be reflective of the long-term growth rate. The discount rate reflects the risk of the cash flows and has been calculated using the WACC and Capital Asset Pricing Model. Key unobservable inputs and sensitivity analyses are tabled below:

Significant unobservable input Variables used 1 July 12 30 Jun 13 30 Jun 14 Equity funding percentage Debt funding percentage Risk-free rate for debt and equity Market-risk premium Debt-risk premium Cost of equity Cost of debt Post-tax nominal discount rate (WACC) Long term growth rates

40% 60%

5.21% 7.00% 3.51%

10.23% 8.72% 7.76% 2.70%

40% 60%

3.66% 7.00% 2.27% 8.68% 6.23% 6.09% 2.70%

40% 60%

3.70% 7.00% 2.01% 8.72% 5.71% 5.89% 2.50%

Water and wastewater valuations are included in level 3 of the fair value hierarchy.

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(iv) Changes in level 3 assets

The following table presents the changes in level 3 assets for the years ended 30 June 2013 and 30 June 2014:

Buildings

$'000

Roads and drainage

infra $'000


infra $'000


facilities $'000

Waste landfill

$'000

Total

$'000 Opening balance 01 July 2012 254,262 2,026,277 - 493 6,324 2,287,356 Transfers into level 3 - - - - - - Additions 7,604 71,458 36,732 9,855 (438) 125,211 Transfers from AW 4,241 - 979,999 133,821 - 1,118,061 Disposals (301) - - - - (301) Reclassifications (45) - - - - (45) Gain/ (losses) recognised in other comprehensive income

6,031

(163,973)

26,050

3,570

1,355

(126,967)

Gain/ (losses) recognised in other income

(4,372)

(63,533)

(18,284)

(5,698)

(973)

(92,860)

Closing balance 30 June 2013 267,420 1,870,229 1,024,497 142,041 6,268 3,310,455 Transfers into level 3 - - - - - Additions 5,026 117,797 54,351 44,142 955 222,271 Disposals - - - - - - Reclassifications - - - - - - Gain/ (losses) recognised in other comprehensive income

6,101

11,252

136,473

6,421

24

160,271

Gain/ (losses) recognised in other income

(2,746)

(59,674)

(19,548)

(6,227)

(749)

(88,944)

Closing balance 30 June 2014 275,801 1,939,604 1,195,773 186,377 6,498 3,604,053 (v) Uncertainty

The valuation techniques used in the determination of fair values maximise the use of observable data where it is available, are based on past actual outcomes and rely as little as possible on entity specific estimates. Where estimates are used, these represent the most probable outcome in management's judgement and are subject to annual review against actual outcomes in subsequent periods. The disclosure of valuation estimates is designed to provide users with an insight into the judgements that management has made in the determination of fair values.

(vi) Valuation processes

Council's valuation policies and procedures are set by the Governance and Finance Committee of the executive management team, which comprises the Deputy CEO: Organisational Services and Finance Manager. They are reviewed annually taking into consideration an analysis of movements in fair value and other relevant information. Council's current policy for the valuation of property, plant and equipment and investment property (recurring fair value measurements) are presented in notes 1(i) and 1(k) respectively.


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34. Provisions

Note 2014 $'000

2013 $’000

Employee benefits 19,565 17,772 Restoration provisions 5,493 6,728 Third party claims 608 530 25,666 25,030

Current 2,473 1,611 Non-current 23,193 23,419 25,666 25,030

Average discount rates used in estimating provisions

Employee benefits 3.31% 3.35% Restoration provisions 3.30% 3.49%

Total Council full-time equivalent employees at 30 June 2014 were 1,370 (last year 1,378)

(i) Employee benefits

The provision for employee benefits represents vested long service leave entitlements accrued by employees. Council estimates the probability; amount and timing of leave payments based on Council's leave policy stipulations, current pay levels, and leave settlement trends to determine expected future costs, which are then discounted to present value at a discount factor based on Commonwealth bond yields rates over the relevant period.

Council reclassified employee annual, sick and other leave entitlements, excluding long service leave, previously classified as employee benefits provisions to other payables during the reporting period as tabled in note 30, as these items are accrued expenses rather than provisions.

(ii) Restoration provisions

Council has a legal obligation to restore quarry sites used in Council operations and has prepared site management and post closure plans to deal with the filling and future use of quarry sites. The provision is the present value of the estimated cost of restoring the quarry site to a useable state at the end of its useful life. Council holds an Environmental Protection Agency licence to operate a number of landfills. The licence includes a legal obligation to restore any affected area. Standard landfill practice is to progressively level the site through use of top soil and then re-grass the affected area. Council estimates and discounts expected future costs to restore landfill cells to present value at a discount factor based on Commonwealth bond yields rates over the relevant period.

(iii) Third party claims

Council raises provisions based on the expected amount and timing of valid third party compensation claims. Where compensation claims are subject to adjudication through the courts or there is uncertainty in terms of the validity or amount of a claim, amounts may be disclosed as a contingent liability.

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34. Provisions (continued)

(iv) Movements on provisions

Employee benefits $'000

Restoration provisions

$'000

Third party claims $'000

Total provisions

$'000 Carrying amount at 1 July 2012 13,621 7,139 500 21,260 Additional provisions made in the period 4,602 - 618 5,220 Unused amounts reversed in the period - (589) (184) (773) Amounts incurred and charged against the provision (1,026) - (404) (1,430) Increase (decrease) in discounted amount 575 178 - 753 Carrying amount at 30 June 2013 17,772 6,728 530 25,030 Additional provisions made in the period 3,708 - 760 4,468 Unused amounts reversed in the period - (1,400) (37) (1,437) Amounts incurred and charged against the provision (2,547) - (645) (3,192) Increase (decrease) in discounted amount 632 165 - 797 Carrying amount at 30 June 2014 19,565 5,493 608 25,666

35. Other liabilities

Note 2014 $'000

2013 $’000

Current Unearned revenue received in advance 884 621 884 621

This liability reflects cash contributions from developers for which the related service obligations have yet to be fulfilled by Council (refer Note 1c). 36. Asset revaluation surplus

Movements in the asset revaluation surplus were as follows:

Balance at beginning of period 1,912,485 2,041,919 Net adjustment to capital non-current assets at end of period to reflect a change in fair value: Land (2,100) (2,481) Buildings 6,179 6,045 Roads and drainage infrastructure 12,922 (163,973) Water and wastewater infrastructure Water and wastewater facilities

136,473 6,421

26,050 3,570

Waste landfill 24 1,355 28 159,919 (129,434) Balance at the reporting date 2,072,404 1,912,485

Closing revaluation surpluses by asset class:

Land 324,383 326,483 Buildings 115,978 109,799 Roads and drainage infrastructure 1,466,545 1,453,623 Water and wastewater infrastructure Water and wastewater facilities

157,214 6,421

20,741 -

Waste landfill 1,863 1,839 2,072,404 1,912,485


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37. Retained surplus/ (deficiency)

Council's retained surplus consists of the components described in note 1. While not a required disclosure, Council provides the following table of transfers between and the balances of components for information purposes. Council sets asides allocated rates and contributions in operational reserves and then transfers funds to operational or capital projects once expenditures have been incurred. Capital reserve amounts are directly related to the acquisition and disposal of Council assets.

Analysis of retained surplus for the year: Capital reserve

$'000

Operational reserves

$'000

Surplus funds

$'000

Total retained surplus $'000

Balance at 1 July 2012 1,907,135 147,137 3,529 2,057,801 Net result attributable to Council 91,811 91,811 Transfers to/ from capital reserve:

Capital grants and subsidies 6,875 (6,875) - Gain on fair value and sale of assets 42,704 (42,704) - Assets decommissioning (14,593) 14,593 - Donated assets 36,576 (36,576) - General revenue 8,065 (8,065) - Operational funding (19,429) 19,429 -

Transfers to/ from operational reserves: Current contributions received - 74,948 (74,948) - Operational funding - (42,343) 42,343 - Capital funding 41,280 (41,280) - -

Balance at 30 June 2013 2,008,613 138,462 2,537 2,149,612 Net result attributable to Council 99,448 99,448 Transfers to/ from capital reserve:

Capital grants and subsidies 5,219 (5,219) - Gain on fair value and sale of assets 135 (135) - Assets decommissioning (9,410) 9,410 - Donated assets 64,159 (64,159) - General revenue 15,883 (15,883)

Transfers to/ from operational reserves: Current contributions received 65,607 (65,607) - Operational funding (47,471) 47,471 - Capital funding 553 (553) - -

Balance at 30 June 2014 2,085,152 156,045 7,863 2,249,060

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Note 2014

$’000 2013 $’000

38. Cash flow information

(a) Reconciliation of net result attributable to Council to net cash flow from operating activities

Net result attributable to Council 99,448 91,811

Add: non-cash expenses:

Depreciation 16 92,819 90,840 Bad and doubtful debts 18 287 (180) Stock adjustment 18 41 (4) Capital expenses 19 9,410 14,593 Borrowing costs accrued/ due to discounting 827 1,194

Less: non-cash revenues:

Interest revenue accrued 6 (1,088) - Cost of goods sold 7 - 2,802 Donations of assets 8 (64,159) (36,576) (Gain)/ loss on sale of property, plant and equipment 11 (131) (227) Share of jointly controlled entity comprehensive income 12 (4) - Reduction in restoration provision 13 (575) (112) (Gain)/ loss on water reform 45 - (42,477) Gain/ (loss) on market value realisation (11) - Gain/ (loss) on local government reform (700) -

Less: Capital contributions, grants and subsidies classified as cash inflows from investing activities: Capital contributions 9 (29,901) (28,081) Capital grants and subsidies 10 (5,219) (6,875) Decrease/ (increase) in operating assets net of non-cash revenues and expenses and non-cash amalgamation transactions:

Receivables (78) 6,912 Inventories 522 6,029 Prepayments (379) (918)

Increase/ (decrease) in operating liabilities net of non-cash revenues and expenses and non-cash amalgamation transactions:

Payables 1,125 9,630 Provisions 1,240 2,378

Other liabilities 282 (565)

Net Cash from operating activities 103,756 110,174 (b) Financing facilities

Amount used 31 228,207 195,681 Amount unused - -

228,207 195,681 Council does not have an approved bank guarantee facility and has no credit standby facilities or bank overdrafts.


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Note

2014 $’000

2013 $’000

39. Trust fund

Monies paid to the local government 2,740 2,007 Security deposits 3,388 2,885 21 6,128 4,892

Council is required by statute to establish a trust fund, the purpose of which is to hold funds collected or held on behalf of other entities yet to be paid out to or on behalf of these entities. The Council performs only a custodial role in respect of these monies. Trust funds are included in Council's gross managed funds investments in note 21, but are then deducted. As these funds are held in trust and are not Council funds, the Trust fund disclosure note is provided for information purposes only.

40. Commitments for expenditure

(a) Operating lease commitments

No later than 1 year 394 367 Later than 1 year but not later than 5 years 1,274 672

Later than 5 years 15 42 1,683 1,081 (b) Capital commitments

At the reporting date the local government had entered into contracts for the following capital expenditures of a material nature:

Plant, equipment and infrastructure assets 36,627 67,905

36,627 67,905 These expenditures are due for payment:

Not later than one year 36,627 67,905 Later than 1 year but not later than 5 years - - Later than 5 years - -

36,627 67,905 (c) Contractual commitments

Contractual commitments at balance date not recognised in the financial statements are as follows: Waste contracts Waste and recyclables collection 293 210 Recyclables processing 36 23 Green waste management 107 64 Property contracts Property transactions - 3,216 Community asset maintenance - 2,361 Operational contracts 11,576 5,853

12,012 11,727 These expenditures are due for payment: Not later than one year 12,012 11,727

Later than 1 year but not later than 5 years - - Later than 5 years - - 12,012 11,727

Council has entered into a contract for an eight year period ending in July 2019 for waste and recyclable collection services. Council is liable only for services as provided.

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Note

2014 $’000

2013 $’000

41. Contingent liabilities

Details and estimates of maximum amounts of contingent liabilities are as follows: Liability claims 2,118 4,690 Infrastructure credits 14,558 14,558 Local Government Workcare maximum exposure 3,488 3,571 Carbon tax - 20,426 20,164 43,245

Liability claims

Council is a defendant in a number of claims that arise as a result of the operations of council and its ownership of public assets. All liability claims are subject to review and are only provided for when genuine and not contingent on a future event. Liability and insurance claims not provided for are disclosed as contingent liabilities.

Information in respect of individual claims has not been disclosed on the basis that Council considers such disclosures would seriously prejudice the outcome of these claims.

Details and estimates of liability claims are as follows: In process 2,118 188 Under appeal - 2 Resumption claim - 4,500 Under judicial review - 2,118 4,690

Infrastructure credits

Council has agreed to provide infrastructure credits for additional work undertaken by developers. These credits may be redeemed against future development applications.

Local Government Workcare

Logan City Council is a member of Local Government Workcare (LGW) scheme, which is a self-insurance agreement between participating local governments, local government controlled entities and the Local Government Association of Queensland (the LGAQ). The scheme provides workers' compensation cover to its members under a joint self-insurance licence.

Under this scheme, Council has provided a proportionate bank guarantee to cover any bad debts which may remain should the self insurance license be cancelled because of insufficient funds being available to cover outstanding liabilities. Only LGW may call on any part of the guarantee were the above circumstances to arise.

The latest audited financial statements for LGW are as at 30 June 2013 and show accumulated member funds (equity) of $19,864,786 (2012: $15,627,807) meaning that the likelihood of a claim against Council's guarantee is remote.

Local Government Mutual liability self insurance pool

Logan City Council is a member of the local government mutual liability self-insurance pool, Local Government Mutual (LGM) Queensland. LGM provides claims and risk management services, insurance placement, fund management and consulting services to collectively exercise control over and manage the legal liability exposures confronting local government.

In the event of the pool being wound up or if it is unable to meet its debts as they fall due, the trust deed and rules provide that any accumulated deficit will be met by the individual pool members in the same proportion as their contribution is to the total pool contributions in respect to any year that a deficit arises.

The latest audited financial statements for LGM Queensland are as at 30 June 2013 and show accumulated member funds (equity) of $22,557,143 (2012: $14,173,836) meaning that the likelihood of a claim is remote.


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Note

2014 $’000

2013 $’000

42. Contingent assets

In January 2013, the Logan City Council region was subject to flooding as a result of Cyclone Oswald an event that has been recognised by the Queensland Government as a disaster and subject to disaster relief funding. The table below provides a summary of the total value of disaster relief claims submitted, approved and contingent on future approval by the Queensland Reconstruction Authority:

Total claims amounts 5,067 - Claims approved (2,451) - Claims contingent on future approval 2,616 -

43. Superannuation

Local Government Superannuation Scheme

The Council contributes to the Local Government Superannuation Scheme (Qld) (the scheme). The scheme is a Multi-employer Plan as defined in the Australian Accounting Standard AASB119 Employee Benefits. The Queensland Local Government Superannuation Board, the trustee of the scheme, advised that the local government superannuation scheme was a complying superannuation scheme for the purpose of the Commonwealth Superannuation Industry (Supervision) legislation. The scheme has three elements referred to as the City Defined Benefits Fund (CDBF) which covers former members of the City Super Defined Benefits Fund, the Regional Defined Benefits Fund (RDBF) which covers defined benefit fund members working for regional local governments and the Accumulation Benefits Fund (ABF). The ABF is a defined contribution scheme as defined in AASB 119. Council has no liability to or interest in the ABF other than the payment of the statutory contributions as required by the Local Government Act 2009. The RDBF is a defined benefit plan as defined in AASB119. The Council is not able to account for the RDBF as a defined benefit plan in accordance with AASB119 because the scheme is unable to account to the Council for its proportionate share of the defined benefit obligation, plan assets and costs. There are currently 72 entities contributing to the RDBF plan and any changes in contribution rates would apply equally to all 72 entities. Council has made 4.66% of the total contributions to the plan for the 2013/14 financial year. Any amount by which either fund is over or under funded would only affect future benefits and contributions to the RDBF, and is not an asset or liability of the Council. Accordingly there is no recognition in the financial statements of any over or under funding of the scheme. The audited general purpose financial report of the scheme as at 30 June 2013 (the most recent available) which was not subject to any audit qualification, indicates that the assets of the scheme are sufficient to meet the vested benefits. The most recent actuarial assessment of the scheme was undertaken as at 1 July 2012. The actuary indicated that “the RDBF is currently in a satisfactory but modest financial position and remains vulnerable to adverse short and medium term experience." Following the previous actuarial assessment in 2009, councils were advised by the trustee of the scheme, following advice from the scheme's actuary that additional contributions may be imposed in the future at a level necessary to protect the entitlements of RDBF members. In the 2012 actuarial report the actuary has recommended no change to the employer contribution levels at this time. Under the Local Government Act 2009 the trustee of the scheme has the power to levy additional contributions on councils which have employees in the RDBF when the actuary advises such contributions are payable; normally when the assets of the RDBF are insufficient to meet members' benefits. The next actuarial investigation will be made as at 1 July 2015. Superannuation contributions

The amount of superannuation contributions paid by Logan City Council during the reporting period was $12,747,000 (last year: $11,390,000) in respect of employees and $179,000 (last year: $162,000) in respect of elected members.

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44. Statement of activities to which the code of competitive conduct applies

National competition policy note

Logan City Council applies the code of conduct to the following activities:

Building certification Plant fleet services

The competitive code of conduct requires the application of full cost pricing, identifying the cost of community service obligations (CSO) and eliminating the advantages and disadvantages of public ownership within that activity.

The CSO value is determined by Council and represents an activity's costs which would not have been incurred if the primary objective of the activities was to make a profit. The Council provides funding from general revenue to the business activity to cover the cost of providing non-commercial community services or costs deemed to be CSO's by the Council.

Activity statements are for activities subject to the competitive code of conduct

Logan Water

Services $'000

Logan Waste

Services $'000

Building certification

$'000

Plant fleet services $'000

Revenue for services provided to the Council 877 884 4,192 20,162 Revenue for services provided to external clients 215,706 32,724 56 463 216,583 33,608 4,248 20,625 Less expenditure (excluding return on capital) (158,986) (28,937) (4,215) (16,895) Surplus/ (deficit) 57,597 4,671 33 3,730

Community service obligations Logan Water

Services $'000

Logan Waste

Services $'000

Cleansing remissions to eligible pensioners - 282 Water, sewerage and cleansing remissions to eligible community organisations 528 16 Household hazardous waste - 96 Free tipping for community organisations (includes Clean Up Australia Day and disposal of motor vehicles)

- 43

Animal removal - 105 Total 528 542


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45. Reincorporation of council's water business

Basis for reincorporation

The South East Queensland Water (Distribution and Retail Restructuring) Act 2009 (SEQW Act) established a body called the Southern SEQ Distributor-Retailer Authority on 3 November 2009 to deliver water and wastewater services to customers within the local government areas of participating councils: Gold Coast City Council (GCCC), Logan City Council (LCC) and Redland City Council (RCC). The authority traded under the name of AllConnex Water (AW) for the financial periods ended 30 June 2011 and 30 June 2012.

On 7 April 2011, the then Queensland Premier, Anna Bligh, announced that the participating councils had the opportunity to take back responsibility for water and waste water pricing, retail and distribution. The South East Queensland (Distribution and Retail Restructuring) and Other Legislation Act (QLD) 2012 (the Amendment Act) provided authority for participating councils to withdraw from AW and set out retransfer requirements and the subsequent responsibilities for their individual local government areas. On 25 July 2011, GCCC the majority participant, voted to withdraw from AW. Following the GCCC decision, RCC (on 8 August 2011) and LCC (on 23 August 2011) also decided to withdraw.

Asset transfers and basis for measurement

Effective 1 July 2012, Council has received assets and liabilities on the discontinuation of AW. Council's 30 June 2012 financial statements included disclosure of the estimated carrying values of transferring assets and liabilities effective 1 July 2012 and a statement that these carrying values were based on assumptions used in AW's business model, which would not be consistent with the assumptions used under Council's business model going forward.

The major difference between the AW carrying values and Council's carrying values has been in relation to property, plant and equipment. AW valued these assets using a discounted cash flow (DCF) analysis based on the AW business model at 30 June 2012. As Council is a not-for-profit entity, Council initially used a depreciated replacement cost approach to determine the fair value of the returning water and waste water assets, effective 1 July 2012. Council has subsequently changed the basis of valuation of water and wastewater assets to a DCF valuation, as disclosed in note 46. Full details of the valuation methodology and key assumptions are provided in note 33.

Actual net asset transfers

The fair values of the returning water and wastewater assets are tabled below. Initial net asset transfers disclosed in AW 30 June 2012 financial statements were based on a provisional allocation of assets and liabilities (provisional allocation). These allocations were adjusted based on methodologies provided for in a retransfer scheme agreement between the three withdrawing councils and after taking account of final withdrawal costs (subsequent adjustments and true up). Transferring assets were further adjusted to Council fair value (asset fair value adjustments) to determine final take on values and gain on transfer.

Assets

Provisional allocation

$000

Subsequent adjustments

$000

Asset fair value adjustments

$000

Take on values & gain on transfer

$000 Property, plant and equipment 1,152,289 - (2,730) 1,149,559 Work in progress 50,982 - - 50,982 Trade and other receivables 33,377 10,884 - 44,261 Unpaid withdrawal costs - 7,130 - 7,130 Inventory 611 - - 611 Other assets - 9 - 9 Total assets 1,237,259 18,023 (2,730) 1,252,552

Liabilities Interest and tax payables 13,604 - - 13,604 Borrowings - QTC 58,628 - - 58,628 Borrowings - Council 501,855 - - 501,855 Employee benefits 4,903 1,085 - 5,988 Other liabilities 4,691 (976) - 3,715 Total liabilities 583,681 109 - 583,790 Net assets 653,578 17,914 (2,730) 668,762 Investment carrying value 626,285 - - 626,285 Gain on transfer 27,293 17,914 (2,730) 42,477

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46. Voluntary change in accounting policy and prior period adjustment

Voluntary change in accounting policy

The financial report has been prepared on the basis of a retrospective application of a voluntary change in accounting policy relating to the valuation of water and wastewater infrastructure and facilities assets. Water and wastewater infrastructure and facilities assets are valued at fair value. The technique used to determine fair value has been changed from a depreciated replacement cost (DRC) approach to a discounted cash flow (DCF) income approach. The reason for the change from a DRC technique is that Council has resolved that its water services business unit is to be operated on a cash generating basis. Council's water services business unit is a commercially focussed business unit the principal activities of which are the provision of water and wastewater services. Its business goal is to maximise financial returns and cash flows to support Council's other operations. Full details of the new accounting policy and the bases used to determine fair value are provided in note 1(i); Significant accounting policies, Property, plant and equipment, and in note 33 Fair value measurement. The new accounting policy was adopted on 15 July 2014 and has been applied retrospectively. Council's water business was reincorporated effective 1 July 2012 after the discontinuation of AllConnex Water. On reincorporation, the transferred property, plant and equipment assets were valued using a DRC valuation technique. The change in accounting policy reduced the initial valuation of the transferred assets by $677,449,000, reduced 2012/13 depreciation by $13,923,000 and reduced 2012/13 asset decommissioning costs by $663,000, and has resulted in an increasing revaluation effective 30 June 2013 reported below. The bases and major inputs used to determine fair value at 1 July 2012, 30 June 2013 and 30 June 2014 are provided in note 33 Fair value measurement.

Prior period adjustment During the 2013/14 financial year it was discovered that 2011/12 and 2012/13 roads and drainage infrastructure revaluation adjustments of $5,961,982 and $11,744,981 respectively had been processed to depreciation expense. These errors have been corrected in the 2013/14 financial year and comparative amounts have been restated. Asset revaluation On a July 2012, Council changed the method used to determine the fair value of water and wastewater infrastructure and facilities from a depreciated replacement cost to a discounted cash flow basis. The change in valuation method resulted in a revaluation increase of $29,633,000 effective 30 June 2013. Leave reclassification During the 2013/14 financial year Council decided to reclassify annual, sick and other employee leave entitlements from current provision to trade and other payables, as this results in a better presentation of leave liabilities. The reclassification has resulted in an adjustment in comparable amounts of $21,706,000 in 2013 and $16,947,000 in 2012. Effect of the voluntary change in accounting policy, prior period adjustment, and leave reclassification on the 2012/13 Statement of Comprehensive Income and Statement of Financial Position

The effects of the change in accounting policy and prior period adjustment on Council's 2012/13 Statement of Comprehensive Income and Statement of Financial Position are tabled below:


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46. Voluntary change in accounting policy and prior period adjustment (continued)

Nature of the change Note 2012/13 Amount reported

$'000

Change in accounting

policy $'000

Asset revaluation

$'000

Leave reclass

$'000

Prior period adjust $'000

2012/13 Compara

tives $'000

Retained surplus

Gain on net assets transferred from AllConnex Water

Depreciation expense

Other capital related expenses

45

16

19

2,794,768

719,926

116,508

15,330

(662,863)

(677,449)

(13,923)

(663)

-

-

-

-

-

-

-

-

17,707

-

(11,745)

-

2,149,612

42,477

90,840

14,667

Property, plant and equipment 28 4,734,223 (662,863) 29,633 - - 4,100,993

Asset revaluation surplus 36 1,900,559 - 29,633 - (17,707) 1,912,485

Trade and other payables 30 49,909 - - 21,706 - 71,615

Current provisions 34 23,317 - - (21,706) - 1,611

Council has restated the 2012/13 opening balances of assets, liabilities and equity as they would have been presented had the error not occurred. 47. Events after the reporting period

Clean energy legislation package In 2011 the Australian Government introduced a Clean Energy Legislation package. One aspect of this package was the introduction of a pricing mechanism for greenhouse gas emissions in the Australian economy. The pricing mechanism commenced on 1 July 2012 and set a fixed price path for the first three years ($23 per tonne of CO2-equivalent emissions adjusted in real terms by 2.5 percent per annum) before moving to a flexible price mechanism from 1 July 2015. Council has a landfill and a wastewater treatment plant that produce emissions. The landfill exceeds the relevant liability threshold. Council projections indicate that the landfill facility will continue to exceed the relevant emissions thresholds into the foreseeable future. A provision for carbon permits had to be made when greenhouse gas emissions had occurred, as the emission of greenhouse gasses created an obligating event for Council in terms of the payment of carbon charges. Council also disclosed a contingent liability for expected future emissions per year of waste disposal. Organic material within waste deposited at landfills takes time to begin decomposing and emissions are deemed to commence in the year following deposit. As a result, Council has incurred a carbon tax liability in the 2013/14 financial year from waste deposited in the 2012/13 financial year (see note 30). Deposited waste is expected to continue to generate emissions over the next 40 years. Council estimated these emissions using the latest national Greenhouse Accounts Factors in order to determine an expected future liability, the present value of which was disclosed as a contingent liability. Carbon tax repeal On 17 July 2014, the Australian Government passed the Clean Energy Legislation (Carbon Tax Repeal) Bill 2013 (the Bill). When the bill becomes law, it will repeal the Clean Energy Act 2011 and abolish the carbon pricing mechanism from 1 July 2014. Liable entities must, however, still meet their carbon price obligations for the 2013-14 financial year.

The carbon tax repeal means that no carbon tax liabilities will be incurred from 1 July 2014. As a consequence Council has removed carbon tax contingent liabilities disclosures as tabled below:

Year of deposit Estimated present value of carbon charges

$'000 2012/13 818 2013/14 1,160

1,978

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LOGAN CITY COUNCIL Audit report 30 JUNE 2014

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LOGAN CITY COUNCIL Audit report 30 JUNE 2014

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LOGAN CITY COUNCIL Appropriation Statement


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ADDITIONAL INFORMATION The Appropriation and Capital Funding Statements do not form part of the audited financial statements. They have been included to provide further transparency to readers of the financial statements on the allocation of funding to capital projects and debt repayment.

Note 2014

$’000 2013 $’000

Retained surplus from prior years (excluding reserves) 2,537 3,529 Net result for the period from the income statement 99,448 91,811 101,985 95,340 Transfers (to)/from capital reserve: Capital grants and subsidies 10 (5,219) (6,875) Gain on fair value and sale of assets (135) (42,704) Assets decommissioning 19 9,410 14,593 General revenue (15,883) (8,065) AllConnex Water cash true up adjustment transferred to reserve - 19,429 Donated assets 8 (64,159) (36,576) Net capital reserve transfers (75,986) (60,198) Transfers (to)/from operating reserves: Constrained income reserve (30,570) (26,613) Community assets reserve (1,647) (974) Environment initiatives reserve (155) 382 Wastewater reserve (1,199) (19,864) General reserve 18,771 12,163 Other operating reserves (3,336) 2,301 Net operating reserve transfers (18,136) (32,605) Retained surplus 7,863 2,537 Statement of Appropriations

Council receives contributions in the form of grants and subsidies from State and Federal Government. Most contributions are for specific purpose and are either used as a funding source in the current period or set aside in reserves until related expenditure has been incurred.

Accounting Standard AASB1004 Contributions provides that contributions be recognised as revenue irrespective of whether restrictions are imposed on the use of contributions. Council records all State and Federal Government contributions as revenue in the Statement of Financial Position and then transfers funds either as a source of capital funding in the Capital Funding Statement or to reserve. The Statement of Appropriations provides a record of these transfers.

The preparation of the Statement of Appropriations is not a requirement of the Australian Accounting Standards, but has been prepared because Council believes it provides valuable information to users of the financial statements on the sources and application of funding.

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LOGAN CITY COUNCIL Capital funding statement


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Note 2014 $’000

2013 $’000

Sources of capital funding Capital sources Gross proceeds from sale of non-current assets 11 2,386 2,144 Loan monies expended 31 41,945 24,382 Revenue sources Depreciation charges funded 92,819 90,840 Capital grants and subsidies 10 5,219 6,875 General revenue used for capital purposes 15,883 8,065 Donated and contributed physical assets 8 64,159 36,576 Reserve sources General reserve (23,071) (7,410) Community assets reserve 1,236 1,082 Environmental initiatives reserve 223 504 Wastewater reserve - 20,043 Other reserves (1,626) 7,363 Developer contributions (Constrained income reserve) 23,790 19,700 222,963 210,164 Applications of capital funding Acquisitions of non-current assets - Land 28 3,914 8,837 - Buildings 28 5,025 7,951 - Plant and equipment 28 17,890 16,353 - Roads and drainage infrastructure 28 116,127 71,458 - Water and wastewater infrastructure 28 54,351 36,732 - Water and wastewater facilities 28 44,142 9,855 - Waste and quarry infrastructure 28 1,781 38 - Movement in capital work in progress 28 (31,379) 46,929 - Intangible assets 29 2,374 4,210 214,225 202,363 Loan redemption 31 8,738 7,801 222,963 210,164 Capital Funding Statement

The Capital Funding Statement shows the approved sources of funding for the acquisition of physical assets (land, buildings, infrastructure, plant and equipment).

Funding of acquisitions can be from loan borrowings, leasing, funding of depreciation, proceeds from sales of assets, contributions, grants and subsidies, capital reserves and general revenues.

The preparation of the Capital Funding Statement is not a requirement of the Australian Accounting Standards, but has been prepared because Council believes it provides valuable information to users of the financial statements on the sources and applications of capital funding.


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Building our pride: Logan City’s dynamic, diverse and

proud community is home to more than 215 ethnicities.

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AppendicesThis section includes background information relevant to the main report, indexes and contact information for our organisation and our elected representatives.

LOGAN CITY COUNCIL 2013/2014 ANNUAL REPORT

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Legislative index

Local Government Act 2009

REQUIREMENT DETAILS PAGE/S

Section 45(a) Contain a list of all the business activities that the local government conducted during the

financial year

136

Section 45(b) Identify the business activities that are significant business activities 100

Section 45(c) State whether or not the competitive neutrality principle was applied to the significant

business activities, and if the principle was not applied, the reason why it was not applied

100

Section 45(d) State whether any of the significant business activities were not conducted in the

preceding financial year

99

Section 46 Conduct a public benefit assessment of any new business activity 99

Section 180 (2) Taking disciplinary action with regard to complaints of misconduct against councillors 30

Section 181 Inappropriate conduct referred to the mayor or department's chief executive to take

disciplinary action against a councillor

30

Section 201 Disclosure of the total remuneration packages payable to senior contract employees 34

Local Government Regulation 2012


Section 183(a) Audited financial statements 118 – 187

Section 183(b) The current-year financial sustainability statement for the financial year 118

Section 183(c) The long-term financial sustainability statement for the financial year 98

Section 183(d) Auditor-General’s report on the financial statements 178, 179

Section 184 Community Financial Report 104

Section 185 Remuneration resolution for Councillors and expense reimbursement under the policy 31

Section 186(a) Total remuneration and superannuation paid to Councillors 31

Section 186(b) Expenses incurred under the expenses reimbursement policy 31

Section 186(c) Number of meetings attended by each Councillor 32

Section 186(d) Orders and recommendations made under section 180(2) or (4), and section 181 of the Act 30

Section 186(e) Disciplinary action against a Councillor 30

Section 186(f) Complaints made against a Councillor 30

Section 187(1) Complaints management process 30

Section 187(2) The number of administrative complaints received, the number resolved and the number

not resolved

30

Section 188 Details for overseas travel by Councillors or employees 101

Section 189 Summary of grants to community organisations 101

Section 190(1)(a) Assessment of the performance in implementing a five-year corporate plan and annual

operational plan

8 – 10

Section 190(1)(b) Issues relevant to making an informed assessment of the operations and performance in

the financial year

52 – 59

Section 190(1)(c) An annual operations report for each commercial business unit 198 – 208

Section 190(1)(d) Details of expenditure for services, facility or activity supplied by another local government 96, 97

Section 190(1)(e) The number of invitations to change tenders during the year 98

Section 190(1)(f) List of registers kept by the local government 99

Section 190(1)(g) Summary of all concessions for rates and charges 97

Section 190(1)(h) Report on the internal audit for the year 44

Section 190(1)(i) Summary of investigate notices for competitive neutrality complaints 99

Section 190(1)(j) Response to the Queensland Competition Authority’s recommendations on any competitive

neutrality complaints

99

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Public Sector Ethics Act 1994


Section 23 Implementation statement giving details of the action taken during the reporting period to

comply with sections -

• Section 15 (Preparation of codes of conduct)

• Section 21 (Education and training)

• Section 22 (Procedures and practices of public sector entities).

30

Local Government Finance, Plans and Reporting Regulation 2010


Section 177(7) Disclosure of Tenders and Expressions of Interest Processes 98

Local Government (Operations) Regulation 2010


Section 42 Disclosure of remuneration schedule adopted for the financial year 31, 34

LOGAN CITY COUNCIL 2013/2014 ANNUAL REPORT

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Global Reporting Initiative (GRI) Content Index

The Global Reporting Initiative (GRI) is a not-for-profit

organisation that promotes and guides public and private

sector organisations in the use of sustainability reporting

as a way to become more sustainable and contribute

to sustainable development. The GRI framework is

used by both large and small organisations to report

their economic, environmental, social and governance

performance and impacts. We are using the GRI reporting

framework for the first time this year and will continue to

use it to enhance our reporting processes. The below table

shows the number of GRI Framework components that are

disclosed in our Annual Report this year.

REPORT PROFILE

GRI reference number and description Pages

Strategy and analysis

1.1 Statement from the most senior decision-

makers of the organisation

16, 17

Organisational profile

2.1 Name of the organisation 6

2.2 Primary brands, products and/or services 52 – 59

2.3 Operational structure of the organisation 24

2.4 Location of Organisation's headquarters 205

2.6 Nature of ownership and legal form 24 – 29

2.7 Markets served (including geographical

breakdown, sectors served and types of

customers/beneficiaries)

6, 14, 15,

25

2.8 Scale of the reporting organisation 24 – 29

2.9 Significant changes during the reporting

period regarding size, structure or ownership

54, 58

2.10 Awards received in the reporting period 20, 21,

37 – 39

Report parameters

3.1 Reporting period for information provided 6

3.3 Reporting cycle 49

3.4 Contact point for questions regarding the

report or its contents

205

3.5 Process for defining report content 6

3.7 Limitations on the scope or boundary of

the report

6

3.8 Basis for reporting on joint ventures,

subsidiaries, leased facilities, outsourced

operations and other entities

85 – 93,

198 – 208

3.12 Table identifying the location of the

standard disclosures in the report

190 – 191

3.13 Policy and current practice with regard to

seeking external assurance for the report

43, 44

REPORT PROFILE


Governance, commitments and engagement

4.1 Governance structure of the organisation,

including committees under the highest

governance responsible for specific tasks,

such as setting strategy or organisational

oversight

24 – 29,

32 – 37

4.4 Mechanisms for shareholders and

employees to provide recommendations or

direction to the highest governance body

18,

37 – 39

4.5 Linkage between compensation for

members of the highest governance body,

senior managers, and executives and the

organisation's performance

31, 34

4.6 Processes in place for the highest

governance body to ensure conflicts of interest

are avoided

30

4.8 Internally developed statements of mission

or values, codes of conduct and principles

relevant to economic, environmental, and

social performance and the status of their

implementation

7, 30, 33,

36

4.12 Externally developed economic,

environmental and social charters, principles

or other initiatives to which the organisation

subscribes

35, 40

4.13 Memberships of associations with

national/international advocacy organisations

26 – 29,

34, 35

4.14 List of stakeholder groups engaged by the

organisation

6, 18

4.15 Basis for identification and selection of

stakeholders with whom to engage

18, 25

4.16 Approaches to stakeholder engagement

including frequency of engagement by type

and by stakeholder group

18,

74 – 76

4.17 Key topics and concerns that have been

raised through stakeholder engagement, and

how the organisation has responded to those

key topics and concerns

18, 74,

75

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PERFORMANCE INDICATORS


Economic performance

EC1 Direct economic value generated and

distributed

59,

66 – 68

EC2 Financial implications and other risks and

opportunities for the organisation's activities

due to climate change

70 – 72

EC4 Significant financial assistance received

from government

143, 146

EC8 Development and impact of infrastructure

investments and services provided primarily for

public benefit through commercial, in-kind, or

pro-bono engagement

59, 66,

67, 69

Environmental

EN5 Energy saved due to conservation and

efficiency improvements

71, 72

EN6 Initiatives to provide energy efficient

or renewable energy-based products

and services, and reductions in energy

requirements as a result of these initiatives

30, 71,

72

EN7 Initiatives to reduce indirect energy

consumption and reductions achieved

39, 71,

72

EN13 Habitats protected or restored 59, 70,

71

EN14 Strategies, current actions and future

plans for managing impacts on biodiversity

59, 70,71

EN18 Initiatives to reduce greenhouse gas

emissions and reductions achieved

39, 71,

72

EN22 Total weight of waste by type and

disposal method

91 – 93

EN26 Initiatives to mitigate environmental

impacts of products and services and extent of

impact mitigation

38, 39,

71, 72

PERFORMANCE INDICATORS


Labour Practices and Decent Work

LA1 Total workforce by employment type,

employment contract, and region broken down

by gender

40 – 42

LA2 Total number and rate of new employees

hired and employee turnover

41

LA7 Rates of injury 40

LA8 Education, training, counselling,

prevention, and risk-control programs in place

to assist workforce members, their families,

or community members regarding serious

diseases

36, 40

LA11 Programs for skills management and

lifelong learning that support the continued

employability of employees

36 – 39

Society

SO2 Percentage and total number of business

units analysed for risks related to corruption

30

SO3 Percentage of employees trained in

organisation's anti-corruption policies and

procedures

30

SO4 Actions taken in response to incidents of

corruption

30

Product responsibility

PR5 Practices related to customer satisfaction

including results of surveys measuring

customer satisfaction

18, 51,

55

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Glossary of terms

Advocacy The act of speaking or arguing in favour

of something, such as a cause, idea,

or policy. In the context of the strategic

priorities, it refers to another sphere of

government or organisation delivering a

service or outcome for the city.

Audit An examination of the records,

statements, systems, and procedures of

an organisation, together with its stated

claims for performance.

Best practice A way or method of accomplishing a

business function process or outcome/

result that is considered to be superior to

all other known methods; achievement of

outcomes/results that are superior to all

others known.

Branch Council is divided into four key

operational departments, known as

streams. Each stream then contains

a number of branches, which deliver

a series of programs and services to

the community. There are 28 branches

within our organisation (refer to the

organisational structure on page X). Each

branch manager reports to a Deputy Chief

Executive Officer.

Business

continuity

plan

A clearly defined and documented plan

for the organisation that establishes

ground rules for the critical operations

of Logan City Council. It contains the

guidelines for the business to continue

to operate within a defined timeframe

using a set of predefined resources and

workarounds.

Business

planning

Planning of Council’s business direction

to detail the what, why, when, who

and how. It includes strengths and

weaknesses, strategies and resources.

Business planning is different from the

Operational Plan because it is targeted at

a particular functional area of Council and

provides the detail of a branch’s business

for a set period (usually consistent with

the period set for the Operational Plan).

Community

engagement

The process of working collaboratively

with and through groups of people

affiliated by geographical proximity,

special interest, or similar situations, to

address issues affecting the wellbeing of

those people. The levels of engagement

are: inform, consult, involve, collaborate

and empower.

Corporate

Plan

A strategic document with a minimum

five-year outlook, which outlines the

key strategies that the organisation

will undertake to achieve its desired

outcomes. This is a legislative

requirement.

Culture This defines who we are as an

organisation, our ethics, our institutions,

our behaviours, and our routines.

Financial

year

The financial year we are reporting on in

this report is the period from 1 July 2013

to 30 June 2014.

Framework Best described as a diagram that shows

the links between various processes in

order to achieve a particular outcome.

It usually includes an explanation of

the relationships between the various

elements.

Global

Reporting

Initiative

(GRI) Index

The GRI framework is used by large

and small organisations to report their

economic, environmental, social and

governance performance and impacts.

Governance The process by which an organisation

makes and implements decisions, is

controlled and managed to achieve its

objectives, is directed, reviewed and held

to account.

Initiatives A program of work or project to achieve

a measurable benefit within a quantifiable

timeframe.

Key

performance

indicators

Objective evidence on the extent of,

or progress towards, achievement of a

desired outcome.

Local

Government

Act 2009

The principal legislation which provides

the legal framework for Queensland’s

local government sector.

Local

Government

Boundary

Reform

The 2008 restructure of Queensland local

government authorities, including Logan

City Council, which was enforced by the

State Government.

Local

Government

Regulation

2012

Effective from December 2012, the Local

Government (Beneficial Enterprises and

Business Activities) Regulation 2010,

Local Government (Finance, Plans and

Reporting) Regulation 2010 and Local

Government (Operations) Regulation 2010

have been collapsed into one Regulation,

the Local Government Regulation 2012.

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National

Framework

for

Sustainability

In March 2007, the Local Government

and Planning Ministers’ Council endorsed

national frameworks for assessing

financial sustainability, asset planning and

management and financial planning and

reporting. According to the frameworks, a

council’s long-term financial performance

and position is sustainable where planned

long-term service and infrastructure

levels, and standards as prioritised

through community engagement and

consultation, are met without unplanned

increases in rates and charges or

disruptive cuts to services.

Operational

Plan

A document with a one-year outlook,

which outlines the key activities to

be undertaken to achieve the desired

outcomes set out in the Corporate Plan.

This is a legislative requirement.

Outcomes The effect, impact, result on, or

consequence for the community,

environment or organisation, of strategies,

services, polices or activities.

Performance

measurement

Collecting the relevant data, including

past and current performance, forecasts

and targets. It helps to monitor services

and products, and allows organisations

to identify good performance, learn

from others, and focus on their priorities

and any areas of poor performance.

It is only part of a bigger performance

management framework and is an

ongoing improvement process, which

involves not just systems but people and

the whole organisation.

Performance

scorecard

A visual display of the most important

performance information consolidated so

an overall understanding of performance

can be viewed at a glance.

Planning

scheme

A requirement under the Integrated

Planning Act 1997 that coordinates

and integrates the planning and

development matters for a designated

local government including environmental

matters and key infrastructure concerns.

Policy A definitive statement issued at the

highest level, which clearly states

Council’s intent, commitment or position

to achieve an objective and which

provides a decision-making framework for

day-to-day application.

Program Council is divided into four key

operational departments, known as

streams. Each stream then contains a

number of branches, which deliver a

series of programs and services to the

community. There are more than 70

programs within our organisation, with

program leaders reporting to branch

managers.

Price

Waterhouse

Coopers

(PwC)

Council's internal auditors.

Risk

management

The process of identifying, evaluating and

controlling risk via the method outlined

in the Australian Standard AS/NZS ISO

31000:2009.

South-East

Queensland

Water Reform

A range of structural and regulatory

reforms proposed for urban water supply

arrangement in South-East Queensland.

Strategic

planning

An overarching process used to help

Council and the community plan for

the future and realise their vision. It is

a continuous, systematic process for

identifying intended future outcomes, how

outcomes are to be achieved, and how

success will be measured.

Strategies/

strategic

priorities

Council’s priorities as outlined in the

Corporate Plan or as approved through

the annual strategic planning, resource

allocation and budgeting cycle.

Stream Council is divided into four key

operational departments. Each

department contains a number of

branches and is headed by a Deputy

Chief Executive Officer. Council's

four streams are: Road and Water

Infrastructure, Organisational Services,

Community and Customer Services and

Strategy and Sustainability.

Target A quantifiable level of performance to be

attained at a specific future date. Setting

the right target is just as important as

setting the right measure. It is crucial

that targets are realistic but at the same

time challenging for those involved in

the process. They are important to drive

forward the improvement of services

across Council.

Trend Movement or change in results in a

general direction, usually in an upwards

or downwards direction.

Vision A statement that embraces the desired

future the organisation is working

towards.

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A snapshot of Council and community events held in 2013/2014July 2013

1 KRANK school holiday program (until 4 July)

8 NAIDOC Week flag raising ceremony

12 Share a Cuppa with Councillor Laurie Smith

12 Exhibitions at the Logan Art Gallery: Journey blong yumi; Body on the line & Mana Pasifika; Movement and energy - Lynne Mullen; Runcorn State High School (until 17 August)

13 Journey blong yumi: Australian South Sea Islander Family Fun Day, Logan Art Gallery

8 Active Logan Program (until 22 September)

28 Logan City Charity Bike Ride to support Diabetes Queensland and The Rotary Foundation

August 2013

8 Sci-fi and Fantasy Month at Logan’s Libraries

9 Share a Cuppa with Councillor Cherie Dalley

17 Native seed propagation workshop at Eagleby

17-23 Children’s Book Week at Logan’s Libraries

20 Logan Loves Seniors Day

23 Business breakfast with speaker Dan Gregory

23 Exhibitions at the Logan Art Gallery: Lloyd Rees - Life and Light; Lyn Elgood -Berrinba Wetlands; Logan City - Historic Works; Growing with art - Olga, Francoise and Chantelle Dik (until 28 September)

24 Sustainable vegetable gardening workshop at Jimboomba

30 Chip for Charity annual Logan Mayoress’ Community Service Committee charity golf day. Proceeds donated to Logan PCYC.

31 Sustainable housing workshop at Chambers Flat

September 2013

1 Logan Village Settlers Day at Logan Village

14 Free trees collection day at Marsden (also 18 September)

1 Teviot Downs Father’s Day Community Fair at Greenbank

12 Logan Thunder Business Luncheon at Logan Metro Sports Centre

13-14 Beenleigh Show

14 Logan Artworker Networking Event - Forum: Animating Logan at Logan Art Gallery

14 Senior Superstar at Logan Entertainment Centre (also 21 September)

19 Share a Cuppa with Councillor Phil Pidgeon

23 KRANK school holiday program (until 4 October)

29 Rowing down the river at Waterford

30 Kids Alive - Do the Five swimming program at Aqualogan Laurie Lawrence Swim School (until 4 October)

October 2013

4 Wacky Wildlife show at Browns Plains.

7 Active Logan (until 15 December)

11 Exhibitions at the Logan Art Gallery: Artwaves 2013 (until 9 November)

12 BDS Logan Thunder home game at Logan Metro Indoor Sports Centre

12 Logan Artworker Networking Event at Logan Art Gallery

12 Free trees collection day at Eagleby

26 Gigs in the gallery: teen bands and musicians at Logan Art Gallery

26 Hollow Homes workshop at Priestdale

31 Share a Cuppa with Councillor Darren Power

31 Light of the World Festival

November 2013

10 Logan Thunder Women’s National Basketball League home season starts

9 Small Mammals of Logan workshop at Berrinba


11 Christmas lights bus tour visiting special entrants of the River 94.9 Christmas Lights Competition.

15 Exhibitions at the Logan Art Gallery: Mytho-poetic - Glen Skien; Madonna Staunton: Selections; From threads to fabric of community - Mary Elizabeth Barron; Logan treasures: pop-up store (until 20 December0

16 Free trees collection day at Munruben

17 Get Ready Logan event at Greenbank

22 Business breakfast with speaker Tom Potter

24 Christmas Carols in the Park at Park Ridge.

30 Christmas Carols in the Park at Jimboomba

December 2013

14 Logan Mayor’s Christmas Carols at Crestmead

7 Free trees collection day at Marsden (also 11 December)


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January 2014

13 KRANK school holiday program (until 24 January)

13 Active Logan program (until 6 April)

17 Exhibitions at the Logan Art Gallery: Head and sole; Sisters as artists - Barbara Limb and Xersa; Floral decadence - Mark Davey (until 15 February)

20-24 Kids Alive - Do the Five swimming program at Aqualogan Laurie Lawrence Swim School (until 24 January)

26 Australia Day pool parties at all Council pools

26 Australia Day Awards Ceremony


February 2014


2 Dog Training Workshop at Daisy Hill

7 Logan City Sports Awards at Logan Entertainment Centre


15 Head and Sole Family Fun Day at Logan Art Gallery

21 Exhibitions at the Logan Art Gallery: No Added Sugar: Australian - Muslim Women’s Arts Project; Mana Nowbar: Longing; Journey through myself: art by local Muslim women (until 29 March)

26 Business lunch with speaker Michael Matusik at Crestmead

March 2014


2 Clean Up Australia Day at various sites around Logan

4 Merry Melodies season 19, Jackie Love at Logan Entertainment Centre

15 Free trees collection day at Marsden (also 19 March)

29 Reduce your power bills workshop

29 Logan Art Gallery: No Added Sugar: Free Family Fun Day

30 Dog behaviour seminar at Daisy Hill

April 2014

4 Exhibitions at the Logan Art Gallery: Ever Present: Photographs from the Queensland Art Gallery Collection 1850-1975; Marty Pouwelse - Beauty of Nature’s fury; Workshop wonders XII (until 10 May)

5 Keeping backyard chickens workshop



15 Merry Melodies season 19, Ian Sternlake at Logan Entertainment Centre

May 2014


4 The Time Before Festival at Mayes Cottage and Kingston Butter Factory

4 Tracks, scats and traces workshop


5-11 International Composting Awareness Week shopping centre display (until 11 May)

13 Merry Melodies season 19, Forever Everly at Logan Entertainment Centre

16 Exhibitions at the Logan Art Gallery: Open Books +; Paper stories; Objects of adornment - Susan Wellingham; World Environment Day posters (until 21 June)

18 RSPCA Million Paws Walk at Logan Gardens

June 2014

1 Dog Behaviour Seminar at Daisy Hill

3 Merry Melodies season 19, David Scheel at Logan Entertainment Centre

8 Logan Eco Action Festival (LEAF) at Griffith University - Logan Campus

7 Free trees collection day at Marsden (and 11 June)


18 Queensland Investment Expo, Logan Entertainment Centre (also 19 June)

30 KRANK School Holiday program (until 12 July)

For more information about upcoming events in Logan City, visit www.visitlogan.com.au

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Water branches annual performance plan report

A summary of performance against 2013/2014 key

performance indicators for water and wastewater services

is presented below:

MEASURE TARGET PERFORMANCE

Financial Total operating expenditure Within plus or minus

10% of annual

estimate budget of

$108,319,000.

Achieved

$107,556,000

Earnings before interest and tax, excluding capital adjustments $34,162,000 Achieved

$52,171,000

Water supply Average number of unplanned water supply interruptions per 1,000

properties

< 100 Achieved

57

Average duration for unplanned water supply interruptions < 3.5 hours Achieved

2.52 hours

Number of water quality complaints per 1,000 properties <7 Achieved

4

Number of water main breaks per 100 kilometres of mains <20 Achieved

7

Wastewater Number of dry weather wastewater overflows per 1,000 properties <5 Achieved

3

Number of wastewater odour complaints per 1,000 properties <3 Achieved

1

Number of wastewater reticulations main breaks and chokes per

1,000 properties

<16 Achieved

12

Infrastructure Percentage of capital program delivered to budget >80% Not

Achieved

78.5%

Environment Percentage of wastewater compliance with Department of


average long-term compliance)

90% Achieved

99.52%

Percentage of wastewater compliance with Department of


average short-term compliance)

100% Not

Achieved

98.8%

Percentage of major incidents reported to Department of

Environment and Heritage Protection within 24 hours

100% Achieved

100%

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Waste branch annual performance plan report

Financial

FINANCIAL YEAR ENDING 30 JUNE 2014

NOTES ORIGINAL BUDGET $000

ACTUAL $000

VARIANCE $000

VARIANCE %

Revenue $33,032 $33,580 $548 2

Expenses $27,425 $26,946 $479 2

Net profit

after tax

$3,924 $4,643 $719 18

Business plan outputs

Details of performance against all 2013/2014 Business Plan outputs is listed below:

PROJECT/KPI ANNUAL TARGET PERFORMANCE

Staff turnover < 10 people per annum Achieved

Turnover of 1 for the year.

Return on assets > budget estimate of 10.5% Achieved

YTD result is 17.94%

EBIT > budget estimate of $5,467,000 Achieved

$7.424M

Gross margins > budget estimate of $19,188,00 Achieved

$19.963M

Cost/tonne/landfill < $35.00 Not Achieved

YTD costs of $5,533,281 for 152,637 tonnes gives

ABC cost of $36.25

Internal communications Continue to provide timely, regular

and accurate information to all branch

staff, and encourage feedback and

participation, on upgrades , projects,

activities etc through avenues such as the

branch newsletter, emails, noticeboards,

project teams, toolbox meetings,

administration meetings, informal get

togethers, etc

Achieved

WHS - Lost time injury rate

per million hours worked

55 Achieved

On track - 28

Staff overtime ($) $153,792 Not Achieved

$231,713 due to cover requirements for planned and

unexpected absences, as well as additional leave to

reduce the annual leave balances in the branch.

Age debtors - Over 90 days

- actual ($)

No standard $2,579

Age debtors - debt to

revenue ratio

No standard 6.43%

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Cost of delivering waste

services - Operating

contribution margin met

(Operating revenue less

expenses)

Favourable variance of less than 10% Not Achieved

YTD actual $7.742M (favourable variance of 15%)

due to increase in high volume commercial garbage

revenue and less than expected operating expenses.

Respond to written

correspondence in

accordance with Council's

Customer Service Charter

< 10 days (monitored quarterly) Achieved

The September and December 2013 and March

and June 2014 Quarterly Audits all revealed 100%

compliance

Maintain ISO 9001 and ISO

14001 accreditation

ongoing Achieved

Accreditation maintained

Implement the Asset and

Services Management

Improvement Plan items

30 June 2014 Achieved

Participation in the SAMMS project was the key

element.

Proportion of missed bin

services

Proportion of missed services is to be

less than 0.05%

Achieved

The actual number of services carried out in

2013/2014 was 10,839,562. There were 911 reported

missed services due to contractor error during the

period. This represented a missed rate of 0.008%

which is within the requirement of 0.05%.

Timeliness of returning to

collect missed bin services

98% by close of business of the next

working day

Achieved

2,581 requests were received during 2013/14. 2,539

(98.3%) requests were actioned within the timeframe.

Timeliness of repair of

damaged wheelie bins

98% repaired or replaced within 2

working days

Achieved

3,494 requests were received during 2013/14. 3,482

(99.7%) requests were actioned within the timeframe.

Timeliness of replacement

of stolen wheelie bins

98% of replacements provided within 1

working day

Achieved

1,268 requests were received in total during 2013/14.

1250 (98.6%) requests were actioned within 1

working day.

Timeliness of completion of

kerbside clean-up services

Completion of suburb areas in

accordance with schedule (within 5 days)

Not Achieved

None of the 18 kerbside clean-up services

conducted during the 2013/2014 YTD were been

completed within 5 days. In each case the service

was completed the following week due to the higher

than expected amount of waste presented with the

reduction in KCU frequency from twice to once per

year.

Develop a web-based day

of bin service calendar on

Council's website


The web page went live in December 2013.

Level of customer

satisfaction with wheelie bin

collection service

80% Achieved

83.6% - Combined garbage and recycling result -

last Residents Survey was December 2013.

Quality of kerbside recycling 25% Not Achieved

Average rate for the 2013/2014 year was 32.03%. A

number of education and enforcement measures are

in place to address this issue.

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Undertake promotion of

the Recycling market via

signage on the container

transport vehicles.

30 December 2013 Achieved

Signs promoting the Recycling Market have now

been applied onto all containers

Number of odour

complaints

No standard 92 for the year.

Level of compliance with

environmental licence

conditions

No more than one exceedance per

quarter

Achieved

There were only four exceedances in the four

quarters year to date.

Proximity of waste facilities 90% of residents travel no longer than 20

minutes

Achieved

Approximately 94% of Logan City residents travel no

longer than 20 minutes

Trial phytocap technology

at the former Jimboomba

landfill

30 July 2014 Not Achieved

Phytocap trial proposal has been submitted to the

DEHP and Council is awaiting its approval.

Continue to investigate

options for waste disposal

after the closure of the

Browns Plains landfill

(including alternative waste

technologies)


A number of disposal options post-Browns landfill

are being negotiated.

Design and excavate Cell

2D at Browns Plains landfill

31 March 2014 Achieved

The majority of the bulk excavation was completed.

Currently, the new cell is being lined with clay and

geosynthetic clay liner. This will be followed by

leachate collection system installation.

Prepare a concept design

for a dedicated entry to

the Browns Plains transfer

station off Bayliss Rd,

Heritage Park


Council endorsed the concept plan in February 2014.

Detailed design now underway.

Develop estimated timings

and conceptual designs for

the upgrade of all transfer

stations


Expected timings and designs prepared and are

informing the Waste Services 20-year capital budget.

Investigate the feasibility of

a dedicated organic waste/

greenwaste collection

service


Considered by Council during 2013/2014 budget

deliberations.

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Corporate and operational plan requirements

2013-2018 Corporate Plan

The branch has no specific key performance indicators in the

2013-2018 Corporate Plan.

2013/2014 Operational Plan

The two key projects for the branch listed in the 2013/2014

Operational Plan were both achieved as follows:

CORPORATE PLAN REFERENCE

KEY PROJECT/MEASURE TARGET STATUS

MI 2.5 Waste capital works program

delivered on budget

90% of projects delivered

on budget

Achieved

All capital projects were delivered within

allocated budget. Some project timings

have been delayed however, resulting in

reprovisions into 14/15.

SE 3.4 Investigate leasing of advertising

space on waste and recycling

collection vehicles

Investigation complete

and report to Council by

September 2013

Achieved


Community service obligations were provided in accordance with

Council’s policy “Remissions to Community Organisations and

Community Service Obligations”.

The following community service obligations, their cost and the

functional area of Council responsible for specifying the level of

service required and the paying for the service for 2013/14 were as

follows:

COMMUNITY SERVICE OBLIGATION BRANCH RESPONSIBLE ACTUAL

Free tipping for community organisations Community Services $37,845

Clean Up Australia Day campaign Community Services $5,671

Disposal of motor vehicles received from City

Standards

City Standards Nil

Dead animal removal Environment and

Sustainability

$105,170

Household hazardous waste services Environment and

Sustainability

$95,868

Natural disasters/emergencies Community Services Nil

Pensioner discounts for waste collection services Community Services $286,710

Investigate the feasibility of a dedicated organic

waste/greenwaste collection service


Considered by Council during

2013/2014 budget deliberations.

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Number of letters sent and initial inspections 73

Compliance after the first letter 55

Number of second warning letters sent 5

Compliance after the second letter 4

Number of residents who stopped presenting their

recycling bins (on two consecutive occasions) after

receipt of the first or second warning letter

9

Measures to control kerbside recycling contamination

Other actions

The November 2013 recyclables audit data indicated that

the most heavily contaminated recycling bins were in the

suburbs of Kingston, Marsden and Edens Landing.

Approximately 10,000 flyers containing recycling education

information were specifically directed to houses on the

runs of the recycling trucks from which the audited loads

came. These flyers were delivered on 7 and 8 December

2013.

The February 2014 recyclables audit data indicated that

the most heavily contaminated recycling bins were in the

suburbs of Logan Central, Mt Warren Park, Marsden and

Kingston.

Approximately 10,000 flyers containing appropriate

recycling education information were specifically directed

to houses on the runs of the recycling trucks from which

the audited loads came. These flyers were delivered on 31

May and 1 June 2014.

Annual rise and fall price: adjustment waste collection contract

The waste collection contract contains provision for the

contractor to apply to adjust the prices they charge for

each service they provide.

Provisions to adjust service prices are common in

contracts of this duration (eight years).

The contract requires that these adjustment applications

be made in January each year so that any new prices

can be applied from 1 July in the next financial year. This

arrangement allows Council to make adequate budgetary

preparations.

Such an application was received from JJ Richards on 10

January 2014 seeking an adjustment over the previous

year’s prices.

Other activities

Kerbside recycling contamination rates and

processing prices

The Business Plan KPI for the rate of contamination in

kerbside recyclables is a maximum of 25 per cent.

Council’s contract with Visy incorporates a risk-share

provision whereby the payment made for processing of

recyclables floats between a base and a maximum price.

The price varies with changes in commodity values as well

as contamination rates.

Provided below are the contamination rates for the year:

QUARTER CONTAMINATION RATE

September 2013 29.01%

December 2013 37.20%

March 2014 31.88%

June 2014 30.01%

Measures to control kerbside recycling contamination

Inspection program

In May 2013 Council approved a new policy and

Delegation of Authority to manage the presentation of

grossly contaminated recycling bins. The system works as

follows:

Council will receive daily reports from its collection

contractor of locations where grossly contaminated

recycling bins have been presented.

The Waste Services branch may analyse this data for the

purpose of identifying users of recycling bins who regularly

present grossly-contaminated bins.

Correspondence is then forwarded directly to the

occupants of the properties in question requesting

improved recycling behaviours. Inspections of the bins

are also commenced and should the contamination

continue, and subject to further warnings, the recycling

bin will eventually be removed from property with no

corresponding reduction in waste rate charges.

Four rounds of analysis of data received from the

contractor was conducted throughout the year. In each

case, follow up was conducted with occupants of

premises where it was reported that grossly contaminated

bins had been presented three (or four if resources did not

permit) times. The aggregated results of the program for

the year were as follows:

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Waste education

During the 2013/2014 year Council’s waste education

contractors delivered presentations to 337 school classes

and 17 community groups.

In order to gauge the effectiveness of the Watch Out Waste

School Program, teachers were asked to rate various

aspects of the presentation (content, age appropriateness,

activities, duration, resources and compatibility with

curriculum) on a scale from excellent to poor, with 91 per

cent of teachers rating each aspect of the program as

either ‘excellent’ or ‘very good’.

Teachers were also asked to rate the educator on the same

scale, with 97 per cent of teachers rating the educator as

either ‘excellent’ or ‘very good’.

Other highlights for the year included:

• Two public place displays at the Logan Hyperdome and

Grand Plaza shopping centres.

• Learning resource kits were provided to early learning

centres following two professional development

workshops held in April 2014.

• Throughout the year, 10 schools and 29 early learning

centres participated in a Nature’s Recyclers lesson and

received a worm farm or compost bin as part of the

organics program.

• National Nude Food Day was promoted through the

Watch Out Waste school program, with all primary

schools in Logan invited to enter a competition aimed

at reducing the amount of packaging waste in school

lunchboxes. Expressions of interest in the competition

were received from nine Logan primary schools,

including 163 classes and 4,027 students.

• Letterbox drops of flyers on correct recycling

to suburbs where audits had shown there were

contamination issues.

• Weekend composting workshops were offered in

March, May and June 2014. Two of the workshops

were at the Browns Plains waste and recycling facility

and the other was at the Beenleigh Craft and Farmer’s

Market.

The contractor also provided assistance with the

Logan Waste Fair in November 2013, the Logan Eco

Action Festival in June 2014, Waste Fair and various

miscellaneous marketing initiatives.

Service calendar on website

A new addition to Council’s website that allows residents

to check their day of bin collection went live during

January 2014.

Free tipping vouchers

The inaugural distribution of free tipping waste vouchers

took place in early July 2013 via the rates notice.

There was a moderate, but not unmanageable, level of

dissatisfaction from non-rate paying residents who did not

receive vouchers from property owners. Minor numbers of

calls were received from owners of commercial properties

and domestic properties that do not receive a waste

collection service as a result of the owners opting out

of the service due to their dwellings being more than 60

metres from the road.

There was also a level of dissatisfaction with Council’s

policy position that claims for replacement of vouchers

missing from the July rates envelope would only be

accepted until 30 September in that current year.

In general, the vouchers have been well received in the

community.

Browns Plains landfill Stage 2D

For the whole of the 2013/2014 year, waste was tipped

into stage 2F of the landfill.

Tenders for the construction of the next stage of the

landfill (2D) were considered and a contract awarded in

July 2013. The successful contractor set up site offices

and commenced site preparation and excavation works in

August 2013.

At the end of the 2013/2014 year:

• Bulk excavation was complete. The base and three

sides of the cell had been shaped close to design

configuration with only the northern side batter and

part of the base of the cell remaining to be shaped.

• Progress had been made with the installation of the

first layer of clay that forms the engineered liner for

the site. A 300mm clay liner had been placed on the

western and southern cell batters as well as over half

of the cell base.

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Department Of Environment and Heritage Protection (DEHP) involvement in odour issues

Following an investigation and monitoring undertaken by

DEHP, Council in October 2013 received a warning notice

for failing to comply with conditions of the Browns Plains

landfill site environmental authority (EA).

On 10 October 2013, the DEHP officers carried out odour

monitoring at a Heritage Park residential address and

detected a noxious and offensive odour. Based on the

nature of the odour and wind conditions, DEHP believed

the odours were from the Browns Plains landfill. The

warning notice was for failing to comply with condition

B1 of the sites EA that requires “….. no release of

contaminants from the licensed place is to cause noxious

or offensive odour beyond the boundaries of the licensed

place at an odour sensitive place”.

In response to the warning notice and other

correspondence relating to odour management, Waste

Services:

• Outlined to DEHP the considerable and reasonable

measures being taken to comply with the conditions of

the EA relating to odour management.

• Expressed disappointment at the issuing of the

warning and the absence of a visit or at least a call on

the day of the complaint/monitoring to allow Waste

Services to also conduct monitoring.

The date and time of the incident coincided with the

replacement of the deodoriser generator and pump. A

response was sent to DEHP on both the inspection and

warning notice. A meeting with three DEHP officers to

discuss and address odour management measures and

odour reports was held at the landfill on 4 December

2013. In relation to odour management issues, there was

constructive and positive discussion on EA requirements

and monitoring methodology and reporting and odour

control measures.

It was agreed at the meeting that where resources

permitted, Council and DEHP would be proactive and

undertake joint monitoring exercises as well as complaint

investigations with the aim of corroborating odour reports

and bringing a consistency to the monitoring and reporting

of odour levels. Council also undertook to adopt, where

it reasonably could, the odour intensity reporting and

recording scale that DEHP use in their monitoring and

reporting.

At the conclusion of the meeting, DEHP officers inspected

the site but made no adverse comments on the operations

being conducted.

Odour complaints

A total of 92 were received during 2013/2014. It should

be noted that, as was the case in the previous year, these

complaints were not from 92 different premises as there

were numerous multiple complaints from single premises.

This compared to 64 odour complaints for 2012/2013

year. The main reasons for the relatively high number of

complaints was:

• That waste tipping in the Stage 2F landfill cell was in

locations and at a height at which winds could more

easily carry odours to more heavily populated areas.

• The police investigation detailed below. A total of 30

odour complaints were received in March and April

2014.

Odour management continues to be scrutinised at

Community Consultative Group meetings.

New odour management initiatives introduced during the

year included:

• An extension of the existing perimeter odour control

network;

• Use of various odour perfumes (eg. vanilla, cherry,

pine); and

• The purchase and use of a new trailer-mounted mobile

odour control system.

Police investigation

Branch officers were contacted by the police in early

March 2014 in connection with a missing person

investigation.

After viewing CCTV footage from the Browns Plains

waste and recycling facility, and making other enquiries,

the police subsequently advised that they would be

commencing excavation of a particular area of the landfill

on 22 March 2014.

Despite the efforts of operational staff, and because of the

age of the wastes being exposed and the length of time

this waste was exposed, the excavation resulted in the

higher than usual risk of odour emissions. The excavation

continued for four weeks and concluded on 17 April 2014.

On cessation of the police investigation, the excavated

area was immediately levelled and covered to reduce the

risk of odours.

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Carbon liability

Council submitted its 2012/2013 carbon emissions data to

the Clean Energy Regulator in October 2013 for emissions

from the Browns Plains landfill and acquitted to required

number of carbon permits. The future of carbon liability

payments was uncertain at the end of June 2014 due to

the Federal Government’s stated intention to repeal the

carbon legislation.

Waste disposal post-Browns Plains landfill

A number of options are currently under negotiation.

2013 Logan Listens: Residents Survey

The branch again achieved outstanding results:

General waste collection - Mean importance and satisfaction scores

• Overall, in terms of importance, ‘general waste

collection’ was ranked fourth out of the 46

council services/facilities surveyed.

• Overall, in terms of satisfaction, ‘general waste

collection’ was ranked third out of the 46 council

services/facilities surveyed.

Importance

Satisfaction

2010 2011 2012 2013

4.284.264.25

3.85

4.70 4.70 4.73 4.69

Mea

n (o

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Recycling collection - Mean importance and satisfaction scores

• Overall, in terms of importance, ‘recycling

collection’ ranked ninth out of the 46 council


• Overall, in terms of satisfaction, ‘recycling

collection’ was ranked fourth out of the 46

council services/facilities surveyed.

• Verbatim comments indicated that the most

common reason why residents commented a low

satisfaction with ‘recycling collection’ was that

they would like collection of recyclables more

often.

Importance

Satisfaction

2010 2011 2012 2013

4.194.214.29

3.31

4.60

4.61 4.66 4.54

Mea

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Kerbside Clean Up - Mean importance and satisfaction scores

• Overall, in terms of importance, ‘kerbside clean

up’ ranked 26th out of the 46 council services/

facilities surveyed.

• Overall, in terms of satisfaction, ‘kerbside clean

up’ was ranked equal ninth out of the 46 council



common reason why residents commented a low

satisfaction with ‘kerbside clean up’ was due to

the service being cut back to one collection per

year, but also that it creates an ‘eyesore’.

Importance

Satisfaction

2012 2013

3.833.92

4.26 4.15

Mea

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Four free tipping vouchers - Mean importance and satisfaction scores (service introduced 2013/2014)

• Overall, in terms of importance, ‘four free tipping

vouchers’ ranked 32nd out of the 46 council


• Overall, in terms of satisfaction, ‘four free tipping

vouchers’ was ranked 17th out of the 46 council



common reason why residents commented a

low satisfaction with ‘four free tipping vouchers’

was because they did not receive them (both

ratepayers and renters expressed this).

Importance

Satisfaction

2013

3.74

4.09

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Free paint and chemical drop-off days

Three free paint and chemical drop-off services were offered to residents during the year. Details were as follows:

FACILITY DATE NUMBER OF CARS

AMOUNT OF WASTE COLLECTED

AVERAGE AMOUNT OF WASTE COLLECTED PER CAR

MATERIAL MOST-PRESENTED

Browns Plains 2 November 2013 120 4,273kg 37kg Water-based paint (65%)

Logan Village 1 February 2014 38 888kg n/a Paint (88%)

Carbrook 1 February 2014 42 3,779kg n/a Paint (65%)

Beenleigh 3 May 2014 106 2,928kg 28kg Paint (64.5%)

Greenbank 3 May 2014 64 1,572kg 24.5kg Paint (68.3%)

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E-waste recycling

Council’s e-waste recycling service began at the end of

May 2013. For the 2013/2014 year, 303 tonnes of e-waste

was removed from Council’s waste and recycling facilities.

Environmental Protection (Waste Management) Regulation 2000

In early July 2013 the Department of Environment and

Heritage Protection released a Framework Review and

Options Discussion Paper in relation to the Environmental

Protection (Waste Management) Regulation 2000. The

paper called for submissions from interested parties by 22

July 2013.

The Waste Services branch lodged a submission after

consultation with relevant Council branches.

External audit of Quality and Environmental Management System (QEMS)

SAI Global conducted a surveillance audit of the branch’s

operations on 13 and 14 August 2013.

The purpose of the audit was to determine continuing

compliance of the organisation’s QEMS with the audit

criteria; and its effectiveness in achieving continual

improvement and system objectives. The results of the

audit were a recommendation that the system meets the

requirements of ISO 9001 and ISO 14001 and that the

certification continues.

We provide waste disposal services across the city, including a landfill site at Browns Plains.

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Contact information

Logan City Council

Mailing address:

PO Box 3226

Logan City DC Qld 4114

Phone: 1300 1 LOGAN*

(1300 156 426)

*Council’s 1300 number is only for use

by customers within Logan City from

a landline. When contacting us from a

mobile phone or from outside Logan City,

please phone 07 3412 3412.

Fax: 07 3412 3444

Email: [email protected]

Website: www.logan.qld.gov.au

Social media:

www.facebook.com/logancitycouncil

www.twitter.com/logancc

Customer service centres

Logan City Council

Administration Centre

150 Wembley Rd, Logan Central

Open Monday to Friday, 8 am to 5

pm (except public holidays)

Beenleigh Customer Service

Centre

58-60 Manila St, Beenleigh

Open Monday to Friday, 8 am to 4.45


Jimboomba Customer Service

Centre

18-22 Honora St, Jimboomba

Open Monday to Friday, 8 am to 4.45


We welcome your feedback on

the 2013/2014 Annual Report.

Please feel free to contact us

through one of the methods

listed above.

Logan City Councillors

Cr Pam Parker, Mayor

E [email protected]

T 07 3412 4226

F 07 3412 3444

Cr Lisa Bradley,


E [email protected]

T 07 3412 5501

F 07 3412 3444

Cr Russell Lutton,


Deputy Mayor

E [email protected]

T 07 3412 5502

M 0411 869 099

F 07 3412 3444

Cr Steve Swenson,


E [email protected]

T 07 3412 5503

M 0411 869 114

F 07 3412 3444

Cr Don Petersen,


E [email protected]

T 07 3412 5504

M 0412 120 210

F 07 3412 3444

Cr Graham Able,


E [email protected]

T 07 3412 5505

A/h 07 3803 4479

F 07 3412 3444

Cr Luke Smith,


E [email protected]

T 07 3412 5506

M 0403 246 187

F 07 3412 3444

Cr Laurie Smith,


E [email protected]

T 07 3412 5507

F 07 3412 3444

Cr Cherie Dalley,


E [email protected]

T 07 3412 5508

M 0411 869 117

F 07 3412 3444

Cr Phil Pidgeon,


E [email protected]

T 07 3412 5509

M 0411 869 109

F 07 3412 3444

Cr Darren Power,


E [email protected]

T 07 3412 5510

M 0411 869 119

F 07 3412 3444

Cr Trevina Schwarz,


E [email protected]

T 07 3412 5511

M 0411 658 066

F 07 3412 3444

Cr Jennie Breene,


E [email protected]

T 07 3412 5512

M 0411 658 297

F 07 3412 3444

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Index

Administrative action ..............................................100Complaints .........................................................100

Animals ..................................................... 55, 70, 74, 81Desex ............................................54, 55, 74, 75, 81Microchip .............................................................81Registration ....................................................74, 75Pet ownership .................................................54, 75

Arts and culture ...................................................12, 77Logan Art Gallery ............19, 42, 54, 64, 79, 196, 197Logan Entertainment Centre ..... 19, 42, 69,74, 79, 99,

196, 197

Asset management ..........17, 33, 35, 48, 50–52, 57, 114

Awards ...........................20, 21, 37, 43, 55, 71, 192, 197Employee Excellence Awards ...........................20, 37External awards ..............................................20, 21

Beenleigh Town Square .......................................16, 58

Budget ................................8, 12, 14, 16, 18, 33, 48–51, 53, 60, 61, 77, 79, 83, 87, 89,

97–99, 114, 195, 198, 201, 202

Business continuity planning ..............................43–45

Business plans .......................................... 8, 33, 48, 49

Culturally and LinguisticallyDiverse (CALD) ....................................................74

City image ...................................................... 18, 64, 65Campaign .......................................................64, 65Events ..................................................................18In profile .........................................................14, 15Logan: City of Choice .......6, 9, 12, 16, 17, 20, 21, 36,

38, 53, 55, 67, 76, 77, 79, 82

Code of competitive conduct ............................. 99, 100

Community engagement ................. 37, 54, 64, 191, 192Logan Listens: Residents’ Survey ...12, 17, 18, 33, 48,

55, 74, 206Events ................................ 9, 18, 19, 54, 55, 64, 76,

77, 82, 89, 196, 197

Corporate governance ......................33, 34, 43, 48, 104Corporate Plan ...........6, 8, 10, 16, 17, 34, 47–51, 76,

107, 113, 190, 194, 195, 202Operational Plan ..................8-10, 33, 34, 48, 49, 51,

52, 54, 56, 58, 60, 64, 66, 70, 74, 76, 82, 190, 194, 195, 202

Customer service .......... 8-10, 17, 24, 29, 35, 37, 43, 54, 55, 74, 75, 82, 99, 100, 195, 200, 209

Development assessment ..10, 24, 58, 68, 78, 82, 83, 99Logan City DevelopmentIncentive Fund ................................................12, 69

Disaster management .............. 10, 19, 24 26, 35, 52, 53

Economy ................................... 6, 14, 16, 41, 67, 69, 86

BizConnect ............................................... 59, 66, 68, 69Businesses ..................6, 7, 9, 14, 16, 28, 37, 53, 59,

64, 66–69, 76, 94, 102Employment ......................... 6, 9, 16, 38, 57, 66–69,

76, 77, 86, 193Export ...................................................... 16, 59, 66Investment ....................8, 11, 16, 35, 58, 59, 61, 66,

67, 69, 78, 86, 193, 197Global Connections .........................................59, 69Traineeships .........................................................69Tourism ....................9, 12, 20, 37, 55, 59, 65, 66, 68

Energy .................... 6, 9, 37, 39, 58, 70–72, 193, 196,206

Environment ........ 6, 9, 15, 19, 24, 27, 29, 32, 33, 35–37, 51, 55, 57–59, 61, 64, 70, 71, 73, 74, 86, 87, 89, 90, 97, 99, 101, 113, 192,

194, 195, 198, 201, 202, 205, 208Conservation ..................... 2, 12, 52, 59, 70, 97, 190Envirogrants ...................................................70, 71Sustainability ........................ 6, 8, 10, 17, 24, 27, 32,

35, 39, 48, 50, 51, 54, 57, 58, 69, 71, 73, 82, 90, 192, 202

Ethnicities .......................................................... 15, 188

Executive management team ....................................34Profiles ...........................................................34, 35

Oberhardt, John .............................................35Rohl, Todd ......................................................35Rose, Chris ....................................................34Simon, Oliver .................................................35Trinca, Silvio ..................................................35

Remuneration .......................................................34

Finances ....................................................................51Financial summary ..........................................13, 51Financial sustainability ........ 48, 51, 57, 98, 104, 105,

113, 114, 116, 183, 184, 191, 194

Global Reporting Initiative (GRI) ...................... 189, 191

Graffiti ................................................12, 19, 54, 55, 80

Growth ........................ 10, 16, 17, 24, 33, 50, 58, 61, 63, 74, 77, 82, 86, 88, 94, 104, 113

History .................................................................14, 54

Immunisation ........................................... 20, 54, 64, 81

Infrastructure ............6, 9, 10-12, 17, 24, 27, 28, 31, 35, 38, 46, 50–53, 55, 57, 58, 60–63, 82, 86-88, 97, 105–110, 113–115

Bikeways .................................................... 6, 15, 51Cemeteries .....................................................12, 15Charges .................................................... 12, 58, 82Capital works program ........................ 9, 53, 60, 202Footpaths ................................................. 15, 51, 62Parks ..............2, 6, 11, 12, 15, 20, 22, 24, 29, 32, 42,

51, 54, 55, 60, 61, 71, 74, 77, 83Roads and drainage ......... 12, 14, 29, 52, 61, 62, 108Transport ........................... 6, 27, 36, 52, 53, 63, 201Water and wastewater ...... 12, 14, 41, 52, 53, 60–62,

75, 86–88, 106–108,113, 116, 198Water rates .......................................................9, 60

Internal audit ............................ 24, 33, 43, 44, 190, 195

Koala .....................................................9, 12, 59, 70, 71

Leadership Development Program .............................39

Libraries .................... 10, 15, 19, 20, 24, 54, 77, 79, 196

Local Government Finance Standards .....................101

Logan Entertainment Centre ....................19, 42, 69, 74, 79, 99, 196, 197

Mayor and councillors ....................................... 31, 101Code of conduct .............................25, 30, 33, 42, 57Expenses reimbursement .............................. 31, 190Meeting attendance ..............................................32Profiles ...........................................................26–29

Able, Graham .................................................28Bradley, Lisa ..................................................27Breene, Jennifer .............................................29Dalley, Cherie .................................................28Lutton, Russell ...............................................27Parker, Pam ...................................................26Petersen, Donald ............................................27Pidgeon, Phillip ..............................................29Power, Darren ................................................29Schwarz, Trevina ............................................29Smith, Laurence .............................................28Smith, Timothy (Luke) .....................................28Swenson, Steven ............................................27

Remuneration .......................................................31

National Competition Policy .....................................100

Organisational structure ............................................24

Performance ...................... 33–35, 39, 43–89, 103–105, 190–195, 198–202

Definitions ............................................................. 8Framework ...........................................................48Key Performance Indicator (KPI) .................. 8–10, 73,

194, 198, 202Scorecard .......................................................8, 195Summary ............................................................... 8

Pest management .......................................... 12, 19, 54

Planning scheme ................... 10, 12, 16–18, 33, 52, 54, 58, 59, 82, 83, 195

Policies ................ 31, 33, 42–44, 51, 54, 95, 96, 99, 193Borrowing ......... 13, 96, 107, 109, 110–113, 115, 116Expenses Reimbursement for Councillors ....... 31, 187Revenue ........................... 38, 43, 57, 74, 89, 96, 98,

103–107, 111, 112, 115, 116, 199, 200Privacy ..................................................... 43, 56, 75

Purpose ....................................... 7, 40, 44, 96, 101, 208

Quality assurance ....................................................101

Rates ...................................9, 11, 17, 56, 60, 75, 76, 96, 97, 106, 107, 112, 190, 195

Collection of .........................................................97Concessions ................................................. 97, 187Discounts .............................................................97Interest on ............................................................97Pensioner concessions ..........................................97

Registers open for inspection ....................................99

Right to information ..................................................75

Risk management ....................... 33, 43–45, 56, 57, 195

Road maintenance ...............................................53, 62

Rivers ............................................................... 9, 70, 71

Safety ..............12, 17, 20, 27, 31, 32, 36–38, 40, 42, 52, 53, 54–63, 76, 77, 79, 86, 90, 107

Safety cameras ......................................... 12, 55, 79Workplace health and safety ............................56, 57

Service charges ...................................................96, 97Community infrastructure ......................................97Consumer ........................................9, 12, 60, 86, 97Garbage ................................................. 96, 97, 200

SouthWest1 ................................................ 9, 59, 66, 68

SouthWest 2 ..................................................... 9, 59, 66

Strategic review ............................................ 33, 49, 51

Sport and recreation ............................................54, 78Active Logan ........................ 19, 55, 76, 79, 196, 197Aquatic centres ................................... 15, 54, 80, 99Community centres ................................... 28, 62, 72Indoor sports centres .............................. 15, 80, 196Live Well Logan ...............................................12, 79Logan McDonald’s School Holiday

Sports Program .................................. 12, 55, 79Police and Citizen Youth Clubs ...............................12

Tenders ......................................... 68, 98, 187, 188, 201

Training ............30, 31, 33, 39, 42, 44–45, 56, 57, 59, 63, 67–69, 76, 77, 86, 100, 191, 193, 197

Twin goals ................................................................3, 7

Vegetation .............................................9, 15, 58, 70, 93

Volunteers ..................................... 42, 55, 63, 64, 70, 74

Waste .........15, 18, 24, 28, 35, 37, 39, 57–60, 74, 75, 85, 86, 89–93, 98–100, 108, 193, 198–208

Education ........................................18, 89, 203, 204E-waste ........................................................ 89, 208Kerbside collection ................................................89Landfills and transfer stations 59, 89, 92, 93, 97, 208Recycling market ...............................84, 89, 93, 201Tip vouchers ........................ 16, 75, 89, 90, 204, 207Waste performance plan .....................................199

Water ................................. 9–12, 14–16, 20, 21, 24, 27, 28, 32, 35, 37, 41, 50–52, 54, 57–63, 70–72, 75, 85–88, 97–101, 104, 105

Education .............................................................52Logan Water Alliance ......................53, 61–63, 86, 87NetServ ................................................................88Pressure and leakage management .......................63Quality ................................................ 9, 70, 87, 198Rates ...............................................................9, 60Supply ............................................ 86–88, 195, 198Wastewater ........... 12, 14, 15, 41, 51–54, 60-63, 75,

86–88, 106–108, 113, 116, 198Water performance plan ..................................3, 198

Wetlands ..............................2, 9, 15, 22, 59, 70, 71, 196

Values ............................................ 7, 17, 36, 40, 49, 51, 96, 108, 109, 112

Values-based culture ............................................36

Vision, city .......................................6–8, 16, 33, 48,195

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LOGAN CITY COUNCIL ANNUAL REPORT

Produced by Logan City Council. None of the material in this publication may be reproduced without the permission of the Chief Executive Officer, Logan City Council.

All content accurate as of 8 October 2014.

BUILDING OUR

PRIDE

BUILDING OUR

BUSINESSESBUILDING OUR

COMMUNITIES

Annual Report2013/2014

Logan City C

ouncil Annual R

epo

rt 2013/2014

150 Wembley Road Logan Central QLD 4114 PO Box 3226, Logan City DC QLD 4114

Phone 07 3412 3412 Email [email protected] Visit www.logan.qld.gov.au ISSN 1837-6142

2013/14 annual report

Documents

city of logan

financial summary

community financial

green city

annual financial statements

annual report introduction

annual reportbuilding

performance summary